ACCA

Auditing Dictionary of Terms

本字典中定义的单词均出现在注册会计师（美国）的考试之中，如果您正在参与此项考试，那么您值得一读。The words defined in this dictionary all appeared in questions on the CPA exam, so they are worth knowing if you are studying for the exam.

acceptance sampling is sampling to determine whether internal control compliance is greater than or less than the tolerable deviation rate. accounting and review services are official pronouncements covering compilation and review engagements. Compilation is presenting in the form of financial statements information that is the representation of management (owners) without expressing assurance. Review is inquiry and analytical procedures to provide the accountant a basis for expressing limited assurance that there are no material modifications that should be made to the statements for them to be in conformity with U.S. generally accepted accounting principles or, if applicable, another comprehensive basis of accounting.

accounting data includes journals, ledgers and other records such as spreadsheets that support financial statements. It may be in computer readable form or on paper.

accounting estimate An approximation of a financial statement element. Accounting estimates are often included in historical financial statements because measurement of some amounts is uncertain pending outcome of future events and relevant data about events that have occurred cannot be accumulated on a timely, cost-effective basis.

accounting principles are alternative ways of reporting and disclosing information in financial statements and related footnotes.

accounts receivable Debts due from customers from sales of products and services. Normally a current asset.

adjusting entries are accounting entries made at the end of an accounting period to allocate items between accounting periods.

adverse An audit opinion that the financial statements as a whole are not presented in conformity with U.S. GAAP.

advisory services are a consulting service in which the CPA develops the findings, conclusions, and recommendations presented for client consideration

and decision making. This differs from attestation services where the CPA expresses a conclusion about reliability of a written assertion that is the responsibility of another.

aggregate (aggregated) Constituting the whole. Aggregate expenses include expenses of all divisions combined for the entire year.

agreed-upon procedures An engagement where the client specifies procedures and the accountant agrees to perform those procedures. An accountant may accept an engagement limited to applying agreed-upon procedures to financial statement elements, where the scope of the engagement is not sufficient to express an opinion on the elements, if the users assume responsibility for sufficiency of the procedures, and use of the report is restricted to specified users.

aicpa American Institute of Certified Public Accountants. The professional organization of CPAs in the U.S. It is a private organization of CPAs, not an arm of the government. Each state issues CPA certificates, not the AICPA. Since each state makes its own laws, each state could prepare and grade their own CPA examination. However, each state uses the uniform CPA exam prepared and graded by the AICPA.

allocation Distribution according to a plan. Depreciation, amortization, and depletion are methods to allocate a cost to periods benefited.

allowance for doubtful accounts A contra asset account with a credit balance used to reduce the carrying amount of accounts receivable to net realizable value. The allowance balance is the estimated total of uncollectible accounts included in accounts receivable.

allowance for sampling risk The difference between a sample estimate and the projected population characteristic at a specified sampling risk. This allowance is also the difference between the expected error rate and the tolerable deviation rate.

analytical procedure A comparison of financial statement amounts with the auditor's expectation. An example is the comparison of actual interest expense for the year (a financial statement amount) with an estimate of what that interest expense should be. The estimate can be found by multiplying a reasonable interest rate times the average balance of interest bearing debt outstanding during the year (the auditor's expectation). If actual interest expense differs significantly from the expectation the auditor explains the difference in the working papers.

analyze Identify and classify items for further study.

anticipated Expected.

application control Programmed procedure in application software designed to ensure completeness and accuracy of information.

approve To authorize. A manager authorizes a transaction by signing a voucher providing approval for the disbursement.

ascertain An audit procedure to determine or to discover with certainty. For example, to ascertain the date on which an investment was purchased by examining source documents.

assertion Management asserts financial statements are correct with regard to existence or occurrence of assets, liabilities or transactions, completeness of information in the financial statements, rights and obligations at a point in time, appropriate valuation or allocation, presentation, and disclosure.

assess To determine the value, significance, or extent of.

assessed Determined. The level of control risk determined by the auditor, based on tests of controls, is the assessed level of control risk.

assurance The level of confidence one has in a proposition.

attest (attestation)report An attest engagement is one in which a practitioner is engaged to issue a written conclusion about the reliability of a written assertion that is the responsibility of another party. A financial statement audit is one type of attestation.

attorney's letter is signed by the client's lawyer and addressed to the auditor. It is the auditor's primary means to corroborate information furnished by management about litigation, claims, and assessments.

attribute sampling The characteristic tested is a property that has only two possible values (an error exists or it does not).

audit adjustment, whether or not recorded by the entity, is a proposed correction of the financial statements that may not have been detected except through audit procedures.

audit committee A committee of the board of directors responsible for oversight of the financial reporting process, selection of the independent auditor, and receipt of audit results.

audit objective In obtaining evidence in support of financial statement assertions, the auditor develops specific audit objectives in the light of those assertions. For example, an audit objective related to the completeness assertion an auditor might develop for inventory balances is that inventory quantities include all products, materials, and supplies on hand.

audit planning is developing an overall strategy for the conduct and scope of the audit. The nature, extent, and timing of planning varies with the size and complexity of the entity, experience with the entity, and knowledge of the entity's business.

audit risk A combination of the risk that material errors will occur in the accounting process and the risk the errors will not be discovered by audit tests.

Audit risk includes uncertainties due to sampling (sampling risk) and to other factors (nonsampling risk).

auditing standards board Statements on Auditing Standards are issued by the auditing standards board, the senior technical body of the AICPA designated to issue auditing pronouncements.

authorize (authorization)To give permission for. A manager authorizes a transaction by signing a voucher providing authorization for the disbursement.

backup A copy of a computer program or file stored separately from the original.

batch A set of computer data or jobs to be processed in a single program run.

benford's law is a mathematical law that applies to any population of numbers derived from other numbers (such as the dollar amount of a sale, found by multiplying the quantity sold times the unit price). It holds that 30% of the time the first non-zero digit of this derived number will be one, and it will be a nine only 4.6% of the time. Benford's law is used by auditors to identify fictitious populations of numbers.

bill of lading A document issued by a carrier to a shipper, listing and acknowledging receipt of goods for transport and specifying terms of delivery. blind trust A financial arrangement in which a person avoids possible conflict of interest by transferring financial affairs to a fiduciary who has sole asset management discretion. The person establishing the trust also gives up the right to information regarding the assets.

cancel supporting documents To mark supporting documents as having been used to support a transaction so the same documents can't be used as support for a second transaction. An example is stamping vouchers "paid" and marking them with the check number.

capitalized Recorded as an asset. A capitalized lease is in substance a purchase to the lessee. An asset is recorded equal to the present value of the lease payments, which is also recorded as a liability. Payments, partly interest and partly principal, are made on the lease liability. The lease asset is depreciated by the lessee as though it were legally owned by the lessee. caveat A warning or caution.

check digit A redundant digit added to a code to check accuracy of other characters in the code.

check register A listing of checks issued, normally in numeric sequence and in order by date issued.

classification Arrangement or grouping. Assets and liabilities are normally classified as current or noncurrent.

collateralize To pledge property as security (collateral) for a debt.

collusion A secret agreement between two or more parties for fraud or deceit.

comfort letter A letter written by the auditor to an underwriter of securities, which expresses an opinion about whether the audited financial statements and schedules in the registration statement comply as to form with applicable accounting requirements of the Act and related rules and regulations adopted by the SEC. The procedures to be performed are specified by the underwriter.

comparability Users evaluate accounting information by comparison. Similar companies account for similar transactions in similar ways. Another goal is comparison of one company's information from one period to the next (consistency). Operating trends should not be disguised by changing accounting methods.

comparative Financial statements of a prior period shown with those of the current period to aid in comparisons between periods.

compare (comparison) An audit procedure. The auditor observes similarities and differences among similar items such as an account from one year to the next.

compensating balance An offsetting balance. A requirement by some banks that a borrower maintain a minimum balance in a checking or savings account as a condition of granting a loan. The offsetting balance increases the effective interest rate to the bank since the net amount loaned is reduced but the interest paid is unchanged.

competence of an internal audit staff is a function of qualifications, including education, certification, and supervision. Competent audit evidence is valid and reliable

compile (compilation)A compilation is presenting in the form of financial statements information that is the representation of management without expressing assurance. Compilation of a financial projection is assembling prospective statements based on assumptions of a responsible party, reading the statements, considering appropriateness of presentation, and issuing a compilation report. No assurance is provided on the statements or underlying assumptions. The accountant need not be independent.

completeness Assertions about completeness deal with whether all transactions and accounts that should be presented in the financial statements are included. For example, management asserts that all purchases of goods and services are recorded and included in the financial statements. Similarly, management asserts that notes payable in the balance sheet include all such obligations of the entity.

compliance Following applicable rules or laws.

comprehensive basis of accounting A complete set of rules other than U.S. GAAP applied to all items in a set of financial statements. Examples include a

basis of accounting required by a regulatory agency, a basis of accounting the entity uses for its income tax return and the cash receipts and disbursements basis.

computer controls Internal controls performed by computer (software controls) as opposed to manual controls. Also means general and application controls over the computer processing of data.

condensed financial statements are presented in considerably less detail than complete financial statements.

confirm (confirmation)Communication with outside parties to authenticate internal evidence.

consignment Transfer of possession but not title to goods. Title stays with the consignor, while the consignee has possession.

consistency To achieve comparability of information over time, the same accounting methods must be followed. If accounting methods are changed from period to period, the effects must be disclosed.

consulted Sought advice or information.

consulting services performed by CPAs include consultations, advisory services, implementation services, product services, transaction services, and staff and support services.

contingency is an existing condition involving uncertainty as to possible gain (gain contingency) or loss (loss contingency) that will be resolved by future events. Estimates, such as the useful life of an asset, are not contingencies. Eventual expiration of the asset's utility is not uncertain.

continuing auditor is the auditor of the current year who also audited the financial statements of the client for the previous year.

continuing accounting significance Matters of continuing accounting significance are those normally included in the permanent audit working paper file, such as the analysis of balance sheet accounts, and those relating to contingencies. Such information from a prior year is used by the auditor in the current year's audit and is updated each year.

control A policy or procedure that is part of internal control.

control environment is the attitude, awareness, and actions of the board, management, owners, and others about the importance of control. This includes integrity and ethical rules, commitment to competence, board or audit committee participation, organizational structure, assignment of authority and responsibility, and human resource policies and practices.

control policies and procedures Control activities are the policies and procedures that help ensure management directives are carried out. Those

pertinent to an audit include performance reviews, information processing, physical controls and segregation of duties.

control risk The risk that material error in a balance or transaction class will not be prevented or detected on a timely basis by internal controls.

controller An officer who supervises financial affairs of an entity. In internal control the controller is often the person with recordkeeping (general ledger) responsibilities, as contrasted with asset custody, management decision making, and internal audit functions.

corroborate(corroborating) (corroboration) (corroborative) To strengthen with other evidence, to make more certain.

count Enumerate some characteristic such as the number of items in inventory.

cumulative effect of changing to a new accounting principle is the effect on retained earnings at the beginning of the current period. It is included in net income after extraordinary items. Only the direct effect (net of income tax effect) is considered.

current ratio Total current assets divided by total current liabilities. custodian One that has possession or is in charge of something. Some entities entrust marketable investment securities to a bank which is custodian of the company's securities.

custody Possession.

cutoff Designating a point of termination. An auditor uses tests of cutoff to obtain evidence that transactions for each year are included in the financial statements of the appropriate year.

defalcation To misuse or embezzle funds.

deficiency An internal control shortcoming or opportunity to strengthen internal controls.

detection risk The risk audit procedures will lead to a conclusion that material error does not exist when in fact such error does exist.

detective control A control designed to discover an unintended event or result. deviation Departure from prescribed internal control. Often expressed as a rate at which the departure occurs.

disclaimer (disclaim) A statement that the auditor is unable to express an opinion as to the presentation of financial statements in conformity with U.S. GAAP.

disclosure Revealing information. Financial statement footnotes are one way of providing necessary disclosures.

discovery sampling Acceptance sampling (sampling to determine whether internal control compliance is greater than or less than the tolerable deviation rate) when expected attribute occurrence rate is zero.

document(documentary) (documentation) Written or printed paper that bears information that can be used to furnish decisive evidence. Could also be a recording, computer readable information, or a photograph.

dual date If a major event comes to the auditor's attention between the report date and issuance of the report, the financial statements may include the event as an adjustment or disclosure. The auditor dual dates the audit report (as of the end of fieldwork, except footnote XX, which is dated later).

dual-purpose test Audit procedures are classified as substantive tests or tests of controls. If a procedure provides both types of evidence it is a dual-purpose test.

edi “Electronic Data Interchange” is the use of communication between an entity and customers or suppliers to transact business electronically. Purchase, shipping, billing, cash receipt, and cash disbursements can be completed entirely by exchanging electronic messages.

edit check Reasonableness, validity, limit, and completeness tests that are programmed routines designed to check input data and processing results for completeness, accuracy and reasonableness.

edp“Electronic Data Processing”. Processing of information by computer as opposed to handwritten records.

effective income tax rate The income tax provision (expense) shown on an income statement divided by the pretax income. This differs from the statutory rate because of deductions, credits, and exclusions.

effective internal control Reasonable assurance that the entity’s operational objectives are achieved, that published financial statements are reliably prepared, and applicable laws and regulations are complied with.

effectiveness Producing a desired outcome. An audit procedure is effective if the evidence supports a correct conclusion.

efficiency The ratio of the audit evidence produced to audit resources used.

embedded control performance deals with unexpected changes to data.

embezzlement To take assets in violation of trust.

encryption is scrambling data so it is meaningless to anyone but the intended recipient, who has the key to unscramble the data.

engagement letter A letter that represents the understanding about the engagement between the client and the CPA. The letter identifies the financial statements and describes the nature of procedures to be performed. It includes an explanation of the objectives of the procedures, an explanation that the

financial information is the responsibility of the company's management, and a description of the form of report.

environment The control environment is the attitude, awareness, and actions of the board, management, owners, and others about the importance of control. This includes integrity and ethical rules, commitment to competence, board or audit committee participation, organizational structure, assignment of authority and responsibility, and human resource policies and practices.

error Unintentional misstatements or omissions in financial statements. Errors may involve mistakes in gathering or processing accounting data, incorrect estimates from oversight or misinterpretation of facts, and mistakes in application of principles relating to amount, classification, presentation or disclosure.

estimation sampling is sampling to estimate the actual value of a population characteristic within a range of tolerable misstatement.

evidence (evidential matter) includes written and electronic information (such as checks, records of electronic fund transfers, invoices, contracts, and other information) that permits the auditor to reach conclusions through reasoning.

examination An examination of prospective financial statements is evaluation of preparation of the prospective statements, support underlying assumptions, and presentation. The accountant reports whether, in his or her opinion, the statements are presented in conformity with AICPA guidelines and the assumptions provide a reasonable basis for the responsible party's forecast. The accountant should be independent, proficient, adequately plan the engagement, supervise assistants, and obtain sufficient evidence to provide a reasonable basis for the report.

examine (examining) As an audit procedure, to examine something is to look at it critically.

except for A qualified opinion. An auditor can qualify the audit opinion for both departures from U.S. GAAP in the financial statements and for restrictions on the scope of the audit. The opinion paragraph of the qualified report is worded "In our opinion, except for..."

execute (execution) To carry out an internal control procedure, such as to sign and mail a check after inspecting supporting documents.

existence Assertions about existence deal with whether assets or liabilities exist at a given date. For example, management asserts that finished goods inventories in the balance sheet are available for sale.

expenditure Cash paid or liability incurred.

explanatory A paragraph added to an audit report to explain something, such as the reason for a qualified or adverse opinion.

explicitly Fully and clearly expressed, leaving nothing implied.

extend means to multiply one number by another (to test extensions is to test the accuracy of multiplication done by the client). To extend audit procedures is to apply additional audit procedures to obtain more evidence.

fasab Federal Accounting Standards Advisory Board. An organization that sets GAAP in the United States for federal government entities.

fasb Financial Accounting Standards Board. A nongovernment private organization that sets GAAP in the United States for profit making entities and not-for-profit nongovernmental organizations.

field work The performance of audit procedures outside the CPA's office. Much field work, but not all, is done in the client's offices after the balance sheet date.

fifo“First In First Out” inventory cost flow.

financial forecasts present expected future financial position, results of operations, and cash flows based on expected conditions.

financial institution confirmation request A confirmation sent to the client's bank or other financial institution asking the bank to confirm direct to the auditor information about balances at a particular date.

flowchart A schematic representation of a sequence of operations in an accounting system or computer program. Also called a flow diagram, flow sheet.

foot a column is to add a column of numbers.

fraud A deliberate deception to secure unfair or unlawful gain. False representation intended to deceive relied on by another to that person's injury. Fraud include fraudulent financial reporting undertaken to render financial statements misleading, sometimes called management fraud, and misappropriation of assets, sometimes called defalcations.

gaap“Generally Accepted Accounting Principles.” According to Rule 203 of the AICPA Code of Professional Conduct, GAAP for nongovernment entities include (in a conflict the source earlier in the list prevails): 1. FASB Statements and Interpretations, APB Opinions, ARBs. 2. FASB Technical Bulletins, AICPA Guides and AICPA Statements of Position. 3. Positions of the FASB Emerging Issues Task Force and AICPA Practice Bulletins. 4. AICPA accounting interpretations, FASB staff "Qs and As", and widely recognized industry practices. 5. Other accounting literature, such as FASB Concepts Statements, textbooks, articles.

gaas “Generally Accepted Auditing Standards.” The ten auditing standards adopted by the membership of the AICPA. Auditing standards differ from audit procedures in that "procedures" relate to acts to be performed, whereas "standards" deal with measures of the quality of the performance of those acts and the objectives to be attained by use of the procedures undertaken.

gasb Government Accounting Standards Board. A nongovernment private organization that sets GAAP in the United States for governmental entities.

general controls Policies and procedures to assure proper operation of computer systems, including controls over data center and network operations, software acquisition and maintenance, and access security.

general journal A book of original entry in a double-entry system. The journal lists transactions and indicates accounts to which they are posted. The general journal includes all transactions which aren't included in specialized journals used for cash receipts, cash disbursements, and other common transactions. general ledger A record to which monetary transactions are posted (in the form of debits and credits) from a journal. It is the final record from which financial statements are prepared. General ledger accounts are often control accounts which report totals of details included in subsidiary ledgers.

general standard In the ten U.S. generally accepted auditing standards there are three general standards: 1. The examination is to be performed by a person or persons having adequate technical training and proficiency as an auditor. 2. In all matters relating to the assignment, an independence in mental attitude is to be maintained by the auditor. 3. Due professional care is to be exercised in the performance of the examination and preparation of the report. generalized audit software Packaged computer programs used on a variety of computers during audit field work to read computer files, select information, perform calculations, create data files and print reports in a format specified by the auditor.

going concern assumption assumes the company will continue in operation long enough to realize its investment in assets through operations (as opposed to sale). Presenting assets at historical cost is justified by assuming productive assets will be used rather than sold. This makes market values irrelevant and supports accounting methods which match the actual cost of an asset to periods benefited.

government auditing standards A book issued by the comptroller general of the United States, sometimes called the "yellow book." Government Auditing Standards contains standards for audits of government organizations, programs, activities, and functions and of government assistance received by contractors, not-for-profit organizations, and other nongovernment organizations. These standards, which include designing the audit to provide reasonable assurance of detecting material misstatements resulting from noncompliance with provisions of contracts or grant agreements that have a direct and material effect on determination of financial statement amounts, are to be followed when required by law, regulation, agreement, contract, or policy. For financial audits, Government Auditing Standards prescribes fieldwork and reporting standards beyond those required by GAAS.

gross margin percentage The gross margin from an income statement divided by net sales revenue.

hard copy A printed copy of information as opposed to information stored in computer readable form.

hardware A computer and associated physical equipment involved in data-processing or communications functions as opposed to software or computer programs that provide instructions the computer follows.

hardware control Computer controls built into physical equipment by the manufacturer.

hash total A control total which has no meaning in itself other than for control, e.g., total social security numbers of employees paid.

hedges protect an entity against the risk of adverse price or interest-rate movements on its assets, liabilities, or anticipated transactions. A hedge is used to avoid or reduce risks by creating a relationship by which losses on positions are counterbalanced by gains on separate positions in another market.

image processing systems use scanning to convert documents into electronic images to facilitate storage. Reference and source documents may not be retained after conversion.

immaterial Of no importance. Something in financial statements that will not change decisions of investors.

implicitly Implied or understood even though not directly expressed.

implied control performance deals with expected changes to data.

incompatible duties Internal control systems rely on separation of certain duties to reduce the chance of errors or fraud. Duties are incompatible if they should be separated for control. For example, one person should not be in a position to both embezzle funds and to hide the embezzlement by changing the recorded accountability.

incorrect acceptance The risk of incorrect acceptance is the risk the sample supports the conclusion that the recorded balance is not materially misstated when it is materially misstated.

incorrect rejection The risk of incorrect rejection is the risk the sample supports the conclusion that the recorded balance is materially misstated when it is not materially misstated.

independent In all matters relating to the assignment, an independence in mental attitude is to be maintained by the auditors. This means freedom from bias, which is possible even when auditing one's own business (independence in fact). However, it is important that the auditor be independent in appearance (that others believe the auditor is independent).

information systems consist of infrastructure (physical and hardware components), software, people, procedures (manual and automated), and data.

inherent limitation The potential effectiveness of an entity's internal control is subject to inherent limitations. Human fallibility, collusion, and management override are examples.

inherent risk The susceptibility of a balance or transaction class to error that could be material, when aggregated with other errors, assuming no related internal controls.

input control Computer controls designed to provide reasonable assurance that transactions are properly authorized before processed by the computer, accurately converted to machine readable form and recorded in the computer, that data files and transactions are not lost, added, duplicated or improperly changed, and that incorrect transactions are rejected, corrected and, if necessary, resubmitted on a timely basis.

inquire (inquiry) Ask questions of client personnel.

inspect (inspection) As an audit procedure, to scrutinize or critically examine a document. As part of a CPA firm's quality control system, to monitor the effectiveness of the system.

integrated test facility A "dummy" unit (e.g., a department or employee) is established. Test (fictitious) transactions are posted to the dummy unit during the normal processing cycle. If test transactions are processed correctly that provides evidence that transactions of other units are processed correctly as well.

integrity Consistent adherence to an ethical code. If client management lacks integrity the auditor must be more skeptical than usual.

interim audit procedures are done during the year under audit, before year end.

interim financial information is financial statements of a time period of less than a full year.

internal auditors are employees of the client. They are responsible for providing analyses, evaluations, assurances, recommendations, and other information to the entity's management and board. An important responsibility of internal auditors is to monitor performance of controls.

internal control Policies and procedures designed to provide reasonable assurance that specific entity objectives will be achieved. It consists of: the control environment, risk assessment, control activities, information and communications, and monitoring.

internal control questionnaire A list of questions about the existing internal control system to be answered (with answers such as yes, no, or not applicable)

during audit field work. The questionnaire becomes part of the audit working papers used to document the auditor's understanding of the client's internal controls.

internal control weakness A defect in the design or operation of internal controls. A material weakness is a reportable condition which does not reduce to a relatively low level the risk that material errors or fraud would not be detected in a timely manner by employees in the normal course of their duties.

introductory paragraph The first paragraph of the auditor's standard report which identifies the financial statements audited, states that the financial statements are the responsibility of management and that the auditor's responsibility is to express an opinion on the financial statements based on the audit.

inventory tag A tag attached to inventory items that identifies the inventory items to aid in counting the physical inventory.

inverse The opposite or reverse. An inverse relationship between two variables means that when one increases the other decreases.

investee The company in which an investment is held. Often used to describe an equity method investment, in which the investor reports a share of the investee's net income.

invoice An itemized list of goods shipped or services rendered with costs.

isb Independence Standards Board.

journal A book of original entry in a double-entry system. The journal lists all transactions and indicates the accounts to which they are posted.

just-in-time An inventory system that attempts to minimize inventory costs that do not add value for the customer. It arranges for suppliers to deliver small quantities of raw materials just before those units are needed in production. Storing, insuring, and handling raw materials are costs that add no value to the product, and so are minimized in a just in time system.

kiting Drawing a bank check on insufficient funds to take advantage of the time interval required for collection.

lapping A scheme to cover an embezzlement by using payments made by one customer to reduce the receivables balance of another customer.

lead schedule The schedule at the beginning of a section of audit working papers that summarizes the detailed schedules.

lifo“Last In First Out” inventory cost flow.

limit test (limit check). A computer program step that compares data with predetermined limits as a reasonableness test (hours worked over 60 per week).

liquidity The availability of cash or ability to obtain it quickly. Debt paying ability.

lockbox Also called a bank lockbox. A system used to speed the availability of funds from cash collections by reducing the time from the customer mailing the check until the funds are available to spend. Remittances are sent to a bank near the customer and the bank deposits funds speedily to the payee's account.

management controls are controls performed by one or more managers.

management representation letter A letter addressed to the auditor, signed by the client's chief executive office and chief financial officer. During an audit, management makes many representations to the auditor. Written representations from management in the letter confirm oral representations given to the auditor, document the continuing appropriateness of such representations, and reduce the possibility of misunderstanding.

manual controls are controls performed manually, not by computer.

material (materiality) Information important enough to change an investor's decision. Insignificant information has no effect on decisions, so there is no need to report it. Materiality includes the absolute value and relationship of an amount to other information.

material weakness A condition in which internal controls do not reduce to a relatively low level the risk that material errors or fraud may occur and not be detected in a timely period by employees in the normal course of their duties. memos Written records supporting journal entries. Credit memos support credits, while debit memos support debit entries.

misappropriate To embezzle or appropriate dishonestly for one's own use.

misstatement Stated wrongly or falsely. Untrue financial statement information.

mitigating Reducing in force or intensity.

narrative A written description of an internal control system.

negative assurance A statement of what the CPA does not know as opposed to a statement as to what the CPA believes (positive assurance). A statement that the CPA was "not aware of material modifications that should be made to financial statements for them to conform with U.S. generally accepted accounting principles" is negative assurance used in review reports.

negative confirmation request The negative form of accounts receivable confirmation asks the client's customer to respond only if the customer disagrees with the balance determined by the client. The positive form asks the customer to respond whether the customer agrees or disagrees with the client's receivable balance. The negative form is used when controls over receivables

are strong and accounts receivable consists of many accounts with small balances. The positive form is used when controls are weak or there are fewer, but larger, accounts.

nonsampling risk is audit risk not due to sampling. An auditor may apply a procedure to all transactions or balances and fail to detect a material misstatement. Nonsampling risk includes the possibility of selecting audit procedures that are not appropriate to achieve a specific objective. For example, confirming recorded receivables cannot reveal unrecorded receivables. Nonsampling risk can be reduced to a negligible level through adequate planning and supervision.

objective A goal.

objectivity The internal auditors' objectivity depends on the organizational status of the internal audit function, whether the internal auditor has direct access and reports regularly to the board, the audit committee, or owner-manager, and who oversees internal auditor employment decisions.

obligations Assertions about obligations deal with whether liabilities are obligations of the entity at a given date. For example, management asserts that amounts capitalized for leases in the balance sheet represent the cost of the entity's rights to leased property and that the corresponding lease liability represents an obligation of the entity.

obliterate To do away with something so as to leave no trace.

observe (observation)Watch and test a client action (such as taking inventory).

occurrence Assertions about occurrence deal with whether recorded transactions have occurred during a given period. For example, management asserts that sales in the income statement represent the exchange of goods or services with customers for cash or other consideration.

online Access to a computer for immediate processing without having to wait for a batch of transactions to be processed at a later time.

operating effectiveness How an internal control was applied, the consistency with which it was applied, and by whom.

operating income from continuing operations is reported on an income statement.

opinion A CPA's conclusion held with confidence but not substantiated by positive knowledge or proof.

opinion paragraph The paragraph in the audit report that expresses the auditor's conclusions. The wording of the standard, unqualified opinion paragraph is: "In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of XYZ Company at December 31, year A, and the results of its operations and its cash flows for the

year then ended in conformity with U.S. generally accepted accounting principles."

overall review The objective of the overall review stage of the audit is to assist the auditor in assessing conclusions reached and in evaluation of the overall financial statement presentation. The overall review includes reading the financial statements and notes and considering the adequacy of evidence gathered in response to unusual or unexpected balances. Results of an overall review may indicate the need for additional evidence.

parallel processing is the simultaneous performance of multiple operations, usually in reference to computer systems.

parity bit An extra bit added to a string of bits to increase the accuracy of data transmission.

password A sequence of characters required to gain access to a computer system. Passwords are used to restrict computer system access to only authorized persons.

payroll Department that determines amounts of wage or salary due to each employee.

peer review A practice monitoring program in which the working papers of one CPA firm are periodically reviewed by independent partners of other firms to determine that the working papers conform to the standards of the profession. pending Legal proceedings not yet decided.

per diem An allowance for daily expenses. Often used to reimburse employees for estimated expenses as opposed to accounting for each small component of the expenses.

permanent audit working paper files include working papers related to matters of continuing accounting significance, such as the analysis of balance sheet accounts, and contingencies. Such information from a prior year is used by the auditor in the current audit and is updated each year. Sometimes referred to as the continuing file.

perpetrate Carry out an action such as a crime.

perpetual An inventory accounting system updated for each addition to inventory and each issuance from inventory so the records indicate the exact quantity on hand at any moment. The alternative is a periodic inventory system where actual inventory on hand is determined only once a year.

personal financial statements of individuals present assets and liabilities at estimated current value on an individual's balance sheet (statement of financial condition). A statement of changes in net worth presents major changes in net worth during a period. The accrual basis is used for assets and liabilities which are presented in order of liquidity and maturity, without classification as to current and noncurrent. The cash value of life insurance less the amount of

loans against it is an asset. Deferred income tax on the difference between the income tax basis and estimated current values is presented between liabilities and equity.

personnel The department that maintains records of each individual's employment.

persuasive Having the power to influence. Most audit evidence is persuasive, but not conclusive.

pervasive Having the ability to permeate. An error is pervasive if it is material to more than one of the primary financial statements.

piecemeal opinion Expression of an opinion on an item in financial statements is not permitted as part of a disclaimer or an adverse opinion on the financial statements as a whole because piecemeal opinions tend to overshadow or contradict a disclaimer of opinion or an adverse opinion.

plan Audit planning is developing an overall strategy for conduct and scope of the audit. The nature, extent, and timing of planning vary with size and complexity of the entity, experience with the entity, and knowledge of the business. In planning the audit, the auditor considers the entity's business and its industry, its accounting policies and procedures, methods used to process accounting information, the planned assessed level of control risk, and the auditor's preliminary judgment about audit materiality levels.

pledge Something given as security to guarantee payment of a debt. population size The number of items in the population from which a sample is drawn.

positive assurance A statement as what the CPA believes is positive assurance. An example is an opinion that the financial statements are presented fairly in conformity with U.S. GAAP. The opposite is negative assurance, which is a statement about what the CPA does not know. A statement that the CPA was "not aware of material modifications that should be made to financial statements for them to conform with U.S. generally accepted accounting principles" is negative assurance used in review reports.

positive confirmation (positive request) The positive form of receivables confirmation asks the customer to respond whether the customer agrees or disagrees with the client's reported receivable balance. The negative form of accounts receivable confirmation asks the client's customer to respond only if the customer disagrees with the balance determined by the client. The negative form is used when controls over receivables are strong and accounts receivable consists of many accounts with small balances. The positive form is used when controls are weak or there are fewer, but larger, accounts. predecessor auditor The auditor of a client for a prior year who no longer audits that client.

presentation Assertions about presentation deal with whether particular financial statement components are properly classified and described. For example, management asserts that long-term liabilities in the balance sheet will not mature in one year. Similarly, management asserts that extraordinary items in the income statement are properly classified and described.

preventative control A control designed to avoid an unintended event.

principal auditor The auditor responsible for the greater portion of financial statements. The principal auditor may assume responsibility for the work of the other auditor or divide responsibility with the other auditor.

pro forma The objective of pro forma financial information is to show effects on historical financial information if a proposed event had occurred earlier.

probability proportional to size (pps) sampling A sampling plan that bases the likelihood of selecting a particular account on the relative size of that account, so larger accounts have a greater probability of being selected for the sample than smaller accounts.

probable A contingent loss is probable if it is uncertain but likely to happen.

procedure An action, such as a step performed as part of an audit program or as part of the client's internal controls.

processing control is an internal control included in computer software designed to assure that all transactions are handled as authorized and none omitted or added.

production cycle The portion of an entity that acquires resources and converts them to the product or service for customers.

production order A document that initiates the manufacturing process.

proficiency Attainment of proficiency as an auditor begins with the auditor's formal education and extends to subsequent experience. The independent auditor must undergo training adequate in technical scope, including commensurate general education. The junior assistant, entering an auditing career, must obtain professional experience with proper supervision and review of his or her work by a more experienced superior.

program An audit program is a listing of audit procedures to be performed in completing the audit. A computer program (software) is a listing of steps to be performed in processing the data.

programmed controls are built into computer software and include reasonableness tests, control totals, and sequence checks.

projection Financial projections are prospective financial statements that present, to the best of the responsible party's knowledge, given one or more hypothetical assumptions, an entity's expected financial position, results of

operations, and changes in financial position. A financial projection is prepared to present hypothetical actions for evaluation.

pronouncements of the FASB and GASB are rules that determine the principles for external financial reporting and disclosure.

prospective financial statements are either financial forecasts or financial projections. Although prospective financial statements may cover a period that has partially expired, statements for periods that have completely expired are not prospective financial statements.

prospectus A registration statement filed with the SEC includes audited financial statements (balance sheet, income statement, and statement of cash flows) for the previous three years. A prospectus contains the same information and must be supplied to all parties to whom offers are made. There is a twenty day waiting period between the filing of the registration statement and the first sale of securities. During this period, preliminary ads and a "red herring" prospectus can be provided to offerees but must be clearly marked as preliminary.

proxy A power of attorney granting a third party the right to a stockholder's vote. When management or others solicit proxies from stockholders, a copy of the proxy statement must be filed with the SEC ten days before mailing the solicitation. The proxy statement must include all information relevant to the matter voted on.

purchase order A document sent by a buyer to a seller placing an order and providing quantities and specifications.

purport Intending to present.

qualified (qualify) An audit opinion that the financial statements as a whole are presented in conformity with U.S. GAAP, with the exceptions noted. qualitative Relating to the quality of a trait, as opposed to quantitative, which means expressed as a number.

quality control systems provide a CPA firm with reasonable assurance that personnel comply with applicable professional standards and the firm's standards of quality, independence, integrity, and objectivity. It covers personnel management, acceptance and continuance of clients and engagements, engagement performance, and monitoring.

quantitative (quantitatively) Expressed as a number, as opposed to qualitative measurement.

questionnaire An internal control questionnaire is a list of questions about the internal control system to be answered (with answers such as yes, no, or not applicable) during audit field work. The questionnaire is part of the audit working papers used to document the auditor's understanding of the client's internal controls.

ACCA

Accountant in Business Time allowed: 2 hours ALL FIFTY questions are compulsory and MUST be attempted. Do NOT open this paper until instructed by the supervisor.This question paper must not be removed from the examination hall. Fundamentals Pilot Paper – Knowledge module P a p e r F 1

ALL FIFTY questions are compulsory and MUST be attempted Please use the Candidate Registration Sheet provided to indicate your chosen answer to each multiple choice question. 1Span of control is concerned with the number of levels of management in an organisation. Is this statement true or false? A True B False (1 mark) 2Which of the following is the main function of marketing? A To maximise sales volume B To identify and anticipate customer needs C To persuade potential consumers to convert latent demand into expenditure D To identify suitable outlets for goods and services supplied (2 marks) 3 Which one of the following has become an established best practice in corporate governance in recent years? A An increasingly prominent role for non-executive directors B An increase in the powers of external auditors C Greater accountability for directors who are in breach of their fiduciary duties D A requirement for all companies to establish an internal audit function (2 marks) 4According to Charles Handy’s four cultural stereotypes, which of the following organisations would adopt a task culture? A The cost accounting department of a large steel producing company B The consulting division of a ‘big four’ accountancy firm C A civil service department D A small clothes and design fashion house (2 marks) 5At what stage of the planning process should a company carry out a situation analysis? A When converting strategic objectives into tactical plans B When formulating a mission statement C When validating the effectiveness of plans against outcomes D When formulating strategic objectives (2 marks) 6Which one of the following is potential advantage of decentralisation? A Greater control by senior management B Risk reduction in relation to operational decision-making C More accountability at lower levels D Consistency of decision-making across the organisation

ACCA F2考试真题

Fundamentals Level – Knowledge Module Management Accounting Time allowed: 2 hours This paper is divided into two sections: Section A – ALL 35 questions are compulsory and MUST be attempted Section B – ALL THREE questions are compulsory and MUST be attempted Formulae Sheet, Present Value and Annuity Tables are on pages 16, 17 and 18. Do NOT open this paper until instructed by the supervisor. This question paper must not be removed from the examination hall. The Association of Chartered Certified Accountants

Section A – ALL 35 questions are compulsory and MUST be attempted Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. Each question is worth 2 marks. 1 A manufacturing company benchmarks the performance of its accounts receivable department with that of a leading credit card company. What type of benchmarking is the company using? A B C D Internal benchmarking Competitive benchmarking Functional benchmarking Strategic benchmarking 2 3 Which of the following BEST describes target costing? A B C D Setting a cost by subtracting a desired profit margin from a competitive market price Setting a price by adding a desired profit margin to a production cost Setting a cost for the use in the calculation of variances Setting a selling price for the company to aim for in the long run Information relating to two processes (F and G) was as follows: Process Normal loss as % of input Input (litres) Output (litres) F G 8 5 65,000 37,500 58,900 35,700 For each process, was there an abnormal loss or an abnormal gain? Process F Process G A B C D Abnormal gain Abnormal gain Abnormal loss Abnormal loss Abnormal gain Abnormal loss Abnormal gain Abnormal loss 4 The following budgeted information relates to a manufacturing company for next period: Units $ Production Sales 14,000 12,000 Fixed production costs Fixed selling costs 63,000 12,000 The normal level of activity is 14,000 units per period. Using absorption costing the profit for next period has been calculated as $36,000. What would be the profit for next period using marginal costing? A B C D $25,000 $27,000 $45,000 $47,000 2

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ACCA Qualification网上注册指引-GXUFE

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Step 5 of 23：选择注册CAT 选择Certified Accounting Technician Register, 然后点击continue。 Step 6 of 23：Direct Entry 如果您有财会相关的学位证书及相关的工作经验，可以申请直接获得CAT的资格证书，如果您符合条件的话，请勿选择网上注册，请与ACCA联系。详情请点住页面中的Notes for Completing this Section查看。同学点击no Step 7 of 23：相关认证和经历情况 由于中国没有“Joint Scheme”，请点击no。 Step 8 of 23：个人信息填写 选择您的Title, 在“Surname or Family name”一栏填写姓名的拼音，姓在前，空一格后填名字，例如：李小明“”填写格式：Li Xiaoming； 在“Date of Birth”一栏填写/选择出生日期，“Gender”一栏选择性别，“Nationality”一栏选择China；“Email address”一栏填写个人邮箱，并根据个人要求选择Email Consent； □不希望收到电子邮件

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急速通关计划 ACCA全球私播课大学生雇主直通车计划周末面授班寒暑假冲刺班其他课程

ACCAF5考试真题答案

Answers

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ACCA词汇表汇总

(1)ABC作业基础成本计算 (2)absorbed overhead已吸收制造费用 (3)absorption costing吸收成本计算 (4)account帐户,报表 (5)accounting postulate会计假设 (6)accounting series release会计公告文件 (7)accounting valuation会计计价 (8)account sale承销清单 (9)accountability concept经营责任概念 (10)accountancy会计职业 (11)accountant会计师 (12)accounting会计 (13)agency cost代理成本 (14)accounting bases会计基础 (15)accounting manual会计手册 (16)Accounting period会计期间 (17)Accounting policies会计方针 (18)Accounting rate of return会计报酬率 (19)Accounting reference date会计参照日 (20)accounting reference period会计参照期间 (21)Accrual concept应计概念 (22)Accrual expenses应计费用 (23)Acid test ration速动比率(酸性测试比率) (24)Acquisition购置 (25)Acquisition accounting收购会计 (26)Activity based accounting作业基础成本计算 (27)Adjusting events调整事项 (28)Administrative expenses行政管理费 (29)Advice note发货通知 (30)Amortization摊销 (31)Analytical review分析性检查 (32)Annual equivalent cost年度等量成本法 (33)Annual report and accounts年度报告和报表 (34)Appraisal cost检验成本 (35)Appropriation account盈余分配帐户 (36)Articles of association公司章程细则 (37)Assets资产 (38)Assets cover资产保障 (39)Asset value per share每股资产价值 (40)Associated company联营公司 (41)Attainable standard可达标准 (42)Attributable profit可归属利润 (43)Audit审计 (44)Audit report审计报告

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ACCA网上注册流程教学内容

A C C A网上注册流程

ACCA 网上注册流程 引导语：ACCA 如何网上注册?应届毕业生培训网小编来为您解答。 1.登陆accaglobal/join/register/online，点击Register online for the ACCA Qualification; 2.选择ACCA Qualification 之后，点击Next; 3.如果以前没有注册过ACCA Professional Examination Route (PER)，请选择No，否则选Yes，点击Next; 4.选择所在国家China，由于中国没有Joint Scheme，所以Joint Scheme 这一栏可以不选，点击NEXT; 5.选择你的Title, 在Surname or Family name 一栏填写姓名的拼 音，姓在前，空一格后填名字，例如：Zhang Xiaoming, 在Date of Birth 一栏在Select to access date picker 处选择出生日期，Gender 一栏 选择性别，Nationality 一栏选择Chinese, 点击Next; 6. 通信地址务必写清楚，除非您知道准确的、正规的英文地址翻译，否则请按由小到大的顺序填写。例如： Address: Room 2929 No. 1 Lane 2 Hua Mu Road Pudong Town: /Nanjing County/State: Shanghai/Jiangsu Telephone: 请选择Country Code，中国为86，area code 一栏填 写区号，例如：上海为021，number 一栏填写固定电话号码，mobile telephone number 一栏填写手机号码，点击Next;

ACCAF1 资料

Accountant in Business (F1) June & December 2010 and June 2011 This syllabus and study guide is designed to help with planning study and to provide detailed information on what could be assessed in any examination session. THE STRUCTURE OF THE SYLLABUS AND STUDY GUIDE Relational diagram of paper with other papers This diagram shows direct and indirect links between this paper and other papers preceding or following it.Some papers are directly underpinned by other papers such as Advanced Performance Management by Performance Management.These links are shown as solid line arrows. Other papers only have indirect relationships with each other such as links existing between the accounting and auditing papers.The links between these are shown as dotted line arrows.This diagram indicates where you are expected to have underpinning knowledge and where it would be useful to review previous learning before undertaking study. Overall aim of the syllabus This explains briefly the overall objective of the paper and indicates in the broadest sense the capabilities to be developed within the paper. Main capabilities This paper's aim is broken down into several main capabilities which divide the syllabus and study guide into discrete sections. Relational diagram of the main capabilities This diagram illustrates the flows and links between the main capabilities (sections) of the syllabus and should be used as an aid to planning teaching and learning in a structured way. Syllabus rationale This is a narrative explaining how the syllabus is structured and how the main

accap1p3合并 SBL课程

accap1p3合并SBL课程 即将取代P1和P3两个科目的Strategic Business Leader课程（SBL），绝不是两个科目的简单结合，而是从更高视野、更深层次建构了一个全新的知识大厦，这座大厦不仅吸收了原有的P1、P3大部分内容，还对领导力、战略管理、信息处理及数据分析、沟通技能、创新管理等进行了更深层次的考察。SBL试题仅有一道全情境的商业案例，内容包括财务报告、市场数据、公司网站、商业信函、会议纪要、员工简历、预算方案等，试题内容长达10余页，考试时长为4个小时，这不仅需要学生批判性阅读案例，迅速关联案例和知识；同时，问题和答题的方式更加灵活，尤其要求考生全面阐述决策推理过程（Rationale）,这对学员的英文写作，尤其是写出用词精准、逻辑清晰、表达全面的商务报告无疑提出了更高的要求。 东亚国际SBL储备讲师周朋杰说：“相对于P1和P3,SBL这门课程更加务实也更加务虚，务实之处在于其更贴近真实的商业环境，试题中的案例就是真实商业事件的缩影，这些内容几乎涵盖了作为一名高级（财务）管理人员/管理咨询顾问日常工作的方方面面；而务虚之处则是SBL课程提纲挈领、高屋建瓴，对学员的定位更上一层楼，尤其是要求学员能够透过数字看管理、透过现象看本质的能力，这也反映了ACCA一直致力于呼应时代需求，为未来提供创新型解决方案的核心价值观。” 谈到大学在校生如何学习备考SBL的问题时，周老师建议道：“对于没有商业领域工作经验的学员，初学时对考题案例的深度理解会略感困难，英文写作、公文写作、沟通技能等软实力、软技能也需要锻炼，对此我们教研组开发了“案例教学+注重写作”的授课方案，在试点班级反响良好。就目前来说，改革还没

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ACCA考试注册报名需要提供相应的英文资料，CPA证书就是其中一项，CPA证书翻译范本如下：中注协全科合格证(CICPA Certificate of Completion) Chinese Institute of Certified Public Accountants Certificate of Completion This is to certify that __________ has completed the full scheme of examinations of the Chinese Institute of Certified Public Accountants (CICPA) and is hereby awarded the Certificate of Completion. Issuing Authority: Examination Council of CPAs Ministry of Finance (seal) Issuing Date: ____________________ No.: ___________________ ID No.:____________________ Valid until:____________________ Remarks 1. This is to certify that the holder of this certificate has been awarded the CICPA qualification. In accordance with the Law of CPAs of the People's Republic of China and the relevant regulations, the certificate holder is eligible to apply for practicing. 2. The certificate does not entitle its holder to do public practice. 3. Please keep this certificate carefully. No duplicate copy will be issued if lost. 中注协会员证(CICPA membership certificate) Chinese Institute of Certified Public Accountants Membership Certificate Name: _______________________ Sex: _______________________ Date of Birth: _______________________ Membership Category: Practicing membership or Non-practicing membership Certificate No: _______________________ Issuing Body: Beijing Institute of Certified Public Accountants (按实际情况填写) Issuing Date: _______________________

acca考试

acca考试 ACCA简介编辑 具有真正的国际性。ACCA目前在全世界拥有66,000多会员、15万学员,在140个国家和地区设有300多个考点。ACCA总部设在伦敦，在都伯林、格拉斯哥、香港、印度、吉隆坡、约翰内斯堡、新加坡和北京均设有办事处。在她的95年的历史中ACCA一直以她开放的政策而吸引人，不管年龄、性别、学历或种族上的差异，人们都能报名注册，在经过一系列的专业考试、并取得三年财务方面的工作经验、确认能胜任会计工作后，就能获得会员资格。他们可以自称为"特许公认会计师"。可以在他们的姓名之后以ACCA或FCCA作为标志。 学员取得会员身份，便拥有一项国际认可的专业会计师资格。ACCA专业资格在英国、欧洲及世界上其他一些主要国家被认为具有法定会计师资格，会员可成为执业会计师，受法律许可从事审计、税务、破产执行及投资顾问等专业会计师的工作。此外，ACCA的会员可在政府机构、公用事业和工商业企业中从事财务工作。目前,ACCA 会员在世界各地担任有限公司的会计师、执业会计师行的合伙人、跨国公司或合资公司的财务经理、财务总监、总经理等职的均不乏其人。 英国特许公认会计师公会是当今世界最富盛名的国际性会计师组织之一。ACCA以高质量的课程设计、高标准的培训要求和高水平的考试安排，赢得联合国和大量国际组织的高度评价，更为众多的跨国公司和专业机构所推崇。

考试月份考试具体时间 2020年3月2020年3月：2日、3日、4日、5日、6日2020年6月2020年6月：1日、2日、3日、4日、5日2020年9月2020年9月：7日、8日、9日、10日、11日2020年12月2020年12月：7日、8日、9日、10日、11日

ACCA高手总结700个ACCA入门英语词汇(下)丨值得收藏

ACCA高手总结700个ACCA入门英语词汇（下）丨值得 收藏 中国学生学习ACCA难在什么地方？主要有两点：一是中国学生一直以来实用中文教材，中文学习资料学习会计以及其他学科，当面对ACCA全英教材以及教学答题模式时英语基础会是一个入门的障碍，第二个难题是长久以来形成的思维模式跟解题思路。 ACCA需要学员更多的发挥主观能动性，发现问题解决问题。光死记硬背并不能够很好的拿下ACCA开始。 对于第一个难题唯有下功夫提高自己英语水平才行，在此A 考君为新人收集整理了ACCA学习有可能会遇到的700个会计英语单词，助ACCA新人更快适应ACCA全英文学习环境。 回顾：ACCA高手总结700个ACCA入门英语词汇（上）丨值得收藏 (381)machine hour rate 机器小时率(382)machine time record 机器时间记录(383)managed cost 管理成本(384)management accounting 管理会计(385)management accounting concept 管理会计概念(386)management accounting guides 管理会计指导方针(387)management audit 管理审计

(388)management buy-out 管理性购买产权 (389)management by exception 例外管理原则(390)margin 边际(391)margin of safety ration 安全边际比率(392)margin cost 边际成本(393)margin costing 边际成本计算 (394)mark-down 降低标价(395)mark-up 提高标价(396)market risk premium 市场分险补偿(397)market share 市场份额(398)marketing cost 营销成本(399)matching concept 配比概念(400)materiality concept 重要性概念 (401)materials requisition 领料单(402)materials returned note 退料单(403)materials transfer note 材料转移单(404)memorandum of association 公司设立细则(405)merger 兼并(406)merger accounting 兼并会计(407)minority interest 少数股权(408)mixed cost 混合成本(409)net assets 净资产(410)net book value 净帐面价值(411)net liquid funds 净可变现资金 (412)net margin 净边际(413)net present value(NPV) 净现值(414)net profit 净利润(415)net realizable value 可变现净值(416)net worth 资产净值(417)network analysis 网络