国际会计科目中英文对照 Account 帐户 Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测 Certificate in Internal Auditing 内部审计证书 Certificate in Management Accounting 管理会计证书 Certificate Public Accountant注册会计师 Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会 Financial forecast 财务预测 Generally accepted
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Unit I Introduction to Accounting Overview |Background |The evolution of accounting is attributed to the social and economic needs of society. As business and society | | |become more complex, accounting develops new concepts, methods and techniques to meet the ever changing and | | |increasing needs for financial information. Without the necessary information furnished by accounting, many
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Re Table of Contents COMPANY LETTER HEAD ......................................................................................................................... 2 INSTITUTE CERTIFICATE .......................................................................................................................... 3 ACKNOWLEDGEMENT ............................................................................................................................. 4 EXECUTIVE SUMMARY ......................
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HSC STUDY BUDDY Role of Financial Management Strategic role of Financial Management • • • • • • Strategic financial management is the process of setting objectives throughout the business and deciding what resources are needed to achieve these objectives. The ‘finance’ part comes through the specific
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BUSINESS ENVIRONMENT AND CONCEPTS Section 1: Business Structure 1. The uniform law, issued in 1984 by the Committee on Corporate Laws of the American Bar Association, that regulates the formation, operation, and termination of corporations is A. The Model Business Corporation Act B. The Uniform Commercial Code C. The Revised Model Business Commercial Code D. The Standard Incorporation Act 2. Which of the following statements is true? A. The exchange of stock for services rendered is not
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Chapter 2--Cost Terminology and Cost Behaviors LEARNING OBJECTIVES |LO 1 |What assumptions do accountants make about cost behavior, and why are these | | |assumptions necessary | |LO 2 |How are costs classified, and why are such classifications useful? | |LO
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may be intentionally recorded in other customer’s accounts. c. Authorization of credit memos by personnel who receive cash may permit the misappropriation of cash. d. The failure to prepare shipping documents may cause an overstatement of inventory balances. 4. Accepting an engagement to examine an entity’s financial projection most likely would be appropriate if the projection were to be distributed to a. All employees who work for the entity. b. Potential stockholders who request a
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PROGRAM PEMERIKSAAN ATAS PERSEDIAAN TUGAS MATA KULIAH AUDITING II [pic] DISUSUN OLEH IVAN JUNIANSYAH 125020304111023 JURUSAN AKUNTANASI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS BRAWIJAYA MALANG PROGRAM PEMERIKSAAN PENGENDALIAN ATAS PERSEDIAAN |No. |Tujuan Audit |Risiko yang dihadapi |Pengujian Pengendalian |Indeks KKP |Paraf | |1 |2 |3
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may be intentionally recorded in other customer’s accounts. c. Authorization of credit memos by personnel who receive cash may permit the misappropriation of cash. d. The failure to prepare shipping documents may cause an overstatement of inventory balances. 4. Accepting an engagement to examine an entity’s financial projection most likely would be appropriate if the projection were to be distributed to a. All employees who work for the entity. b. Potential stockholders who request
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CHAPTER = 11 Q-1 | | |Factor |Factor Score for Each Location | | |Location Factor |Weight |A |B |C |D | | |1. Labor climate | 5 |5 | | |Location Factor |Weight |A |B
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