FAR Study Flashcards

1
Q

promulgate

A

公布

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2
Q

due care

A

应有的责任心

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3
Q

predecessor

A

前辈

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4
Q

assertion

A

声明,主张

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5
Q

assurance

A

保证

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6
Q

attest function

A

公证职能,验证职能

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7
Q

agreed-upon

A

同意,商定

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8
Q

compilation

A

编辑

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9
Q

disclaim

A

否认,拒绝

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10
Q

with respect to

A

关于

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11
Q

ordinarily

A

通常地,一般地

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12
Q

engagement letter

A

聘书,约定信件

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13
Q

premise

A

前提

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14
Q

practitioner

A

从业者 NOTE: practitioner refers to CPA in auditing

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15
Q

unconditional

A

无条件的,绝对的

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16
Q

pronouncement

A

声明,公告

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17
Q

set forth

A

陈述,陈列

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18
Q

as per

A

按照,依据

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19
Q

inquire about

A

询问,查问

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20
Q

deficiency

A

缺乏

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21
Q

caveat

A

警告

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22
Q

disclaimer

A

放弃,拒绝,免责声明

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23
Q

pro forma financial statement

A

预计财务报表

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24
Q

SSAE

A

statement on standards for attestation engagements

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25
Q

SAS

A

statement on auditing standards

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26
Q

What’s FAF? What’s their function?

A

Financial accounting foundation. The FAF appoints board members and advisory councils, ensures funding, and exercises oversight.

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27
Q

solicit

A

征求,招揽

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28
Q

square footage

A

建筑面积

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29
Q

guilty plea

A

认罪

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30
Q

supersede

A

代替,取代

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31
Q

bypass

A

绕开

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32
Q

prominence

A

突显

33
Q

in reference to

A

关于

34
Q

impartial

A

公平的,公正的,不偏不倚的

35
Q

confine

A

限制

36
Q

be confined to

A

受……限制

37
Q

distinction

A

区别,差别

38
Q

mandate

A

授权

39
Q

stewardship

A

管理工作

40
Q

provision

A

规定,条款

41
Q

authoritative

A

有权威的

42
Q

sole

A

唯一的

43
Q

discrete

A

独立的,不连续的,单个的

44
Q

prescribed

A

规定的

45
Q

permanence

A

持久,永久

46
Q

articulation

A

衔接,接合

47
Q

all-inclusive

A

包括一切的

48
Q

solvency

A

偿付能力

49
Q

claim

A

索赔

50
Q

bear out

A

证实; support with evidence

51
Q

prespecified

A

预先设定的

52
Q

reluctant

A

不情愿的,勉强的

53
Q

trade-off

A

权衡,取舍分析

54
Q

interim

A

暂时的,间歇的

55
Q

intimidating

A

吓人的

56
Q

be distinct from

A

与……不同

57
Q

prudence

A

审慎, the quality of being prudent; cautiousness

58
Q

suppress

A

抑制,压抑,镇压

59
Q

distress sale

A

廉价出售,亏本出售

60
Q

advantageous

A

有利的,有益的

61
Q

be knowledgeable of

A

理解……, 了解……

62
Q

compel

A

强迫

63
Q

transact

A

交易

64
Q

purview

A

范围

65
Q

duress

A

强迫

66
Q

irrevocable

A

不可取消的

67
Q

prospective

A

未来的,预期的

68
Q

halt

A

使停止

69
Q

commissioner

A

理事,委员,行政长官,总裁

70
Q

underwriter

A

保险公司

71
Q

underwrite

A

给……保险

72
Q

dealer

A

经销商

73
Q

white collar crime

A

利用职务便利的犯罪,白领犯罪

74
Q

willfully

A

故意地

75
Q

extinguish

A

偿清,消灭

76
Q

retrospective

A

回顾的,怀旧的,可追溯的,related to the past

77
Q

retroactive

A

有追溯力的,可追溯的

78
Q

one-half

A

二分之一