Vocab 2

Question 1

promulgate

Answer 1

ban hanh

Question 2

comprehensive

Answer 2

toan dien

Question 3

interrelated

Answer 3

lien quan toi nhau

Question 4

justify

Answer 4

bien minh

Question 5

actuary

Answer 5

chuyen gia tinh toan

Question 6

perpetrate

Answer 6

gay ra

Question 7

conceal

Answer 7

che giauna

Question 8

circumvent

Answer 8

pha vo

Question 9

lading

Answer 9

van don

Question 10

simulated

Answer 10

mo phong

Question 11

commingled

Answer 11

lon xon

Question 12

bearer bonds

Answer 12

trái phiếu vô danh

Question 13

inconsequential

Answer 13

không đáng kể

Question 14

discretion

Answer 14

tùy ý

Question 15

inversely

Answer 15

ngược lại

Question 16

quantify

Answer 16

định lượng

Question 17

pertinent

Answer 17

thích hợp

Question 18

homogenous

Answer 18

đồng nhất

Question 19

delinquent

Answer 19

ko tra
delinquent account receivables

Question 20

infer

Answer 20

suy luận
Negative confirmation of A/R is less effective than positive one b/c:
the auditor can not infer that all nonrespondents have verified their account info

Question 21

Discern

Answer 21

Nhận thức

Question 22

Provision

Answer 22

Cung cấp

Question 23

voucher

Answer 23

A voucher is a document used by a company’s accounts payable department to gather and file all of the supporting documents needed to approve the payment of a liability.

giay to can thiet de giup minh quyet dinh thanh toan no

Question 24

appraisal

Answer 24

thẩm định
Obtaining a current value appraisal of the collateral is the most appropriate audit procedure to test the valuation of the collateral of a delinquent loan receivable.

Question 25

delinquent loan

Answer 25

khoản vay quá hạn

Question 26

solicit competitive bid

Answer 26

mời thầu cạnh tranh

Question 27

preclude

Answer 27

loai ra

Question 28

presumption

Answer 28

giả định

Question 29

ascertain

Answer 29

xác minh

Question 30

concurrence

Answer 30

sự đồng tình

Question 31

susceptible of reasonable estimation

Answer 31

khả năng ước tính hợp lý

Question 32

negate

Answer 32

phủ định

Question 33

presume

Answer 33

doan chung, cho la

Question 34

alleviate

Answer 34

xoa dịu

Question 35

substitute

Answer 35

thay thế

Question 36

promulgate

Answer 36

ban hành

Question 37

refrain

Answer 37

ngưng

Question 38

commence

Answer 38

bắt đầu

Question 39

lien

Answer 39

thế chấp

Question 40

encumbrance

Answer 40

trở ngại

Question 41

dissenting

Answer 41

bất đồng quan điểm

Question 42

mitigate

Answer 42

giảm nhẹ

Question 43

indenture

Answer 43

khế ước

Question 44

preclude

Answer 44

ngăn chặn

Question 45

justified

Answer 45

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