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The Accounting Profession

カード 30枚 作成者: JS star (作成日: 2013/11/29)

  • Accountant

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公開範囲:

公開

言語:

  • カード表 : 英語
  • カード裏 : 英語
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  • 1

    Accountant

    補足(例文と訳など)

    答え

    • Individual who measures and reports economic events to help managers, investors, tax authorities and others in making smart financial decisions. CPAs (Certified Public Accountants) are qualified accountants who have passed the Uniform Certified Public Accountant Examination and have met additional state education and experience requirements.

    解説

  • 2

    Budget

    補足(例文と訳など)

    答え

    • Financial plan that serves as an estimate of future cost, revenues or both.

    解説

  • 3

    Sarbanes Oxley Act

    補足(例文と訳など)

    答え

    • An act designed to improve quality and transparency in financial reporting and independent audits and accounting services for public companies, to create a Public Company Accounting Oversight Board, to enhance the standard-setting process for accounting practices, to strengthen the independence of firms that audit public companies, to increase corporate responsibility and the usefulness of corporate financial disclosure, to protect the objectivity and independence of securities analysts, to improve Securities and Exchange Commission resources and oversight and for other purposes.

    解説

  • 4

    Big 4

    補足(例文と訳など)

    答え

    • The largest public accounting firms: Deloitte & Touche, Ernst & Young, KPMG, and PricewaterhouseCoopers.

    解説

  • 5

    Financial Statements

    補足(例文と訳など)

    答え

    • Presentation of financial data including balance sheets, income statements and statements of cash flow, or any supporting statement that is intended to communicate an entity's financial position at a point in time and its results of operations for a period then ended.

    解説

  • 6

    Certified Financial Planner (CFP)

    補足(例文と訳など)

    答え

    • Individual who is trained to develop and implement financial plans for individuals, businesses, and organizations, utilizing knowledge of income and estate tax, investments, risk-management analysis and retirement planning. CFPs are certified after completing a series of requirements that include education, experience, ethics and an exam. CFPs are not regulated by a governmental authority.

    解説

  • 7

    Public Company Accounting Oversight Board (PCAOB)

    補足(例文と訳など)

    答え

    • Five-member board created by Sarbanes Oxley Act which has the authority to set and enforce auditing, attestation, quality control, and ethics (including independence) standards for public companies. It is also empowered to inspect the auditing operations of public accounting firms that audit public companies as well as impose disciplinary and remedial sanctions for violations of the board's rules, securities laws, and professional auditing standards.

    解説

  • 8

    Compilation

    補足(例文と訳など)

    答え

    • Presentation of financial statement data without the accountant's assurance as to conformity with generally accepted accounting principles (GAAP).

    解説

  • 9

    Financial Accounting Standards Board (FASB)

    補足(例文と訳など)

    答え

    • Independent, private, non-government group which is authorized by the accounting profession to establish generally accepted accounting principles in the U.S.

    解説

  • 10

    Certified Management Accountant (CMA)

    補足(例文と訳など)

    答え

    • An accreditation conferred by the Institute of Management Accountants that indicates the designee has passed an examination and attained certain levels of education and experience in the practice of accounting in the private sector.

    解説

  • 11

    Internal Revenue Service (IRS)

    補足(例文と訳など)

    答え

    • Federal agency that administers the internal revenue code. The IRS is part of the United States Treasury Department.

    解説

  • 12

    Certified Public Accountant (CPA)

    補足(例文と訳など)

    答え

    • A CPA is an accountant who has satisfied the educational, experience and examination requirements of his or her jurisdiction necessary to be certified as a public accountant. CPAs audit financial statements of both publicly and privately held companies. They serve as consultants in many areas, including tax, accounting, and financial planning. They are well-respected strategic business advisors and decisionmakers. CPAs work for public accounting firms — small, medium and large; and for companies in business and industry. Their roles range from accountants to Controllers, to Chief Financial Officers for Fortune 500 companies, and advisors to small neighborhood businesses.

    解説

  • 13

    GAAP (Generally accepted accounting principles)

    補足(例文と訳など)

    答え

    • Recognized common set of accounting principles, standards, and procedures. This is a combination of accepted methods of doing accounting and authoritative standards set by policy boards.

    解説

  • 14

    MBA

    補足(例文と訳など)

    答え

    • "Master of Business Administration" - master's degree in business administration. Prepares the holder for advanced professional occupations in businesses, as well as in colleges and universities as instructors of business administration and management.

    解説

  • 15

    American Institute of Certified Public Accountants (AICPA)

    補足(例文と訳など)

    答え

    • The American Institute of Certified Public Accountants is the national, professional organization for all Certified Public Accountants. Its mission is to provide members with the resources, information, and leadership that enable them to provide valuable services in the highest professional manner to benefit the public as well as employers and clients. In fulfilling its mission, the AICPA works with state CPA organizations and gives priority to those areas where public reliance on CPA skills is most significant.

    解説

  • 16

    Risk Management

    補足(例文と訳など)

    答え

    • Process of identifying and monitoring business risks in a manner that offers a risk/return relationship that is acceptable to an entity's operating philosophy.

    解説

  • 17

    Management Accounting

    補足(例文と訳など)

    答え

    • Reporting designed to assist management in decision-making, planning, and control. Also known as Managerial Accounting.

    解説

  • 18

    Analyst

    補足(例文と訳など)

    答え

    • Person who evaluates and interprets public company financial statements.

    解説

  • 19

    Certified Internal Auditor (CIA)

    補足(例文と訳など)

    答え

    • An international certification awarded by the Institute of Internal Auditors (IIA) that reflects competence in the principles and practices of internal auditing.

    解説

  • 20

    Accounting Principles Board (APB)

    補足(例文と訳など)

    答え

    • Senior technical committee of the American Institute of Certified Public Accountants (AICPA) which issued pronouncements on accounting principles from 1959-1973. The APB was replaced by the Financial Accounting Standards Board (FASB).

    解説

  • 21

    Consolidated Financial Statements

    補足(例文と訳など)

    答え

    • Combined financial statements of a parent company and one or more of its subsidiaries as one economic unit.

    解説

  • 22

    SEC Filings

    補足(例文と訳など)

    答え

    • Financial and informational disclosures required by the SEC in order to comply with certain sections of the Securities Act of 1933 and the Securities and Exchange Act of 1934. Some of the more common filings that publicly owned companies must submit are the form 10-K, form 10-Q and form 8-K.

    解説

  • 23

    Accounting

    補足(例文と訳など)

    答え

    • Recording and reporting of financial transactions, including the origination of the transaction, its recognition, processing, and summarization in the financial statements.

    解説

  • 24

    Consistency

    補足(例文と訳など)

    答え

    • Accounting postulate which stipulates that, except as otherwise noted in the financial statement, the same accounting policies and procedures have been followed from period to period by an organization in the preparation and presentation of its financial statements.

    解説

  • 25

    Volunteer Income Tax Assistance

    補足(例文と訳など)

    答え

    • (VITA) IRS program designed to help low and moderate-income taxpayers complete their annual tax returns at no cost.

    解説

  • 26

    Analytical Procedures

    補足(例文と訳など)

    答え

    • Substantive tests of financial information which examine relationships among data as a means of obtaining evidence. Such procedures include: (1) comparison of financial information with information of comparable prior periods; (2) comparison of financial information with anticipated results (e.g., forecasts); (3) study of relationships between elements of financial information that should conform to predictable patterns based on the entity's experience; (4) comparison of financial information with industry norms.

    解説

  • 27

    Certified Fraud Examiner (CFE)

    補足(例文と訳など)

    答え

    • A specialist who is educated and trained in the detection and deterrence of a wide variety of white-collar crimes such as identity theft, fraud and embezzlement. CFEs gather evidence, take statements, write reports and assist in investigating fraud in its varied forms. CFEs are employed by most major corporations and government agencies, and others provide consulting and investigative services. Certified Fraud Examiners come from various professions, including auditors, CPAs, fraud investigators, loss prevention specialists, attorneys, educators and criminologists. A CPA with the CFE (Certified Fraud Examiner) designation is a certified public accountant who specializes in fraud examination. Having dual certification increases one's credibility, earning potential and career possibilities due to, in part, increased demand in the marketplace and the rise in financial crimes.

    解説

  • 28

    Controller

    補足(例文と訳など)

    答え

    • Experienced accountant who directs internal accounting processes and procedures, including cost accounting.

    解説

  • 29

    Ethics

    補足(例文と訳など)

    答え

    • The process of determining how one should hold the interests of various stakeholders, taking into account moral values/principles.

    解説

  • 30

    Forensic Accounting

    補足(例文と訳など)

    答え

    • Provides for an accounting analysis that is suitable to a court of law which will form the basis for discussion, debate, and ultimately dispute resolution. Forensic accounting encompasses investigative accounting and litigation support. Forensic accountants utilize accounting, auditing, and investigative skills when conducting an investigation. Equally critical is the ability to respond immediately and to communicate financial information clearly and concisely in a courtroom setting.

    解説

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