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CMA专业用词

CMA考试专业用词中英文对照表(六)

jun 2019-06-14CMA专业用词
CMA 考试所用词汇的专业词典
TERM 词汇 DEFINITION 定义
Asset 1. Probable future economic benefits obtained by an entity as a result of past transactions. 2. Any owned physical object or right having economic value to its owners, expressed for accounting purposes in terms of its cost or other value (such as current replacement cost).
资产 1. 实体由于过去的交易而获得的有望在未来获得经济利益的资源。 2. 指拥有的任何有形物体,或对其拥有者具有经济价值的权利。为核算起 见,以成本或其他价值(例如现行重置成本)表示。
Asset Coverage A measure of the extent to which a company is able to cover its debt obligations after all liabilities have been satisfied.
资产偿付率 量度公司偿还所有负债后有能力承担其债务义务的程度。
Asset Turnover A financial ratio that assesses how efficiently an entity is utilizing its assets; it relates sales to assets. (Also called Total Asset Turnover.)
资产周转率 评估实体资产使用效率的财务指标;它将销售额与资产关联起来。(又称 “资产总额周转率”)
Audit The systematic examination by analyses, confirmation, and tests of accounting records to confirm with reasonable assurance that the records adequately reflect economic status and operations.
审计 通过分析、确认和检验会计记录进行系统化审查,以便在有合理保证的条 件下,确认会计记录恰当地反映了经济和营运状况。
Audit Committee Members of the board of directors (in the case of corporations), trustees, legislative bodies, or similar governance boards, with responsibilities for oversight and direction of the internal auditing function.
审计委员会 负有监察和指导内部审计职能的委员会,其成员包括董事会(如果是公 司)、理事会、制订规章制度的组织、或类似的治理委员会的成员。
Audit Report A written document that presents the scope and results of the audit.
审计报告 说明审计范围和结果的书面文件。
Authoritative (topdown) Budgeting A budgeting process where all budgets for the organization are prepared by top management, including budgets for lower-level operations.

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