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Business Vocabulary
Accounting
Journal entries are entered in ..... order, meaning by date, with the earliest date first.
a
sequential
b
numerical
c
chronological
d
successional
Customization allows for a good fit to the business's needs, smooth ..... with other internal systems, and the ability to implement special security measures.
insertion
intercalation
interfacing
interference
Accounting systems have to track ..... in three business processes: order entry/sales, billing/accounts receivable/cash receipts, and purchasing/accounts payable/cash.
sequences
steps
transactions
transfers
The order entry/sales process ..... sales data and records the information.
captures
contains
controls
copies
After the customer is approved, the sales order department must let the warehouse know what goods to pick, and the shipping department needs to know that an order has been ......
filed
initiated
placed
sent
Their objective is to give investors and other stakeholders a reliable and as accurate as possible picture of the financial situation of the economic entity (group); the guiding principle is '.....'.
fair play
fair position
fair presentation
fair projection
The rules must be susceptible to ..... by taxpayers and control and enforcement by tax authorities.
comparison
complaints
complaisance
compliance
With the activities and interests of investors, lenders and companies becoming increasingly global, the Securities and Exchange Commission is increasing its involvement in a number of forums to develop a globally accepted, high quality financial reporting ......
bulwark
framework
outline
scaffold
Different accounting traditions have developed around the world in response to varying needs of users for whom the financial information is prepared; in some countries, accounting standards have been ..... primarily by the needs of private creditors, while in other countries the needs of tax authorities or central planners have been the predominant influence.
drawn
shaped
sketched
written
Audit firms should have a responsibility to ..... to the highest quality auditing practices, on a world-wide basis, to ensure that they are performing effective audits of global companies participating in the international capital markets.
abide
adhere
cohere
comply
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