FAR Study

Question 1

promulgate

Answer 1

公布

Question 2

due care

Answer 2

应有的责任心

Question 3

predecessor

Answer 3

前辈

Question 4

assertion

Answer 4

声明，主张

Question 5

assurance

Answer 5

保证

Question 6

attest function

Answer 6

公证职能，验证职能

Question 7

agreed-upon

Answer 7

同意，商定

Question 8

compilation

Answer 8

编辑

Question 9

disclaim

Answer 9

否认，拒绝

Question 10

with respect to

Answer 10

关于

Question 11

ordinarily

Answer 11

通常地，一般地

Question 12

engagement letter

Answer 12

聘书，约定信件

Question 13

premise

Answer 13

前提

Question 14

practitioner

Answer 14

从业者 NOTE: practitioner refers to CPA in auditing

Question 15

unconditional

Answer 15

无条件的，绝对的

Question 16

pronouncement

Answer 16

声明，公告

Question 17

set forth

Answer 17

陈述，陈列

Question 18

as per

Answer 18

按照，依据

Question 19

inquire about

Answer 19

询问，查问

Question 20

deficiency

Answer 20

缺乏

Question 21

caveat

Answer 21

警告

Question 22

disclaimer

Answer 22

放弃，拒绝，免责声明

Question 23

pro forma financial statement

Answer 23

预计财务报表

Question 24

SSAE

Answer 24

statement on standards for attestation engagements

Question 25

SAS

Answer 25

statement on auditing standards

Question 26

What’s FAF? What’s their function?

Answer 26

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

Question 27

solicit

Answer 27

征求，招揽

Question 28

square footage

Answer 28

建筑面积

Question 29

guilty plea

Answer 29

认罪

Question 30

supersede

Answer 30

代替，取代

Question 31

bypass

Answer 31

绕开

Question 32

prominence

Answer 32

突显

Question 33

in reference to

Answer 33

关于

Question 34

impartial

Answer 34

公平的，公正的，不偏不倚的

Question 35

confine

Answer 35

限制

Question 36

be confined to

Answer 36

受……限制

Question 37

distinction

Answer 37

区别，差别

Question 38

mandate

Answer 38

授权

Question 39

stewardship

Answer 39

管理工作

Question 40

provision

Answer 40

规定，条款

Question 41

authoritative

Answer 41

有权威的

Question 42

sole

Answer 42

唯一的

Question 43

discrete

Answer 43

独立的，不连续的，单个的

Question 44

prescribed

Answer 44

规定的

Question 45

permanence

Answer 45

持久，永久

Question 46

articulation

Answer 46

衔接，接合

Question 47

all-inclusive

Answer 47

包括一切的

Question 48

solvency

Answer 48

偿付能力

Question 49

claim

Answer 49

索赔

Question 50

bear out

Answer 50

证实; support with evidence

Question 51

prespecified

Answer 51

预先设定的

Question 52

reluctant

Answer 52

不情愿的，勉强的

Question 53

trade-off

Answer 53

权衡，取舍分析

Question 54

interim

Answer 54

暂时的，间歇的

Question 55

intimidating

Answer 55

吓人的

Question 56

be distinct from

Answer 56

与……不同

Question 57

prudence

Answer 57

审慎, the quality of being prudent; cautiousness

Question 58

suppress

Answer 58

抑制，压抑，镇压

Question 59

distress sale

Answer 59

廉价出售，亏本出售

Question 60

advantageous

Answer 60

有利的，有益的

Question 61

be knowledgeable of

Answer 61

理解……， 了解……

Question 62

compel

Answer 62

强迫

Question 63

transact

Answer 63

交易

Question 64

purview

Answer 64

范围

Question 65

duress

Answer 65

强迫

Question 66

irrevocable

Answer 66

不可取消的

Question 67

prospective

Answer 67

未来的，预期的

Question 68

halt

Answer 68

使停止

Question 69

commissioner

Answer 69

理事，委员，行政长官，总裁

Question 70

underwriter

Answer 70

保险公司

Question 71

underwrite

Answer 71

给……保险

Question 72

dealer

Answer 72

经销商

Question 73

white collar crime

Answer 73

利用职务便利的犯罪，白领犯罪

Question 74

willfully

Answer 74

故意地

Question 75

extinguish

Answer 75

偿清，消灭

Question 76

retrospective

Answer 76

回顾的，怀旧的，可追溯的，related to the past

Question 77

retroactive

Answer 77

有追溯力的，可追溯的

Question 78

one-half

Answer 78

二分之一