为了帮助考生系统的复习2012年ACCA考试课程全面的了解ACCA考试教材的相关重点，小编特编辑汇总了2012年ACCA考试辅导资料，希望对您参加本次考试有所帮助！

batch A set of computer data or jobs to be processed in a single program run.

benford's law is a mathematical law that applies to any population of numbers derived from other numbers (such as the dollar amount of a sale, found by multiplying the quantity sold times the unit price). It holds that 30% of the time the first non-zero digit of this derived number will be one, and it will be a nine only 4.6% of the time. Benford's law is used by auditors to identify fictitious populations of numbers.

bill of lading A document issued by a carrier to a shipper, listing and acknowledging receipt of goods for transport and specifying terms of delivery.

blind trust A financial arrangement in which a person avoids possible conflict of interest by transferring financial affairs to a fiduciary who has sole asset management discretion. The person establishing the trust also gives up the right to information regarding the assets.

cancel supporting documents To mark supporting documents as having been used to support a transaction so the same documents can't be used as support for a second transaction. An example is stamping vouchers "paid" and marking them with the check number.

capitalized Recorded as an asset. A capitalized lease is in substance a purchase to the lessee. An asset is recorded equal to the present value of the lease payments, which is also recorded as a liability. Payments, partly interest and partly principal, are made on the lease liability. The lease asset is depreciated by the lessee as though it were legally owned by the lessee.

caveat A warning or caution.

check digit A redundant digit added to a code to check accuracy of other characters in the code.

check register A listing of checks issued, normally in numeric sequence and in order by date issued.

classification Arrangement or grouping. Assets and liabilities are normally classified as current or noncurrent.

collateralize To pledge property as security (collateral) for a debt.

collusion A secret agreement between two or more parties for fraud or deceit.

comfort letter A letter written by the auditor to an underwriter of securities, which expresses an opinion about whether the audited financial statements and schedules in the registration statement comply as to form with applicable accounting requirements of the Act and related rules and regulations adopted by the SEC. The procedures to be performed are specified by the underwriter.

comparability Users evaluate accounting information by comparison. Similar companies account for similar transactions in similar ways. Another goal is comparison of one company's information from one period to the next (consistency). Operating trends should not be disguised by changing accounting methods.

comparative Financial statements of a prior period shown with those of the current period to aid in comparisons between periods.

compare (comparison) An audit procedure. The auditor observes similarities and differences among similar items such as an account from one year to the next.

compensating balance An offsetting balance. A requirement by some banks that a borrower maintain a minimum balance in a checking or savings account as a condition of granting a loan. The offsetting balance increases the effective interest rate to the bank since the net amount loaned is reduced but the interest paid is unchanged.

competence of an internal audit staff is a function of qualifications, including education, certification, and supervision. Competent audit evidence is valid and reliable