finally,bankers might consult industry publications that rank similar business as to their quality of products, customers satisfaction, and future prospects for growth.最后，银行可能会参考行业出版物，这些出版物按照产量、客户满意度和成长期望对相似的公司排名。

characteristics of a successful enterpreneur:termsvision, perserance, independent, self-confidetn, risk taker,hight energy level, motivated, personal drive, spirit of adventureneed for achievement, self-starter, sense of commitment,willingness to make personal sacrifices, communication skills

perseverance

self-starter: 做事主动的人sense of commitment： 诚信perseverance：坚定不移，意志力

lawsuit:诉讼

target：靶子meaningful：意味深长的lapse:失误，过失compromise: 危及severe:严厉的dilemma:困境tarnish:失去光泽effectiveness:效力setback: 挫折budge: 动摇，偏离

CFO：　chief financial officerCEO: chief executive officercareer paths of corporate executives:31% from finance accounting,27% from merchandising-marketing22% from engineering-technical

renewal: 更新adhere:坚持CMA:certified management accountanta CMA certificate is prepared for a career in Private AccountingCIA: certified internal auditorCPA:certified public accountanta CPA certificate is prepared for a career in Public Accounting

XXXXStatement of Cash FlowsFor the Month Ended November 30,2002Cash flows from operating activitiescash flows from inventing activitiescash flows from fianacing activities

financing

A vacant lot acquired for $65,000 is sold for $115,000 in cash. What is the effect of the sale on the total amount of the seller's (1)assets,(2)liabilities,and (3)owner's equity?assets increased by $115,000-$65,000=$50,000owner's equity increased by $50,000a vacant lot is Land as a asset account.

Assume that the seller owes $28,000 on a loan for the land. After receiving the $115,000 cash in 11F,the seller pays the $28,000 owed. What is the effect of the payment on the total amount of the seller's(1)assets,(2)liabilities,and (3)owner's equity?asset decrease by $28,000liability decrease by $28,000

to this end: for this purposeultimate: 最终的staff accountants who decide how items should be reported, prepare the reports, interpret these reports, prepare special analysis, design and operate the systems through which information flows, and ensure that the information is accurate.

wary:机警的expose:受到surmise: guessoppose: 反对convention：惯例The management of an organization can establish whatever ground rules it wishes for the accounting information collected for its own use.

colloquial:口语的，通俗的

materiality concept——a concept of accounting that implies that an error may be treated in the easiest possible way

Flow of Business Transactions:1,Transaction authorized2,Transaction takes place3,Business document prepared4,Entry recorded in journal5,Entry posted to ledger

mitigate:减轻As far as financial reporting data is concerned, the statement user problems caused by presentational differences between GAAP and companies operating within the same GAAP standards have been mitigated by the development and adoption of eXtensible Business Reporting Language(XBRL).this sentence's framework is: the statement user problems have been mitigated by XBRL.this sentence's most content is to interpret the problems.

evolve:发展，进展，进化accouting principles are established by humans and they have been evloving.

the general acceptance of an accounting principle usually depends on how well it meets three criteria: relevance, objectivity, and feasibility.to the extent that达到这种程度以致... 就...来说 在...方面来说 在这个意义上 在这样的范围内a principle has relevance to the extent that it results in information that is meaningful and useful to those who need to know something about a certain organization.a principle has objectivity to the extent that the resulting information is not influenced by the personal bias or judgement of those who furnish it.connote :意味着Objectivity connotes reliability,trustworthiness. It alse connotes verifiability(可验证性）, which means that there is some way of finding out whether the information is correct.A principle has feasibility to the extent that it can be implemented without undue(不适当的） complexity or cost.