增强逻辑思维。平时练习时一步步写下来，就不会到考试时因为不知怎么写而去思量。考试是分秒必争的，平时增强了训练，考试时就会节省分分秒秒。科教园注册会计师培训班是考生提升能力的新开端。
ACCESS - Physical accessibility, as well as the provision of appropriate accommodations to ensure use of programs by persons with disabilities.
ACCOUNT - A fiscal and accounting entity with a self-balancing set of general ledger codes in which cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, are recorded and segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. For reporting purposes, the state identifies certain accounts as major funds, and administratively combines all remaining accounts into roll-up funds. Refer to MAJOR FUND, and ROLL-UP FUND.
ACCOUNT CODE - The three-character alpha/numeric code assigned by the Office of Financial Management (OFM) to identify each account. Refer to ACCOUNT.
ACCOUNTING PERIOD - Any period of time designated for which financial staTEMents are prepared. Refer to FISCAL PERIOD.
ACCOUNTING PROCEDURES - All procedures that discover, identify, record, classify, maintain, and summarize financial information to either produce financial reports or to provide internal control.
ACCOUNTING SYSTEM - The methods and records established to identify, assemble, analyze, classify, record, and report the state*s transactions and to maintain accountability for its assets and liabilities.
ACCOUNTS PAYABLE - Amounts owed to private persons or organizations for goods and/or services received by the state. Accounts Payable does not include amounts due to other agencies, funds, or other governments. Refer to DUE TO.
ACCOUNTS RECEIVABLE - Amounts due from private persons or organizations for goods, and/or services furnished by the state. Accounts Receivable does not include amounts due from other agencies, funds, or other governments. Refer to DUE FROM.
ACCRETED VALUE - A valuation basis for certain investments and debt instruments that reports on the balance sheet only that portion of their face value that reflects principal and interest accrued to date.
ACCRUAL BASIS - The basis of accounting whereby revenues are recognized when earned and measurable regardless of when collected; and expenses are recorded on a matching basis when incurred. All proprietary and fiduciary funds use the accrual basis of accounting.
ACCRUE - To record revenues and expenditures/expenses when they meet the recognition criteria of the fund type involved regardless of when the cash activity occurs.
ACCRUED EXPENDITURES/EXPENSES - Expenses or expenditures that meet the appropriate recognition criteria of the fund type involved but have not been paid. Accrued expenditures are expected to be paid in a subsequent accounting period. Refer to ACCRUAL BASIS and ACCRUE.
ACCRUED LIABILITIES - Liabilities reflecting the obligation to pay for goods or services that have been incurred or received but not paid for by the end of the accounting period.
ACCRUED REVENUES - Revenues that meet the appropriate recognition criteria of the fund type involved, but are not realized during the accounting period. Refer to ACCRUAL BASIS, ACCRUE, and MODIFIED ACCRUAL BASIS.
ACCUMULATED DEPRECIATION - A contra-asset valuation account used to record the accumulation of periodic credits made to reflect the expiration of the estimated useful life of capital assets.
ACTUARIAL BASIS - A basis used in computing the amount of contributions to be made periodically to a fund or account so that the total contributions plus the compounded earnings thereon will equal the required payments to be made out of the fund or account. A Pension Trust Fund for a public employee retirement system is an example of a fund concerned with actuarial basis data.
ADA - An acronym for the Americans with Disabilities Act of 1990.
ADMINISTERING AGENCY - An agency designated by the Office of Financial Management to provide general oversight of financial accounting activity. An administering agency is also responsible for the cash management of the funds it administers.
ADVANTAGEOUS - Direct non-financial, work-related benefits accruing to the state.
AFFILIATED ORGANIZATION - An affiliated organization is a nonprofit corporation whose purpose is to raise funds or conduct other activities primarily in support of a governmental entity.
AFRS - Refer to AGENCY FINANCIAL REPORTING SYSTEM.
AGENCY - Every state agency, office, board, commission, department, state institution, or state institution of higher education, which includes all state universities, regional universities, The Evergreen State College, and community and technical colleges.
AGENCY CODE - The four character numeric code assigned by the Office of Financial Management to designate the distinct operational units of state government. Agency codes are used for the identification of state agencies. Agencies are to use only the code assigned to their agency unless specified elsewhere in this manual. Refer to AGENCY.
AGENCY FINANCIAL REPORTING SYSTEM (AFRS) - The statewide accounting system maintained by the Office of Financial Management. AFRS is the state of Washington's official accounting system.
AGENCY FUNDS - Agency funds are used to account for the assets held by the state as an agent for individuals, private organizations, and other governments. Agency funds are purely custodial in nature. Refer to FIDUCIARY FUNDS.
ALIEN BANK - A bank organized under the laws of a foreign country and having its principal place of business in that country, the majority of the beneficial ownership and control of which is vested in citizens or countries other than the United States of America (RCW 30.42.020).
增强对数字的敏感度。做题时不要怕麻烦，只列公式不计算结果。其实按计算器也是一种训练，按的次数多了，会对数字产生一种敏感性，计算出的结果你自己就会感觉出对不对。这比考试时心里没把握多计算一次又会节省很多时间。更多注会英语学习内容请点击注册会计师学习资料。
