2012注会综合英语词汇总结
注会英语词汇
词汇篇1.1 公司战略与风险管理高频词汇Strategy Customer Communication Manage Structure ObjectiveCost Analysis leadership Operation Market PerformanceRisk Growth DevelopInvest Business DiversifyControl Product CompeteBudget Corporate Organization International Industry Integrate●Strategy n 战略、策略√词性：strategic adj 战略上的、战略的√词组：Abandon Strategy 放弃战略Analytical Strategy 分析型战略Blue Ocean strategy蓝海战略Business （Competitive）strategy业务单位战略（竞争战略）Focus strategy 集中化战略Focused strategy紧缩与集中战略contraction strategy 收缩战略Change management in strategy 战略变革Corporate strategy总体战略Cost leadership strategy成本领先战略Defensive strategy防御型战略Differentiation strategy 差异化战略Development of risk management strategy制定风险管理策略Development strategy发展战略Diversified strategy多种经营战略Strategic alliances 企业战略联盟Strategic analysis 战略分析Strategic control system 战略控制系统/体系√例句：Trade discounts may be used as a competitive strategy to secure customer loyalty. 商业折扣可以用作维护顾客忠诚度的一种竞争策略。
2012注会综合英语词汇总结
2012注会综合英语词汇总结Introductionprehensive stage 综合阶段2.auditing 审计3.accounting 会计4.corporate strategy and risk management 公司战略与风险管理5.financial management and cost management 财务成本管理6.economic laws 经济法7.taxtion laws 税法中国注册会计师协会新的职业道德规范12.the partner rotation合伙人轮换13.Listed companies 上市公司14. public interest entity 公众利益实体Unit one EthicsIntegrity 诚信Independence 独立objectivity客观和公正professional competence and due care专业胜任能力和应有的关注confidentiality保密professional behavior 良好职业行为Self-interest threat 自身利益的不利影响Self-review threat自我评价的不利影响了；Advocacy threat 过度推介的不利影响Familiarity threat密切关系的不利影响Intimidation threat 外在压力的不利影响Client acceptance 接受客户关系Engagement acceptance 承接业务Changes in a professional appointment客户变更委托Conflicts of interest 利益冲突Second opinions 第二次意见Fees 收费Marketing professional services 专业服务营销Gifts and hospitality 礼品和招待Custody of client assets 保管客户资产Requirements for objectivity 对客观和公正原则的要求Audit and review engagements审计和审阅业务Assurance engagements 鉴证业务Networks and network firms 网络和网络事务所Public interest entities公共利益实体Related entities关联实体Corporate governance（公司）治理层Documentation工作记录Engagement period业务期间Mergers and acquisitions合并和收购Financial interests经济利益Loans and guarantees贷款和担保Employment雇佣Long association with an audit client 与审计客户长期存在业务关系Preparing accounting records and financial statements编制会计记录和财务报表Recruiting services招聘服务Overdue fees逾期收费Contingent fees或有收费Unit two AccountingNotes receivable 应收票据Provision for decline in the value of inventories 存货跌价准备Investment property 投资性房地产Accounts payable 应付账款Long-term loans payable 长期借款Paid-in capital 实收资本Capital surplus 资本溢价=capital premiumsSurplus reserves 资本公积Undistributed profits 未分配利润Owner’s equity 所有者权益Comprehensive income 综合收益Research and development expense 研发费用Income tax expense 所得税费用Finished goods 产成品Work in progress 在产品Constructions in progress 在建工程Funds 基金Intangible asses 无形资产Trademarks 商标Patens 专利权Liabilities 负债Current liabilities 流动负债Accounts payable应付账款Dividend payable 应付股利Sales revenue 销售收入Sales allowances 销售折让Purchase expense 进货费用Employ welfare 员工福利Investment income 投资收益Donation income 捐赠收入Foreign exchange loss 汇兑损失Business combination企业合并Goodwill商誉Financial instrument 金融工具Provision 预计负债Registered capital注册资本Impairment loss 资产减值损失Share-based payment股份支付Earnings Per Share (EPS)每股收益Share option 期权Initial measurement 初始计量Subsequent measurement 后续计量consideration 对价capital reserve 资本公积retained earning 留存收益merger and acquisition 并购（兼并和收购）Business combination under the same control 同一控制下的企业合并Combining party 合并方Combined party 被合并方Combining date 合并日Business combination under the different control 非同一控制下的企业合并Acquirer 购买方Acquiree 被购买方Acquisition date 购买日cost method 成本法equity method 权益法acquisition method 购买法control 控制joint control 共同控制significant influence 重大影响subsidiary 子公司associate 联营企业joint venture 合资（合营）企业step acquisition 多次收购达到控制non-controlling interest 少数股东权益goodwill 商誉negative goodwill 负商誉adjusting entries 调整分录eliminate inter-company items 抵消公司间往来项目Equity settled share based payment 以权益结算的股份支付Cash settled share based payment以现金结算的股份支付Option 股票期权Grant date 授予日Vesting period 等待行权期Exercise date 行权日Stock appreciation right 股票增值权service condition 服务期限条件performance condition 业绩条件Equity instrument 权益工具Debt instrument 债务工具Redeemable preference shares 可赎回优先股Compound instrument 复合工具convertible loan stock可转换债券Held-to-maturity investments持有至到期投资Loans and receivables贷款和应收账款Available-for-sale financial assets可供出售金融资产Financial asset at fair value through profit or loss 以公允价值计量变动计入当期损益的金融资产Financial assets held for trading 交易性金融资产Derivative 衍生金融工具Hedge 套期保值Effective interest rate 实际利率Amortized cost 摊余成本Unit three AuditingAcceptable difference可接受差异High levels of assurance高水平保证Expert专家Subsequent events日后事项Material misstatement 重大错报Walkthrough test穿行测试Flow chart流程图Assertion 认定Existent存在Occurrence 发生Completeness 完整性Valuable and allocation 计价和分摊Cut off截止Accuracy准确性Inquiry询问Observation 观察Inspection检查Recalculation重新计算Gross margin毛利External audit外部审计Reasonable assurance合理保证Risk-oriented audit approach 风险导向审计方法Audit risk = material misstatement risk × detection risk=inherent risk × control risk × detection risk审计风险=重大错报风险×检查风险=固有风险×控制风险×检查风险Assessing the risk of material misstatement 评估重大错报的风险Fraud舞弊；欺诈Error 错误Professional skepticism职业怀疑Reasonable assurance合理保证Test of control控制测试Substantive procedure 实质性程序Audit evidence审计证据Assertion认定Assessment 评估Internal Control System内部控制制度Omission漏报Misstatement 错报Materiality 重要性Materiality level 重要性水平Tolerable misstatement level可容忍错报的水平Walkthrough tests 穿行测试T ests of detail 细节测试Analytical procedures 分析程序Transaction cycle交易循环Sales and trade receivables 销售和收款Purchase and trade payables 采购和付款Inventory and store存货和仓储Financing and investment筹资和投资Analytical review分析性复核Provision for doubtful debts坏账准备Letter of Confirmation函证Positive/negative confirmation积极/消极函证Authorization 授权Physical control 实物控制Segregation of duties 职责分离Letter of Engagement审计业务约定书Assurance engagement and external audit鉴证业务和外部审计Audit approach审计方法Staffing人员安排Deadline截止日期Group Audit集团审计Going concern永（持）续经营Tolerable Error可容忍错误True and fair presentation真实公允反映Types of opinion: unqualified opinion, qualified opinion, adverse opinion, disclaimer of opinion审计意见类型：无保留意见，保留意见，否定意见，无法表示意见Audit documentation: working paper审计记录：工作底稿Rely on the work of experts依靠专家工作Internal audit内部审计Audit evidence审计证据Population（样本选取的）总体Counting盘点Subsequent events随后事项（期后事项）Quality control质量控制Management representation管理层声明（书面声明）Emphasis of matter’ paragraph强调事项段Corporate governance公司治理Unit Four Financial and Cost managementPerpetuity 永续年金Advanced annuities 预付年金annuityDelayed annuities 递延年金Mean 均值Variance 方差Standard deviation 标准差Normal Distribution 正态分布Portfolio of securities 证券组合Face value/par value面值Yield to maturity 到期收益率Interest rate利率Nominal/stated interest rate票面利率Maturity到期日Expiry date到期日Required rate of return要求的报酬率CAPM: capital asset pricing model资本资产定价模型Covariance and correlation 协方差和相关性Diversifiable and non-diversifiable risks 可分散和不可分散风险Risk free rate of return无风险报酬率Risk premium风险溢价WACC加权平均资本成本Cost of debt债券资本成本Cost of equity权益资本成本Ordinary share普通股Convertible debt可转换债券Equity beta: βequity权益贝塔系数Redeem赎回At par面值DOL:经营杠杆系数degree of operating leverageDFL::财务杠杆系数degree of financing leverage DTL:总杠杆系数degree of total leverage Financial distress财务困境Dividend policy股利政策Cash dividend 现金股利Stock （scrip ）dividend 股票股利Stock split 股票分割Stock repurchase 股票回购Dividends grow at the long-term growth rate in earnings股利按长期增长率增长Payout ratio股利支付率Residual dividend policy with all distribution in the form of dividend所有剩余均以股利形式发放的剩余股利政策Regular-dividend-plus-extras policy正常股利加额股利外支付政策Leasing 租赁Convertibles 可转换债券Warrants 认股权证Preference shares 优先股Re-order再订购，重新订购Lead-time订货至交货的时间Stock out库存中断；脱销EOQ （economic order quantity）经济订货量Order cost订货成本Hold cost持有成本Large order discount大宗订货折扣Marginal costing变动成本法（边际成本法）Cost-volume-profit （CVP）本量利分析Marginal contribution边际贡献Margin of safety安全边际Variable cost变动成本Fixed cost固定成本Discretionary Fixed Cost 酌量性固定成本Committed Fixed Cost 约束性固定成本Initial public offering（IPO）首次公开发行股票Stock market 股票市场Debt ratio 资产负债率Return on assets (ROA) 资产净利率Return on equity (ROE) 权益净利率Internal growth rate内涵增长率Sustainable growth rate 可持续增长率Overall budget 全面预算Capital asset pricing model (CAMP) 资本资产定价模型Net present value (NPV) 净现值Internal rate of return (IRR) 内含报酬率Cash dividend现金股利Stock dividend股票股利Liability dividend 债务股利Performance evaluation 业绩评价Cost centre 成本中心Profit centre 利润中心Investment centre投资中心Unit Five Corporate strategy and risk managementMacro-environment: 宏观经济环境Product life cycle: 产品生命周期Porter’s five forces: 波特的五力模型Threat of New Entrants行业新进入者的威胁Threat of Substitute Products替代品的威胁Bargaining Power of customers购买商的议价能力Bargaining Power of Suppliers供应商的议价能力Competition/rivalry同业竞争Strategic group: 战略组群Segmentation: 细分Porter’s diamond: 波特的钻石模型Convergence:集中，趋同Resource audit 资源审计SWOT: SWOT模型Opportunity: 机会Threat: 威胁Strength: 优势Weakness: 劣势Resources资源Capability能力Core competence 核心竞争力Functional structure 职能结构Divisional structure （product division，geographical division）事业部结构（产品事业部、地区事业部）SBU （strategic business unit）战略业务单元Matrix organization 矩阵组织Type advantages disadvantagesEntrepreneurial 创业型Quick flexible decisionsGoal congruence快速弹性决策目标一致Too slow for large companiesToo many decisions for one personLack of specialism/expertise in some areas 缺少专业分工Functional职能型(bureaucratic) Specialization is efficient专业性强Good career opportunities andextra responsibilities好的职业机会和更多的责任Can cope with more productsthan entrepreneurial structure可以应对更多的产品Empire building 建造帝国Conflict between functions各职能之间的冲突people are too specializedBureaucratic/inflexible/slow to adapt适应性差Lack of communication between functionsDivisional事业部制组织结构•Increased staff motivation增加员工的动力•Senior managementconcentrate on overallstrategy•Flexible灵活•Can cope better with•Conflict between divisions e.g. transferprices转移价格•Extra costs through repetition of functionse.g. marketing职能部门重复增加了成本•Conflict over shared costs e.g. personnel•Lack of goal congruence缺乏目标一致diversification（多元化）than a functional structureMatrix矩阵制组织结构•Inter-functionalcommunication enhanced职能部门之间的沟通提高•Staff motivation can beimproved through varietyof work and challenges•Very flexible ( can easilyreact to changes in boththe internal and externalenvironments)•Functional managers’ expertise i s“diluted”-spread over many projects•Staff are serving two masters, conflict, roleambiguity, role overload下属有两个上司，易产生冲突，角色不清，角色工作过多•Time-consuming meetings and higheradministrative costs管理成本高增量预算（Incremental budgeting）零基预算（Zero-based budgeting）Political risk 政治风险Country risk 国家风险Project risk 项目风险Legal/compliance risk 法律/合规风险Operational risk 操作风险Commodity risk 产品风险Foreign exchange risk汇率风险Floating rate 浮动利率Fixed rate 固定利率Liquidity risk 流动性风险Credit risk 信用风险Strategic risk 战略风险Reputation risk 声誉风险Risk appetite 风险偏好Risk acceptance 风险接受Risk avoidance 风险规避Risk mitigation 风险缓释Risk transfer 风险转移Risk attitude 风险态度Financial instrument 金融工具Derivatives 衍生品Hedging 对冲/套期Forward contract 远期合约Swap 掉期/互换Options 期权Call options 看涨期权Put options 看跌期权Futures 期货Exercise price 行权价格Elapse 失效、逾期Spot rate 即期汇率Forward rate 远期汇率Premium/discount 升水/贴水Unit Six Economic law公司法律制度Company Law of the People's Republic of China证券法律制度Securities Law of the People's Republic of China破产法律制度Enterprise Bankruptcy Law of the People's Republic of China合同法律制度Contract Law of the People's Republic of China竞争法律制度Law of the People's Republic of China for Countering Unfair Competition.Partnership 合伙Partner 合伙人Company 公司Security 证券Limited liability Company 有限责任公司Company limited by shares 股份有限公司Listed company 上市公司Chief executive officer (CEO) 首席执行官Common stock 普通股Preferred stock 优先股Unit seven Tax lawValue added tax (VAT)增值税法Business tax营业税法Enterprise income tax企业所得税法Individual income tax个人所得税法Tax Planning 税务筹划。
2012注会考试常用英文测试词汇整理
2012注会考试常用英文测试词汇整理(一)科教园注册会计师辅导班老师为大家精心整理出2012年注册会计师考试常用英文测试词汇，供考生参考。
希望同学们在进行注会复习时候能够像老师这样，把各个重点整理出来，以便于以后的学习复习工作。
中国注册会计师考试英文测试词汇整理（一）现金Cash in hand银行存款Cash in bank其他货币资金-外埠存款Other monetary assets - cash in other cities其他货币资金-银行本票Other monetary assets - cashier‘s check其他货币资金-银行汇票Other monetary assets - bank draft其他货币资金-信用卡Other monetary assets - credit cards其他货币资金-信用证保证金Other monetary assets - L/C deposit其他货币资金-存出投资款Other monetary assets - cash for investment短期投资-股票投资Investments - Short term - stocks短期投资-债券投资Investments - Short term - bonds短期投资-基金投资Investments - Short term - funds短期投资-其他投资Investments - Short term - others短期投资跌价准备Provision for short-term investment长期股权投资-股票投资Long term equity investment - stocks长期股权投资-其他股权投资Long term equity investment - others长期债券投资-债券投资Long term securities investemnt - bonds长期债券投资-其他债权投资Long term securities investment - others长期投资减值准备Provision for long-term investment应收票据Notes receivable应收股利Dividends receivable应收利息Interest receivable应收帐款Trade debtors坏帐准备- 应收帐款Provision for doubtful debts - trade debtors预付帐款Prepayment应收补贴款Allowance receivable其他应收款Other debtors坏帐准备- 其他应收款Provision for doubtful debts - other debtors其他流动资产Other current assets物资采购Purchase原材料Raw materials包装物Packing materials低值易耗品Low value consumbles材料成本差异Material cost difference自制半成品Self-manufactured goods库存商品Finished goods商品进销差价Difference between purchase & sales of commodities委托加工物资Consigned processiong material委托代销商品Consignment-out受托代销商品Consignment-in分期收款发出商品Goods on instalment sales存货跌价准备Provision for obsolete stocks待摊费用Prepaid expenses待处理流动资产损益Unsettled G/L on current assets待处理固定资产损益Unsettled G/L on fixed assets委托贷款-本金Consignment loan - principle委托贷款-利息Consignment loan - interest委托贷款-减值准备Consignment loan - provision固定资产-房屋建筑物Fixed assets - Buildings固定资产-机器设备Fixed assets - Plant and machinery固定资产-电子设备、器具及家具Fixed assets - Electronic Equipment, furniture and fixtures固定资产-运输设备Fixed assets - Automobiles。
2012CPA综合阶段英语—经济法
Economic Law01. Company Law词汇Initiator：发起人；创始者Stock flotation：募集设立Promotion：发起设立Object：对象Registered capital：注册资本Subscription：认购Down payment：（分期付款中的）头期款；预付定金Breach of contract：合同违约Registration application：登记申请Stipulate：（动词）规定Organ of power：权力机关；权力机构Unrecovered loss：未弥补的损失In presence：出席Dissolution：解散；（契约等的）解除Article 81 When a joint stock limited company is established by promotion, its registered capital shall be the total capital stock subscribed for by all the initiators as registered in the company registration authority. The minimum amount of initial capital contributions to be made by all initiators shall be not less than 20% of the total registered capital, and the remaining amount shall be paid off by the initiators within 2 years as of the day when the company is established, while for an investment company, the remaining amount may be paid off within 5 years. Before the registered capital is paid off, no stock may be offered to others for subscription. Where a joint stock limited company is established by stock floatation, its registered capital shall be the total actually paid capital stock as registered in the company registration authority. The minimum amount of the registered capital of a joint stock limited company shall be RMB 5 million Yuan. If any law or administrative regulation prescribes a relatively higher minimum amount of registered capital, such provision shall be followed.第八十一条股份有限公司采取发起设立方式设立的，注册资本为在公司登记机关登记的全体发起人认购的股本总额。
英语单词-注会综合
英文中文structure构成，结构conclude 结束，推断，得出结论informed掌握信息的weighing衡量entitle有权，有资格entities实体，独立体create创造，产生direct/indirect直接；间接self-interest自身利益immediate主要的，立即的temporary暂时的，临时的assignment任务，分配，委派serve (为)服务，任职，提供recently最近employer 雇主，老板，雇佣者employee雇员，员工specific具体的，特定的director主管，董事，导演association 协会，联合，友谊，关联constradiction矛盾，对立，否认inconsistent矛盾的，不一致的acceptable可接受的assess评估precondition前提preparation准备necessary必要的satisfactory令人满意的contronllabel可控制的skepticism怀疑attitude态度ethical道德的combin联合，结合approach 方法，接近，着手处理substantive 实质的，本质的，真实的procedure程序，过程emphasize强调，着重sufficient充分的，足够的adequate充分的，足够的appropriate 适当的，占用，拨出relevant相关的relevance相关，相关性reliable可靠的reliability可靠性，可靠程度available 可得到的，可利用的potential潜在的appoint任命，委派，约定aggregate合计，总计ommission省略，遗漏，疏忽individually分别地，各自的influence影响conduct 控制，组织，安排，实施，执行equivalent 相等的，等效的，等价的prevailing主要的，普遍的existence存在allocation分配，representation表现，陈述verify核实，证明，判定intend意欲，计划material重要的occurrence发生completeness完整性accuracy准确性cut-off截止presentation列报disclosure披露reliable可靠的precise准确的、清晰的feasible可行的convert转变、兑换、换算strategy策略、战略explicit 明确的，清楚的，直率的implicit暗示的，含蓄的embody表现，象征，包含otherwise 否则，别的，不同的population总体sample样本random随机的，偶然的haphazard随意的，任意的tolerable可忍受的stratification分层materiality重要性external外部的，外面的acknowledge承认，认可responsibility责任，职责respect 尊重，遵守，某方面establish建立confidential保密的，秘密的justify证明……是正当的permanent永久的，持久的documentation 记录，事实的证据，参考资料assist 帮助，援助，参加，出席identify识别，确定inspection检查tangible 确实的，真实的，有形资产inquiry询问regard关注，注意，问候litigation诉讼claim索取，索赔plausible貎似有理的involvement参与，牵连suitable适当的depreciate贬值，跌价，轻视environment环境absolute完全的，绝对的draw 拖，拉，吸引，拨出base基于，根据persuasive有说服力的conclusive 令人信服的，确凿的objective目标positive积极的negative 消极的,否认的，负的confirmation函证，确认，证实accountability负责complilation编辑，汇编property财产stewardship 管理工作，代理工作，管理责任deficiency 缺乏，不足，缺陷，缺点exemption豁免，免除，免税fraud 欺诈，骗子，冒牌货enhance提高，增加，加强evaluate评价implementation成就，贯彻segregation分离，隔离monitor 监督，监控，记录，显示屏，屏幕bias偏向respond回应，响应indication指示，象征，表明impartial公平的，公正的particular特别的，特色amount数量，总额，总计likelihood可能性，可能authority授权，权限，职权authorize授权，批准board董事会，船上minutes 会议记录，备忘录，笔记significant 重要的，有意义的，标志expenditure花费，支出，经费purchase采购，购买authentication 认证，鉴定，证明，身价验证predict预测，预知predictability 可预测性，可预见性predictable 可预见的，可预测的narrative故事，叙述questionnaire调查表，问卷flowchart流程图checklist清单，检查表implication暗示，含义susceptible易受影响的overstatement多计，虚增，夸大understatement少报，保守的陈述abonormal异常的subjectivity主观measurement量度，份量，尺寸uncertainty不确定，不可靠therefore因此confirm确认，确定requisition请购，请购单procurement采购，获得inventory 存货清单，清查，财产目录obsolete淘汰，过时的obsolescence过时，陈旧dispatch分派，派遣reimburse清偿，偿还，赔偿reimbursement清偿，偿还，赔偿remit汇款remittance汇款perpetual永久的，不断的context背景，环境manifest 明显的，显示，表明attempt试图，尝试overstate夸大，夸张liquidity流动性，流动资产sequence顺序permission允许，批准grant 同意，承认，授予，拨款netotiable 可协商的，可商量的securities 要流通证券，有价证券reconciliation 一致，和解，和谐，服从explanation解释correspond符合，一致，相应coherence一致，连贯性initial最初的，开始的fund基金，储备，现款subsidiary附带的，次要的ledger分类账adjustment调解，调整spreadsheet电子数据表supervision监督，管理review 复核，复习，复查，评论previously事先，以前shareholder股东correspondence通信，信件，函件instance例子，情况，建议non-compliance不遵守，违法license 许可证，同意，特许regulatory监管的，调整的error错误opportunity机会perpetrate犯(罪)，做(恶) fraudulent欺诈的，欺骗的collusion合谋，共谋，勾结conceal隐瞒，隐藏accompany陪同，附加，补充override凌驾manipulate操作，处理，操纵similar类似的misappropriation侵占，挪用，滥用intentional国际的，国家的motive动机rationalization合理化assumption假设，假想，承担assume假设，承担certain某些，确定的modification修正，修改，变更prepare编制，准备produce出具，生产modify修改，改变qualify 限定，达标，合格，修饰disclaimer否认声明，放弃pervasive广泛的pervasiveness广泛，广泛性aware知道的，意识到的issue发布，发行，问题proper适当的restate重述revision修改，修订communicate交流，沟通apparent显然的，易见的withdraw撤销，撤退，提款recall召回，撤销，取消gravity严重，严肃，重力prohibit禁止practical 实际的，可行的，可用的,可实现的warehouse仓库，存入仓库independent自主的，独立的execution实行，执行，完成re-perform重新执行describe描述explain解释，说明reconcile调节，使一致examine检查，检测scrutinize 仔细检查，彻底检查calculate计算restrict限制trace追溯，痕迹，踪迹observe观察，遵守obsevation观察，遵守investigate调查，研究vouch审核，核定ascertain确定，查明supervise监督，指导approve批准，同意organisation组织，机构practice练习，实行，惯例amortization摊销，分期偿还commence开始，着手fundamental基本的，重要的compare比较，比拟，构成improve改进，改善，提高numerical数字的，数值的wealth财富moral道德的hazard冒险，危险，机会ethic道德，伦理equity公平，股票的derivative 衍生的，导出的，拷贝的derivatives金融衍生工具pension养老金，退休金investor投资者，出资人stakeholder利益相关方solvency偿付能力、溶解力conservative保守的proficiency熟练，精通assertion认定effect 影响，效果，印象，引起，产生discount折扣，折现，贴现perpetuity 永续年金，不可兑换的公司债券variance方差portfolio 文件夹，公文包，组合correlation相关性covariance协方差bond债券convertible可变换的coupon优惠券，息票constant持续的，永恒的performance履行，表现，演出situation情况，位置，形势option期权，选择，选项outflow流出inflow流入budget 预算，低价的，便宜的replacement更新，替代，归还advantage有利于，促进premium 保险费用，费用，奖励，期权金expand扩张，扩展abandon放弃，丢弃，终止convey传达、传递、运送residual残留的，剩余underwrite承购包销warrants认股权证mandatory强制的，命令的moderate 稳健的，温和的，中等的constrictive压缩的，紧缩的speculative投机的，推理的precautionary预防的，小心的accelerate加快，加速payables应付账款prepayment预付账款character品质capacity能力capital资本collateral抵押condition条件successive连续的，继承的aggressive 侵略的，有进取心的compensate补偿，弥补，报酬labor劳动，人工overhead 上面的，经常的，管理的，管理费用absorption吸收，合并，专注marginal 边缘的，临界的，最低限度的apportion分摊，分配attainable 可到达的，可得到的precision准确性、准确的beneficial有利的，有益的innovation创新vision愿景pattern模式perspective观念comprise 包括，包含，由……组成macro宏观的，巨大的growth成长期decline衰退期，减少substitute代替，替换competition比赛，竞争rivalry竞争，对抗，竞赛barrier障碍，栅栏introduction 起步期，介绍，引言exert发挥，运用scale规模，测量，衡量subsidy补贴，津贴know-how专有技术patent专利权，专利的differentiation差异化，区别brand品牌loyalty忠诚度switch转换dominant支配的，统治的unique唯一的，独特的intensity强度，紧张existing现有的，目前的strategic战略的，重要的rare 罕见的，特殊的，优秀的primary 主要的，首要的，原始的，基本的secondary中等的，辅助的inbound 回境的，到达的，进货outbound开往外地的，发货logistic后勤，物流，逻辑infrastucture基础设施benchmarking 基准分析，标杆管理integrative整体的，综合的horizontal水平的，平层的vertical垂直的，竖立的stability稳定、坚定defense防卫retrenchment节省，删除turnaround转变，加油divestiture脱去，剥夺liquidation清算,清偿，结算penetration渗透，穿透diversification多样化，变化takeover收购，接管acquisition收购，购买merger吸收合并consolidation新设合并conglomerate合成物、组合物consequent顺向的，必然的alliance联盟venture冒险franchise特许经营preliminary初步的，初级的wholesaler批发商retail零售synergy协同，协同作用feasibility可行性scenario情景centralization集权型decentralization分权型hierarchy层级，等级制度subordinate 下级，从属的，次要的entrepreneurial创业的division部门，分开，除法geographical区域的，地理的segmentation分割，分节matirx矩阵，模型，子宫multinational跨国的，多国的static静态的dynamic动态的complex复杂的machine机器mechanical机械的promotion 促销,促进，提升，升级，发起设立place地点organic 组织的，有机的，根本的discrimination歧视，辨别，区别recruit招聘preventive防止，预防的appraisal评价，鉴定occasional偶然的，临时的critical危险的，批评的predictive预言性的forgo放弃harvest收获divest剥夺substantial 大量的，重大的，本质defect缺点，欠缺，毛病mitigation缓释translate翻译，解释，转化parity平价，平等，同等swap掉期，互换bilateral双边的，双向的multilateral多边的elapse逾期，时间流逝bankrupt破产spin-out分析，衍生公司privatization私有化divestment剥夺，夺取，脱去exception例外，反对，除外derive源于，来自，得到executive 总经理，行政部门，执行的，管理的outsource外包facilities工具，天资progress前进，进步，发展raw生的，未加工的conversion变换，转变merchandize商品affiliate 使紧密联系，加入，与……有关individual 个别的，分别的,个人的，独特的，个人，个体respective个别的，分别的matual相互的，共同的cumulative累积的contribution贡献，捐赠distribution分配，分布contingency或有事项probable很可能possible可能remote极小可能boot补价ancillary 辅助的，补充的，助手retrospective可追溯的prospective未来的，预期的morality道德infringe侵犯，侵害formality手续，礼节representative 代表，议员，典型的prescribe规定,指定succeed继承，接替senior较训的，上级branch分公司civil 民间的，文明的，市民的several 专有的，独占的，各自的supervisor监督者,监事convention2 convene召集，集合assembly集会，集合affirmative 肯定的，积极的，乐观的vocational职业的evade逃避，避开，规避abuse滥用，侮辱status地位，情形，状态juridical司法的，裁判的resolution决议,决心，解决convoke召集，集合revoke撤回，取消，废除initiate开始，发起，传授quorum法定人数void无效的collective 集体的，共同的，集团affix署名signature签名，署名intellectual智力的，知识分子breach违反，破坏，缺口verification证明，证实institution机构，制度，惯例entrust委托，交托，信托preemptive有先买权的adopt采取，收养adapt 适应于，改写，改变waive放弃consecutive连续的dissolution解散raise 募集，上升，提出，提高inherit继承initiator发起人prospectus招股说明书pecuniary金钱的counterfoil存根，票据preserve保存attorney代理人，律师secretary秘书endorsement背书stipulate约定，规定offence犯罪，过错，违反penalty惩罚，刑罚corruption贪污，腐败bribery贿赂encroachment侵占，侵入fidelity忠诚，尽责corporate 公司的，法人的，团体的acceptance接收，承诺，承兑survive幸存，活下来deregister撤销登记plead请求，恳求draw提取admonish警告，告诫confiscate没收，充公sanction处罚，制裁，批准liable 有责任的,有义务的clamp强加，压制，夹子constitute构成，组成，设立relinquish放弃，放手，废除integrity诚实，正直creditworthy信用，有信誉的utilize利用，使用organ机构，元件inducement诱导，劝诱，动机recommendation推荐，建议persist坚持，继续存在surpass超越，胜过，优于tenure 任期，占有，土地使用权，授予……终身职位proxy 代理人，代理权，委托书exclusive 单独的，专用的，高级的residing居住，定居，属于underwriting包销，保险业canvass 游说，劝诱，讨论，彻底检查principal 主要的，资本的，本金的，首长，负责人,委托人，当事人participant参与者，参加的suspend暂停terminate终止deficit损失divulge泄露，暴露functionary 公务员，官员，职务上的discard抛弃，丢弃mortgage抵押damage损害，毁坏collaborate合作，协作pursuant依照的，追踪的affect影响，情感，感动fabricate伪造disseminate宣传，散布，传播inveigle诱骗，诱使tender提出，投标overstep逾越，超出dissolve解散，分散，溶解conclude达成，结论，结束council理事会disqualify取消……的资格irregularity不规则，非正式disciplinary纪律的，惩罚的conduct 组织，引导，安排，指挥，执行brokerage 经纪业，手续费，佣金interfere干涉，妨碍insolvent破产的，破产者bidding出价，投标practitioner从业者trusteeship托管disturb妨碍，打扰，烦扰injure损害，毁坏，伤害rectification重整take-over接管，接收cancellation撤销custody 监管，拘留，抚养权，监护权malfunction故障，失灵recourse追索权mediate调解obstruct阻碍，妨碍suspect怀疑，嫌疑犯instigate指使，唆使，教唆undertake从事，承担，同意bankruptcy破产community 团体，共同体，社区declaration宣告，公告，声明compromise和解conciliation和解，调解，调停hearing审讯，审理respondent被告，被申请人ground根据，理由，原因demurral导言，反对legitimate合法的，合理的appeal上诉rescind解除，废除，撤回rescission取消，废除perform 履行，执行，完成，表演，扮演notify通知，布告preservation 保护，保存，保留，维护，保持arbitration仲裁supreme最高的intermediary中间的，中介agency机构，代理assume 假定，取得，担任，承担deprive剥夺，夺去qualification资格，条件，授权certificate文凭，证明书quit 离开，辞职，放弃，停止resignation辞职，顺从，听从justifiable正当的embezzle盗用。
英语单词-注会综合
财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管
内含增长率 内部转移价格 内在市销率 内在价值 存货周转次数 存货周转天数 投资中心 内含报酬率法 非相关成本 发行价格
财务成本管理
应收账款周转次数 应收账款周转天数 取得成本 实际增长率 实际利率 配股后每股价格 配股权价值 配股价格 预付年金（即付年金、期初年 金） 会计报酬率法 平均交货时间 贝塔（β ）系数 债券评级 债券估价 每股净资产 盈亏临界点 保险储备（安全存量） 资本支出 持有成本 现金预算 现金股利 现金流量利息保障倍数 经营活动现金流量 混合租赁 佣金 普通股 补偿性余额 复利 全面预算 企业价值评估 成本性态 成本中心 成本的归集和分配 资本成本 税后债务成本 成本差异 平息债券 债券票面利率 流动资产周转次数 流动资产周转天数 流动比率 本期收入乘数 债务市场
租赁期
租赁资产 承租率 长期债券
制造费用预算
边际贡献率 市场组合 市场价格 市价稀释 市场风险溢价 债券到期日 市场增加值 最大最小法 企业价值最大化 股东财富最大化 混合成本 互斥项目 流通债券 净财务杠杆 净租赁 营业现金净流量 销售净利率 净现值法 净现值 经营租赁 经营杠杆 机会成本 期权价值 订货提前期 订货成本 普通年金（后付年金） 债券面值
财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管
标准成本 股票股利 股价最大化 股票回购 股票分割 储存成本 沉没成本 可持续增长率 系统风险（市场风险、不可分散 风险） 目标资本结构 时间溢价 货币的时间价值 固定成本总额 标的资产 包销 单位销售价格 单位变动成本 股价上行乘数 变动成本率 加权平均资本成本 营运资本投资 在产品 到期收益率法
2012注会考试常见英语词汇汇总(二)
2012注会考试常见英语词汇汇总（二）递延税款贷项 Deferred taxation credit股本 Share capital已归还投资 Investment returned利润分配-其他转入 Profit appropriation - other transfer in利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 利润分配-提取储备基金 Profit appropriation - reserve fund利润分配-提取企业发展基金 Profit appropriation - enterprise development fund利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund利润分配-利润归还投资 Profit appropriation - return investment by profit 利润分配-应付优先股股利 Profit appropriation - preference shares dividends 利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares期初未分配利润 Retained earnings, beginning of the year资本公积-股本溢价 Capital surplus - share premium资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve资本公积-接受现金捐赠 Capital surplus - cash donation资本公积-股权投资准备 Capital surplus - investment reserve资本公积-拨款转入 Capital surplus - subsidiary资本公积-外币资本折算差额 Capital surplus - foreign currency translation 资本公积-其他 Capital surplus - others盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve盈余公积-法定公益金 Surplus reserve - statutory welfare reserve盈余公积-储备基金 Surplus reserve - reserve fund盈余公积-企业发展基金 Surplus reserve - enterprise development fund盈余公积-利润归还投资 Surplus reserve - reture investment by investment 主营业务收入 Sales主营业务成本 Cost of sales主营业务税金及附加 Sales tax营业费用 Operating expenses管理费用 General and ad-ministrative expenses财务费用 Financial expenses投资收益 Investment income其他业务收入 Other operating income营业外收入 Non-operating income补贴收入 Subsidy income其他业务支出 Other operating expenses营业外支出 Non-operating expenses所得税 Income tax一、资产类 assets现金 cash on hand银行存款 cash in bank其他货币资金 other cash and cash equivalent短期投资 short-term investment短期投资跌价准备 short-term investments falling price reserve应收票据 notes receivable应收股利 dividend receivable应收利息 interest receivable应收帐款 accounts receivable坏帐准备 bad debt reserve预付帐款 advance money应收补贴款 cover deficit receivable from state subsidize其他应收款 other notes receivable在途物资 materials in transit原材料 raw materials包装物 wrappage低值易耗品 low-value consumption goods库存商品 finished goods委托加工物资 work in process-outsourced委托代销商品 trust to and sell the goods on a commission basis受托代销商品 commissioned and sell the goods on a commission basis 存货跌价准备 inventory falling price reserve分期收款发出商品 collect money and send out the goods by stages 待摊费用 deferred and prepaid expenses长期股权投资 long-term investment on stocks长期债权投资 long-term investment on bonds长期投资减值准备 long-term investment depreciation reserve固定资产 fixed assets累计折旧 accumulated depreciation工程物资 project goods and material在建工程 project under construction固定资产清理 fixed assets disposal无形资产 intangible assets开办费 organization/preliminary expenses长期待摊费用 long-term deferred and prepaid expenses待处理财产损溢 wait deal assets loss or income负债类 debts短期借款 short-term loan应付票据 notes payable应付帐款 accounts payable预收帐款 advance payment代销商品款 consignor payable应付工资 accrued payroll应付福利费 accrued welfarism应付股利 dividends payable应交税金 tax payable其他应交款 accrued other payments其他应付款 other payable预提费用 drawing expenses in advance 长期借款 long-term loan应付债券 debenture payable长期应付款 long-term payable递延税款 deferred tax住房周转金 revolving fund of house 三、所有者权益 owners equity股本 paid-up stock资本公积 capital reserve盈余公积 surplus reserve本年利润 current year profit利润分配 profit distribution四、成本类 cost生产成本 cost of manufacture制造费用 manufacturing overhead五、损益类 profit and loss (p/l)主营业务收入 prime operating revenue 其他业务收入 other operating revenue折扣与折让 discount and allowance投资收益 investment income补贴收入 subsidize revenue营业外收入 non-operating income主营业务成本 operating cost主营业务税金及附加 tax and associate charge 其他业务支出 other operating expenses存货跌价损失 inventory falling price loss营业费用 operating expenses管理费用 general and ad-ministrative expenses 财务费用 financial expenses营业外支出 non-operating expenditure所得税 income tax以前年度损益调整 adjusted p/l for prior year。
2012CPA综合阶段英语—财管
Financial Management and Cost Management01. Financing Sources词汇：Finance lease：融资租赁Lessee：承租人Lessor：出租人Minimum lease payment：最低租赁付款额Operating lease：经营租赁Warrant：认股权证Convertible bond：可转换债券Redeemable：可赎回的Other long-term finance 其他长期筹资Finance Lease1.The lease transfers ownership of the asset to the lessee by the end of the lease term.2.The lessee has the option to buy the asset at a price expected to be lower than fair value at the time the option is exercised.3.The lease term is for the major part of the economic life of the asset.4.At the beginning of the lease, the present value of the minimum lease payments （MLPˊs）is approximately equal to the fair value of the asset.5.The leased assets are of a specialized nature so that only the lessee can use them without major modification.融资租赁：·在租赁期届满时，租赁资产的所有权转移给承租人·承租人有购买租赁资产的选择权，所订立的购买价格预计将远低于行使选择权时租赁资产的公允价值·租赁期占租赁资产可使用年限的大部分·租赁开始日最低租赁付款额的现值几乎相当于租赁开始日租赁资产的公允价值·租赁资产性质特殊，如果不做重新改制，只有承租人才能使用Warrants 认股权证Warrants is a type of certificate issued by entity to shareholders, which allows holders to purchase prescribed amount of shares at prescribed price in the given period.认股权证是公司向股东发放的一种凭证，授权其持有者在一个特定期间以特定价格购买特定数量的公司股票。
2012注册会计师综合英语词汇总结
2012注册会计师综合英语词汇总结Delayed annuities 递延年金Advanced annuities 预付年金Perpetuity 永续年金Mean 均值Variance 方差Standard deviation 标准差Normal Distribution 正态分布Portfolio of securities 证券组合Face value/par value面值Yield to maturity 到期收益率Interest rate利率Nominal/stated interest rate票面利率Maturity到期日Expiry date到期日Required rate of return要求的报酬率CAPM: capital asset pricing model资本资产定价模型Covariance and correlation 协方差和相关性Diversifiable and non-diversifiable risks 可分散和不可分散风险Risk free rate of return无风险报酬率Risk premium风险溢价WACC加权平均资本成本Cost of debt债券资本成本Cost of equity权益资本成本Ordinary share普通股Convertible debt可转换债券Equity beta: βequity权益贝塔系数Redeem赎回At par面值DOL:经营杠杆系数degree of operating leverageDFL::财务杠杆系数degree of financing leverageDTL:总杠杆系数degree of total leverageFinancial distress 财务困境Dividend policy股利政策Cash dividend 现金股利Stock (scrip ) dividend 股票股利Stock split 股票分割Stock repurchase 股票回购Dividends grow at the long-term growth rate in earnings股利按长期增长率增长Payout ratio股利支付率Residual dividend policy with all distribution in the form of dividend所有剩余均以股利形式发放的剩余股利政策Regular-dividend-plus-extras policy正常股利加额股利外支付政策Leasing 租赁Convertibles 可转换债券Warrants 认股权证Preference shares 优先股。
2012注会考试财务管理常用英语词汇
财务管理常用英语词汇1.business企业商业业务2.financial management财务管理3.the goal of financial management财务管理的目标4.profit maximization (maximize profit) 利润最大化5.earnings per share maximization每股盈余最大化6.stockholder (share holder) wealth maximization股东财富最大化7.stakeholder利益相关者8.stock holder/shareholder股东9.creditor/bondholder债权人10.the factors that affect the stockholder value股东价值的影响因素11.cost of capital资本成本12.capital investment资本投资13.working capital 营运资本14.capital structure 资本结构15.bankruptcy risk 破产风险16.tax rate 税率17.dividend policy股利政策18.operating activity 经营活动19.investing activity投资活动20.financing activity 筹资活动21.agency cost 代理成本22.agency problem代理问题23.moral risk道德风险24.adverse selection逆向选择25.corporate social responsibility企业社会责任26.financial markets金融市场27.money markets短期资金市场28.capital markets长期资金市场29.spot markets现货市场30.future markets期货市场31.public offer markets向公众发行的市场32.initial public offering 首次公开发行股票(即IPO）33.private placement markets私募市场34.corporate bond market企业债券市场35.stock market股票市场36.financial future market金融期货市场37.financial ratio analysis 财务比率分析38.four major categories of financial ratios 四类财务比率39.liquidity ratios 短期偿债能力比率40.long-term liquidity ratios 长期偿债能力比率41.profitability ratios盈利能力比率42.operating income经营收益43.earnings per share每股收益44.working capital营运资本45.current ratio流动比率46.quick ratio速动比率47.cash flow ratio现金流量比率48.operating cash flows经营现金流49.cash flow from operations经营活动现金流50.investing cash flows投资现金流51.cash flow from investing 投资活动现金流52.cash flows from financing筹资活动现金流53.debt ratio资产负债率54.debt-to-equity ratio产权比率55.equity multiplier权益乘数56.debt-to-long capital ratio长期资本负债率57.time of interest earned based on earnings (TIE)58.Earnings-based interest coverage ratio利息保障倍数59.cash flow coverage ratio现金流量保障比率60.time of interest earned based on cash flows61.Cash flow-based interest coverage ratio现金流量利息保障倍数62.debt-to-cash flow ratio现金流量债务比63.accounts receivable turnover/days sales outstanding (DSO) 应收账款周转率/应收账款周转天数64.inventory turnover存货周转率65.current assets turnover流动资产周转率66.non-current assets turnover/fixed assets turnover非流动资产周转率（固定资产周转率）67.total assets turnover总资产周转率68.gross profit margin销售毛利率 profit margin销售利润率70.return on assets (ROA) 资产利润率71.return on equity (ROE) 权益净利率72.Du Pont system杜邦财务分析体系73.improved financial analysis system改进的财务分析体系 operating assets净经营资产 financial liabilities净金融负债76.after-tax operating profit税后经营利润77.after-tax interest expense税后利息费用 financial leverage净财务杠杆79.earnings per share每股盈余80.sales forecast销售预测81.the percentage of sales method销售百分比法82.external financing requirement(EFR) 外部融资额83.sensitivity analysis of EFR外部融资需求的敏感分析84.internal growth rate内含增长率85.sustainable growth rate可持续增长率86.effective growth rate实际增长率87.overall budget (general budget) 全面预算88.sales budget销售预算89.production budget生产预算90.direct material budget直接材料预算91.direct labor budget直接人工预算92.overhead budget制造费用预算93.product cost budget产品成本预算94.sales expense and administrative销售费用95.general expense budget 管理费用预算96.cash budget现金预算97.capital expenditure budget资本支出预算98.income statement budget利润表预算99.balance sheet budget资产负债表预算100.flexible budget弹性预算101.the valuation of discounted cash flow method 折现现金流量估价法102.the time value of money 货币的时间价值103.future value and present value 复利终值与现值104.ordinary annuity普通年金105.annuity due预付年金106.deferred annuity递延年金107.perpetuity永续年金108.bond valuation债券估价109.par value (face value, principal) 债券面值110.coupon rate票面利率111.maturity date到期日112.nominal annual rate名义利率113.periodic rate周期利率114.effective annual rate实际利率115.real discount bond纯贴现债券116.zero bond平息债券117.perpetual bond永久债券118.outstanding bond流通债券119.yield to maturity 债券到期收益率120.stock valuation 股票估价121.ordinary stock普通股122.preferred stock优先股mon stockholder 普通股股东124.preferred stockholder优先股股东125.open price开盘价126.close price收盘价127.high price最高价128.low price最低价129.zero growth model valuation零增长股票估价130.constant growth model valuation 固定增长股票估价131.non-constant growth model valuation 非固定增长股票估价132.risk and rate of return 风险和报酬133.stand-alone risk and rates of return 单项资产的风险和报酬134.Relaxed/restricted/moderate current asset investment policy宽松的/紧缩的/适中的营运资本政策135.Maturity matching(self-liquidating) /aggressive/conservative current asset financing policy配合型/激进型/稳健型筹资政策136.Credit terms for borrowing借款的信用条件137.line of credit信贷限额138.revolving credit agreement周转信贷协议pensating balances补偿性余额140.loan mortgage借款抵押141.Forms of interest payment借款利息的支付方法142.Distributions to shareholders/dividend distribution利润分配143.Declaration date股利宣告日144.Holder-of-record date股权登记日145.payment date股利支付日146.Ex-dividend date除息日147.Cash dividend现金股利148.asset (property)dividend财产股利149.liability dividend负债股利150.stock dividend股票股利151.Dividend irrelevance theory股利无关论152.dividend relevance theory股利相关论153.private corporation私募公司未上市公司154.Book-value weight账面价值权数155.market value weight市场价值权数156.target value weight目标价值权数157.Business risk经营风险158.financial risk财务风险159.degree of operational leverage经营杠杆系数160.degree of financial leverage财务杠杆系数161.total degree of leverage总杠杆系数162.debt holder债权人 profit theory净收益理论164.operating profit theory营业收益理论165.trade-off theory权衡理论166.EPS analysis of financing融资的每股收益分析167.optimal capital structure最佳资本结构168.Firm valuation企业价值评估169.integrated value企业的整体价值170.economic value企业的经济价值171.Current market value现时市场价值172.fair market value公平市场价值173.Entity value实体价值174.equity value股权价值175.Going-concern value持续经营价值176.liquidation value清算价值177.Minor equity value少数股权价值178.controlling equity value控股权价值179.premium of controlling rights控股权溢价180.dividend discount model股利折现模型181.option-pricing model期权定价模型182.discounted cash flow valuation折现现金流量模型183.book value 账面价值184.market value市场价值185.liquidation value 清算价值186.stand-alone risk and rates of return单项资产的风险和报酬187.Probability概率188.expected value189.variance方差190.standard deviation标准差191.coefficient of variation(CV)变化系数192.portfolio risk and return投资组合的风险和报酬193.expected rate of return预期报酬率194.Correlation相关性195.perfectly positive correlation完全正相关196.perfectly negative correlation完全负相关197.no correlation不相关198.Coefficient of correlation相关系数199.co-variance协方差200.efficient set有效集201.capital market line资本市场线202.equilibrium均衡点203.systematic risk (market risk, non-diversifiable risk) 系统风险204.non systematic risk (company-specific risk, diversifiable risk)非系统风险205.capital asset pricing model (CAPM) 资本资产定价模型206.security market line证券市场线207.opportunity cost of capital资本的机会成本208.required rate of return on investment投资的必要报酬率 present value (NPV) 净现值210.profitability index (PI) 现值指数211.internal rate of return (IRR) 内含报酬率212.payback period (PP) 回收期213.accounting rate of return (ARR)会计收益率214.cash flows现金流量215.cash outflows现金流出量216.cash inflows现金流入量217.operating cash flows营业现金流量218.cash costs付现成本219.salvage value残值220.relevant cost相关成本221.irrelevant cost非相关成本222.Differential cost差额成本223.future cost未来成本224.replacement cost重置成本225.opportunity cost机会成本226.Sunk cost沉没成本227.historical cost过去成本228.book cost账面成本229.Replacement decision of fixed asset固定资产更新决策230.average annual cost of fixed asset固定资产的平均年成本231.Adjusted cash flow method调整现金流量法232.adjusted discount rate method风险调整折现率法233.Weighted average cost of capital加权平均资本成本234.project risk项目风险235.project systematic risk项目系统风险parable firms可比企业237.Transaction demand交易性需要238.precautionary demand预防性需要239.speculative demand投机性需要240.the management of cash receipts and expenditures现金收支管理e cash floats使用现金浮游量242.accelerate cash receipts加速收款243.defer the disbursement of payables推迟应付款的支付244.optimal cash balance最佳现金持有量245.cost analysis model成本分析模式246.opportunity cost机会成本247.management cost管理成本248.stock-out cost短缺成本249.inventory model存货模式250.transaction cost交易成本251.random model随机模式252.the management of accounts receivable应收账款管理253.Credit policy信用政策254.credit term信用期间255.credit standard信用标准256.cash discount policy现金折扣政策257.the ages of accounts receivable应收账款账龄258.collection policy收账政策259.inventory management存货管理260.acquisition cost取得成本261.ordering cost订货成本262.purchase cost购置成本263.storage cost储存成本264.fixed cost固定成本265.variable cost变动成本266.basic economic order quantity model (EOQ model) 经济订货量基本模型267.extended economic order quantity model经济订货量扩展模型268.Ordering lead time订货提前期269.safety stocks保险储备270.reorder points 再订货点271.bond ratings债券评级272.convertibles可转换证券273.convertible bonds可转换债券274.Conversion price转换价格275.conversion ratio转换比率276.conversion period 转换期277.Call provisions赎回条款278.non-callable period不可赎回期279.callable period赎回期280.call price赎回价格281.Call conditions赎回条件282.put provisions回售条款283.force conversion provision强制性转换条款284.Leases租赁285.lease contract租赁合约286.lesser出租人287.lessee承租人288.Operating leases经营租赁289.financial leases (capital leases) 融资租赁290.direct leases直接租赁291.leveraged leases杠杆租赁292.sale and lease-back售后租回293.the break-even lease income for lesser出租人的损益平衡租金294.Cancellable leases可撤销租赁295.non-cancellable leases不可撤销租赁296.off-balance sheet financing表外融资297.Working capital policies营运资本政策298.current asset investment policies营运资本持有政策299.current asset financing policies营运资本筹集政策300.Distributions to shareholders/dividend distribution利润分配301.Cash dividend现金股利302.asset (property) dividend财产股利303.liability dividend负债股利304.stock dividend股票股利305.Residual dividend policy剩余股利政策306.constant or continuing growth dividend policy固定或持续增长的股利政策307.constant payout ratio dividend policy固定股利支付率政策308.Target capital structure目标资本结构309.stock splits股票分割310.Cost of capital资本成本311.specific cost of capital (respective component cost of capital) 个别资本成本312.weighted average cost of capital加权平均资本成本313.Options期权314.option contract期权合约315.underlying asset标的资产316.maturity date到期日317.the exercise of options期权的执行318.Call option看涨期权319.Put option看跌期权320.American option美式期权321.European option欧式期权322.long position多头323.short position空头324.In the money实值期权325.Out of the money虚值期权326. At the money 平价期权327.Principles of valuing options期权估价原理328.Real options（实物期权）329.Purchased material外购材料330.purchased fuel外购燃料331.purchased power外购动力332.wages and welfare工资及福利费333.depreciation expense折旧费334.taxes税金335.other expenditures其他支出336.Manufacturing cost生产经营成本337.selling expenses销售费用338.general administrative expenses管理费用339.Inventorial costs计入存货的成本340.capitalized costs资本化成本341.expensed costs费用化成本342.Product cost产品成本343.period cost期间成本344.cost object成本对象345.direct cost直接成本346.indirect cost间接成本347.Effective cost实际成本348.standard cost标准成本349.total cost全部成本350.variable cost变动成本351.product-based costing system产品基础成本计算制度352.activity-based costing system作业基础成本计算制度353.Absorption rate分配率354.finished goods完工产品355.work-in-process在产品356.equivalent units约当产量357.joint products联产品358.by-products副产品359.Product costing品种法360.batch costing分批法361.process costing分步法362.Cost behavior成本性态363.fixed cost固定成本364.variable cost变动成本365.hybrid cost混合成本366.Cost-volume-profit analysis本-量-利分析367.marginal contribution边际贡献368.contribution margin边际贡献率369.Break-even analysis盈亏临界分析370.Margin of safety安全边际371.the rate of margin of safety安全边际率372.sensitivity analysis敏感分析373.coefficient of sensitivity敏感系数374.Ideal standard cost理想标准成本375.normal standard cost正常标准成本376.standard direct material cost直接材料标准成本377.standard direct labor cost直接人工标准成本378.standard fixed overhead固定制造费用标准成本379.variance analysis差异分析380.Performance evaluation业绩评价381.cost centre成本中心382.responsibility cost责任成本383.controllable cost可控成本384.non-controllable cost不可控成本385.profit centre利润中心386.Investment centre投资中心387.residual income剩余收益。
2012注会综合英语词汇总结
2012注会综合英语词汇总结本词汇总结集合2012东奥张淑丽综合讲义和北注协职业能力综合测试英语附录摘选，适合英语基础差的人，多背几个单词，到时候即使不会做也多打几个单词进去，说不定就是60分了！加油Introductionprehensive stage 综合阶段2.auditing 审计3.accounting 会计4.corporate strategy and risk management 公司战略与风险管理5.financial management and cost management 财务成本管理6.economic laws 经济法7.taxtion laws 税法中国注册会计师协会新的职业道德规范12.the partner rotation 合伙人轮换13.Listed companies 上市公司14. public interest entity 公众利益实体Unit one EthicsIntegrity 诚信Independence 独立objectivity客观和公正professional competence and due care专业胜任能力和应有的关注confidentiality保密professional behavior 良好职业行为Self-interest threat 自身利益的不利影响Self-review threat自我评价的不利影响Advocacy threat 过度推介的不利影响Familiarity threat密切关系的不利影响Intimidation threat 外在压力的不利影响Client acceptance 接受客户关系Engagement acceptance 承接业务Changes in a professional appointment客户变更委托Conflicts of interest 利益冲突Second opinions 第二次意见Fees 收费Marketing professional services 专业服务营销Gifts and hospitality 礼品和招待Custody of client assets 保管客户资产Requirements for objectivity 对客观和公正原则的要求Audit and review engagements审计和审阅业务Assurance engagements 鉴证业务Networks and network firms 网络和网络事务所Public interest entities公共利益实体Related entities关联实体Corporate governance（公司）治理层Documentation工作记录Engagement period业务期间Mergers and acquisitions合并和收购Financial interests经济利益Loans and guarantees贷款和担保Employment雇佣Long association with an audit client 与审计客户长期存在业务关系Preparing accounting records and financial statements编制会计记录和财务报表Recruiting services招聘服务Overdue fees逾期收费Contingent fees或有收费Unit two AccountingNotes receivable 应收票据Provision for decline in the value of inventories 存货跌价准备Investment property 投资性房地产Accounts payable 应付账款Long-term loans payable 长期借款Paid-in capital 实收资本Capital surplus 资本溢价=capital premiumsSurplus reserves 资本公积Undistributed profits 未分配利润Owner’s equity 所有者权益Comprehensive income 综合收益Research and development expense 研发费用Income tax expense 所得税费用Finished goods 产成品Work in progress 在产品Constructions in progress 在建工程Funds 基金Intangible asses 无形资产Trademarks 商标Patens 专利权Liabilities 负债Current liabilities 流动负债Accounts payable应付账款Dividend payable 应付股利Sales revenue 销售收入Sales allowances 销售折让Purchase expense 进货费用Employ welfare 员工福利Investment income 投资收益Donation income 捐赠收入Foreign exchange loss 汇兑损失Business combination企业合并Goodwill商誉Financial instrument 金融工具Provision 预计负债Registered capital注册资本Impairment loss 资产减值损失Share-based payment股份支付Earnings Per Share (EPS)每股收益Share option 期权Initial measurement 初始计量Subsequent measurement 后续计量consideration 对价capital reserve 资本公积retained earning 留存收益merger and acquisition 并购（兼并和收购）Business combination under the same control 同一控制下的企业合并Combining party 合并方Combined party 被合并方Combining date 合并日Business combination under the different control 非同一控制下的企业合并Acquirer 购买方Acquiree 被购买方Acquisition date 购买日cost method 成本法equity method 权益法acquisition method 购买法control 控制joint control 共同控制significant influence 重大影响subsidiary 子公司associate 联营企业joint venture 合资（合营）企业step acquisition 多次收购达到控制non-controlling interest 少数股东权益goodwill 商誉negative goodwill 负商誉adjusting entries 调整分录eliminate inter-company items 抵消公司间往来项目Equity settled share based payment 以权益结算的股份支付Cash settled share based payment以现金结算的股份支付Option 股票期权Grant date 授予日Vesting period 等待行权期Exercise date 行权日Stock appreciation right 股票增值权service condition 服务期限条件performance condition 业绩条件Equity instrument 权益工具Debt instrument 债务工具Redeemable preference shares 可赎回优先股Compound instrument 复合工具convertible loan stock可转换债券Held-to-maturity investments持有至到期投资Loans and receivables贷款和应收账款Available-for-sale financial assets可供出售金融资产Financial asset at fair value through profit or loss 以公允价值计量变动计入当期损益的金融资产Financial assets held for trading 交易性金融资产Derivative 衍生金融工具Hedge 套期保值Effective interest rate 实际利率Amortized cost 摊余成本Unit three AuditingAcceptable difference可接受差异High levels of assurance高水平保证Expert专家Subsequent events日后事项Material misstatement 重大错报Walkthrough test穿行测试Flow chart流程图Assertion 认定Existent存在Occurrence 发生Completeness 完整性Valuable and allocation 计价和分摊Cutoff截止Accuracy准确性Inquiry询问Observation 观察Inspection检查Recalculation重新计算Gross margin毛利External audit外部审计Reasonable assurance合理保证Risk-oriented audit approach 风险导向审计方法Audit risk = material misstatement risk × detection risk=inherent risk × control risk × detection risk审计风险=重大错报风险×检查风险=固有风险×控制风险×检查风险Assessing the risk of material misstatement 评估重大错报的风险Fraud舞弊；欺诈Error 错误Professional skepticism职业怀疑Reasonable assurance合理保证T est of control控制测试Substantive procedure 实质性程序Audit evidence审计证据Assertion认定Assessment 评估Internal Control System内部控制制度Omission漏报Misstatement 错报Materiality 重要性Materiality level 重要性水平T olerable misstatement level可容忍错报的水平Walkthrough tests 穿行测试T ests of detail 细节测试Analytical procedures 分析程序Transaction cycle交易循环Sales and trade receivables 销售和收款Purchase and trade payables 采购和付款Inventory and store存货和仓储Financing and investment筹资和投资Analytical review分析性复核Provision for doubtful debts坏账准备Letter of Confirmation函证Positive/negative confirmation积极/消极函证Authorization 授权Physical control 实物控制Segregation of duties 职责分离Letter of Engagement审计业务约定书Assurance engagement and external audit鉴证业务和外部审计Audit approach审计方法Staffing人员安排Deadline截止日期Group Audit集团审计Going concern永（持）续经营T olerable Error可容忍错误True and fair presentation真实公允反映Types of opinion: unqualified opinion, qualified opinion, adverse opinion, disclaimer of opinion审计意见类型：无保留意见，保留意见，否定意见，无法表示意见Audit documentation: working paper审计记录：工作底稿Rely on the work of experts依靠专家工作Internal audit内部审计Audit evidence审计证据Population（样本选取的）总体Counting盘点Subsequent events随后事项（期后事项）Quality control质量控制Management representation管理层声明（书面声明）Emphasis of matter’ paragraph强调事项段Corporate governance公司治理Unit Four Financial and Cost managementPerpetuity 永续年金Advanced annuities 预付年金Delayed annuities 递延年金Mean 均值Variance 方差Standard deviation 标准差Normal Distribution 正态分布Portfolio of securities 证券组合Face value/par value面值Yield to maturity 到期收益率Interest rate利率Nominal/stated interest rate票面利率Maturity到期日Expiry date到期日Required rate of return要求的报酬率CAPM: capital asset pricing model资本资产定价模型Covariance and correlation 协方差和相关性Diversifiable and non-diversifiable risks 可分散和不可分散风险Risk free rate of return无风险报酬率Risk premium风险溢价WACC加权平均资本成本Cost of debt债券资本成本Cost of equity权益资本成本Ordinary share普通股Convertible debt可转换债券Equity beta: βequity权益贝塔系数Redeem赎回At par面值DOL:经营杠杆系数degree of operating leverageDFL::财务杠杆系数degree of financing leverageDTL:总杠杆系数degree of total leverageFinancial distress 财务困境Dividend policy股利政策Cash dividend 现金股利Stock （scrip ）dividend 股票股利Stock split 股票分割Stock repurchase 股票回购Dividends grow at the long-term growth rate in earnings股利按长期增长率增长Payout ratio股利支付率Residual dividend policy with all distribution in the form of dividend所有剩余均以股利形式发放的剩余股利政策Regular-dividend-plus-extras policy正常股利加额股利外支付政策Leasing 租赁Convertibles 可转换债券Warrants 认股权证Preference shares 优先股Re-order再订购，重新订购Lead-time订货至交货的时间Stock out库存中断；脱销EOQ （economic order quantity）经济订货量Order cost订货成本Hold cost持有成本Large order discount大宗订货折扣Marginal costing变动成本法（边际成本法）Cost-volume-profit （CVP）本量利分析Marginal contribution边际贡献Margin of safety安全边际Variable cost变动成本Fixed cost固定成本Discretionary Fixed Cost 酌量性固定成本Committed Fixed Cost 约束性固定成本Initial public offering（IPO）首次公开发行股票Stock market 股票市场Debt ratio 资产负债率Return on assets (ROA) 资产净利率Return on equity (ROE) 权益净利率Internal growth rate内涵增长率Sustainable growth rate 可持续增长率Overall budget 全面预算Capital asset pricing model (CAMP) 资本资产定价模型Net present value (NPV) 净现值Internal rate of return (IRR) 内含报酬率Cash dividend现金股利Stock dividend股票股利Liability dividend 债务股利Performance evaluation 业绩评价Cost centre 成本中心Profit centre 利润中心Investment centre投资中心Unit Five Corporate strategy and risk management Macro-environment: 宏观经济环境Product life cycle: 产品生命周期Porter’s five forces: 波特的五力模型Threat of New Entrants行业新进入者的威胁Threat of Substitute Products替代品的威胁Bargaining Power of customers购买商的议价能力Bargaining Power of Suppliers供应商的议价能力Competition/rivalry同业竞争Strategic group: 战略组群Segmentation: 细分Porter’s diamond: 波特的钻石模型Convergence:集中，趋同Resource audit 资源审计SWOT: SWOT模型Opportunity: 机会Threat: 威胁Strength: 优势Weakness: 劣势Resources资源Capability能力Core competence 核心竞争力Functional structure 职能结构Divisional structure （product division，geographical division）事业部结构（产品事业部、地区事业部）SBU （strategic business unit）战略业务单元零基预算（Zero-based budgeting）Political risk 政治风险Country risk 国家风险Project risk 项目风险Legal/compliance risk 法律/合规风险Operational risk 操作风险Commodity risk 产品风险Foreign exchange risk汇率风险Floating rate 浮动利率Fixed rate 固定利率Liquidity risk 流动性风险Credit risk 信用风险Strategic risk 战略风险Reputation risk 声誉风险Risk appetite 风险偏好Risk acceptance 风险接受Risk avoidance 风险规避Risk mitigation 风险缓释Risk transfer 风险转移Risk attitude 风险态度Financial instrument 金融工具Derivatives 衍生品Hedging 对冲/套期Forward contract 远期合约Swap 掉期/互换Options 期权Call options 看涨期权Put options 看跌期权Futures 期货Exercise price 行权价格Elapse 失效、逾期Spot rate 即期汇率Forward rate 远期汇率Premium/discount 升水/贴水Unit Six Economic law公司法律制度Company Law of the People's Republic of China证券法律制度Securities Law of the People's Republic of China破产法律制度Enterprise Bankruptcy Law of the People's Republic of China合同法律制度Contract Law of the People's Republic of China竞争法律制度Law of the People's Republic of China for Countering Unfair Competition.Partnership 合伙Partner 合伙人Company 公司Security 证券Limited liability Company 有限责任公司Company limited by shares 股份有限公司Listed company 上市公司Chief executive officer (CEO) 首席执行官Common stock 普通股Preferred stock 优先股Unit seven Tax law Value added tax (VAT)增值税法Business tax营业税法Enterprise income tax企业所得税法Individual income tax个人所得税法T ax Planning 税务筹划。
会计英语词汇大全 中英文对照2012年修正完整版
2012年最新会计中英文词汇对照大全A AA 美国会计学会Abacus 《算盘》杂志abacus 算盘Abandonment "废弃,报废;委付"abandonment value 废弃价值abatement ①减免②冲销ability to service debt 偿债能力abnormal cost 异常成本abnormal spoilage 异常损耗above par 超过票面价值above the line 线上项目absolute amount "绝对数,绝对金额"absolute endorsement 绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值absorb "摊配,转并"absorption account "摊配账户,转并账户"absorption costing 摊配成本计算法abstract 摘要表abuse 滥用职权abuse of tax shelter 滥用避税项目ACCA 特许公认会计师公会accelerated cost recovery system 加速成本收回制度accelerated depreciation method "加速折旧法,快速折旧法" acceleration clause "加速偿付条款,提前偿付条款" acceptance ①承兑②已承兑票据③验收acceptance bill 承兑票据acceptance register 承兑票据登记簿acceptance sampling 验收抽样access time 存取时间accommodation 融通accommodation bill 融通票据accommodation endorsement 融通背书account "①账户,会计科目②账簿,报表③账目,账项④记账" accountability "经营责任,会计责任"accountability unit 责任单位Accountancy 《会计》杂志accountancy 会计accountant "会计员,会计师"accountant general "会计主任,总会计"accounting in charge 主管会计师"accountant,s legal liability " 会计师的法律责任"accountant,s report " 会计师报告"accountant,s responsibility " 会计师职责account form "账户式,账式"accounting ①会计②会计学accounting assumption "会计假定,会计假设" accounting basis "会计基准,会计基本方法" accounting changes 会计变更accounting concept 会计概念accounting control 会计控制accounting convention "会计常规,会计惯例" accounting corporation 会计公司accounting cycle 会计循环accounting data 会计数据accounting doctrine 会计信条accounting document 会计凭证accounting elements 会计要素accounting entity "会计主体,会计个体" accounting entry 会计分录accounting equation 会计等式accounting event 会计事项accounting exposure "会计暴露,会计暴露风险" accounting firm 会计事务所Accounting Hall of Fame 会计名人堂accounting harmonization 会计协调化accounting identity 会计恒等式accounting income 会计收益accounting information 会计信息accounting information system 会计信息系统accounting internationalization 会计国际化accounting journals 会计杂志accounting legislation 会计法规accounting manual 会计手册accounting objective 会计目标accounting period 会计期accounting policies 会计政策accounting postulate 会计假设accounting practice 会计实务accounting principle 会计原则Accounting Principle Board 会计原则委员会accounting procedures 会计程序accounting profession "会计职业,会计专业" accounting rate of return 会计收益率accounting records "会计记录,会计簿籍" Accounting Review 《会计评论》accounting rules 会计规则Accounting Series Release 《会计公告文件》accounting service 会计服务accounting software 会计软件accounting standard "会计标准,会计准则"accounting standardization 会计标准化Accounting Standards Board 会计准则委员会(英) Accounting Standards Committee 会计准则委员会(英) accounting system ①会计制度②会计系统accounting technique 会计技术accounting theory 会计理论accounting transaction "会计业务,会计账务"Accounting Trend and Techniques 《会计趋势和会计技术》accounting unit 会计单位accounting valuation 会计计价accounting year 会计年度accounts "会计账簿,会计报表"account sales "承销清单,承销报告单"accounts payable 应付账款accounts receivable 应收账款accounts receivable aging schedule 应收账款账龄分析表accounts receivable assigned 已转让应收账款accounts receivable collection period 应收账款收款期accounts receivable discounted 已贴现应收账款accounts receivable financing "应收账款筹资,应收账款融资" accounts receivable management 应收账款管理accounts receivable turnover "应收账款周转率,应收账款周转次数" accretion 增殖accrual basis accounting "应计制会计,权责发生制会计"accrued asset 应计资产accrued expense 应计费用accrued liability 应计负债accrued revenue 应计收入accumulated depreciation 累计折旧accumulated dividend 累计股利accumulated earnings tax "累积盈余税,累积收益税" accumulation "累积,累计"acid test ratio 酸性试验比率acquired company "被盘购公司,被兼并公司"acquisition "购置,盘购"acquisition accounting 盘购会计acquisition cost 购置成本acquisition decision 购置决策acquisition excess 盘购超支acquisition surplus 盘购盈余across-the-board 全面调整ACT 预交公司税act "法案,法规"action "起诉,诉讼"active account 活动账户active assets 活动资产activity "业务活动,作业" activity account 作业账户activity accounting 作业会计activity ratio 业务活动比率activity variance 业务活动量差异act of bankruptcy 破产法act of company 公司法act of God "天灾,不可抗力" actual capital 实际资本actual value 实际价值actual wage 实际工资added value 增值added value statement 增值表added value tax 增值税addition "增置,扩建"additional depreciation "附加折旧,补提折旧"additional paid-in capital 附加实缴资本additional tax 附加税adequate disclosure 充分披露adjunct account 附加账户adjustable-rate bond 可调整利率债券adjusted gross income "调整后收益总额,调整后所得总额" adjusted trial balance 调整后试算表adjusting entry 调整分录adjustment 调整adjustment account 调整账户adjustment bond 调整债券administrative accounting 行政管理会计administrative budget 行政管理预算administrative expense 行政管理费用ADR 资产折旧年限幅度ad valorem tax 从价税advance "预付款,垫付款"advance corporation tax 预交公司税advances from customers 预收客户款advance to suppliers 预付货款adventure "投机经营,短期经营"adverse opinion "反面意见,否定意见" adverse variance "不利差异,逆差" advisory services 咨询服务affiliated company 联营公司affiliation 联营after closing trial balance 结账后试算表after cost 售后成本after date 出票后兑付after sight 见票后兑付after-tax 税后AGA 政府会计师联合会age "寿命,账龄,资产使用年限"age allowance 年龄减免age analysis 账龄分析agency "代理,代理关系"agency commission 代理佣金agency fund 代管基金agenda "议事日程,备忘录"agent "代理商,代理人"aggregate balance sheet 合并资产负债表aggregate income statement 合并损益表AGI "调整后收益总额,调整后所得总额"aging of accounts receivable 应收账款账龄分析aging schedule 账龄表agio "贴水,折价"agiotage "汇兑业务,兑换业务"AGM 年度股东大会agreement 协议agreement of partnership 合伙协议AICPA 美国注册公共会计师协会AIS 会计信息系统all capital earnings rate 资本总额收益率all-inclusive income concept 总括收益概念allocation "分摊,分配"allocation criteria 分配标准allotment "①分配,拨付②分配数,拨付数"allowance ①备抵②折让③津贴allowance for bad debts 呆账备抵allowance for depreciation 折旧备抵账户allowance method 备抵法all-purpose financial statement "通用财务报表,通用会计报表" alpha risk "阿尔法风险,第一种审计风险"altered check 涂改支票alternative accounting methods 可选择性会计方法alternative proposals "替代方案,备选方案"amalgamation 企业合并American Accounting Association 美国会计学会American depository receipts "美国银行证券存单,美国银行证券托存收据" American Institute of Certified Public Accountants "美国注册会计师协会,美国注册公共会计师协会"American option 美式期权American Stock Exchange 美国股票交易所amortization ①摊销②摊还amortized cost 摊余成本amount "金额,合计"amount differ 金额不符amount due 到期金额amount of 1 dollar 1元的本利和analysis 分析analyst 分析师analytical review 分析性检查annual audit 年度审计annual closing 年度结账annual general meeting 年度股东大会annualize 按年折算annualized net present value 折算年度净现值annual report 年度报告annuity 年金annuity due 期初年金annuity in advance 预付年金annuity in arrears 迟付年金annuity method of depreciation 年金折旧法antedate 填早日期anticipation "预计,预列"anti-dilution clause 防止稀释条款anti-pollution investment 消除污染投资anti-profiteering tax 反暴利税anti-tax avoidance 反避税anti-trust legislation 反拖拉斯立法A/P 应付账款APB 会计原则委员会APB Opinion 《会计原则委员会意见书》Application "申请,申请书"applied overhead 已分配间接费用appraisal 估价appraisal capital 评估资本appraisal surplus 估价盈余appraiser "估价员,估价师"appreciation 增值appropriated retained earnings "已拨定留存收益,已指定用途留存收益" appropriation "拨款,指拨经费"appropriation account ①拨款账户②留存收益分配账户appropriation budget 拨款预算approval "核定,审批"approved account 核定账户approved bond 核定债券A/R 应收账款arbitrage "套利,套汇"arbitrage transaction "套利业务,套汇业务"arbitration "仲裁,公断"arithmetical error 算术误差"arm,s-length price " "正常价格,公正价格""arm,s-length transaction " "一臂之隔交易,正常交易"ARR 会计收益率arrears "①拖欠,欠款②迟付"arrestment 财产扣押Authur Anderson & Co. "约瑟•安德森会计师事务所,安达信会计师事务所" article "文件条文,合同条款"articles of incorporation 公司章程articles of partnership 合伙契约articulate 环接articulated concept 环接观念artificial intelligence 人工智能ASB 审计准则委员会ASE 美国股票交易所Asian Development Bank 亚洲开发银行Asian dollar 亚洲美元asking price "索价,卖方报价"assessed value 估定价值assessment "①估定,查定②特别税捐,特别摊派税捐" asset 资产asset cover "资产担保,资产保证"asset depreciation range 资产折旧年限幅度asset-liability view 资产—负债观念asset quality 资产质量asset retirement "资产退役,资产报废"asset revaluation 资产重估价asset stripping "资产剥离,资产拆卖"asset structure 资产结构asset turnover 资产周转率asset valuation 资产计价assignment of accounts receivable 应收账款转让associated company "联属公司,附属公司" Association of Government Accounting 政府会计师协会assumed liability "承担债务,承付债务"AT 税后at cost 按成本at par "按票面额,平价"at sight "见票兑付,即期兑付"attached account 被查封账户attachment "扣押,查封"attest "证明,验证"attestation "证明书,鉴定书"audit "审核,审计"auditability 可审核性audit committee 审计委员会audit coverage 审计范围audited financial statement "审定财务报表,审定会计报表" audit evidence "审计证据,审计凭证"Audit Guides 《审计指南》auditing ①审计②审计学auditing procedure 审计程序auditing process 审计过程auditing standard "审计标准,审计准则"Auditing Standards Board 审计准则委员会Auditor "审计员,审计师"auditor general "审计主任,总审计" "auditor,s legal liability " 审计师法律责任"auditor,s opinion " 审计师意见书"auditor,s report " "审计师报告,查账报告" audit program 审计工作计划audit report 审计报告audit risk 审计风险audit sampling 审计抽样audit software 审计软件audit test 审计抽查audit trail "审计脉络,审计线索"audit working paper 审计工作底稿authorized capital stock "核定股本,法定股本" automated clearing house 自动票据交换所automated teller machine 自动取款机automatic transfer service 自动转账服务available asset 可用资产available inventory 可用存货average balance 平均余额average collection period 平均收款期average cost平均成本average-cost method 平均成本法average inventory "平均存货,平均库存"average life "平均寿命,平均使用年限"average payment period (of accounts payable) 应付账款平均付款期average rate of return 平均收益率averages 股票价格平均指数avoidable cost 可避免成本back charge 欠费费用back date "倒填日期,填早日期"backed bill 背书票据back-end load 后期负担backer ①票据担保人②财务支持人backlog depreciation 欠提折旧back order 欠交订货back pay 欠付工资back tax 欠交税款back-to-back credit 对开信用证back-to-back loan 对销贷款back wardation 倒价backward integration 逆向合并bad check 空头支票bad debt "呆账,呆账账户"bad debt account 呆账账户bad debt expense 呆账费用bad debt ratio 呆账比率bad debt recovery 呆账收回bailment "寄销,寄托"bailout 抽资bailout period 投资返还期balance ①余额②平衡balance budget 平衡预算balance due 结欠余额balance fund 平衡基金balance of account 账户余额balance of payment 国际收支差额balance of retained earnings 留存收益余额balance sheet 资产负债表balance sheet account 资产负债表账户balance sheet analysis 资产负债表分析balance sheet audit 资产负债表审计balance sheet date 结账日期balance sheet ratio 资产负债表比率balance sheet total 资产负债表总额balloon payment 漂浮式付款bank 银行"bank(er,s) acceptance " "银行承兑,银行承兑汇票"bank balance 银行存款余额bankbook 存折bank charge 银行手续费bank checking account "银行支票账户,银行活期存款账户" bank confirmation 银行证明信函bank credit "银行信用,银行信贷"bank custody 银行保险库bank draft 银行汇票banker ①银行家②银行bank failure 银行倒闭bank loan 银行贷款bank overdraft 银行透支bank reconciliation statement "银行对账单,银行存款调节表" bank reference 银行征信信函bank run 银行挤兑bankruptcy 破产bankruptcy act 破产法bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy prediction 破产判断Bankruptcy Reform Act of 1978 1978年破产改革法bank transfer "银行汇兑业务,银行转账业务" bargain "①合同,谈判②廉价货"bargain money 定金bargain purchase option 承租人优先购置权bargain renewed option 承租人优先续租权bargain sale 廉价销售barometers "经济晴雨表,经济指标"barometers stock 晴雨表股票barter 以货易货barter transaction 易货业务base 基数base period 基期base price 基价base rate 基础利率base stock 基础存量BASIC 基础语言basic earnings per share 每股基础收益basis 基准basis of accounting "会计基准,会计方法"basis of taxation 计税基准basis point 基点basket purchase "整套采购,总价采购"batch costing 分批成本计算法batch processing "分批处理,分批数据处理"B/D 过次页B/E 汇票BE analysis "损益分界分析,保本分析"bear "①承担,负担②卖空者,空头"bearer 持票人bearer bond 不记名债券bearer draft 不记名汇票bear interest "附息,负担利息"bear market "熊市,下跌行情"bear squeeze 榨空头beating the market 战胜股市before-separation cost 分离前成本before-tax income 税前收益Beginners All-purpose Symbolic Instruction Code "基础语言,初学者通用符号指令语言"beginning balance 期初余额beginning inventory 期初存货bellwether security "领头证券,龙头证券"below par 低于票面价值below the line 线下项目beneficial interest 受益人权益beneficial owner 受益权人beneficiary "受益人,受款人,受赔人" benefit "①效益,利益②福利金,津贴" benefit-cost analysis 效益成本分析benefit-cost ratio 效益成本比率benefit fund 福利基金benefit in kind 实物福利benefit system 职工福利制度best-efforts agreement 证券尽力推销协议beta coefficient 贝塔系数beta risk "贝塔风险,第二种类型误差" betterment "改造投资,改造工程投资"B/F 余额承前Bias "偏差,偏向性"bid ①买价②投标bid bond 投标保证金bid price "①买方出价,买价②投标价格"big bath 巨额冲销Big Board 大证券交易所Big Five 五大会计师事务所bill "①汇票,票据②通知单,清单③账单,发货票" billing "开发票,开账单"billing clerk 开票员bill of entry 报关单bill of exchange 汇票bill of lading "提货单,提单"bill of materials 用料单bill of sales "销货清单,卖据"bills payable 应付票据bills receivable 应收票据B/L 提货单black market 黑市black money 黑钱blank bill of lading 不记名提货单blank check 空白支票blank endorsement 不记名背书blanket mortgage 总括抵押blanket order 总括订货单blanket price 总括价格blind entry "失实分录,未加说明的分录"blind purchase 盲目采购blue-chip "蓝筹码股票,热门股票"blue-sky laws "蓝天法,股票发行控制法" board chairman 董事长board minutes 董事会会议记录board of directors 董事会board of trade "同业公会,商会"bond "①债券②保证书,保证金③忠诚保证" bond conversion 债券兑换bond discount 债券折价bonded goods 保税货物bonded warehouse 保税仓库bond financing 债券筹资bondholder 债券持有人bond indenture "债券信托契约,债券契约" bonding company 忠诚担保公司bond issue cost 债券发行成本bond premium 债券溢价bond rating 评定债券等级bonds outstanding "流通在外债券,未偿付债券" bonds payable 应付公司债券bond yield 债券收益率bonus "奖金,红利"bonus issue 发行红利股book ①账簿②账面的③记账book audit 账簿审计book balance 账面余额book inventory "账面存货,账面盘存"bookkeeper "簿记员,记账员"bookkeeping "①簿记,记账②簿记学"book of final entry 终结分录账簿book of orginal entry 原始分录账簿book profit "账面利润,账面盈利"book rate of return 账面收益率books of accounts 账簿book value 账面价值book value per share 每股账面价值boot 补价borrowing "借贷,借款"borrowing power 借款能力bottom line "损益表底线,最终财务成果"B/R 应收票据branch "分支机构,分店"branch accounting "分支机构会计,分店会计"branch current account "分支机构往来账户,分店往来账户"branch ledger 分支机构分类账brand name "牌号名称,商标名称"breach of contract "违约,违反合同"breach of trust 违反信托breakdown "分解,按细目分类"break-even analysis "损益分界分析,损益平衡分析" break-even chart "损益分界图表,损益平衡图表" break-even point "损益分界点,损益平衡点" break-up value 拆卖价值bribes and kickbacks 贿赂和回扣bridging loan 过渡性贷款British Accounting Association 英国会计学会broker 经纪人brokerage 经纪人佣金brought down "入次页,过次页"brought forward 承前页budget 预算budgetary control 预算控制budget decision 预算决策bugeting 预算编制budget management 预算管理budget variance 预算差异buffer stock "保险库存,缓冲存货"bull "①买空②买空者,多头"bullion "金银块,金银条"bull market "牛市,涨市"burden 间接费用burden rate 间接费用率business "①商业,工商业②企业③经营,营业" business accounting 企业会计business barometer 工商业指标business combination 企业合并business cycle "商业周期,商业循环" business environment 企业环境business failure 经营失败business income "企业收益,营业收益" business risk "经营风险,营业风险" business segment 企业分部business transaction "企业交易,营业业务" business trust 企业经营信托buy and hold decision 购入和持存决策"buyer,s credit " 买方信贷buying expense 进货费用buyout "收购股权,收购控制股权"buy over "收买,贿赂"bylaws 公司章程细则by-product 副产品CA 特许会计师cable transfer 电汇calculation 计算calculator 计算器calendar year 日历年度call "①期前偿还,期前兑回②催交股款③买方期权" callable bond 可提前兑回债券callable preferred stock 可提前兑回优先股call loan 活期拆放贷款call option 股票购买期权call premium 提前兑回溢价call price 提前兑回价格call provision 提前兑回条款cancelable lease 可取消租约cancelled check 注销支票C & F 货价加运费C & I 货价加保险费capacity ①生产能力②偿债能力capacity cost "生产能力成本,经营能力成本"capacity to borrow 借款能力capacity to contract "订约能力,订约资格"capital "资本金,资本"capital account 资本账户capital addition 资本增置capital allowance 资本减免capital and liabilities ratio 资本负债比率capital appreciation 资本升值capital asset 资本性资产capital asset pricing model 资本性资产计价模型capital authorized "额定资本,法定资本"capital budget 资本预算capital cost 资本成本capital deficit 资本亏绌capital expenditure 资本支出capital gain "资本利得,资本收益"capital impairment 资本减损capital intensive 资本密集capital investment 资本投资capital investment appraisal 资本投资评价capitalization 资本化capitalization of earnings 收益资本化capitalization of interest 利息资本化capitalized value 资本化价值capital lease 资本租赁capital leverage 资本杠杆作用capital loss 资本损失capital maintenance concept "资本保持概念,资本维护概念" capital market 资本市场capital market line 资本市场贝塔风险线capital outlay 资本支出capital-output ratio 资本产值比率capital paid-in "实缴股本,投入股本"capital rationing 资本分配capital reorganization 资本改组capital reserve 资本公积金capital return "资本收益率,投资回收率"capital stock 股本capital stock outstanding "发行股本,流通在外股本"capital stock premium 股本溢价capital stock subscriptions 认购股本capital structure 股本结构capital structure decision 资本结构决策capital surplus 资本盈余capital turnover 资本周转率capital verification "资本验证,验资"CAPM 资本性资产计价模型carried interest 附带权益carry back "结转前期扣减,移前扣减"carrying cost "置存成本,储存成本"carrying value ①置存价值②抵押品价值carry over "①结转下期扣减,移后扣减②结转库存,滚存量" CASB 成本会计准则委员会cash ①现金②兑现cashability 变现能力cash account 现金账户cash asset 现金资产cash audit 现金审计cash basis accounting "现金收付制会计,收付实现制会计" cash bonus 现金红利cash break-even analysis 现金损益分界分析cash budget 现金预算cash cow 现金母牛cash deficit 现金亏绌cash disbursement journal 现金支出日记账cash discount 现金折扣cash dividend 现金股利cash equivalent 现金等价物cash equivalent value 现金等值cash flow ①现金流转②现金流量cash flow statement "现金流转表,现金流量表"cash-flow to capital-expenditure ratio 现金流量对资本支出比率cash-flow to total-debt ratio 现金流量对负债总额比率cash forecast 现金预测cashier 出纳员"cashier,s check " 银行本票cash in transit 在途现金cash journal 现金日记账cash on delivery 货到付现cash on hand 库存现金cash position "现金状况,现金头寸"cash receipts journal 现金收入日记账cash records 现金记录cash sale 现金销售cash shortages and overages 现金缺溢cash statement 现金报表cash turnover ratio 现金周转率cash with order "现金订货,订货现金"casting "加总,合计"casual audit 临时审计CBA 成本效益分析CCA 现时成本会计CD 存款单ceiling 最高限额ceiling price 最高限价central bank 中央银行centralization "集中经营,集权"certainty 确定性certainty decision 确定性决策certainty equivalent 确定等值certainty equivalent coefficient 确定等值系数certificate of capital verification 验资证明书certificate of deposit 存款单certificate of incorporation "公司登记执照,公司注册证书" certificate of indebtedness 借据certificate of protest 拒付证明书certified accountant 注册会计师certified check 保付支票certified data processor 注册数据处理师certified financial planners 注册财务计划师certified financial statement "已审核财务报表,已审核会计报表" certified information system auditor 注册信息系统审计师certified internal auditor 注册内部审计师certified management accountant 注册管理会计师certified public accountant 注册公共会计师certifying officer 签付员chain discount 连锁折扣chain liquidation 连续清算chairman of the board of director 董事长"chairman,s report " 董事长报告change fund 找零备用金changing prices accounting 物价变动会计charge "①费用②借记,借项③赊账④留置权"charge account "赊账,赊账账户"charge and discharge statement 信托财产(或遗产)收支报表charge card 付款卡charge off 注销charge sale 赊销charter "执照,许可证"chartered accountant 特许会计师chartered financial analyst 特许财务分析师charted financial consultant "特许财务咨询师,特许财务顾问"chartist 图表分析专家chart of accounts "账户分类表,会计科目表"chattel 动产chattel mortgage 动产抵押check "①支票②检查,核对"check and balance system "制约平衡制度,制衡制度" check cleaning 支票交换checking account "支票账户,活期存款账户"check register 支票登记簿check verification 支票验证chief accountant "总会计,会计主任"chief auditor "总审计,审计主任"chief cashier "总出纳,出纳主任"chief financial officer "财务总裁,财务总经理" CHIPS 票据交换所银行内部支付系统chronological book 序时账簿CIF 到岸价格circularization 发函询证circulating asset 流动资产circulating capital "流动资本,流动资金"claim 索赔classification of accounts 账户分类表classification of assets 资产分类classification of liabilities 负债分类"classification of stockholders, equity " 股东产权分类classified common stock 分类普通股classified trial balance 分类试算表claw back 追回税款clean ①不附带保留条件②不附其他单据③不附利息clean bill of exchange 光票汇票clean letter of credit 光票信用证clearance "①结关,报关②票据交换,清算③清仓" clearance agent 报关结算代理商clearance sale 清仓减价销售clearing ①票据交换②结算clearing account "①暂记账户,过渡账户②票据交换往来账户" clearing house 票据交换所clear-up cause 清理条款clerical error "笔误,记账错误"clerk "办事员,职员"client "客户,委托人"closed account 已结账账户closed-end mutual fund 固定股份互助基金投资公司closely-held company 不公共招股公司closely-held corporation 不公共招股公司closing ①结账②收盘closing adjustment "结账调整,决算调整" closing balance 期末余额closing date "结账日期,截止日期"closing entry 结账分录closing price 收盘价格closing trial balance 结账试算表CM "贡献毛利,贡献毛益"CMA 注册管理会计师CML 资本市场贝塔风险线COBOL 普通商业用语code "①代号,代码②法规,守则"Code of Professional Ethics 《职业道德守则》coding 编码coding clerk 编码员coding of accounts 账户编码co-financing 共同融资coin 硬币coinsurance clause 共同保险条款collateral "抵押品,担保品"collateral bond "抵押品担保债券,动产担保债券"collateral loan 抵押品担保贷款collectibles 收藏物collection agency 收账代理商collection period 收款期collective policy 收账政策collusion 串通舞弊columnar journal 多栏式日记账combination 企业合并combined financial statement "合并财务报表,合并会计报表" combined journal and ledger "合并日记分类账,日记总账" comfort letter 安慰信函commercial bank 商业银行commercial bill 商业汇票commercial credit 商业信用commercial law 商法commercial paper ①商业票据②流通票据commission "佣金,手续费"commitment ①承诺付款②承诺贷款commitment fee 承诺费commodity "商品,货物"commodity exchange 商品交易所Common Business Oriented Language 普通商业语言common cost 共同成本common dollar 等值美元common-size statement 共同尺度报表common stock 普通股common stock equivalent 等同普通股Common Stock Index 普通股股票价格指数community of interest "共同权益,共同权益集团" commuted value 折算价值company 公司company director 公司董事长company finance 公司财务company law 公司法company reserve 公司公积金company tax 公司税comparability 可比性comparative accounting "比较会计,比较会计学" comparative statement "比较财务报表,比较会计报表" compensating balance "补偿性存款额,存货抵销余额" compensating errors 抵销性错误compensation "①报酬②补偿,赔偿"compensatory stock option 补偿性购股权competitive bidding 竞争性投标compilation of financial statement "编辑财务报表,编辑会计报表" complete audit 全部审计complete cycle costs 全部周期成本completed contract method 全部完工法complete transaction 完整经济业务complex capital structure 复杂资本结构complex information processing 复杂信息处理compliance audit 符合规章审计compliance test "符合规章抽查,符合性抽查"composite break-even point 综合损益分界点composite depreciation 综合折旧composition "偿债协议,债务和解"compound amount of 1 dollar "1元的复利终值,1元的本利和" compound discount "复贴现,复折现"compound entry 复合分录compound interest 复利compound interest method of depreciation 复利折旧法compound value 复利值comprehensive audit 综合审计comprehensive budget 综合预算comprehensive income 综合收益comptroller "审计长,主计长"Comptroller General 总审计长compulsory audit 强制审计compulsory liquidation 强制清算COMPUSTAT 电子计算机会计数据库computed price 推算价格computer 电子计算机computer-aided audit 电子计算机辅助审计computer-aided financial management 电子计算机辅助财务管理computer conferencing 电子计算机会议computer fraud 电子计算机舞弊computerized accounting 电算会计化computer network "电子计算机网络,电子计算机互联网络" computer software 电子计算机软件concealment "隐瞒,匿报"concept 概念conceptual framework "概念构架,概念体系"concern "企业,商号"concession "①特许,特许权②折让,优惠"condensed balance sheet 简明资产负债表condensed income statement 简明损益表conditional acceptance 附加条件承兑conditional bond 附条件债券confidential information "机密信息,机密资料"confirmation letter "询证信函,查证信函"confirmed letter of credit 保兑信用证confiscated goods "没收货物,充公货物"confiscation "没收,充公"conflict of interest "公私利益冲突,借公营私"conglomerate combination 跨行业企业合并conglomerate company "跨行业公司,集团公司"conglomerate financial statement "集团公司财务报表,集团公司会计报表" conservatism ①保守性②稳健性consignment "寄销,寄托"consignment account 寄销账户consistency 一致性consolidated financial statement "合并财务报表,合并会计报表" consolidation 创立合并consolidation goodwill 合并商誉consortium "国际财团,国际银团"consortium project 国际财团投资项目constant price 不变价格constant purchase power accounting 不变购买力会计constituent company "子公司,成员公司"construction contract accounting 建筑合同会计。
2012英语高频词汇
commercial a. 商业的，商务的贸易的（12 次）pension n. 养老金，年金（1 次）revenue n. 财政收入，税收genuine a. 真正的，名副其实的（4 次）virtual a. 实际上的，事实上的（7 次）artificial a. ①人工的，人造的②人造的，矫揉造作的（7 次）handicap n. ①(身体或智力方面的)缺陷②障碍，不利条件 //vt.妨碍，使不利（1 次）definite a. 明确的，肯定的，限定的（10 次）concrete a.具体的，有形的，实质性的 //n.混凝土 //v.用混凝土修筑，浇混凝土（1 次）positive a. ①确实的，明确的②积极的，肯定的③正的，阳性的④十足的，完全的//n.(摄影)正片（7 次）accurate a. 精确的，准确的（20 次）precise a. 精确的，准确的（10 次）imitate vt. ①模仿，仿效②仿造，伪造（1 次）commercial a. 商业的，商务的贸易的（12 次）pension n. 养老金，年金（1 次）revenue n. 财政收入，税收genuine a. 真正的，名副其实的（4 次）virtual a. 实际上的，事实上的（7 次）artificial a. ①人工的，人造的②人造的，矫揉造作的（7 次）handicap n. ①(身体或智力方面的)缺陷②障碍，不利条件 //vt.妨碍，使不利（1 次）definite a. 明确的，肯定的，限定的（10 次）concrete a.具体的，有形的，实质性的 //n.混凝土 //v.用混凝土修筑，浇混凝土（1 次）positive a. ①确实的，明确的②积极的，肯定的③正的，阳性的④十足的，完全的//n.(摄影)正片（7 次）accurate a. 精确的，准确的（20 次）precise a. 精确的，准确的（10 次）decorate vt. 装饰，装潢，布置（6 次）modify vt. 更改，修改，修饰（5 次）ornament vt.装饰，美化//n.装饰，装饰物（1 次）complement n. ①补充，互补充的东西②编制名额，装备定额③补(足)语（2 次）supplement n. ①补遗②增刊③附录//v.增刊，补充（1 次）shelter n. ①掩蔽处，躲避处②掩蔽，保护//v.掩蔽，躲避，庇护（1 次）budget n.预算//v.做预算（3 次）resource n. ①[pl.]资源，财力②办法，智谋③应变之才（1 次）loan n. ①(需付利息的)贷款②出借，借出//v.借出（2 次）share n. ①一份，份额②股份//v. ①(with)分配，均分，共用②分享，分担（23 次）stock n. ①备料，库存，现货②股票，公债//v.储存（12 次）stake n. ①桩，标桩②贿注，利害关系（3 次）observe vt. ①遵守，奉行②观察，注意到，看到（1 次）ancient a. 古代的，古老的（7 次）primitive a. ①原始的，远古的，早期的②粗糙的，简单的（3 次）primary a. ①最初的，初级的②首要的，主要的，基本的（9 次）prior a./ad. ①优先的，在前的② (to)在…之前（2 次）senior a. ①年长的②资格老的，地位较高的//n.(大学)四年级学生（2 次）subsequent a. 随后的，后来的（4 次）worship vt.崇拜，敬仰;做礼拜//n.①礼拜，礼拜仪式②崇拜，敬仰（2 次）compliment v./n.称赞，恭维//n.[pl.]问候，致意（1 次）recall v. ①回忆，回想②撤消，收回（4 次）commemorate vt. 纪念，庆祝（2 次）compromise vi. 妥协，折衷（2 次）reconcile vt. ①使和好，调节，使调和②(to , with)使一致equivalent a.(to)相等的，等价的，等值的//n.相等物，等价物，等值物（3 次）comparable a.(with) 可比较的，比得上的（3 次）glance v.(at, over ) 扫视 //n.匆匆看，一瞥，一眼（2 次）overall a.全面的，综合的//n.[pl.](套头)工作服，工装裤（3 次）multiple a.多样的，多重的//n.倍数（2 次）synthesis n. 综合，合成（1 次）absolute a. ①十足的，道地的②绝对的，完全的③不受任何限制(或约束)的（2 次）concentrate vi.集中，专心 //vt.浓缩 //n.浓缩物（11 次）cluster v. 群集，丛生 //n.丛，群，串（3 次）alternative n. 可供选择的事物，替事物，选择对象 //a.两者挑一的（4 次）violate vt. 违反，违背（4 次）abuse vt./n. ①辱骂，毁谤②虐待，伤害③滥用，妄用（16 次）split vi. ①裂开，劈开②分离，分裂//n.分化，分裂，裂口（3 次）awkward a. ①笨拙的，不灵巧的②使用不便的③棘手的，尴尬的（5 次）guilty a.(of)有罪的，内疚的（5 次）tackle vt. 处理，解决，对付 //n. ①滑车②用具，器械（1 次）monitor vt.监控，监测//n.监听器，监视器（2 次）implement vt. 贯彻，实现 //n.[常pl.]工具，器具（2 次）glitter vi. 闪耀//n.光辉，灿烂（1 次）dazzle vt. ①使眩目，耀(眼) ②使惊奇，使倾斜③使眩目 //n. ①耀眼的光②令人赞叹的东西（1 次）deliberate a. 深思熟虑的，故意的（2 次）cautious a.(of) 小心的，谨慎的（4 次）campaign n. ①(政治或商业性)运动②战役（3 次）expire vi. ①断气，死亡②呼气③期满，…期限…终止（1 次）stall v. (使)停转，(使)停止//n. ①货摊②畜栏，（1 次）fatal a.致命的，毁灭性的（5 次）mortal a. ①致命的②终有一死的③人世间的 //n.凡人（1 次）capture vt. ①捕获，俘虏②夺得，攻占//n.捕获，俘虏（5 次）grip vt./n. 紧握，抓紧（2 次）grab v./n. ①(at)抓(住) ②夺(得)（1 次）conquer vt. ①(武力)征服，战胜，占领②克服(困难等)，破除(坏习惯等)（3 次）offend v. ①冒犯，触犯，得罪②使不快，使恼火（3 次）insult vt./n. 侮辱，凌辱（1 次）domain n. ①(活动，兴趣，知识的)领域，范围②努力范围③领地（17 次）frontier n. ①国境，边境②尖端，新领域（3 次）interval n. ①间隔，间歇②(幕间或工间)休息（2 次）scheme v. ①计划，策划②阴谋 //n. ①计划，方案②阴谋③配置④安排（3 次）schedule vt.安排，排定//n. 时刻表，日程安排表（4 次）derive v. 取得，导出，引申（5 次）accomplish vt. 完成(任务)（6 次）terminate v. 停止，结束（3 次）avenue n.①途径，手段②林荫道，(城市中宽阔的南北走向的)大街（1 次）procedure n. 程序，手续，步骤（4 次）instant n.瞬间，时刻//a. ①立即的，直接的②紧迫的③(食品)速溶的，方便的（7 次）punctual a. 严守时刻的，准时的，正点的（2 次）revive v. ①恢复②(使)复苏（8 次）ceremony n. ①典礼，仪式②礼节，礼仪（7 次）tedious a. 乏味的，单调的，冗长的（1 次）dull a. 单调的（4 次）cunning a./n.狡猾(的)，狡诈(的)（2 次）awkward a. ①笨拙的，不灵巧的②棘手的，尴尬的③使用不便的（5 次）absurd a. 荒唐的（1 次）ridiculous a. 荒谬的，可笑的（1 次）territory n. ①领土②版图③领域，范围（3 次）district n. 地区，行政区（1 次）suburb n. 市郊，郊区（1 次）ingredient n. (混合物的)组成部分，成分（1 次）component n.组成部分，成分，元件，(机械装置的)部件 //a.组成的，合成的（1 次）segment n. 段，片，节，部分（2 次）fraction n. ①碎片，小部分，一点儿②分数（2 次）accomplish vt. 完成(任务，使命等)（6 次）prevail vi. ① (over, against)取胜，占优势②流行，盛行（3 次）triumph vi.得胜，战胜//n.胜利，成功（6 次）prosperity n. 繁荣，兴旺（5 次）affiliate vt.使隶属(或附属)于//n.附属机构，分公司（2 次）cling vi.(to) ①粘住②依附③坚持（2 次）relief n. ①(痛苦等)减轻，解除②援救，救济（4 次）leisure n. ①悠闲，安逸②空闲，闲暇（10 次）intelligence n. ①智力，聪明②理解力③情报，消息，报导（23 次）evidence n. ①根据，证据②形迹，迹象（13 次）vision n. ①眼力，想象力②视觉，视力（1 次）instinct n. 本能，直觉，天性（5 次）passion n. ①热情，激情，爱好②激怒，大怒（4 次）sensation n. ①感觉，知觉②激动，轰动，轰动一时的事情（3 次）enthusiasm n. 热情，热心（1 次）gigantic a. 巨大的，庞大的（2 次）immense a. 广大的，(体积，数量，程度等)巨大的（1 次）intensive a. 密集的，加强的，集中的（3 次）element n. ①元素②组成部分（10 次）generous a. 宽宏大量的，慷慨的（1 次）liberal a. ①慷慨的，大方的②自由的，思想开朗的③丰富的，富足的（2 次）merciful a. 仁慈的，宽大的（1 次）gracious a. ①宽厚的，仁慈的②亲切的，客气的（1 次）impartial a. 公正的，无偏见的（2 次）sympathetic a. 同情的，共鸣的（1 次）charity n.慈善(团体)，仁慈，施舍（3 次）humanity n. ①人类，人性，人情②[pl.]人文科学（3 次）hospitality n. (对客人)友好款待，好客（3 次）courtesy n. ①谦恭有礼②有礼貌的举止(或言词)（6 次）offensive a.冒犯的，攻击的//n.攻势，进攻（1 次）hostile a.敌对的，敌方的，敌意的（2 次）collide vi. ①(带有毁坏性的)碰撞，冲突②(with)抵触（1 次）plague n. 瘟疫，灾害（1 次）tragedy n. ①惨事，灾难②悲剧（1 次）victim n. 牺牲品，受害者（3 次）captive n. 俘虏//a.被俘虏的，被监禁的（5 次）hazard n.危险，冒险，危害//vi.冒险，拼命（2 次）opportunity n. 机会（19 次）destiny n. ①命运②天数，天命（1 次）doom n.厄运，劫数//vt.注定，命定（2 次）atmosphere n. ①气氛，环境②空气③大气(层) ④大气压(压力单位)（10 次）motive n.动机，目的//a.发动的，运动的（6 次）recruit vt.招募(新兵)，招收(新成员)//n.新兵，新成员（1 次）involve v. ①包含，含有，涉及②卷入，陷入，连累（21 次）embrace vt. ①包含②拥抱（2 次）subordinate a. ①(to)次）要的，从属的②下级的（1 次）inferior a. ①(质量，价值等)差的，次）的②下等的，下级的 //n.下级，晚辈（2 次）trivial a. ①无足轻重的②琐碎的（2 次）negligible a. 可以忽略的，微不足道的（1 次）authority n. ①权力，威信②[pl.]当局，官方③权威者，有权威性的典籍（3 次）priority n. ①优先，优先权②先，前（3 次）patent n.专利，专利品，专利权 //v.批准专利，获得专利//a.专利的，特许的（32 次）privilege n.特许，优惠，特权//v.给予优惠，给予特权（8 次）participate vi. ①(in)参与，参加②分享，分担（17 次）combine v. ①(with)(使)结合，联合②(使)化合（13 次）adjoin vt. 靠近（1 次）junction n. ①连接，接合②交叉点，接合处，枢纽站（2 次）relevant a. ①有关的，相应的②适当的，中肯的③实质性的，有重大意义的（15 次）release vt. ①发表，发行②释放，解放（7 次）reveal vt. 展现，显示，揭示，揭露，告诉，泄露（6 次）abuse vt. /n①滥用②虐待③谩骂. （16 次）utilize/utilize/ vt. 利用exert vt. 尽(力)，施加(压力等) register v. ①登记，注册②(仪表等)指示，自动记下，把(邮件)挂号//n.登记，注册（5 次）digest vt.消化(食物)//n.摘要，文摘（1 次）confront vt. ①使面临，使遭遇②面对(危险等)（8 次）deceive vt. 欺骗，蒙蔽（4 次）betray vt. ①背叛，出卖②暴露，流露，泄露（2 次）strategy n. 战略，策略（7 次）convince vt. 使信服，使确信（6 次）suspicious a.(of)可疑的，多疑的，疑心的（4 次）deprive vt. (of) 夺去，使丧失（7 次）strip vt.剥，剥去//n.榨条，条纹（1 次）cripple vt. 使跛，使残疾//跛子，残疾人（2 次）detach vt.(from)分开，拆开（2 次）beneficial a(to) (尤指行动或事件)有利的，有益的（3 次）effective a. 有效的，生效的（15 次）vacant a. 未占用的，空的（1 次）vain a. ①徒劳的，徒然的②自负的，虚荣的//n.徒劳，白费（4 次）blank a. ①空白的，空着的②失色的，无表情的//n. ①空白②表格（1 次）unique a. 惟一的，独一无二的（7 次）individual a. ①个人的，单独的②独特的 //n.个人，个体（32 次）exclusive a. ①专有的，独占的②除外的，排他的（8 次）merely ad. 仅仅，只不过（1 次）almost ad. 几乎，差不多(尤指不足或稍微差一点)（55 次）barely ad. ①几乎没有，仅仅，勉强②赤裸裸地，无遮蔽地（4 次）scarcely ad. 几乎不，简直没有，勉强（2 次）considerate a. 考虑周到的，体谅的（5 次）deficiency n. ①缺乏，不足②缺陷（1 次）adequate a. 足够的，充分的，恰当的（6 次）plentiful a. 富裕的，丰富的（3 次）fertile a. ①肥沃的，富饶的②能繁殖的（3 次）auxiliary a. 辅助的，补助的（1 次）stain n. 污点，瑕疵（7 次）symbol n. ①符号，标点②象征（6 次）brand n.商标，标记，(商品的)牌子//vt. ①使铭记②打火印，打烙印（1 次）index ([pl.] indexes, indices)n. ①标志，指标②指数③索引//vt.附以索引，编入索引（1 次）stain vt. ①玷污②染色（7 次）infect vt. ①传染，感染②影响（4 次）complicated a. 错综复杂的，麻烦的，难解的（3 次）elaborate a.详尽的，精心的//vt.精心制作，详细说明（2 次）confess v.供认(自己的过错或罪恶)，承认，坦白，忏悔（2 次）adapt v. ①(使)适应，(使)适合②改编，改写（22 次）accommodate vt. ①使适应②留宿，收容③供应，供给（2 次）orient v.定…的方位//n.[the orient]东方（4 次）deduce vt. 演绎，推断（4 次）logical a.逻辑的，符合逻辑的（32 次）plausible a. 似乎合理的，似乎可信的（3 次）recommend vt. ①推荐，介绍②劝告，建议（9 次）propose v. ①提议，建议②提名，推荐③求婚（3 次）estimate vt./n.估计，估价（7 次）apparent a.(to) ①明显的，显而易见的②表面的，貌似的（9 次）distinct a. ①清楚的，明显的②截然不同的（6 次）conspicuous a.显眼的，明显的（1 次）explicit a. ①详述的，明确的②坦率的（1 次）blunt a. ①率直的②钝的//v. ①(使)钝②(使)迟钝（1 次）indefinite a.模糊的，不确定的（4 次）vague a. 不明确的，含糊的，暧昧的（1 次）obscure a. ①模糊的，晦涩的②暗的，朦胧的（5 次）implicit a. ①不言明，含蓄的②(in)固有的③无疑的④无保留的（2 次）dim a. (光线不足而)暗淡的，模糊的（1 次）complex a. ①复杂的②合成的，综合的//n.联合体（10 次）decent a. ①正派的，合乎礼仪的②体面的，象样的（5 次）elegant a. 优雅的，优美的，精致的（3 次）routine n.例行公事，常规//a.常规的，例行的（3 次）conservative a.保守的，守旧的//n.保守主义者（2 次）crude a. ①天然的，未加工的②生的，未熟的③粗鲁的，粗野的（8 次）furnish vt. ①供应，提供②装备，布置（1 次）submit vt. ①呈送，提交②主张，建议（2 次）render vt. ①提出，提供，呈报②使得，致使（6 次）volunteer v./n. ①自愿(者，兵)②自愿(提供)（1 次）subscribe v. 订购，订阅（4 次）sacrifice vt.(for, to)牺牲，献出，献祭//n. ①牺牲，献身，牺牲品②祭品，供物（4 次）entitle vt. ①给以权利(或资格) ②给…以称号③给…题名（7 次）instant a. ①[只作定语]紧迫的②立即的，直接的③(食品)速溶的，方便的//n.瞬间，时刻（7 次）vital a. ①生死攸关的，重大的②生命的，生机的（3 次）emphasis n. 强调，重点（12 次）prominent a.①突起的，凸出的②突出的，杰出的（1 次）anonymous a. ①匿名的②无名的③无特色的（1 次）notorious a. 臭名昭著的，声名狼藉的（1 次）magnificent a. 壮丽的，宏伟的（2 次）prevalent a.流行的，普遍的（1 次）prosperous a.繁荣的，兴旺的（1 次）epidemic n. ①流行病②传播//a. ①流行性的②传染的（2 次）phenomenon n.[pl. phenomena]现象（10 次）controversy n. (尤指书面的)争论，辩论（1 次）dominant a. 支配的，统治的，占优势的（4 次）primary a. ①最初的，初级的②首要的，主要的，基本的（9 次）essential a. ①(to)必要的，必不可少的②本质的，基本的（24 次）substantial a. ①实质的，真实的②坚固的，结实的③富裕的（5 次）fundamental a.基础的，基本的 //n.基本原则，基本原理（11 次）integral a. 构成整体所必需的，完整的（4 次）radical a. ①基本的，重要的②根本的③激进的，极端的（11 次）indispensable a. (to, for)必不可少的，必需的（2 次）significant a. ①有意义的②重大的，重要的（7 次）crucial a. 至关重要的，决定性的（3 次）urgent a. 急迫的，紧迫的（6 次）comply vi.(with) 照做，遵照，允许（2 次）submit v. ①(to)使服从，屈服②(to)呈送，提交（2 次）harmony n. 协调，和谐，(感情，思想等的)融洽（4 次）compromise n. 妥协，折衷（2 次）distinction n.差别，区分（7 次）clash v./vi 碰撞//n.碰撞声（1 次）combat vt./n. 战斗，搏斗，格斗（1 次）conflict n. ①抵触，冲突②战斗，战争//vi.(with)抵触，冲突（3 次）debate v. 争论，辩论（14 次）dispute vi. 争论，争执（6 次）debate n. 争论，辩论（14 次）pinch vt. 捏，掐，拧（1 次）resist v. ①抵抗，反抗②抗，忍得住，抵制（1 次）defy vt. ①(不服从而公然)违抗，反抗②藐视（1 次）repel v. 击退，抵制，拒绝，排斥（1 次）contradict vt. ①同…抵触，同…矛盾②反驳（4 次）decline vt. 拒绝(请求)，谢绝(邀请)//vi./n.下倾，下降，下垂，衰落（23 次）ignore vt. 不理，不顾，忽视（6 次）guarantee vt. 保证，担保（6 次）confidence n. ①信任②信心，自信③秘密，机密（7 次）conviction n. 深信，确信（2 次）ambition n. 雄心，野心（20 次）conform vi. 遵守，依照，符合，顺应（7 次）spectacle n. ①奇观，壮丽②场面，景象③眼镜prospect n. ①景色②前景，前途，展望（8 次）horizon n. ①[pl.]眼界②地平线（2 次）inspect vt.检查，调查，视察（2 次）observe vt. ①观察，注意到，看到②遵守，奉行（16 次）survey vt./n. ①俯瞰，眺望②全面审视，调查③测量图，勘定（10 次）locate vt. ①查找…的地点②使…坐落于，位于（3 次）deem vt. 认为，相信（3 次）conceive v. ①( of)设想，构思，想象②以为③怀胎，怀有（2 次）speculate v. ①(about, on)推测，推断②投机（7 次）reckon vt. ①认为，估计②指望，想要③测算（3 次）squeeze v.压榨，挤//n.榨取，勒索（3 次）manifest vt.表明，证明，显示 //a.明白的，明了的（7 次）exemplify vt.举例证明，是…的榜样（1 次）parade v.(使)列队进行，游行//n.游行，检阅（1 次）demonstrate vt. ①演示，说明②论证，证实（9 次）verdict n. ①意见②裁定③定论④判断（2 次）bias n.(依个人好恶而产生的)偏见，偏心，偏袒//vt.使有偏见（4 次）prejudice n. ①偏见，成见②损害，侵害（5 次）perspective n. ①观点，看法②远景，前途③透视画法，透视图（13 次）reflection n. ①反省，沉思②映像，倒影（13 次）response n. ①反应，响应②回答，回音（7 次）notion n. 概念，想法，意念，看法，观点（9 次）personality n. 人格，个性（13 次）temper n. ①脾气，情绪②韧度，回火度（2 次）integrity n. ①正直，诚实②完整，完合（1 次）morality n. 道德，美德（1 次）attribute n.(在内的)属性，品质，特征//vt.(to) ①把…归于②认为…是…所为（8 次）verity vt. 证实，证明（3 次）justify vt.证明…是正当的，认为有理（10 次）deserve vt. 值得，应当（7 次）distinguish vt. ①看清，听出②区分，辨别③(oneself)使杰出，使扬名（18 次）identify vt.识别，鉴别 //vi.(with)把…看成一样，打成一片（9 次）discern vt. ①认出，发现②辨别，识别（3 次）hamper vt. 妨碍，阻碍，牵制（3 次）handicap vt. 妨碍，使不利//n. ①(身体或智力方面的)缺陷②障碍，不利条件（1 次）suspend vt. ①推迟，暂停②吊，悬挂（5 次）prohibit vt. ①禁止，不准②阻止（1 次）exclude vt. 拒绝，把…排除在外，排斥（4 次）restrict vt. 限制，约束（7 次）confine vt. ①限制，局限于②管制，禁闭（4 次）restrain vt. (from)抑制，制止（4 次）status n. ①地位，身份②情形，状况（16 次）dignity n. ①尊贵，高贵②(举止，态度等的)庄严，端庄③（2 次）qualification n. ①资格，合格②限定，条件③合格证（2 次）certificate n. 证(明)书，执照（1 次）agitate vt. ①搅拌②鼓动，煽动（1 次）dissolve v. ①(使)溶解，(使)融化②解散，取消（4 次）incorporate vt.(in, into, with)合并，纳入，结合//a.合并的（2 次）penalty n. 处罚，惩罚（1 次）responsibility n. ①责任，责任心②职责，任务（13 次）obligation n. 义务，责任（1 次）commitment n. ①承担的义务②信奉，献身③承诺，许诺，保证（1 次）charity n. 慈善(团体)，仁慈，施舍（3 次）interfere vi. ①(with)妨碍，打扰②(in)干涉，干预（5 次）intervene vi. ①(in)干涉，干预②插入，介入（6 次）hinder vt. 阻止，妨碍（1 次）reserve vt. ①保留，储备②预定，预约//n. ①储备(物)，储藏量，储备金②缄默，谨慎（4 次）retain vt. 保持，保留（1 次）sustain vt. ①维持，持续，经受，忍耐②支撑，撑住（6 次）maintain vt. ①维持，保持②维修，保养(机器等)（13 次）persist vi.(in)坚持，持续（3 次）tolerate vt.容忍，默许（5 次）undergo vt.遭受，经历，承受（2 次）frown v. 皱眉（1 次）confuse vt. 使混乱，混淆（8 次）perplex vt. 使困惑，使费解，使复杂化（2 次）confusion n. 混乱，混淆（3 次）mystery n. ①神秘，神秘的事物②神秘小说，侦探小说（1 次）adapt v. ①改编，改写②(使)适应，(使)适合（22 次）reform v. 改革，改造，改良（5 次）convert v. 变换，转化（1 次）switch v. ①转换②(off)判断③(on)接通//n. ①开关，电闸②转换③枝条，鞭子（3 次）transform vt. ①改变，变换②变压③转化④改造，改造（4 次）transfer v. ①转移，调动②转车③转业，转④学转让，过户（5 次）migrate v. (to, from)迁移，移居(国外) （4 次）mend vt. 改正，改进（4 次）rectify vt. 纠正，整顿（2 次）sew v. 缝，缝纫（2 次）refine vt. 精炼，精致，提纯（1 次）filter n. 滤器，滤咀（1 次）adapt v. ①改编，改写②(使)适应，(使)适合（22 次）reform v. 改革，改造，改良（5 次）convert v. 变换，转化（1 次）switch v. ①转换②(off)判断③(on)接通//n. ①开关，电闸②转换③枝条，鞭子（3 次）transform vt. ①改变，变换②变压③转化④改造，改造（4 次）transfer v. ①转移，调动②转车③转业，转④学转让，过户（5 次）migrate v. (to, from)迁移，移居(国外) （4 次）mend vt. 改正，改进（4 次）rectify vt. 纠正，整顿（2 次）sew v. 缝，缝纫（2 次）refine vt. 精炼，精致，提纯（1 次）filter n. 滤器，滤咀（1 次）resume v. ①再继续，重新开始②重新占用，再用③恢复//n.简历（1 次）survive v. ①幸免于，幸存②比...长命（13 次）endure v. (虽有困难仍)持续，持久，忍受（4 次）stationary a. 静止的，固定的（2 次）temporary a. 暂时的，临时的（4 次）transient a. 短暂的（1 次）casual a. ①临时的，非正式的②偶然的，碰巧的（5 次）occasional a. ①临时的②偶然的，非经常的，特殊场合的，不时的（4 次）stride v. 大步走(过)，迈进，跨过//n.迈步，阔步（2 次）stumble vi. 跌，绊（1 次）modify vt. 更改，修改，修饰（5 次）influence vt. 影响，感化（14 次）function v. 起作用//n. ①功能，作用②职务，职责③函数（20 次）depress vt. ①使沮丧②压抑，降低，压下（4 次）frustrate vt. 挫败，阻挠，使灰心（4 次）embarrass vt. 使窘迫，使为难（3 次）inspire vt. ①鼓舞，激起②使产生灵感（2 次）promote vt. ①促进，发扬②提升，提拔③增进，助长（4 次）prompt vt. 激起，促进，推动//a.敏捷的，迅速的，即可的（6 次）stimulate vt. ①激励，鼓舞②刺激，使兴奋（13 次）thrill vt. ①使激动，使兴奋②使毛骨悚然//n.令人激动的事（1 次）consistent a. 前后一致的，始终如一的（7 次）permanent a. 永久的，持久的（3 次）flexible a. 柔韧的，易弯曲的，灵活的（3 次）strain n. ①过多的疲劳，紧张②张力，应变 //v. ①扭伤，拉伤②拉紧，扯紧③紧张，尽力（2 次）corrupt vt. 贿赂，收买//a.腐化的，贪污的（3 次）deteriorate v. (健康，关系等)(使)恶化，(使)变坏（1 次）collapse vi. /n. 倒塌，崩溃，垮台（1 次）fling vt. (用力地)扔，抛，丢（1 次）dash v./n. 冲，猛冲，突进//n.破折号（2 次）emerge vi. 浮现，出现（3 次）disperse v. 分散，驱散，解散（2 次）diffuse v. ①扩散②传播，散布//a. ①(文章等)冗长的，漫无边际的②四散的，弥漫的（1 次）vanish vi. 消失，消散（1 次）energetic a. 有力的，精力旺盛的（2 次）enthusiastic a. 热情的，热心的（2 次）dynamic(al) a. ①有生气的②动力的，电动的（2 次）mighty a. 强有力的（1 次）vivid a. ①生动的，栩栩如生的②鲜艳的（1 次）brisk a. ①生气勃勃的②轻快的③兴奋的（1 次）mobile a. 可动的，活动的，运动的（8 次）faint a. 微弱的，不明显的// vi.昏过去（1 次）delicate a. ①纤弱的②灵敏的③微妙的④精致的（4 次）subtle a. ①精巧的，巧妙的②细微的，微妙的（4 次）sensitive a.①(to)敏感的，易受伤害的②灵敏的（6 次）lessen vt. 减少，减轻（1 次）shrink v. ①起皱，收缩②退缩，畏缩（5 次）contract vi. 缩小，缩短//vt.订(约) //n.契约，合同，包工（10 次）descend vi. 下来，(位置)下降（1 次）relieve vt. (of) ①减轻，解除，减少②换班，换岗（6 次）reinforce vt. 增援，加强（3 次）intensify v. (使)增强，(使)加剧（2 次）aggravate vt. (病情或罪过等)恶化，加重，加剧（1 次）consolidate v. 巩固，加强（2 次）emphasize vt. 强调（5 次）stress vt. 强调，着重//n. ①压力，应力②重音（10 次）intense a. ①强烈的，剧烈的②热烈的，热情的（5 次）fierce a. ①强烈的，狂热的②猛烈的，激烈的，狂暴的（1 次）violent a. ①猛烈的，激烈的②暴力引起的，强暴的（4 次）vigorous a. 有力的，朝气蓬勃的，精力旺盛的（2 次）cluster vi. 群集，丛生 //n.丛，(人，物等的)群，(果实)串（3 次）enhance vt. 提高，增强（5 次）accelerate v. 加速，促进（7 次）enrich vt. ①使富足②使肥沃（1 次）prolong vt. 延长(时间)，拉长(距离)，拖延（9 次）exaggerate v. 夸大，夸张（4 次）swell v. (使)膨胀，增大，隆起（1 次）decrease v./n. 减少，减小（3 次）decline vi./n. 下倾，下降，下垂，衰落//vt. 拒绝，谢绝（23 次）reduce vt. ①减少，缩小②简化，还原（12 次）diminish v. 缩小，减少，递减（3 次）annoy vt. 使烦恼，使生气，打搅（5 次）irritate vt. 激怒，恼火，使急躁（7 次）furious a. 狂怒的，狂暴的，猛烈的（1 次）barrier n. ①障碍(物) ②栅栏，屏幕（1 次）obstacle n. 障碍，妨碍，干扰（2 次）category n. 种类，类目（1 次）classify vt. 分类，分等(级)（4 次）induce vt. ①引起，导致②引诱，劝使③感应（5 次）stir vt. ①搅拌，搅动②动，摇动③激动④轰动⑤煽动，鼓动（2 次）generate vt. ①引起，导致②生成，产生(光，热，电等)（3 次）accumulate v. 积累，积聚，堆积（2 次）assemble v. ①集合，集会②装配，组装（4 次）crowd v. ①聚集，群集②挤满，拥挤 //n.①人群②一群，一伙（6 次）bound a. ①必定的，一定的，理应…，被束缚的②准备(或正在)到…去的，开往…的//v./n.跳(跃)（9 次）inevitable a. 不可避免的，必然发生的（5 次）potential a. ①潜在的，可能的②势的，位的（14 次）tendency n. 趋向，趋势（2 次）interior a. 内部的，里面的//n.①内部，内地（10 次）internal a. ①内部的，内的②国内的，内政的（6 次）external a. 外部的，外面的，外表的（5 次）surface n. 表面，面，外表（6 次）superficial a. ①表面的②肤浅的，浅薄的（3 次）inherent a. (in)固有的，内在的，天生的（2 次）spontaneous a. (冲动。
注册会计师考试英语重点词汇讲解
注册会计师考试英语重点词汇讲解2.1 公司战略、风险管理、内部控制2.2 会计2.3 财务管理、成本管理2.4 审计、职业道德2.5 税法2.6 经济法2.1 公司战略、风险管理、内部控制【高频率词汇】· Strategy Cost· Manage Operation· Risk Invest· Control Budget· Economy Customer· Structure Analysis· Market Cha nge· Business Product· Growth Contract高频率词汇· Strategy [] n 战略、策略√ 词性：strategic adj 战略上的、战略的√ 词组：strategic analysis 战略分析strategy selection 战略选择strategy implementation 战略实施strategic control 战略控制√ 例句：Trade discounts may be used as a competitive strategy to secure customer loyalty.商业折扣可以用作维护顾客忠诚度的一种竞争策略。
Sth be used to do sth某物用于做某事· Manage [] v 管理、经营√ 词性：management n管理、经营；管理人员manager管理者、经理managing adj 管理的√ 词组：Human resource management 人力资源管理strategic management 战略管理risk management 风险管理√ 例句：Thanks to the efforts of our managers and employees, we have been able to establish our brand image in the market. 由于我们全体员工的共同努力，我们在市场上建立了良好的品牌形象。
注会考试英文测试词汇(共18部分)
注会考试英文测试词汇（共18部分）高顿财经CPA培训中心注会考试英文测试词汇（共18部分）注会考试英文测试词汇（一）现金 Cash in hand 银行存款 Cash in bank 其他货币资金-外埠存款Other moary assets银行本票 Other moary assets银行汇票 Other moary assets信用卡 Other moary assets信用证保证金 Other moary assets存出投资款 Other moary assets股票投资 Investments stocks 短期投资-债券投资Investments bonds 短期投资-基金投资 Investments funds 短期投资-其他投资 Investments others 短期投资跌价准备Provision for short-term investment 长期股权投资-股票投资Long term equity investment其他股权投资 Long term equity investment债券投资 Long term securities investemnt其他债权投资 Long term securities investmentterm investment 应收票据 Notes receivable 应收股利 Dividends receivable 应收利息 Interest receivable 应收帐款 Trade debtors 坏帐准备- 应收帐款 Provision for doubtful debts 其他应收款Provision for doubtful debtsmanufactured goods 库存商品Finished goods 商品进销差价 Difference between purchase & sales of modities 委托加工物资 Consigned processiong material 委托代销商品 Consignment-out 受托代销商品Consignment-in 分期收款发出商品 Goods on instalment sales 存货跌价准备 Provision for obsolete stocks 待摊费用Prepaid expenses 待处理流动资产损益 Unsettled G/L on current assets 待处理固定资产损益 Unsettled G/L on fixed assets 委托贷款-本金 Consignment loan利息 Consignment loan减值准备 Consignment loan房屋建筑物 Fixed assets机器设备 Fixed assets电子设备.器具及家具 Fixed assets运输设备 Fixed assets专用材料 Project material专用设备 Project material预付大型设备款 Project material为生产准备的工具及器具 Project material专利权 Intangible assets非专利技术 Intangible assetshow 无形资产-商标权 Intangible assets 土地使用权 Intangible assets商誉 Intangible assetsin payables 其他应交款 Other payable to government 其他应付款 Other creditors 应付股利 Proposed dividends 待转资产价值 Donated assets 预计负债 Accrued liabilities 应付短期债券 Short-term debentures payable 其他流动负债 Other current liabilities 预提费用 Accrued expenses 应付工资Payroll payable 应付福利费 Welfare payable 短期借款-抵押借款 Bank loans pledged 短期借款-信用借款 Bank loans credit 短期借款-担保借款 Bank loans guaranteed 一年内到期长期借款 Long term loans due within one year 一年内到期长期应付款 Long term payable due within one year 长期借款Bank loans债券面值 Bond payable债券溢价 Bond payable债券折价 Bond payable应计利息 Bond payable所得税 Tax payable 增值税 Tax payable营业税 Tax payable消费税 Tax payable其他 Tax payable其他转入 Profit appropriation提取法定盈余公积 Profit appropriation提取法定公益金 Profit appropriation提取储备基金 Profit appropriation提取企业发展基金 Profit appropriation提取职工奖励及福利基金 Profit appropriation利润归还投资 Profit appropriation应付优先股股利 Profit appropriation提取任意盈余公积 Profit appropriation应付普通股股利 Profit appropriation转作股本的普通股股利 Profit appropriation股本溢价 Capital surplus 接受捐赠非现金资产准备 Capital surplus接受现金捐赠Capital surplus股权投资准备 Capital surplus拨款转入Capital surplus外币资本折算差额 Capital surplus其他Capital surplus法定盈余公积金 Surplus reserve任意盈余公积金 Surplus reserve法定公益金 Surplus reserve储备基金Surplus reserve企业发展基金 Surplus reserve利润归还投资Surplus reserveoperating ine 补贴收入 Subsidy ine 其他业务支出 Other operating expenses 营业外支出 Non-operating expenses 所得税 Ine tax 直接人工成本差异（direct labor variance）直接材料成本差异（direct material variance）在产品计价（work-in-process costing）联产品成本计算（joint products costing）生产成本汇总程序（accumulation process of procluction cost）制造费用差异（manufacturing expenses variance）实际成本与估计成本（actual cost and estimated cost）工资费用分配（salary costs allocation）成本曲线（cost curve）农业生产成本（agriculture production cost）原始成本和重置成本（original cost and replacement cost）工程施工成本直接成本与间接成本（direct cost and indirect cost）可控成本（controllable cost）制造费用分配（manufacturing expenses allocation）理论成本与应用成本（theory cost and practice cost）辅助生产成本分配（auxiliary production cost allocation）期间，费用成本控制程序（procedure of cost control）成本记录（cost entry， cost recorder cost agenda）成本计算分批法（job costing method）注会考试英文测试词汇（六）直接人工成本差异（direct labor variance）成本控制方法（cost control method）内河运输成本生产费用要素（elements of production expenses）历史成本与未来成本（historical cost and future cost）可避免成本与不可避免成本（avoidable cost and unavoidable cost）成本计算期（cost period）平均成本与个别成本（avorage cost and individual cost）跨期摊提费用分配（inter-period expenses allocation）计划成本（planned cost）数量差异（quantityvariance）燃料费用分配（fuel expenses allocation）定额成本控制制度（norm cost control system）定额管理（management norm）可递延成本与不可递延成本（deferrable cost and undeferrable cost）成本控制标准（standard of cost control）副产品成本计算（by-product costing）责任成本（responsibility cost）生产损失核算（production loss accounting）生产成本（production cost）预计成本（predicted cost）成本结构（cost structure）房地产开发成本主要成本与加工成本（prime costs and processing costs）决策成本（cost of decision making）成本计算品种法（category costing method）在产品成本（work-in-process cost）工厂成本（factory cost）成本考核（cost assess ）制造费用（manufactruing expenses）动力费用分配（power expenses allocation）趋势分析法（trend analysis approach）成本计算简单法（simple costing method）责任成本层次（levels of responsibility cost）注会考试英文测试词汇（七）对比分析法（parative analysis approach）约当产量比例法（equivalent units method）原始记录（original record）可比产品成本分析（general product cost analysis）成本计算方法（costing method）成本计算对象（costing objective）成本计算单位（costing unit）成本计划完成情况分析成本计划管理体系（planned management system of cost）成本计划（cost plan）成本会计（cost accounting）成本核算原则（principle of costing）成本核算程序（cost accounting qrocedures）成本核算成本（costing account）成本核算（costing）成本归集（cost accumulation）成本管理（cost management）成本分析（cost analysis）成本分配（ocst allocation）成本分类账（cost ledger）成本分类（cost classifiction）成本费用界限成本调整（cost adjustment）成本差异（cost variance）成本报告（costing report）成本（cost）车间成本（workshop cost）厂内经济核算制（internal business accounting system）厂内结算价格（internal settlement prices）产品寿命周期成本（product life cycle cost）产品成本项目（cost items of product）产品成本技术经济分析产品成本计划（the plan of product costs）产品成本（product cost）注会考试英文测试词汇（八）初级会计汇总原始凭证（cumulative source document）汇总记账凭证核算形式（bookkeeping procedure using summary ovchers）工作底稿（working paper）复式记账凭证（mvltiple account titles voucher）复式记账法（Double entry bookkeeping）复合分录（pound entry）划线更正法（correction by drawing a straight ling）汇总原始凭证（cumulative source document）会计凭证（accounting documents）会计科目表（chart of accounts）会计科目（account title）红字更正法（correction by using red ink）会计核算形式（bookkeeping procedures）过账（posting）会计致迹╝ccounting entry）会计循环（accounting cycle）会计账簿（Book of accounts）活页式账簿（loose-leaf book）集合分配账户（clearing accounts）计价对比账户（matching accounts）记账方法（bookkeeping methods）记账规则（recording rules）记账凭证（voucher）记账凭证核算形式（Bookkeeping proced ureusing vouchers）记账凭证汇总表核算形式（bookkeeping procedure using categorized account summary）简单分录（simple entry）结算账户（settlement accounts）结账（closing account）结账分录（closing entry）借贷记账法（debit-credit bookkeeping）通用日记账核算形式（bookkeeping procedure using general journal）外来原始凭证（source document from outside）现金日记账（cash journal）注会考试英文测试词汇（九）虚账户（nominal accounts）序时账簿（book of chronological entry）一次凭证（single-record document）银行存款日记账（deposit journal）永续盘存制（perpetual inventory system）原始凭证（source document）暂记账户（suspense accounts）增减记账法（increase-decreasebookkeeping）债权结算账户（accounts for settlement of claim）债权债务结算账户（accounts for settlement of claim and debt）债务结算账户（accounts for settlement of debt）账户（account）账户编号（Account number）账户对应关系（debit-credit relationship）账项调整（adjustment of account）专用记账凭证（special-purpose voucher）转回分录（reversing entry）资金来源账户（accounts of sources of funds）资产负债账户（balance sheet accounts）转账凭证（transfer voucher）资金运用账户（accounts of applications of funds）自制原始凭证（internal source document）总分类账簿（general ledger）总分类账户（general account）附加账户（adjunct accounts）付款凭证（payment voucher）分类账簿（ledger）中级会计固定资产（fixed assets）利润总额利益分配（profit distribution）应计费用（accrued expense）商标权（trademarks and tradenames）注会考试英文测试词汇（）净利润（ ine）应付利润（profit payable）收益债券（ine bonds）利息资本化（capitalization of interests）预付账款（advance to supplier）其他应收款（other receivables）现金（cash）公司债券发行（corporate bond floatation）应付工资（wages payable）实收资本（paid-in capital）盈余公积（surplus reserves）股利（dividend）应交税金（taxes payable）负商誉（negative goodwill）费用的确认（recognition of expense）短期投资（temporary investment）专有技术（know-how）专营权（franchises）资本公积（capital reserves）自然资源（natural resources）存货（inventory）偿债基金（sinking fund）注会考试英文测试词汇（一）长期应付款（long-term payables）长期投资（long-term investments）长期借款（long-term loans）长期负债（long-term liability of long-term debt）财务费用（financing expenses）拨定留存收益（appropriated retained earnings）标准成本法（standard costing）变动成本法（variable costing）版权（copyrights）高级会计期货交易市场（market of futures transaction）期货交易（futures transaction）举债经营融资租赁（leveraged lease）金融工具（financial instruments）企业集团（business qroup）年度报告（annual report）内部往来（transactions between home office and branches）合伙企业（partnership enterprise）合并资产负债表（consolidated balance sheet）合并主体的所得税会计（accounting for ine taxes of consolidated entities）（美）合并现金流量表（consolidated statement of cash flow）合并价差（cost-book value differentials）合并会计报表（consolidated financial statements）购买法（purchase methed）企业整体价值（the value of an enterprise as a whole）权益结合法（pooling of interest method）期内所得税分摊（intraperiod tax allocation）（美）期末存货的未实现损益（unrealized profit in ending inventory）公司间的长期资产业务（interpany transactions in long-term assets）名义货币保全（maintaining capital in units of money）基金论（the fund theory）功能性货币（functional currency）（美）注会考试英文测试词汇（二）汇兑损益（exchange gains or losses）合并财务状况变动表（consolidated statement of changes in financial poition）换算损益（translation gains or losses）举债经营收购（Leveraged buyouts，简称LBC）（美）母公司持股比例变动（change in ownership percentage held by parent）交互分配法（reciprocal allocation approach）（美）货币项（moary items）合伙清算（partnership liquidation 全面分摊法（prehensive allocation）固定资产投资方向调节税合并费用（expenses related to binations）间接标价法（indirect ation）买入汇率（buying rate）期货合约（futrues contract）混合合并（conglomeration）控投公司（holding pany）股票指数期货（stock index futrues）横向销售（crosswise sale）固定汇率（fixed rate）纳税影响法（tax effect method）记账汇率（recording rate）横向合并（horizontal integration）合并前股利（preacquisition dividends）可变现净值（ realizable）企业合并会计（accounting for business bination）平仓盈亏（offset gain and loss）卖出汇率（selling rate）金融期货交易（financial futures transaction）会计利润（accounting ine）合并损益表（consolidated ine statement）公允价值（fair value）期权（options）间接控股（indirect holding）注会考试英文测试词汇（三）两笔交易观（two-transaction opinion）破产清算（bankrupcy liquidation）企业合并（business bination）企业论（the enterprise theory）商品寄销（consignment）个人所得税（personal ine tax）个人财务报表（personal financial state-ments）（美）改组计划（reorganization plan）（美）改组（reorganization）复杂权益法（plex equity method）附属公司（associated pany）负权人偿金（dividend）浮动汇率（floating rate）分支机构会计（accounting for branch）推定赎回损益（constructive gains and losses on bonds）推定赎回（constructive retirement）投机（spculation）贴水（discount）特定物价指数（specific price index）分支机构（branch）分期收款销货（installment sales）分次清算（installment liquidation）分部报告（segmental reporting）房地产收入（real estate revenue）房地产成本（cost of real setate）房地产（real estate）多种汇率法（multiply exchange rate）对境外实体的净投资（ investment in foreign entities）订量单位：（units of measurement）递延法（deffered method）当代理论（contemporary theory）单一汇率法（singal method）退休金（pension plan）退休金会计（accounting for pension plan）（美）注会考试英文测试词汇（四）退休金给付义务（pension benefit obligations）（美）外币（foreign currency）外币业务（foreign currency transaction）吸收合并（merger）物价变动会计（accounting for price changes）无偿债能力（insolvency）完全合并（full consolidation）物价指数（price index）物价变动（price changes）完全应计法（full accrual method）物价总指数（general price index）外汇期货交易（foreign exchange frtrues transaction）下推会计（push-down accounting）（美）先折算后调整法（translation-remeasurement method）现行成本/稳值货币会计（current cost/general purchasing power accountin）现行成本（crurent cost）现行成本会计（current cost accounting）先调整后折算法（remeasurement-translation method）销售代理处（sales agency）相互持股（mutual holdings）相对账户调节（reconciliation of home office and branch accounts）新合伙人入伙（admission of a new parther）向上销售（upstream sale）衍生金融工具（derivative financial instru-ments）销售式融资租赁（sales-type financing lease）向下销售（downstream sale）消费税（consumer tax）一笔交易观（one-transaction opinion）业主权论（the proprietorship theory）一般物价水准会计（general price level accounting）一般购买力单位（units of general purchas。
2012CPA综合阶段英语—会计
Accounting01. Impairment of Assets词汇Sign：（名词）迹象，符号No matter：不论怎样，无论，不管Business reputation/ goodwill：商誉Merger：（名词）合并，并购Service life：使用寿命，使用期限Subject to：受制于，受……管制Impairment test：减值测试Obviously：（副词）明显地Drop：（动词）下降，终止Obsolete：（形容词）废弃的，过时的Damage：（动词）损害，毁坏Substantial：（形容词）大量的，实质的，内容充实的Situated：（形容词）位于……的Adverse：（形容词）不利的，相反的Ahead of：在……之前Decline：（名词）下降，衰退Economic performance：经济绩效Net cash flow：净现金流Cash outflow：现金流出Original budget：原始预算Book value：账面价值Owner’s equity：所有者权益Maintenance：维护An enterprise shall, on the day of balance sheet, make a judgment on whether there is any sign of possible assets impairment.企业应当在资产负债表日判断资产是否存在可能发生减值的迹象。
No matter whether there is any sign of possible assets impairment, the business reputation formed by the merger of enterprises and intangible assets with uncertain service lives shall be subject to impairment test every year.因企业合并所形成的商誉和使用寿命不确定的无形资产，无论是否存在减值迹象，每年都应当进行减值测试。
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2012注会综合英语词汇总结Introductionprehensive stage 综合阶段2.auditing 审计3.accounting 会计4.corporate strategy and risk management 公司战略与风险管理5.financial management and cost management 财务成本管理6.economic laws 经济法7.taxtion laws 税法中国注册会计师协会新的职业道德规范12.the partner rotation 合伙人轮换13.Listed companies 上市公司14. public interest entity 公众利益实体Unit one EthicsIntegrity 诚信Independence 独立objectivity客观和公正professional competence and due care专业胜任能力和应有的关注confidentiality保密professional behavior 良好职业行为Self-interest threat 自身利益的不利影响Self-review threat自我评价的不利影响Advocacy threat 过度推介的不利影响Familiarity threat密切关系的不利影响Intimidation threat 外在压力的不利影响Client acceptance 接受客户关系Engagement acceptance 承接业务Changes in a professional appointment客户变更委托Conflicts of interest 利益冲突Second opinions 第二次意见Fees 收费Marketing professional services 专业服务营销Gifts and hospitality 礼品和招待Custody of client assets 保管客户资产Requirements for objectivity 对客观和公正原则的要求Audit and review engagements审计和审阅业务Assurance engagements 鉴证业务Networks and network firms 网络和网络事务所Public interest entities公共利益实体Related entities关联实体Corporate governance（公司）治理层Documentation工作记录Engagement period业务期间Mergers and acquisitions合并和收购Financial interests经济利益Loans and guarantees贷款和担保Employment雇佣Long association with an audit client 与审计客户长期存在业务关系Preparing accounting records and financial statements 编制会计记录和财务报表Recruiting services招聘服务Overdue fees逾期收费Contingent fees或有收费Unit two AccountingNotes receivable 应收票据Provision for decline in the value of inventories 存货跌价准备Investment property 投资性房地产Accounts payable 应付账款Long-term loans payable 长期借款Paid-in capital 实收资本Capital surplus 资本溢价=capital premiumsSurplus reserves 资本公积Undistributed profits 未分配利润Owner’s equity 所有者权益Comprehensive income 综合收益Research and development expense 研发费用Income tax expense 所得税费用Finished goods 产成品Work in progress 在产品Constructions in progress 在建工程Funds 基金Intangible asses 无形资产Trademarks 商标Patens 专利权Liabilities 负债Current liabilities 流动负债Accounts payable应付账款Dividend payable 应付股利Sales revenue 销售收入Sales allowances 销售折让Purchase expense 进货费用Employ welfare 员工福利Investment income 投资收益Donation income 捐赠收入Foreign exchange loss 汇兑损失Business combination企业合并Goodwill商誉Financial instrument 金融工具Provision 预计负债Registered capital注册资本Impairment loss 资产减值损失Share-based payment股份支付Earnings Per Share (EPS)每股收益Share option 期权Initial measurement 初始计量Subsequent measurement 后续计量consideration 对价capital reserve 资本公积retained earning 留存收益merger and acquisition 并购（兼并和收购）Business combination under the same control 同一控制下的企业合并Combining party 合并方Combined party 被合并方Combining date 合并日Business combination under the different control 非同一控制下的企业合并Acquirer 购买方Acquiree 被购买方Acquisition date 购买日cost method 成本法equity method 权益法acquisition method 购买法control 控制joint control 共同控制significant influence 重大影响subsidiary 子公司associate 联营企业joint venture 合资（合营）企业step acquisition 多次收购达到控制non-controlling interest 少数股东权益goodwill 商誉negative goodwill 负商誉adjusting entries 调整分录eliminate inter-company items 抵消公司间往来项目Equity settled share based payment 以权益结算的股份支付Cash settled share based payment以现金结算的股份支付Option 股票期权Grant date 授予日Vesting period 等待行权期Exercise date 行权日Stock appreciation right 股票增值权service condition 服务期限条件performance condition 业绩条件Equity instrument 权益工具Debt instrument 债务工具Redeemable preference shares 可赎回优先股Compound instrument 复合工具convertible loan stock可转换债券Held-to-maturity investments持有至到期投资Loans and receivables贷款和应收账款Available-for-sale financial assets可供出售金融资产Financial asset at fair value through profit or loss 以公允价值计量变动计入当期损益的金融资产Financial assets held for trading 交易性金融资产Derivative 衍生金融工具Hedge 套期保值Effective interest rate 实际利率Amortized cost 摊余成本Unit three Auditing Acceptable difference可接受差异High levels of assurance高水平保证Expert专家Subsequent events日后事项Material misstatement 重大错报Walkthrough test穿行测试Flow chart流程图Assertion 认定Existent存在Occurrence 发生Completeness 完整性Valuable and allocation 计价和分摊Cutoff截止Accuracy准确性Inquiry询问Observation 观察Inspection检查Recalculation重新计算Gross margin毛利External audit外部审计Reasonable assurance合理保证Risk-oriented audit approach 风险导向审计方法Audit risk = material misstatement risk × detection risk =inherent risk × control risk × detection risk审计风险=重大错报风险×检查风险=固有风险×控制风险×检查风险Assessing the risk of material misstatement 评估重大错报的风险Fraud舞弊；欺诈Error 错误Professional skepticism职业怀疑Reasonable assurance合理保证Test of control控制测试Substantive procedure 实质性程序Audit evidence审计证据Assertion认定Assessment 评估Internal Control System内部控制制度Omission漏报Misstatement 错报Materiality 重要性Materiality level 重要性水平Tolerable misstatement level可容忍错报的水平Walkthrough tests 穿行测试Tests of detail 细节测试Analytical procedures 分析程序Transaction cycle交易循环Sales and trade receivables 销售和收款Purchase and trade payables 采购和付款Inventory and store存货和仓储Financing and investment筹资和投资Analytical review分析性复核Provision for doubtful debts坏账准备Letter of Confirmation函证Positive/negative confirmation积极/消极函证Authorization 授权Physical control 实物控制Segregation of duties 职责分离Letter of Engagement审计业务约定书Assurance engagement and external audit鉴证业务和外部审计Audit approach审计方法Staffing人员安排Deadline截止日期Group Audit集团审计Going concern永（持）续经营Tolerable Error可容忍错误True and fair presentation真实公允反映Types of opinion: unqualified opinion, qualified opinion, adverse opinion, disclaimer of opinion审计意见类型：无保留意见，保留意见，否定意见，无法表示意见Audit documentation: working paper审计记录：工作底稿Rely on the work of experts依靠专家工作Internal audit内部审计Audit evidence审计证据Population（样本选取的）总体Counting盘点Subsequent events随后事项（期后事项）Quality control质量控制Management representation管理层声明（书面声明）Emphasis of matter’ paragraph强调事项段Corporate governance公司治理Unit Four Financial and Cost management Perpetuity 永续年金Advanced annuities 预付年金Delayed annuities 递延年金Mean 均值Variance 方差Standard deviation 标准差Normal Distribution 正态分布Portfolio of securities 证券组合Face value/par value面值Yield to maturity 到期收益率Interest rate利率Nominal/stated interest rate票面利率Maturity到期日Expiry date到期日Required rate of return要求的报酬率CAPM: capital asset pricing model资本资产定价模型Covariance and correlation 协方差和相关性Diversifiable and non-diversifiable risks 可分散和不可分散风险Risk free rate of return无风险报酬率Risk premium风险溢价WACC加权平均资本成本Cost of debt债券资本成本Cost of equity权益资本成本Ordinary share普通股Convertible debt可转换债券Equity beta: β equity权益贝塔系数Redeem赎回At par面值DOL:经营杠杆系数degree of operating leverage DFL::财务杠杆系数degree of financing leverage DTL:总杠杆系数degree of total leverageFinancial distress 财务困境Dividend policy股利政策Cash dividend 现金股利Stock （scrip ）dividend 股票股利Stock split 股票分割Stock repurchase 股票回购Dividends grow at the long-term growth rate in earnings 股利按长期增长率增长Payout ratio股利支付率Residual dividend policy with all distribution in the form of dividend所有剩余均以股利形式发放的剩余股利政策Regular-dividend-plus-extras policy正常股利加额股利外支付政策Leasing 租赁Convertibles 可转换债券Warrants 认股权证Preference shares 优先股Re-order再订购，重新订购Lead-time订货至交货的时间Stock out库存中断；脱销EOQ （economic order quantity）经济订货量Order cost订货成本Hold cost持有成本Large order discount大宗订货折扣Marginal costing变动成本法（边际成本法）Cost-volume-profit （CVP）本量利分析Marginal contribution边际贡献Margin of safety安全边际Variable cost变动成本Fixed cost固定成本Discretionary Fixed Cost 酌量性固定成本Committed Fixed Cost 约束性固定成本Initial public offering（IPO）首次公开发行股票Stock market 股票市场Debt ratio 资产负债率Return on assets (ROA) 资产净利率Return on equity (ROE) 权益净利率Internal growth rate内涵增长率Sustainable growth rate 可持续增长率Overall budget 全面预算Capital asset pricing model (CAMP) 资本资产定价模型Net present value (NPV) 净现值Internal rate of return (IRR) 内含报酬率Cash dividend现金股利Stock dividend股票股利Liability dividend 债务股利Performance evaluation 业绩评价Cost centre 成本中心Profit centre 利润中心Investment centre投资中心Unit Five Corporate strategy and risk management Macro-environment: 宏观经济环境Product life cycle: 产品生命周期Porter’s five forces: 波特的五力模型Threat of New Entrants行业新进入者的威胁Threat of Substitute Products替代品的威胁Bargaining Power of customers购买商的议价能力Bargaining Power of Suppliers供应商的议价能力Competition/rivalry同业竞争Strategic group: 战略组群Segmentation: 细分Porter’s diamond: 波特的钻石模型Convergence:集中，趋同Resource audit 资源审计SWOT: SWOT模型Opportunity: 机会Threat: 威胁Strength: 优势Weakness: 劣势Resources资源Capability能力Core competence 核心竞争力Functional structure 职能结构Divisional structure （product division，geographical division）事业部结构（产品事业部、地区事业部）SBU （strategic business unit）战略业务单元增量预算（Incremental budgeting）零基预算（Zero-based budgeting）Political risk 政治风险Country risk 国家风险Project risk 项目风险Legal/compliance risk 法律/合规风险Operational risk 操作风险Commodity risk 产品风险Foreign exchange risk汇率风险Floating rate 浮动利率Fixed rate 固定利率Liquidity risk 流动性风险Credit risk 信用风险Strategic risk 战略风险Reputation risk 声誉风险Risk appetite 风险偏好Risk acceptance 风险接受Risk avoidance 风险规避Risk mitigation 风险缓释Risk transfer 风险转移Risk attitude 风险态度Financial instrument 金融工具Derivatives 衍生品Hedging 对冲/套期Forward contract 远期合约Swap 掉期/互换Options 期权Call options 看涨期权Put options 看跌期权Futures 期货Exercise price 行权价格Elapse 失效、逾期Spot rate 即期汇率Forward rate 远期汇率Premium/discount 升水/贴水Unit Six Economic law公司法律制度Company Law of the People's Republic of China证券法律制度Securities Law of the People's Republic of China破产法律制度Enterprise Bankruptcy Law of the People's Republic of China合同法律制度Contract Law of the People's Republic of China竞争法律制度Law of the People's Republic of China for Countering Unfair Competition.Partnership 合伙Partner 合伙人Company 公司Security 证券Limited liability Company 有限责任公司Company limited by shares 股份有限公司Listed company 上市公司Chief executive officer (CEO) 首席执行官Common stock 普通股Preferred stock 优先股Unit seven Tax lawValue added tax (V AT)增值税法Business tax营业税法Enterprise income tax企业所得税法Individual income tax个人所得税法Tax Planning 税务筹划。