CPA英语词汇6科全-Excel版.xlsx

accounting 会计
double-entry system 复式记账法
Debit 借记
Credit 贷记
accounting basic assumption 会计基本假设
accounting entity 会计主体
going concern 持续经营
accounting periods 会计分期
monetary measurement 货币计量
accounting basis 会计基础
accrual basis 权责发生制
cash basis收付实现制
accounting policies 会计政策
substance over form 实质重于形式
accounting elements 会计要素
recognition 确认
initial recognition 初始确认
measurement 计量
subsequent measurement 后续计量
asset 资产
liability 负债
owners’ equity 所有者权益
shareholder‘s equity股东权益
expense 费用
profit 利润
residual equity 剩余权益
residual claim 剩余索取权
capital 资本
gains 利得
loss 损失
retained earnings 留存收益
share premium股本溢价
historical cost 历史成本
replacement cost 重置成本
Balance Sheet / Statement of Financial Position 资产负债表
Income Statement 利润表
Cash Flow Statement 现金流量表
Statement of changes in ownersequity (or shareholders' equity )所有者权益（股东权益）变动表
notes 附注
financial assets 金融资产
cash on hand 库存现金
bank deposits 银行存款
A/R account receivable应收账款
notes receivable 应收票据
others receivable 其他应收款项
equity investment 股权投资
bond investment 债券投资
derivative financial instrument 衍生金融工具
active market 活跃市场
quotation 报价
financial assets at fair value through profit or loss 以公允价值计量且其变动计入当期损益的金融资产
those designated as at fair value through profit or loss 指定为以公允价值计量且其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
financial liability 金融负债
transaction costs 交易费用
incremental external cost 新增的外部费用
cash dividend declared but not distributed 已宣告但尚未发放的现金股利
profit and loss arising from fair value changes 公允价值变动损益
Held-to-maturity investments 持有至到期投资
amortized cost 摊余成本
effective interest rate 实际利率
effective interest method实际利率法
loan 贷款
receivables 应收账款
available-for-sale financial assets 可供出售金融资产
impairment of financial assets 金融资产减值
impairment loss of financial assets 金融资产减值损失
transfer of financial assets 金融资产转移
transfer of the financial asset in its entirety 金融资产整体转移
transfer of a part of the financial asset 金融资产部分转移
derecognition 终止确认，撤销承认
derecognize 撤销承认
inventory 存货
finished goods 产成品
WIP, work in progress 在产品
raw materials 原材料
semi-finished goods 半成品
merchandize 商品
cost of inventory 存货成本
cost of purchase 采购成本
cost of conversion 加工成本
production overhead 制造费用
storage costs 仓储成本
FIFO method, first in first out method 先进先出法
weighted average method加权平均法
specifil identification method个别计价法
provision for impairment of inventory 存货跌价准备
reverse of provision for impairment of inventory 存货跌价准备转回
NRV,net realizable value 可变现净值
the lower of cost and NRV成本与可变现净值孰低
loss of inventories discovered in an inventory counting 存货盘亏
losses or damages of inventories 存货损毁
long-term equity investments 长期股权投资
business combination 企业合并
jointly controlled enterprise / joint venture 合营企业
equity securities权益性证券
debt securities债券性证劵
ownership level所有权比例
affiliated companies 关联公司
associate联营企业
joint control 共同控制
significant influence 重大影响
investor投资者
investee 被投资企业
cost method 成本法
equity method 权益法
non-cash assets非现金资产
initial investment cost 初始投资成本
book value账面价值
long-term equity investment acquired by paying cash 以支付现金取得的长期股权投资
long-term equity investment acquired by the issue of equity securities 以发行权益性证券方式取得的长期股权投资reliable measurement / be reliably measured 可靠计量
fair value of identifiable net assets 可辨认净资产公允价值
disposal of long-term equity investment 长期股权投资的处置
fixed assets固定资产
Non-current assets非流动资产
useful life / service life 使用寿命
tangible assets 有形资产
purchased fixed assets 外购固定资产
self-constructed fixed asset 自行建造固定资产
lump sum payment 整笔付款，一次总付，一次总算
delivery cost 运输费
handling costs 装卸费
installation costs 安装费
packing charges 包装费
professional fees 专业人员服务费
costs of abandoning the asset at the end of its use 弃置费用
depreciation 折旧
accumulated depreciation 累计折旧
original cost原值
estimatedet residual value 预计净残值
depreciable amount 应计折旧额
provision for impairment 减值准备
non-physical deterioration 无形损耗
physical wear and tear 有形损耗
depreciation rate 折旧率
depreciation method 折旧方法
straightline method 年限平均法
units of production method 工作量法
the double declining balance method 双倍余额递减法
the sum-of-the-years-digits method 年数总和法
accelerated depreciation 加速折旧
subsequent expenditure 后续支出
disposal of fixed assets 固定资产处置
losses of fixed assets discovered in an asset count 固定资产盘亏
intangible assets 无形资产
expenditure on research and development R&D 研究开发费用
self-generated goodwill 自创商誉
amortization of intangible assets 无形资产摊销
intangible assets with uncertain useful life 使用寿命不确定的无形资产
indefinite useful life 不确定的使用寿命
finite useful life 有限的使用寿命
disposal of intangible assets 无形资产的处置
sales of intangible assets 无形资产出售
retirements of intangible asset 无形资产的报废
investment Property 投资性房地产
a land use right that is leased out 已出租的土地使用权
a building that is leased out 已出租的建筑物
a land use right held for transfer upon capital appreciation 持有并准备增值后转让的土地使用权
owner-occupied property 自用房地产
property held as inventories 作为存货的房地产
purchased investment property 外购投资性房地产
self-constructed investment property 自行建造投资性房地产
cost model for subsequent measurement of investment property 采用成本模式进行后续计量的投资性房地产
fair value model for subsequent measurement of investment property采用公允价值模式进行后续计量的投资性房地产transfer 转换
date of transfer 转换日
impairment of assets 资产减值
impairment loss for an asset 资产减值损失
recognizing an impairment loss for an asset 资产减值损失的确认
recoverable amount 可收回金额
measuring recoverable amount of an asset 资产可回收金额的计量
indicators of assets impairment 资产减值的迹象
testing of assets impairment 资产减值的测试
internal transferring price 内部转移价格
asset group 资产组
impairment testing for corporate assets / to test corporate assets for impairment 总部资产的减值测试
corporate assets 总部资产
goodwill / business reputation 商誉
carrying amount 账面价值
an arm's length transaction 公平交易
projection of cash flows 现金流预计
provision for impairment loss of the asset 资产减值损失计提
current liability 流动负债
non-current liability 非流动负债
short-term loan 短期借款
long-term loan 长期借款
accounts payable and receipts in advance 应付及预收款项
notes payable 应付票据
debenture payables / debt securities issued应付债券
current portion of non-current liability 一年内到期的非流动负债
interest payable 应付利息
dividend payable 应付股利
tax payable 应交税费
employee benefits payable 应付职工薪酬
other payables 其他应付款
long-term payables 长期应付款
deferred tax liabilities 递延所得税负债
purchase assets by deferred payment with the substance of financing 具有融资性质的延期付款购买资产
equity instrument 权益工具
paid-in capital (or share capital )实收资本（或股本）
capital reserves 资本公积
surplus reserves 盈余公积
unappropriated profit 未分配利润
minority interests 少数股东权益
non-derivative financial instrument 非衍生金融工具
hybrid instrument 混合工具
issue at premium 溢价发行
issue at discount 折价发行
issue at par value面值发行
treasury shares库存股
revenue收入
revenue from the sale of goods 销售商品收入
revenue from the rendering of services 提供劳务收入
revenue arising from the use by others of enterprise assets 让渡资产使用权收入
cash discount现金折扣
trade discount商业折扣
sales allowance 销售折让
sales return 销售退回
sales by installments with the substance of financing 具有融资性质的分期收款销售商品
consignment sales 委托代销
delivery of payment in advance 预收款销售
installment sales 分期收款销售
collection with acceptance托收承付
sales attached return conditions 附有销售退回条件的商品销售
sales and repurchase 售后回购
sales and leaseback 售后租回
sales by old for new services 以旧换新销售
award customers bonus points 授予客户奖励积分
percentage of completion method 完工百分比法
BOT, building, operation and transfer 建设经营移交方式
public infrastructure construction 公共基础设施建设
construction contract 建造合同
revenue from construction contract 建造合同收入
fixed price contract 固定造价合同
cost plus contract 成本加成合同
segmenting and combining of construction contract 建筑合同的分立与合并
construction of additional assets 追加资产的建造
incentive payments 奖励款
claim 索赔款
the proportion that actual contract costs incurred to date bear to the estimated total contract costs 根据累计实际发生的合同成本占合同预计总成本的比例确定 the proportion that completed contract work bears to the estimated total contract work 根据已经完成的合同工作量占合同预计总工作量的比例确定 surveys of the work performed 根据实际测定的完工进度确定
finance costs 财务费用
prime operating revenue 主营业务收入
non-operating revenue营业外收入
non-operating expenses营业外支出
financial reporting 财务报告
interim financial statements 中期财务报表
annual financial statements 年度财务报表
individual financial statements / respective financial statements 个别财务报表
consolidated financial statements 合并财务报表
offset mutually 相互抵消
mutual offset not allowed 不得相互抵消
reporting period 报告期间
cash flows from operating activities 经营活动产生的现金流量
cash flows from investing activities 投资活动产生的现金流量
cash flows from financing activities 筹资活动产生的现金流量
direct method 直接法
indirect method 间接法
other comprehensive income 其他综合收益
cumulative effect of changes in accounting policies and corrections of errors 会计政策变更和差错更正的累积影响金额capital contributions by owners and profit distributions to owners 所有者投入资本和向所有者分配利润
items of gains and losses recognized directly in owners equity and the total of these items 直接计入所有者权益的利得和损失项目及其总额segment reporting 分部报告
identification of business segment 经营分部的认定
disclosure for related party 关联方披露
disclosure for financial instrument 金融工具的披露
contingency 或有事项
pending litigation or pending arbitration 未决诉讼或未决仲裁
debt guarantee 债务担保
product quality warrants 产品质量保证
onerous contract 亏损合同
executory contract 待执行合同
restructuring obligations 重组义务
commitment 承诺，承诺事项
environmental pollution restore 环境污染治理
contingent liabilities 或有负债
contingent assets 或有资产
provision预计负债
potential obligation 潜在义务
present obligation 现时义务
probable 很可能
possible 可能
remote 极小可能
virtually certain 基本确定
legal obligation 法定义务
constructive obligation 推定义务
best estimates 最佳估计数
exchange of non-monetary assets 非货币性资产交换
boot补价
pay boot 支付补价
receive boot 收到补价
commercial substance 商业实质
assets received 换入资产
assets given up 换出资产
debt restructurings 债务重组
concession 让步
court judgment 法院裁定
contingent payable 或有应付金额
contingent receivable 或有应收金额
transfer of assets in settlement of a debt 以资产清偿债务
Conversion of debt into capital 债务转为资本
government grants 政府补助
deferred income递延收益
government grants related to assets 与资产相关的政府补助
government grants related to income 与收益相关的政府补助
income method 收益法
capital method 资本法
total amount method 总额法
net amount method 净额法
financial appropriation 财政拨款
finance-funded interest 财政贴息
tax returns 税收返还
free assign ofonmonetary assets 无偿划拨非货币性资产
borrowing costs 借款费用
discounts or premiums related to borrowings / discount or premium on a borrowing 借款折价或溢价
ancillary costs辅助费用
specific-purpose borrowing 专门借款
general-purpose borrowing 一般借款
capitalization period 资本化期间
capitalization of borrowing costs 借款费用资本化
suspend capitalization of borrowing costs 借款费用暂停资本化
cease capitalization of borrowing costs 借款费用停止资本化
acquire, construct or produce qualifying assets 购建或者生产符合资本化条件的资产
share-based payment 股份支付
grant date 授予日
vesting date 可行权日
exercise date 行权日
vesting period 等待期
market condition 市场条件
non-market condition 非市场条件
performance condition业绩条件
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
share option股票期权
the recognition and measurement of share-based payment in ex-change for services received from the employees 换取职工服务的股份支付的确认和计量
the recognition and measurement of share-based payment in ex-change for services received from other parties换取其他方服务的股份支付的确认和计量SARs, share appreciation rights 股票增值权
cash share appreciation rights 现金股票增值权
the date of settlement 结算日
remaining contractual life 合同剩余期限
fair value of liability 负债的公允价值
vesting conditions 可行权条件
income taxes 所得税
tax base 计税基础
tax base of an asset 资产的计税基础
tax base of a liability 负债的计税基础
the liability method （资产负债表）债务法
temporary differences 暂时性差异
permanent differences永久性差异
taxable temporary differences 应纳税暂时性差异
deductible temporary differences 可抵扣暂时性差异
deferred tax asset 递延所得税资产
deferred tax liability递延所得税负债
current income taxes 当期所得税
taxable profit 应纳税所得额
tax credit 税款抵减
deductible loss 可抵扣亏损
applicable tax rates 适用税率
foreign currency translation 外币折算
functional currency 记账本位币，功能性货币
foreign currency transaction 外币交易
foreign operation 境外经营
an exchange rate that approximates the actual spot exchange 即期汇率的近似汇率
monetary items 货币性项目
non-monetary items 非货币性项目
translation of the financial statements of a foreign operation 境外经营财务报表的折算
translation differences 折算差额
lease 租赁
lessor 出租人
lessee 承租人
lease term 租赁期
the inception of the lease 租赁开始日
the commencement of the lease term 租赁期开始日
rental revenue 租金收入
guaranteed residual value 担保余值
unguaranteed residual value 未担保余值
minimum lease payments (MLP) 最低租赁付款额
contingent rent 或有租金
costs for services 履约成本
minimum lease receipts 最低租赁收款额
initial direct cost 初始直接费用
finance lease 融资租赁
operating lease经营租赁
interest rate implicit in the lease 租赁内含利率
effective interest method 实际利率法
sale and lease back transactions 售后租回交易
accounting policies 会计政策
changes in accounting policies 会计政策变更
measurement base 计量基础
retrospective application 追溯调整法
cumulative effect of a change in accounting policy 会计政策变更累积影响数
prospective application 未来适用法
changes in accounting estimates 会计估计变更
prior period errors前期差错
corrections of prior period errors 前期差错更正
retrospective restatement 追溯重述法
events after the balance sheet date 资产负债表日后事项
the date when the financial report is authorized for issue 财务报告批准报出日
favorable events 有利事项
unfavorable events 不利事项
adjusting events 调整事项
business combination 企业合并
business combination involving enterprises under common control 同一控制下的企业合并
acquirer 购买方
acquiree 被购买方
acquisition date 购买日
combining party合并方
combining date 合并日
business combination achieved in stages 通过多次交易分步实现的企业合并
fair value of the acquiree's identifiableet assets 被购买方可辨认净资产公允价值
negative goodwill 负商誉
adjusting entries 调整分录
consolidated financial statements 合并财务报表
consolidated Balance Sheet / Consolidated Statement of Financial Position 合并资产负债表
consolidated Income Statement 合并利润表
consolidated Statement of changes in owners' equity (or shareholders' equity)合并所有者权益变动表（合并股东权益变动表） consolidated cash flow statement 合并现金流量表
parent company 母公司
on the basis of control 以控制为基础
intra-group transactions 集团内部交易
unrealized profits or losses resulting from intra-group sales 未实现内部销售损益
provisions for doubtful / bad debts 坏账准备
provisions for impairment losses on investments in debt securities 债券投资的减值准备
earnings per share EPS 每股收益
basic earnings per share 基本每股收益
diluted earnings per share 稀释每股收益
dilutive 稀释性的
anti-dilutive 反稀释性的
potential ordinary share 潜在普通股
dilutive potential ordinary shares 稀释性潜在普通股
EPS formula EPS 公式
additionalumber of ordinary shares 增加的普通股股数
share option 股份期权
scrip dividend / share dividend 股票股利capitalization of reserves 公积金转增资本share split 拆股
share consolidation 并股
金融资产
的比例确定同预计总工作量的比例确定。