CPA会计审计英语
CPA英语词汇通关必备手册(审计1-4)
Auditing审计PARTⅠChina Code of Ethics for Certified Public Accountants第一部分职业道德守则1．appointment, removal and resignation of auditor 注册会计师的任命、解聘和辞职2．fundamental principles 基本原则3．professional ethics 职业道德integrity 诚信objectivity / subjectivity 客观性/主观性professional competence and due care 专业胜任能力和应有的关注confidentiality 保密professional behavior 职业行为4．independence 独立性bias 偏见5．safeguard 防范措施6．self-interest 自身利益loans and guarantees 贷款和担保close business relationships 密切的商业关系employment with an audit client 与审计客户发生雇佣关系family and personal relationships 家庭和私人关系gifts and hospitality 礼品和款待lowball （向顾客）虚报低价7．self-review 自我评价8．advocacy 过度推介9．familiarity 亲密关系10．intimidation 外在压力11．conflict of interest 利益冲突12．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13．second opinion 第二次意见14．custody of client assets 保管客户资产15．terminate （使）终结；（使）结束；解雇eliminate 消除，排除16．solicit 招揽；征求17．network 网络network firms 网络事务所18．public interest entities 公共利益实体audit client that are public interest entities 属于公共利益实体的审计客户19．related entities 关联实体20．engagement period 业务期间21．financial interest 经济利益22．close family member 其他近亲属immediate family 主要近亲属23．temporary staff assignments 临时借出员工24．the member of the audit team that recently served as a director, officer or specific employee of the audit client （审计项目组成员）最近曾任审计客户的董事、高级管理人员或特定员工25．acting as a director or officer of the audit client 兼任审计客户的董事或高级管理人员26．long association with an audit client 与审计客户存在长期业务关系27．provision of non-assurance services to audit clients 为审计客户提供非鉴证业务28．valuation services 评估服务taxation services 税务服务internal audit services 内部审计服务IT systems services 信息技术系统服务litigation support services 诉讼支持服务legal services 法律服务recruiting services 招聘服务corporate finance services 公司理财服务29．overdue fee 逾期收费contingent fee 或有收费referral fee 介绍费30．compensation and evaluation policies 薪酬和业绩评价政策31．actual or threatened litigation 诉讼或诉讼威胁32．nomination 任命；指派；提名33．client screening 客户甄别，客户筛选34．successor auditor 后任注册会计师present auditor 现任注册会计师predecessor auditor 前任注册会计师PART ⅡFundamentals to Audit35．audit 审计auditor 审计师；审计人员audit objective 审计目标audit plan 审计计划audit strategy 审计策略audit evidence 审计证据audit resources 审计资源36．audit risk 审计风险inherent risk 固有风险control risk 控制风险detection risk 检查风险risk of material misstatements 重大错报风险Audit risk=Inherent risk ×Control risk ×Detection risk 37．misstatement 错报；虚假陈述factual misstatement 事实错报judgmental misstatement 判断错报projected misstatement 推断错报38．error 错误（无意识做错）39．manual voucher 手工传票；手工凭证electric voucher 电子传票；电子凭证40．contradiction 矛盾，对立，反驳，否认inconsistent 矛盾的，不一致的consistent with 与……一致，符合41．acceptable 可接受的unacceptable 不可接受的42．professional skepticism 职业怀疑professional judgment 职业判断43．combined approach 综合性方案44．sufficient 充分的，足够的sufficiency 充足，充分性adequate 充足的，足够的adequacy 充足，足够，适当45．appropriate 适当的；占用、拨出appropriateness 恰当，适当appropriation 拨款，挪用relevant 相关的relevance 相关，相关性reliable 可靠的reliability 可靠性，可靠程度46．available 可得到的，可利用的availability 可得性，可用性，有效性47．aggregate 合计，集合，总体，集合体；合计的、集合的48．proficiency 熟练，精通49．assertion 认定rights and obligations 权利和义务valuation and allocation 计价和分摊existence 存在occurrence 发生completeness 完整性accuracy 准确性classification and understandability 分类和可理解性cut-off 截止presentation 列报disclosure 披露50．CAATs(Computer-Assisted Audit Techniques) 计算机辅助审计技术51．application control 应用控制general control 一般52．NET(nature, extent and timing) 性质、范围和时间安排53．explicit 明确的，清楚的；直率的implicit 暗示的；含蓄的54．audit sampling 审计抽样statistical sampling 统计抽样non-statistical sampling 非统计抽样attribute sampling 属性抽样variable sampling 变量抽样55．population （抽样）总体sample 样本；例子；样品；取样sample size 样本量；样本大小56．sampling risk 抽样风险non-sampling risk 非抽样风险57．random selection 随机数选样systematic selection 系统选样haphazard selection 随意选样58．tolerable misstatement 可容忍错报tolerable rate of deviation 可容忍偏差率59．stratification 分层60．PPS Sampling(Probability-Proportional-to-Size Sampling) 概率比例规模抽样61．materiality 重要性material 重要的；实质性的62．truth and fairness 真实公允63．acknowledge 承认，认可；告知已收到acknowledge receipt 确认收到；证实收到64．judgment 判断；辨别力65．justify 证明……是正当的justification 理由；认为有理66．omission 漏报67．audit documentation 审计工作底稿working papers 审计工作底稿68．audit file 审计档案permanent audit file 永久性档案current audit file 当期档案69．audit procedure 审计程序inspection of tangible assets 有形资产的检查inspection of documentation or records 文档和记录的检查inquiry=enquiry 询问analytical procedures 分析性程序analytical review 分析性复核70．staff 职员，工作人员audit staff 审计工作人员audit staffing 审计工作人员配备71．audit engagement letter=letter of engagement 审计业务约定书72．audit trail 审计线索73．audit approach 审计方法（论）74．schedule=timetable 时间表，计划表；一览表75．entity 主体，实体76．reasonable assurance 合理保证inherent limitation 固有局限性77．confirmation 函证；确认，证实positive confirmation 积极函证negative confirmation 消极函证78．audit engagement 审计业务review engagement 审阅业务agreed-upon procedures （执行）商定程序compilation engagement 代编财务信息79．assurance engagement 鉴证业务80．accountability 负责responsibility 责任81．stewardship 管理工作82．those charged with governance 公司治理层corporate governance 公司治理83．deficiency 缺乏，不足；缺陷，缺点84．enhance the credibility 增强可信性85．exemption 豁免，免除；免税PART ⅢAuditing Procedures第三部分审计测试流程86．substantive procedure 实质性程序analytical procedure 分析程序87．internal control 内部控制test of control 控制测试implementation of control 控制实施segregation of duties 职责分离88．internal control system 内部控制制度control environment 控制环境entity’s risk assessment process 被审计单位风险评估过程information system relevant to financial reporting 与财务报告相关的系统信息control activities 控制活动monitoring of controls 对控制的监督detective control/preventative control 检查性控制/预防性控制89．risk assessment procedures 风险评估程序risk identification 风险识别responding to the assessed risks/responding to the risk assessment 针对评估的风险采取应对措施90．management bias 管理层偏向impartial 公平的，公正的，不偏不倚的91．account balance 账户余额classes of transactions 各类交易92．likelihood 可能性，可能93．authority 授权，权限；权力，职权authorize 授权，批准authentication 证明，认证；身份验证94．interim and final audits 期中和期末审计95．charges and commitments 费用和承诺96．predict 预测，预知predictability 可预测性；可预见性predictable 可预见的；可预测的97．narrative note 文字说明questionnaire 调查表，问卷flowchart 流程图checklist 清单，检查表98．implication 暗示；含义99．susceptible 易受影响的100．material weakness 重大缺陷；重大弱点101．overstatement 多计，虚增；夸大understatement 少报；保守的陈述102．significant risk 特别风险103．unusual transaction 非常规交易104．abnormal 异常的105．walk-through test 穿行测试PART ⅣTransaction Cycles第四部分交易循环106．cycle approach 循环法account approach 账户法107．sales and receivables cycle 销售和应收账款循环purchases and payables cycle 采购和应付账款循环requisition 请购，请购单procurement 采购；获得，取得108．sales system 销售系统selling(authorization) 销售（授权）goods outwards(custody) 发货（保管）109．perpetual inventory system 永续盘存制110．physical inventory counts 存货盘点111．obsolete 淘汰，废弃；过时的，淘汰的，老式的obsolescence 过时，陈旧112．goods received notes(GRNs) 收货单，验货单goods dispatched notes(GDNs) 发货单dispatch 派遣，分配113．reimburse 清偿；偿还，赔偿reimbursement清偿，偿付；偿还，退还remit 汇款remittance 汇款114．teeming and lading 截留移用，挪用现金window dressing 粉饰115．sequence 顺序，序列numerical sequence 数字顺序116．letter of authority 授权书117．negotiable securities 可流通证券，有价证券118．bank reconciliation 银行存款余额调节表bank statement 银行存款余额对账单cash count 现金盘点119．coherence 一致，连贯性120．accounting records 会计分录121．sales invoices 销售发票122．shipping documents 运输单据123．source documents 原始凭证；交易凭证124．supervision of physical inventory count 监盘125．accounting estimates 会计估计鉴于大家都没有联合起来进行整理，楼主一人整理实在耽误学习时间。
CPA 注册会计师 会计 讲义 会计英语 第十七章 每股收益
第十七章每股收益本章内容涉及计算较多，相对比较简单。
但曾在2009年专业阶段考试中单独作为主观题进行考查，2014年专业阶段综合题中也与股份支付、金融资产、可转换公司债券结合考查，故本章内容在复习时仍要做好全面准备。
本章考点相对单一，重点掌握基本每股收益、稀释每股收益的计算和每股收益的重新计算。
I. 基本每股收益Basic Earnings Per Share企业应当按照归属于普通股股东的当期净利润，除以当期发行在外普通股的加权平均数计算基本每股收益。
For an enterprise, the basic earnings per share shall be calculated by dividing the current net profits attributable to the shareholders of ordinary shares by the weighted average number of ordinary shares outstanding of current period .基本每股收益＝归属于普通股股东的当期净利润÷当期发行在外普通股的加权平均数Basic earnings per share＝The current net profits attributable to the shareholders of ordinary shares ÷The weighted average number of ordinary shares outstanding of current periodII. 稀释每股收益Diluted Earnings Per Share企业存在稀释性潜在普通股的，应当分别调整归属于普通股股东的当期净利润和发行在外普通股的加权平均数，并据以计算稀释每股收益。
If an enterprise has any diluted potential ordinary shares, it shall adjust the current net profits belonging to the shareholder of ordinary shares, and the weighted average number of ordinary shares outstanding separately , and then calculate the diluted earnings per share according to the adjusted results.稀释每股收益＝（净利润＋增量净利润）/（普通股＋增量股）Diluted earnings per share＝（Net profit＋Incremental net profit）/（Ordinary shares ＋Incremental shares）计算稀释每股收益，是基于“谨慎性”原则考虑的，所以，只有使得每股收益减少的潜在普通股才需要考虑。
注册会计师-《审计》英语基础-专题十四 会计师事务所业务质量控制(5页)
专题十四会计师事务所业务质量控制目录01 考情分析02 专业词汇03 重点、难点讲解04 同步系统训练一、考情分析从历年考试情况来看，在2015、2016年的考题中，均对本部分知识点的英语能力进行过考查。
本部分属于重点审计理论内容，根据其内容特点，以简答题的形式进行考查的可能性非常大，应当予以重点关注。
二、专业词汇>>相互复核：Mutual review>>专业胜任能力：Professional competency>>独立性：Independence>>鉴证：Assurance>>复核人：Reviewer>>质量控制：Quality control>>发表审计报告：Issue audit report>>解决分歧：Resolve disagreements>>执业合伙人：Practicing partner>>接受执业：Accept practicing>>职业道德：Professional ethics三、重点、难点讲解（一）对业务质量承担的领导责任Ⅰ.Leadership responsibility for engagement quality业务质量的最终责任人——会计师事务所主任会计师对质量控制制度承担最终责任。
Final responsible person for the engagement quality—accountant in charge of the accounting firm should take the final responsibility of quality control.（二）相关职业道德要求Ⅱ.Relevant professional ethics requirement会计师事务所应当“每年至少一次”向所有“受独立性要求约束的人员”获取其遵守独立性政策和程序的书面“确认函”。
中国注册会计师审计报告英文版
中国注册会计师审计报告英文版Here is a 619-word essay on the topic of "Chinese Certified Public Accountant Audit Report in English":The role of the certified public accountant (CPA) in China has become increasingly important in recent years as the country's economy has continued to grow and evolve. One of the key responsibilities of CPAs in China is the preparation of audit reports, which provide an independent, objective assessment of a company's financial statements and overall financial health.The Chinese CPA audit report serves several critical functions. First and foremost, it provides assurance to shareholders, lenders, regulators, and other stakeholders that a company's financial information is accurate, reliable, and prepared in accordance with relevant accounting standards. This gives these stakeholders confidence in the company's financial position and performance, which is essential for making informed investment and lending decisions.The audit report also plays a crucial role in corporate governance by holding company management accountable for their financialreporting. Through the audit process, CPAs scrutinize a company's accounting records, internal controls, and overall financial reporting practices. If any material misstatements or irregularities are identified, these will be disclosed in the audit report. This helps to deter fraudulent or misleading financial reporting and promotes transparency.From the company's perspective, the audit report can provide valuable insights that help to improve financial reporting and internal control processes. CPAs often make recommendations for areas of improvement based on their findings, which management can then act upon. This can ultimately lead to stronger financial discipline and more effective risk management within the organization.In addition to the annual statutory audit, Chinese CPAs may also be engaged to perform other types of audit and assurance services. These can include reviews of interim financial statements, audits of specific business units or subsidiaries, and evaluations of a company's internal control systems. The scope and nature of these engagements will depend on the particular needs and requirements of the client.The Chinese CPA audit report itself typically follows a standardized format and structure. It will begin with an introductory section thatidentifies the client, the period covered by the audit, and the applicable accounting standards used. This is followed by the auditor's opinion, which expresses the CPA's conclusion on whether the financial statements are fairly presented in all material respects.The report will then include details on the audit procedures performed, the evidence gathered, and any significant findings or issues identified. This provides transparency on the auditor's work and the basis for their opinion. If the auditor has any reservations or qualifications about the financial statements, these will be clearly disclosed in the report.Finally, the report will conclude with the auditor's signature, license number, and the date the report was issued. This ensures accountability and traceability should any questions or issues arise in the future.Overall, the Chinese CPA audit report plays a vital role in promoting trust and confidence in the country's financial markets. By providing independent, objective assurance on a company's financial information, CPAs help to protect the interests of investors, lenders, and other stakeholders. As the Chinese economy continues to grow and evolve, the importance of the CPA audit report is only likely to increase in the years ahead.。
会计基本英语词汇
会计基本英语词汇(是好东西就贴出来了)会计基本的英语词汇Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owners equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders equity 股东权益Window dressing 门面粉饰财会名词汉英对照表（1）会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计实务过程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate-entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity（Going-concern）Assumption会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owners Equity收入Revenue费用Expense收益Income亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure （Reporting）Principle客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（2）会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System帐户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记帐Journal总分类帐General Ledger明细分类帐Subsidiary Ledger试算平衡Trial Balance现金收款日记帐Cash receipt journal现金付款日记帐Cash disbursements journal销售日记帐Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet调整分录Adjusting entries结帐Closing entries－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（3）现金与应收帐款现金Cash银行存款Cash in bank库存现金Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check（cheque）银行对帐单Bank statement银行存款调节表Bank reconciliation statement在途存款Outstanding deposit在途支票Outstanding check应付凭单Vouchers payable应收帐款Account receivable应收票据Note receivable起运点交货价 F.O.B shipping point目的地交货价 F.O.B destination point商业折扣Trade discount现金折扣Cash discount销售退回及折让Sales return and allowance坏帐费用Bad debt expense备抵法Allowance method备抵坏帐Bad debt allowance损益表法Income statement approach资产负债表法Balance sheet approach帐龄分析法Aging analysis method直接冲销法Direct write-off method带息票据Interest bearing note不带息票据Non-interest bearing note出票人Maker受款人Payee本金Principal利息率Interest rate到期日Maturity date本票Promissory note贴现Discount背书Endorse拒付费Protest fee－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（4）存货存货Inventory商品存货Merchandise inventory产成品存货Finished goods inventory在产品存货Work in process inventory原材料存货Raw materials inventory起运地离岸价格 F.O.B shipping point目的地抵岸价格 F.O.B destination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodic inventory永续盘存Perpetual inventory购货Purchase购货折让和折扣Purchase allowance and discounts存货盈余或短缺Inventory overages and shortages分批认定法Specific identification加权平均法Weighted average先进先出法First-in, first-out or FIFO后进先出法Lost-in, first-out or LIFO移动平均法Moving average成本或市价孰低法Lower of cost or market or LCM市价Market value重置成本Replacement cost可变现净值Net realizable value上限Upper limit下限Lower limit毛利法Gross margin method零售价格法Retail method成本率Cost ratio－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（5）长期投资长期投资Long-term investment长期股票投资Investment on stocks长期债券投资Investment on bonds成本法Cost method权益法Equity method合并法Consolidation method股利宣布日Declaration date股权登记日Date of record除息日Ex-dividend date付息日Payment date债券面值Face value, Par value债券折价Discount on bonds债券溢价Premium on bonds票面利率Contract interest rate, stated rate市场利率Market interest ratio, Effective rate普通股Common Stock优先股Preferred Stock现金股利Cash dividends股票股利Stock dividends清算股利Liquidating dividends到期日Maturity date到期值Maturity value直线摊销法Straight-Line method of amortization实际利息摊销法Effective-interest method of amortization－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－-（6）固定资产固定资产Plant assets or Fixed assets原值Original value预计使用年限Expected useful life预计残?nbsp;Estimated residual value折旧费用Depreciation expense累计折旧Accumulated depreciation帐面价值Carrying value应提折旧成本Depreciation cost净值Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescence直线法Straight-line method （SL）工作量法Units-of-production method （UOP）加速折旧法Accelerated depreciation method双倍余额递减法Double-declining balance method （DDB）年数总和法Sum-of-the-years-digits method （SYD）以旧换新Trade in经营租赁Operating lease融资租赁Capital lease廉价购买权Bargain purchase option （BPO）资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum lease payments－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（7）无形资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organization cost租赁权Leasehold摊销Amortization－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（8）流动负债负债Liability流动负债Current liability应付帐款Account payable应付票据Notes payable贴现票据Discount notes长期负债一年内到期部分Current maturities of long-term liabilities应付股利Dividends payable预收收益Prepayments by customers存入保证金Refundable deposits应付费用Accrual expense增值税value added tax营业税Business tax应付所得税Income tax payable应付奖金Bonuses payable产品质量担保负债Estimated liabilities under product warranties赠品和兑换券Premiums, coupons and trading stamps或有事项Contingency或有负债Contingent或有损失Loss contingencies或有利得Gain contingencies永久性差异Permanent difference时间性差异Timing difference应付税款法Taxes payable method纳税影响会计法Tax effect accounting method递延所得税负债法Deferred income tax liability method－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（9）长期负债长期负债Long-term Liabilities应付公司债券Bonds payable有担保品的公司债券Secured Bonds抵押公司债券Mortgage Bonds保证公司债券Guaranteed Bonds信用公司债券Debenture Bonds一次还本公司债券Term Bonds分期还本公司债券Serial Bonds可转换公司债券Convertible Bonds可赎回公司债券Callable Bonds可要求公司债券Redeemable Bonds记名公司债券Registered Bonds无记名公司债券Coupon Bonds普通公司债券Ordinary Bonds收益公司债券Income Bonds名义利率，票面利率Nominal rate实际利率Actual rate有效利率Effective rate溢价Premium折价Discount面值Par value直线法Straight-line method实际利率法Effective interest method到期直接偿付Repayment at maturity提前偿付Repayment at advance偿债基金Sinking fund长期应付票据Long-term notes payable抵押借款Mortgage loan－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（10）业主权益权益Equity业主权益Owners equity股东权益Stockholders equity投入资本Contributed capital缴入资本Paid-in capital股本Capital stock资本公积Capital surplus留存收益Retained earnings核定股本Authorized capital stock实收资本Issued capital stock发行在外股本Outstanding capital stock库藏股Treasury stock普通股Common stock优先股Preferred stock累积优先股Cumulative preferred stock非累积优先股Noncumulative preferred stock完全参加优先股Fully participating preferred stock部分参加优先股Partially participating preferred stock非部分参加优先股Nonpartially participating preferred stock现金发行Issuance for cash非现金发行Issuance for noncash consideration股票的合并发行Lump-sum sales of stock发行成本Issuance cost成本法Cost method面值法Par value method捐赠资本Donated capital盈余分配Distribution of earnings股利Dividend股利政策Dividend policy宣布日Date of declaration股权登记日Date of record除息日Ex-dividend date股利支付日Date of payment现金股利Cash dividend股票股利Stock dividend拨款appropriation－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（11）财务报表财务报表Financial Statement资产负债表Balance Sheet收益表Income Statement帐户式Account Form报告式Report Form编制（报表）Prepare工作底稿Worksheet多步式Multi-step单步式Single-step－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－-（12）财务状况变动表财务状况变动表中的现金基础SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis（资金来源与运用表）营运资金Working Capital全部资源概念All-resources concept直接:)业务Direct exchanges正常营业活动Normal operating activities财务活动Financing activities投资活动Investing activities－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－-（13）财务报表分析财务报表分析Analysis of financial statements比较财务报表Comparative financial statements趋势百分比Trend percentage比率Ratios普通股每股收益Earnings per share of common stock股利收益率Dividend yield ratio价益比Price-earnings ratio普通股每股帐面价值Book value per share of common stock资本报酬率Return on investment总资产报酬率Return on total asset债券收益率Yield rate on bonds已获利息倍数Number of times interest earned债券比率Debt ratio优先股收益率Yield rate on preferred stock营运资本Working Capital周转Turnover存货周转率Inventory turnover应收帐款周转率Accounts receivable turnover流动比率Current ratio速动比率Quick ratio酸性试验比率Acid test ratio（14）合并财务报表合并财务报表Consolidated financial statements吸收合并Merger创立合并Consolidation控股公司Parent company附属公司Subsidiary company少数股权Minority interest权益联营合并Pooling of interest购买合并Combination by purchase权益法Equity method成本法Cost method－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（15）物价变动中的会计计量物价变动之会计Price-level changes accounting一般物价水平会计General price-level accounting货币购买力会计Purchasing-power accounting统一币值会计Constant dollar accounting历史成本Historical cost现行价值会计Current value accounting现行成本Current cost重置成本Replacement cost物价指数Price-level index国民生产总值物价指数Gross national product implicit price deflator （or GNP deflator）消费物价指数Consumer price index （or CPI）批发物价指数Wholesale price index货币性资产Monetary assets货币性负债Monetary liabilities货币购买力损益Purchasing-power gains or losses资产持有损益Holding gains or losses未实现的资产持有损益Unrealized holding gains or losses现行价值与统一币值会计Constant dollar and current cost accounting汉英会计词汇一贯原则consistency人名帐户personal account工作底稿working paper已承兑汇票accepted draft/bill已发行股本issued capital己催缴股本called-up capital己缴股本paid-up capital已赎回票据retired bill欠付催缴股款calls in arrear毛存现金cash in hand毛利gross profit毛利率gross profit ratio/margin毛损gross loss日记簿journal月结单monthly statement少量余额minority balance分配allocation分类帐ledger公证文件noting分摊apportionment加成mark-up永久业权freehold主要成本prime cost未催缴股本uncalled capital申请及分配application and allotment目标条款object clause平价发行issued at par出让人帐vendor account自平self-balancing自平分类帐self-balancing ledger自动转帐autopay成本会计cost accounting共同joint存货记录簿stock records存货周转率stock turnover rate存货帐stock account年终盘点存货year-end stock taking企业个体business entity合伙企业partnership在运品goods in transit在制品work-in-progress呆帐bad debts呆帐准备provision for bad debts没收forfeiture利息帐法interest account method重置replacement决算表final accounts折扣栏discount column折旧depreciation折旧帐法depreciation account method折旧准备帐法depreciation provision account method 折价discount非人名帐户impersonal account抽取extract固定资产fixed assets长期负债long-term liabilities法人legal person股本share capital拒付票据dishonoured bill股份share或有负债contingent liability所有权ownership承兑acceptance承兑人acceptor法定股本authorised capital股东主权shareholders'equity股东资金shareholders'fund受票人drawee直线折旧法straight-line depreciation method 直接工资direct wages直接原料direct material直接费用direct expenses股票share certificate承销人consignee承销清单account sales抵销set-offs抵销性错误compensating error定额制度imprest system[1] 下一页科目account负债liabilities信讬人trustee按比例分配pro rata背书endorsement持票人holder盈余surplus盈余分拨帐appropriation account重点钜数materiality重估折旧法revaluation depreciation method 借方debit借项通知单debit note借项通知单(银行用) debit advice库存现金cash in hand配比match个别several纯利net profit纯利率net profit ratio记帐时借贷方互调complete reversal of entries 特别原始簿special book of original entry原始分录错误error of original entry原始分录簿book of original entry原则性错误error of principle流动资产current assets流动负债current liabilities流动比率current ratio流动抵押品floating charge租购hire purchase租购公司hirer个体entity差额承上balance brought down差额承前balance brought forward差额转下balance carried down帐户account透支overdraft透支额度facility extent名调乱错误error of commission现金日记簿cash book现金收支帐receipts and payments account现金折扣cash discount虚帐户nominal account净损失net loss累积基金accumulated fund停止经营quit concern动用资金capital employed专利税royalty专利权patent货物寄销帐goods sent on consignment account 票面值par value接纳accept净流动资产net current assets速动比率liquidity ratio寄销consignment寄销人consignor寄销帐consignment account票据拒付手续费noting charges票据贴现discounting bill of exchange组织大纲memorandum of association组织章程articles of association商誉goodwill贷方credit贷项通知单credit note贷项通知单(银行用) credit advice提用drawings提款帐drawings account费用expenses期未存货closing stock期初存货opening stock单式簿记single-entry bookkeeping备忘memorandum补助分类帐subsidiary account报表statement贴现discount发票invoice发票人drawer间接工资indirect wages贴现手续费discounting charge普通股ordinary shares上一页[1] [2] [3] [4] [5] [6] [7] 下一页普通日记簿general journal普通原始簿general book of original entry间接原料indirect material间接费用indirect expenses, overhead间接制造成本factory overhead开帐分录opening entries结帐分录closing entries短期合营joint venture短期合营帐joint venture account短期合营备忘帐memorandum joint venture account 结算票据honour the bill of exchange超额利润super profit资本capital资本主proprietor资本支出capital expenditure资本报酬率return on capital employed零用现金凭单petty cash voucher零用现金簿petty cash book债权人creditor债券debenture预计利息帐法interest suspense account method预付费用prepaid expenses预取收益receipt in advance会计等式accounting equation损益帐profit and loss account损益计算income determination过帐posting资产assets资产负债表balance sheet资产收回价值goods repossessed value试算表trial balance经常性项目recurrent item溢价premium溢价发行issued at premium催缴股款call银行往来调节表bank reconciliation statement复式簿记double-entry bookkeeping说明account for实帐户real account对销contra制成品finished goods汇票bill of exchange, draft实际成本actual cost截线enter short认讲意图offer暂记帐户suspense account销货成本cost of goods sold销货折扣discounts allowed销货退回簿returns inwards book销货净额net sales销货发票sales invoice销货簿sales journal调整adjustment制造成本会计manufacturing account数量表达及稳定货币量度quantifiability and stable monetary measure随要随付payable on demand余绌surplus and deficit遗漏错误error of omission余额承上balance brought down余额承前balance brought forward余额递减折旧法reducing balance depreciation method余额转下balance carried down历史成本historical cost担保还款佣金del credere commission总分类帐general ledger应付帐款分类帐creditors ledger, purchases ledger应付帐款分类帐统制帐户creditors ledger control account, purchases ledger control account 上一页[1] [2] [3] [4] [5] [6] [7] 下一页应收帐款分类帐debtors ledger, sales ledger应收帐款分类帐统制帐户debtors ledger control account, sales ledger control account应计收益accrued income亏绌deficit购货折扣discounts received购货退出簿returns outwards book购货帐purchases account购货净额net purchases购货簿purchases journal营业折扣trade discount购销帐trading account购销损益帐trading and profit and loss account优先股preference shares应付帐款赊帐期限credit period received form trade creditors 应付票据bill payable应收帐款赊帐期限credit period allowed to trade debtors应收票据bill receivable应计基础accrued basis购买权option偿债基金sinking fund营运资金比率working capital ratio转让transfer旧换新trade-in稳健保守conservatism, prudence簿记bookkeeping继续经营going concern变产帐realisation account赎回资本准备金capital redemption reserve fund英汉会计词汇accept 接纳acceptance 承兑accepted draft/bill 已承兑汇票acceptor 承兑人account 科目，帐户account for 说明account sales 承销清单accounting equation 会计等式accrued basis 应计基础accrued income 应计收益accumulated fund 累积基金actual cost 实际成本adjustment 调整allocation 分配application and allotment 申请及分配apportionment 分摊appropriation account 盈余分拨帐articles of association 组织章程assets 资产authorised capital 法定股本autopay 自动转帐bad debts 呆帐balance brought down 余额承上balance brought forward 余额承前balance carried down 余额转下balance sheet 资产负债表bank reconciliation statement 银行往来调节表bill of exchange, draft 汇票bill payable 应付票据bill receivable 应收票据book of original entry 原始分录簿bookkeeping 簿记business entity 企业个体call 催缴股款called-up capital 己催缴股本calls in arrear 欠付催缴股款capital 资本capital employed 动用资金capital expenditure 资本支出上一页[1] [2] [3] [4] [5] [6] [7] 下一页capital redemption reserve fund 赎回资本准备金cash book 现金日记簿cash discount 现金折扣cash in hand 手存现金closing stock 期未存货compensating error 抵销性错误complete reversal of entries 记帐时借贷方互调conservatism 稳健保守consignee 承销人consignment 寄销consignment account 寄销帐consignor 寄销人consistency 一贯原则contingent liability 或有负债contra 对销cost accounting 成本会计cost of goods sold 销货成本credit 贷方credit advice 贷项通知单(银行用)credit note 贷项通知单credit period allowed to trade debtors 应收帐款赊帐期限credit period received form trade creditors 应付帐款赊帐期限creditor 债权人creditors ledger 应付帐款分类帐creditors ledger control account 应付帐款分类帐统制帐户current assets 流动资产current liabilities 流动负债current ratio 流动比率debenture 债券debit 借方debit advice 借项通知单(银行用)debit note 借项通知单debtors ledger 应收帐款分类帐debtors ledger control account 应收帐款分类帐统制帐户del credere commission 担保还款佣金deficit 亏绌depreciation 折旧depreciation account method 折旧帐法depreciation provision account method 折旧准备帐法direct expenses 直接费用direct material 直接原料direct wages 直接工资discount 贴现，折价discounts allowed 销货折扣discount column 折扣栏discounts received 购货折扣discounting bill of exchange 票据贴现discounting charge 贴现手续费dishonoured bill 拒付票据double-entry bookkeeping 复式簿记draft 汇票drawee 受票人drawer 发票人drawings 提用drawings account 提款帐endorsement 背书enter short 截线entity 个体error of commission 帐名调乱错误error of omission 遗漏错误error of original entry 原始分录错误error of principle 原则性错误expenses 费用extract 抽取facility extent 透支额度factory overhead 间接制造成本final accounts 决算表finished goods 制成品fixed assets 固定资产floating charge 流动抵押品forfeiture 没收freehold 永久业权general book of original entry 普通原始簿上一页[1] [2] [3] [4] [5] [6] [7] 下一页general journal 日记簿general ledger 总分类帐going concern 继续经营goods in transit 在运品goods repossessed value 资产收回价值goods sent on consignment account 货物寄销帐goodwill 商誉gross loss 毛损gross profit 毛利gross profit ratio 毛利率hire purchase 租购hirer 租购公司historical cost 历史成本holder 持票人honour the bill of exchange 结算票据impersonal account 非人名帐户imprest system 定额制度income determination 损益计算indirect expenses 间接费用indirect material 间接原料indirect wages 间接工资interest account method 利息帐法interest suspense account method 预计利息帐法invoice 发票issued at par 平价发行issued at premium 溢价发行issued capital 已发行股本joint 共同joint venture 短期合营joint venture account 短期合营帐journal 日记簿ledger 分类帐legal person 法人liabilities 负债liquidity ratio 速动比率long-term liabilities 长期负债manufacturing account 制造成本会计margin 毛利率mark-up 加成match 配比materiality 重点钜数memorandum 备忘memorandum joint venture account 短期合营备忘帐memorandum of association 组织大纲minority balance 少量余额monthly statement 月结单net current assets 净流动资产net loss 净损失net profit 纯利net profit ratio 纯利率net purchases 购货净额net sales 销货净额nominal account 虚帐户noting 公证文件noting charges 票据拒付手续费object clause 目标条款offer 认讲意图opening stock 期初存货opening entries 开帐分录option 购买权ordinary shares 普通股overdraft 透支overhead 间接费用ownership 所有权paid-up capital 己缴股本par value 票面值partnership 合伙企业patent 专利权payable on demand 随要随付personal account 人名帐户petty cash book 零用现金簿petty cash voucher 零用现金凭单posting 过帐preference shares 优先股premium 溢价prepaid expenses 预付费用prime cost 主要成本上一页[1] [2] [3] [4] [5] [6] [7] 下一页pro rata 按比例分配profit and loss account 损益帐proprietor 资本主provision for bad debts 呆帐准备prudence 稳健保守purchases account 购货帐purchases journal 购货簿purchases ledger 应付帐款分类帐purchases ledger control account 应付帐款分类帐统制帐户quantifiability and stable monetary measure 数量表达及稳定货币量度quit concern 停止经营real account 实帐户realisation account 变产帐receipts and payments account 现金收支帐receipt in advance 预取收益recurrent item 经常性项目reducing balance depreciation method 余额递减折旧法replacement 重置retired bill 已赎回票据returns inwards book 销货退回簿return on capital employed 资本报酬率returns outwards book 购货退出簿revaluation depreciation method 重估折旧法royalty 专利税sales invoice 销货发票sales journal 销货簿sales ledger 应收帐款分类帐sales ledger control account 应收帐款分类帐统制帐户set-offs 抵销several 个别share 股份share capital 股本share certificate 股票shareholders'equity 股东主权shareholders'fund 股东资金self-balancing 自平self-balancing ledger 自平分类帐single-entry bookkeeping 单式簿记sinking fund 偿债基金special book of original entry 特别原始簿statement 报表stock account 存货帐stock records 存货记录簿stock turnover rate 存货周转率straight-line depreciation method 直线折旧法subsidiary account 补助分类帐super profit 超额利润surplus 盈余surplus and deficit 余绌suspense account 暂记帐户trade discount 营业折扣trade-in 旧换新trading account 购销帐trading and profit and loss account 购销损益帐transfer 转让trial balance 试算表trustee 信讬人uncalled capital 未催缴股本vendor account 出让人帐work-in-progress 在制品working capital ratio 营运资金比率working paper 工作底稿year-end stock taking 年终盘点存货会计账目用语会计报表statement of account往来帐目account current现在往来帐||存款额current accout销货帐account sales共同计算帐项joint account未决帐项outstanding account贷方帐项credit account||creditor account借方帐项debit account||debtor account应付帐||应付未付帐account payable应收帐||应收未收帐account receivable新交易||新帐new account未决帐||老帐old account现金帐cash account流水帐running account暂记帐||未定帐suspense account过期帐||延滞帐overdue account||pastdue account杂项帐户sundry account详细帐单||明细表detail account呆帐bad account会计项目title of account会计薄||帐薄account-book营业报告书||损益计算表account of budiness||business report 借贷细帐||交验帐account rendered明细帐account stated与... 银行开立一户头to open an account with与... 银行建立交易to keep account with继续记帐to keep account与... 有交易to have an account with作成会计帐||有往来帐项to make out an account with清算||清理债务to make up an account清洁帐目||与... 停止交易to close one's account with结帐to close an account清理未付款to ask an account||to demand an account结清差额to balance the account with清算to settle an account||to liquidate an account||to square an account审查帐目||监查帐目to audit an account检查帐目to examine an account转入A的帐户to charge the amount to A's account以计帐方式付款to pay on account代理某人||为某人on one's account||on account of one为自己计算||独立帐目on one's own account由某人收益并负风险on one's account and risk||for one's account and risk 由某人负担for one's account||for account of one按某人指示||列入某人帐户by order and for account of one列入5月份帐目for May account编入某中帐项下to pass to the account of||to place to the account of寄出清算书to send in an account||to send in render an account。
注册会计师考试英语加试会计英语词汇汇总
注册会计师考试英语加试会计英语词汇汇总注册会计师考试是一项具有很高难度和专业性的考试，其中英语加试是会计专业学习的重要组成部分。
以下是一个关于会计英语词汇的汇总。
1. 财务会计（Financial Accounting）：财务会计是记录和报告一个组织或个人财务状况的过程。
2. 管理会计（Management Accounting）：管理会计是为管理层提供决策支持和资源分配的信息的过程。
3. 税务会计（Tax Accounting）：税务会计是为了遵守税法和报税目的而记录和报告税务事项的过程。
4. 审计（Auditing）：审计是对财务记录和报告的独立审查，以评估其准确性和合规性。
5. 资产（Assets）：资产是指一个组织或个人拥有的具有经济价值的资源。
6. 负债（Liabilities）：负债是指一个组织或个人对他人的经济债务。
7. 所有者权益（Owner's Equity）：所有者权益是一个组织或个人净资产的部分，表示对资产的所有权和控制权。
8. 收入（Revenue）：收入是指一个组织或个人在经营活动中获得的资源或增加了所有者权益的经济利益。
9. 成本（Cost）：成本是指用于生产或获得产品或服务的资源的金额。
10. 费用（Expense）：费用是指用于经营活动的支出，通常与产品或服务的生产或销售有关。
11. 利润（Profit）：利润是指一个组织或个人在销售产品或提供服务后获得的经济利益。
12. 财务比率（Financial Ratios）：财务比率是通过比较一个组织的不同财务指标来评估管理层的财务绩效。
13. 资本预算（Capital Budgeting）：资本预算是一种决策过程，用于评估和选择投资项目，以确定最有利可图的项目。
14. 风险管理（Risk Management）：风险管理是一种评估和管理一个组织面临的潜在风险的过程，以减少损失和不确定性。
15. 现金流量（Cash Flow）：现金流量是一个组织或个人在一段时间内收入和支出现金的净量。
CPA英语词汇通关必备手册(审计1-4)
Auditing审计PARTⅠChina Code of Ethics for Certified Public Accountants第一部分职业道德守则1．appointment, removal and resignation of auditor 注册会计师的任命、解聘和辞职2．fundamental principles 基本原则3．professional ethics 职业道德➢integrity 诚信➢objectivity / subjectivity 客观性/主观性➢professional competence and due care 专业胜任能力和应有的关注➢confidentiality 保密➢professional behavior 职业行为4．independence 独立性➢bias 偏见5．safeguard 防范措施6．self-interest 自身利益➢loans and guarantees 贷款和担保➢close business relationships 密切的商业关系➢employment with an audit client 与审计客户发生雇佣关系➢family and personal relationships 家庭和私人关系➢gifts and hospitality 礼品和款待➢lowball （向顾客）虚报低价7．self-review 自我评价8．advocacy 过度推介9．familiarity 亲密关系10．intimidation 外在压力11．conflict of interest 利益冲突12．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13．second opinion 第二次意见14．custody of client assets 保管客户资产15．terminate （使）终结；（使）结束；解雇➢eliminate 消除，排除16．solicit 招揽；征求17．network 网络➢network firms 网络事务所18．public interest entities 公共利益实体➢audit client that are public interest entities 属于公共利益实体的审计客户19．related entities 关联实体20．engagement period 业务期间21．financial interest 经济利益22．close family member 其他近亲属➢immediate family 主要近亲属23．temporary staff assignments 临时借出员工24．the member of the audit team that recently served as a director, officer or specific employee of the audit client （审计项目组成员）最近曾任审计客户的董事、高级管理人员或特定员工25．acting as a director or officer of the audit client 兼任审计客户的董事或高级管理人员26．long association with an audit client 与审计客户存在长期业务关系27．provision of non-assurance services to audit clients 为审计客户提供非鉴证业务28．valuation services 评估服务➢taxation services 税务服务➢internal audit services 内部审计服务➢IT systems services 信息技术系统服务➢litigation support services 诉讼支持服务➢legal services 法律服务➢recruiting services 招聘服务➢corporate finance services 公司理财服务29．overdue fee 逾期收费➢contingent fee 或有收费➢referral fee 介绍费30．compensation and evaluation policies 薪酬和业绩评价政策31．actual or threatened litigation 诉讼或诉讼威胁32．nomination 任命；指派；提名33．client screening 客户甄别，客户筛选34．successor auditor 后任注册会计师➢present auditor 现任注册会计师➢predecessor auditor 前任注册会计师PART ⅡFundamentals to Audit35．audit 审计➢auditor 审计师；审计人员➢audit objective 审计目标➢audit plan 审计计划➢audit strategy 审计策略➢audit evidence 审计证据➢audit resources 审计资源36．audit risk 审计风险➢inherent risk 固有风险➢control risk 控制风险➢detection risk 检查风险➢risk of material misstatements 重大错报风险➢Audit risk=Inherent risk ×Control risk ×Detection risk 37．misstatement 错报；虚假陈述➢factual misstatement 事实错报➢judgmental misstatement 判断错报➢projected misstatement 推断错报38．error 错误（无意识做错）39．manual voucher 手工传票；手工凭证➢electric voucher 电子传票；电子凭证40．contradiction 矛盾，对立，反驳，否认➢inconsistent 矛盾的，不一致的➢consistent with 与……一致，符合41．acceptable 可接受的➢unacceptable 不可接受的42．professional skepticism 职业怀疑➢professional judgment 职业判断43．combined approach 综合性方案44．sufficient 充分的，足够的➢sufficiency 充足，充分性➢adequate 充足的，足够的➢adequacy 充足，足够，适当45．appropriate 适当的；占用、拨出➢appropriateness 恰当，适当➢appropriation 拨款，挪用➢relevant 相关的➢relevance 相关，相关性➢reliable 可靠的➢reliability 可靠性，可靠程度46．available 可得到的，可利用的➢availability 可得性，可用性，有效性47．aggregate 合计，集合，总体，集合体；合计的、集合的48．proficiency 熟练，精通49．assertion 认定➢rights and obligations 权利和义务➢valuation and allocation 计价和分摊➢existence 存在➢occurrence 发生➢completeness 完整性➢accuracy 准确性➢classification and understandability 分类和可理解性➢cut-off 截止➢presentation 列报➢disclosure 披露50．CAATs(Computer-Assisted Audit Techniques) 计算机辅助审计技术51．application control 应用控制➢general control 一般52．NET(nature, extent and timing) 性质、范围和时间安排53．explicit 明确的，清楚的；直率的➢implicit 暗示的；含蓄的54．audit sampling 审计抽样➢statistical sampling 统计抽样➢non-statistical sampling 非统计抽样➢attribute sampling 属性抽样➢variable sampling 变量抽样55．population （抽样）总体➢sample 样本；例子；样品；取样➢sample size 样本量；样本大小56．sampling risk 抽样风险➢non-sampling risk 非抽样风险57．random selection 随机数选样➢systematic selection 系统选样➢haphazard selection 随意选样58．tolerable misstatement 可容忍错报➢tolerable rate of deviation 可容忍偏差率59．stratification 分层60．PPS Sampling(Probability-Proportional-to-Size Sampling) 概率比例规模抽样61．materiality 重要性➢material 重要的；实质性的62．truth and fairness 真实公允63．acknowledge 承认，认可；告知已收到➢acknowledge receipt 确认收到；证实收到64．judgment 判断；辨别力65．justify 证明……是正当的➢justification 理由；认为有理66．omission 漏报67．audit documentation 审计工作底稿➢working papers 审计工作底稿68．audit file 审计档案➢permanent audit file 永久性档案➢current audit file 当期档案69．audit procedure 审计程序➢inspection of tangible assets 有形资产的检查➢inspection of documentation or records 文档和记录的检查➢inquiry=enquiry 询问➢analytical procedures 分析性程序➢analytical review 分析性复核70．staff 职员，工作人员➢audit staff 审计工作人员➢audit staffing 审计工作人员配备71．audit engagement letter=letter of engagement 审计业务约定书72．audit trail 审计线索73．audit approach 审计方法（论）74．schedule=timetable 时间表，计划表；一览表75．entity 主体，实体76．reasonable assurance 合理保证➢inherent limitation 固有局限性77．confirmation 函证；确认，证实➢positive confirmation 积极函证➢negative confirmation 消极函证78．audit engagement 审计业务➢review engagement 审阅业务➢agreed-upon procedures （执行）商定程序➢compilation engagement 代编财务信息79．assurance engagement 鉴证业务80．accountability 负责➢responsibility 责任81．stewardship 管理工作82．those charged with governance 公司治理层➢corporate governance 公司治理83．deficiency 缺乏，不足；缺陷，缺点84．enhance the credibility 增强可信性85．exemption 豁免，免除；免税PART ⅢAuditing Procedures第三部分审计测试流程86．substantive procedure 实质性程序➢analytical procedure 分析程序87．internal control 内部控制➢test of control 控制测试➢implementation of control 控制实施➢segregation of duties 职责分离88．internal control system 内部控制制度➢control environment 控制环境➢entity’s risk assessment process 被审计单位风险评估过程➢information system relevant to financial reporting 与财务报告相关的系统信息➢control activities 控制活动➢monitoring of controls 对控制的监督➢detective control/preventative control 检查性控制/预防性控制89．risk assessment procedures 风险评估程序➢risk identification 风险识别➢responding to the assessed risks/responding to the risk assessment 针对评估的风险采取应对措施90．management bias 管理层偏向➢impartial 公平的，公正的，不偏不倚的91．account balance 账户余额➢classes of transactions 各类交易92．likelihood 可能性，可能93．authority 授权，权限；权力，职权➢authorize 授权，批准➢authentication 证明，认证；身份验证94．interim and final audits 期中和期末审计95．charges and commitments 费用和承诺96．predict 预测，预知➢predictability 可预测性；可预见性➢predictable 可预见的；可预测的97．narrative note 文字说明➢questionnaire 调查表，问卷➢flowchart 流程图➢checklist 清单，检查表98．implication 暗示；含义99．susceptible 易受影响的100．material weakness 重大缺陷；重大弱点101．overstatement 多计，虚增；夸大➢understatement 少报；保守的陈述102．significant risk 特别风险103．unusual transaction 非常规交易104．abnormal 异常的105．walk-through test 穿行测试PART ⅣTransaction Cycles第四部分交易循环106．cycle approach 循环法➢account approach 账户法107．sales and receivables cycle 销售和应收账款循环➢purchases and payables cycle 采购和应付账款循环➢requisition 请购，请购单➢procurement 采购；获得，取得108．sales system 销售系统➢selling(authorization) 销售（授权）➢goods outwards(custody) 发货（保管）109．perpetual inventory system 永续盘存制110．physical inventory counts 存货盘点111．obsolete 淘汰，废弃；过时的，淘汰的，老式的➢obsolescence 过时，陈旧112．goods received notes(GRNs) 收货单，验货单➢goods dispatched notes(GDNs) 发货单➢dispatch 派遣，分配113．reimburse 清偿；偿还，赔偿➢reimbursement清偿，偿付；偿还，退还➢remit 汇款➢remittance 汇款114．teeming and lading 截留移用，挪用现金➢window dressing 粉饰115．sequence 顺序，序列➢numerical sequence 数字顺序116．letter of authority 授权书117．negotiable securities 可流通证券，有价证券118．bank reconciliation 银行存款余额调节表➢bank statement 银行存款余额对账单➢cash count 现金盘点119．coherence 一致，连贯性120．accounting records 会计分录121．sales invoices 销售发票122．shipping documents 运输单据123．source documents 原始凭证；交易凭证124．supervision of physical inventory count 监盘125．accounting estimates 会计估计鉴于大家都没有联合起来进行整理，楼主一人整理实在耽误学习时间。
cpa会计英语词汇
Unit 4 Accounting PART I Fundamentals toAccounting第一部分会计基本原理1.accounting[ə'kaʊntɪŋ]n.会计2.double-entry system复式记账法2-1 Dr.(Debit) 借记2-2 Cr.(Credit) 贷记3.accounting basic assumption会计基本假设4.accounting entity会计主体5.going concern持续经营6.accounting periods会计分期7.monetary measurement 货币计量8.accounting basis会计基础9.accrual[ə'krʊəl]basis权责发生制【讲解】accrual n. 自然增长，权责发生制原则，应计项目accrual concept 应计概念accrue [ə'kruː] v. 积累，自然增长或利益增加，产生10.accounting policies 会计政策11.substance over form 实质重于形式12.accounting elements 会计要素13.recognition[rekəg'nɪʃ(ə)n] n. 确认13-1 initial recognition[rekəg'nɪʃ(ə)n]初始确认【讲解】recognize ['rɛkəg'naɪz] v.确认14.measurement['meʒəm(ə)nt] n. 计量14-1 subsequent ['sʌbsɪkw(ə)nt]measurement 后续计量15.asset['æset] n. 资产16.liability[laɪə'bɪlɪtɪ]n.负债17.owners’ equity所有者权益18.shareholder’s equity股东权益19.expense[ɪk'spens; ek-]n. 费用20.profit['prɒfɪt]n. 利润21.residual[rɪ'zɪdjʊəl]equity剩余权益22.residual claim剩余索取权23.capital['kæpɪt(ə)l] n.资本24.gains[ɡeinz] n. 利得25.loss[lɒs] n. 损失26.Retained earnings留存收益27.Share premium股本溢价28.historical cost历史成本【讲解】historical [hɪ'stɒrɪk(ə)l]adj. 历史的,历史上的historic [hɪ'stɒrɪk] adj.有历史意义的,历史上著名的28-1 replacement [rɪ'pleɪsm(ə)nt] cost 重置成本29.BalanceSheet/Statement ofFinancial Position 资产负债表29-1 Income Statement 利润表29-2 Cash Flow Statement现金流量表29-3 Statement of changesin owners’equity (orshareholders’equity)所有者权益（股东权益）变动表29-4 notes [nəʊts] n. 附注PART II FinancialAssets*第二部分金融资产* 30.financial assets金融资产e.g. A financial instrument is any contract that gives rise to a financial asset of one enterprise and a financial liability or equity instrument of another enterprise.【讲解】give rise to 引起，导致31.cash on hand 库存现金32.bank deposits[dɪ'pɒzɪt]银行存款33.A/R, account receivable应收账款34.notes receivable应收票据35.others receivable其他应收款项36.equity investment股权投资37.bond investment债券投资38.derivative financial instrument衍生金融工具39.active market活跃市场40.quotation[kwə(ʊ)'teɪʃ(ə)n]n. 报价41.financial assets atfair value throughprofit or loss以公允价值计量且其变动计入当期损益的金融资产41-1 those designated asat fair value throughprofit 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41-2 financial assetsheld for trading 交易性金融资产42.financial liability金融负债43.transaction costs交易费用43-1 incrementalexternal cost 新增的外部费用【讲解】incremental [ɪnkrə'məntl]adj. 增量的,增值的44.cash dividenddeclared but notdistributed 已宣告但尚未发放的现金股利投资收益45.profit and lossarising from fair valuechanges公允价值变动损益46.Held-to-maturityinvestments持有至到期投资47.amortized cost摊余成本【讲解】amortized [ə'mɔ:taizd]adj.分期偿还的,已摊销的48.effective interestrate实际利率49.loan[ləʊn] n. 贷款50.receivables[ri'si:vəblz]n. 应收账款51.available-for-salefinancial assets可供出售金融资产52.impairment offinancial assets金融资产减值52-1 impairment loss offinancial assets 金融资产减值损失53.transfer of financialassets金融资产转移53-1 transfer of thefinancial asset in itsentirety 金融资产整体转移53-2 transfer of a part ofthe financial asset 金融资产部分转移54.derecognition[diː'rekəg'nɪʃən] n. 终止确认，撤销承认recognition54-1 derecognize [diː'rekəgnaɪz] v. 撤销承认e.g. An enterprise shall derecognize a financial liability (or part of it) only when the underlying present obligation (or part of it) is discharged/cancelled. 【译】金融负债的现时义务全部或部分已经解除的，才能终止确认该金融负债或其一部分。
会计英语术语解释
第一章Account payable 应付账款Account receivable 应收账款Accounting 会计Accounting equation 会计等式Asset 资产Audit 审计Balance sheet 平衡表（资产负债表）Capital 资本Certified management accountant (CMA) 注册管理会计Certified public accountant (CPA) 注册会计师Corporation 公司Entity 主体Expense 费用Financial accounting 财务会计Financial Accounting Standards Board (FASB) 财务会计准则委员会Financial statements 财务报告Generally accepted accounting principles(GAAP)公认接受会计准则Income statement 收入表（利润损益表）Liability 负债Management accounting 管理会计Net earnings 净收益Net income 净收入Net loss 净损失Net profit 净利润Note payable 应付票据Note receivable 应收票据Owner’s equity 所有者权益Owner withdrawals 实收资本Partnership 合伙制Proprietorship 个体制Revenue 收入Shareholder 股东Statement of cash flows 现金流量表Statement of earnings 净盈余报表Statement of financial position 财务状况报表Statement of operations 运营表Statement of owner’s equity 所有者权益报表Stockholder 股东Transaction 交易第二章Account 账簿、账户Chart of accounts会计科目表Credit把……记入贷方Debit把……记入借方Journal日记账Ledger总账、分类账Normal balance 正常余额、平衡Posting登帐、过账Trial balance 试算平衡第三章Accrual accounting 权责发生制book value(of a plant asset) 账面价值plant asset 固定资产Accrued expense 应计费用cash-basis accounting 收付实现制prepaid expense 预付费用Accrued revenue 应计收入contra account 抵消账户revenue principle 收入确认准则Accumulated depreciation累计折旧deferred revenue 递延收入time-period concept会计期间Adjusted trial balance 调整试算平衡depreciation折旧unearned revenue递延收入Adjusting entry 调整分录matching principle 配比原则第四章Accounting cycle 会计循环fixed asset固定资产plant asset 固定资产Closing the accounts 结账income summary 损益汇总账户postclosing trial balance 试算平衡Closing entries 结账分录liquidity 流动性reversing entries 转回分录Current asset 流动资产long-term asset 长期资产temporary accounts 临时性账户Current liability 流动负债long-term liability 长期负债work sheet 工作表Current ratio 流动比率operating cycle 营业周期Debt ratio 资产负债率permanent accounts 永久性账户第五章Cost of goods sold 销售成本Cost of sales 销货成本Gross margin边际收入Gross margin pencentage毛利润率Gross profit毛利润Gross profit pencentage毛利率Income from operations运营收入inventory存货inventory turnover 存货周转Invoice 发票，收据，单证Multi-step income statement多步式利润表Net purchases净销售Net sales revenue净销售收入Operating expenses运营成本Operating income 运营收入Other expense其他费用Other revenue其他收入Periodic inventory system 定期盘存制Perpetual inventory system永续盘存制sales销售Sales discount销售折扣Sales returns and allowances销售返还补贴Sales revenue 销售收入single-step income statement单步式利润表第六章Average-cost method 平均成本法Conservatism谨慎性原则Consistency principle 持续经营Disclosure principle 充分性披露（原则）Firsr-in first-out(FIFO) inventory costing method 先进先出法Weighted average inventory costing method加权平均法Gross profit method 毛利润法last-in first-out(FIFO) inventory costing method后进先出法Lower-of -cost-or-market(LCM)rule成本与市价孰低法Materiality concept重要性原则Specific indentifiction method个别确认法Specific -unit-cost method个别成本法第七章accounting information system会计信息系统batch processing 分批加工、成批处理cash disbursements journalcash payment journal 支票登记簿cash receipts journal 现金收入日记账check register 支票登记簿control account 统驭账户credit memorandum or credit memo 贷方备忘录data warehouse 数据仓库database 数据库debit memorandum or debit memo 借方备忘录、借记卡备忘录Enterprise Resource Planning 企业文化、企业资源规划general journal 普通日记账general ledger 总账hardware 硬件menu 菜单module 模板network 网络online processing 在线处理、联机处理purchases journal 购货日记账sales journal 销售日记账server 服务器software 软件special journal 特种日记账、专用日记账spreadsheet 试算表subsidiary ledger 明细分类账、辅助分类账第八章audit 审计、审核bank collection 银行托收bank reconciliation 银行往来对账单、银行存款余额调节表bank statement 银行对账单、银行结算清单check 支票computer virus 计算机病毒controller 财务主管deposit in transit 在途存款electronic funds transfer 电子资金调拨系统encryption 加密firewalls 防火墙imprest system 定额备用金制度internal control 内部控制nonsufficient funds（NSF）check 空头支票outstanding check 在途支票、未兑付支票petty cash 零用现金、零用金、小额现款Trojan horse 木马、特洛伊木马voucher 付款凭证、传票、凭单第九章Acid-test ratio酸性测试比率Aging-of-accounts method账龄分析法Allowance of Doubtful Accounts坏账准备Allowance for uncollectible accounts坏账准备Allowance method备抵法Bad-debt expense坏账损失Balance-sheet approach决算表平衡法Collection period收账日期Creditor债权人Day’s sales in receivables应收账款周转天数Debtor债务人Default on a note不履行付款义务Direct write-off method直接注销法Discounting a note receivable应收票据折价Dishonor of a note 没有追索权Doubtful-account expense呆账费用Due date到期日Income-statement approach损益表方法Interest利息Interest period计息期Interest rate利率Maker of a note出票人Maturity date到期日Maturity value到期价值Note term票据条款Payee of a note持票人（收款票据）Percent-of-sales method销货百分比法Principal本金Principal amount本金金额Promissory note本票Quick ratio速动比率Receivables应收账款Time时间Uncollectible-account expense坏账损失第十章Accelerated depreciation method快速折旧法Amortization摊销Brand names商标名Capital expenditure资本支出Copyright版权Depletion expense折耗费Depreciable cost折旧成本Double-declining-balance（DDB）depreciation method双倍余额递减法Estimated residual value估计残值Estimated useful life估计使用年限Extraordinary repair非常维修Franchises特许权Goodwill商誉Intangibles无形资产Licenses授权Ordinary repair普通修理Patent专利Plant assets固定资产Salvage value残值Straight-line （SL）depreciation method直线法折旧Trademark商标Trade name商标名Units-of-production （UOP）depreciation method单位产量法第十一章accrued expense 应计费用、预提费用accrued liability 应计负债current portion of long-term debt 长期负债中一年内到期的部分current maturity 本期或一年内到期employee compensation 雇员薪酬FICA tax 联邦保险捐助税gross pay 工资的毛收入net pay 净支出payroll 工薪、工资short-term note payable 短期应付票据Social Security tax 社会保险税unemployment compensation tax 事业补偿税withheld income tax 预扣收入税第十三章additional paid-in capital 股本溢价authorization of stock 授权股票board of directors 董事book value 账面价值bylaws 规章、章程chairperson 主席charter 特许权、授权common stock 普通股contributed capital 已投股本cumulative preferred stock 累计优先股deficit 赤字、亏空dividends 股利double taxation 双重税收legal capital 法定资本limited liability 有限责任market value 市场价值outstanding stock 发行在外股票paid-in capital 实收资本par value 票面价值、面值preferred stock 优先股president 总裁、董事长rate of return on common stockholders’equity普通股收益率rate of return on total assets 资产回报率retained earnings 留存收益return on assets 资产回报return on equity 所有者权益回报shareholder 股东stated value设定价值、宣称价值、无票面值股票stock 股票stockholder 股东、股票持有者stockholders’ equity 所有者权益第十四章Appropriation of retained earnings 分类盈余Comprehensive income 毛利润，综合收入Earnings per share （EPS）每股收益Extraordinary gains and losses 营业外收入/支出Extraordinary item 异常项目Prior-period adjustment 先期调整Segment of the business 经营部门Statement of stockholders’ equity 所有者权益状况变动表Stock dividend 股票股利Stock split 股票分割（折分）Treasury stock 库藏股第十五章Bond discount 债券折价Bond premium 债券溢价Bonds payable 应付债券Callable bonds 可回购债券Capital lease 融资租赁Convertible bonds 可转换债券Debentures 信用债券（无担保债券）Discount（on a bond）折价Effective interest rate 有效利（息）率Lease 租赁Lessee 承租人Lessor 出租人Leverage 杠杆Market interest rate 投资者实际回报率Mortgage 抵押Operating lease 经营性租赁Premium 溢价Present value 现值Serial bonds 系列债券Stated interest rate 票面利息率Term bonds 定期债券第十六章available-for-sale investments 可供出售投资（不以控制为目的）consolidated statements 合并会计报表controlling interest 主权益equity method 权益法foreign-currency exchange rate 汇率hedging 套期保值held-to-maturity investments 持有至到期投资long-term investment 长期投资majority interest 主权益marketable security 短期投资market-value method 市场法minority interest 小股东权益parent company 母公司short-term investment 短期投资strong currency 强通货subsidiary company 分（子）公司trading investments 短期投资weak currency 疲软货币第十八章accounts receivable turnover 应收账款周转率acid-test ratio 酸性测试比率benchmarking 标杆儿book value per share of common stock 普通股每股帐面价值capital charge 资本成本collection period 回收期common-size statement 比率报表cost of capital 资本成本current ratio 流动比率days' sales in receivables 应收账款周转天数debt ratio 资产负债率dividend yield 股利收益率earnings per share(EPS) 每股收益economic value added(EV A) 经济附加值horizontal analysis 平行分析interst-coverage ratio 利息覆盖率inventory turnover 存货周转率leverage 杠杆price/earnings ratio 市盈率，价格/收益比率quick ratio 速动比率rate of return on common stockholders equity 普通股东权益报酬率rate of return on net sales 销售利润率return on assets （ROA）资产回报率return on equity （ROE）所有者权益回报率，资本权益报酬率return on sales 销货收益率rate of return on total assets 资产总额利润报酬率，总资产报酬率return on stockholders' equity 股东权益回报times-interest-earned ratio 利息获得倍数比率trading on the equity 借款扩大资本trend percentages 趋势比率vertical analysis 垂直分析，静态分析，纵向分析working capital 营运资本，营运资金。
审计英语
audit审计CPA 注册会计师assurance 保证audit of financial statements 财务报表审计agreed-upon procedures 商定程序compilation 编制high levels of assurance 高保证水平moderate levels of assurance 中等保证水平credibility 可信性reliability 可靠性relevance 相关,相关性continuing professional education(CPE) 职业后续教育A uniform CPA examination 统一注会考试professional skepticism 职业谨慎objectivity 客观，客观性professional competence 专业胜任能力Senior CPA-in-charge 项目经理audit engagement letter 业务约定书recurring audit 连续审计、常年审计the client 委托人the nominated CPA 被提名审计师change CPA 更换审计师the existing CPA 现任审计师the preceding CPA 后任注册会计师The predecessor CPA 后任注册会计师audit appointment 审计委托the agreed term 约定条款accept an audit engagement 接受业务委托the objective of the engagement 委托目的the scope of the audit 审计范围issue the audit report 出具审计报告other CPA 其他注册会计师expert 专家withdraw 撤销an initial audit 初次审计the board of directors 董事会a change in engagement 变更约定书shareholder 股东component 组成部分knowledge of the entity’s business 了解被审计单位情况performing an audit of financial statements 实施财务报表审计assess inherent and control risks 评估固有风险和内部控制风险determine the nature, timing and extend of the audit procedures 决定审计程序的性质、时间和范围a general knowledge of, 初步了解a preliminary knowledge of 初步了解a more particular knowledge of 进一步了解prior to accepting an engagement 接受业务委托之前following acceptance of the engagement 接受业务委托之后update and revaluate information gathered previously 更新并重新评价以前收集的信息the prior year’s working papers 以前年度工作底稿director 董事senior operating personnel 高级管理人员internal audit personnel 内部审计人员internal audit reports 内部审计报告minutes of meeting 会议纪要material sent to shareholders or filed with regulatory authorities 寄送股东或报送临管部门备案的资料interim financial reports 中期财务报告management policy manual 管理政策手册chart of accounts 会计科目表exercise professional judgment 做出专业判断business risks(of the client) 经营风险management response thereto管理当局的对策appropriateness 适当性accounting estimate 会计估计management representations 管理层声明related party 关联方related party transaction 关联方交易going concern assumption 持续经营假设audit plan 审计计划the overall audit plan 总体审计计划the detailed audit plan 具体审计计划efficient audit 审计效率the size of the entity 被审计单位的规模the complexity of the audit 审计的复杂性the specific methodology and technology 具体的方法和技术financial performance 财务业绩material misstatement 重大遗漏significant audit areas 重点审计领域coordination 协调review 复核statutory responsibility 法定责任time budget 时间预算error 错误fraud 舞弊modified or additional procedure 修改或追加审计程序plan and perform audit procedure 计划和实施审计程序adequate accounting and internal control system 适当的会计和内部控制系统reduce but not eliminate 减少但不能消除manipulation 篡改falsification 伪造alteration of records or documents 更改文件或凭证misappropriation of assets 侵占资产transactions without substance 虚构交易misapplication of accounting policies 滥用会计政策the underlying records 原始凭证oversight or misinterpretation 疏忽或误解unusual pressures 异常压力accounting policy alternative 会计政策变更unusual transactions 异常交易incomplete files 不完整文件out of balance control accounts 财户余额不平衡lack of proper authorization 缺乏恰当的授权computer information systems environment 计算机信息系统环境inherent limitations of audit test 审计测试的固有限制discuss with management 与管理层讨论the remedial action 纠正措施seek legal advice 寻求法律咨询laws and regulations 法律与规章noncompliance 没有遵守withdrawal from the engagement 解除业务约定senior management 高级管理层detect noncompliance laws and regulations 发现没有遵守法律与规章的行为deliberate failure to record transactions 故意漏记交易senior management override of control 高级管理层逾越控制intentional misrepresentations being made to the CPA 故意对CPA做出错误陈述written representation 管理层声明the suspected noncompliance 涉嫌存在违法行为audit committee 审计委员会supervisory board 监事会regulatory and enforcement authorities 监管和执法机构materiality 重要性exceed the materiality level 超过重要性水平approach the materiality level 接近重要性水平an acceptably low level 可接受的低水平the overall financial statement level and in related 财务报表层面和account balances and transaction levels 相关账户、交易层面the detected but uncorrected misstatements or omissions 已发现但尚未调整的错报或漏报misstatements or omissions 错报或漏报the detected and the projected misstatements or omissions 已发现和推断的错报或漏报aggregate 累计subsequent events 期后事项contingencies 或有事项extend the scope of the substantive test 扩大实质性测试范围adjust the financial statements 调整财务报表perform additional audit procedures 执行追加的审计程序carry out extended or additional tests of control 实施扩大或追加的控制测试modify the nature, timing and extend 修改实质性程序的性质、时间of planned substantive procedures 和范围audit risk 审计风险inherent risk 固有风险control risk 控制风险detection risk 检查风险inappropriate audit opinion 不恰当的审计意见material misstatement 重大错报analytical procedures risk 分析性测试风险substantive tests of the detail risk 细节测试风险tolerable misstatement 可容忍错报the combined level of inherent and control risks 固有风险和控制风险的综合水平the acceptable of detection risk 可接受的检查风险planned assessed level of control risk 计划评估的控制风险small business 小规模企业accounting system 会计系统internal control system 内部控制系统control environment 控制环境control procedures 控制程序compliance test 符合性程序test of control 控制测试walk-through test 穿行测试management letter 管理建议书material weakness in internal control 内部控制的重大缺陷risk assessment 风险评估control activities 控制活动information 信息communication 沟通monitoring 监督procedures manual 程序手册job descriptions 工作说明flow chart 流程图written narrative 文字叙述questionnaire 调查问卷reperformance of internal control 重新执行内部控制computer－assisted audit techniques 计算机辅助审计程序communication with management 与管理导沟通audit evidence 审计证据tests of control 控制测试substantive procedures 实质性程序sufficiency of audit evidence 审计证据的充分性appropriateness of audit evidence 审计证据的恰当性assertions 认定existence or occurrence 存在或发生completeness 完整性rights and obligations 权利与义务valuation or allocation 估价与分摊presentation and disclosure 表达与披露validity 合法性cut-off 截止mechanical accuracy 机械准确性classification 分类disclosure 披露inspection 检查supervision of counting 监盘observation 观察enquiry 询问confirmation 函证computation 计算analytical procedures 分析性程序vouch 核对aged trial balance 账龄分析表trace 追查audit sampling 审计抽样error 错误anomalous error 偶发性错误expected error 预期误差population 总体sampling risk 抽样风险non-sampling risk 非抽样风险sampling unit 抽样单位statistical sampling 统计抽样stratification 分层tolerable error 可容忍误差the risk of under reliance 信赖不足风险the risk of over reliance 信赖过度风险the risk of incorrect rejection 误拒风险the risk of incorrect acceptance 误受风险the rate of deviation 偏离程度sample size 样本量required confidence level 可信赖水平the number of sampling units in the population 总体中样本的数量methods used 所选用的方法effective audit 审计效果efficient audit 审计效率audit working papers(documentation) 审计工作底稿working trial balance 试算平衡表adjusting and reclassification entries 调整和重分类分录audit mark 审计标识indexing and cross-referencing 索引和交叉索引permanent audit files 永久性档案current audit files 当期档案comprehensive working papers 综合类工作底稿audit-oriented working papers 业务类工作底稿reference working papers 备查类工作底稿the use of standardized working papers 使用标准工作底稿checklists 核对用清单cash receipt 现金收据cash disbursement 现金支出petty cash 零用现金custody 保管custodian 保管人internal control questionnaire 内部控制调查问卷walk-through of the system 系统的穿行测试segregation of duties 职责划分deposit slip 存款凭单purchase order 采购订单receiving report 验收报告general ledger 总分类账bank statement 银行对账单bank reconciliation 银行存款余额调节表balance sheet date 资产负债表日check outstanding 未兑现支票change fund 找零备用金cash count 现金盘点kiting 开空头支票float period 浮游期cut-off bank statement 截止性银行对账单unearned revenue 预收账款net realizable value 可变现净值collateral 抵押sales order 销售通知单storeroom 仓库storekeeper 仓库保管员perpetual inventory record 永续盘存记录shipping document 货运文件bill of lading 提货单billing 开票sales invoice 销售发票footing 加总、合计price list 价目表aging schedule 账龄分析表aged trial balance 过期账项试算表break down 分解、按细目分类delinquent account 过期账户confirmation 函证positive confirmation request 积极式函证negative confirmation request 消极式函证advance 预付款purchase requisition 请购单purchase order 订购单vouchers payable 应付凭单vendor’s invoice 卖方发票discrepancy 差异description 货物的说明、种类vouchers 付款凭单treasurer 出纳员remittance 汇款、付款gross margin 毛利reasonableness 合理性authenticity 真实性overhead 期间费用manufacturing overhead 制造费用bill of materials 用料单inspection record 验收记录job cost 订单成本计算单labor cost distribution 人工成本分配表material requisition 领料单payroll summary 工资汇总表payroll ledger 工资登记薄production order 生产通知单production runs 生产流程rate and deduction authorization form 工资率及扣减授权表time card 计时卡time ticket 计时单accountability 成本会计routing sheet 流程表supplies 机物料消耗utilities 公用事业费job order 分批工作通知单inventory-taking 存货盘点test count 抽点inventory tag 存货标签bond certificate 债券stock certificate 股票broker’s advice 经纪人意见书paid-in-capital 实收资本treasury stock 库存股bond debenture 债券契约portfolio 证券组合投资leasehold 租赁的asset retirement order 资产报废通知单registrar 注册管理机构transfer agent 过户代理人trust company 信托公司negotiable instrument 流通票据collateral 抵押品liens and mortgages 留置与抵押minutes of board of directors 董事会会议记录trustee 受托管理人restrictive covenant 限制性条款contributed capital 实缴资本stub 存根audit report 审计报告the truthfulness of the audit report 审计报告的真实性the legitimacy of the audit report 审计报告的合法性entity 被审计单位、客户addressee of the audit report 审计报告的收件人unqualified opinion 无保留意见qualified opinion 保留意见disclaimer of opinion 无法表示意见adverse opinion 否定意见introductory paragraph 引言段scope paragraph 范围段opinion paragraph 意见段explanatory paragraph 说明段material 重要professional language 专业术语scope limitation 范围限制unadjusted events 未调整事项adequately disclosed 适当披露the extent of impact on the financial statements 对会计报表反映的影响程序audit report on special purpose engagements 特殊目的的审计报告Audit Law, Audit Act审计法the Implementary Rules of the Audit law审计法实施条例audit criteria，audit standard审计标准auditing standard审计准则auditing principles审计原则audit manual审计手册Generally Accepted Auditing Standards公认审计准则audit laws and regulations审计法律规范audit system审计体制audit purview；audit jurisdiction；audit mandate审计权限audit responsibility审计职责audit supervision；supervision through auditing审计监督audit jurisdiction审计管辖权implementation of audit laws and regulations审计执法audit sanction审计处理audit penalty审计处罚conduct auditing in accordance with laws依法审计audit opinion审计意见audit decision审计决定audit suggestion, audit recommendation审计建议conclusion of audit review复核意见audit appeal审计复议audit hearing审计听证audit review审计复核audit strategy审计战略audit plan审计计划auditing program审计方案auditing objective审计目标audit scope 审计范围audit coverage审计内容audit conclusion审计结论audit assignments审计任务audit finding审计结果audit report审计报告audit method审计方法auditing process审计过程audit evidence审计证据audit test审计测试audit risk审计风险audit sampling审计抽样audit software审计软件auditing procedures审计程序audit investigation审计调查audit team审计小组audit trail审计线索working paper工作底稿auditing around the computer绕过计算机审计auditing through the computer通过计算机审计computer-assisted audit计算机辅助审计IT audit信息技术审计compliance audit, regularity audit合法性审计compliance audit合规性审计comprehensive audit综合审计value for money audit （VFM audit）效益审计performance audit绩效审计financial audit财务审计financial statement audit 财务报表审计audit of financial revenues and expenditures财务收支审计final account audit决算审计term-end accountability audit离任经济责任审计management audit管理审计project audit项目审计external audit外部审计internal audit内部审计government audit政府审计joint audit联合审计field audit实地审计final audit期末审计interim audit期中审计periodic audit定期审计initial audit初次审计preliminary audit初步审计post-audit 事后审计pre-audit事前审计concurrent audit事中审计special audit专项审计statutory audit法定审计successive audit后续审计follow up audit跟踪审计whole process auditing全过程审计surprise audit突击审计accountability audit经济责任审计middle term accountability audit任中经济责任审计audit report审计报告standard report标准报告long-form report长式报告short-form report短式报告audit working report审计工作报告Announcementof Audit Findings审计结果公告Auditor General审计长Deputy Auditor General 副审计长chief auditor审计主任senior auditor资深审计师auditor审计师（员）certified internal auditor（CIA）注册内部审计师certified information systems auditor（CISA）注册信息系统审计师certified public accountant（CPA）注册公共会计师chartered accountant（CA）特许会计师audit funds审计经费audit operating expense审计业务费special funds for auditing审计专项经费。
注册会计师考试《审计》常用英文单词大全
注册会计师考试《审计》常用英文单词大全1.audit 审计2.attestation 鉴证3.credibility 可信赖程度4.audit of financial statements 财务报表审计5.agreed-upon procedures 执行商定程序6.high levels of assurance 高水平保证pilation 编制8.reliability 可靠性9.relevance 相关性10.professional skepticism 职业谨慎11.objectivity 客观性12. professional competence 专业胜任能力13.Senior/CPA-in-charge 项目经理14.audit engagement letter 业务约定书15.recurring audit 连续审计16.the client 委托人17.change CPA 更换注册会计师18.the existing CPA 现任注册会计师19.the successor CPA 后任注册会计师20.the preceding CPA前任注册会计师21.issue the audit report 出具审计报告22.expert 专家23.the board of directors 董事会24.knowledge of the entity‘s business 了解被审计单位情况25.assess material misstatement risks 评估重大错报风险26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围27.a general knowledge of ——初步了解―――的情况28.a more knowledge of——进一步了解的情况29.the prior year‘s working papers 以前年度工作底稿30.minutes of meeting 会议纪要31.business risks 经营风险32.appropriateness 适当性33.accounting estimate 会计估计34.management representations 管理层声明35.going concern assumption 持续经营假设36.audit plan 审计计划37.significant audit areas 重点审计领域38.error 错误39.fraud舞弊40.modified or additional procedures 修改或追加审计程序41.misappropriation of assets 侵占资产42.transactions without substance 虚假交易43.unusual pressures 异常压力44.the suspected noncompliance 涉嫌存在违法行为45.materialiy 重要性46.exceed the materiality level 超过重要性水平47.approach the materiality level 接近重要性水平48.an acceptably low level 可接受水平49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层50.misstatements or omissions 错报或漏报51.aggregate 总计52.subsequent events 期后事项53.adjust the financial statements 调整财务报表54.perform additional audit procedures 实施追加的审计程序55.audit risk 审计风险56.detection risk 检查风险57.inappropriate audit opinion 不适当的审计意见58.material misstatement 重大的错报59.tolerable misstatement 可容忍错报60.the acceptable level of detection risk 可接受的检查风险61.assessed level of material misstatement risk 重大错报风险的评估水平62.simall business 小规模企业63.accounting system 会计系统64.test of control 控制测试65.walk-through test 穿行测试munication 沟通67.flow chart 流程图68.reperformance of internal control 重新执行69.audit evidence 审计证据70.substantive procedures 实质性程序71.assertions 认定72.esistence 存在73.occurrence 发生pleteness 完整性75.rights and obligations 权利和义务76.valuation and allocation 计价和分摊77.cutoff 截止78.accuracy 准确性79.classification 分类80.inspection 检查81.supervision of counting 监盘82.observation 观察83.confirmation 函证putation 计算85.analytical procedures 分析程序86.vouch 核对87.trace 追查88.audit sampling 审计抽样89.error 误差90.expected error 预期误差91.population 总体92.sampling risk 抽样风险93.non- sampling risk 非抽样风险94.sampling unit 抽样单位95.statistical sampling 统计抽样96.tolerable error 可容忍误差97.the risk of under reliance 信赖不足风险98.the risk of over reliance 信赖过度风险99.the risk of incorrect rejection 误拒风险100. the risk of incorrect acceptance 误受风险101.working trial balance 试算平衡表102.index and cross-referencing 索引和交叉索引103.cash receipt 现金收入104.cash disbursement 现金支出105.bank statement 银行对账单106.bank reconciliation 银行存款余额调节表107.balance sheet date 资产负债表日 realizable value 可变现净值109.storeroom 仓库110.sale invoice 销售发票111.price list 价目表112.positive confirmation request 积极式询证函113.negative confirmation request 消极式询证函114.purchase requisition 请购单115.receiving report 验收报告116.gross margin 毛利117.manufacturing overhead 制造费用118.material requisition 领料单119.inventory-taking 存货盘点120.bond certificate 债券121.stock certificate 股票122.audit report 审计报告123.entity 被审计单位124.addressee of the audit report 审计报告的收件人125.unqualified opinion 无保留意见126.qualified opinion 保留意见127.disclaimer of opinion 无法表示意见128.adverse opinion 否定意见。
2012CPA综合阶段英语—审计
Unit 2Risk Assessment and Response, Audit Reportand Consideration on Special Items《中国注册会计师审计准则第1211号——通过了解被审计单位及其环境识别和评估重大错报风险》作为专门规范风险评估的准则，规定注册会计师应当了解被审计单位及其环境，以充分识别和评估财务报表重大错报风险，设计和实施进一步审计程序。
China Auditing Standards No.1211 Identifying and assessing the risks of material misstatement by understanding the entity and its environment states that auditors should understand the entity and its environment, in order to fully identify and assess the material misstatement risk of the financial statements, design and implement further audit procedures.注册会计师应当实施下列风险评估程序：Procedures of risk assessment are as follows:询问管理层和被审计单位内部其他相关人员Inquiries分析程序Analytical procedures观察和检查Observation and inspection了解被审计单位及其环境总体要求：Overall requirements for the entity and its environment:注册会计师应当从下列方面了解被审计单位及其环境：The auditor should understand the entity and its environment as follows相关行业状况、法律环境与监管环境及其他外部因素Related industry status, legal and regulatory environment and other external factors被审计单位的性质The nature of the entity被审计单位对会计政策的选择和运用The selection and application of accounting policy被审计单位的目标、战略以及可能导致重大错报风险的相关经营风险The objectives, strategy and business risk that can lead to material misstatement risks对被审计单位财务业绩的衡量和评价Measurement and evaluation of financial performance被审计单位的内部控制The internal control了解被审计单位的内部控制Understanding the Internal control of the entity内部控制的含义和要素The definition and elements of the internal control内部控制是被审计单位为了合理保证财务报告的可靠性、经营的效率和效果以及对法律法规的遵守，由治理层、管理层和其他人员设计与执行的政策及程序。
CPA常用会计、审计英语词汇
常用会计英语词汇基本词汇A (1)account 账户,报表A (2)accounting postulate 会计假设A (3)accounting valuation 会计计价A (4)accountability concept 经营责任概念A (5)accountancy 会计职业A (6)accountant 会计师A (7)accounting 会计A (8)agency cost 代理成本A (9)accounting bases 会计基础A (10)accounting manual 会计手册A (11)accounting period 会计期间A (12)accounting policies 会计方针A (13)accounting rate of return 会计报酬率A (14)accounting reference date 会计参照日A (15)accounting reference period 会计参照期间A (16)accrual concept 应计概念A (17)accrual expenses 应计费用A (18)acid test ratio 速动比率(酸性测试比率)A (19)acquisition 收购A (20)acquisition accounting 收购会计A (21)adjusting events 调整事项A (22)administrative expenses 行政管理费A (23)amortization 摊销A (24)analytical review 分析性复核A (25)annual equivalent cost 年度等量成本法A (26)annual report and accounts 年度报告和报表A (27)appraisal cost 检验成本A (28)appropriation account 盈余分配账户A (29)articles of association 公司章程细则A (30)assets 资产A (31)assets cover 资产担保A (32)asset value per share 每股资产价值A (33)associated company 联营公司A (34)attainable standard 可达标准A (35)attributable profit 可归属利润A (36)audit 审计A (37)audit report 审计报告A (38)auditing standards 审计准则A (39)authorized share capital 额定股本A (40)available hours 可用小时A (41)avoidable costs 可避免成本B (42)back-to-back loan 易币贷款B (43)backflush accounting 倒退成本计算B (44)bad debts 坏帐B (45)bad debts ratio 坏帐比率B (46)bank charges 银行手续费B (47)bank overdraft 银行透支B (48)bank reconciliation 银行存款调节表B (49)bank statement 银行对账单B (50)bankruptcy 破产B (51)basis of apportionment 分摊基础B (52)batch 批量B (53)batch costing 分批成本计算B (54)beta factor B (市场)风险因素BB (55)bill 账单B (56)bill of exchange 汇票B (57)bill of lading 提单B (58)bill of materials 用料预计单B (59)bill payable 应付票据B (60)bill receivable 应收票据B (61)bin card 存货记录卡B (62)bonus 红利B (63)book-keeping 薄记B (64)Boston classification 波士顿分类B (65)breakeven chart 保本图B (66)breakeven point 保本点B (67)breaking-down time 复位时间B (68)budget 预算B (69)budget center 预算中心B (70)budget cost allowance 预算成本折让B (71)budget manual 预算手册B (72)budget period 预算期间B (73)budgetary control 预算控制B (74)budgeted capacity 预算生产能力B (75)business center 经营中心B (76)business entity 营业个体B (77)business unit 经营单位B (78)by-product 副产品C (79)called-up share capital 催缴股本C (80)capacity 生产能力C (81)capacity ratios 生产能力比率C (82)capital 资本C (83)capital assets pricing model 资本资产计价模式C (84)capital commitment 承诺资本C (85)capital employed 已运用的资本C (86)capital expenditure 资本支出C (87)capital expenditure authorization 资本支出核准C (88)capital expenditure control 资本支出控制C (89)capital expenditure proposal 资本支出申请C (90)capital funding planning 资本基金筹集计划C (91)capital gain 资本收益C (92)capital investment appraisal 资本投资评估C (93)capital maintenance 资本保全C (94)capital resource planning 资本资源计划C (95)capital surplus 资本盈余C (96)capital turnover 资本周转率C (97)card 记录卡C (98)cash 现金C (99)cash account 现金账户C (100)cash book 现金账薄C (101)cash cow 金牛产品C (102)cash flow 现金流量C (103)cash flow budget 现金流量预算C (104)cash flow statement 现金流量表C (105)cash ledger 现金分类账C (106)cash limit 现金限额C (107)CCA 现时成本会计C (108)center 中心C (109)changeover time 变更时间C (110)chartered entity 特许经济个体C (111)cheque 支票C (112)cheque register 支票登记薄C (113)classification 分类C (114)clock card 工时卡C (115)code 代码C (116)commitment accounting 承诺确认会计C (117)common cost 共同成本C (118)company limited by guarantee 有限担保责任公司C (119)company limited by shares 股份有限公司C (120)competitive position 竞争能力状况C (121)concept 概念C (122)conglomerate 跨行业企业C (123)consistency concept 一致性概念C (124)consolidated accounts 合并报表C (125)consolidation accounting 合并会计C (126)consortium 财团C (127)contingency plan 应急计划C (128)contingent liabilities 或有负债C (129)continuous operation 连续生产C (130)contra 抵消C (131)contract cost 合同成本C (132)contract costing 合同成本计算C (133)contribution centre 贡献中心C (134)contribution chart 贡献图C (135)control 控制C (136)control account 控制账户C (137)control limits 控制限度C (138)controllability concept 可控制概念C (139)controllable cost 可控制成本C (140)conversion cost 加工成本C (141)convertible loan stock 可转换为股票的贷款C (142)corporate appraisal 公司评估C (143)corporate planning 公司计划C (144)corporate social reporting 公司社会报告C (145)cost 成本C (146)cost account 成本账户C (147)cost accounting 成本会计C (148)cost accounting manual 成本手册C (149)cost adjustment 成本调整C (150)cost allocation 成本分配C (151)cost apportionment 成本分摊C (152)cost attribution 成本归属C (153)cost audit 成本审计C (154)cost benefit analysis 成本效益分析C (155)cost center 成本中心C (156)cost driver 成本动因C (157)cost of capital 资本成本C (158)cost of goods sold 销货成本C (159)cost of non-conformance 非相符成本C (160)cost of sales 销售成本C (161)cost reduction 成本降低C (162)cost structure 成本结构C (163)cost unit 成本单位C (164)cost-volume-profit analysis(CVP) 本量利分析C (165)costing 成本计算C (166)credit note 贷项通知C (167)credit report 信贷报告书C (168)creditor 债权人C (169)creditor days ratio 应付账款天数率C (170)creditors ledger 应付账款分类账C (171)critical event 关键事项C (172)critical path 关键路线C (173)cumulative preference shares 累积优先股C (174)current asset 流动资产C (175)current cost accounting 现时成本会计C (176)current liabilities 流动负债C (177)current purchasing power accounting 现时购买力会计C (178)current ratio 流动比率C (179)cut-off 截止C (180)CVP 本量利分析C (181)cycle time 周转时间D (182)debenture 债券D (183)debit note 借项通知D (184)debit capacity 举债能力D (185)debt ratio 债务比率D (186)debtor 债务人;应收账款D (187)debtor days ratio 应收账款天数率D (188)debtors ledger 应收账款分类账D (189)debtor' age analysis 应收账款账龄分析D (190)decision driven costs 决策连动成本D (191)decision tree 决策树D (192)defects 次品D (193)deferred expenditure 递延支出D (194)deferred shares 递延股份D (195)deferred taxation 递延税款D (196)delivery note 交货单D (197)departmental accounts 部门报表D (198)departmental budget 部门预算D (199)depreciation 折旧D (200)dispatch note 发运单D (201)development cost 开发成本D (202)differential cost 差别成本D (203)direct cost 直接成本D (204)direct debit 直接借项D (205)direct hours yield 直接小时产出率D (206)direct labour cost percentage rate 直接人工成本百分比D (207)direct labour hour rate 直接人工小时率D (208)directs on indirect work 间接工作事项上的工时D (209)discount rate 贴现率D (210)discounted cash flow 现金流量贴现D (211)discretionary cost 酌量成本D (212)distribution cost 摊销成本D (213)diversions 移用D (214)diverted hours 移用小时D (215)diverted hours ratio 移用工时比率D (216)dividend 股利D (217)dividend cover 股利产出率D (218)dividend per share 每股股利D (219)dog 疲软产品D (220)double entry accounting 复式会计D (221)double-entry book-keeping 复式薄记D (222)doubtful debts 可疑债务D (223)down time 停工时间D (224)dynamic programming 动态规划E (225)earning per share 每股盈利E (226)earning ratio 市盈率E (227)economic order quantity(EOQ) 经济订购批量E (228)efficient market hypothesis 有效市场假设E (229)efficiency ration 效率性比率E (230)element of cost 成本要素E (231)entity 经济个体E (232)environmental audit 环境审计E (233)environmental impact assessment 环境影响评价E (234)EOQ 经济订购批量E (235)equity 权益E (236)equity method of accounting 权益法会计计算E (237)equity share capital 权益股本E (238)equivalent units 当量E (239)event 事项E (240)exceptional items 例外事项E (241)expected value 期望值E (242)expenditure 支出E (243)expenses 费用E (244)external audit 外部审计E (245)external failure cost 外部损失成本E (246)extraordinary items 非常事项F (247)factory goods 让售商品F (248)factoring 应收帐款让售F (249)fair value 公允价值F (250)feedback 反馈F (251)FIFO 先近先出法F (252)final accounts 年终报表F (253)finance lease 融资租赁F (254)financial accounting 财务会计F (255)financial accounts calendar adjustment 财务报表的日历时间调整F (256)financial management 财务管理F (257)financial planning 财务计划F (258)financial statement 财务报表F (259)finished goods 完成品F (260)fixed asset 固定资产F (261)fixed overhead 固定制造费用F (262)fixed asset turnover 固定资产周转率F (263)fixed assets register 固定资产登记薄F (264)fixed cost 固定成本F (265)flexed budget 变动限额预算F (266)flexible budget 弹性预算F (267)float time 浮动时间F (268)floating charge 流动抵押F (269)flow of funds statement 资金流量表F (270)forecasting 预测F (271)founder's shares 发起人股份F (272)full capacity 满负荷生产能力F (273)function costing 职能成本计算F (274)functional budget 职能预算F (275)fund accounting 基金会计F (276)fundamental accounting concept 基础会计概念F (277)fungible assets 可互换资产F (278)futuristic planning 远景计划G (279)gap analysis 间距分析G (280)gearing 举债经营比率(杠杆)G (281)goal congruence 目标一致性G (282)going concern concept 持续经营概念G (283)goods received note 商品收讫单G (284)goodwill 商誉G (285)gross dividend yield 总股息产出率G (286)gross margin 总边际G (287)gross profit 毛利润G (288)gross profit percentage 毛利润百分比G (289)group 企业集团G (290)group accounts 集团报表H (291)high-geared 高结合杠杆(比例)H (292)hire purchase 租购H (293)historical cost 历史成本H (294)historical cost accounting 历史成本会计H (295)hours 小时H (296)hurdle rate 最低可接受的报酬率I (297)ideal standard 理想标准I (298)idle capacity ration 闲置生产能力比率I (299)idle time 闲置时间I (300)impersonal accounts 非记名账户I (301)imprest system 定额备用制度I (302)income and expenditure account 收益和支出报表I (303)incomplete records 不完善记录I (304)incremental cost 增量成本I (305)incremental yield 增量产出率I (306)indirect cost 间接成本I (307)indirect hours 间接小时I (308)insolvency 无力偿付I (309)intangible asset 无形资产I (310)integrated accounts 综合报表I (311)interdependency concept 关联性概念I (312)interest cover 利息保障倍数I (313)interlocking accounts 连锁报表I (314)internal audit 内部审计I (315)internal check 内部牵制I (316)internal control system 内部控制体系I (317)internal failure cost 内部损失成本I (318)internal rate of return(IRR) 内含报酬率I (319)inventory 存货I (320)investment 投资I (321)investment center 投资中心I (322)invoice register 发票登记薄I (323)issued share capital 已发行股本J (324)job 定单J (325)job card 工作卡J (326)job costing 工作成本计算J (327)job sheet 工作单J (328)joint cost 联合成本J (329)joint products 联产品J (330)joint stock company 股份公司J (331)joint venture 合资经营J (332)journal 日记账J (333)just-in-time(JIT) 适时制度J (334)just-in-time production 适时生产J (335)just-in-time purchasing 适时购买K (336)key factor 关键因素L (337)labour 人工L (338)labour transfer note 人工转移单L (339)leaning curve 学习曲线L (340)ledger 分类账户L (341)length of order book 定单平均周期L (342)letter of credit 信用证L (343)leverage 举债经营比率L (344)liabilities 负债L (345)life cycle costing 寿命周期成本计算L (346)LIFO 后近先出法L (347)limited liability company 有限责任公司L (348)limiting factor 限制因素L (349)line-item budget 明细支出预算L (350)liner programming 线性规划L (351)liquid assets 变现资产L (352)liquidation 清算L (353)liquidity ratios 易变现比率L (354)loan 贷款L (355)loan capital 借入资本L (356)long range planning 长期计划L (357)lost time record 虚耗时间记录L (358)low geared 低结合杠杆(比例)L (359)lower of cost or net realizable value concept 成本或可变净价孰低概念M (360)machine hour rate 机器小时率M (361)machine time record 机器时间记录M (362)managed cost 管理成本M (363)management accounting 管理会计M (364)management accounting concept 管理会计概念M (365)management accounting guides 管理会计指导方针M (366)management audit 管理审计M (367)management buy-out 管理性购买产权M (368)management by exception 例外管理原则M (369)margin 边际M (370)margin of safety ration 安全边际比率M (371)margin cost 边际成本M (372)margin costing 边际成本计算M (373)mark-down 降低标价M (374)mark-up 提高标价M (375)market risk premium 市场分险补偿M (376)market share 市场份额M (377)marketing cost 营销成本M (378)matching concept 配比概念M (379)materiality concept 重要性概念M (380)materials requisition 领料单M (381)materials returned note 退料单M (382)materials transfer note 材料转移单M (383)memorandum of association 公司设立细则M (384)merger 兼并M (385)merger accounting 兼并会计M (386)minority interest 少数股权M (387)mixed cost 混合成本N (388)net assets 净资产N (389)net book value 净账面价值N (390)net liquid funds 净可变现资金N (391)net margin 净边际N (392)net present value(NPV) 净现值N (393)net profit 净利润N (394)net realizable value 可变现净值N (395)net worth 资产净值N (396)network analysis 网络分析N (397)noise 干捞N (398)nominal account 名义账户N (399)nominal share capital 名义股本N (400)nominal holding 代理持有股份N (401)non-adjusting events 非调整事项N (402)non-financial performance measurement 非财务业绩计量N (403)non-integrated accounts 非综合报表N (404)non-liner programming 非线性规划N (405)non-voting shares 无表决权的股份N (406)notional cost 名义成本N (407)number of days stock 存货周转天数N (408)number of weeks stock 存货周转周数O (409)objective classification 客体分类O (410)obsolescence 陈旧O (411)off balance sheet finance 资产负债表外筹资O (412)offer for sale 标价出售O (413)operating budget 经营预算O (414)operating lease 经营租赁O (415)operating statement 营业报表O (416)operation time 操作时间O (417)operational control 经营控制O (418)operational gearing 经营杠杆O (419)operating plans 经营计划O (420)opportunity cost 机会成本O (421)order 定单O (422)ordinary shares 普通股O (423)out-of-date cheque 过期支票O (424)over capitalization 过分资本化O (425)overhead 制造费用O (426)overhead absorption rate 制造费用分配率O (427)overhead cost 制造费用O (428)overtrading 超过营业资金的经营P (429)paid cheque 已付支票P (430)paid-up share capital 认定股本P (431)parent company 母公司P (432)pareto distribution 帕累托分布P (433)participating preference shares 参与优先股P (434)partnership 合伙P (435)payable ledger 应付款项账户P (436)payback 回收期P (437)payments and receipts account 收入和支出报表P (438)payments withheld 保留款额P (439)payroll 工资单P (440)payroll analysis 工资分析P (441)percentage profit on turnover 利润对营业额比率P (442)period cost 期间成本P (443)perpetual inventory 永续盘存P (444)personal account 记名账户P (445)PEPT 项目评审法P (446)petty cash account 备用金账户P (447)petty cash voucher 备用金凭证P (448)physical inventory 实地盘存P (449)planning 计划P (450)planning horizon 计划时限P (451)planning period 计划期间P (452)policy cost 政策成本P (453)position audit 状况审计P (454)post balance sheet events 资产负债表编后事项P (455)practical capacity 实际生产能力P (456)pre-acquisition losses 购置前损失P (457)pre-acquisition profits 购置前利润P (458)preference shares 优先股P (459)preference creditors 优先债权人P (460)preferred creditors 优先债权人P (461)prepayments 预付款项P (462)present value 现值P (463)prevention cost 预防成本P (464)price ratio 市盈率P (465)prime cost 主要成本P (466)prime entry-books of 原始分录登记薄P (467)principal budget factor 主要预算因素P (468)prior charge capital 优先股P (469)prior year adjustments 以前年度调整P (470)priority base budgeting 优先顺序体制的预算P (471)private company 私人公司P (472)pro-forma invoice 预开发票P (473)problem child 问号产品P (474)process costing 分步成本计算P (475)process time 加工时间P (476)product cost 产品成本P (477)Product life cycle 产品寿命周期P (478)production cost 生产成本P (479)production cost of sales 售货成本P (480)production volume ratio 生产业务量比率P (481)profit center 利润中心P (482)profit per employee 每员工利润P (483)profit retained for the year 年度利润留存P (484)profit to turnover ratio 利润对营业额比率P (485)profit-volume graph 利量图P (486)profitability index 盈利指数P (487)programming 规划P (488)project evaluation and review technique 项目评审法P (489)projection 预计P (490)promissory note 本票P (491)prospectus 募债说明书P (492)provisions for liabilities and charges 偿债和费用准备P (493)prudent concept 稳健性概念P (494)public company 公开公司P (495)purchase order 订购单P (496)purchase requisition 请购单P (497)purchase ledger 采购账户Q (498)quality related costs 质量有关成本Q (499)queuing time 排队时间R (500)rate 率R (501)ratio 比率R (502)ration pyramid 比率金字塔R (503)raw material 原材料R (504)receipts and payments account 收入和支付报表R (505)receivable ledger 应收款项账户R (506)redeemable shares 可赎回股份R (507)redemption 赎回R (508)registered share capital 注册资本R (509)rejects 废品R (510)relevancy concept 相关性概念R (511)relevant costs 相关成本R (512)relevant range 相关范围R (513)reliability concept 可靠性概念R (514)replacement price 重置价格R (515)report 报表R (516)reporting 报告R (517)research cost, applied 应用性研究成本R (518)research cost, pure or basic 理论或基础研究成本R (519)reserves 留存收益R (520)residual income 剩余收益R (521)responsibility center 责任中心R (522)retention money 保留款额R (523)return on capital employed 运用资本报酬率R (524)returns 退回R (525)revenue 收入R (526)revenue center 收入中心R (527)revenue expenditure 收益支出R (528)revenue investment 收入性投资R (529)right issue 认股权发行R (530)rolling budget 滚动预算R (531)rolling forecast 滚动预测S (532)sales ledger 销售分类账S (533)sales order 销售定单S (534)sales per employee 每员工销售额S (535)scrap 废料S (536)scrip issue 红股发行S (537)secured creditors 有担保的债权人S (538)segmental reporting 分部报告S (539)selling cost 销售成本S (540)semi-fixed cost 半固定成本S (541)semi-variable cost 半变动成本S (542)sensitivity analysis 敏感性分析S (543)service cost center 服务成本中心S (544)service costing 服务成本计算S (545)set-up time 安装时间S (546)shadow prices 影子价格S (547)share 股票S (548)share capital 股份资本S (549)share option scheme 购股权证方案S (550)share premium 股票溢价S (551)sight draft 即期汇票S (552)single-entry book-keeping 单式薄记S (553)sinking fund 偿债基金S (554)slack time 松弛时间S (555)social responsibility cost 社会责任成本S (556)sole trader 独资经营者S (557)source and application of funds statement 资金来源和运用表S (558)special order costing 特殊定单成本计算S (559)staff costs 职工成本S (560)statement of account 营业账单S (561)statement of affairs 财务状况表S (562)statutory body 法定实体S (563)stock 存货S (564)stock control 存货控制S (565)stock turnover 存货周转率S (566)stocktaking 盘点存货S (567)stores requisition 领料申请单S (568)strategic business unit 战略性经营单位S (569)strategic management accounting 战略管理会计S (570)strategic planning 战略计划S (571)strategy 战略S (572)subjective classification 主体分类S (573)subscribed share capital 已认购的股本S (574)subsidiary undertaking 子公司S (575)sunk cost 沉没成本S (576)supply estimate 预算估计S (577)supply expenditure 预算支出S (578)suspense account 暂记账户S (579)SWOT analysis 长处和短处,机会和威胁分析S (580)system 制度,体系T (581)tactical planning 策略计划T (582)tactics 策略T (583)take-over 接收T (584)tangible asset 有形资产T (585)tangible fixed asset statement 有形固定资产表T (586)target cost 目标成本T (587)terotechnology 设备综合工程学T (588)throughput accounting 生产量会计T (589)time 时间T (590)time sheet 时间记录表T (591)total assets 总资产T (592)total quality management 全面质量管理T (593)total stocks 存货总计T (594)trade creditors 购货客户(应付账款)T (595)trade debtors 销货客户(应收账款)T (596)trading profit and loss account 营业损益表T (597)transfer price 转让价格T (598)transit time 中转时间T (599)treasurership 财务长制度T (600)trail balance 试算平衡表T (601)turnover 营业额U (602)uncalled share capital 未催缴股本U (603)under capitalization 不足资本化U (604)under or over-absorbed overhead 少吸收或多吸收的制造费用U (605)uniform accounting 统一会计U (606)uniform costing 统一成本计算U (607)unissued share capital 未发行股本V (608)value 价值V (609)value added 增值V (610)value analysis 价值分析V (611)value for money audit 经济效益审计V (612)vote 表决V (613)voucher 凭证W (614)waiting time 等候时间W (615)waste 废品(料)W (616)wasting asset 递耗资产W (617)weighted average cost of capital 资本的加权平均成本W (618)weighted average price 加权平均价格W (619)with resource 有追索权W (620)without recourse 无追索权W (621)working capital 营运资本W (622)write-down 减值Z (623)zero base budgeting 零基预算Z (624)zero coupon bond 无息债券Z (625)Z score 破产预测计分法常用审计英语词汇1 ability to perform the work 能力履行工作2 acceptance procedures 接受程序3 accountability 经管责任,问责性4 accounting estimate 会计估计5 accounts receivable listing 应收账款列表6 accounts receivable 应收账款7 accruals listing 应计项目列表8 accruals 应计项目9 accuracy 准确性10 adverse opinion 否定意见11 aged analysis 账龄分析12 agents 代理人13 agreed-upon procedures 约定审查业务14 analysis of errors 错误分析15 anomalous error 反常的错误16 appointment ethics 接受任命的相关职业道德考虑17 appointment 任命18 associated firms 关联公司19 association of chartered certified accounts（ACCA）英国特许注册会计师公会20 assurance engagement 保证约定21 assurance 保证22 audit 审计,审核,核数23 audit acceptance 接受审计24 audit approach 审计方法25 audit committee 审计委员会,审计小组26 audit engagement 审计业务约定书27 audit evaluation 审计评价28 audit evidence 审计证据29 audit plan 审计计划30 audit program 审计程序31 audit report as a means of communication 作为沟通方式的审计报告32 audit report 审计报告33 audit risk 审计风险34 audit sampling 审计抽样35 audit staffing 审计工作人员调配36 audit timing 审计时间安排37 audit trail 审计线索38 auditing standards 审计准则39 auditors duty of care 审计人员的审慎职责40 auditors report 审计报告41 authority attached to ISAs 遵守国际审计准则42 automated working papers 电子工作底稿43 bad debts 坏账44 bank 银行45 bank reconciliation 银行对账单,余额调节表46 beneficial interests 受益47 best value 最好的价值48 business risk 经营风险,商业风险49 Cadbury committee Cadbury 委员会50 cash count 现金盘点51 cash system 现金系统52 changes in nature of engagement 改变约定的性质上53 charges and commitments 费用和承诺54 charities 慈善机构55 CIS application controls 控制信息系统的应用控制56 CIS environments stand-alone microcomputers 单机控制环境57 client screening 客户甄别58 closely connected 有密切关系59 clubs 俱乐部60 communications between auditors and management 注册会计师和管理层的沟通61 communications on internal control 内部控制上的沟通62 companies act 公司法63 comparative financial statements 比较财务报表64 comparatives 比较的65 competence 能力66 compilation engagement 编辑约定书67 completeness 完整性68 completion of the audit 审计完成69 compliance with accounting regulations 符合～的作法会计规则70 computers assisted audit techniques （CAA Ts）计算机辅助审计技术（CAA Ts）71 confidence 保密72 confidentiality 保密性73 confirmation of accounts receivable 应收账款的询证74 conflict of interest 利益冲突75 constructive obligation 推定义务76 contingent asset 或有资产77 contingent liability 或有负债78 control environment 控制环境79 control procedures 控制程序80 control risk 控制风险81 controversy 矛盾,冲突82 corporate governance 公司治理机制83 corresponding figures 对应数字84 cost of conversion 转换成本,加工成本85 cost 成本86 courtesy87 creditors 债权人88 current audit files 本期审计档案89 database management system （DBMS）数据库管理系统90 date of report 报告的日期91 depreciation 折旧,贬值92 design of the sample 抽样设计93 detection risk 检查风险94 direct verification approach 直接核查法95 directional testing 定向测试96 directors emoluments 董事酬金97 directors serve contracts 董事服务合约98 disagreement with management 与管理层不一致99 disclaimer of opinion 拒绝表示意见100 distributions 分销,分派101 documenting the audit process 记录审计程序102 due care 合理关注103 due skill and care 合理技能和关注104 economy 经济105 education 教育106 effectiveness 效用,效果107 efficiency 效益,效率108 eligibility / ineligibility 合格/ 无被选资格109 emphasis of matter 强调事项110 engagement economics 契约经济学111 engagement letter 业务约定书112 error 差错113 evaluating of results of audit procedures 审计程序结果的评估114 examinations 检查115 existence 存在性116 expectations 期望117 expected error 期望误差118 experience 经验119 expert 专家120 external audit 独立审计,外部审计121 external review reports 外部复核报告122 fair 公正123 fee negotiation 费用协商124 final assessment of control risk 控制风险的最终评定125 final audit 期末审计126 financial statement assertions 财政报告认定127 financial 财务128 finished goods 产成品129 flowcharts 流程图130 fraud and error 舞弊131 fraud 欺诈132 fundamental principles 基本原理133 general CIS controls 一般的CIS 控制134 going concern assumption 持续经营假设135 going concern 持续经营136 goods on sale or return 允许退货的销售137 goodwill 商誉138 governance 统治139 hospitality 款待140 human resources 人力资源141 income tax 所得税142 independent estimate 独立估计143 information technology 信息技术144 inherent risk 固有风险145 insurance 保险146 intangibles 无形147 integrity 诚实148 interim audit 中期审计149 internal auditing 内部审计150 internal auditors 内部审计师151 internal control evaluation questionnaires （ICEQs）内部控制评价调查表152 internal control questionnaires （ICQs）内部控制调查表153 internal control system 内部控制系统154 internal review assignment 内部评价任务155 international audit and assurance standards board （IAASB）国际的审计和保证标准理事会（IAASB）156 international auditing practice statements （IAPSs）国际审计实务声明（IAPSs）157 international federation of accountants （IFAC）国际会计师联合会（IFAC）158 inventory system 盘存制度159 inventory valuation 存货估价160 legal and regulations 法规161 legal obligation 法定义务,法定责任162 levels of assurance 保证程度163 liability 负债164 limitation on scope 审计范围限制165 limitation of audit 审计的局限性166 limitations of controls system 控制系统的局限性167 litigation and claims 诉讼和赔偿168 litigation 诉讼169 loans 借款,贷款170 long term liabilities 长期负债171 management 管理172 management integrity 管理层诚信173 management representation letter 管理当局声明书174 marketing 推销,营销,市场学175 material inconsistency 重要的不一致176 material misstatements of fact 重大误报177 materiality 重要性178 measurement 计量179 microcomputers 微型计算器180 modified reports 变更报告181 narrative notes 描述注释182 nature 性质183 negative assurance 消极保证184 net realizable value 可变现净值185 non-current asset register 固定资产财产登记186 non-executive directors 非执行董事187 non-sampling risk 非抽样风险188 non-statutory audits 非法定审计189 objectivity 客观性190 occurrence 出现191 on-line computer systems 在线计算器系统192 opening balances 期初余额193 operational audits 经营审计,作业审计194 other information 其他的信息195 outsourcing internal audit 将内审功能外包196 overall review of financial statements 财务报表的总体回顾197 overdue fees 过多的费用198 overhead absorption 管理费用吸收199 periodic plan 定期的计划200 permanent audit files 永久审计档案201 personal relationships 个人的亲属关系202 planning 计划编制203 population 抽样总体204 precision 精密205 preliminary assessment of control risk 控制风险的初步评估206 prepayments 预付款项207 presentation and disclosure 列示和披露208 problems of accounting treatment 会计处理的问题209 procedures 程序210 procedures after accepting nomination 接受提名后的相关程序211 procurement 采购212 professional duty of confidentiality 保密的职业责任213 projection of errors 错误的预测214 provision 备抵,准备215 public duty 公共职责216 public interest 公众利益217 publicity 公众218 purchase ledger 购货分类账219 purchases and expenses system 采购和费用系统220 purchases cut-off 采购截止日期221 put on enquiry 询价222 qualified opinion 保留意见223 qualitative aspects of errors 错误的定性方面224 random selection 随机选择225 reasonable assurance 合理保证226 reassessing sampling risk 重新评价抽样风险227 reliability 可靠性228 remuneration 报酬229 report to management 对管理层的报告230 reporting 报告231 research and development costs 研发成本232 reservation of title 保留权力233 reserves 公积234 revenue and capital expenditure 收入性和资本性支出235 review 复核236 review engagement 复阅约定237 rights 权利238 rights and obligations 权利与义务239 risk and materiality 风险和重要性240 risk-based approach 基于风险的审计方法241 rotation of auditor appointments 审计人员轮换242 rules of professional conduct 职业道德守则243 sales cut-off 销售终止点244 sales system 销售系统245 sales tax 销售税,营业税246 sales 销售,销货247 sample size 样本大小248 sampling risk 抽样风险249 sampling units 抽样单位250 schedule of unadjusted errors 未调整的错误表251 scope and objectives of internal audit 内部审计的范围和目标252 segregation of duties 职责分离253 service organization 服务组织254 significant fluctuations or unexpected relationships 重大（市价）波动或不能预料的(亲属)关系255 sole traders 个体营业者256 sources of knowledge 获取了解的来源257 stakeholders 利益相关人258 standardised working papers 标准化工作底稿259 statistical sampling 统计抽样260 statutory audit 法定审计261 statutory books 法定簿记262 statutory duty 法定责任263 stewardship 管理层的才智264 strategic plan 战略性计划265 stratification 分层266 subsequent events 期后事项267 substantive procedures 实质性测试程序268 substantive tests 实质性测试269 sufficient appropriate audit evidence 充分、适当的审计证据270 sundry accruals 各项应计费用271 supervision 监督272 supervisory and monitoring roles 监督的和监控角色273 suppliers statements 供应商的对账单274 system and internal controls 系统和内部的控制275 systematic selection 系统选择法276 systems-based approach 系统审计方法277 tangible non-current assets 有形固定资产278 tendering 投标,清偿279 terms of the engagement 约定书的条件280 tests of control 控制测试281 the AGM 股东周年大会282 the board 委员会283 three Es 三Es (效果、效率、经济)。
CPA 注册会计师 会计 讲义 会计英语 第十二章 租赁
第十二章租赁本部分在复习过程中应重点关注经营租赁和融资租赁下不同的会计处理及售后回租的会计处理。
I. 承租人的会计处理Accounting treatment of lessee（一）承租人对经营租赁的会计处理Accounting treatment of operating lease by lessee在经营租赁下，与租赁资产所有权有关的风险和报酬并没有实质上转移给承租人，承租人不承担租赁资产的主要风险，因此，承租人无需将所取得的租入资产的使用权资本化，相应地也不必将所承担的付款义务列作负债。
Under the operating lease, the risks and remuneration related to the ownership of the leased asset are not substantially transferred to the lessee, and the lessee does not bear the main risk of the leased assets. Therefore, the lessee does not have to capitalize the right to use the leased assets and accordingly the obligation to pay will not be included as a liability.（二）承租人对融资租赁的会计处理Accounting treatment of finance lease by lessee在租赁期开始日，承租人应当将租赁开始日租赁资产公允价值与最低租赁付款额现值两者中较低者作为租入资产的入账价值，将最低租赁付款额作为长期应付款的入账价值，其差额作为未确认融资费用。
At the beginning of the lease period, the lessee should take the lower of the fair value of the leased asset and the present value of the minimum lease payment as the book value of the leased assets, and take the minimum lease payment amount as the book value of the long- term payable, the difference as unrecognized financing expense..承租人应当采用实际利率法分摊未确认融资费用。
简历中各种证书的英文名称
一、国家及校级奖项、称号国家奖学金—— National Scholarship国家励志奖学金National Encouragement scholarship 校一等奖：The First Prize Scholarship校二等奖：The Second Prize Scholarship校三等奖：The Third Prize Scholarship单项奖学金：Individual Scholarship三好学生标兵—— Pacemaker to Merit Student三好学生—— Merit Student学习优秀生—— Model Student of Academic Records突出才能奖—— Model Student of Outstanding Capacity 先进个人—— Advanced Individual/Outstanding Student 优秀工作者—— Excellent staff优秀学生干部—— Excellent Student Cadre优秀共青团员—— Excellent League Member优秀毕业生—— Outstanding Graduates优秀志愿者—— Outstanding Volunteer先进班集体—— Advanced Class优秀团干—— Outstanding League Cadres学生协会优秀干部—— Outstanding cadres of Student Association学生协会工作优秀个人Outstanding Individual of Student Association精神文明先进个人—— Spiritual Advanced Individual社会工作先进个人—— Advanced Individual of Social Work文体活动先进个人—— Advanced Individual of Cultural and sports activities 道德风尚奖———— Ethic Award精神文明奖———— High Morality Prize最佳组织奖———— Prize for The Best Organization突出贡献奖———— Prize for The Outstanding Contribution工作创新奖———— Prize for The Creative Working团队建设奖———— Prize for The Team Contribution二、各系比赛与奖项外语系（Foreign Language Department）:话剧比赛———— Drama competition英语演讲比赛—— English Speech Contest八系辩论赛———— Eight Departments Invitational Debate Competition 黑板报设计大赛—— Blackboard Poster Design ContestPPT设计大赛—— CoursewareDesign Competition文明宿舍———— Outstanding DormitoryOK杯篮球比赛—— OK Cup forBasketball Game我心飞扬歌唱比赛——“My Heart Flies” Singing Competition中文系( Department of Chinese Language and Literature)：诗歌朗诵比赛—— Poetry Recitation Contest诗歌创作比赛—— Poetry Creation Contest摄影大赛———— Photography Competition金话筒比赛————“Golden Microphone” Competition兴我中华演讲比赛—— Speech Competition on Revitalizing China课件比赛———— Courseware Design Contest报刊比赛———— Press Writing Contest足球比赛———— Football Match三笔比赛———— Essay Contest冬日环保针织比赛—— Knitting Contest on Winter Environmental Protection数学系(Department of Mathematics )：登山比赛———— Mountain-climbing Competition网络工程师———— Network Engineer Certification全国建模比赛—— National Mathematical Modeling Contest知识风采比赛—— Knowledge CompetitionPPT 课件制作大赛—— CoursewareDesign Competition经济管理系(The Department of Economics & Management)：辩论赛———— Debate Competition创业大赛———— Venture Contest政法系（Politics and Law Department）：党团知识竞赛———— Knowledge Contest on the Party and the League政法论坛———— Political and Legal Forum金秋系列活动————Series of Activities in “Golden Season模拟法庭———— Moot Court演讲比赛———— Speech Competition征文比赛———— Essay Competition计算机科学系（Computer Science Department）：网页设计大赛———— Web Page Design Competition辩论赛—————— Debate Competition软件设计大赛———— Software Design Competition多媒体课件设计大赛—— Multimedia Courseware Design Competition 网站设计竞赛———— Web Design Competition电子科学系（Electronic Science Department）：演讲比赛———— Speech Contest电子设计大赛———— Electronic Design Contest服装系（Textile and Fashion Department）：服装创意设计大赛—— Garment Design Competition毕业设计大赛———— Graduation Design Competition发表论文———— Publications专利证书———— Patent服装设计大赛———— Garment Design Contest泳衣大赛———— Swimming Suit Design Competition手提包设计大赛—— Handbag Design Competition服装创意设计大赛Creative Garment Design Competition生命科学系(Department of Life Science）：实验技能操作大赛—— Experiment Skill and Operation Contest广东大学生生物化学实验技能大赛——The Biochemical Experiments Contest for College Student in Guangdong建筑与土木工程系(Department of Architecture & Civil Engineering）：建筑文化节———— Architectural Culture Festival建筑设计竞赛———— Architectural Design Competition钢笔画比赛———— Ink Drawing Contest节徽设计大赛———— Festival Logo Design Contest“五佳”歌手活动————“Best Five” Singer Activities友谊篮球赛———— Friendship Cup Basketball Match工程测量比赛———— Engineering Survey Competition班际足球赛———— Inter-class Football Match省大学生科技竞赛—— Science and Technology Contest for Province College Students 十佳学生活动组织—— Top Ten Student Activities Organization十大学生修身楷模—— Ten Model Students of Self-cultivation学生科研创新奖———— Student Award for Research and Innovation棋王大赛—————— Chess Competition电子社飞思杯电脑建筑效果图设计大赛———— E-Society Feisi Cup Architectural Renderings Computer DesignContest化学工程系(Department of Chemical Engineering & Technology)：“飞狐杯”八系辩论赛—— Flying Fox Cup 8 departments Invitational Debate Competition 女子篮球赛———— Women's Basketball Match广东省高校化学化工实验技能大赛—— Chemistry and Chemical Experiment Skills Competition for Collegesin Guangdong旅游管理系(Tourism and Management Department):导游技能大赛———— Tourist Skills Contest导游路线设计大赛—— Tourist Route Design Competition党团知识竞赛———— Knowledge Contests about the CPC and the CYLC礼仪风采大赛———— Manner and Etiquette Contest体育系(Department of Sports):体育文化节———— Physical Culture Festival音乐系(Music Department)相声小品大赛———— Crosstalk and Sketch Contest班际篮球赛———— Inter-class Basketball Match三、证书大学英语四级—— CET4 (College English Test Band 4 Certificate)大学英语六级———— CET6 (College English Test Band 6 Certificate)英语专业四级———— TEM4 (Test for English Major Grade 4 Certificate)英语专业八级———— TEM8 (Test for English Major Grade 8 Certificate)普通话等级考试———— National Mandarin Test (Level 1, 2, 3; Grade A,B,C)日语能力考试———— Japanese Language Proficiency Test (Level 1, ２, ３, ４) 商务日语能力考试—— Business Japanese Proficiency Test商务英语证书———— Business English Certificate）雅思—————— IELTS (International English Language Testing System)托福—————— TOEFL (Test of English as a Foreign Language)BEC初级—————— (BECPreliminary Level，缩略为BEC Pre.)BEC中级—————— (BEC VantageLevel，缩略为BEC Van.)BEC高级—————— (BEC HigherLevel，缩略为BEC Hi.)全国计算机等级考试—— National Computer Rank Examination (NCRE)Rank I: DOS、WINDOWSRankⅡ: VISUAL BASIC，VISUALFOXPRO，QBASIC，FORTRAN，C，FOXBASE RankⅢ: PC technology、Informationmanagement、Internet technology、Data base RankⅣ: Ability to systemsanalysis and systems project全国计算机一级证书First-level Certificate for National Computer全国计算机二级证书Second-level Certificate for National Computer全国计算机三级证书Third-level Certificate for National Computer全国计算机四级证书Fourth-level Certificate for National Computer导游证—————— Guide ID Card (Guide Identity of Identification Card)导游资格证书———— Guide Certificate秘书证—————— Secretary Card中级涉外秘书证———— Intermediate Foreign Secretary Card会计证—————— Accounting Certificate会计从业资格证书:—— Certificate of Accounting Professional初级职务（助理会计）证书Sub-accountant Certificate Preliminary Level中级职称—————— Intermediate Certificate管理会计师证书:———— Certificate in Management Accounting注册会计师证书:———— (CPA Certificate)Certificate of Certified Public Accountant注册金融分析师————（CFA）Chartered Financial Analyst特许公认会计师————（ACCA）The Association of Chartered AccountantsCAD工程师认证证书—— CADEngineer Certification电工证—————— Electrician certificate技工证书—————— Technician Certificate教师资格证—————— Teacher Certification心理辅导教师资格证书—— Psychological Counseling Teacher Certificate报关员资格证书———— Clerk for the Customs Declaration报关员证书—————— Customs Declaration Certificate人力资源从业资格证书—— Qualification of Human Resources Practitioners驾驶证——————Driver’s License国家司法考试证书———— National Judicial Examination certificate（lawyer'squalification certificate）律师资格证书————Attorney’s certificate企业法律顾问执业资格证书Enterprise Counsel Qualification Certificate法律顾问—————— Legal Adviser律师助理证—————— Assistant Lawyer Certificate会计从业资格证———— Certificate of Accounting Professional初级会计职称———— Junior Level Accountant中级会计职称———— Medium Level Accountant高级职称—————— Advanced Level Accountant注册会计师—————— Certified Public Accountant (CPC）注册税务师—————— Certified Tax Agents(CTA )经济师—————— Economist精算师—————— Actuary审计师—————— Auditor统计师—————— Actuary物流师职业资格证书—— Certificate of International Logistics Specialist国际物流师—————— Certified International Logistics Specialist (CILS)国际电子商务师职业资格认证Certification of International E-Commerce Specialist 国际电子商务师———— Certified International E-Commerce Specialist（CIECS）市场营销师—————— Marketing Manager特许市场营销师———— Certified Marketing Manager (CMM)初级营销职业证书———— Introductory Certificate in Marketing市场营销职业证书———— Certificate in Marketing国际商务谈判师———— Certificated International Professional Negotiator ( CIPN)投资咨询师—————— Investment Counselor人力资源管理———— Human Resource Management ( HRM )中国职业经理人资格认证—— Certificate of Chinese Professional Manager中国职业经理人———— Chinese Professional Manager ( CPM )注册国际投资分析师—— Certified International Investment Analyst( CIIA )注册金融分析师———— Chartered Financial Analyst ( CFA )注册金融策划师———— Certified Financial Planner（CFP）认证金融理财师———— Associate Financial Planner (AFP)金融风险管理师———— Financial Risk Manager （FRM）证券从业资格证书———— Certificate of Securities国际贸易单证员证书—— Certificate of International Commercial Documents报关员资格证书———— Certificate of Customs Specialist报检员资格证书———— Certificate of Inspection公务员考试—————— Civil Servants Exam计算机技术与软件专业技术（水平）资格考试—— Computer Technology and Software Expertise (level) QualificationExamination网络工程师—————— Network Engineer软件设计师—————— Software Architect数据库分析师———— Database Analyst网络管理员—————— Webmaster信息系统项目管理师—— Information Systems Project Management Division网络规划设计师———— Network Planning Designer多媒体应用设计师———— Multimedia designer电力工程证书———— Certificate in Electrical Engineering国际电子商务师———— Certified International E-Commerce Specialist (CIECS）一、二级建造师———— Grade1/2 Constructor造价工程师—————— Cost Engineer注册房地产估价师———— Certified Real Estate Appraiser质量工程师—————— Quality Assurance Engineer城市规划师—————— Urban Planner公路造价师—————— Highway Cost Estimator工程造价师—————— Budgeting Specialist化学检验员—————— Chemistry Testing Laboratory Technician化学技能证书———— Chemical Skills Certificate药品检验员—————— Drug Inspector四、校运会第一名—————— The First Prize第二名—————— The Second Prize第三名—————— The Third Prize惠州学院健美操比赛—— Competition of Body-building Exercises校运会篮球比赛———— Basketball Matches in Sports-meeting of Huizhou University校运会男子100米——Men’s 100-metre Race in the Sports-meeting of Huizhou University校运会女子100米——Women’s 100-metre Race in the Sports-meeting of Huizhou University校运会男子200米——Men’s 200-metre Race in the Sports-meeting of Huizhou University校运会女子200米——Women’s 200-metre Race in the Sports-meeting of Huizhou University校运会男子1500米——Men’s 1500-metre Race in the Sports-meeting of Huizhou University校运会女子800米——Women’s 800-metre Race in the Sports-meeting of Huizhou University校运会男女跳高比赛——Men/Women’s High Jump Matches校运会男女三级跳比赛——Men/Women’s Triple Jump Matches校运会男子110米栏——Men’s 110-metre Hurdle Race校运会男女铅球————Men/Women’s Shot Put校运会男女标枪————Men/Women’s javelin throwing五、艺术节博客大赛—————— Blog Contest“金话筒•”主持人大赛—— Golden Microphone Host Competition惠州学院十大歌手—— Top Ten Singers of Huizhou University创意T台服装设计大赛—— Creative Fashion Design Competition惠州学院丰湖之星—— Fenghu Stars of Huizhou University激浪黑板报大赛————Wave Blackboard Poster Competition“激浪个性我创”涂鸦比赛Wave Creative Graffiti Competition“墨迹杯”书画大赛—— Chinese Ink Cup Calligraphy and Painting Competition 军训优秀通讯员———— Excellent Correspondent in Military Training军训先进个人———— Advanced Individual in Military Training十佳社团—————— Top Ten Outstanding Associations体育道德风尚奖———— PE Morality Award优秀指导教师奖———— Excellent Guide Teacher Award突出贡献奖———— Outstanding Contribution Award工作创新奖———— Innovation Award团队建设奖———— Teamwork Award最佳台风奖———— Best Stage Style Award最佳人气奖———— Best Popularity Award优秀组织奖———— Outstanding Organization Award最佳创意奖———— Best Creativity Award优秀团体奖———— Excellent Group Award优秀节目奖———— Best Program Award十佳新秀奖———— Top Ten Outstanding Rising Stars Award 最具潜质奖———— Most Potentiality Award最佳才艺奖———— Outstanding Talent Award最佳气质奖———— Outstanding Quality Award最佳口才奖———— Best Eloquence Award最佳演员奖———— Best Actor Award最佳剧本奖———— Best Script Award优秀会员—————— Excellent Member最佳辩手—————— Best Debater优秀辩手—————— Excellent Debater六、协会法律促进协会—— Law Promotion Association模拟法庭竞赛Moot Court Competition英语口语协会—— Oral English Institute交流会Exchange Meeting —— Make Our Voice Heard书法协会—— Calligraphy Association“亲近中国文化，了解汉字”Get Close to the Chinese culture, Get to Learn Chinese CharactersX－GAME协会X-GAMEAssociationX-GAME创新表演大赛X-GAMEInnovation contests心理健康促进协会Association of Advancement of Mental Health“心灵之交”—— Meeting Soul-mates峥嵘乒乓球协会Association of Zhengrong Table Tennis“我最有才”峥嵘乒乓球比赛Zhengrong Cup Table Tennis Contest足球协会—— Football Association“新生杯”足球争霸赛之各系荣耀大战Freshmen Cup Football Match of all Departments—Glory War毽球协会—— Shuttlecock Association毽球新风采”毽球大比拼New Style Shuttlecock Competition篮球协会—— Basketball Association“三人篮球赛”———— Three-player Basketball Match旅游爱好者协会Travel Enthusiasts Association创意风筝节—— Creative Kite Festival演讲与口才协会Speech and Eloquence Association“环境保护，重在行动”演讲比赛Take Action to Protect Environment Speech Contest 奕林棋协—— Yi-lin Chinese Chess Association“奕林棋协棋王争霸赛”Yi-lin Chinese Chess Conpetition企业与市场调研协会Business and Marketing Research Association职业经理人挑战赛—— Professional managers Challenge Match飞翔舞协—— Flying Dance Association假面舞会———— Masque Ball新春柳话剧社—— Reborn Drama Association“我心飞扬”剧本创作大赛及公演Flying Heart Script-writing Contest摄影协会—— Photography Association“生活”摄影展—— Life Photo Exhibition七、其他学生会—————— Student Union团委会—————— Youth League Committee学生社团——————Students’ Association体育部—————— Sports Department文艺部—————— Arts Department学习部—————— Learning Department女生部—————— Girls Department心理发展部—————— Psychological Development Department外联部—————— Public Relations Department宣传部—————— Propaganda Department生活部—————— Life Department纪检部—————— Discipline Inspection Department秘书部—————— Secretary Department组织部—————— Organization Department编辑部—————— Editorial Department学生会主席—————— President of the Student Union团委会书记—————— Secretary of the Youth League Committee团支书—————— League Branch Secretary团支书—————— Secretary of the Youth League Branch Committee 副书记—————— Vice Secretary秘书长—————— Secretary-general学术部干事—————— a member of the Academic Department宿舍长—————— Head of the dormitory优秀团员—————— Excellent League Member班长———————— Monitor/ Class President副班长—————— Vice-monitor文体委员—————— Recreation & Sports Secretary学习委员—————— Study Secretary生活委员—————— Life Secretary宣传委员—————— Publicity Secretary生活委员—————— Organization Secretary勤工俭学—————— Work-study Program青年志愿者协会———— Youth Volunteers Association政治辅导员—————— Political Tutors晚会主持人—————— Host on the entertainment / evening party礼仪队———————— Reception Team/ Protocol Team三下乡—————— Volunteer Activities for the Country People综合测评——————Comprehensive Evaluation of Students’ Performance 预备党员—————————— Probationary Party Member入党积极分子—————— Applicant for Party Membership综合素质优秀学生———— Excellent Student of Comprehensive Quality优秀青年志愿者———— Outstanding Young Volunteer校园十杰—————— Ten Prominent Youth on Campus / Top Ten Youth on Campus 品学兼优的学生———— Student of Good Character and Scholarship模拟招聘会—————— Mock Interviews军训———————— Military Training艺术团———————— Art Troupe义教———————— Voluntary Teaching迎新晚会—————— Welcome Party for the Freshmen招聘会———————— Job Fair广播站———————— Broadcasting Station学生处———————— Students Affairs Department舍管———————— houseparent社会活动—————— social/ public activities课外活动—————— extracurricular activities社会实践—————— social practice学术活动—————— academic activities籍贯———————— native place婚姻状况—————— marital status家庭状况—————— family status可到职时间—————— date of availability教育程度—————— educational background课程———————— curriculum——职业目标—————— career objective主修———————— major工作目标—————— employment objective副修———————— minor——希望职位—————— position wanted优良学风班—————— Class of Good Style Study 团结合作—————— Solidarity and Cooperation 创新能力—————— Creative Ability沟通能力—————— Communicational Ability兼职———————— Part-time Job促销员———————— Sales Promoter派传单———————— Deliver pamphlets市场调研—————— Marketing Research乒乓球协会—————— Table Tennis Association 社团艺术节—————— Community Festival招聘网站—————— Recruitment Site党支部———————— Party Branch家教———————— Tutor英语培训中心———— English training centre成绩优异—————— Outstanding Academic Results 学业技能—————— Academic Skills思想品行—————— Ideological Morality文体表现—————— Arts and Sports Performance 社团艺术节—————— Community Festival实习———————— Internship。
会计英语术语解释
会计英语术语解释第一章Account payable 应付账款Account receivable 应收账款Accounting 会计Accounting equation 会计等式Asset 资产Audit 审计Balance sheet 平衡表（资产负债表）Capital 资本Certified management accountant (CMA) 注册管理会计Certified public accountant (CPA) 注册会计师Corporation 公司Entity 主体Expense 费用Financial accounting 财务会计Financial Accounting Standards Board (FASB) 财务会计准则委员会Financial statements 财务报告Generally accepted accounting principles(GAAP)公认接受会计准则Income statement 收入表（利润损益表）Liability 负债Management accounting 管理会计Net earnings 净收益Net income 净收入Net loss 净损失Net profit 净利润Note payable 应付票据Note receivable 应收票据Owner’s equity 所有者权益Owner withdrawals 实收资本Partnership 合伙制Proprietorship 个体制Revenue 收入Shareholder 股东Statement of cash flows 现金流量表Statement of earnings 净盈余报表Statement of financial position 财务状况报表Statement of operations 运营表Statement of owner’s equity 所有者权益报表Stockholder 股东Transaction 交易第二章Account 账簿、账户Chart of accounts会计科目表Credit把……记入贷方Debit把……记入借方Journal日记账Ledger总账、分类账Normal balance 正常余额、平衡Posting登帐、过账Trial balance 试算平衡第三章Accrual accounting 权责发生制book value(of a plant asset) 账面价值plant asset 固定资产Accrued expense 应计费用cash-basis accounting 收付实现制prepaid expense 预付费用Accrued revenue 应计收入contra account 抵消账户revenue principle 收入确认准则Accumulated depreciation累计折旧deferred revenue 递延收入time-period concept会计期间Adjusted trial balance 调整试算平衡depreciation折旧unearned revenue递延收入Adjusting entry 调整分录matching principle 配比原则第四章Accounting cycle 会计循环fixed asset固定资产plant asset 固定资产Closing the accounts 结账income summary 损益汇总账户postclosing trial balance 试算平衡Closing entries 结账分录liquidity 流动性reversing entries 转回分录Current asset 流动资产long-term asset 长期资产temporary accounts 临时性账户Current liability 流动负债long-term liability 长期负债work sheet 工作表Current ratio 流动比率operating cycle 营业周期Debt ratio 资产负债率permanent accounts 永久性账户第五章Cost of goods sold 销售成本Cost of sales 销货成本Gross margin边际收入Gross margin pencentage毛利润率Gross profit毛利润Gross profit pencentage毛利率Income from operations运营收入inventory存货inventory turnover 存货周转Invoice 发票，收据，单证Multi-step income statement多步式利润表Net purchases净销售Net sales revenue净销售收入Operating expenses运营成本Operating income 运营收入Other expense其他费用Other revenue其他收入Periodic inventory system 定期盘存制Perpetual inventory system永续盘存制sales销售Sales discount销售折扣Sales returns and allowances销售返还补贴Sales revenue 销售收入single-step income statement单步式利润表第六章Average-cost method 平均成本法Conservatism谨慎性原则Consistency principle 持续经营Disclosure principle 充分性披露（原则）Firsr-in first-out(FIFO) inventory costing method 先进先出法Weighted average inventory costing method加权平均法Gross profit method 毛利润法last-in first-out(FIFO) inventory costing method后进先出法Lower-of -cost-or-market(LCM)rule成本与市价孰低法Materiality concept重要性原则Specific indentifiction method个别确认法Specific -unit-cost method个别成本法第七章accounting information system会计信息系统batch processing 分批加工、成批处理cash disbursements journalcash payment journal 支票登记簿现金支出日记账cash receipts journal 现金收入日记账check register 支票登记簿control account 统驭账户credit memorandum or credit memo 贷方备忘录data warehouse 数据仓库database 数据库debit memorandum or debit memo 借方备忘录、借记卡备忘录Enterprise Resource Planning 企业文化、企业资源规划general journal 普通日记账general ledger 总账hardware 硬件menu 菜单module 模板network 网络online processing 在线处理、联机处理purchases journal 购货日记账sales journal 销售日记账server 服务器software 软件special journal 特种日记账、专用日记账spreadsheet 试算表subsidiary ledger 明细分类账、辅助分类账第八章audit 审计、审核bank collection 银行托收bank reconciliation 银行往来对账单、银行存款余额调节表bank statement 银行对账单、银行结算清单check 支票computer virus 计算机病毒controller 财务主管deposit in transit 在途存款electronic funds transfer 电子资金调拨系统encryption 加密firewalls 防火墙imprest system 定额备用金制度internal control 内部控制nonsufficient funds（NSF）check 空头支票outstanding check 在途支票、未兑付支票petty cash 零用现金、零用金、小额现款Trojan horse 木马、特洛伊木马voucher 付款凭证、传票、凭单第九章Acid-test ratio酸性测试比率Aging-of-accounts method账龄分析法Allowance of Doubtful Accounts坏账准备Allowance for uncollectible accounts坏账准备Allowance method备抵法Bad-debt expense坏账损失Balance-sheet approach决算表平衡法Collection period收账日期Creditor债权人Day’s sales in receivables应收账款周转天数Debtor债务人Default on a note不履行付款义务Direct write-off method直接注销法Discounting a note receivable应收票据折价Dishonor of a note 没有追索权Doubtful-account expense呆账费用Due date到期日Income-statement approach损益表方法Interest利息Interest period计息期Interest rate利率Maker of a note出票人Maturity date到期日Maturity value到期价值Note term票据条款Payee of a note持票人（收款票据）Percent-of-sales method销货百分比法Principal本金Principal amount本金金额Promissory note本票Quick ratio速动比率Receivables应收账款Time时间Uncollectible-account expense坏账损失第十章Accelerated depreciation method快速折旧法Amortization摊销Brand names商标名Capital expenditure资本支出Copyright版权Depletion expense折耗费Depreciable cost折旧成本Double-declining-balance（DDB）depreciation method双倍余额递减法Estimated residual value估计残值Estimated useful life估计使用年限Extraordinary repair非常维修Franchises特许权Goodwill商誉Intangibles无形资产Licenses授权Ordinary repair普通修理Patent专利Plant assets固定资产Salvage value残值Straight-line （SL）depreciation method直线法折旧Trademark商标Trade name商标名Units-of-production （UOP）depreciation method单位产量法第十一章accrued expense 应计费用、预提费用accrued liability 应计负债current portion of long-term debt 长期负债中一年内到期的部分current maturity 本期或一年内到期employee compensation 雇员薪酬FICA tax 联邦保险捐助税gross pay 工资的毛收入net pay 净支出payroll 工薪、工资short-term note payable 短期应付票据Social Security tax 社会保险税unemployment compensation tax 事业补偿税withheld income tax 预扣收入税第十三章additional paid-in capital 股本溢价authorization of stock 授权股票board of directors 董事book value 账面价值bylaws 规章、章程chairperson 主席charter 特许权、授权common stock 普通股contributed capital 已投股本cumulative preferred stock 累计优先股deficit 赤字、亏空dividends 股利double taxation 双重税收legal capital 法定资本limited liability 有限责任market value 市场价值outstanding stock 发行在外股票paid-in capital 实收资本par value 票面价值、面值preferred stock 优先股president 总裁、董事长rate of return on common stockholders’equity普通股收益率rate of return on total assets 资产回报率retained earnings 留存收益return on assets 资产回报return on equity 所有者权益回报shareholder 股东stated value设定价值、宣称价值、无票面值股票stock 股票stockholder 股东、股票持有者stockholders’ equity 所有者权益第十四章Appropriation of retained earnings 分类盈余Comprehensive income 毛利润，综合收入Earnings per share （EPS）每股收益Extraordinary gains and losses 营业外收入/支出Extraordinary item 异常项目Prior-period adjustment 先期调整Segment of the business 经营部门Statement of stockholders’ equity 所有者权益状况变动表Stock dividend 股票股利Stock split 股票分割（折分）Treasury stock 库藏股第十五章Bond discount 债券折价Bond premium 债券溢价Bonds payable 应付债券Callable bonds 可回购债券Capital lease 融资租赁Convertible bonds 可转换债券Debentures 信用债券（无担保债券）Discount（on a bond）折价Effective interest rate 有效利（息）率Lease 租赁Lessee 承租人Lessor 出租人Leverage 杠杆Market interest rate 投资者实际回报率Mortgage 抵押Operating lease 经营性租赁Premium 溢价Present value 现值Serial bonds 系列债券Stated interest rate 票面利息率Term bonds 定期债券第十六章available-for-sale investments 可供出售投资（不以控制为目的）consolidated statements 合并会计报表controlling interest 主权益equity method 权益法foreign-currency exchange rate 汇率hedging 套期保值held-to-maturity investments 持有至到期投资long-term investment 长期投资majority interest 主权益marketable security 短期投资market-value method 市场法minority interest 小股东权益parent company 母公司short-term investment 短期投资strong currency 强通货subsidiary company 分（子）公司trading investments 短期投资weak currency 疲软货币第十八章accounts receivable turnover 应收账款周转率acid-test ratio 酸性测试比率benchmarking 标杆儿book value per share of common stock 普通股每股帐面价值capital charge 资本成本collection period 回收期common-size statement 比率报表cost of capital 资本成本current ratio 流动比率days' sales in receivables 应收账款周转天数debt ratio 资产负债率dividend yield 股利收益率earnings per share(EPS) 每股收益economic value added(EVA) 经济附加值horizontal analysis 平行分析interst-coverage ratio 利息覆盖率inventory turnover 存货周转率leverage 杠杆price/earnings ratio 市盈率，价格/收益比率quick ratio 速动比率rate of return on common stockholders equity 普通股东权益报酬率rate of return on net sales 销售利润率return on assets （ROA）资产回报率return on equity （ROE）所有者权益回报率，资本权益报酬率return on sales 销货收益率rate of return on total assets 资产总额利润报酬率，总资产报酬率return on stockholders' equity 股东权益回报times-interest-earned ratio 利息获得倍数比率trading on the equity 借款扩大资本trend percentages 趋势比率vertical analysis 垂直分析，静态分析，纵向分析working capital 营运资本，营运资金。
审计师英语
审计师英语
审计师英语，通常指的是审计师在工作中所使用的专业英语。
由于审计师的工作涉及到大量的财务、会计和法律知识，因此审计师英语中会涉及到大量的专业术语和缩写。
以下是一些常见的审计师英语术语和缩写：
1. CPA (Certified Public Accountant)：注册会计师
2. GAAP (Generally Accepted Accounting Principles)：公认会计准则
3. IFRS (International Financial Reporting Standards)：国际财务报告准则
4. ASME (American Society of Mechanical Engineers)：美国机械工程师协会
5. SEC (Securities and Exchange Commission)：美国证券交易委员会
6. EOQ (Economic Order Quantity)：经济订货量
7. FIFO (First In, First Out)：先进先出法
8. LIFO (Last In, First Out)：后进先出法
9. EOAP (External Audit Procedure)：外部审计程序
10. SSAE 18 (Statement on Standards for Attestation Engagements No. 18)：鉴证业务准则公告第18号
以上是一些常见的审计师英语术语和缩写，但实际上还有很多其他的专业术语和缩写。
为了更好地掌握审计师英语，建议多阅读相关的专业文献、参加培训课程或与同行交流。
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79 accounts receivable aging schedule 应收账款账龄分析表
80 accounts receivable assigned 已转让应收账款
81 accounts receivable collection period 应收账款收款期
67 accounting rules 会计规则
68 accounting standard 会计标准,会计准则
69 accounting standardization 会计标准化
70 accounting system ①会计制度②会计系统
71 accounting transaction会计业务,会计账务
123 additional paid-in capital附加实缴资本
124 adequate disclosure 充分披露
125 adjunct account 附加账户
126 adjustable-rate bond 可调整利率债券
127 adjusted gross income
8 above par 超过票面价值
9 absolute amount绝对数,绝对金额
10 absolute value 绝对值
11 absorb 摊配,转并
12 absorption account摊配账户,转并账户
13 absorption costing 摊配成本计算法
14 abstract 摘要表
62 accounting practice 会计实务
63 accounting principle 会计原则
64 accounting procedures 会计程序
65 accounting rate of return 会计收益率
66 accounting records 会计记录,会计簿籍
调整后收益总额,调整后所得总额
128 adjusted trial balance 调整后试算表
129 adjusting entry 调整分录
130 adjustment 调整
131 adjustment account 调整账户
132 adjustment bond 调整债券
152 agency 代理,代理关系
153 agency commission 代理佣金
154 agency fund 代管基金
155 agenda 议事日程,备忘录
156 agent 代理商,代理人
157 aggregate balance sheet合并资产负债表
158 aggregate income statement 合并损益表
117 actual wage 实际工资
118 added value 增值
119 added value statement 增值表
120 added value tax 增值税
121 addition 增置,扩建
122 additional depreciation附加折旧,补提折旧
38 accounting changes 会计变更
39 accounting concept 会计概念
40 accounting control 会计控制
41 accounting convention 会计常规,会计惯例
42 accounting cycle 会计循环
43 accounting data 会计数据
159AGI 调整后收益总额,调整后所得总额
160aging of accounts receivable应收账款账龄分析
161 aging schedule 账龄表
162 agio 贴水,折价
163 agiotage 汇兑业务,兑换业务
164 AGM 年度股东大会
165 agreement 协议
50 accounting event 会计事项
51 accounting exposure会计暴露风险
52 accounting firm 会计事务所
53 accounting identity 会计恒等式
54 accounting income 会计收益
55 accounting information 会计信息
87 accretion 增殖
88 accrual basis accounting 应计制会计,权责发生制会计
89 accrued asset 应计资产
90 accrued expense 应计费用
91 accrued liability 应计负债
92 accrued revenue 应计收入
145 after cost 售后成本
146 after date 出票后兑付
147 after sight 见票后兑付
148 after-tax 税后
149 age 寿命,账龄,资产使用年限
150 age allowance 年龄减免
151 age analysis 账龄分析
32 accountant,s report 会计师报告
33 accountant,s responsibility 会计师职责
34 account form 账户式,账式
35 accounting ①会计②会计学
36 accounting assumption会计假设
37 accounting basis会计基准,会计基方法
26 accountability unit 责任单位
27 accountancy 会计
28 accountant 会计员,会计师
29 accountant general 会计主任,总会计
30 accounting in charge 主管会计师
31 accountant,s legal liability会计师的法律责任
133 administrative expense 行政管理费用
134 ADR 资产折旧年限幅度
135 advance 预付款,垫付款
136 advances from customers 预收客户款
137 advance to suppliers 预付货款
138 adventure 投机经营,短期经营
15 abuse 滥用职权
16 accelerated cost recovery system加速成本收回制度
17 accelerated depreciation method加速折旧法,快速折旧法
18 acceleration clause加速偿付条款,提前偿付条款
19 acceptance ①承兑②已承兑票据③验收
44 accounting doctrine 会计信条
45 accounting document 会计凭证
46 accounting elements 会计要素
47 accounting entity会计主体,会计个体
48 accounting entry 会计分录
49 accounting equation 会计等式
83 accounts receivable discounted 已贴现应收账款
84 accounts receivable financing 应收账款筹资
85 accounts receivable management 应收账款管理
86 accounts receivable turnover 应收账款周转率,应收账款周转次数
111 activity variance 业务活动量差异
112 act of bankruptcy 破产法
113 act of company 公司法
114 act of God 天灾,不可抗力
115 actual capital 实际资本
116 actual value 实际价值
20 acceptance bill 承兑票据
21 acceptance register 承兑票据登记簿
22 acceptance sampling 验收抽样
23 access time 存取时间
24 account①账户②账簿,报表③账目④记账
25 accountability 经营责任,会计责任
166 agreement of partnership 合伙协议
167 all capital earnings rate资本总额收益率
168 all-inclusive income concept总括收益概念
169 allocation 分摊,分配
170 allocation criteria 分配标准
通用财务报表,通用会计报表
93 accumulated depreciation 累计折旧
94 accumulated dividend 累计股利
95 accumulated earnings tax 累积盈余税,累积收益税
96 accumulation 累积,累计
97 acid test ratio 酸性试验率
1 abacus 算盘
2 Abandonment 废弃,报废;委付
3 abandonment value 废弃价值
4 abatement ①减免②冲销
5 ability to service debt 偿债能力
6 abnormal cost 异常成本
7 abnormal spoilage 异常损耗