2012注会综合英语词汇总结

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注册会计师综合阶段英语词汇-会计

a package dealabalienate the right of use assets accelerated depreciation method account balanceaccount billaccount booksaccount classficationaccount clerkaccount codeaccount currentaccount dayaccount in transitaccount receivableaccountantaccountant in chargeaccounting assumptionaccounting basesaccounting changeaccounting consultationaccounting conventionaccounting cycleaccounting data processing accounting departmentaccounting documentaccounting elementsaccounting entityaccounting entryaccounting equationaccounting estimatesaccounting eventaccounting functionaccounting measurement basebasis of accounting measurement accounting periodaccounting policyaccounting practiceaccouting profitaccounting recordsaccounting standardsaccounting yearaccounts receivable aging schedule accounts receivable assigned accounts receivable discounted accrualaccural basis accounting accumulated amortization accumulated deficitaccumulated depreciation accumulated dividend acknowledgement of debtactive marketactual interest rateadditional investmentadjusting entryadjusting events after the balance sheet day adminstrative costadvance paymentadvanceadvice noteaffiliated companyaffiliationage analysisahead of scheduleallocate productiong overheadallotmentallowance methodall-purpose financial statementalternation in contactamortizationamortizeamortization of discounts or premiums on borrowings amortized costancillary expensesannual balanceannual closingapplicable tax rateappropriated retained earningsappropriation of profit/profit allocationgarbitragearbitrage transactionassetassets eligible for capitalizationassets receivedassets surrenderedassociated enterpriseat discountat premiumat maturityat parat sightat the lower of cost or marketauxiliary accountauxiliary coinavailable-for-sale financial assetsbad debtbad debt ratiobad debt write offbalance brought forwardbalance carried downbalance of paymentbalance sheetbalance sheet datebank accountbank balancebank billbank chargebank checkbank depositsbank failurebank indentification numberbank loanbank overdraftbank reconciliation statementbank referencebank resevebank transferbankingbargain moneybasis of accountbe commercial in naturebe measured in light of the costbe of great significance/importance bear debtbeginning balancebest estimatebill of exchangebill cardblue-chip rateboard of directorsbond issue costbond premiumbond ratingbonusbook inventorybook valueborrowing costsbranchbulk purchasebusiness combinationbusiness reputation/goodwill calculation mistakescall optioncapital appreciationcapital reservecapital stockcapital stock primiumcapitalization of interest capitalization ratecarry forwardcarring valuecashcash basiscash commoditycash discountcash flowcash flow hedgingcash flow statementcash inflowcash on deliverycash on handcash or cash equivalentcash outflowcash salecash settlementcash shotagecash-settled share-based paymentschanges of accounting policies and accounting estimate chattelclaim for compensationclosing/ending balancecollectible accountscollectioncollection periodcombined partycombining partycommodity price riskcomparabilitycompensateconservatismconsiderationconsolidated balance sheetconsolidated cash flow statementconsolidated financial statementconsolidated income statementconsolidated statement of change in owner's equity construction contractconstruction work in processcontingencycontingent rental/rentcontingent assetscontingent liabilitycontinuation clausecontinuity assumption/going-concern assumption continuouscontinuous management rightcontra accountcontractorcontrollercontrolling companycontrolling interestcontrolling stockholderconversionconvertible corporate bondcorrection of prior period errorscost methodcost patterncost-plus contractcourt judgementcreative accountingcreditcredit balancecredit riskcreditorcurrent assetscurrent liabilitycurrent profits and lossesdate of acquisitiondate of consolidation/combining datedebitdebit balancedebt exemptiondebt restructuringdebtordeclare dividenddeductible temporary differencededuction and exemption of income taxdefalcationdeferred incomedeferred income tax assetsdeferred income tax liabilitiesdepreciation methoddepreciation ratederivative instrumentdevaluedevelopment expendituredirect labordirect materialdiscount ratediscounted commercial acceptance bill of exchange disposal expensedisposal offixed assetsdouble entry methoddouble-declining-balance methodearmarkeasily consumed product of low valueeconomic benefitefficient control over the sold goods effectiveness of hedgingemployee compensationenterprise combination of disposal of subsidiary equity instrumentequity methodequit-settled share-based paymentsestimated cost of completionestimated liability/expected liabilityestimated selling costeventexchange balance on foreign currency borrowing exchange of non-monetary assetsexecution costexecutory contractexercise the rightexpected risidual valueexpenseface/par valuefair valuefair value hedgingfair value patternfair value variation/change of fair value financial assetsfinancial assets measured at fair value through profit financial costfinancial instrumentfinancial liabilityfinancial positionfinancial statementfinancing activityfinancing leasefinancing naturefinished productfirst-in-first-out method（FIFO)fixed assetsfixed assets held for salefixed price contractfollow-up/subsequent expensefollow-up/subsequent measurementforeign currency translationforeign exchange riskforward contractfraudfuctional currencyfutures contractgains and lossgeneral borrowinggenerally accepted accounting principle（GAAP)go privatego publicgoods in transitgoods received notegoods returned notegovernment subsidiesgovernment subsidies pertinent to assetsgovernment subsidies pertinent to incomegrantgrant dategroup assetsguaranteeguarantee residual valueshedged itemhedginghedging instrumentheld-to-maturity investmenthistorical costholding companyholding intentionhousing accumulation fundhypothecationidentifiable net assetsidentifiable non-monetary assetsinmatureimmovable propertyimpairment of assetsimpairment testimprest systemin arrearsin term of the actual interest rateincome statementincome taxesinflated costinflated incomeinflationinitial measurementinsolvencyinstallmentinsurance premiumsintangible assetsinterest on borrowingsinterest rate implicit in the leaseinterest rate riskinterest revenueinventory/fixed assets overageevents after the balance sheet dateinventoryinventory bufferinvested enterpriseinvesting activityinvesting enterpriseinvestment incomeinvestment propertyissue equity securityjoint controljoint venturelabor union expenditure and employee education expense last-in-first-out method （LIFO)lease beginning datelease termleaserleasesleaseeliabilitylitigationloading and unloading feesloans and receivableslong-term account payablelong-term equity investmentlong-term liability due within one yearloss contactloss contact restructuring planmanipulate earningsmaintenance expensemaintenance or repairmake depreciationmake payment in cashmarket interest ratemarket investment return ratematerialitymaturity datemedical insuranceendowment insuranceunemployment insurancework injury insurancematernity insuranceother social insurancememorandum bookmerchandise inventorymerging partyminimum lease paymentminimum lease receiptminority interestmismanagementmost likely outcomenet investment hedging in an overseas operation net lossnet realizable valuenominal amountnon-adjusting events after the balance sheet date non-current assetsnon-current liabilitynon-monetary welfarenote receivablenotes/disclosure notesobsoleteoccuroccurrenceofferoffsetopening/beginning balanceoperating activityoperating leaseoperating resultsoptionordinary activityoversights or misinterpretation of factsowners' equitypacking articlepaid-in capitalpast transaction or eventpending arbitrationspending litigationspercentage of completion methodpermanent differencephysical shapepreliminary expenseprepare financial statementpresent valuepresent/current obligationprimary marketprincipalprior year adjustmentprobabiltyprocessing costproduction of goodsproduction overheadprofitproperty assetsproperty，plant and equipmentprorationprospective application methodprovisionprovision for bad debtprudence methodpublic issuepurchase costpurchase pricepurchase requisitionpurchase return and allowancequalitative requirement of accounting information quantity discountquotationraw materialsreal capitalreal interest methodreclassification of held-to-maturity investment recoverable amountrefundreimbursementrelated tax paymentsrelevancereliabilityrender/provide labor sevicesreplacement costreporting currencyreporting entityrepudiationrepudiaterepurchased stockresearch expendituresreserveresidual assetresidual interestretained earningsretirement and disposalretirement fundretroactive adjustmentretrospective restatement methodreturn of capitalrevenuereverse entryreversed impairmentrisk and rewardroyalty paymentroyalty revenuerunning creditrunning inventorysalary and allowancesalary rollsale and leasebacksale mixsales discount and allowancesales returnsalvage valuesavingssecondary liabilitysecondary marketsecret reservesecuritysecurity depositsegment reportingself-consructed fixed assetsself-created business reputation/goodwillself-usesell, transfer and discardselling costseparate-entity assumptionservice lifesettle the obligationsettlementsevere loss on an asset resulted from a natrual disast share premiumshare-based paymentshareholders' equityshell companysignificant change in the asset price，tax police or f significant influencesignificant lawsuits，arbitrations or commitments single item assetssource documentspecific identification methodspecifically borrowed loanspreadstage of completionstatement of change in owners' equitystatutory rightsstock price riskstorage expensesstraight-line methodsubcontractorsubscribesubsequent measurementsubsidiary companysubstance over formsum of the years digits methodtangible assettax basetaxable temporary differencetemporary differenceterminatethe balance sheet datethe capitalization of capital reservesthe conversion of a debt into capitalthe issue of stocks or bondsthe liquidation of a debt by assetthe modification of other terms of a debt（such as ded time valuetimelinesstraceable costtrade discounttrading expensetransaction costtransactiontransactional financial assetstransfer vouchertransfer fundtransfer non-cash assettransfer pricetransportation fees/freighttravelling expensetreasury stocktrial balancetrial operationtrial productiontruth and fair viewultimate disposaluncertaintyunder the different controlunder the same controlunderlying assumption of accountingundersellingunderstandabilityundertakingunguaranteed residual valuesunit of production methodunit-of-currency assumptionunlisted assetunrealized financing incomeunrecognized financing chargesunrecognized lossuseful lifevesting datevesting periodvirtually certainvise versavoting right stockvoucherwages，bonus，allowance and subsidies for the employee warrantwarranty costweighted average methodwelfare expense for the employeeswell-established evidencewholly-owned subsidiarywinding upwork in process（WIP) write downwrite offzero balance一揽子交易让渡资产使用权加速折旧法账户余额账单会计账簿账户分类表会计文员账号代码往来账户，往来账单结算日未达账项应收账款会计师主管会计师会计假定，会计假设会计基础会计变更会计咨询会计常规，会计惯例会计循环会计数据处理会计部门会计文件，会计凭证会计要素会计主体会计分录会计等式会计估计会计事项会计职能会计计量属性会计分期，会计期间会计政策会计实务，会计惯例会计利润会计记录，会计簿籍会计准则会计年度应收账款账龄分析已转让的应收账款已贴现的应收账款应计权责发生制累计摊销累计亏损累计折旧累计股利承认债务，确认债务活跃市场实际利率资产负债表日后调整事项管理费用预付账款预付款，垫付款发货通知单联营公司联营账龄分析提前分配制造费用配售，拨付；配售数；拨付数备抵法通用财务报表，通用会计报表合同变更摊销（名词）摊销（动词）折价或溢价的摊销摊余成本辅助费用年度余额；年终结余年度结账适用的税率已指定用途留存收益利润分配套汇，套利套汇业务，套利交易资产符合资本化条件的资产换入资产换出资产联营企业按折价，按低于票面价值按溢价，按高于票面价值到期按票面金额，平价见票即付成本与市价孰低法辅助账户辅币可供出售金融资产呆账，坏账坏账比率坏账注销余额承前，承前页余额移后，转次页国际收支差额资产负债表结账日银行往来账户，银行活期存款账户银行存款余额银行汇票；纸币，钞票银行手续费银行鉴别号码银行贷款银行透支银行对账单银行证信新函，银行证明信，银行函证银行准备金银行汇兑业务，银行转账业务银行业务订金会计基础具有商业实质按照成本计量影响重大，重要承担负债期初余额最佳估计数汇票存料卡主要利率，优惠利率董事会债券发行成本债券溢价评定债券等级奖金账面存货，账面盘存账面价值借款费用分支机构整批采购，趸购企业合并商誉计算错误看涨期权资本增值资本公积股本股本溢价利息资本化资本化率结转账面价值现金收付实现制现货现金折扣现金流量现金流量套期现金流量表现金流入货到付款，交货付款库存现金以现金结算的股份支付会计政策、会计估计变更和差错更正动产索赔期末余额可收回账款收账，托收收款期被合并方合并方商品价格风险可比性补偿谨慎性，保守主义原则，谨慎原则对价合并资产负债表合并现金流量表合并财务报表合并利润表合并所有者权益变动表建造合同在建工程或有事项或有租金或有资产或有负债展期条款持续经营假设连续盘存继续管理权抵消账户，备抵账户承包人，承包商会计主任，会计长控股公司，母公司控股权，多数股权控股股东转换可转换公司债券前期会计差错更正成本法成本模式成本加成合同法院判决创造性会计贷方，贷记；信用，信贷；减免贷方余额信用风险债权人流动资产借方余额债务豁免债务重组债务人宣告股利可抵扣的暂时性差异所得税减免挪用，侵吞递延收益递延所得税资产递延所得税负债折旧方法折旧率衍生工具减值开发支出直接人工直接材料折现率已贴现商业承兑汇票处置费用固定资产清理复式记账法双倍余额递减法指定用途，专款专用，打耳钉（名词或动词）低值易耗品经济利益对已售商品实施有效控制套期有效性职工薪酬发生企业合并或处置子公司权益工具权益法以权益结算的股份支付至完工时估计将要完成的成本预计负债预估的销售费用事项因外币借款而发生的汇兑差额非货币性资产交换履约成本待执行合同行权预计残值费用面值公允价值公允价值套期公允价值模式以公允价计量且及变动计入当期损益的金融资产财务费用金融工具金融负债财务状况财务报表筹资活动融资租赁融资性质产成品先进先出法固定资产持有待售的固定资产固定造价合同后续支出后续计量外币交易折算汇率风险远期合同欺诈，舞弊记账本位币期货合同利得和损失一般借款公认会计准则私售股份，私人股份持有公开招股，股票公开发行在途商品收货单退货单政府补助与资产相关的政府补助与收益相关的政府补助授予授予日资产组保证；保证书；担保；担保人；抵押品担保余值被套期项目套期保值套期工具持有至到期投资历史成本控股公司，母公司持有意图住房公积金抵押可辨认净资产可辨认非货币性资产尚未到期的不动产资产减值拖欠按照实际利率计算利润表，损益表所得税虚增成本，虚列成本虚增收益，虚列收益通货膨胀初始计量无力偿付，无偿付能力分期付款保险费无形资产借款利息租赁内含利率利率风险利息收入存货/固定资产盘盈资产负债表日后事项存货缓冲存货被投资企业投资活动投资企业投资收益投资型房地产发行权益性证券共同控制合营企业工会经费和职工教育经费后进先出法租赁开始日租赁期出租人租赁承租人负债诉讼装卸费贷款和应收账款长期应付款长期股权投资一年内到期的长期负债亏损合同亏损合同重组计划操纵利润维修费维修计提折旧支付现金市场利率市场投资回报率重要性养老保险费失业保险费工伤保险费生育保险费其他社会保险费备忘录，备查薄商品合并方最低租赁付款额最低租赁收款额少数股权管理不善，处理失当最可能发生金额在境外经营的净投资套期净损失可实现净值名义金额资产负债表日后非调整事项非流动资产非流动负债非货币性福利应收票据（会计报表）附注过时的，陈旧的（名词）发生（动词）发生报价抵消，冲销期初余额经营活动经营租赁经营成果期权日常活动疏忽或曲解事实所有者权益包装物实收资本过去的交易和事项未决仲裁未决诉讼完工百分比法永久性差异实物形态开办费编制财务报表现值现时义务一级市场本金以前年度损益调整概率利润不动产，房产不动产，厂房和设备按比例分配未来适用法备付，备抵，条款预提坏账费用，坏账备抵审慎原则公开发行采购成本采购价格请购单进货退回与折让会计信息质量要求数量折扣报价，报价单，行情表原材料实物资本实际利率法持有至到期投资的重分类可回收金额偿还，退款补偿相关税费相关性可靠性提供劳务重置成本报告货币报告主体拒付债务否认，拒不履行购回股份研究支出准备，准备金，公积金剩余资产剩余收益留存收益处置资产重置基金；退休金基金追溯调整追溯重述法资本退回；资本回收收入转会分录减值转回风险和报仇专利权转让使用费；技术转让提成费使用费收入周转信贷协定永续盘存薪金和津贴薪金表销售组合，销售商品品种结构销售折让销售退回残值储蓄从属债务；次级债务二级市场秘密准备金证券保证金分部报告自建固定资产自创商誉自用出售、转让或报废销售费用会计主体假设服务年限清偿负债结算，清算因自然灾害导致资产发生重大损失股本溢价股份支付股东权益空壳公司资产价格、税收政策、外汇汇率发生重大变化重大影响重大诉讼、仲裁、承诺单项资产原始凭证个别计价法专门借款差价，进销差价；详细记录完工程度所有者权益变动表法定权利股票价格风险仓储费用，存储费年限平均法（直线法）分包人，分包商签署；认购后续计量子公司实质重于形式年数总和法有形资产计税基础应纳税暂时性差异暂时性差异终止，结束资产负债表日资本公积转增资本将债务转为资本发行股票或债券以资产清偿债务修改其他债务条件（如减少债务本金，减少债务利息）时间价值及时性可追溯成本商业折扣交易费用交易费用，业务费用交易交易性金融资产转账凭单转移资金转移非现金资产转移价格运输费差旅费国库券；库存股试算表试运行试生产真实和公正反映最终处置不确定性非同一控制同一控制会计基本假设低价销售可理解性承办，经营；企业，公用事业企业未担保余值工作量法货币计量假设账外资产未确认的融资收益未确认的融资费用未确认损失使用寿命行权日等待期基本确定反之亦然有投票权股份付款凭单，记账凭单职工工资，奖金，津贴和补贴认股权证保修成本加权平均法职工福利费确凿证据全资控股子公司清算粉饰财务状况提款；退股在产品减记价值，减值冲销，注销领属余额。

2012注会综合英语词汇总结

2012注会综合英语词汇总结Introductionprehensive stage 综合阶段2.auditing 审计3.accounting 会计4.corporate strategy and risk management 公司战略与风险管理5.financial management and cost management 财务成本管理6.economic laws 经济法7.taxtion laws 税法中国注册会计师协会新的职业道德规范12.the partner rotation合伙人轮换13.Listed companies 上市公司14. public interest entity 公众利益实体Unit one EthicsIntegrity 诚信Independence 独立objectivity客观和公正professional competence and due care专业胜任能力和应有的关注confidentiality保密professional behavior 良好职业行为Self-interest threat 自身利益的不利影响Self-review threat自我评价的不利影响了；Advocacy threat 过度推介的不利影响Familiarity threat密切关系的不利影响Intimidation threat 外在压力的不利影响Client acceptance 接受客户关系Engagement acceptance 承接业务Changes in a professional appointment客户变更委托Conflicts of interest 利益冲突Second opinions 第二次意见Fees 收费Marketing professional services 专业服务营销Gifts and hospitality 礼品和招待Custody of client assets 保管客户资产Requirements for objectivity 对客观和公正原则的要求Audit and review engagements审计和审阅业务Assurance engagements 鉴证业务Networks and network firms 网络和网络事务所Public interest entities公共利益实体Related entities关联实体Corporate governance（公司）治理层Documentation工作记录Engagement period业务期间Mergers and acquisitions合并和收购Financial interests经济利益Loans and guarantees贷款和担保Employment雇佣Long association with an audit client 与审计客户长期存在业务关系Preparing accounting records and financial statements编制会计记录和财务报表Recruiting services招聘服务Overdue fees逾期收费Contingent fees或有收费Unit two AccountingNotes receivable 应收票据Provision for decline in the value of inventories 存货跌价准备Investment property 投资性房地产Accounts payable 应付账款Long-term loans payable 长期借款Paid-in capital 实收资本Capital surplus 资本溢价=capital premiumsSurplus reserves 资本公积Undistributed profits 未分配利润Owner’s equity 所有者权益Comprehensive income 综合收益Research and development expense 研发费用Income tax expense 所得税费用Finished goods 产成品Work in progress 在产品Constructions in progress 在建工程Funds 基金Intangible asses 无形资产Trademarks 商标Patens 专利权Liabilities 负债Current liabilities 流动负债Accounts payable应付账款Dividend payable 应付股利Sales revenue 销售收入Sales allowances 销售折让Purchase expense 进货费用Employ welfare 员工福利Investment income 投资收益Donation income 捐赠收入Foreign exchange loss 汇兑损失Business combination企业合并Goodwill商誉Financial instrument 金融工具Provision 预计负债Registered capital注册资本Impairment loss 资产减值损失Share-based payment股份支付Earnings Per Share (EPS)每股收益Share option 期权Initial measurement 初始计量Subsequent measurement 后续计量consideration 对价capital reserve 资本公积retained earning 留存收益merger and acquisition 并购（兼并和收购）Business combination under the same control 同一控制下的企业合并Combining party 合并方Combined party 被合并方Combining date 合并日Business combination under the different control 非同一控制下的企业合并Acquirer 购买方Acquiree 被购买方Acquisition date 购买日cost method 成本法equity method 权益法acquisition method 购买法control 控制joint control 共同控制significant influence 重大影响subsidiary 子公司associate 联营企业joint venture 合资（合营）企业step acquisition 多次收购达到控制non-controlling interest 少数股东权益goodwill 商誉negative goodwill 负商誉adjusting entries 调整分录eliminate inter-company items 抵消公司间往来项目Equity settled share based payment 以权益结算的股份支付Cash settled share based payment以现金结算的股份支付Option 股票期权Grant date 授予日Vesting period 等待行权期Exercise date 行权日Stock appreciation right 股票增值权service condition 服务期限条件performance condition 业绩条件Equity instrument 权益工具Debt instrument 债务工具Redeemable preference shares 可赎回优先股Compound instrument 复合工具convertible loan stock可转换债券Held-to-maturity investments持有至到期投资Loans and receivables贷款和应收账款Available-for-sale financial assets可供出售金融资产Financial asset at fair value through profit or loss 以公允价值计量变动计入当期损益的金融资产Financial assets held for trading 交易性金融资产Derivative 衍生金融工具Hedge 套期保值Effective interest rate 实际利率Amortized cost 摊余成本Unit three AuditingAcceptable difference可接受差异High levels of assurance高水平保证Expert专家Subsequent events日后事项Material misstatement 重大错报Walkthrough test穿行测试Flow chart流程图Assertion 认定Existent存在Occurrence 发生Completeness 完整性Valuable and allocation 计价和分摊Cut off截止Accuracy准确性Inquiry询问Observation 观察Inspection检查Recalculation重新计算Gross margin毛利External audit外部审计Reasonable assurance合理保证Risk-oriented audit approach 风险导向审计方法Audit risk = material misstatement risk × detection risk=inherent risk × control risk × detection risk审计风险=重大错报风险×检查风险=固有风险×控制风险×检查风险Assessing the risk of material misstatement 评估重大错报的风险Fraud舞弊；欺诈Error 错误Professional skepticism职业怀疑Reasonable assurance合理保证Test of control控制测试Substantive procedure 实质性程序Audit evidence审计证据Assertion认定Assessment 评估Internal Control System内部控制制度Omission漏报Misstatement 错报Materiality 重要性Materiality level 重要性水平Tolerable misstatement level可容忍错报的水平Walkthrough tests 穿行测试T ests of detail 细节测试Analytical procedures 分析程序Transaction cycle交易循环Sales and trade receivables 销售和收款Purchase and trade payables 采购和付款Inventory and store存货和仓储Financing and investment筹资和投资Analytical review分析性复核Provision for doubtful debts坏账准备Letter of Confirmation函证Positive/negative confirmation积极/消极函证Authorization 授权Physical control 实物控制Segregation of duties 职责分离Letter of Engagement审计业务约定书Assurance engagement and external audit鉴证业务和外部审计Audit approach审计方法Staffing人员安排Deadline截止日期Group Audit集团审计Going concern永（持）续经营Tolerable Error可容忍错误True and fair presentation真实公允反映Types of opinion: unqualified opinion, qualified opinion, adverse opinion, disclaimer of opinion审计意见类型：无保留意见，保留意见，否定意见，无法表示意见Audit documentation: working paper审计记录：工作底稿Rely on the work of experts依靠专家工作Internal audit内部审计Audit evidence审计证据Population（样本选取的）总体Counting盘点Subsequent events随后事项（期后事项）Quality control质量控制Management representation管理层声明（书面声明）Emphasis of matter’ paragraph强调事项段Corporate governance公司治理Unit Four Financial and Cost managementPerpetuity 永续年金Advanced annuities 预付年金annuityDelayed annuities 递延年金Mean 均值Variance 方差Standard deviation 标准差Normal Distribution 正态分布Portfolio of securities 证券组合Face value/par value面值Yield to maturity 到期收益率Interest rate利率Nominal/stated interest rate票面利率Maturity到期日Expiry date到期日Required rate of return要求的报酬率CAPM: capital asset pricing model资本资产定价模型Covariance and correlation 协方差和相关性Diversifiable and non-diversifiable risks 可分散和不可分散风险Risk free rate of return无风险报酬率Risk premium风险溢价WACC加权平均资本成本Cost of debt债券资本成本Cost of equity权益资本成本Ordinary share普通股Convertible debt可转换债券Equity beta: βequity权益贝塔系数Redeem赎回At par面值DOL:经营杠杆系数degree of operating leverageDFL::财务杠杆系数degree of financing leverage DTL:总杠杆系数degree of total leverage Financial distress财务困境Dividend policy股利政策Cash dividend 现金股利Stock （scrip ）dividend 股票股利Stock split 股票分割Stock repurchase 股票回购Dividends grow at the long-term growth rate in earnings股利按长期增长率增长Payout ratio股利支付率Residual dividend policy with all distribution in the form of dividend所有剩余均以股利形式发放的剩余股利政策Regular-dividend-plus-extras policy正常股利加额股利外支付政策Leasing 租赁Convertibles 可转换债券Warrants 认股权证Preference shares 优先股Re-order再订购，重新订购Lead-time订货至交货的时间Stock out库存中断；脱销EOQ （economic order quantity）经济订货量Order cost订货成本Hold cost持有成本Large order discount大宗订货折扣Marginal costing变动成本法（边际成本法）Cost-volume-profit （CVP）本量利分析Marginal contribution边际贡献Margin of safety安全边际Variable cost变动成本Fixed cost固定成本Discretionary Fixed Cost 酌量性固定成本Committed Fixed Cost 约束性固定成本Initial public offering（IPO）首次公开发行股票Stock market 股票市场Debt ratio 资产负债率Return on assets (ROA) 资产净利率Return on equity (ROE) 权益净利率Internal growth rate内涵增长率Sustainable growth rate 可持续增长率Overall budget 全面预算Capital asset pricing model (CAMP) 资本资产定价模型Net present value (NPV) 净现值Internal rate of return (IRR) 内含报酬率Cash dividend现金股利Stock dividend股票股利Liability dividend 债务股利Performance evaluation 业绩评价Cost centre 成本中心Profit centre 利润中心Investment centre投资中心Unit Five Corporate strategy and risk managementMacro-environment: 宏观经济环境Product life cycle: 产品生命周期Porter’s five forces: 波特的五力模型Threat of New Entrants行业新进入者的威胁Threat of Substitute Products替代品的威胁Bargaining Power of customers购买商的议价能力Bargaining Power of Suppliers供应商的议价能力Competition/rivalry同业竞争Strategic group: 战略组群Segmentation: 细分Porter’s diamond: 波特的钻石模型Convergence:集中，趋同Resource audit 资源审计SWOT: SWOT模型Opportunity: 机会Threat: 威胁Strength: 优势Weakness: 劣势Resources资源Capability能力Core competence 核心竞争力Functional structure 职能结构Divisional structure （product division，geographical division）事业部结构（产品事业部、地区事业部）SBU （strategic business unit）战略业务单元Matrix organization 矩阵组织Type advantages disadvantagesEntrepreneurial 创业型Quick flexible decisionsGoal congruence快速弹性决策目标一致Too slow for large companiesToo many decisions for one personLack of specialism/expertise in some areas 缺少专业分工Functional职能型(bureaucratic) Specialization is efficient专业性强Good career opportunities andextra responsibilities好的职业机会和更多的责任Can cope with more productsthan entrepreneurial structure可以应对更多的产品Empire building 建造帝国Conflict between functions各职能之间的冲突people are too specializedBureaucratic/inflexible/slow to adapt适应性差Lack of communication between functionsDivisional事业部制组织结构•Increased staff motivation增加员工的动力•Senior managementconcentrate on overallstrategy•Flexible灵活•Can cope better with•Conflict between divisions e.g. transferprices转移价格•Extra costs through repetition of functionse.g. marketing职能部门重复增加了成本•Conflict over shared costs e.g. personnel•Lack of goal congruence缺乏目标一致diversification（多元化）than a functional structureMatrix矩阵制组织结构•Inter-functionalcommunication enhanced职能部门之间的沟通提高•Staff motivation can beimproved through varietyof work and challenges•Very flexible ( can easilyreact to changes in boththe internal and externalenvironments)•Functional managers’ expertise i s“diluted”-spread over many projects•Staff are serving two masters, conflict, roleambiguity, role overload下属有两个上司，易产生冲突，角色不清，角色工作过多•Time-consuming meetings and higheradministrative costs管理成本高增量预算（Incremental budgeting）零基预算（Zero-based budgeting）Political risk 政治风险Country risk 国家风险Project risk 项目风险Legal/compliance risk 法律/合规风险Operational risk 操作风险Commodity risk 产品风险Foreign exchange risk汇率风险Floating rate 浮动利率Fixed rate 固定利率Liquidity risk 流动性风险Credit risk 信用风险Strategic risk 战略风险Reputation risk 声誉风险Risk appetite 风险偏好Risk acceptance 风险接受Risk avoidance 风险规避Risk mitigation 风险缓释Risk transfer 风险转移Risk attitude 风险态度Financial instrument 金融工具Derivatives 衍生品Hedging 对冲/套期Forward contract 远期合约Swap 掉期/互换Options 期权Call options 看涨期权Put options 看跌期权Futures 期货Exercise price 行权价格Elapse 失效、逾期Spot rate 即期汇率Forward rate 远期汇率Premium/discount 升水/贴水Unit Six Economic law公司法律制度Company Law of the People's Republic of China证券法律制度Securities Law of the People's Republic of China破产法律制度Enterprise Bankruptcy Law of the People's Republic of China合同法律制度Contract Law of the People's Republic of China竞争法律制度Law of the People's Republic of China for Countering Unfair Competition.Partnership 合伙Partner 合伙人Company 公司Security 证券Limited liability Company 有限责任公司Company limited by shares 股份有限公司Listed company 上市公司Chief executive officer (CEO) 首席执行官Common stock 普通股Preferred stock 优先股Unit seven Tax lawValue added tax (VAT)增值税法Business tax营业税法Enterprise income tax企业所得税法Individual income tax个人所得税法Tax Planning 税务筹划。

2012高考英语高频词汇经典总结_全国通用

高考高频单词2012版985(A-B)Aabsence n.缺席，不在场，缺乏absorb vt.吸收，使专心abstract a.抽象的 n.摘要academic a.学院的，学术的access n.接近，通道，入口accordingly ad.因此，依照account n.记述，解释，帐目accurate a.准确的，正确无误的accuse vt.指责，归咎于actor n.男演员actress n.女演员actual a.实际的，现行的adapt vt.使适应，改编admire vt.钦佩，羡慕，赞赏admit vt.承认，准许…进入adopt vt.收养，采用，采取adult n.成年人 a.成年的advance vi.前进，提高 n.进展adventure n.冒险，惊险活动affair n.事情，事件，事务affect vt.影响，感动afterward (s) ad. 后来，以后，随后agent n.代理人，代理商agriculture n.农业，农艺，农学ahead ad.在前，向前，提前aid n.帮助，救护，助手aim vi.瞄准，针对，致力aircraft n.飞机，飞行器alarm n.惊恐，忧虑，警报album n.集邮本，照相簿，唱片alcohol n.酒精，乙醇altogether ad.完全，总而言之amaze vt.使惊奇，使惊愕ambition n.雄心，抱负，野心amount n.总数，数量，和amuse vt.逗…乐，给…娱乐analyze vt.分析，分解，解析ancestor n.祖宗，祖先anger n.怒，愤怒 vt.使发怒angle n.角，角度anniversary n.周年纪念日announce vt.宣布，发表annoy vt.使恼怒，打搅anxious a.忧虑的，渴望的anyhow ad.无论如何apart ad.相隔，分开，除去apartment n.一套公寓房间apologize vi.道歉，谢罪，认错appearance n.出现，来到，外观apply vt.应用，实施，使用appointment n.任命，约定，约会appreciate vt.欣赏，领会，感谢approach vt.向…靠近 n.靠近architecture n.建筑学，建筑式样argue vi.争论，争辩，辩论arrange vt.筹备，整理，调解arrest vt.逮捕，拘留arrival n.到达，到达者artist n.艺术家，美术家ash n.灰，灰末，骨灰ashamed a.惭愧(的)，羞耻(的)aside ad.在旁边，到旁边aspect n.方面，样子，外表assistant n.助手，助教assume vt.假定，承担，呈现astonish vt.使惊讶，使吃惊athlete n.运动员atmosphere n.大气，气氛attach vt.缚，系，贴，附加attack vt.vi.n.攻击，进攻attempt vt.尝试，试图 n.企图attend vt.出席，照顾，护理attitude n.态度，看法，姿势attract vt.吸引，诱惑audience n.听众，观众author n.作者，作家available a.可利用的，通用的average n.平均数 a.平均的award n.奖，奖品，判定aware a.知道的，意识到的awful a.令人不愉快的Bbadly ad.坏，差，严重地badminton n.羽毛球baggage n.行李bake vt.烤，烘，烧硬balance vt.使平衡，称 n.天平ban n. 禁令 vt. 禁止，取缔band n.乐队，带，波段bar n.酒吧间，条，杆bare a.赤裸的，仅仅的bargain n.交易 vi.议价，成交base n.基础，底层，基地basin n.盆子，盆地basis n.基础，根据bath n.洗澡，浴缸bathe vt.给…洗澡，弄湿battery n.电池battle n.战役，斗争 vi.作战beard n.胡须，络腮胡子beauty n.美，美丽，美人beer n.啤酒 beg vt.vi.乞求，请求beginning n.开始，开端，起源behave vi.表现，举止belly n.腹部，胃belong vi.属于，附属belt n.带，腰带，区bench n.长凳，条凳，工作台bend vt.使弯曲 vi.弯曲benefit n.利益，恩惠，津贴best a.最好的better a.较好的 ad.更好地billion num.十亿biology n.生物学，生态学birthplace n.出生地bite vt.咬，叮，螫blame vt.责备，把…归咎于blank a.空白的 n.空白blanket n.毯子bleed vi.流血block n.街区 vt.堵塞，拦阻blouse n. 宽松的上衣boil vi.沸腾，汽化vt.煮沸bomb n.炸弹 vt.轰炸bone n.骨，骨骼border n.边缘，边界bother vt.烦扰，迷惑 n.麻烦brake n.闸，刹车 vi.制动branch n.树枝，分部，分支brand n.商品，烙印 vt.铭刻brick n.砖块brief a.简短的 vt.作简报broad a.宽的，阔的，广泛的broadcast n.广播，播音broom n. 扫帚bucket n.水桶，吊桶budget n.预算burden n.担子，负担，装载量burst vt.使爆裂 vi.n.爆炸bury vt.埋葬，埋藏bush n.灌木butcher n. 屠夫，屠户button n.扣子，按钮 vt.扣紧高考必备单词985(C-D)Ccafé n.咖啡馆，小餐厅cage n.笼，鸟笼，囚笼calculate vt.计算，估计，计划calm a.平静的candidate n.候选人，投考者carpet n.地毯，毡毯，毛毯carrot n.胡萝卜cart n.二轮运货马车case n.情况，事实，病例cash n.现金，现款castle n.城堡casual a.偶然的，随便的cattle n.牛，牲口，家畜cave n.山洞，洞穴，窑洞centimeter n.厘米central a.中心的，主要的ceremony n.典礼，仪式，礼节certainly ad.一定，必定，当然chain n.链，链条，项圈challenge n.挑战champion n.冠军channel n.海峡，渠道，频道chapter n.章，回，篇character n.性格，特性，角色characteristic a.特有的 n.特性charge vt.索价，控告 n.费用chat vi.n. 闲谈，聊天check n.支票cheek n.面颊，脸蛋chief a.主要的，首席的chimney n.烟囱cigar n. 雪茄cigarette n.香烟citizen n.公民，市民，居民civil a.公民的，文职的clerk n.店员，办事员，职员climate n.气候clinic n.诊所，医务室，会诊clothing n.衣服cock n.公鸡，龙头collar n.衣领comb n.梳子 vt.梳理combine vt.使结合，兼有comedy n.喜剧，喜剧场面comfort n.舒适，安慰 vt.安慰comment n.评论，意见，注释commercial a.商业的，商品化的committee n.委员会communism n.共产主义communist n.共产党员companion n.同伴compete vi.比赛，竞争，对抗complex a.结合的，复杂的comrade n.同志concentrate vt.集中，聚集，浓缩concern n.关心，挂念，关系conclusion n.结论，推论，结尾concrete n.混凝土 a.具体的，实在的conduct n.举止，行为，指导conductor n.售票员，(乐队)指挥confident n.确信的，自信的confirm vt.证实，肯定，批准conflict n.争论，冲突，斗争confuse vt.使混乱，混淆congratulation n. 祝词，贺辞consist vi.由…组成constant a.经常的，永恒的construction n.建造，建筑物consume vt.消耗，消费contain vt.包含，容纳content a.满意的，满足的continent n.大陆，洲contribute vt.捐献，捐助，投稿convenient a.便利的，方便的convince vt.使确信，使信服corn n.谷物，小麦cottage n.村舍，小屋counter n.柜台，计数器court n.法庭courtyard n. 庭院，院子crash vi.碰撞，坠落 n.碰撞cream n.奶油creature n.生物，创造物credit n.信用，分数crew n.全体船员crime n.罪，罪行，犯罪crop n.农作物，庄稼crossing v. 横越 n. 交叉口crowd n.群，大众，一伙人cupboard n.碗柜cure vt.医治 n.治愈curious a.好奇的，稀奇古怪的curtain n.帘，窗帘，幕(布)cushion n.垫子，坐垫，靠垫custom n.习惯，风俗，海关customer n.顾客，主顾cycle n.循环Ddamage vt.损害，毁坏 n.损害damp a.潮湿的darkness n.黑暗dawn n.黎明，开端deadline n. 最终期限debate n.vi.争论，辩论debt n.债务，欠债declare vt.断言，声明decorate vt.装饰decrease vi.n.减少deed n.行为，功绩，契约defeat vt.战胜，击败defence n.防御，辩护defend vt.保卫，防守degree n.程度，度，学位delay vt.推迟，耽搁，延误delete vt.删除，擦掉delight n.快乐 vt.使高兴deliver vt.投递，送交demand vt.要求，需要department n.部，司，局，处，系depth n.深度，深处description n.描述；形容desert n.沙漠 vt.离弃，擅离deserve vt.应受，值得design vt.设计 n.设计，图样desire vt.相望，要求 n.愿望destination n.目的地，终点，目标destroy vt.破坏，消灭detect vt.察觉，发觉，侦察determine vt.决定，决心devote vt.将…奉献，致力于diagram n.图解，图表，简图dial n.钟面，拨号盘 vt.拨号diamond n.钻石，菱形dictation n.口授diet n.饮食，食物differ vi.不同，相异digest vt.消化，领会 n.文摘digital a.数字的dirt n.尘，土，污垢disadvantage n.缺点，弱点disagree vi.不同意；不一致disappear vi.不见，失踪，消失disappoint vt.使失望disaster n.灾难discount n.折扣discriminate vt.vi.区别对待，歧视dislike vt.n.不喜爱，厌恶distance n.距离，远处distant a.在远处的，疏远的distinguish vt.区别，辨别district n.地区，区域document n.公文，文件donate vt.vi.捐赠dormitory n.集体寝室，宿舍dot n.点，圆点 vt.打点于download n. (从BBS)下装，卸载downtown adv. 在市区，往市区drawing n.绘画drill n.钻头，操练 vi.钻孔drown 溺死drunk a.醉的，陶醉的due a.预期的，应给的dull a.枯燥的，阴暗的dust n.灰尘dusty a.多灰尘的，灰蒙蒙的；粉末状的；灰色的高考必备单词985(E-F)Eeager a.渴望的，热切的earn vt.挣得，获得earthquake n.地震eastern a.东方的，朝东的edit vt.编辑，编纂，校订effect n.效果，效力elect vt.选举，推选electricity n.电，电流electronic a.电子的embarrass vt.使窘迫，使为难emergency n.紧急情况，突然事件employ vi.雇用endless a.无止境的engine n.发动机，引擎enjoyable a.使人快乐的，有乐趣的entertainment n. 娱乐，款待entire a.全部的，彻底的entrance n.入口，进入envelope n.信封，封套envy vt.n.妒忌，羡慕equal a.相等的，平等的equipment n.装备，设备，配备error n.错误，谬误，差错escape vi.逃跑，逸出 n.逃跑especially ad.特别，尤其，格外essay n.短文，散文，小品文evaluate vt.评价，估…的价event n.事件，事变evidence n.根据，证据，证人exact a.确切的，精确的exactly ad.的确如此exchange vt.交换，交流 n.交换exciting a.令人兴奋的exhibition n.展览，陈列，展览会exist vi.存在，生存exit n.出口，退场 vi.退出expand vt.扩大，使膨胀expense n.花费，消费，费用expert n.专家 a.熟练的explanation n.解释，说明，辩解explode vt.使爆炸 vi.爆炸exploit vt.剥削，利用，开拓explore vt.vi.探险，探索export vt.输出，出口expression n.词句，表达，表情extra a.额外的 ad.特别地extraordinary a.非同寻常的，特别的extremely ad.极其，非常Ffade vi.褪色，逐渐消失failure n.失败，失败的人fairly ad.相当，公平地faith n.信任，信心，信仰false a.不真实的，伪造的familiar a.熟悉的farther ad.更远地 a.更远的fasten vt.扎牢，扣住，使固定fault n.缺点，过失，故障favor n.好感，赞同，恩惠fax n.vt. 传真feather n.羽毛，翎毛，羽状物federal a.联邦的，联盟的fee n.费，酬金，赏金fellow n.人，家伙，伙伴female n.a.女性的，雌性的fence n.栅栏fiction n.小说，虚构，杜撰fierce a.凶猛的，狂热的figure n.数字，外形，人物file n.档案 vt.把…归档finance n.财政，金融，财源fireworks n.[pl.]爆竹，烟花firm a.坚定的 n.公司，商号fist n.拳头flame n.火焰，光辉，热情flash n.闪光 vi.闪，闪烁flesh n.肉，肌肉，肉体flight n.航班，飞行，逃跑float vi.漂浮 vt.使漂浮flood n.洪水flour n.面粉，粉末flow vi.流动，飘扬，涨潮fluent a.流利的，流畅的focus vi.聚焦，注视 n.焦点foggy a.有雾的，模糊的fold vt.折叠，合拢 n.褶folk n.人们，家属，亲属fond a.喜爱的，溺爱的fool n.傻子 vt.欺骗，愚弄foolish a.愚蠢的forbid vt.禁止forecast n.预测，预报 vt.预示forever ad.永远，总是，老是forgive vt.原谅，宽恕former a.在前的 n.前者fortnight n.两星期，十四天fortunate a.幸运的fortunately ad.幸运地，幸亏fortune n.命运，运气，财产found vt.创立，创办fountain n.泉水，喷泉freedom n.自由frequent a.经常的frequently ad.时常，频繁地frighten vt.使惊恐，吓唬fry vt.油煎，油炸，油炒fuel n.燃料 vt.给…加燃料function n.功能，职务，函数fur n.软毛，毛皮，裘皮further ad.更进一步高考必备单词985(G-I)Ggain vt.获得，增加 n.增进garbage n.垃圾，污物，废料gas n.煤气，气体gather vi.聚集，集合 vt.收集gay a.快乐的，鲜明的generally ad.一般地，通常地generation n.一代，一代人，产生generous a.慷慨的，宽厚的gentle a.和蔼的，轻柔的glance vi.看一下 n.一瞥globe n.地球，世界，地球仪goal n.球门，得分，目的goods n.货物，商品gradual a.逐渐的，渐进的gradually ad.逐渐地，逐步地graduate n.大学毕业生 vi.毕业graduation n.毕业grain n.谷物，谷粒，颗粒grand a.宏伟的，重大的grasp vt.抓紧，掌握 n.抓gravity n.重力，引力，严重性greatly ad.大大地，非常地；伟大地，崇高地greet vt.问候，招呼，反应grey n./a.灰色(的)grocer n.杂货商grocery n.杂货店guide n.导游 vt.指导guilty a.内疚的，有罪的高考必备单词985 (H-Z)Hhaircut n.理发；发型，发式hammer n.锤子 vt.锤击handkerchief n.手帕handle n.柄，把手 vt.处理happiness n.幸福；满足harbour n.港hard-working adj. 勤劳hardship n.艰难，困苦harm n.伤害，损害 vt.损害harmony n.协调，和谐harvest n.收获，收成 vt.收割headmaster n. 英国中小学校长，男舍监hesitate vi.犹豫，踌躇highway n.公路，大路hire vt.雇用honey n.蜜，蜂蜜，甜，甜蜜hopeless a.没有希望的，绝望的horrible a. 可怕的，极可憎的，极可厌的host n.主人，东道主housewife n.家庭主妇humour v. 纵容，迁就　hunger n.饥饿，渴望hunt n.vt.打猎，搜寻Iidentity n.身分，相同 vt.确定身份ignore vt.不顾，不理，忽视illegal a.非法的immediate a.立即的，直接的immigrate v.移民import vt.n.输入，进口importance n.重要性impress vt.给…深刻印象income n.收入，收益indeed ad.真正地，确实independent a.独立的，自主的indicate vt.标示，表示，表明infer vt.推论，推断，猜想inform vt.通知，向…报告innocent a.清白的，幼稚的insect n.昆虫 insert vt.插入，嵌入inspire vt.鼓舞，给…以灵感instant n.瞬间 a.立即的institute n.研究所，学院instrument n.仪器，工具，乐器insurance n.保险，保险费intelligence n.智力，理解力，情报intend vt.想要，打算，意指interpret vt.解释，说明，口译interpreter n.翻译interrupt vt.打断，打扰，中止高考必备单词985(J-L)Jjam n.果酱jar n.罐子，坛子，广口瓶jazz n.爵士音乐，爵士舞曲journalist n.记者，新闻工作者journey n.旅行，旅程judge n.法官，裁判员jungle n.丛林，密林junior a.年少的，地位较低的 n.晚辈justice n.正义，公正，司法Kkindergarten n.幼儿园Llack vt.缺乏，不足n.短缺的东西ladder n.梯子lately ad.最近later ad.后来latter a.(两者中)后者的lawyer n.律师league n.同盟，联盟leak vi.漏；泄露n.漏洞lecture vi.演讲；讲课n.演讲；讲课legal a.合法的length n.长度less a.更少的ad.更少地liberate vt.解放，释放librarian n.图书馆馆员lifetime n.终身lightning n.闪电likely a.可能的ad.很可能limit vt.限制，限定n.限度，限制link vt.连接n.联系lip n.嘴唇liquid n.液体a.液体的，流动的literature n.文学(作品)litre n.公升living-room n.起居室load vt.装，装满n.负载；负担loaf n.一条面包local a.地方的n.局部loose a.宽松的；自由的lorry n.卡车loss n.遗失；失败；损失luggage n.行李，皮箱lung n.肺高考必备单词985(M-O)Mmailbox n.邮箱major vi.主修，专攻a.主要的，多数的n.专业majority n.多数male a.男的，雄的mankind n.人类manner n.方式，态度；礼貌march n.三月mass n.大量；群众material n.材料，原料；素材a.物质的mathematics n.数学matter n.事情；物质vi.要紧，有关系maximum n.最大量a.最大的means n.方法，手段meanwhile ad.同时，当时measure vt.量，测量n.测量；措施medal n.奖章，纪念章media n. 媒体mental a.智力的；精神的menu n.菜单merchant n.商人mercy n.仁慈merely ad.仅仅，只不过merry a.欢乐的，愉快的midday n.中午midnight n.午夜mild a.温柔的；温暖的million num.百万mine pron.我的n.矿，矿山；地雷，水雷vt.开采mineral n.矿物a.矿物的minimum n.最小量a.最小的minister n.部长，大臣minority n.少数派；少数民族miserable a.痛苦的，悲惨的misunderstand vt.误解，误会mix vt.使混合；混淆mobile a.运动的，移动的modest a.谦虚的moral a.合乎道德的n.道德，品行motor n.发动机，机动车mountainous adj.多山的mourn vi.哀痛，哀悼movement n.动作；活动；移动multiply vt.增加；乘musical a.音乐的Nnail n.钉子；指甲vt.钉nation n.民族，国家nationality n.国籍，民族native a.本土的n.本地人navy n.海军neat a.整洁的；简洁的needle n.针vt.缝补，编织nephew n.侄子，外甥nest n.巢，窝net a.净的，纯的n.网，网状物niece n.侄女，外甥女noble a.高尚的n.贵族noisy a.嘈杂的，喧闹的noun n.名词novel n.小说a.新奇的，新颖的nowadays ad.现今，现在n.现今nowhere ad.任何地方都不nuclear a.原子核的；核心的nut n.坚果nutrition n.营养Oobey vt.顺从vi.服从observe vt.观察，注意到obtain vt.获得obvious a.显而易见的occupation n.占领，占据；职业工作occupy vt.占领，占有；忙碌occur vi.发生official a.官方的n.官员，行政人员onto prep.到…上opera n.歌剧operate vi.操作；施行手术opinion n.意见，看法oppose vt.反对，反抗opposite a.对面的n.对立物optimistic a.乐观的oral a.口头的orbit n.运行轨道vt.环绕ordinary a.平常的，平凡的organize vt.组织，安排；筹办original a.最初的；新颖的n.创新otherwise ad.另外，要不然ought aux.应该outdoor a./ad.户外的，野外的outdoors ad.在户外n.户外outer a.外部的，外面的outline n.轮廓；大纲outstanding a.突出的，杰出的overcome vt.战胜，克服owe vt.欠；归功于ox n.公牛oxygen n.氧，氧气高考必备单词985(P-R)Ppack vt.捆扎，打包；挤满n.包packet n.小包pain n.痛苦；疼痛painful a.痛苦的painting n.油画；绘画pan n.平底锅panic n.恐慌，惊慌paragraph n.(文章的)段，节parcel n.包裹，邮包parrot n.鹦鹉participate vi.参与，参加particular a.特殊的，特定的partly ad.部分地partner n.伙伴，搭挡，合伙人；配偶passer-by n. 过路人passive a.被动的，消极的pattern n.式样，模型pause n.中止vi.中止，暂停peaceful a.和平的；平静的pence n. penny 的复数per prep.每，每一perform vt.执行；演出performance n.履行；表演；表现permit vt.允许n.执照，许可证persuade vt.说服petrol n.汽油phenomenon n.现象phrase n.短语，习惯用语pile n.堆vt.堆叠pill n.药丸pillow n.枕头pin n.别针，钉子vt.钉住pipe vt.用管道输送n.管子，导管；烟斗platform n.站台，讲台player n.表演者，比赛者playmate n. 玩伴，游伴pleased a.高兴的plough n.犁vt.犁，耕poet n.诗人poison n.毒药vt.毒害；投毒pole n.杆，柱policy n.政策，方针political a.政治上的politics n.政治pollution n.污染port n.港口positive a.确定的；积极的；正的possession n.财产possibly ad.可能地，也许postcode n. 邮递区号pot n.锅potential a.潜在的n.潜能pour vt.流，倾盆大雨vi.倾泻powder n.粉末；火药power n.能力；电力；权力powerful a.强有力的practical a.实用的pray vt.请求；祈祷precious a.珍贵的，宝贵的predict vt.预言，预测prefer vt.宁可，宁愿press vi.压，按vt.压；压榨n.印刷；新闻，报刊；出版社pretend vt.假装，装作vi.假装principle n.原则，原理process n.过程vt.处理production n.产品；产量profession n.职业professor n.教授profit n.利润vi.得益project n.计划；工程；项目vi.伸出vt.设计，规划promote vt.促进，提升；推销province n.省publish vt.公布，发表；出版，刊印pump n.泵vt.用泵抽，打气punishment n.惩罚purchase vt.购买n.购买；赃物pure a.纯洁的puzzle n.难题；谜vi.使迷惑Qquality n.质量；特性quantity n.数量；大量quarrel vi.争吵n.争吵，吵架queue n.队列vi.排队等候quit vt.离开，停止；辞职Rrange vi.变动，变化n.范围rank n.军衔vt.归类于rate n.比率；速度；价格vt.评价，估价ray n.光线；射线react vi.反应reading n.阅读；读物reality n.现实；真实reception a.接待；接待处recognize vt.认出，识别recommend vt.推荐recover vt.恢复，痊愈recycle vt.重复利用reduce vt.减少，减小refer vt.求助于vi.谈到；参考，查阅reflect vt.反射，反映；思考reform n.改革，改良vt.改革，革新register vt.登记，注册n.登记，注册regular a.规则的，整齐的；定期的，常规的reject vt.拒绝；丢掉；驳回relate vt.联系relative a.有关系的；相对的n.亲戚，亲属relevant a.有关的；中肯的reliable a.可靠的religion n.宗教信仰rely vi.依赖，依靠；信赖remark vi.评论n.评论；备注remind vt.提醒remote a.遥远的remove vt.移动；搬迁rent n.租金，租vi.出租repair vt.修理，修补n.修理repeat vt.重说，重做n.重复reply vi.回答，答复n.答复represent vt.描绘；代表，象征republic n.共和国reputation n.名誉，声望request n.请求，要求vt.请求，要求rescue vt.援救，营救reserve vt.储备，保留；预定resist vt.抵抗，抵制respect vt.尊敬，尊重n.尊敬respond vi.回答；响应responsible a.有责任的；尽责的retire vi.退休revise vt.校订，修改revolution n.革命；旋转reward n.报答；报酬vt.报答；酬金ripe a.成熟的；时机成熟的risk n.风险，危险vt.冒险rob vt.抢劫，劫掠vi.抢劫，劫掠rocket n.火箭roll vi.滚动，转动n.一卷；名册roof n.屋顶root n.根(部)；根源vi.生根，扎根rough a.表面不平的；粗略的；大致的rude a.粗野的，残暴的ruin n.毁灭；废墟vt.毁坏高考必备单词985(S-T)Ssacrifice vt.牺牲，献祭sailor n.海员，水兵salary n.薪水satellite n.卫星satisfaction n.满意scan vt.浏览；扫描scare vt.惊吓vi.受惊scene n.情景；景色schedule vt.安排n.时间表，计划表scholarship n.奖学金scientific a.科学的scold vt.责骂scream vi.尖叫n.尖叫声seaside n.海边section n.切片；部门；章节secure a.安全的seed n.种(子)，籽seek vt.寻找，探索seize vt.抓住；夺取，占据select vt.选择vi.挑选self n.自我，自己selfish a.自私的，利己的senior a.年长者；资格老的sensitive a.敏感的，灵敏的settle vt.安排，安放；解决vi.定居sew vt.缝制sex n.性别，性shade n.树荫；遮光物vi.荫蔽shadow n.阴影，影子shallow a.浅的，浅薄的n.浅滩sharp ad.(时刻)整a.锋利的；敏锐的；刺耳的shave vt.剃，刮vi.修面n.刮脸sheet n.被单；纸张，薄片shelter n.掩蔽处vt.遮蔽，掩护shock n.冲击；震惊；电击vi.震动shoot vt.发射；射门，投篮n.发芽shopping n.购物shore n.滨，岸shortcoming n.短处，缺点shot n.射击，发射；投篮sigh vi.叹气，叹息n.叹息sign n.符号；征兆vt.签名signal n.信号vi.发信号significance n.意义，意味；重要性simply ad.简单地；朴素地；仅仅，只不过sincere a.真诚的，真挚的sincerely ad.真诚地sink vi.下沉，降低n.水槽，水池skin vt.剥皮n.皮，皮肤；兽皮skyscraper n.摩天大楼slave n.奴隶，苦工slight a.细长的；轻微的slightly ad.轻微地slim a.细长的，微小的smooth a.平滑的，平静的sneaker n. 鬼鬼祟祟做事的人，卑鄙者，运动鞋soccer n.英式足球socialism n.社会主义socialist a.社会主义的software n.软件soil n.土壤；土地solar a.太阳的，日光的soul n.灵魂，精神；人specific a.特有的；具体的spit vi.吐唾沫splendid a.壮丽的，显著的split vt.劈开spoken a. 口头讲的，口语的sponsor n.发起者vt.发起spot vt.认出，发现n.点，斑点；地点spy n.间谍，特务vt.侦察，监视stable a.稳定的，安定的n.马厩，马棚stadium n. 露天大型运动场staff n.全体工作人员stage n.舞台；阶段，时期stair n.楼梯stare vi.凝视starve vi.饿死vt.使饿死steady a.稳固的vt.使稳定steam n.蒸汽vi.蒸发vt.蒸煮steel n.钢straight a.直的；正直的ad.直接地strength n.力量，力气stress n.压力；重音vt.着重，强调strike vt.打，击；罢工n.罢工；打击；殴打struggle n.斗争；奋斗vi.斗争；奋斗studio n.工作室，播音室style n.风格，式样suck vt.吸，吮suddenly ad.突然suffer vt.遭受，忍受vi.受害，受损失suit n.起诉，诉讼vt.适合suitable a.适宜的；恰当的sum n.总数；金额vi.共计summary a.简短的，扼要的n.摘要，总结sunset n.日落sunshine n.阳光support vt.支持；供养；承受surround vt.包围，环绕survive vt.幸免于vi.活下来swallow vt.吞，咽vi.吞，咽n.燕子switch n.开关；转换vt.转换symbol n.象征；符号sympathy n.同情，同情心system n.系统；制度Ttailor n.裁缝vt.裁制衣服talent n.天才，才能tank n.坦克；大容器tap vt.轻打，轻敲n.塞子，龙头；轻叩，轻拍target n.靶；目标tax n.税(款)vt.征税tear n.泪滴，眼泪vt.撕开，撕裂technical a.技术的，工艺的technique n.技巧，技能teenager n.青少年telegram n.电报telegraph n.电报(机) v.发电报telescope n.望远镜television n.电视，电视机temple n.神殿，庙宇；太阳穴temporary a.暂时的，临时的tend vi.走向，趋向tendency n.趋向，趋势tense a.紧张的；拉紧的n.时态theme n.题目；词干；主旋律theory n.理论，学说therefore ad.因此，所以thief n.窃贼，偷窃犯thinking n.思考；想法，见解throat n.咽喉throughout prep.遍及ad.到处thus ad.如此，这样；因而tick n.滴答声；记号vi.发出滴答声tight a.紧的；紧身的ad.紧紧地timetable n.时间表；时刻表tin n.锡；罐头tip vt.轻击vi.给小费n.小费tire vi.疲劳；厌倦n.轮胎title n.标题，题目；称号，头衔tobacco n.烟草，烟叶tolerate vt.忍受，容忍topic n.题目；论题，话题tough a.坚韧的；健壮的track n.行踪，路径；轨道tractor n.拖拉机tradition n.传统，惯例transport n.运输vt.运输trap n.陷阱；诡计vt.诱骗trend vi.伸向；倾向n.倾向trial n.试验；审判trick n.诡计；窍门vt.哄骗type n.类型vi.打字typewriter n.打字机typical a.典型的，代表性的typist n.打字员tyre n.轮胎高考必备单词985(U-Y)Uunderline vt.在…下划线；强调understanding n.理解，理解力unfair a.不公平的uniform a.一样的n.制服unique a.唯一的unite vi.联合vt.使联合united adj.一致的；联合的universe n.宇宙，世界unknown a.未知的，不知名的unusual a.不平常的，独特的update vt.更新，使现代化n.现代化，更新upset vt.使不适，使心烦n.混乱upward a.向上的，上升的ad.向上，往上urban a.都市的urgent a.紧急的usually ad.通常Vvalley n.山谷，流域valuable a.值钱的，有价值的n.贵重物品variety n.多样化，种类various a.各种各样的vast a.巨大的，广阔的vehicle n.车辆verb n.动词victim n.牺牲者，受害者view vt.看待；看n.见解；风景violent a.猛烈的，狂暴的virus n.病毒visa n.签证；信用卡volunteer n.志愿者vt.志愿vote n.选举，投票voyage n.航海vi.航海，航空Wwage n.工资，报酬waiter n.侍者，服务员waitress n.女侍者，女服务员wave n.波，波涛；起伏vi.波动；挥手weakness n.弱点web n.(蜘蛛)网，网状物；网络website WWW(环球网)的站点wedding n.婚礼weed n.杂草，野草vi.除草well-known a.众所周知的whisper vt.低声地讲vi.低语n.耳语，私语whistle n.口哨vi.吹口哨wild a.野生的；野蛮的n.荒地willing a.心甘情愿的wind n.风wipe vt.揩，擦n.揩，擦wire n.金属线，电缆within prep.在…里面；不超过witness n.证据；证人vt.目击wooden a.木制的；呆板的wool n.羊毛，毛线worse a.更坏的ad.更坏worst a.最坏的ad.最坏地worthwhile a.值得的would aux.将；愿意Yyouth n.青春；青年。

2012注会考试常用英文测试词汇整理

2012注会考试常用英文测试词汇整理(一)科教园注册会计师辅导班老师为大家精心整理出2012年注册会计师考试常用英文测试词汇，供考生参考。

希望同学们在进行注会复习时候能够像老师这样，把各个重点整理出来，以便于以后的学习复习工作。

中国注册会计师考试英文测试词汇整理（一）现金Cash in hand银行存款Cash in bank其他货币资金-外埠存款Other monetary assets - cash in other cities其他货币资金-银行本票Other monetary assets - cashier‘s check其他货币资金-银行汇票Other monetary assets - bank draft其他货币资金-信用卡Other monetary assets - credit cards其他货币资金-信用证保证金Other monetary assets - L/C deposit其他货币资金-存出投资款Other monetary assets - cash for investment短期投资-股票投资Investments - Short term - stocks短期投资-债券投资Investments - Short term - bonds短期投资-基金投资Investments - Short term - funds短期投资-其他投资Investments - Short term - others短期投资跌价准备Provision for short-term investment长期股权投资-股票投资Long term equity investment - stocks长期股权投资-其他股权投资Long term equity investment - others长期债券投资-债券投资Long term securities investemnt - bonds长期债券投资-其他债权投资Long term securities investment - others长期投资减值准备Provision for long-term investment应收票据Notes receivable应收股利Dividends receivable应收利息Interest receivable应收帐款Trade debtors坏帐准备- 应收帐款Provision for doubtful debts - trade debtors预付帐款Prepayment应收补贴款Allowance receivable其他应收款Other debtors坏帐准备- 其他应收款Provision for doubtful debts - other debtors其他流动资产Other current assets物资采购Purchase原材料Raw materials包装物Packing materials低值易耗品Low value consumbles材料成本差异Material cost difference自制半成品Self-manufactured goods库存商品Finished goods商品进销差价Difference between purchase & sales of commodities委托加工物资Consigned processiong material委托代销商品Consignment-out受托代销商品Consignment-in分期收款发出商品Goods on instalment sales存货跌价准备Provision for obsolete stocks待摊费用Prepaid expenses待处理流动资产损益Unsettled G/L on current assets待处理固定资产损益Unsettled G/L on fixed assets委托贷款-本金Consignment loan - principle委托贷款-利息Consignment loan - interest委托贷款-减值准备Consignment loan - provision固定资产-房屋建筑物Fixed assets - Buildings固定资产-机器设备Fixed assets - Plant and machinery固定资产-电子设备、器具及家具Fixed assets - Electronic Equipment, furniture and fixtures固定资产-运输设备Fixed assets - Automobiles。

2012CPA综合阶段英语—经济法

Economic Law01. Company Law词汇Initiator：发起人；创始者Stock flotation：募集设立Promotion：发起设立Object：对象Registered capital：注册资本Subscription：认购Down payment：（分期付款中的）头期款；预付定金Breach of contract：合同违约Registration application：登记申请Stipulate：（动词）规定Organ of power：权力机关；权力机构Unrecovered loss：未弥补的损失In presence：出席Dissolution：解散；（契约等的）解除Article 81 When a joint stock limited company is established by promotion, its registered capital shall be the total capital stock subscribed for by all the initiators as registered in the company registration authority. The minimum amount of initial capital contributions to be made by all initiators shall be not less than 20% of the total registered capital, and the remaining amount shall be paid off by the initiators within 2 years as of the day when the company is established, while for an investment company, the remaining amount may be paid off within 5 years. Before the registered capital is paid off, no stock may be offered to others for subscription. Where a joint stock limited company is established by stock floatation, its registered capital shall be the total actually paid capital stock as registered in the company registration authority. The minimum amount of the registered capital of a joint stock limited company shall be RMB 5 million Yuan. If any law or administrative regulation prescribes a relatively higher minimum amount of registered capital, such provision shall be followed.第八十一条股份有限公司采取发起设立方式设立的，注册资本为在公司登记机关登记的全体发起人认购的股本总额。

英语单词-注会综合

英文中文structure构成，结构conclude 结束，推断，得出结论informed掌握信息的weighing衡量entitle有权，有资格entities实体，独立体create创造，产生direct/indirect直接；间接self-interest自身利益immediate主要的，立即的temporary暂时的，临时的assignment任务，分配，委派serve (为)服务，任职，提供recently最近employer 雇主，老板，雇佣者employee雇员，员工specific具体的，特定的director主管，董事，导演association 协会，联合，友谊，关联constradiction矛盾，对立，否认inconsistent矛盾的，不一致的acceptable可接受的assess评估precondition前提preparation准备necessary必要的satisfactory令人满意的contronllabel可控制的skepticism怀疑attitude态度ethical道德的combin联合，结合approach 方法，接近，着手处理substantive 实质的，本质的，真实的procedure程序，过程emphasize强调，着重sufficient充分的，足够的adequate充分的，足够的appropriate 适当的，占用，拨出relevant相关的relevance相关，相关性reliable可靠的reliability可靠性，可靠程度available 可得到的，可利用的potential潜在的appoint任命，委派，约定aggregate合计，总计ommission省略，遗漏，疏忽individually分别地，各自的influence影响conduct 控制，组织，安排，实施，执行equivalent 相等的，等效的，等价的prevailing主要的，普遍的existence存在allocation分配，representation表现，陈述verify核实，证明，判定intend意欲，计划material重要的occurrence发生completeness完整性accuracy准确性cut-off截止presentation列报disclosure披露reliable可靠的precise准确的、清晰的feasible可行的convert转变、兑换、换算strategy策略、战略explicit 明确的，清楚的，直率的implicit暗示的，含蓄的embody表现，象征，包含otherwise 否则，别的，不同的population总体sample样本random随机的，偶然的haphazard随意的，任意的tolerable可忍受的stratification分层materiality重要性external外部的，外面的acknowledge承认，认可responsibility责任，职责respect 尊重，遵守，某方面establish建立confidential保密的，秘密的justify证明……是正当的permanent永久的，持久的documentation 记录，事实的证据，参考资料assist 帮助，援助，参加，出席identify识别，确定inspection检查tangible 确实的，真实的，有形资产inquiry询问regard关注，注意，问候litigation诉讼claim索取，索赔plausible貎似有理的involvement参与，牵连suitable适当的depreciate贬值，跌价，轻视environment环境absolute完全的，绝对的draw 拖，拉，吸引，拨出base基于，根据persuasive有说服力的conclusive 令人信服的，确凿的objective目标positive积极的negative 消极的,否认的，负的confirmation函证，确认，证实accountability负责complilation编辑，汇编property财产stewardship 管理工作，代理工作，管理责任deficiency 缺乏，不足，缺陷，缺点exemption豁免，免除，免税fraud 欺诈，骗子，冒牌货enhance提高，增加，加强evaluate评价implementation成就，贯彻segregation分离，隔离monitor 监督，监控，记录，显示屏，屏幕bias偏向respond回应，响应indication指示，象征，表明impartial公平的，公正的particular特别的，特色amount数量，总额，总计likelihood可能性，可能authority授权，权限，职权authorize授权，批准board董事会，船上minutes 会议记录，备忘录，笔记significant 重要的，有意义的，标志expenditure花费，支出，经费purchase采购，购买authentication 认证，鉴定，证明，身价验证predict预测，预知predictability 可预测性，可预见性predictable 可预见的，可预测的narrative故事，叙述questionnaire调查表，问卷flowchart流程图checklist清单，检查表implication暗示，含义susceptible易受影响的overstatement多计，虚增，夸大understatement少报，保守的陈述abonormal异常的subjectivity主观measurement量度，份量，尺寸uncertainty不确定，不可靠therefore因此confirm确认，确定requisition请购，请购单procurement采购，获得inventory 存货清单，清查，财产目录obsolete淘汰，过时的obsolescence过时，陈旧dispatch分派，派遣reimburse清偿，偿还，赔偿reimbursement清偿，偿还，赔偿remit汇款remittance汇款perpetual永久的，不断的context背景，环境manifest 明显的，显示，表明attempt试图，尝试overstate夸大，夸张liquidity流动性，流动资产sequence顺序permission允许，批准grant 同意，承认，授予，拨款netotiable 可协商的，可商量的securities 要流通证券，有价证券reconciliation 一致，和解，和谐，服从explanation解释correspond符合，一致，相应coherence一致，连贯性initial最初的，开始的fund基金，储备，现款subsidiary附带的，次要的ledger分类账adjustment调解，调整spreadsheet电子数据表supervision监督，管理review 复核，复习，复查，评论previously事先，以前shareholder股东correspondence通信，信件，函件instance例子，情况，建议non-compliance不遵守，违法license 许可证，同意，特许regulatory监管的，调整的error错误opportunity机会perpetrate犯(罪)，做(恶) fraudulent欺诈的，欺骗的collusion合谋，共谋，勾结conceal隐瞒，隐藏accompany陪同，附加，补充override凌驾manipulate操作，处理，操纵similar类似的misappropriation侵占，挪用，滥用intentional国际的，国家的motive动机rationalization合理化assumption假设，假想，承担assume假设，承担certain某些，确定的modification修正，修改，变更prepare编制，准备produce出具，生产modify修改，改变qualify 限定，达标，合格，修饰disclaimer否认声明，放弃pervasive广泛的pervasiveness广泛，广泛性aware知道的，意识到的issue发布，发行，问题proper适当的restate重述revision修改，修订communicate交流，沟通apparent显然的，易见的withdraw撤销，撤退，提款recall召回，撤销，取消gravity严重，严肃，重力prohibit禁止practical 实际的，可行的，可用的,可实现的warehouse仓库，存入仓库independent自主的，独立的execution实行，执行，完成re-perform重新执行describe描述explain解释，说明reconcile调节，使一致examine检查，检测scrutinize 仔细检查，彻底检查calculate计算restrict限制trace追溯，痕迹，踪迹observe观察，遵守obsevation观察，遵守investigate调查，研究vouch审核，核定ascertain确定，查明supervise监督，指导approve批准，同意organisation组织，机构practice练习，实行，惯例amortization摊销，分期偿还commence开始，着手fundamental基本的，重要的compare比较，比拟，构成improve改进，改善，提高numerical数字的，数值的wealth财富moral道德的hazard冒险，危险，机会ethic道德，伦理equity公平，股票的derivative 衍生的，导出的，拷贝的derivatives金融衍生工具pension养老金，退休金investor投资者，出资人stakeholder利益相关方solvency偿付能力、溶解力conservative保守的proficiency熟练，精通assertion认定effect 影响，效果，印象，引起，产生discount折扣，折现，贴现perpetuity 永续年金，不可兑换的公司债券variance方差portfolio 文件夹，公文包，组合correlation相关性covariance协方差bond债券convertible可变换的coupon优惠券，息票constant持续的，永恒的performance履行，表现，演出situation情况，位置，形势option期权，选择，选项outflow流出inflow流入budget 预算，低价的，便宜的replacement更新，替代，归还advantage有利于，促进premium 保险费用，费用，奖励，期权金expand扩张，扩展abandon放弃，丢弃，终止convey传达、传递、运送residual残留的，剩余underwrite承购包销warrants认股权证mandatory强制的，命令的moderate 稳健的，温和的，中等的constrictive压缩的，紧缩的speculative投机的，推理的precautionary预防的，小心的accelerate加快，加速payables应付账款prepayment预付账款character品质capacity能力capital资本collateral抵押condition条件successive连续的，继承的aggressive 侵略的，有进取心的compensate补偿，弥补，报酬labor劳动，人工overhead 上面的，经常的，管理的，管理费用absorption吸收，合并，专注marginal 边缘的，临界的，最低限度的apportion分摊，分配attainable 可到达的，可得到的precision准确性、准确的beneficial有利的，有益的innovation创新vision愿景pattern模式perspective观念comprise 包括，包含，由……组成macro宏观的，巨大的growth成长期decline衰退期，减少substitute代替，替换competition比赛，竞争rivalry竞争，对抗，竞赛barrier障碍，栅栏introduction 起步期，介绍，引言exert发挥，运用scale规模，测量，衡量subsidy补贴，津贴know-how专有技术patent专利权，专利的differentiation差异化，区别brand品牌loyalty忠诚度switch转换dominant支配的，统治的unique唯一的，独特的intensity强度，紧张existing现有的，目前的strategic战略的，重要的rare 罕见的，特殊的，优秀的primary 主要的，首要的，原始的，基本的secondary中等的，辅助的inbound 回境的，到达的，进货outbound开往外地的，发货logistic后勤，物流，逻辑infrastucture基础设施benchmarking 基准分析，标杆管理integrative整体的，综合的horizontal水平的，平层的vertical垂直的，竖立的stability稳定、坚定defense防卫retrenchment节省，删除turnaround转变，加油divestiture脱去，剥夺liquidation清算,清偿，结算penetration渗透，穿透diversification多样化，变化takeover收购，接管acquisition收购，购买merger吸收合并consolidation新设合并conglomerate合成物、组合物consequent顺向的，必然的alliance联盟venture冒险franchise特许经营preliminary初步的，初级的wholesaler批发商retail零售synergy协同，协同作用feasibility可行性scenario情景centralization集权型decentralization分权型hierarchy层级，等级制度subordinate 下级，从属的，次要的entrepreneurial创业的division部门，分开，除法geographical区域的，地理的segmentation分割，分节matirx矩阵，模型，子宫multinational跨国的，多国的static静态的dynamic动态的complex复杂的machine机器mechanical机械的promotion 促销,促进，提升，升级，发起设立place地点organic 组织的，有机的，根本的discrimination歧视，辨别，区别recruit招聘preventive防止，预防的appraisal评价，鉴定occasional偶然的，临时的critical危险的，批评的predictive预言性的forgo放弃harvest收获divest剥夺substantial 大量的，重大的，本质defect缺点，欠缺，毛病mitigation缓释translate翻译，解释，转化parity平价，平等，同等swap掉期，互换bilateral双边的，双向的multilateral多边的elapse逾期，时间流逝bankrupt破产spin-out分析，衍生公司privatization私有化divestment剥夺，夺取，脱去exception例外，反对，除外derive源于，来自，得到executive 总经理，行政部门，执行的，管理的outsource外包facilities工具，天资progress前进，进步，发展raw生的，未加工的conversion变换，转变merchandize商品affiliate 使紧密联系，加入，与……有关individual 个别的，分别的,个人的，独特的，个人，个体respective个别的，分别的matual相互的，共同的cumulative累积的contribution贡献，捐赠distribution分配，分布contingency或有事项probable很可能possible可能remote极小可能boot补价ancillary 辅助的，补充的，助手retrospective可追溯的prospective未来的，预期的morality道德infringe侵犯，侵害formality手续，礼节representative 代表，议员，典型的prescribe规定,指定succeed继承，接替senior较训的，上级branch分公司civil 民间的，文明的，市民的several 专有的，独占的，各自的supervisor监督者,监事convention2 convene召集，集合assembly集会，集合affirmative 肯定的，积极的，乐观的vocational职业的evade逃避，避开，规避abuse滥用，侮辱status地位，情形，状态juridical司法的，裁判的resolution决议,决心，解决convoke召集，集合revoke撤回，取消，废除initiate开始，发起，传授quorum法定人数void无效的collective 集体的，共同的，集团affix署名signature签名，署名intellectual智力的，知识分子breach违反，破坏，缺口verification证明，证实institution机构，制度，惯例entrust委托，交托，信托preemptive有先买权的adopt采取，收养adapt 适应于，改写，改变waive放弃consecutive连续的dissolution解散raise 募集，上升，提出，提高inherit继承initiator发起人prospectus招股说明书pecuniary金钱的counterfoil存根，票据preserve保存attorney代理人，律师secretary秘书endorsement背书stipulate约定，规定offence犯罪，过错，违反penalty惩罚，刑罚corruption贪污，腐败bribery贿赂encroachment侵占，侵入fidelity忠诚，尽责corporate 公司的，法人的，团体的acceptance接收，承诺，承兑survive幸存，活下来deregister撤销登记plead请求，恳求draw提取admonish警告，告诫confiscate没收，充公sanction处罚，制裁，批准liable 有责任的,有义务的clamp强加，压制，夹子constitute构成，组成，设立relinquish放弃，放手，废除integrity诚实，正直creditworthy信用，有信誉的utilize利用，使用organ机构，元件inducement诱导，劝诱，动机recommendation推荐，建议persist坚持，继续存在surpass超越，胜过，优于tenure 任期，占有，土地使用权，授予……终身职位proxy 代理人，代理权，委托书exclusive 单独的，专用的，高级的residing居住，定居，属于underwriting包销，保险业canvass 游说，劝诱，讨论，彻底检查principal 主要的，资本的，本金的，首长，负责人,委托人，当事人participant参与者，参加的suspend暂停terminate终止deficit损失divulge泄露，暴露functionary 公务员，官员，职务上的discard抛弃，丢弃mortgage抵押damage损害，毁坏collaborate合作，协作pursuant依照的，追踪的affect影响，情感，感动fabricate伪造disseminate宣传，散布，传播inveigle诱骗，诱使tender提出，投标overstep逾越，超出dissolve解散，分散，溶解conclude达成，结论，结束council理事会disqualify取消……的资格irregularity不规则，非正式disciplinary纪律的，惩罚的conduct 组织，引导，安排，指挥，执行brokerage 经纪业，手续费，佣金interfere干涉，妨碍insolvent破产的，破产者bidding出价，投标practitioner从业者trusteeship托管disturb妨碍，打扰，烦扰injure损害，毁坏，伤害rectification重整take-over接管，接收cancellation撤销custody 监管，拘留，抚养权，监护权malfunction故障，失灵recourse追索权mediate调解obstruct阻碍，妨碍suspect怀疑，嫌疑犯instigate指使，唆使，教唆undertake从事，承担，同意bankruptcy破产community 团体，共同体，社区declaration宣告，公告，声明compromise和解conciliation和解，调解，调停hearing审讯，审理respondent被告，被申请人ground根据，理由，原因demurral导言，反对legitimate合法的，合理的appeal上诉rescind解除，废除，撤回rescission取消，废除perform 履行，执行，完成，表演，扮演notify通知，布告preservation 保护，保存，保留，维护，保持arbitration仲裁supreme最高的intermediary中间的，中介agency机构，代理assume 假定，取得，担任，承担deprive剥夺，夺去qualification资格，条件，授权certificate文凭，证明书quit 离开，辞职，放弃，停止resignation辞职，顺从，听从justifiable正当的embezzle盗用。

英语单词-注会综合

财管财管财管财管财管财管财管财管财管财管财管财管财管财管财管财管财管财管财管财管财管财管财管财管财管财管财管财管财管财管财管财管财管财管财管财管财管财管财管财管财管财管财管财管财管财管财管
内含增长率内部转移价格内在市销率内在价值存货周转次数存货周转天数投资中心内含报酬率法非相关成本发行价格
财务成本管理
应收账款周转次数应收账款周转天数取得成本实际增长率实际利率配股后每股价格配股权价值配股价格预付年金（即付年金、期初年金）会计报酬率法平均交货时间贝塔（β ）系数债券评级债券估价每股净资产盈亏临界点保险储备（安全存量）资本支出持有成本现金预算现金股利现金流量利息保障倍数经营活动现金流量混合租赁佣金普通股补偿性余额复利全面预算企业价值评估成本性态成本中心成本的归集和分配资本成本税后债务成本成本差异平息债券债券票面利率流动资产周转次数流动资产周转天数流动比率本期收入乘数债务市场
租赁期
租赁资产承租率长期债券
制造费用预算
边际贡献率市场组合市场价格市价稀释市场风险溢价债券到期日市场增加值最大最小法企业价值最大化股东财富最大化混合成本互斥项目流通债券净财务杠杆净租赁营业现金净流量销售净利率净现值法净现值经营租赁经营杠杆机会成本期权价值订货提前期订货成本普通年金（后付年金）债券面值
财管财管财管财管财管财管财管财管财管财管财管财管财管财管财管财管财管财管财管财管财管财管财管
标准成本股票股利股价最大化股票回购股票分割储存成本沉没成本可持续增长率系统风险（市场风险、不可分散风险）目标资本结构时间溢价货币的时间价值固定成本总额标的资产包销单位销售价格单位变动成本股价上行乘数变动成本率加权平均资本成本营运资本投资在产品到期收益率法

2012注会考试常见英语词汇汇总(二)

2012注会考试常见英语词汇汇总（二）递延税款贷项 Deferred taxation credit股本 Share capital已归还投资 Investment returned利润分配-其他转入 Profit appropriation - other transfer in利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 利润分配-提取储备基金 Profit appropriation - reserve fund利润分配-提取企业发展基金 Profit appropriation - enterprise development fund利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund利润分配-利润归还投资 Profit appropriation - return investment by profit 利润分配-应付优先股股利 Profit appropriation - preference shares dividends 利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares期初未分配利润 Retained earnings, beginning of the year资本公积-股本溢价 Capital surplus - share premium资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve资本公积-接受现金捐赠 Capital surplus - cash donation资本公积-股权投资准备 Capital surplus - investment reserve资本公积-拨款转入 Capital surplus - subsidiary资本公积-外币资本折算差额 Capital surplus - foreign currency translation 资本公积-其他 Capital surplus - others盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve盈余公积-法定公益金 Surplus reserve - statutory welfare reserve盈余公积-储备基金 Surplus reserve - reserve fund盈余公积-企业发展基金 Surplus reserve - enterprise development fund盈余公积-利润归还投资 Surplus reserve - reture investment by investment 主营业务收入 Sales主营业务成本 Cost of sales主营业务税金及附加 Sales tax营业费用 Operating expenses管理费用 General and ad-ministrative expenses财务费用 Financial expenses投资收益 Investment income其他业务收入 Other operating income营业外收入 Non-operating income补贴收入 Subsidy income其他业务支出 Other operating expenses营业外支出 Non-operating expenses所得税 Income tax一、资产类 assets现金 cash on hand银行存款 cash in bank其他货币资金 other cash and cash equivalent短期投资 short-term investment短期投资跌价准备 short-term investments falling price reserve应收票据 notes receivable应收股利 dividend receivable应收利息 interest receivable应收帐款 accounts receivable坏帐准备 bad debt reserve预付帐款 advance money应收补贴款 cover deficit receivable from state subsidize其他应收款 other notes receivable在途物资 materials in transit原材料 raw materials包装物 wrappage低值易耗品 low-value consumption goods库存商品 finished goods委托加工物资 work in process-outsourced委托代销商品 trust to and sell the goods on a commission basis受托代销商品 commissioned and sell the goods on a commission basis 存货跌价准备 inventory falling price reserve分期收款发出商品 collect money and send out the goods by stages 待摊费用 deferred and prepaid expenses长期股权投资 long-term investment on stocks长期债权投资 long-term investment on bonds长期投资减值准备 long-term investment depreciation reserve固定资产 fixed assets累计折旧 accumulated depreciation工程物资 project goods and material在建工程 project under construction固定资产清理 fixed assets disposal无形资产 intangible assets开办费 organization/preliminary expenses长期待摊费用 long-term deferred and prepaid expenses待处理财产损溢 wait deal assets loss or income负债类 debts短期借款 short-term loan应付票据 notes payable应付帐款 accounts payable预收帐款 advance payment代销商品款 consignor payable应付工资 accrued payroll应付福利费 accrued welfarism应付股利 dividends payable应交税金 tax payable其他应交款 accrued other payments其他应付款 other payable预提费用 drawing expenses in advance 长期借款 long-term loan应付债券 debenture payable长期应付款 long-term payable递延税款 deferred tax住房周转金 revolving fund of house 三、所有者权益 owners equity股本 paid-up stock资本公积 capital reserve盈余公积 surplus reserve本年利润 current year profit利润分配 profit distribution四、成本类 cost生产成本 cost of manufacture制造费用 manufacturing overhead五、损益类 profit and loss (p/l)主营业务收入 prime operating revenue 其他业务收入 other operating revenue折扣与折让 discount and allowance投资收益 investment income补贴收入 subsidize revenue营业外收入 non-operating income主营业务成本 operating cost主营业务税金及附加 tax and associate charge 其他业务支出 other operating expenses存货跌价损失 inventory falling price loss营业费用 operating expenses管理费用 general and ad-ministrative expenses 财务费用 financial expenses营业外支出 non-operating expenditure所得税 income tax以前年度损益调整 adjusted p/l for prior year。

2012CPA综合阶段英语—财管

Financial Management and Cost Management01. Financing Sources词汇：Finance lease：融资租赁Lessee：承租人Lessor：出租人Minimum lease payment：最低租赁付款额Operating lease：经营租赁Warrant：认股权证Convertible bond：可转换债券Redeemable：可赎回的Other long-term finance 其他长期筹资Finance Lease1.The lease transfers ownership of the asset to the lessee by the end of the lease term.2.The lessee has the option to buy the asset at a price expected to be lower than fair value at the time the option is exercised.3.The lease term is for the major part of the economic life of the asset.4.At the beginning of the lease, the present value of the minimum lease payments （MLPˊs）is approximately equal to the fair value of the asset.5.The leased assets are of a specialized nature so that only the lessee can use them without major modification.融资租赁：·在租赁期届满时，租赁资产的所有权转移给承租人·承租人有购买租赁资产的选择权，所订立的购买价格预计将远低于行使选择权时租赁资产的公允价值·租赁期占租赁资产可使用年限的大部分·租赁开始日最低租赁付款额的现值几乎相当于租赁开始日租赁资产的公允价值·租赁资产性质特殊，如果不做重新改制，只有承租人才能使用Warrants 认股权证Warrants is a type of certificate issued by entity to shareholders, which allows holders to purchase prescribed amount of shares at prescribed price in the given period.认股权证是公司向股东发放的一种凭证，授权其持有者在一个特定期间以特定价格购买特定数量的公司股票。

2012注册会计师综合英语词汇总结

2012注册会计师综合英语词汇总结Delayed annuities 递延年金Advanced annuities 预付年金Perpetuity 永续年金Mean 均值Variance 方差Standard deviation 标准差Normal Distribution 正态分布Portfolio of securities 证券组合Face value/par value面值Yield to maturity 到期收益率Interest rate利率Nominal/stated interest rate票面利率Maturity到期日Expiry date到期日Required rate of return要求的报酬率CAPM: capital asset pricing model资本资产定价模型Covariance and correlation 协方差和相关性Diversifiable and non-diversifiable risks 可分散和不可分散风险Risk free rate of return无风险报酬率Risk premium风险溢价WACC加权平均资本成本Cost of debt债券资本成本Cost of equity权益资本成本Ordinary share普通股Convertible debt可转换债券Equity beta: βequity权益贝塔系数Redeem赎回At par面值DOL:经营杠杆系数degree of operating leverageDFL::财务杠杆系数degree of financing leverageDTL:总杠杆系数degree of total leverageFinancial distress 财务困境Dividend policy股利政策Cash dividend 现金股利Stock (scrip ) dividend 股票股利Stock split 股票分割Stock repurchase 股票回购Dividends grow at the long-term growth rate in earnings股利按长期增长率增长Payout ratio股利支付率Residual dividend policy with all distribution in the form of dividend所有剩余均以股利形式发放的剩余股利政策Regular-dividend-plus-extras policy正常股利加额股利外支付政策Leasing 租赁Convertibles 可转换债券Warrants 认股权证Preference shares 优先股。

2012注会综合英语词汇总结

2012注会综合英语词汇总结本词汇总结集合2012东奥张淑丽综合讲义和北注协职业能力综合测试英语附录摘选，适合英语基础差的人，多背几个单词，到时候即使不会做也多打几个单词进去，说不定就是60分了！加油Introductionprehensive stage 综合阶段2.auditing 审计3.accounting 会计4.corporate strategy and risk management 公司战略与风险管理5.financial management and cost management 财务成本管理6.economic laws 经济法7.taxtion laws 税法中国注册会计师协会新的职业道德规范12.the partner rotation 合伙人轮换13.Listed companies 上市公司14. public interest entity 公众利益实体Unit one EthicsIntegrity 诚信Independence 独立objectivity客观和公正professional competence and due care专业胜任能力和应有的关注confidentiality保密professional behavior 良好职业行为Self-interest threat 自身利益的不利影响Self-review threat自我评价的不利影响Advocacy threat 过度推介的不利影响Familiarity threat密切关系的不利影响Intimidation threat 外在压力的不利影响Client acceptance 接受客户关系Engagement acceptance 承接业务Changes in a professional appointment客户变更委托Conflicts of interest 利益冲突Second opinions 第二次意见Fees 收费Marketing professional services 专业服务营销Gifts and hospitality 礼品和招待Custody of client assets 保管客户资产Requirements for objectivity 对客观和公正原则的要求Audit and review engagements审计和审阅业务Assurance engagements 鉴证业务Networks and network firms 网络和网络事务所Public interest entities公共利益实体Related entities关联实体Corporate governance（公司）治理层Documentation工作记录Engagement period业务期间Mergers and acquisitions合并和收购Financial interests经济利益Loans and guarantees贷款和担保Employment雇佣Long association with an audit client 与审计客户长期存在业务关系Preparing accounting records and financial statements编制会计记录和财务报表Recruiting services招聘服务Overdue fees逾期收费Contingent fees或有收费Unit two AccountingNotes receivable 应收票据Provision for decline in the value of inventories 存货跌价准备Investment property 投资性房地产Accounts payable 应付账款Long-term loans payable 长期借款Paid-in capital 实收资本Capital surplus 资本溢价=capital premiumsSurplus reserves 资本公积Undistributed profits 未分配利润Owner’s equity 所有者权益Comprehensive income 综合收益Research and development expense 研发费用Income tax expense 所得税费用Finished goods 产成品Work in progress 在产品Constructions in progress 在建工程Funds 基金Intangible asses 无形资产Trademarks 商标Patens 专利权Liabilities 负债Current liabilities 流动负债Accounts payable应付账款Dividend payable 应付股利Sales revenue 销售收入Sales allowances 销售折让Purchase expense 进货费用Employ welfare 员工福利Investment income 投资收益Donation income 捐赠收入Foreign exchange loss 汇兑损失Business combination企业合并Goodwill商誉Financial instrument 金融工具Provision 预计负债Registered capital注册资本Impairment loss 资产减值损失Share-based payment股份支付Earnings Per Share (EPS)每股收益Share option 期权Initial measurement 初始计量Subsequent measurement 后续计量consideration 对价capital reserve 资本公积retained earning 留存收益merger and acquisition 并购（兼并和收购）Business combination under the same control 同一控制下的企业合并Combining party 合并方Combined party 被合并方Combining date 合并日Business combination under the different control 非同一控制下的企业合并Acquirer 购买方Acquiree 被购买方Acquisition date 购买日cost method 成本法equity method 权益法acquisition method 购买法control 控制joint control 共同控制significant influence 重大影响subsidiary 子公司associate 联营企业joint venture 合资（合营）企业step acquisition 多次收购达到控制non-controlling interest 少数股东权益goodwill 商誉negative goodwill 负商誉adjusting entries 调整分录eliminate inter-company items 抵消公司间往来项目Equity settled share based payment 以权益结算的股份支付Cash settled share based payment以现金结算的股份支付Option 股票期权Grant date 授予日Vesting period 等待行权期Exercise date 行权日Stock appreciation right 股票增值权service condition 服务期限条件performance condition 业绩条件Equity instrument 权益工具Debt instrument 债务工具Redeemable preference shares 可赎回优先股Compound instrument 复合工具convertible loan stock可转换债券Held-to-maturity investments持有至到期投资Loans and receivables贷款和应收账款Available-for-sale financial assets可供出售金融资产Financial asset at fair value through profit or loss 以公允价值计量变动计入当期损益的金融资产Financial assets held for trading 交易性金融资产Derivative 衍生金融工具Hedge 套期保值Effective interest rate 实际利率Amortized cost 摊余成本Unit three AuditingAcceptable difference可接受差异High levels of assurance高水平保证Expert专家Subsequent events日后事项Material misstatement 重大错报Walkthrough test穿行测试Flow chart流程图Assertion 认定Existent存在Occurrence 发生Completeness 完整性Valuable and allocation 计价和分摊Cutoff截止Accuracy准确性Inquiry询问Observation 观察Inspection检查Recalculation重新计算Gross margin毛利External audit外部审计Reasonable assurance合理保证Risk-oriented audit approach 风险导向审计方法Audit risk = material misstatement risk × detection risk=inherent risk × control risk × detection risk审计风险=重大错报风险×检查风险=固有风险×控制风险×检查风险Assessing the risk of material misstatement 评估重大错报的风险Fraud舞弊；欺诈Error 错误Professional skepticism职业怀疑Reasonable assurance合理保证T est of control控制测试Substantive procedure 实质性程序Audit evidence审计证据Assertion认定Assessment 评估Internal Control System内部控制制度Omission漏报Misstatement 错报Materiality 重要性Materiality level 重要性水平T olerable misstatement level可容忍错报的水平Walkthrough tests 穿行测试T ests of detail 细节测试Analytical procedures 分析程序Transaction cycle交易循环Sales and trade receivables 销售和收款Purchase and trade payables 采购和付款Inventory and store存货和仓储Financing and investment筹资和投资Analytical review分析性复核Provision for doubtful debts坏账准备Letter of Confirmation函证Positive/negative confirmation积极/消极函证Authorization 授权Physical control 实物控制Segregation of duties 职责分离Letter of Engagement审计业务约定书Assurance engagement and external audit鉴证业务和外部审计Audit approach审计方法Staffing人员安排Deadline截止日期Group Audit集团审计Going concern永（持）续经营T olerable Error可容忍错误True and fair presentation真实公允反映Types of opinion: unqualified opinion, qualified opinion, adverse opinion, disclaimer of opinion审计意见类型：无保留意见，保留意见，否定意见，无法表示意见Audit documentation: working paper审计记录：工作底稿Rely on the work of experts依靠专家工作Internal audit内部审计Audit evidence审计证据Population（样本选取的）总体Counting盘点Subsequent events随后事项（期后事项）Quality control质量控制Management representation管理层声明（书面声明）Emphasis of matter’ paragraph强调事项段Corporate governance公司治理Unit Four Financial and Cost managementPerpetuity 永续年金Advanced annuities 预付年金Delayed annuities 递延年金Mean 均值Variance 方差Standard deviation 标准差Normal Distribution 正态分布Portfolio of securities 证券组合Face value/par value面值Yield to maturity 到期收益率Interest rate利率Nominal/stated interest rate票面利率Maturity到期日Expiry date到期日Required rate of return要求的报酬率CAPM: capital asset pricing model资本资产定价模型Covariance and correlation 协方差和相关性Diversifiable and non-diversifiable risks 可分散和不可分散风险Risk free rate of return无风险报酬率Risk premium风险溢价WACC加权平均资本成本Cost of debt债券资本成本Cost of equity权益资本成本Ordinary share普通股Convertible debt可转换债券Equity beta: βequity权益贝塔系数Redeem赎回At par面值DOL:经营杠杆系数degree of operating leverageDFL::财务杠杆系数degree of financing leverageDTL:总杠杆系数degree of total leverageFinancial distress 财务困境Dividend policy股利政策Cash dividend 现金股利Stock （scrip ）dividend 股票股利Stock split 股票分割Stock repurchase 股票回购Dividends grow at the long-term growth rate in earnings股利按长期增长率增长Payout ratio股利支付率Residual dividend policy with all distribution in the form of dividend所有剩余均以股利形式发放的剩余股利政策Regular-dividend-plus-extras policy正常股利加额股利外支付政策Leasing 租赁Convertibles 可转换债券Warrants 认股权证Preference shares 优先股Re-order再订购，重新订购Lead-time订货至交货的时间Stock out库存中断；脱销EOQ （economic order quantity）经济订货量Order cost订货成本Hold cost持有成本Large order discount大宗订货折扣Marginal costing变动成本法（边际成本法）Cost-volume-profit （CVP）本量利分析Marginal contribution边际贡献Margin of safety安全边际Variable cost变动成本Fixed cost固定成本Discretionary Fixed Cost 酌量性固定成本Committed Fixed Cost 约束性固定成本Initial public offering（IPO）首次公开发行股票Stock market 股票市场Debt ratio 资产负债率Return on assets (ROA) 资产净利率Return on equity (ROE) 权益净利率Internal growth rate内涵增长率Sustainable growth rate 可持续增长率Overall budget 全面预算Capital asset pricing model (CAMP) 资本资产定价模型Net present value (NPV) 净现值Internal rate of return (IRR) 内含报酬率Cash dividend现金股利Stock dividend股票股利Liability dividend 债务股利Performance evaluation 业绩评价Cost centre 成本中心Profit centre 利润中心Investment centre投资中心Unit Five Corporate strategy and risk management Macro-environment: 宏观经济环境Product life cycle: 产品生命周期Porter’s five forces: 波特的五力模型Threat of New Entrants行业新进入者的威胁Threat of Substitute Products替代品的威胁Bargaining Power of customers购买商的议价能力Bargaining Power of Suppliers供应商的议价能力Competition/rivalry同业竞争Strategic group: 战略组群Segmentation: 细分Porter’s diamond: 波特的钻石模型Convergence:集中，趋同Resource audit 资源审计SWOT: SWOT模型Opportunity: 机会Threat: 威胁Strength: 优势Weakness: 劣势Resources资源Capability能力Core competence 核心竞争力Functional structure 职能结构Divisional structure （product division，geographical division）事业部结构（产品事业部、地区事业部）SBU （strategic business unit）战略业务单元零基预算（Zero-based budgeting）Political risk 政治风险Country risk 国家风险Project risk 项目风险Legal/compliance risk 法律/合规风险Operational risk 操作风险Commodity risk 产品风险Foreign exchange risk汇率风险Floating rate 浮动利率Fixed rate 固定利率Liquidity risk 流动性风险Credit risk 信用风险Strategic risk 战略风险Reputation risk 声誉风险Risk appetite 风险偏好Risk acceptance 风险接受Risk avoidance 风险规避Risk mitigation 风险缓释Risk transfer 风险转移Risk attitude 风险态度Financial instrument 金融工具Derivatives 衍生品Hedging 对冲/套期Forward contract 远期合约Swap 掉期/互换Options 期权Call options 看涨期权Put options 看跌期权Futures 期货Exercise price 行权价格Elapse 失效、逾期Spot rate 即期汇率Forward rate 远期汇率Premium/discount 升水/贴水Unit Six Economic law公司法律制度Company Law of the People's Republic of China证券法律制度Securities Law of the People's Republic of China破产法律制度Enterprise Bankruptcy Law of the People's Republic of China合同法律制度Contract Law of the People's Republic of China竞争法律制度Law of the People's Republic of China for Countering Unfair Competition.Partnership 合伙Partner 合伙人Company 公司Security 证券Limited liability Company 有限责任公司Company limited by shares 股份有限公司Listed company 上市公司Chief executive officer (CEO) 首席执行官Common stock 普通股Preferred stock 优先股Unit seven Tax law Value added tax (VAT)增值税法Business tax营业税法Enterprise income tax企业所得税法Individual income tax个人所得税法T ax Planning 税务筹划。

会计英语词汇大全中英文对照2012年修正完整版

2012年最新会计中英文词汇对照大全A AA 美国会计学会Abacus 《算盘》杂志abacus 算盘Abandonment "废弃,报废;委付"abandonment value 废弃价值abatement ①减免②冲销ability to service debt 偿债能力abnormal cost 异常成本abnormal spoilage 异常损耗above par 超过票面价值above the line 线上项目absolute amount "绝对数,绝对金额"absolute endorsement 绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值absorb "摊配,转并"absorption account "摊配账户,转并账户"absorption costing 摊配成本计算法abstract 摘要表abuse 滥用职权abuse of tax shelter 滥用避税项目ACCA 特许公认会计师公会accelerated cost recovery system 加速成本收回制度accelerated depreciation method "加速折旧法,快速折旧法" acceleration clause "加速偿付条款,提前偿付条款" acceptance ①承兑②已承兑票据③验收acceptance bill 承兑票据acceptance register 承兑票据登记簿acceptance sampling 验收抽样access time 存取时间accommodation 融通accommodation bill 融通票据accommodation endorsement 融通背书account "①账户,会计科目②账簿,报表③账目,账项④记账" accountability "经营责任,会计责任"accountability unit 责任单位Accountancy 《会计》杂志accountancy 会计accountant "会计员,会计师"accountant general "会计主任,总会计"accounting in charge 主管会计师"accountant,s legal liability " 会计师的法律责任"accountant,s report " 会计师报告"accountant,s responsibility " 会计师职责account form "账户式,账式"accounting ①会计②会计学accounting assumption "会计假定,会计假设" accounting basis "会计基准,会计基本方法" accounting changes 会计变更accounting concept 会计概念accounting control 会计控制accounting convention "会计常规,会计惯例" accounting corporation 会计公司accounting cycle 会计循环accounting data 会计数据accounting doctrine 会计信条accounting document 会计凭证accounting elements 会计要素accounting entity "会计主体,会计个体" accounting entry 会计分录accounting equation 会计等式accounting event 会计事项accounting exposure "会计暴露,会计暴露风险" accounting firm 会计事务所Accounting Hall of Fame 会计名人堂accounting harmonization 会计协调化accounting identity 会计恒等式accounting income 会计收益accounting information 会计信息accounting information system 会计信息系统accounting internationalization 会计国际化accounting journals 会计杂志accounting legislation 会计法规accounting manual 会计手册accounting objective 会计目标accounting period 会计期accounting policies 会计政策accounting postulate 会计假设accounting practice 会计实务accounting principle 会计原则Accounting Principle Board 会计原则委员会accounting procedures 会计程序accounting profession "会计职业,会计专业" accounting rate of return 会计收益率accounting records "会计记录,会计簿籍" Accounting Review 《会计评论》accounting rules 会计规则Accounting Series Release 《会计公告文件》accounting service 会计服务accounting software 会计软件accounting standard "会计标准,会计准则"accounting standardization 会计标准化Accounting Standards Board 会计准则委员会(英) Accounting Standards Committee 会计准则委员会(英) accounting system ①会计制度②会计系统accounting technique 会计技术accounting theory 会计理论accounting transaction "会计业务,会计账务"Accounting Trend and Techniques 《会计趋势和会计技术》accounting unit 会计单位accounting valuation 会计计价accounting year 会计年度accounts "会计账簿,会计报表"account sales "承销清单,承销报告单"accounts payable 应付账款accounts receivable 应收账款accounts receivable aging schedule 应收账款账龄分析表accounts receivable assigned 已转让应收账款accounts receivable collection period 应收账款收款期accounts receivable discounted 已贴现应收账款accounts receivable financing "应收账款筹资,应收账款融资" accounts receivable management 应收账款管理accounts receivable turnover "应收账款周转率,应收账款周转次数" accretion 增殖accrual basis accounting "应计制会计,权责发生制会计"accrued asset 应计资产accrued expense 应计费用accrued liability 应计负债accrued revenue 应计收入accumulated depreciation 累计折旧accumulated dividend 累计股利accumulated earnings tax "累积盈余税,累积收益税" accumulation "累积,累计"acid test ratio 酸性试验比率acquired company "被盘购公司,被兼并公司"acquisition "购置,盘购"acquisition accounting 盘购会计acquisition cost 购置成本acquisition decision 购置决策acquisition excess 盘购超支acquisition surplus 盘购盈余across-the-board 全面调整ACT 预交公司税act "法案,法规"action "起诉,诉讼"active account 活动账户active assets 活动资产activity "业务活动,作业" activity account 作业账户activity accounting 作业会计activity ratio 业务活动比率activity variance 业务活动量差异act of bankruptcy 破产法act of company 公司法act of God "天灾,不可抗力" actual capital 实际资本actual value 实际价值actual wage 实际工资added value 增值added value statement 增值表added value tax 增值税addition "增置,扩建"additional depreciation "附加折旧,补提折旧"additional paid-in capital 附加实缴资本additional tax 附加税adequate disclosure 充分披露adjunct account 附加账户adjustable-rate bond 可调整利率债券adjusted gross income "调整后收益总额,调整后所得总额" adjusted trial balance 调整后试算表adjusting entry 调整分录adjustment 调整adjustment account 调整账户adjustment bond 调整债券administrative accounting 行政管理会计administrative budget 行政管理预算administrative expense 行政管理费用ADR 资产折旧年限幅度ad valorem tax 从价税advance "预付款,垫付款"advance corporation tax 预交公司税advances from customers 预收客户款advance to suppliers 预付货款adventure "投机经营,短期经营"adverse opinion "反面意见,否定意见" adverse variance "不利差异,逆差" advisory services 咨询服务affiliated company 联营公司affiliation 联营after closing trial balance 结账后试算表after cost 售后成本after date 出票后兑付after sight 见票后兑付after-tax 税后AGA 政府会计师联合会age "寿命,账龄,资产使用年限"age allowance 年龄减免age analysis 账龄分析agency "代理,代理关系"agency commission 代理佣金agency fund 代管基金agenda "议事日程,备忘录"agent "代理商,代理人"aggregate balance sheet 合并资产负债表aggregate income statement 合并损益表AGI "调整后收益总额,调整后所得总额"aging of accounts receivable 应收账款账龄分析aging schedule 账龄表agio "贴水,折价"agiotage "汇兑业务,兑换业务"AGM 年度股东大会agreement 协议agreement of partnership 合伙协议AICPA 美国注册公共会计师协会AIS 会计信息系统all capital earnings rate 资本总额收益率all-inclusive income concept 总括收益概念allocation "分摊,分配"allocation criteria 分配标准allotment "①分配,拨付②分配数,拨付数"allowance ①备抵②折让③津贴allowance for bad debts 呆账备抵allowance for depreciation 折旧备抵账户allowance method 备抵法all-purpose financial statement "通用财务报表,通用会计报表" alpha risk "阿尔法风险,第一种审计风险"altered check 涂改支票alternative accounting methods 可选择性会计方法alternative proposals "替代方案,备选方案"amalgamation 企业合并American Accounting Association 美国会计学会American depository receipts "美国银行证券存单,美国银行证券托存收据" American Institute of Certified Public Accountants "美国注册会计师协会,美国注册公共会计师协会"American option 美式期权American Stock Exchange 美国股票交易所amortization ①摊销②摊还amortized cost 摊余成本amount "金额,合计"amount differ 金额不符amount due 到期金额amount of 1 dollar 1元的本利和analysis 分析analyst 分析师analytical review 分析性检查annual audit 年度审计annual closing 年度结账annual general meeting 年度股东大会annualize 按年折算annualized net present value 折算年度净现值annual report 年度报告annuity 年金annuity due 期初年金annuity in advance 预付年金annuity in arrears 迟付年金annuity method of depreciation 年金折旧法antedate 填早日期anticipation "预计,预列"anti-dilution clause 防止稀释条款anti-pollution investment 消除污染投资anti-profiteering tax 反暴利税anti-tax avoidance 反避税anti-trust legislation 反拖拉斯立法A/P 应付账款APB 会计原则委员会APB Opinion 《会计原则委员会意见书》Application "申请,申请书"applied overhead 已分配间接费用appraisal 估价appraisal capital 评估资本appraisal surplus 估价盈余appraiser "估价员,估价师"appreciation 增值appropriated retained earnings "已拨定留存收益,已指定用途留存收益" appropriation "拨款,指拨经费"appropriation account ①拨款账户②留存收益分配账户appropriation budget 拨款预算approval "核定,审批"approved account 核定账户approved bond 核定债券A/R 应收账款arbitrage "套利,套汇"arbitrage transaction "套利业务,套汇业务"arbitration "仲裁,公断"arithmetical error 算术误差"arm,s-length price " "正常价格,公正价格""arm,s-length transaction " "一臂之隔交易,正常交易"ARR 会计收益率arrears "①拖欠,欠款②迟付"arrestment 财产扣押Authur Anderson & Co. "约瑟•安德森会计师事务所,安达信会计师事务所" article "文件条文,合同条款"articles of incorporation 公司章程articles of partnership 合伙契约articulate 环接articulated concept 环接观念artificial intelligence 人工智能ASB 审计准则委员会ASE 美国股票交易所Asian Development Bank 亚洲开发银行Asian dollar 亚洲美元asking price "索价,卖方报价"assessed value 估定价值assessment "①估定,查定②特别税捐,特别摊派税捐" asset 资产asset cover "资产担保,资产保证"asset depreciation range 资产折旧年限幅度asset-liability view 资产—负债观念asset quality 资产质量asset retirement "资产退役,资产报废"asset revaluation 资产重估价asset stripping "资产剥离,资产拆卖"asset structure 资产结构asset turnover 资产周转率asset valuation 资产计价assignment of accounts receivable 应收账款转让associated company "联属公司,附属公司" Association of Government Accounting 政府会计师协会assumed liability "承担债务,承付债务"AT 税后at cost 按成本at par "按票面额,平价"at sight "见票兑付,即期兑付"attached account 被查封账户attachment "扣押,查封"attest "证明,验证"attestation "证明书,鉴定书"audit "审核,审计"auditability 可审核性audit committee 审计委员会audit coverage 审计范围audited financial statement "审定财务报表,审定会计报表" audit evidence "审计证据,审计凭证"Audit Guides 《审计指南》auditing ①审计②审计学auditing procedure 审计程序auditing process 审计过程auditing standard "审计标准,审计准则"Auditing Standards Board 审计准则委员会Auditor "审计员,审计师"auditor general "审计主任,总审计" "auditor,s legal liability " 审计师法律责任"auditor,s opinion " 审计师意见书"auditor,s report " "审计师报告,查账报告" audit program 审计工作计划audit report 审计报告audit risk 审计风险audit sampling 审计抽样audit software 审计软件audit test 审计抽查audit trail "审计脉络,审计线索"audit working paper 审计工作底稿authorized capital stock "核定股本,法定股本" automated clearing house 自动票据交换所automated teller machine 自动取款机automatic transfer service 自动转账服务available asset 可用资产available inventory 可用存货average balance 平均余额average collection period 平均收款期average cost平均成本average-cost method 平均成本法average inventory "平均存货,平均库存"average life "平均寿命,平均使用年限"average payment period (of accounts payable) 应付账款平均付款期average rate of return 平均收益率averages 股票价格平均指数avoidable cost 可避免成本back charge 欠费费用back date "倒填日期,填早日期"backed bill 背书票据back-end load 后期负担backer ①票据担保人②财务支持人backlog depreciation 欠提折旧back order 欠交订货back pay 欠付工资back tax 欠交税款back-to-back credit 对开信用证back-to-back loan 对销贷款back wardation 倒价backward integration 逆向合并bad check 空头支票bad debt "呆账,呆账账户"bad debt account 呆账账户bad debt expense 呆账费用bad debt ratio 呆账比率bad debt recovery 呆账收回bailment "寄销,寄托"bailout 抽资bailout period 投资返还期balance ①余额②平衡balance budget 平衡预算balance due 结欠余额balance fund 平衡基金balance of account 账户余额balance of payment 国际收支差额balance of retained earnings 留存收益余额balance sheet 资产负债表balance sheet account 资产负债表账户balance sheet analysis 资产负债表分析balance sheet audit 资产负债表审计balance sheet date 结账日期balance sheet ratio 资产负债表比率balance sheet total 资产负债表总额balloon payment 漂浮式付款bank 银行"bank(er,s) acceptance " "银行承兑,银行承兑汇票"bank balance 银行存款余额bankbook 存折bank charge 银行手续费bank checking account "银行支票账户,银行活期存款账户" bank confirmation 银行证明信函bank credit "银行信用,银行信贷"bank custody 银行保险库bank draft 银行汇票banker ①银行家②银行bank failure 银行倒闭bank loan 银行贷款bank overdraft 银行透支bank reconciliation statement "银行对账单,银行存款调节表" bank reference 银行征信信函bank run 银行挤兑bankruptcy 破产bankruptcy act 破产法bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy prediction 破产判断Bankruptcy Reform Act of 1978 1978年破产改革法bank transfer "银行汇兑业务,银行转账业务" bargain "①合同,谈判②廉价货"bargain money 定金bargain purchase option 承租人优先购置权bargain renewed option 承租人优先续租权bargain sale 廉价销售barometers "经济晴雨表,经济指标"barometers stock 晴雨表股票barter 以货易货barter transaction 易货业务base 基数base period 基期base price 基价base rate 基础利率base stock 基础存量BASIC 基础语言basic earnings per share 每股基础收益basis 基准basis of accounting "会计基准,会计方法"basis of taxation 计税基准basis point 基点basket purchase "整套采购,总价采购"batch costing 分批成本计算法batch processing "分批处理,分批数据处理"B/D 过次页B/E 汇票BE analysis "损益分界分析,保本分析"bear "①承担,负担②卖空者,空头"bearer 持票人bearer bond 不记名债券bearer draft 不记名汇票bear interest "附息,负担利息"bear market "熊市,下跌行情"bear squeeze 榨空头beating the market 战胜股市before-separation cost 分离前成本before-tax income 税前收益Beginners All-purpose Symbolic Instruction Code "基础语言,初学者通用符号指令语言"beginning balance 期初余额beginning inventory 期初存货bellwether security "领头证券,龙头证券"below par 低于票面价值below the line 线下项目beneficial interest 受益人权益beneficial owner 受益权人beneficiary "受益人,受款人,受赔人" benefit "①效益,利益②福利金,津贴" benefit-cost analysis 效益成本分析benefit-cost ratio 效益成本比率benefit fund 福利基金benefit in kind 实物福利benefit system 职工福利制度best-efforts agreement 证券尽力推销协议beta coefficient 贝塔系数beta risk "贝塔风险,第二种类型误差" betterment "改造投资,改造工程投资"B/F 余额承前Bias "偏差,偏向性"bid ①买价②投标bid bond 投标保证金bid price "①买方出价,买价②投标价格"big bath 巨额冲销Big Board 大证券交易所Big Five 五大会计师事务所bill "①汇票,票据②通知单,清单③账单,发货票" billing "开发票,开账单"billing clerk 开票员bill of entry 报关单bill of exchange 汇票bill of lading "提货单,提单"bill of materials 用料单bill of sales "销货清单,卖据"bills payable 应付票据bills receivable 应收票据B/L 提货单black market 黑市black money 黑钱blank bill of lading 不记名提货单blank check 空白支票blank endorsement 不记名背书blanket mortgage 总括抵押blanket order 总括订货单blanket price 总括价格blind entry "失实分录,未加说明的分录"blind purchase 盲目采购blue-chip "蓝筹码股票,热门股票"blue-sky laws "蓝天法,股票发行控制法" board chairman 董事长board minutes 董事会会议记录board of directors 董事会board of trade "同业公会,商会"bond "①债券②保证书,保证金③忠诚保证" bond conversion 债券兑换bond discount 债券折价bonded goods 保税货物bonded warehouse 保税仓库bond financing 债券筹资bondholder 债券持有人bond indenture "债券信托契约,债券契约" bonding company 忠诚担保公司bond issue cost 债券发行成本bond premium 债券溢价bond rating 评定债券等级bonds outstanding "流通在外债券,未偿付债券" bonds payable 应付公司债券bond yield 债券收益率bonus "奖金,红利"bonus issue 发行红利股book ①账簿②账面的③记账book audit 账簿审计book balance 账面余额book inventory "账面存货,账面盘存"bookkeeper "簿记员,记账员"bookkeeping "①簿记,记账②簿记学"book of final entry 终结分录账簿book of orginal entry 原始分录账簿book profit "账面利润,账面盈利"book rate of return 账面收益率books of accounts 账簿book value 账面价值book value per share 每股账面价值boot 补价borrowing "借贷,借款"borrowing power 借款能力bottom line "损益表底线,最终财务成果"B/R 应收票据branch "分支机构,分店"branch accounting "分支机构会计,分店会计"branch current account "分支机构往来账户,分店往来账户"branch ledger 分支机构分类账brand name "牌号名称,商标名称"breach of contract "违约,违反合同"breach of trust 违反信托breakdown "分解,按细目分类"break-even analysis "损益分界分析,损益平衡分析" break-even chart "损益分界图表,损益平衡图表" break-even point "损益分界点,损益平衡点" break-up value 拆卖价值bribes and kickbacks 贿赂和回扣bridging loan 过渡性贷款British Accounting Association 英国会计学会broker 经纪人brokerage 经纪人佣金brought down "入次页,过次页"brought forward 承前页budget 预算budgetary control 预算控制budget decision 预算决策bugeting 预算编制budget management 预算管理budget variance 预算差异buffer stock "保险库存,缓冲存货"bull "①买空②买空者,多头"bullion "金银块,金银条"bull market "牛市,涨市"burden 间接费用burden rate 间接费用率business "①商业,工商业②企业③经营,营业" business accounting 企业会计business barometer 工商业指标business combination 企业合并business cycle "商业周期,商业循环" business environment 企业环境business failure 经营失败business income "企业收益,营业收益" business risk "经营风险,营业风险" business segment 企业分部business transaction "企业交易,营业业务" business trust 企业经营信托buy and hold decision 购入和持存决策"buyer,s credit " 买方信贷buying expense 进货费用buyout "收购股权,收购控制股权"buy over "收买,贿赂"bylaws 公司章程细则by-product 副产品CA 特许会计师cable transfer 电汇calculation 计算calculator 计算器calendar year 日历年度call "①期前偿还,期前兑回②催交股款③买方期权" callable bond 可提前兑回债券callable preferred stock 可提前兑回优先股call loan 活期拆放贷款call option 股票购买期权call premium 提前兑回溢价call price 提前兑回价格call provision 提前兑回条款cancelable lease 可取消租约cancelled check 注销支票C & F 货价加运费C & I 货价加保险费capacity ①生产能力②偿债能力capacity cost "生产能力成本,经营能力成本"capacity to borrow 借款能力capacity to contract "订约能力,订约资格"capital "资本金,资本"capital account 资本账户capital addition 资本增置capital allowance 资本减免capital and liabilities ratio 资本负债比率capital appreciation 资本升值capital asset 资本性资产capital asset pricing model 资本性资产计价模型capital authorized "额定资本,法定资本"capital budget 资本预算capital cost 资本成本capital deficit 资本亏绌capital expenditure 资本支出capital gain "资本利得,资本收益"capital impairment 资本减损capital intensive 资本密集capital investment 资本投资capital investment appraisal 资本投资评价capitalization 资本化capitalization of earnings 收益资本化capitalization of interest 利息资本化capitalized value 资本化价值capital lease 资本租赁capital leverage 资本杠杆作用capital loss 资本损失capital maintenance concept "资本保持概念,资本维护概念" capital market 资本市场capital market line 资本市场贝塔风险线capital outlay 资本支出capital-output ratio 资本产值比率capital paid-in "实缴股本,投入股本"capital rationing 资本分配capital reorganization 资本改组capital reserve 资本公积金capital return "资本收益率,投资回收率"capital stock 股本capital stock outstanding "发行股本,流通在外股本"capital stock premium 股本溢价capital stock subscriptions 认购股本capital structure 股本结构capital structure decision 资本结构决策capital surplus 资本盈余capital turnover 资本周转率capital verification "资本验证,验资"CAPM 资本性资产计价模型carried interest 附带权益carry back "结转前期扣减,移前扣减"carrying cost "置存成本,储存成本"carrying value ①置存价值②抵押品价值carry over "①结转下期扣减,移后扣减②结转库存,滚存量" CASB 成本会计准则委员会cash ①现金②兑现cashability 变现能力cash account 现金账户cash asset 现金资产cash audit 现金审计cash basis accounting "现金收付制会计,收付实现制会计" cash bonus 现金红利cash break-even analysis 现金损益分界分析cash budget 现金预算cash cow 现金母牛cash deficit 现金亏绌cash disbursement journal 现金支出日记账cash discount 现金折扣cash dividend 现金股利cash equivalent 现金等价物cash equivalent value 现金等值cash flow ①现金流转②现金流量cash flow statement "现金流转表,现金流量表"cash-flow to capital-expenditure ratio 现金流量对资本支出比率cash-flow to total-debt ratio 现金流量对负债总额比率cash forecast 现金预测cashier 出纳员"cashier,s check " 银行本票cash in transit 在途现金cash journal 现金日记账cash on delivery 货到付现cash on hand 库存现金cash position "现金状况,现金头寸"cash receipts journal 现金收入日记账cash records 现金记录cash sale 现金销售cash shortages and overages 现金缺溢cash statement 现金报表cash turnover ratio 现金周转率cash with order "现金订货,订货现金"casting "加总,合计"casual audit 临时审计CBA 成本效益分析CCA 现时成本会计CD 存款单ceiling 最高限额ceiling price 最高限价central bank 中央银行centralization "集中经营,集权"certainty 确定性certainty decision 确定性决策certainty equivalent 确定等值certainty equivalent coefficient 确定等值系数certificate of capital verification 验资证明书certificate of deposit 存款单certificate of incorporation "公司登记执照,公司注册证书" certificate of indebtedness 借据certificate of protest 拒付证明书certified accountant 注册会计师certified check 保付支票certified data processor 注册数据处理师certified financial planners 注册财务计划师certified financial statement "已审核财务报表,已审核会计报表" certified information system auditor 注册信息系统审计师certified internal auditor 注册内部审计师certified management accountant 注册管理会计师certified public accountant 注册公共会计师certifying officer 签付员chain discount 连锁折扣chain liquidation 连续清算chairman of the board of director 董事长"chairman,s report " 董事长报告change fund 找零备用金changing prices accounting 物价变动会计charge "①费用②借记,借项③赊账④留置权"charge account "赊账,赊账账户"charge and discharge statement 信托财产(或遗产)收支报表charge card 付款卡charge off 注销charge sale 赊销charter "执照,许可证"chartered accountant 特许会计师chartered financial analyst 特许财务分析师charted financial consultant "特许财务咨询师,特许财务顾问"chartist 图表分析专家chart of accounts "账户分类表,会计科目表"chattel 动产chattel mortgage 动产抵押check "①支票②检查,核对"check and balance system "制约平衡制度,制衡制度" check cleaning 支票交换checking account "支票账户,活期存款账户"check register 支票登记簿check verification 支票验证chief accountant "总会计,会计主任"chief auditor "总审计,审计主任"chief cashier "总出纳,出纳主任"chief financial officer "财务总裁,财务总经理" CHIPS 票据交换所银行内部支付系统chronological book 序时账簿CIF 到岸价格circularization 发函询证circulating asset 流动资产circulating capital "流动资本,流动资金"claim 索赔classification of accounts 账户分类表classification of assets 资产分类classification of liabilities 负债分类"classification of stockholders, equity " 股东产权分类classified common stock 分类普通股classified trial balance 分类试算表claw back 追回税款clean ①不附带保留条件②不附其他单据③不附利息clean bill of exchange 光票汇票clean letter of credit 光票信用证clearance "①结关,报关②票据交换,清算③清仓" clearance agent 报关结算代理商clearance sale 清仓减价销售clearing ①票据交换②结算clearing account "①暂记账户,过渡账户②票据交换往来账户" clearing house 票据交换所clear-up cause 清理条款clerical error "笔误,记账错误"clerk "办事员,职员"client "客户,委托人"closed account 已结账账户closed-end mutual fund 固定股份互助基金投资公司closely-held company 不公共招股公司closely-held corporation 不公共招股公司closing ①结账②收盘closing adjustment "结账调整,决算调整" closing balance 期末余额closing date "结账日期,截止日期"closing entry 结账分录closing price 收盘价格closing trial balance 结账试算表CM "贡献毛利,贡献毛益"CMA 注册管理会计师CML 资本市场贝塔风险线COBOL 普通商业用语code "①代号,代码②法规,守则"Code of Professional Ethics 《职业道德守则》coding 编码coding clerk 编码员coding of accounts 账户编码co-financing 共同融资coin 硬币coinsurance clause 共同保险条款collateral "抵押品,担保品"collateral bond "抵押品担保债券,动产担保债券"collateral loan 抵押品担保贷款collectibles 收藏物collection agency 收账代理商collection period 收款期collective policy 收账政策collusion 串通舞弊columnar journal 多栏式日记账combination 企业合并combined financial statement "合并财务报表,合并会计报表" combined journal and ledger "合并日记分类账,日记总账" comfort letter 安慰信函commercial bank 商业银行commercial bill 商业汇票commercial credit 商业信用commercial law 商法commercial paper ①商业票据②流通票据commission "佣金,手续费"commitment ①承诺付款②承诺贷款commitment fee 承诺费commodity "商品,货物"commodity exchange 商品交易所Common Business Oriented Language 普通商业语言common cost 共同成本common dollar 等值美元common-size statement 共同尺度报表common stock 普通股common stock equivalent 等同普通股Common Stock Index 普通股股票价格指数community of interest "共同权益,共同权益集团" commuted value 折算价值company 公司company director 公司董事长company finance 公司财务company law 公司法company reserve 公司公积金company tax 公司税comparability 可比性comparative accounting "比较会计,比较会计学" comparative statement "比较财务报表,比较会计报表" compensating balance "补偿性存款额,存货抵销余额" compensating errors 抵销性错误compensation "①报酬②补偿,赔偿"compensatory stock option 补偿性购股权competitive bidding 竞争性投标compilation of financial statement "编辑财务报表,编辑会计报表" complete audit 全部审计complete cycle costs 全部周期成本completed contract method 全部完工法complete transaction 完整经济业务complex capital structure 复杂资本结构complex information processing 复杂信息处理compliance audit 符合规章审计compliance test "符合规章抽查,符合性抽查"composite break-even point 综合损益分界点composite depreciation 综合折旧composition "偿债协议,债务和解"compound amount of 1 dollar "1元的复利终值,1元的本利和" compound discount "复贴现,复折现"compound entry 复合分录compound interest 复利compound interest method of depreciation 复利折旧法compound value 复利值comprehensive audit 综合审计comprehensive budget 综合预算comprehensive income 综合收益comptroller "审计长,主计长"Comptroller General 总审计长compulsory audit 强制审计compulsory liquidation 强制清算COMPUSTAT 电子计算机会计数据库computed price 推算价格computer 电子计算机computer-aided audit 电子计算机辅助审计computer-aided financial management 电子计算机辅助财务管理computer conferencing 电子计算机会议computer fraud 电子计算机舞弊computerized accounting 电算会计化computer network "电子计算机网络,电子计算机互联网络" computer software 电子计算机软件concealment "隐瞒,匿报"concept 概念conceptual framework "概念构架,概念体系"concern "企业,商号"concession "①特许,特许权②折让,优惠"condensed balance sheet 简明资产负债表condensed income statement 简明损益表conditional acceptance 附加条件承兑conditional bond 附条件债券confidential information "机密信息,机密资料"confirmation letter "询证信函,查证信函"confirmed letter of credit 保兑信用证confiscated goods "没收货物,充公货物"confiscation "没收,充公"conflict of interest "公私利益冲突,借公营私"conglomerate combination 跨行业企业合并conglomerate company "跨行业公司,集团公司"conglomerate financial statement "集团公司财务报表,集团公司会计报表" conservatism ①保守性②稳健性consignment "寄销,寄托"consignment account 寄销账户consistency 一致性consolidated financial statement "合并财务报表,合并会计报表" consolidation 创立合并consolidation goodwill 合并商誉consortium "国际财团,国际银团"consortium project 国际财团投资项目constant price 不变价格constant purchase power accounting 不变购买力会计constituent company "子公司,成员公司"construction contract accounting 建筑合同会计。

2012北注协综合英语词汇6科全部(会计、审计、财管、税法、经济法、战略)

会计常用英语词汇1. other cash and cash equivalents 其他现金及现金等价物2. short-term investments-short-term notes and bills 短期投资-短期票券3. short-term investments-government bonds 短期投资-政府债券4. short-term investments-corporate bonds 短期投资-公司债5. notes receivable-related parties 应收票据-关联方6. allowance for doubtful accounts (provision for bad debts)-notes receivable应收票据坏账准备7. allowance for doubtful accounts (provision for bad debts)-accounts receivable应收账款坏账准备8. other receivables-related parties其他应收款-关联方9. materials and supplies in transit在途原材料10. provision for decline in the value of inventories存货跌价准备11. excess VAT paid (or overpaid VAT) 留抵增值税12. restricted deposit受限制存款13. funds and long-term investments 基金及长期投资14. investment property 投资性房地产15. accumulated depreciation-buildings 累计折旧-房屋及建物16. accumulated depreciation-machinery 累计折旧-机(器)具17. accumulated depreciation-leasehold improvements 累计折旧-经营租赁固定资产改良18. long-term notes , accounts receivables 长期应收票据及长期应收款款项19. short-term borrowings-employees 短期借款-员工20. short-term borrowings-related parties 短期借款-关联方21. short-term notes and bills payable应付短期票券22. other short-term notes and bills payable 其他应付短期票券23. discount on short-term notes and bills payable 应付短期票券折价24. accounts payable-related parties 应付账款-关联方25. payables on land and building purchased 应付土地房屋款26. deferred tax liabilities 递延所得税负债27. other current liabilities-others 其他流动负债-其他28. premium(discount) on corporate bonds payable 应付公司债溢(折)价29. long-term loans payable-employees 长期借款-员工30. long-term loans payable-related parties 长期借款-关联方31. long-term notes and accounts payable长期应付票据及长期应付款项32. Long-term notes and accounts payable-related parties 长期应付票据及长期应付款项-关联方33. accrued liabilities for land value appreciation tax 预提土地增值税34. other long-term liabilities-other其他长期负债-其他35. deferred tax liabilities 递延所得税负债36. stock dividends to be distributed待分配股票股利37. Paid-in capital 实收资本38. treasury stock 库存股39. Capital surplus 资本溢价40. Surplus reserves 盈余公积41. Undistributed profit 未分配利润42. Owner’s equity 所有者权益43. Comprehensive income 综合收益44. Other comprehensive income其他综合收益Difference on translation of foreign currency financial statements 外币报表折算差45. retained earnings (accumulated deficit)未分配利润(或累积亏损)46. net income or loss for current period 本期损益47. unrealized loss on market value decline of long-term equity investments 长期股权投资跌价损失48. repair(s) and maintenance (expense )修理维护费49. manufacturing overhead-outsourced委托加工费50. advertisement expense, advertisement广告费51. general and administrative expenses管理费用52. research and development expense 研发费用53. other general and administrative expenses其他管理及总务费用54. other research and development expenses 其他研究发展费用55. non-operating income (revenue) and expenses, other income(expense)营业外收入及费用56. investment income recognized under equity method 权益法下核算的投资收益57. gain on market price recovery of short-term investment 短期投资市价转回所得58. gain from price recovery of inventory 存货跌价回升利益59. other non-operating revenue-other items 其他营业外收入-其他60. investment loss recognized under equity method权益法下核算的投资损失61. unrealized loss on reduction of short-term investments to market 短期投资未实现跌价损失62. loss on disposal of investments 处分投资损失63. loss for market price decline and obsolete and slow-moving inventories 存货跌价及呆滞损失64. other non-operating expenses-other其他营业外支出-其他65. income tax expense (or benefit) 所得税费用(或利益)66. assets 资产67. current assets 流动资产68. cash on hand 库存现金69. cash at banks 银行存款70. cash in transit 在途现金71. short-term investment 短期投资72. short-term investments-stocks 短期投资-股票73. short-term investments-other短期投资-其他74. notes receivable 应收票据75. discounted notes receivable 应收票据贴现76. other notes receivable 其他应收票据77. other receivables其他应收款78. income tax refund receivable 应收退税款79. other receivables-other 其他应收款-其他80. inventories存货81. merchandise inventory 商品存货82. consigned goods 寄销商品83. goods in transit 在途商品84. finished goods 产成品85. consigned finished goods 寄销产成__________品86. by-products副产品87. work in process 在产品88. work in process-outsourced委托加工在产品89. raw materials 原材料90. supplies 物料91. prepaid rents 预付租金92. other prepaid expenses 其他预付费用93. prepayments 预付款项94. prepayment for purchases 预付货款95. other prepayments其他预付款项96. other current assets其他流动资产97. VAT paid ( or input tax)进项税额98. temporary payments暂付款99. payment on behalf of others 代付款100. advances to employees 员工借支101. funds 基金102. long-term investments 长期投资103. long-term equity investments长期股权投资104. land 土地105. buildings 房屋及建物106. machinery and equipment 机(器)具及设备107. machinery 机(器)具108. leased assets 租赁资产109. leasehold improvements 租赁资产改良支出110. construction in progress 在建工程111. prepayment for equipment 预付购置设备款112. intangible assets无形资产113. trademarks商标权114. patents 专利权115. franchise 特许权116. copyright 著作权117. goodwill 商誉118. organization costs开办费119. other intangibles其他无形资产120. other intangible assets-other其他无形资产-其他121. other assets 其他资产122. deferred assets 递延资产123. deferred bond issuance costs债券发行成本124. long-term prepaid rent 长期预付租金125. long-term prepaid insurance 长期预付保险费126. other deferred assets 其他递延资产127. long-term notes receivable长期应收票据128. long-term accounts receivable长期应收款129. other long-term receivables其他长期应收款项130. assets leased to others 出租资产131. refundable deposit存出保证金132. liabilities负债133. current liabilities流动负债134. short-term borrowings(debt)短期借款135. bank loan 银行借款136. short-term borrowings-other短期借款-其他137. commercial paper payable 应付商业本票138. bank acceptance 银行承兑汇票139. notes payable 应付票据140. accounts payable 应付账款141. income taxes payable应付所得税142. accrued expenses 应付费用143. accrued payroll 应付薪金144. accrued rent payable应付租金145. accrued interest payable 应付利息146. accrued VAT payable应付增值税147. other accrued expenses payable其他应付费用148. other payables 其他应付款149. Payables on equipment 应付设备款150. dividend payable 应付股利151. other payables-other其他应付款-其他152. advances 预收款项153. other advances 其他预收款154. other current liabilities其他流动负债155. VAT received(or output tax)销项税额156. temporary receipts暂收款157. long-term liabilities 长期负债158. corporate bonds payable 应付公司债159. long-term loans payable 长期借款160. other long-term payables 其他长期应付款项161. accrued pension liabilities应计退休金负债162. other long-term liabilities其他长期负债163. other liabilities其他负债164. deferred liabilities递延负债165. deferred revenue 递延收益166. deposits received存入保证金167. non-controlling interest 少数股权168. operating revenue营业收入169. sales revenue 销货收入170. installment sales revenue分期付款销货收入171. sales return销售退回172. sales allowances 销售折让173. other operating revenue 其他营业收入174. operating costs 营业成本175. cost of goods sold销货成本176. installment cost of goods sold 分期付款销货成本177. purchases 进货178. purchase expenses进货费用179. materials purchased 进料180. direct labor直接人工181. manufacturing overhead 制造费用182. indirect labor 间接人工183. rent expense, rent租金支出184. office supplies (expense)办公用品185. travelling expense, travel差旅费186. shipping expenses, freight运费187. postage (expenses)邮费188. packing expenses 包装费189. utilities (expense)水电费190. insurance (expense)保险费191. depreciation expense折旧费192. meal (expenses)餐费193. employee benefits/welfare职工福利194. training (expense)培训费195. indirect materials间接材料196. other manufacturing expenses其他制造费用197. operating expenses营运费用198. selling and marketing expenses营业（销售）费用199. payroll expense 人工成本200. rent expense, rent租金支出201. professional service fees劳务费202. non-operating revenue 营业外收入203. interest revenue 利息收入204. investment income投资收益205. dividends income 股利收入206. foreign exchange gain 汇兑利益207. gain on disposal of assets处置资产收益208. other non-operating revenue其他营业外收入209. donation income 捐赠收入210. rent revenue/income租金收入211. commission revenue/income佣金收入212. gain on physical inventory count 存货盘盈213. gain on reversal of bad debts坏帐转回收益214. non-operating expenses 营业外支出215. interest expense 利息费用216. investment loss 投资损失217. foreign exchange loss 汇兑损失218. loss on disposal of assets处置资产损失219. loss on physical inventory count 存货盘亏220. non-controlling interest 非控制性权益221. Business combinations 企业合并222. Translation of foreign currencies 外币折算223. Investment properties 投资性房地产224. Goodwill 商誉225. Non-current assets held for sale 持有待售的非流动资产226. Financial instruments 金融工具227. Impairment of assets 资产减值准备228. Employee benefits 职工薪酬229. Provisions and contingent liabilities 预计负债及或有负债230. Revenue recognition 收入确认231. Government grants 政府补助232. Borrowing costs 借款费用233. Profit distributions to owners 利润分配234. Segment reporting 分部报告235. Financial assets held for trading 交易性金融资产236. Non-current assets due within one year 一年内到期的非流动资产237. Available-for-sale financial assets 可供出售金融资产238. Held-to-maturity investments 持有至到期投资239. Long-term receivables 长期应收款240. Construction materials 工程物资241. Development costs 开发支出242. Long-term deferred expenses 长期待摊费用243. Provisions for impairment 资产减值准备244. Restricted assets 所有权受到限制的资产245. Financial liabilities held for trading 交易性金融负债246. Employee benefits payable 应付职工薪酬247. Non-current liabilities due within one year 一年内到期的非流动负债248. Other current liabilities 其他流动负债249. Debentures payable 应付债券250. Long-term payables 长期应付款251. Special payables 专项应付款252. Provisions 预计负债253. Other non-current liabilities 其他非流动负债254. registered capital 注册资本255. Paid-in capital 实收资本256. Capital premiums 资本益价257. Salaries, bonuses, allowances 工资总额258. Due within 1 year (inclusive) 账龄一年内259. Offsetting 对冲260. under common control 同一控制下261. accounting policies 会计政策262. a jointly controlled enterprise 合营公司263. Associate 联营公司264. Specific reserve 专项储备265. Surplus reserve－Enterprise expansion fund 盈余公积－企业发展基金266. Staff and workers’bonus and welfare fund 职工福利基金267. Business taxes and surcharges 营业税金及附加268. Guarantees for third parties 为第三方担保269. [Financial expenses][Net financial income] 财务[费用][净收益]270. Impairment losses 资产减值损失271. [Gains][Losses] from changes in fair value 公允价值变动[收益][损失] 272. Other comprehensive income 其他综合收益273. Share-based payments 股份支付274. Discontinued operation 终止经营275. Commitments 承担276. Contingencies 或有事项277. Non-adjusting post balance sheet date events 资产负债表日后非调整事项278. Earnings Per Share 每股收益279. Hedge accounting 套期会计280. percentage of completion method 完工百分比法281. Derivatives 衍生工具282. Significant influence 重大影响283. Share options 期权审计常用英语词汇1. audit 审计2. Acceptable difference 可接受差异3. Accounting activities 会计活动4. Accounting estimate and polices 会计估计和会计政策5. Anti-fraud controls 内部控制6. Assertion 认定7. Audit committee 审计委员会8. Audit date 审计文档装订日9. Component auditor组成部分审计师10. assurance 鉴证11. credibility 可信赖程度12. audit of financial statements 财务报表审计13. agreed-upon procedures 商定程序14. high levels of assurance 高水平保证15. compilation 编制16. reliability 可靠性17. relevance 相关性18. professional skepticism 职业谨慎19. objectivity 客观性20. professional competence 专业胜任能力21. Senior/CPA-in-charge 项目经理22. audit engagement letter 审计业务约定书23. recurring audit 连续审计24. the client 委托人（客户）25. change CPA 更换注册会计师26. the existing CPA 现任注册会计师27. the successor CPA 后任注册会计师28. the preceding CPA前任注册会计师29. issue the audit report 出具审计报告30. expert 专家31. the board of directors 董事会32. knowledge of the entity‘ s business 了解被审计单位情况33. assess material misstatement risks评估重大错报风险34. determine the nature，timing and extent of the audit procedures 确定审计程序的性质、时间和范围35. general knowledge of ——初步了解―――的情况36. further assessment of——进一步了解的情况37. the prior year‘s working papers 以前年度工作底稿38. meeting minutes 会议纪要39. business risks 经营风险40. appropriateness 适当性41. accounting estimate 会计估计42. management representations 管理层声明43. going concern assumption 持续经营假设44. audit plan 审计计划45. significant audit areas 重点审计领域46. error 错误47. fraud 舞弊48. modified or additional procedures 修改或追加审计程序49. misappropriation of assets 侵占资产50. transactions without substance 虚假交易51. unusual pressures 异常压力52. the suspected non-compliance 涉嫌存在违法行为53. materiality 重要性54. exceed the materiality level 超过重要性水平55. approach the materiality level 接近重要性水平56. an acceptably low level 较低的可接受水平57. 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58. misstatements or omissions 错报或漏报59. aggregate 总计60. subsequent events 期后事项61. adjust the financial statements 调整财务报表62. perform additional audit procedures 实施追加的审计程序63. audit risk 审计风险64. detection risk 检查风险65. inappropriate audit opinion 不适当的审计意见66. material misstatement 重大的错报67. tolerable misstatement 可容忍错报68. the acceptable level of detection risk 可接受的检查风险69. assessed level of material misstatement risk 重大错报风险的评估水平70. small business 小规模企业71. accounting system 会计系统72. test of control 控制测试73. walkthrough test 穿行测试74. communication 沟通75. flow chart 流程图76. reperformance of internal control重新执行内部控制77. audit evidence 审计证据78. substantive procedures 实质性程序79. assertions 认定80. existence 存在81. occurrence 发生82. completeness 完整性83. rights and obligations 权利和义务84. valuation and allocation 计价和分摊85. presentation and disclosure 表达和披露86. cutoff 截止87. accuracy 准确性88. classification 分类89. inspection 检查90. supervision of counting 监盘91. observation 观察92. confirmation 函证93. calculation 计算94. analytical procedures 分析程序95. vouch 抽凭96. trace 追查97. audit sampling 审计抽样98. error 误差99. expected error 预期误差100.population 总体101.sampling risk 抽样风险102.non- sampling risk 非抽样风险103.sampling unit 抽样单位104.statistical sampling 统计抽样105.tolerable error 可容忍误差106.the risk of under reliance 信赖不足风险107.the risk of over reliance 信赖过度风险108.the risk of incorrect rejection 误拒风险109.the risk of incorrect acceptance 误受风险110.trial balance 试算平衡表111.index and cross-referencing 索引和交叉索引112.cash receipt 现金收入113.cash disbursement 现金支出114.bank statement 银行对账单115.bank reconciliation 银行存款余额调节表116.balance sheet date 资产负债表日 realizable value 可变现净值118.storeroom 仓库119.sale invoice 销售发票120.price list 价目表121.positive confirmation request 积极式询证函122.negative confirmation request 消极式询证函123.purchase request 请购单124.receiving report 验收报告125.gross margin 毛利126.manufacturing overhead 制造费用127.material request 领料单128.inventory stocktaking 存货盘点129.bond certificate 债券130.stock certificate 股票131.audit report 审计报告132.entity 被审计单位133.addressee of the audit report 审计报告的收件人134.unqualified opinion 无保留意见135.qualified opinion 保留意见136.disclaimer of opinion 无法表示意见137.adverse opinion 否定意见138.ability to perform the work 完成工作的能力139.acceptance procedures 承接（业务）程序140.accountability 可计量性141.accruals 应计项目142.appointment 任命143.assurance engagement 保证债务144.audit committee 审计委员会145.audit evaluation 审计业务146.audit staffing 审计工作人员147.audit trail 审计线索148.auditing standards 审计准则mittee 委员会150.cash count 现金盘点151.client screening 委托人甄别parative financial statements 比较财务报表pletion of the audit 审计的结束154. compliance with accounting regulations 符合会计规则155.confidentiality 保密性156.confirmation of accounts receivable 应收账款的函证157.conflict of interest 利益冲突158.control environment 控制环境159.control procedures 控制程序160.Control deficiency 控制缺陷161.control risk 控制风险162.corporate governance 公司治理,公司管制163.corresponding figures 相应的计算164.creditors 债权人165.current audit files 本期审计档案166.date of report 报告的日期167.detection risk 检查风险168.direct verification approach 直接核查法169.directional testing 方向的抽查170.disagreement with management 与管理层意见不一致171.documenting the audit process 记录审计流程172.evaluating of results of audit procedures 评估审计程序执行的结果173.examinations 检查174.expectations 期望175.expected error 预期的差异176.experience 经验177.external audit 外部审计178.external review reports 外部审阅报告179.fair 公正、公允180.final assessment of control risk 控制风险的最终评定181.final audit 期末审计182.financial statement assertions 财务报表认定183.fraud and error 舞弊184.fraud 欺诈185.going concern assumption 持续经营假设186.guidance for internal auditors 内部审计员的指导187.hospitality 款待188.independent estimate 独立的估计189.inherent risk 固有风险190.insurance 保险191.integrity 完整性192.interim audit 中期审计193.internal auditing 内部审计194.internal auditors 内部审计师195.internal control system 内部控制系统196.inventory system 盘存制度197.inventory valuation 存货估价198.ISA 230 documentation 国际审计准则第230号底稿记录199.legal obligation 法定义务,法定责任200.levels of assurance 鉴证程度/水平201.limitation on scope 审计范围限制202.management representation letter 管理当局声明书203.material misstatements of fact 重大错报204.measurement 计量205.modified reports 修订报告206.negative assurance 消极保证207.non-executive directors 非执行董事208.non-sampling risk 非抽样风险209.obligating event 负有责任事件210.opening balances 期初余额211.operational audits 经营审计212.other information 其他的信息213.overall review of financial statements 财务报表的总体审阅214.overhead absorption 管理费用分配215.periodic plan 定期的计划216.permanent audit files 永久审计档案217.personal relationships 个人的亲属关系218.planning 计划编制219.professional duty of confidentiality 保密的职业责任220.qualitative aspects of errors 差错的性质221.random selection 随机选择222.reasonable assurance 合理保证223.reassessing sampling risk 重新评价抽样风险224.reservation of title 保留225.rights 认股权226.risk and materiality 风险和重要性227.risk-based approach 以风险为导向的方法228.rules of professional conduct 职业道德守则229.sales cut-off 售截止230.sales system 销售（货）体系231.sample size 样本量232.sampling risk 抽样风险233.sampling units 抽样单位234.schedule of unadjusted errors 未调整的差错235.scope and objectives of internal audit 内审范围和目标236.segregation of duties 职责分离237.statement 1:integrity,objectivity and independence 声明1: 公正，客观性和独立238.statement 2:the professional duty of confidence 声明2: 保密的职业责任239.statutory audit 法定审计240.statutory duty 法定责任241.stratification 分层242.substantive tests 实质性测试243.sufficient appropriate audit evidence 充分的适当审计证据244.supervision 监督245.supervisory and monitoring roles 监督和监控角色246.suppliers statements 供应商的声明247.system and internal controls 系统和内部的控制248.tolerable error 可容忍误差ing the work of an expert 利用专家的工作250.valuation 计价，估价251.voluntary disclosure 自愿披露252.working papers 工作底稿253.Emphasis of matter paragraph(s)强调事项254.Inquiry 询问255.Investigate 调查256.Recalculation 重新计算257.Service organization 服务组织258.Tests of details 细致性测试259.Walkthrough 窜行测试260.working capital forecast 运营资本预测261.profit forecast 盈利预测262.Prospectuses 招股章程263.Institute of Certified Public 首次公开发行264.retrospective adjustments 追溯调整财务管理常用英语词汇1. business 企业商业业务2. financial management财务管理3. the goal of financial management 财务管理的目标4. profit maximization (maximize profit) 利润最大化5. earnings per share maximization 每股盈余最大化6. stockholder (share holder) wealth maximization股东财富最大化7. stakeholder利益相关者8. stock holder/shareholder 股东9. creditor/bondholder债权人10. the factors that affect the stockholder value股东价值的影响因素11. cost of capital 资本成本12. capital investment资本投资13. working capital 营运资本14. capital structure 资本结构15. bankruptcy risk 破产风险16. tax rate 税率17. dividend policy 股利政策18. operating activity 经营活动19. investing activity投资活动20. financing activity 筹资活动21. agency cost 代理成本22. agency problem 代理问题23. moral risk道德风险24. adverse selection逆向选择25. corporate social responsibility 企业社会责任26. financial markets金融市场27. money markets 短期资金市场28. capital markets 长期资金市场29. spot markets现货市场30. future markets 期货市场31. public offer markets向公众发行的市场32. initial public offering 首次公开发行股票(即IPO）33. private placement markets私募市场34. corporate bond market 企业债券市场35. stock market股票市场36. financial future market 金融期货市场37. financial ratio analysis 财务比率分析38. four major categories of financial ratios 四类财务比率39. liquidity ratios 短期偿债能力比率40. long-term liquidity ratios 长期偿债能力比率41. profitability ratios盈利能力比率42. operating income 经营收益43. earnings per share每股收益44. working capital 营运资本45. current ratio 流动比率46. quick ratio速动比率47. cash flow ratio 现金流量比率48. operating cash flows经营现金流49. cash flow from operations经营活动现金流50. investing cash flows投资现金流51. cash flow from investing 投资活动现金流52. cash flows from financing筹资活动现金流53. debt ratio资产负债率54. debt-to-equity ratio产权比率55. equity multiplier权益乘数56. debt-to-long capital ratio长期资本负债率57. time of interest earned based on earnings (TIE)58. Earnings-based interest coverage ratio 利息保障倍数59. cash flow coverage ratio 现金流量保障比率60. time of interest earned based on cash flows61. Cash flow-based interest coverage ratio 现金流量利息保障倍数62. debt-to-cash flow ratio 现金流量债务比63. accounts receivable turnover/days sales outstanding (DSO) 应收账款周转率/应收账款周转天数64. inventory turnover存货周转率65. current assets turnover 流动资产周转率66. non-current assets turnover/fixed assets turnover 非流动资产周转率（固定资产周转率）67. total assets turnover 总资产周转率68. gross profit margin销售毛利率69. net profit margin销售利润率70. return on assets (ROA) 资产利润率71. return on equity (ROE) 权益净利率72. Du Pont system 杜邦财务分析体系73. improved financial analysis system改进的财务分析体系74. net operating assets 净经营资产75. net financial liabilities净金融负债76. after-tax operating profit税后经营利润77. after-tax interest expense税后利息费用78. net financial leverage 净财务杠杆79. earnings per share每股盈余80. sales forecast 销售预测81. the percentage of sales method 销售百分比法82. external financing requirement(EFR) 外部融资额83. sensitivity analysis of EFR外部融资需求的敏感分析84. internal growth rate内含增长率85. sustainable growth rate 可持续增长率86. effective growth rate 实际增长率87. overall budget (general budget) 全面预算88. sales budget销售预算89. production budget生产预算90. direct material budget 直接材料预算91. direct labor budget直接人工预算92. overhead budget 制造费用预算93. product cost budget 产品成本预算94. sales expense and administrative 销售费用95. general expense budget 管理费用预算96. cash budget现金预算97. capital expenditure budget资本支出预算98. income statement budget 利润表预算99. balance sheet budget资产负债表预算100.flexible budget 弹性预算101.the valuation of discounted cash flow method 折现现金流量估价法102.the time value of money 货币的时间价值103.future value and present value 复利终值与现值104.ordinary annuity 普通年金105.annuity due预付年金106.deferred annuity 递延年金107.perpetuity永续年金108.bond valuation 债券估价109.par value (face value, principal) 债券面值110.coupon rate票面利率111.maturity date 到期日112.nominal annual rate名义利率113.periodic rate 周期利率114.effective annual rate 实际利率115.real discount bond纯贴现债券116.zero bond 平息债券117.perpetual bond 永久债券118.outstanding bond 流通债券119.yield to maturity 债券到期收益率120.stock valuation 股票估价121.ordinary stock 普通股122.preferred stock 优先股mon stockholder 普通股股东124.preferred stockholder 优先股股东125.open price开盘价126.close price收盘价127.high price最高价128.low price 最低价129.zero growth model valuation 零增长股票估价130.constant growth model valuation 固定增长股票估价131.non-constant growth model valuation 非固定增长股票估价132.risk and rate of return 风险和报酬133.stand-alone risk and rates of return 单项资产的风险和报酬134.Relaxed/restricted/moderate current asset investment policy 宽松的/紧缩的/适中的营运资本政策135.Maturity matching(self-liquidating) /aggressive/conservative current asset financing policy 配合型/激进型/稳健型筹资政策136.Credit terms for borrowing借款的信用条件137.line of credit 信贷限额138.revolving credit agreement周转信贷协议pensating balances 补偿性余额140.loan mortgage 借款抵押141.Forms of interest payment借款利息的支付方法142.Distributions to shareholders/dividend distribution利润分配143.Declaration date 股利宣告日144.Holder-of-record date 股权登记日145.payment date股利支付日146.Ex-dividend date 除息日147.Cash dividend 现金股利148.asset (property)dividend 财产股利149.liability dividend负债股利150.stock dividend 股票股利151.Dividend irrelevance theory股利无关论152.dividend relevance theory股利相关论153.private corporation私募公司未上市公司154.Book-value weight账面价值权数155.market value weight市场价值权数156.target value weight目标价值权数157.Business risk 经营风险158.financial risk 财务风险159.degree of operational leverage 经营杠杆系数160.degree of financial leverage财务杠杆系数161.total degree of leverage 总杠杆系数162.debt holder债权人 profit theory净收益理论164.operating profit theory 营业收益理论165.trade-off theory 权衡理论166.EPS analysis of financing融资的每股收益分析167.optimal capital structure最佳资本结构168.Firm valuation 企业价值评估169.integrated value 企业的整体价值170.economic value 企业的经济价值171.Current market value 现时市场价值172.fair market value公平市场价值173.Entity value实体价值174.equity value股权价值175.Going-concern value持续经营价值176.liquidation value清算价值177.Minor equity value少数股权价值178.controlling equity value 控股权价值179.premium of controlling rights 控股权溢价180.dividend discount model 股利折现模型181.option-pricing model期权定价模型182.discounted cash flow valuation 折现现金流量模型183.book value 账面价值184.market value市场价值185.liquidation value 清算价值186.stand-alone risk and rates of return单项资产的风险和报酬187.Probability概率188.expected value189.variance 方差190.standard deviation标准差191.coefficient of variation(CV)变化系数192.portfolio risk and return投资组合的风险和报酬193.expected rate of return 预期报酬率194.Correlation相关性195.perfectly positive correlation 完全正相关196.perfectly negative correlation 完全负相关197.no correlation 不相关198.Coefficient of correlation相关系数199.co-variance协方差200.efficient set 有效集201.capital market line资本市场线202.equilibrium均衡点203.systematic risk (market risk, non-diversifiable risk) 系统风险204.non systematic risk (company-specific risk, diversifiable risk)非系统风险205.capital asset pricing model (CAPM) 资本资产定价模型206.security market line 证券市场线207.opportunity cost of capital资本的机会成本208.required rate of return on investment投资的必要报酬率 present value (NPV) 净现值210.profitability index (PI) 现值指数211.internal rate of return (IRR) 内含报酬率212.payback period (PP) 回收期213.accounting rate of return (ARR)会计收益率214.cash flows现金流量215.cash outflows 现金流出量216.cash inflows现金流入量217.operating cash flows营业现金流量218.cash costs付现成本219.salvage value 残值220.relevant cost 相关成本221.irrelevant cost 非相关成本222.Differential cost差额成本223.future cost未来成本224.replacement cost 重置成本225.opportunity cost 机会成本226.Sunk cost 沉没成本227.historical cost 过去成本228.book cost 账面成本229.Replacement decision of fixed asset固定资产更新决策230.average annual cost of fixed asset固定资产的平均年成本231.Adjusted cash flow method调整现金流量法232.adjusted discount rate method 风险调整折现率法233.Weighted average cost of capital 加权平均资本成本234.project risk 项目风险235.project systematic risk 项目系统风险parable firms 可比企业237.Transaction demand交易性需要238.precautionary demand 预防性需要239.speculative demand投机性需要240.the management of cash receipts and expenditures 现金收支管理e cash floats 使用现金浮游量242.accelerate cash receipts 加速收款243.defer the disbursement of payables推迟应付款的支付244.optimal cash balance 最佳现金持有量245.cost analysis model成本分析模式246.opportunity cost 机会成本247.management cost 管理成本248.stock-out cost 短缺成本249.inventory model 存货模式250.transaction cost 交易成本251.random model 随机模式252.the management of accounts receivable 应收账款管理253.Credit policy 信用政策254.credit term信用期间255.credit standard 信用标准256.cash discount policy现金折扣政策257.the ages of accounts receivable 应收账款账龄258.collection policy收账政策。

2012英语高频词汇

commercial a. 商业的，商务的贸易的（12 次）pension n. 养老金，年金（1 次）revenue n. 财政收入，税收genuine a. 真正的，名副其实的（4 次）virtual a. 实际上的，事实上的（7 次）artificial a. ①人工的，人造的②人造的，矫揉造作的（7 次）handicap n. ①(身体或智力方面的)缺陷②障碍，不利条件 //vt.妨碍，使不利（1 次）definite a. 明确的，肯定的，限定的（10 次）concrete a.具体的，有形的，实质性的 //n.混凝土 //v.用混凝土修筑，浇混凝土（1 次）positive a. ①确实的，明确的②积极的，肯定的③正的，阳性的④十足的，完全的//n.(摄影)正片（7 次）accurate a. 精确的，准确的（20 次）precise a. 精确的，准确的（10 次）imitate vt. ①模仿，仿效②仿造，伪造（1 次）commercial a. 商业的，商务的贸易的（12 次）pension n. 养老金，年金（1 次）revenue n. 财政收入，税收genuine a. 真正的，名副其实的（4 次）virtual a. 实际上的，事实上的（7 次）artificial a. ①人工的，人造的②人造的，矫揉造作的（7 次）handicap n. ①(身体或智力方面的)缺陷②障碍，不利条件 //vt.妨碍，使不利（1 次）definite a. 明确的，肯定的，限定的（10 次）concrete a.具体的，有形的，实质性的 //n.混凝土 //v.用混凝土修筑，浇混凝土（1 次）positive a. ①确实的，明确的②积极的，肯定的③正的，阳性的④十足的，完全的//n.(摄影)正片（7 次）accurate a. 精确的，准确的（20 次）precise a. 精确的，准确的（10 次）decorate vt. 装饰，装潢，布置（6 次）modify vt. 更改，修改，修饰（5 次）ornament vt.装饰，美化//n.装饰，装饰物（1 次）complement n. ①补充，互补充的东西②编制名额，装备定额③补(足)语（2 次）supplement n. ①补遗②增刊③附录//v.增刊，补充（1 次）shelter n. ①掩蔽处，躲避处②掩蔽，保护//v.掩蔽，躲避，庇护（1 次）budget n.预算//v.做预算（3 次）resource n. ①[pl.]资源，财力②办法，智谋③应变之才（1 次）loan n. ①(需付利息的)贷款②出借，借出//v.借出（2 次）share n. ①一份，份额②股份//v. ①(with)分配，均分，共用②分享，分担（23 次）stock n. ①备料，库存，现货②股票，公债//v.储存（12 次）stake n. ①桩，标桩②贿注，利害关系（3 次）observe vt. ①遵守，奉行②观察，注意到，看到（1 次）ancient a. 古代的，古老的（7 次）primitive a. ①原始的，远古的，早期的②粗糙的，简单的（3 次）primary a. ①最初的，初级的②首要的，主要的，基本的（9 次）prior a./ad. ①优先的，在前的② (to)在…之前（2 次）senior a. ①年长的②资格老的，地位较高的//n.(大学)四年级学生（2 次）subsequent a. 随后的，后来的（4 次）worship vt.崇拜，敬仰;做礼拜//n.①礼拜，礼拜仪式②崇拜，敬仰（2 次）compliment v./n.称赞，恭维//n.[pl.]问候，致意（1 次）recall v. ①回忆，回想②撤消，收回（4 次）commemorate vt. 纪念，庆祝（2 次）compromise vi. 妥协，折衷（2 次）reconcile vt. ①使和好，调节，使调和②(to , with)使一致equivalent a.(to)相等的，等价的，等值的//n.相等物，等价物，等值物（3 次）comparable a.(with) 可比较的，比得上的（3 次）glance v.(at, over ) 扫视 //n.匆匆看，一瞥，一眼（2 次）overall a.全面的，综合的//n.[pl.](套头)工作服，工装裤（3 次）multiple a.多样的，多重的//n.倍数（2 次）synthesis n. 综合，合成（1 次）absolute a. ①十足的，道地的②绝对的，完全的③不受任何限制(或约束)的（2 次）concentrate vi.集中，专心 //vt.浓缩 //n.浓缩物（11 次）cluster v. 群集，丛生 //n.丛，群，串（3 次）alternative n. 可供选择的事物，替事物，选择对象 //a.两者挑一的（4 次）violate vt. 违反，违背（4 次）abuse vt./n. ①辱骂，毁谤②虐待，伤害③滥用，妄用（16 次）split vi. ①裂开，劈开②分离，分裂//n.分化，分裂，裂口（3 次）awkward a. ①笨拙的，不灵巧的②使用不便的③棘手的，尴尬的（5 次）guilty a.(of)有罪的，内疚的（5 次）tackle vt. 处理，解决，对付 //n. ①滑车②用具，器械（1 次）monitor vt.监控，监测//n.监听器，监视器（2 次）implement vt. 贯彻，实现 //n.[常pl.]工具，器具（2 次）glitter vi. 闪耀//n.光辉，灿烂（1 次）dazzle vt. ①使眩目，耀(眼) ②使惊奇，使倾斜③使眩目 //n. ①耀眼的光②令人赞叹的东西（1 次）deliberate a. 深思熟虑的，故意的（2 次）cautious a.(of) 小心的，谨慎的（4 次）campaign n. ①(政治或商业性)运动②战役（3 次）expire vi. ①断气，死亡②呼气③期满，…期限…终止（1 次）stall v. (使)停转，(使)停止//n. ①货摊②畜栏，（1 次）fatal a.致命的，毁灭性的（5 次）mortal a. ①致命的②终有一死的③人世间的 //n.凡人（1 次）capture vt. ①捕获，俘虏②夺得，攻占//n.捕获，俘虏（5 次）grip vt./n. 紧握，抓紧（2 次）grab v./n. ①(at)抓(住) ②夺(得)（1 次）conquer vt. ①(武力)征服，战胜，占领②克服(困难等)，破除(坏习惯等)（3 次）offend v. ①冒犯，触犯，得罪②使不快，使恼火（3 次）insult vt./n. 侮辱，凌辱（1 次）domain n. ①(活动，兴趣，知识的)领域，范围②努力范围③领地（17 次）frontier n. ①国境，边境②尖端，新领域（3 次）interval n. ①间隔，间歇②(幕间或工间)休息（2 次）scheme v. ①计划，策划②阴谋 //n. ①计划，方案②阴谋③配置④安排（3 次）schedule vt.安排，排定//n. 时刻表，日程安排表（4 次）derive v. 取得，导出，引申（5 次）accomplish vt. 完成(任务)（6 次）terminate v. 停止，结束（3 次）avenue n.①途径，手段②林荫道，(城市中宽阔的南北走向的)大街（1 次）procedure n. 程序，手续，步骤（4 次）instant n.瞬间，时刻//a. ①立即的，直接的②紧迫的③(食品)速溶的，方便的（7 次）punctual a. 严守时刻的，准时的，正点的（2 次）revive v. ①恢复②(使)复苏（8 次）ceremony n. ①典礼，仪式②礼节，礼仪（7 次）tedious a. 乏味的，单调的，冗长的（1 次）dull a. 单调的（4 次）cunning a./n.狡猾(的)，狡诈(的)（2 次）awkward a. ①笨拙的，不灵巧的②棘手的，尴尬的③使用不便的（5 次）absurd a. 荒唐的（1 次）ridiculous a. 荒谬的，可笑的（1 次）territory n. ①领土②版图③领域，范围（3 次）district n. 地区，行政区（1 次）suburb n. 市郊，郊区（1 次）ingredient n. (混合物的)组成部分，成分（1 次）component n.组成部分，成分，元件，(机械装置的)部件 //a.组成的，合成的（1 次）segment n. 段，片，节，部分（2 次）fraction n. ①碎片，小部分，一点儿②分数（2 次）accomplish vt. 完成(任务，使命等)（6 次）prevail vi. ① (over, against)取胜，占优势②流行，盛行（3 次）triumph vi.得胜，战胜//n.胜利，成功（6 次）prosperity n. 繁荣，兴旺（5 次）affiliate vt.使隶属(或附属)于//n.附属机构，分公司（2 次）cling vi.(to) ①粘住②依附③坚持（2 次）relief n. ①(痛苦等)减轻，解除②援救，救济（4 次）leisure n. ①悠闲，安逸②空闲，闲暇（10 次）intelligence n. ①智力，聪明②理解力③情报，消息，报导（23 次）evidence n. ①根据，证据②形迹，迹象（13 次）vision n. ①眼力，想象力②视觉，视力（1 次）instinct n. 本能，直觉，天性（5 次）passion n. ①热情，激情，爱好②激怒，大怒（4 次）sensation n. ①感觉，知觉②激动，轰动，轰动一时的事情（3 次）enthusiasm n. 热情，热心（1 次）gigantic a. 巨大的，庞大的（2 次）immense a. 广大的，(体积，数量，程度等)巨大的（1 次）intensive a. 密集的，加强的，集中的（3 次）element n. ①元素②组成部分（10 次）generous a. 宽宏大量的，慷慨的（1 次）liberal a. ①慷慨的，大方的②自由的，思想开朗的③丰富的，富足的（2 次）merciful a. 仁慈的，宽大的（1 次）gracious a. ①宽厚的，仁慈的②亲切的，客气的（1 次）impartial a. 公正的，无偏见的（2 次）sympathetic a. 同情的，共鸣的（1 次）charity n.慈善(团体)，仁慈，施舍（3 次）humanity n. ①人类，人性，人情②[pl.]人文科学（3 次）hospitality n. (对客人)友好款待，好客（3 次）courtesy n. ①谦恭有礼②有礼貌的举止(或言词)（6 次）offensive a.冒犯的，攻击的//n.攻势，进攻（1 次）hostile a.敌对的，敌方的，敌意的（2 次）collide vi. ①(带有毁坏性的)碰撞，冲突②(with)抵触（1 次）plague n. 瘟疫，灾害（1 次）tragedy n. ①惨事，灾难②悲剧（1 次）victim n. 牺牲品，受害者（3 次）captive n. 俘虏//a.被俘虏的，被监禁的（5 次）hazard n.危险，冒险，危害//vi.冒险，拼命（2 次）opportunity n. 机会（19 次）destiny n. ①命运②天数，天命（1 次）doom n.厄运，劫数//vt.注定，命定（2 次）atmosphere n. ①气氛，环境②空气③大气(层) ④大气压(压力单位)（10 次）motive n.动机，目的//a.发动的，运动的（6 次）recruit vt.招募(新兵)，招收(新成员)//n.新兵，新成员（1 次）involve v. ①包含，含有，涉及②卷入，陷入，连累（21 次）embrace vt. ①包含②拥抱（2 次）subordinate a. ①(to)次）要的，从属的②下级的（1 次）inferior a. ①(质量，价值等)差的，次）的②下等的，下级的 //n.下级，晚辈（2 次）trivial a. ①无足轻重的②琐碎的（2 次）negligible a. 可以忽略的，微不足道的（1 次）authority n. ①权力，威信②[pl.]当局，官方③权威者，有权威性的典籍（3 次）priority n. ①优先，优先权②先，前（3 次）patent n.专利，专利品，专利权 //v.批准专利，获得专利//a.专利的，特许的（32 次）privilege n.特许，优惠，特权//v.给予优惠，给予特权（8 次）participate vi. ①(in)参与，参加②分享，分担（17 次）combine v. ①(with)(使)结合，联合②(使)化合（13 次）adjoin vt. 靠近（1 次）junction n. ①连接，接合②交叉点，接合处，枢纽站（2 次）relevant a. ①有关的，相应的②适当的，中肯的③实质性的，有重大意义的（15 次）release vt. ①发表，发行②释放，解放（7 次）reveal vt. 展现，显示，揭示，揭露，告诉，泄露（6 次）abuse vt. /n①滥用②虐待③谩骂. （16 次）utilize/utilize/ vt. 利用exert vt. 尽(力)，施加(压力等) register v. ①登记，注册②(仪表等)指示，自动记下，把(邮件)挂号//n.登记，注册（5 次）digest vt.消化(食物)//n.摘要，文摘（1 次）confront vt. ①使面临，使遭遇②面对(危险等)（8 次）deceive vt. 欺骗，蒙蔽（4 次）betray vt. ①背叛，出卖②暴露，流露，泄露（2 次）strategy n. 战略，策略（7 次）convince vt. 使信服，使确信（6 次）suspicious a.(of)可疑的，多疑的，疑心的（4 次）deprive vt. (of) 夺去，使丧失（7 次）strip vt.剥，剥去//n.榨条，条纹（1 次）cripple vt. 使跛，使残疾//跛子，残疾人（2 次）detach vt.(from)分开，拆开（2 次）beneficial a(to) (尤指行动或事件)有利的，有益的（3 次）effective a. 有效的，生效的（15 次）vacant a. 未占用的，空的（1 次）vain a. ①徒劳的，徒然的②自负的，虚荣的//n.徒劳，白费（4 次）blank a. ①空白的，空着的②失色的，无表情的//n. ①空白②表格（1 次）unique a. 惟一的，独一无二的（7 次）individual a. ①个人的，单独的②独特的 //n.个人，个体（32 次）exclusive a. ①专有的，独占的②除外的，排他的（8 次）merely ad. 仅仅，只不过（1 次）almost ad. 几乎，差不多(尤指不足或稍微差一点)（55 次）barely ad. ①几乎没有，仅仅，勉强②赤裸裸地，无遮蔽地（4 次）scarcely ad. 几乎不，简直没有，勉强（2 次）considerate a. 考虑周到的，体谅的（5 次）deficiency n. ①缺乏，不足②缺陷（1 次）adequate a. 足够的，充分的，恰当的（6 次）plentiful a. 富裕的，丰富的（3 次）fertile a. ①肥沃的，富饶的②能繁殖的（3 次）auxiliary a. 辅助的，补助的（1 次）stain n. 污点，瑕疵（7 次）symbol n. ①符号，标点②象征（6 次）brand n.商标，标记，(商品的)牌子//vt. ①使铭记②打火印，打烙印（1 次）index ([pl.] indexes, indices)n. ①标志，指标②指数③索引//vt.附以索引，编入索引（1 次）stain vt. ①玷污②染色（7 次）infect vt. ①传染，感染②影响（4 次）complicated a. 错综复杂的，麻烦的，难解的（3 次）elaborate a.详尽的，精心的//vt.精心制作，详细说明（2 次）confess v.供认(自己的过错或罪恶)，承认，坦白，忏悔（2 次）adapt v. ①(使)适应，(使)适合②改编，改写（22 次）accommodate vt. ①使适应②留宿，收容③供应，供给（2 次）orient v.定…的方位//n.[the orient]东方（4 次）deduce vt. 演绎，推断（4 次）logical a.逻辑的，符合逻辑的（32 次）plausible a. 似乎合理的，似乎可信的（3 次）recommend vt. ①推荐，介绍②劝告，建议（9 次）propose v. ①提议，建议②提名，推荐③求婚（3 次）estimate vt./n.估计，估价（7 次）apparent a.(to) ①明显的，显而易见的②表面的，貌似的（9 次）distinct a. ①清楚的，明显的②截然不同的（6 次）conspicuous a.显眼的，明显的（1 次）explicit a. ①详述的，明确的②坦率的（1 次）blunt a. ①率直的②钝的//v. ①(使)钝②(使)迟钝（1 次）indefinite a.模糊的，不确定的（4 次）vague a. 不明确的，含糊的，暧昧的（1 次）obscure a. ①模糊的，晦涩的②暗的，朦胧的（5 次）implicit a. ①不言明，含蓄的②(in)固有的③无疑的④无保留的（2 次）dim a. (光线不足而)暗淡的，模糊的（1 次）complex a. ①复杂的②合成的，综合的//n.联合体（10 次）decent a. ①正派的，合乎礼仪的②体面的，象样的（5 次）elegant a. 优雅的，优美的，精致的（3 次）routine n.例行公事，常规//a.常规的，例行的（3 次）conservative a.保守的，守旧的//n.保守主义者（2 次）crude a. ①天然的，未加工的②生的，未熟的③粗鲁的，粗野的（8 次）furnish vt. ①供应，提供②装备，布置（1 次）submit vt. ①呈送，提交②主张，建议（2 次）render vt. ①提出，提供，呈报②使得，致使（6 次）volunteer v./n. ①自愿(者，兵)②自愿(提供)（1 次）subscribe v. 订购，订阅（4 次）sacrifice vt.(for, to)牺牲，献出，献祭//n. ①牺牲，献身，牺牲品②祭品，供物（4 次）entitle vt. ①给以权利(或资格) ②给…以称号③给…题名（7 次）instant a. ①[只作定语]紧迫的②立即的，直接的③(食品)速溶的，方便的//n.瞬间，时刻（7 次）vital a. ①生死攸关的，重大的②生命的，生机的（3 次）emphasis n. 强调，重点（12 次）prominent a.①突起的，凸出的②突出的，杰出的（1 次）anonymous a. ①匿名的②无名的③无特色的（1 次）notorious a. 臭名昭著的，声名狼藉的（1 次）magnificent a. 壮丽的，宏伟的（2 次）prevalent a.流行的，普遍的（1 次）prosperous a.繁荣的，兴旺的（1 次）epidemic n. ①流行病②传播//a. ①流行性的②传染的（2 次）phenomenon n.[pl. phenomena]现象（10 次）controversy n. (尤指书面的)争论，辩论（1 次）dominant a. 支配的，统治的，占优势的（4 次）primary a. ①最初的，初级的②首要的，主要的，基本的（9 次）essential a. ①(to)必要的，必不可少的②本质的，基本的（24 次）substantial a. ①实质的，真实的②坚固的，结实的③富裕的（5 次）fundamental a.基础的，基本的 //n.基本原则，基本原理（11 次）integral a. 构成整体所必需的，完整的（4 次）radical a. ①基本的，重要的②根本的③激进的，极端的（11 次）indispensable a. (to, for)必不可少的，必需的（2 次）significant a. ①有意义的②重大的，重要的（7 次）crucial a. 至关重要的，决定性的（3 次）urgent a. 急迫的，紧迫的（6 次）comply vi.(with) 照做，遵照，允许（2 次）submit v. ①(to)使服从，屈服②(to)呈送，提交（2 次）harmony n. 协调，和谐，(感情，思想等的)融洽（4 次）compromise n. 妥协，折衷（2 次）distinction n.差别，区分（7 次）clash v./vi 碰撞//n.碰撞声（1 次）combat vt./n. 战斗，搏斗，格斗（1 次）conflict n. ①抵触，冲突②战斗，战争//vi.(with)抵触，冲突（3 次）debate v. 争论，辩论（14 次）dispute vi. 争论，争执（6 次）debate n. 争论，辩论（14 次）pinch vt. 捏，掐，拧（1 次）resist v. ①抵抗，反抗②抗，忍得住，抵制（1 次）defy vt. ①(不服从而公然)违抗，反抗②藐视（1 次）repel v. 击退，抵制，拒绝，排斥（1 次）contradict vt. ①同…抵触，同…矛盾②反驳（4 次）decline vt. 拒绝(请求)，谢绝(邀请)//vi./n.下倾，下降，下垂，衰落（23 次）ignore vt. 不理，不顾，忽视（6 次）guarantee vt. 保证，担保（6 次）confidence n. ①信任②信心，自信③秘密，机密（7 次）conviction n. 深信，确信（2 次）ambition n. 雄心，野心（20 次）conform vi. 遵守，依照，符合，顺应（7 次）spectacle n. ①奇观，壮丽②场面，景象③眼镜prospect n. ①景色②前景，前途，展望（8 次）horizon n. ①[pl.]眼界②地平线（2 次）inspect vt.检查，调查，视察（2 次）observe vt. ①观察，注意到，看到②遵守，奉行（16 次）survey vt./n. ①俯瞰，眺望②全面审视，调查③测量图，勘定（10 次）locate vt. ①查找…的地点②使…坐落于，位于（3 次）deem vt. 认为，相信（3 次）conceive v. ①( of)设想，构思，想象②以为③怀胎，怀有（2 次）speculate v. ①(about, on)推测，推断②投机（7 次）reckon vt. ①认为，估计②指望，想要③测算（3 次）squeeze v.压榨，挤//n.榨取，勒索（3 次）manifest vt.表明，证明，显示 //a.明白的，明了的（7 次）exemplify vt.举例证明，是…的榜样（1 次）parade v.(使)列队进行，游行//n.游行，检阅（1 次）demonstrate vt. ①演示，说明②论证，证实（9 次）verdict n. ①意见②裁定③定论④判断（2 次）bias n.(依个人好恶而产生的)偏见，偏心，偏袒//vt.使有偏见（4 次）prejudice n. ①偏见，成见②损害，侵害（5 次）perspective n. ①观点，看法②远景，前途③透视画法，透视图（13 次）reflection n. ①反省，沉思②映像，倒影（13 次）response n. ①反应，响应②回答，回音（7 次）notion n. 概念，想法，意念，看法，观点（9 次）personality n. 人格，个性（13 次）temper n. ①脾气，情绪②韧度，回火度（2 次）integrity n. ①正直，诚实②完整，完合（1 次）morality n. 道德，美德（1 次）attribute n.(在内的)属性，品质，特征//vt.(to) ①把…归于②认为…是…所为（8 次）verity vt. 证实，证明（3 次）justify vt.证明…是正当的，认为有理（10 次）deserve vt. 值得，应当（7 次）distinguish vt. ①看清，听出②区分，辨别③(oneself)使杰出，使扬名（18 次）identify vt.识别，鉴别 //vi.(with)把…看成一样，打成一片（9 次）discern vt. ①认出，发现②辨别，识别（3 次）hamper vt. 妨碍，阻碍，牵制（3 次）handicap vt. 妨碍，使不利//n. ①(身体或智力方面的)缺陷②障碍，不利条件（1 次）suspend vt. ①推迟，暂停②吊，悬挂（5 次）prohibit vt. ①禁止，不准②阻止（1 次）exclude vt. 拒绝，把…排除在外，排斥（4 次）restrict vt. 限制，约束（7 次）confine vt. ①限制，局限于②管制，禁闭（4 次）restrain vt. (from)抑制，制止（4 次）status n. ①地位，身份②情形，状况（16 次）dignity n. ①尊贵，高贵②(举止，态度等的)庄严，端庄③（2 次）qualification n. ①资格，合格②限定，条件③合格证（2 次）certificate n. 证(明)书，执照（1 次）agitate vt. ①搅拌②鼓动，煽动（1 次）dissolve v. ①(使)溶解，(使)融化②解散，取消（4 次）incorporate vt.(in, into, with)合并，纳入，结合//a.合并的（2 次）penalty n. 处罚，惩罚（1 次）responsibility n. ①责任，责任心②职责，任务（13 次）obligation n. 义务，责任（1 次）commitment n. ①承担的义务②信奉，献身③承诺，许诺，保证（1 次）charity n. 慈善(团体)，仁慈，施舍（3 次）interfere vi. ①(with)妨碍，打扰②(in)干涉，干预（5 次）intervene vi. ①(in)干涉，干预②插入，介入（6 次）hinder vt. 阻止，妨碍（1 次）reserve vt. ①保留，储备②预定，预约//n. ①储备(物)，储藏量，储备金②缄默，谨慎（4 次）retain vt. 保持，保留（1 次）sustain vt. ①维持，持续，经受，忍耐②支撑，撑住（6 次）maintain vt. ①维持，保持②维修，保养(机器等)（13 次）persist vi.(in)坚持，持续（3 次）tolerate vt.容忍，默许（5 次）undergo vt.遭受，经历，承受（2 次）frown v. 皱眉（1 次）confuse vt. 使混乱，混淆（8 次）perplex vt. 使困惑，使费解，使复杂化（2 次）confusion n. 混乱，混淆（3 次）mystery n. ①神秘，神秘的事物②神秘小说，侦探小说（1 次）adapt v. ①改编，改写②(使)适应，(使)适合（22 次）reform v. 改革，改造，改良（5 次）convert v. 变换，转化（1 次）switch v. ①转换②(off)判断③(on)接通//n. ①开关，电闸②转换③枝条，鞭子（3 次）transform vt. ①改变，变换②变压③转化④改造，改造（4 次）transfer v. ①转移，调动②转车③转业，转④学转让，过户（5 次）migrate v. (to, from)迁移，移居(国外) （4 次）mend vt. 改正，改进（4 次）rectify vt. 纠正，整顿（2 次）sew v. 缝，缝纫（2 次）refine vt. 精炼，精致，提纯（1 次）filter n. 滤器，滤咀（1 次）adapt v. ①改编，改写②(使)适应，(使)适合（22 次）reform v. 改革，改造，改良（5 次）convert v. 变换，转化（1 次）switch v. ①转换②(off)判断③(on)接通//n. ①开关，电闸②转换③枝条，鞭子（3 次）transform vt. ①改变，变换②变压③转化④改造，改造（4 次）transfer v. ①转移，调动②转车③转业，转④学转让，过户（5 次）migrate v. (to, from)迁移，移居(国外) （4 次）mend vt. 改正，改进（4 次）rectify vt. 纠正，整顿（2 次）sew v. 缝，缝纫（2 次）refine vt. 精炼，精致，提纯（1 次）filter n. 滤器，滤咀（1 次）resume v. ①再继续，重新开始②重新占用，再用③恢复//n.简历（1 次）survive v. ①幸免于，幸存②比...长命（13 次）endure v. (虽有困难仍)持续，持久，忍受（4 次）stationary a. 静止的，固定的（2 次）temporary a. 暂时的，临时的（4 次）transient a. 短暂的（1 次）casual a. ①临时的，非正式的②偶然的，碰巧的（5 次）occasional a. ①临时的②偶然的，非经常的，特殊场合的，不时的（4 次）stride v. 大步走(过)，迈进，跨过//n.迈步，阔步（2 次）stumble vi. 跌，绊（1 次）modify vt. 更改，修改，修饰（5 次）influence vt. 影响，感化（14 次）function v. 起作用//n. ①功能，作用②职务，职责③函数（20 次）depress vt. ①使沮丧②压抑，降低，压下（4 次）frustrate vt. 挫败，阻挠，使灰心（4 次）embarrass vt. 使窘迫，使为难（3 次）inspire vt. ①鼓舞，激起②使产生灵感（2 次）promote vt. ①促进，发扬②提升，提拔③增进，助长（4 次）prompt vt. 激起，促进，推动//a.敏捷的，迅速的，即可的（6 次）stimulate vt. ①激励，鼓舞②刺激，使兴奋（13 次）thrill vt. ①使激动，使兴奋②使毛骨悚然//n.令人激动的事（1 次）consistent a. 前后一致的，始终如一的（7 次）permanent a. 永久的，持久的（3 次）flexible a. 柔韧的，易弯曲的，灵活的（3 次）strain n. ①过多的疲劳，紧张②张力，应变 //v. ①扭伤，拉伤②拉紧，扯紧③紧张，尽力（2 次）corrupt vt. 贿赂，收买//a.腐化的，贪污的（3 次）deteriorate v. (健康，关系等)(使)恶化，(使)变坏（1 次）collapse vi. /n. 倒塌，崩溃，垮台（1 次）fling vt. 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(病情或罪过等)恶化，加重，加剧（1 次）consolidate v. 巩固，加强（2 次）emphasize vt. 强调（5 次）stress vt. 强调，着重//n. ①压力，应力②重音（10 次）intense a. ①强烈的，剧烈的②热烈的，热情的（5 次）fierce a. ①强烈的，狂热的②猛烈的，激烈的，狂暴的（1 次）violent a. ①猛烈的，激烈的②暴力引起的，强暴的（4 次）vigorous a. 有力的，朝气蓬勃的，精力旺盛的（2 次）cluster vi. 群集，丛生 //n.丛，(人，物等的)群，(果实)串（3 次）enhance vt. 提高，增强（5 次）accelerate v. 加速，促进（7 次）enrich vt. ①使富足②使肥沃（1 次）prolong vt. 延长(时间)，拉长(距离)，拖延（9 次）exaggerate v. 夸大，夸张（4 次）swell v. (使)膨胀，增大，隆起（1 次）decrease v./n. 减少，减小（3 次）decline vi./n. 下倾，下降，下垂，衰落//vt. 拒绝，谢绝（23 次）reduce vt. ①减少，缩小②简化，还原（12 次）diminish v. 缩小，减少，递减（3 次）annoy vt. 使烦恼，使生气，打搅（5 次）irritate vt. 激怒，恼火，使急躁（7 次）furious a. 狂怒的，狂暴的，猛烈的（1 次）barrier n. ①障碍(物) ②栅栏，屏幕（1 次）obstacle n. 障碍，妨碍，干扰（2 次）category n. 种类，类目（1 次）classify vt. 分类，分等(级)（4 次）induce vt. ①引起，导致②引诱，劝使③感应（5 次）stir vt. ①搅拌，搅动②动，摇动③激动④轰动⑤煽动，鼓动（2 次）generate vt. ①引起，导致②生成，产生(光，热，电等)（3 次）accumulate v. 积累，积聚，堆积（2 次）assemble v. ①集合，集会②装配，组装（4 次）crowd v. ①聚集，群集②挤满，拥挤 //n.①人群②一群，一伙（6 次）bound a. ①必定的，一定的，理应…，被束缚的②准备(或正在)到…去的，开往…的//v./n.跳(跃)（9 次）inevitable a. 不可避免的，必然发生的（5 次）potential a. ①潜在的，可能的②势的，位的（14 次）tendency n. 趋向，趋势（2 次）interior a. 内部的，里面的//n.①内部，内地（10 次）internal a. ①内部的，内的②国内的，内政的（6 次）external a. 外部的，外面的，外表的（5 次）surface n. 表面，面，外表（6 次）superficial a. ①表面的②肤浅的，浅薄的（3 次）inherent a. (in)固有的，内在的，天生的（2 次）spontaneous a. (冲动。

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Sth be used to do sth某物用于做某事· Manage [] v 管理、经营√ 词性：management n管理、经营；管理人员manager管理者、经理managing adj 管理的√ 词组：Human resource management 人力资源管理strategic management 战略管理risk management 风险管理√ 例句：Thanks to the efforts of our managers and employees, we have been able to establish our brand image in the market. 由于我们全体员工的共同努力，我们在市场上建立了良好的品牌形象。

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Unsettled G/L on current assets 待处理固定资产损益 Unsettled G/L on fixed assets 委托贷款-本金 Consignment loan利息 Consignment loan减值准备 Consignment loan房屋建筑物 Fixed assets机器设备 Fixed assets电子设备.器具及家具 Fixed assets运输设备 Fixed assets专用材料 Project material专用设备 Project material预付大型设备款 Project material为生产准备的工具及器具 Project material专利权 Intangible assets非专利技术 Intangible assetshow 无形资产-商标权 Intangible assets 土地使用权 Intangible assets商誉 Intangible assetsin payables 其他应交款 Other payable to government 其他应付款 Other creditors 应付股利 Proposed dividends 待转资产价值 Donated assets 预计负债 Accrued liabilities 应付短期债券 Short-term debentures payable 其他流动负债 Other current liabilities 预提费用 Accrued expenses 应付工资Payroll payable 应付福利费 Welfare payable 短期借款-抵押借款 Bank loans pledged 短期借款-信用借款 Bank loans credit 短期借款-担保借款 Bank loans guaranteed 一年内到期长期借款 Long term loans due within one year 一年内到期长期应付款 Long term payable due within one year 长期借款Bank loans债券面值 Bond payable债券溢价 Bond payable债券折价 Bond payable应计利息 Bond payable所得税 Tax payable 增值税 Tax payable营业税 Tax payable消费税 Tax payable其他 Tax payable其他转入 Profit appropriation提取法定盈余公积 Profit appropriation提取法定公益金 Profit appropriation提取储备基金 Profit appropriation提取企业发展基金 Profit appropriation提取职工奖励及福利基金 Profit appropriation利润归还投资 Profit appropriation应付优先股股利 Profit appropriation提取任意盈余公积 Profit appropriation应付普通股股利 Profit appropriation转作股本的普通股股利 Profit appropriation股本溢价 Capital surplus 接受捐赠非现金资产准备 Capital surplus接受现金捐赠Capital surplus股权投资准备 Capital surplus拨款转入Capital surplus外币资本折算差额 Capital surplus其他Capital surplus法定盈余公积金 Surplus reserve任意盈余公积金 Surplus reserve法定公益金 Surplus reserve储备基金Surplus reserve企业发展基金 Surplus reserve利润归还投资Surplus reserveoperating ine 补贴收入 Subsidy ine 其他业务支出 Other operating expenses 营业外支出 Non-operating expenses 所得税 Ine tax 直接人工成本差异（direct labor variance）直接材料成本差异（direct material variance）在产品计价（work-in-process costing）联产品成本计算（joint products costing）生产成本汇总程序（accumulation process of procluction cost）制造费用差异（manufacturing expenses variance）实际成本与估计成本（actual cost and estimated cost）工资费用分配（salary costs allocation）成本曲线（cost curve）农业生产成本（agriculture production cost）原始成本和重置成本（original cost and replacement cost）工程施工成本直接成本与间接成本（direct cost and indirect cost）可控成本（controllable cost）制造费用分配（manufacturing expenses allocation）理论成本与应用成本（theory cost and practice cost）辅助生产成本分配（auxiliary production cost allocation）期间，费用成本控制程序（procedure of cost control）成本记录（cost entry， cost recorder cost agenda）成本计算分批法（job costing method）注会考试英文测试词汇（六）直接人工成本差异（direct labor variance）成本控制方法（cost control method）内河运输成本生产费用要素（elements of production expenses）历史成本与未来成本（historical cost and future cost）可避免成本与不可避免成本（avoidable cost and unavoidable cost）成本计算期（cost period）平均成本与个别成本（avorage cost and individual cost）跨期摊提费用分配（inter-period expenses allocation）计划成本（planned cost）数量差异（quantityvariance）燃料费用分配（fuel expenses allocation）定额成本控制制度（norm cost control system）定额管理（management norm）可递延成本与不可递延成本（deferrable cost and undeferrable cost）成本控制标准（standard of cost control）副产品成本计算（by-product costing）责任成本（responsibility cost）生产损失核算（production loss accounting）生产成本（production cost）预计成本（predicted cost）成本结构（cost structure）房地产开发成本主要成本与加工成本（prime costs and processing costs）决策成本（cost of decision making）成本计算品种法（category costing method）在产品成本（work-in-process cost）工厂成本（factory cost）成本考核（cost assess ）制造费用（manufactruing expenses）动力费用分配（power expenses allocation）趋势分析法（trend analysis approach）成本计算简单法（simple costing method）责任成本层次（levels of responsibility cost）注会考试英文测试词汇（七）对比分析法（parative analysis approach）约当产量比例法（equivalent units method）原始记录（original record）可比产品成本分析（general product cost analysis）成本计算方法（costing method）成本计算对象（costing objective）成本计算单位（costing unit）成本计划完成情况分析成本计划管理体系（planned management system of cost）成本计划（cost plan）成本会计（cost accounting）成本核算原则（principle of costing）成本核算程序（cost accounting qrocedures）成本核算成本（costing account）成本核算（costing）成本归集（cost accumulation）成本管理（cost management）成本分析（cost analysis）成本分配（ocst allocation）成本分类账（cost ledger）成本分类（cost classifiction）成本费用界限成本调整（cost adjustment）成本差异（cost variance）成本报告（costing report）成本（cost）车间成本（workshop cost）厂内经济核算制（internal business accounting system）厂内结算价格（internal settlement prices）产品寿命周期成本（product life cycle cost）产品成本项目（cost items of product）产品成本技术经济分析产品成本计划（the plan of product costs）产品成本（product cost）注会考试英文测试词汇（八）初级会计汇总原始凭证（cumulative source document）汇总记账凭证核算形式（bookkeeping procedure using summary ovchers）工作底稿（working paper）复式记账凭证（mvltiple account titles voucher）复式记账法（Double entry bookkeeping）复合分录（pound entry）划线更正法（correction by drawing a straight ling）汇总原始凭证（cumulative source document）会计凭证（accounting documents）会计科目表（chart of accounts）会计科目（account title）红字更正法（correction by using red ink）会计核算形式（bookkeeping procedures）过账（posting）会计致迹╝ccounting entry）会计循环（accounting cycle）会计账簿（Book of accounts）活页式账簿（loose-leaf book）集合分配账户（clearing accounts）计价对比账户（matching accounts）记账方法（bookkeeping methods）记账规则（recording rules）记账凭证（voucher）记账凭证核算形式（Bookkeeping proced ureusing vouchers）记账凭证汇总表核算形式（bookkeeping procedure using categorized account summary）简单分录（simple entry）结算账户（settlement accounts）结账（closing account）结账分录（closing entry）借贷记账法（debit-credit bookkeeping）通用日记账核算形式（bookkeeping procedure using general journal）外来原始凭证（source document from outside）现金日记账（cash journal）注会考试英文测试词汇（九）虚账户（nominal accounts）序时账簿（book of chronological entry）一次凭证（single-record document）银行存款日记账（deposit journal）永续盘存制（perpetual inventory system）原始凭证（source document）暂记账户（suspense accounts）增减记账法（increase-decreasebookkeeping）债权结算账户（accounts for settlement of claim）债权债务结算账户（accounts for settlement of claim and debt）债务结算账户（accounts for settlement of debt）账户（account）账户编号（Account number）账户对应关系（debit-credit relationship）账项调整（adjustment of account）专用记账凭证（special-purpose voucher）转回分录（reversing entry）资金来源账户（accounts of sources of funds）资产负债账户（balance sheet accounts）转账凭证（transfer voucher）资金运用账户（accounts of applications of funds）自制原始凭证（internal source document）总分类账簿（general ledger）总分类账户（general account）附加账户（adjunct accounts）付款凭证（payment voucher）分类账簿（ledger）中级会计固定资产（fixed assets）利润总额利益分配（profit distribution）应计费用（accrued expense）商标权（trademarks and tradenames）注会考试英文测试词汇（）净利润（ ine）应付利润（profit payable）收益债券（ine bonds）利息资本化（capitalization of interests）预付账款（advance to supplier）其他应收款（other receivables）现金（cash）公司债券发行（corporate bond floatation）应付工资（wages payable）实收资本（paid-in capital）盈余公积（surplus reserves）股利（dividend）应交税金（taxes payable）负商誉（negative goodwill）费用的确认（recognition of expense）短期投资（temporary investment）专有技术（know-how）专营权（franchises）资本公积（capital reserves）自然资源（natural resources）存货（inventory）偿债基金（sinking fund）注会考试英文测试词汇（一）长期应付款（long-term payables）长期投资（long-term investments）长期借款（long-term loans）长期负债（long-term liability of long-term debt）财务费用（financing expenses）拨定留存收益（appropriated retained earnings）标准成本法（standard costing）变动成本法（variable costing）版权（copyrights）高级会计期货交易市场（market of futures transaction）期货交易（futures transaction）举债经营融资租赁（leveraged lease）金融工具（financial instruments）企业集团（business qroup）年度报告（annual report）内部往来（transactions between home office and branches）合伙企业（partnership enterprise）合并资产负债表（consolidated balance sheet）合并主体的所得税会计（accounting for ine taxes of consolidated entities）（美）合并现金流量表（consolidated statement of cash flow）合并价差（cost-book value differentials）合并会计报表（consolidated financial statements）购买法（purchase methed）企业整体价值（the value of an enterprise as a whole）权益结合法（pooling of interest method）期内所得税分摊（intraperiod tax allocation）（美）期末存货的未实现损益（unrealized profit in ending inventory）公司间的长期资产业务（interpany transactions in long-term assets）名义货币保全（maintaining capital in units of money）基金论（the fund theory）功能性货币（functional currency）（美）注会考试英文测试词汇（二）汇兑损益（exchange gains or losses）合并财务状况变动表（consolidated statement of changes in financial poition）换算损益（translation gains or losses）举债经营收购（Leveraged buyouts，简称LBC）（美）母公司持股比例变动（change in ownership percentage held by parent）交互分配法（reciprocal allocation approach）（美）货币项（moary items）合伙清算（partnership liquidation 全面分摊法（prehensive allocation）固定资产投资方向调节税合并费用（expenses related to binations）间接标价法（indirect ation）买入汇率（buying rate）期货合约（futrues contract）混合合并（conglomeration）控投公司（holding pany）股票指数期货（stock index futrues）横向销售（crosswise sale）固定汇率（fixed rate）纳税影响法（tax effect method）记账汇率（recording rate）横向合并（horizontal integration）合并前股利（preacquisition dividends）可变现净值（ realizable）企业合并会计（accounting for business bination）平仓盈亏（offset gain and loss）卖出汇率（selling rate）金融期货交易（financial futures transaction）会计利润（accounting ine）合并损益表（consolidated ine statement）公允价值（fair value）期权（options）间接控股（indirect holding）注会考试英文测试词汇（三）两笔交易观（two-transaction opinion）破产清算（bankrupcy liquidation）企业合并（business bination）企业论（the enterprise theory）商品寄销（consignment）个人所得税（personal ine tax）个人财务报表（personal financial state-ments）（美）改组计划（reorganization plan）（美）改组（reorganization）复杂权益法（plex equity method）附属公司（associated pany）负权人偿金（dividend）浮动汇率（floating rate）分支机构会计（accounting for branch）推定赎回损益（constructive gains and losses on bonds）推定赎回（constructive retirement）投机（spculation）贴水（discount）特定物价指数（specific price index）分支机构（branch）分期收款销货（installment sales）分次清算（installment liquidation）分部报告（segmental reporting）房地产收入（real estate revenue）房地产成本（cost of real setate）房地产（real estate）多种汇率法（multiply exchange rate）对境外实体的净投资（ investment in foreign entities）订量单位：（units of measurement）递延法（deffered method）当代理论（contemporary theory）单一汇率法（singal method）退休金（pension plan）退休金会计（accounting for pension plan）（美）注会考试英文测试词汇（四）退休金给付义务（pension benefit obligations）（美）外币（foreign currency）外币业务（foreign currency transaction）吸收合并（merger）物价变动会计（accounting for price changes）无偿债能力（insolvency）完全合并（full consolidation）物价指数（price index）物价变动（price changes）完全应计法（full accrual method）物价总指数（general price index）外汇期货交易（foreign exchange frtrues transaction）下推会计（push-down accounting）（美）先折算后调整法（translation-remeasurement method）现行成本/稳值货币会计（current cost/general purchasing power accountin）现行成本（crurent cost）现行成本会计（current cost accounting）先调整后折算法（remeasurement-translation method）销售代理处（sales agency）相互持股（mutual holdings）相对账户调节（reconciliation of home office and branch accounts）新合伙人入伙（admission of a new parther）向上销售（upstream sale）衍生金融工具（derivative financial instru-ments）销售式融资租赁（sales-type financing lease）向下销售（downstream sale）消费税（consumer tax）一笔交易观（one-transaction opinion）业主权论（the proprietorship theory）一般物价水准会计（general price level accounting）一般购买力单位（units of general purchas。

注册会计师考试综合阶段英语经济法常用词汇北注协版.doc

经济法常用英语词汇mon law 普通注2.judicial interpretation 司法解释3.norm of civil law民法法律规范々.principle of equality 平等原则5.principle of free will 自愿原则6.principle of justice 公平原则7.act行为8.omission 不作为wful act合法行为10.unlawful act 违法行为11.right of claim 请求权12.right of claim for real thing 物上请求权13.right of claiming cancellation 撤销权14.right of termination 终止权15 .right of defense 抗辩权16.force majeure 不可抗力17.capacity for act 行为能力18.capacity of will 意思能力19 .civil act民事行为20.declaration of intention 意思表示21.meeting of minds; consensus 意思表示一至文22.perfect capacity for act 完全行为能力23.restrictive capacity for act 限制行为能力24.incapacity for act 无行为能力25.individual business 个体工商户26.partnership 合伙27.partner 合伙人28.partnership agreement 合伙协议29 .property of partnership 合伙财产30.debt of partnership 合伙债务31.join partnership 入伙32.withdrawal from partnership 退伙33.partnership business establishment 合伙企业没立34.partnership of legal person 法人合伙35 .special partnership 特别合伙36.general partnership 普通合伙37.limited partnership 有限合伙38.civil partnership 民事合伙39.private enterprise; proprietorship 私营企业40.legal person 法人41 .legal body of enterprise 企业法人4 2.group of enterprise 企业集团43.affiliate enterprise 关联企业44.individual business establishment 个人独资企业设立45.solelystate-owned enterprise 国有独资企业46.Sino-foreign joint venture enterprise 中外合资企业47.Sino-foreign contractual enterprise 中外合作企业48.tort侵权行为49.fraud 欺诈50.duress 胁迫51.legal form concealing illegal intention 以合法形式掩盖非法目的5 2.malicious collaboration 恶意串通5 3.gross misunderstanding 重大误解54 .obvious unjust S失公平5 5.principal 本人56.principal被代理人57.trustee 受托人58.agent代理人59.statutory agent; legal agent 法走代理人60.agent by mandate 委托代理人61.designated agent 指定代理人62.right of agency 代理权63.act of agency 代理行为64.agency by mandate 委托代理65.authorized agency 有权代理66.agency by estoppels; apparent agency 表见代理67.nationality 国籍68.liability of breach of contract; responsibility of default 违会〈J 责任69.limited liability 有限责任70.unlimited liability 无限责任71.joint and several liability 连带责任72.jus ad ram; right in ram; real right 物权73.real right system; right in ram system 物权制度74.the principal of One thing, One Right —物一权原则75.principal of legality of right in ram 物权法定主义76.principal of public summons of right in ram 物权公示原贝ij77.jus rearm 物权法78.property 物79.current asset; floating asset 流动资产80.movables; chattel 动产81.immovable; real estate 不动产82.res cerate; a certain thing 特定物83.genus; indefinite thing 种类物8 4.original thing 原物85 .fruits 孳息8 6.natural fruits 天然孳息87.legal fruits 法定孳息8 8.currency 货币89.securities 证券90.classification of right in ram/real right 物权分类91.jus in re propriety; right of full ownership 自物权92.dominium; ownership; title 所有权93.dominium utile; equitable ownership 占有权94 .right of use; right to use of 使用权95.right to earnings; right to yields 收益权96.right of disposing; jusdispodendi 处分权97.possession in good faith 善意占有98.malicious possession 恶意占有99.several possession 按份共有100.joint possession 共同共有1 Ol.jus in re alien 他物权102.real right for usufruct 用益物权103.right to use; right of use 使用权104.right to the use of land 土地使用权10 5.managerial authority; power of management 经营权106.right to contracted management 承包经营权107.neighboring right; related right 相邻权108.servitude; easement 地役权109.real right for security 担保物权110.security for thing 物的担保111 .warranty against defect of a thing 物的瑕疵担保112.hypothec; hypothecation; right to mortgage 抵押权113.creation of right to mortgage 抵押权的设走1 14.mortgagor 抵押人115.mortgagee 抵押权人116.collateral; estate under mortgage 抵押和〈的物117.registration of estate under mortgage 抵押物登记118.priority of mortgage 抵押优先权119.lien留置权120.general lien 一般南置权121.special lien特别留置权122.hypotheque; pledge; right of pledge 质权123.jus in persona; right to give or procure; claim; creditor s right 债权124.creditor 债权人1 25.debtor 债务人126.debt; liability; obligation 债务127.payment of debt 债务的偿还1 28.discharge of debt 债务的偿淸129.guarantee of debt 债务的担保130.consolidation of debt 债务的合并131.debt maturity债务的给付円期132.exemption of debt 债务的免除133.prime/principal obligation 主债134.accessory obligation 从债1 35.joint obligation 连带之债136.contractual obligation 合同2债137.tort obligation侵权行为之债138.obligation of compensation for injury; obligation of damages 损害赔愣之债139.unjust enrichment 不当得利140.voluntary service 无因管理141.guarantee of obligation 债的担保1 42.property guarantee 财产担保143.credit guarantee 信用担保1 44.guarantor 保证人145.contract of guaranty/surety ship 保证合同146.guaranty bond; security deposit 保证金147.earnest money; deposit 定金148.liquidated damages 述约金149.liquidated damages by law 法定违约金150.liquidated damages by agreement 约定违约金151.performance of obligation 债的履行152.misfeasance 不当履行153.discharge; satisfaction 清偿154.debtor ’ s submission of the subject matter of obligation to competent authority 提存155.intellectual property 知识产权156.royalties特许权使用费157.intellectual property 智力成果158.copyright 著作权159.copyright 版权160.copyright owner 著作权人161.patent right 专利权162.prior application rule 申请在先原贝U163.invention and creation 发明创造164.right of invention 发明权165.right of discovery 发现权166 .patent application 专利屮请167.objection to a patent 专利异议168.patent gazette 专利公告169.patent licensing agreement 专利许可协议170.know-how专有技术171.trademark right 商标权17 modity trademark 商品商标173.trademark infringement 商标侵权174.registered trademark 商标注册175.anti-unfair competition law 反不正当竞争176.consumer ’ s interest protection law 消费者权益保护法177.production liability law 产品责任法1 78.consumer rights and into rests law 消费者权益法pany law; corporate law 公司法pany; corporation 公司181.limited liability company 有限责任公司182 .company limited by shares 股份有限公司183.holding company 控股公司184.group company 集团公司185.joint venture company 合资公司186.associated company; affiliated company 耳关营公司187.state-own company 国营公司188.state-owned company |玉|有公司189.national/domestic company 本国公司190.foreign company 外国公司1 91.listed company 上也公司192.parent company 母公“J193.subsidiary 子公司194.incorporation by stock floatation 募集设立195.floater; initiator 发起人 of company 公司名称197.domicile of company 公司住址198.contribution; capita I subscription 出资199.investment in cash 现金出资200.investment in kind 实物出资201.investment in industrial property right 工业产权出资202 .investment in non-patent technology 非专有技术岀资203.investment in labor 劳务出资204.investment in hi-tech achievements 高新技术成果出资205.registered capital 注册资本206.paid-in capital 实缴资本207.capital verification report 验资报告208.certified public accountants 会计师事务所20 9.certified public accountant 注册会计师210.minimum capital system 最低资本额制度211 .articles of association; articles of incorporation; bylaw 公司章程212.incorporation; corporate registration 公司登记213 .existence ofcompany 公司存续214.merger and split of company 公司合并分立215.corporate merger and acquisition 公司并!/沟216.corporate governance; company management 公百J管理pany rectification 公司整顿218.closure of business 公司歓业pany composition 公司和解pany dissolution 公司解散pany liquidation 公司清算222 .company winding-up 公司淸理223.prospectus 招股章程224.shareholders ’ meeting 股东大会225.resolution of shareholders ’ meeting 股东大会决议226.rule of procedure of shareholders ’ meeting 股东大会议事规则2 27.voting right; right to vote 表决权228.director 董事229 .president/chairman of the board 董事长230.chief executive officer(CEO)首席执行官231.executive director 执行董事2 32.managing director 常务董事233.board of directors 董事会2 34.responsibility system of the chief executive officer under the leadership of the board of directors 董事会领导下的经理负责制235.manager independent responsibility system 经理独立负责制236.supervisor 监事237.board of supervisors 监事会2 mon stock 普通股239preferred stock 优先股2 4O.dividend 股息241.bonus stock; dividend stock 红股242.legal accumulation fund 法定公积、金243.optional accumulation fund 任意公积金244.securities law 证券法245.issuance of securities 证券发行246.list securities; float an issue 证券上市247.stock exchange 证券交易所248.securities dealer 证券商249.securities company 证券公司250.consortium of underwriters 证券承销商251.underwriting contract 证券承销合同252.securities broker 证券经纪人253closing date 交割日254.securities supervision committee 证券监督委员会2 w of negotiable instrument 票据法256.bill; commercial instrument 商业票据2 57.time bill;; long-dated bill 远期票据258.matured bill 至!j期票据259.sight bill 即期票据260.bill payable to order; note to order 记名票据261.bearer instrument 不记名票据262.promissory note 木票263.bill of exchange 汇票264.ticket day 发票日265.date of draft/issue 出票口266.place of draft/issue 发票地267.bill to mature 票据到期日268.sum of bill 票据金额269 .face value 票面价额270.drawer票据出票人271.bill holder票据持票人272.bill acceptor 票据承兑人273.act on commercial paper 票据行为274.honor a bill 承兑票据275.negotiation 票据议付276.protest a bill 拒付票据277.drawer票掘付款人2 78.payer on commercial instrument 票掘支付人279.bill collector 票据收款人280.endorser of a bill 票据背书人281.endorsee被背书人282.bill guarantor 票tR•保证人283 .bill warrantee票掘被保证人284.renewed recourse 再追索人285.remote holder 前手286.subsequent endorser 后手2 87.right of bill 票据权利288.term of bill; tenor 票掘期限289.debtor of commercial instrument 票据债务人290.right of recourse 追索权291.exception to bill 票据抗辩292.loss of bill 票据丧失293.prescription of exchanges 票据时效。

2012CPA综合阶段英语—会计

Accounting01. Impairment of Assets词汇Sign：（名词）迹象，符号No matter：不论怎样，无论，不管Business reputation/ goodwill：商誉Merger：（名词）合并，并购Service life：使用寿命，使用期限Subject to：受制于，受……管制Impairment test：减值测试Obviously：（副词）明显地Drop：（动词）下降，终止Obsolete：（形容词）废弃的，过时的Damage：（动词）损害，毁坏Substantial：（形容词）大量的，实质的，内容充实的Situated：（形容词）位于……的Adverse：（形容词）不利的，相反的Ahead of：在……之前Decline：（名词）下降，衰退Economic performance：经济绩效Net cash flow：净现金流Cash outflow：现金流出Original budget：原始预算Book value：账面价值Owner’s equity：所有者权益Maintenance：维护An enterprise shall, on the day of balance sheet, make a judgment on whether there is any sign of possible assets impairment.企业应当在资产负债表日判断资产是否存在可能发生减值的迹象。

No matter whether there is any sign of possible assets impairment, the business reputation formed by the merger of enterprises and intangible assets with uncertain service lives shall be subject to impairment test every year.因企业合并所形成的商誉和使用寿命不确定的无形资产，无论是否存在减值迹象，每年都应当进行减值测试。

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2012注会综合英语词汇总结本词汇总结集合2012东奥张淑丽综合讲义和北注协职业能力综合测试英语附录摘选，适合英语基础差的人，多背几个单词，到时候即使不会做也多打几个单词进去，说不定就是60分了！加油Introductionprehensive stage 综合阶段2.auditing 审计3.accounting 会计4.corporate strategy and risk management 公司战略与风险管理5.financial management and cost management 财务成本管理6.economic laws 经济法7.taxtion laws 税法中国注册会计师协会新的职业道德规范12.the partner rotation 合伙人轮换13.Listed companies 上市公司14. public interest entity 公众利益实体Unit one EthicsIntegrity 诚信Independence 独立objectivity客观和公正professional competence and due care专业胜任能力和应有的关注confidentiality保密professional behavior 良好职业行为Self-interest threat 自身利益的不利影响Self-review threat自我评价的不利影响了；Advocacy threat 过度推介的不利影响Familiarity threat密切关系的不利影响Intimidation threat 外在压力的不利影响Client acceptance 接受客户关系Engagement acceptance 承接业务Changes in a professional appointment客户变更委托Conflicts of interest 利益冲突Second opinions 第二次意见Fees 收费Marketing professional services 专业服务营销Gifts and hospitality 礼品和招待Custody of client assets 保管客户资产Requirements for objectivity 对客观和公正原则的要求Audit and review engagements审计和审阅业务Assurance engagements 鉴证业务Networks and network firms 网络和网络事务所Public interest entities公共利益实体Related entities关联实体Corporate governance（公司）治理层Documentation工作记录Engagement period业务期间Mergers and acquisitions合并和收购Financial interests经济利益Loans and guarantees贷款和担保Employment雇佣Long association with an audit client 与审计客户长期存在业务关系Preparing accounting records and financial statements编制会计记录和财务报表Recruiting services招聘服务Overdue fees逾期收费Contingent fees或有收费Unit two AccountingNotes receivable 应收票据Provision for decline in the value of inventories 存货跌价准备Investment property 投资性房地产Accounts payable 应付账款Long-term loans payable 长期借款Paid-in capital 实收资本Capital surplus 资本溢价=capital premiumsSurplus reserves 资本公积Undistributed profits 未分配利润Owner’s equity 所有者权益Comprehensive income 综合收益Research and development expense 研发费用Income tax expense 所得税费用Finished goods 产成品Work in progress 在产品Constructions in progress 在建工程Funds 基金Intangible asses 无形资产Trademarks 商标Patens 专利权Liabilities 负债Current liabilities 流动负债Accounts payable应付账款Dividend payable 应付股利Sales revenue 销售收入Sales allowances 销售折让Purchase expense 进货费用Employ welfare 员工福利Investment income 投资收益Donation income 捐赠收入Foreign exchange loss 汇兑损失Business combination企业合并Goodwill商誉Financial instrument 金融工具Provision 预计负债Registered capital注册资本Impairment loss 资产减值损失Share-based payment股份支付Earnings Per Share (EPS)每股收益Share option 期权Initial measurement 初始计量Subsequent measurement 后续计量consideration 对价capital reserve 资本公积retained earning 留存收益merger and acquisition 并购（兼并和收购）Business combination under the same control 同一控制下的企业合并Combining party 合并方Combined party 被合并方Combining date 合并日Business combination under the different control 非同一控制下的企业合并Acquirer 购买方Acquiree 被购买方Acquisition date 购买日cost method 成本法equity method 权益法acquisition method 购买法control 控制joint control 共同控制significant influence 重大影响subsidiary 子公司associate 联营企业joint venture 合资（合营）企业step acquisition 多次收购达到控制non-controlling interest 少数股东权益goodwill 商誉negative goodwill 负商誉adjusting entries 调整分录eliminate inter-company items 抵消公司间往来项目Equity settled share based payment 以权益结算的股份支付Cash settled share based payment以现金结算的股份支付Option 股票期权Grant date 授予日V esting period 等待行权期Exercise date 行权日Stock appreciation right 股票增值权service condition 服务期限条件performance condition 业绩条件Equity instrument 权益工具Debt instrument 债务工具Redeemable preference shares 可赎回优先股Compound instrument 复合工具convertible loan stock可转换债券Held-to-maturity investments持有至到期投资Loans and receivables贷款和应收账款Available-for-sale financial assets可供出售金融资产Financial asset at fair value through profit or loss 以公允价值计量变动计入当期损益的金融资产Financial assets held for trading 交易性金融资产Derivative 衍生金融工具Hedge 套期保值Effective interest rate 实际利率Amortized cost 摊余成本Unit three AuditingAcceptable difference可接受差异High levels of assurance高水平保证Expert专家Subsequent events日后事项Material misstatement 重大错报Walkthrough test穿行测试Flow chart流程图Assertion 认定Existent存在Occurrence 发生Completeness 完整性V aluable and allocation 计价和分摊Cut off截止Accuracy准确性Inquiry询问Observation 观察Inspection检查Recalculation重新计算Gross margin毛利External audit外部审计Reasonable assurance合理保证Risk-oriented audit approach 风险导向审计方法Audit risk = material misstatement risk × detection risk=inherent risk × control risk × detection risk审计风险=重大错报风险×检查风险=固有风险×控制风险×检查风险Assessing the risk of material misstatement 评估重大错报的风险Fraud舞弊；欺诈Error 错误Professional skepticism职业怀疑Reasonable assurance合理保证Test of control控制测试Substantive procedure 实质性程序Audit evidence审计证据Assertion认定Assessment 评估Internal Control System内部控制制度Omission漏报Misstatement 错报Materiality 重要性Materiality level 重要性水平Tolerable misstatement level可容忍错报的水平Walkthrough tests 穿行测试Tests of detail 细节测试Analytical procedures 分析程序Transaction cycle交易循环Sales and trade receivables 销售和收款Purchase and trade payables 采购和付款Inventory and store存货和仓储Financing and investment筹资和投资Analytical review分析性复核Provision for doubtful debts坏账准备Letter of Confirmation函证Positive/negative confirmation积极/消极函证Authorization 授权Physical control 实物控制Segregation of duties 职责分离Letter of Engagement审计业务约定书Assurance engagement and external audit鉴证业务和外部审计Audit approach审计方法Staffing人员安排Deadline截止日期Group Audit集团审计Going concern永（持）续经营Tolerable Error可容忍错误True and fair presentation真实公允反映Types of opinion: unqualified opinion, qualified opinion, adverse opinion, disclaimer of opinion 审计意见类型：无保留意见，保留意见，否定意见，无法表示意见Audit documentation: working paper审计记录：工作底稿Rely on the work of experts依靠专家工作Internal audit内部审计Audit evidence审计证据Population（样本选取的）总体Counting盘点Subsequent events随后事项（期后事项）Quality control质量控制Management representation管理层声明（书面声明）Emphasis of matter’ paragraph强调事项段Corporate governance公司治理Unit Four Financial and Cost managementPerpetuity 永续年金Advanced annuities 预付年金annuityDelayed annuities 递延年金Mean 均值V ariance 方差Standard deviation 标准差Normal Distribution 正态分布Portfolio of securities 证券组合Face value/par value面值Yield to maturity 到期收益率Interest rate利率Nominal/stated interest rate票面利率Maturity到期日Expiry date到期日Required rate of return要求的报酬率CAPM: capital asset pricing model资本资产定价模型Covariance and correlation 协方差和相关性Diversifiable and non-diversifiable risks 可分散和不可分散风险Risk free rate of return无风险报酬率Risk premium风险溢价WACC加权平均资本成本Cost of debt债券资本成本Cost of equity权益资本成本Ordinary share普通股Convertible debt可转换债券Equity beta: βequity权益贝塔系数Redeem赎回At par面值DOL:经营杠杆系数degree of operating leverageDFL::财务杠杆系数degree of financing leverageDTL:总杠杆系数degree of total leverageFinancial distress财务困境Dividend policy股利政策Cash dividend 现金股利Stock （scrip ）dividend 股票股利Stock split 股票分割Stock repurchase 股票回购Dividends grow at the long-term growth rate in earnings股利按长期增长率增长Payout ratio股利支付率Residual dividend policy with all distribution in the form of dividend所有剩余均以股利形式发放的剩余股利政策Regular-dividend-plus-extras policy正常股利加额股利外支付政策Leasing 租赁Convertibles 可转换债券Warrants 认股权证Preference shares 优先股Re-order再订购，重新订购Lead-time订货至交货的时间Stock out库存中断；脱销EOQ （economic order quantity）经济订货量Order cost订货成本Hold cost持有成本Large order discount大宗订货折扣Marginal costing变动成本法（边际成本法）Cost-volume-profit （CVP）本量利分析Marginal contribution边际贡献Margin of safety安全边际V ariable cost变动成本Fixed cost固定成本Discretionary Fixed Cost 酌量性固定成本Committed Fixed Cost 约束性固定成本Initial public offering（IPO）首次公开发行股票Stock market 股票市场Debt ratio 资产负债率Return on assets (ROA) 资产净利率Return on equity (ROE) 权益净利率Internal growth rate内涵增长率Sustainable growth rate 可持续增长率Overall budget 全面预算Capital asset pricing model (CAMP) 资本资产定价模型Net present value (NPV) 净现值Internal rate of return (IRR) 内含报酬率Cash dividend现金股利Stock dividend股票股利Liability dividend 债务股利Performance evaluation 业绩评价Cost centre 成本中心Profit centre 利润中心Investment centre投资中心Unit Five Corporate strategy and risk managementMacro-environment: 宏观经济环境Product life cycle: 产品生命周期Porter’s five forces: 波特的五力模型Threat of New Entrants行业新进入者的威胁Threat of Substitute Products替代品的威胁Bargaining Power of customers购买商的议价能力Bargaining Power of Suppliers供应商的议价能力Competition/rivalry同业竞争Strategic group: 战略组群Segmentation: 细分Porter’s diamond: 波特的钻石模型Convergence:集中，趋同Resource audit 资源审计SWOT: SWOT模型Opportunity: 机会Threat: 威胁Strength: 优势Weakness: 劣势Resources资源Capability能力Core competence 核心竞争力Functional structure 职能结构Divisional structure （product division，geographical division）事业部结构（产品事业部、地区事业部）SBU （strategic business unit）战略业务单元Matrix organization 矩阵组织增量预算（Incremental budgeting）零基预算（Zero-based budgeting）Political risk 政治风险Country risk 国家风险Project risk 项目风险Legal/compliance risk 法律/合规风险Operational risk 操作风险Commodity risk 产品风险Foreign exchange risk汇率风险Floating rate 浮动利率Fixed rate 固定利率Liquidity risk 流动性风险Credit risk 信用风险Strategic risk 战略风险Reputation risk 声誉风险Risk appetite 风险偏好Risk acceptance 风险接受Risk avoidance 风险规避Risk mitigation 风险缓释Risk transfer 风险转移Risk attitude 风险态度Financial instrument 金融工具Derivatives 衍生品Hedging 对冲/套期Forward contract 远期合约Swap 掉期/互换Options 期权Call options 看涨期权Put options 看跌期权Futures 期货Exercise price 行权价格Elapse 失效、逾期Spot rate 即期汇率Forward rate 远期汇率Premium/discount 升水/贴水Unit Six Economic law公司法律制度Company Law of the People's Republic of China证券法律制度Securities Law of the People's Republic of China破产法律制度Enterprise Bankruptcy Law of the People's Republic of China合同法律制度Contract Law of the People's Republic of China竞争法律制度Law of the People's Republic of China for Countering Unfair Competition. Partnership 合伙Partner 合伙人Company 公司Security 证券Limited liability Company 有限责任公司Company limited by shares 股份有限公司Listed company 上市公司Chief executive officer (CEO) 首席执行官Common stock 普通股Preferred stock 优先股Unit seven Tax lawV alue added tax (VAT)增值税法Business tax营业税法Enterprise income tax企业所得税法Individual income tax个人所得税法Tax Planning 税务筹划。

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