AICPA单词本
会计英语总结最终版
AICPA财务英语中英文对照
AICPA财务英语中英文对照表Aaccount 账户account payable 应付账款accounting system 会计系统Accounting Principle Board (APB) （美国）会计准则委员会accrual basis 权责发生制（应计制）accumulated depreciation 累计折旧account FORMat 账户格式accrue 应计accounting cycle 会计循环accounts receivable 应收账款accounts receivable turnover 应收账款周转率accelerated depreciation 加速折旧adjusting entries 调整分录adjustment 调整aging of accounts receivable 应收账款账龄分析法allowance for bad debts 坏账准备allowance for doubtful accounts 坏账准备allowance for uncollectible 坏账准备allowance method 备抵法allowance for depreciation 折旧备抵账户amortization 摊销annual report 年度报告annuity 年金assets 资产audit 审计auditor’s opinion 审计意见书auditor 审计师audit committee 审计委员会average collection period 平均收账期AICPA 美国注册会计师协会APB Opinions 会计准则委员会意见书Bbalance 余额bad debt recoveries 坏账收回bad debts 坏账bad debts expense 坏账费用balance sheet 资产负债表balance sheet equation 资产负债表等式basket purchase 一揽子采购betterment 改造投资，改造工程投资bearer instrument 不记名票据bonds 债券book of original entry 原始分录账簿book value 账面价值Ccapital 资本capital stock certificate 股本证明书cash basis 收付实现制（现金收付制）cash dividends 现金股利cash flow statement 现金流量表carrying amount 账面价值carrying value 账面价值callable bonds 可赎债券，可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁（指融资租赁）cash discounts 现金折扣cash equivalents 现金等价物capital improvement 资本改造支出capitalized 资本化callable bonds 可赎债券，可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁（指融资租赁）certified public accountant(CPA) 注册会计师charge ①费用；②赊账，指赊欠而采用记账的方式；③留置权chart of account 会计科目表closing entries 结账分录closing the books 结账classified balance sheet 分类资产负债表compound interest 复利compound interest method 复利法contingent liability 或有负债contractual rate 合同比率convertible bonds 可兑换债券coupon rate 息票利率covenant 合同条款common stock 普通股compound entry 复合分录corporation 公司cost of goods sold 销售成本cost of sales 销售成本cost recovery 成本收回compound entry 复合分录continuity convention 持续经营惯例contra account 抵减账户contra asset 抵减资产cost-benefit criterion 成本-效益标准compensating balances 补偿性存款额conservatism 稳健性，保守性comparative financial statement 比较财务报表consistency 一致性cost of goods available for sale可供销售的商品成本cost valuation 成本计价consignment 寄销copyright 版权creditor 债权人credit 贷方cross-referencing 对照检录cutoff error 截止错误，截账误差current assets 流动资产current liabilities 流动负债current ratio 流动比率current yield 本期收益率Ddata processing 数据处理过程days to collect account receivable 应收账款收回天数debtor 债务人depreciation 折旧debit 借方deferred credit 递延贷项deferred revenue 递延收入debenture 公司债券debt-to-equity ratio 债务股本比debt-to-total-assets ratio 债务全部资产比deferred charges 递延费用depletion 折耗depreciable value 应计折旧depreciation schedule 折旧计划表discount amortization 债券折价摊销discount on bonds 债券折价discount rates 贴现率disposal value 残值double-entry system 复式记账系统double-declining-balance depreciation (DDB) 双倍余额递减法Eearnings 收益（利润）economic life 经济寿命effective-interest amortization 实际利率摊销法effective interest rate 实际利率entity 主体（会计主体）explicit transactions 明计交易expenses费用expenditures 支出Fface amount 票面值FASB Statement 财务会计委员会公告financial accounting 财务会计Financial Accounting Standards Board (FASB) （美国）财务会计准则委员会fiscal year ①会计年度（财务年度）；②财政年度financing lease 融资租赁法finished goods inventory 产成品存货fixed assets 固定资产franchises 特许经营权，专营权first-in, first-out(FIFO) 先进先出F.O.B. destination目的地抵岸价格F.O.B. shipping point起运点交货Foreign Corrupt Practices Act 反国外行贿法案freight in 运入运费freight out 运出运费future value 将来值GGAAP 一般公认会计原则generally accepted accounting principles 一般公认会计原则general journal 普通日记账general ledger 总分类账general controls 一般控制going concern convention 持续经营惯例goodwill 商誉gross margin 毛利gross margin percentage 毛利率gross profit毛利gross profit percentage 毛利率gross profit test 毛利测试法gross sales 销售收入总额Hholding gain 资产置存收益Iimplicit transactions 内含成本imprest basis 定额备用金制implicit interest 隐含利息imputed interest 推算利息imputed interest rate 推算利率improvement 改造投资intangible assets 无形资产independent opinion 独立意见书inventory 存货income 利润（收益）income statement利润表interim periods 期间International Accounting Standards Committee(IASC)国际会计准则委员会interest 利息interest-coverage ratio 利率保障系数interest period 利息期interest rate 利率inventory profit 存货利润，存货盈利inventory shrinkage 库存损耗inventory turnover 存货周转率inward transportation 运入运费input controls 输入控制internal control 内部控制Jjournal entry 日记账分录journalizing 记录日记账Kkeying of entries 分录锁定Llast-in, first-out(LIFO) 后进先出lease 租赁ledger 分类账leasehold 租赁权leasehold improvement 租赁资产改良投资liabilities负债limited liability 有限责任line of credit 信用贷款之最高额度LIFO increment 后进先出增量LIFO layer后进先出存货层次LIFO reserve 后进先出法准备licenses 许可（证）long-lived assets 长期资产long-term-debt-to - total-capital ratio 长期债务与总资本比long-term liabilities 长期债务lower-of-cost-or-market method(LCM) 成本与市价孰低Mmanagement reports 管理报告management accounting 管理会计matching 配比原则materiality convention 重要性惯例market rate 市价，市场利率，市场汇率mortgage bond 抵押债券multiple-step income statement 多步式利润表Nnotes payable 应付票据net income 净利润net book value 账面净值net sales 销售净额nominal interest rate 名义利率Oopen account ①未清账；②赊账，指赊购和记账交易operating income 营业收益operating profit营业利润operating cycle 营业周期operating statement 营业报表operating lease 经营租赁other postretirement benefits 其它退休后保障output controls 输出控制owners’ equity 所有者权益Ppatents 专利权paid-in capital 投入资本（缴入股本）paid-in capital in excess of par value 超面值缴入股本partnership 合伙企业par value 股面价值，票面价值pensions 养老金percentage of accounts receivable method 应收账款百分比法percentage of sales method 销售百分比法period costs 期间费用permanent account 永久账户periodic inventory system 存货定期盘存制度perpetual inventory system 存货永续盘存制度physical count 实物盘点plant assets 固定资产P&L statement 损益表posting 过账pretax income 税前收益profitability evaluation 获利能力评估privately accounting 企业会计privately owned 私有公司product costs 制造成本profit 利润premium on bonds 债券溢价present value 现值processing controls 过程控制principal 本金private placement 私募promissory note 期票protective covenant 防护条款public accounting 公共会计publicly owned 国有企业Rraw material inventory 原材料存货reliability 可靠性recognition 确认reinvested earnings 留存收益results of operations 损益表retained income留存收益revenue 收入report FORMat 报告式return on sales ratio 销售回报率return on stockholders’ equity ratio 股东权益回报率registered instrument 记名证券replacement cost 重置成本retailer 零售商reversing entries 回转分录retail inventory method 零售价盘存法retail method 零售法residual value 剩余价值Ssalvage value 残值sales 销售额sales revenue 销售收入scrap value 废料价值Securities and Exchange Commission (SEC)（美国）证券交易委员会shareholders’ equity 股东权益simple entry 简单分录single-step income statement 单步式利润表simple interest 单利sinking fund 偿债基金sinking fund bonds 拥有偿债基金的债券solvency 偿债能力source document 原始凭证sole proprietorship 独资企业specific identification method 个别鉴定法special journals 特种日记账stated value 股本statement of financial condition 财务状况表statement of financial position 财务状况表stock certificate 股票凭证stockholders’ equity 股东权益statement of cash flows 现金流量表statement of earnings 收益表statement of income 利润表statement of income and retained income 损益和留存收益表statement of operations 损益表statement of retained income 留存收益表statement of revenue and expenses 损益表stated rate 名义利率straight-line depreciation 直线折旧subordinated debentures 次级贷款Ttangible assets 有形资产T-account T-型账户terminal value 终值temporary accounts 临时账户transaction 交易trial balance 试算平衡表trust indenture 信托契约trademarks 商标Uunearned revenue 未实现收入（预收账款）underwriters 承销商unregistered instrument 未记名证券unsubordinated debenture普通信用债券unit depreciation 单件折旧useful life 使用寿命Wweighted-average cost 加权平均成本wholesaler 批发商working capital 营运资本working capital ratio 营运资本比率working paper 工作表work sheet 工作底稿work in process inventory 在制品write-down 减值Yyield to maturity到期收益率，到期收益。
CPA英语词汇笔记
财会英语词汇（审计）（1）1.appointment, removal and resignation of auditor 注册会计师的任命、解聘和辞职2.fundamental principles 基本原则3.professional ethics 职业道德4.integrity [ɪn'tegrɪtɪ] n. 诚信5. objectivity/subjectivity 客观性/主观性6.professional competence and due care专业胜任能力和应有的关注7. confidentiality [ˌkɔnfiˌdenʃi'æliti] n.保密8.independence [ɪndɪ'pend(ə)ns] n. 独立，独立性9. bias ['baɪəs] n. 偏见10.safeguard['seɪfgɑ:d] n. 防范措施11.engagement [ɪn'geɪdʒm(ə)nt;en-] n. 约会，诺言，婚约；在审计中意为“与客户签订的业务约定”。
12. self-interest n. 自身利益13.employment with assurance client 与审计客户发生雇佣关系14.gifts and hospitality 礼品和款待15.advocacy['ædvəkəsɪ] n. 过度推介16.familiarity [fəmɪlɪ'ærɪtɪ] n. 亲密关系17.intimidation [in'timi'deiʃən] n. 外在压力18.conflicts of interests 利益冲突19.custody of client assets 保管客户资产20.terminate['tɜ:mɪneɪt] v. （使）终结；（使）结束；解雇21 eliminate [ɪ'lɪmɪneɪt] v. 消除；排除22.solicit [sə'lɪsɪt] v. 招揽；征求work ['netwɜːk] n. 网络24.public interest entities 公众利益实体25.financial interest经济利益26.immediate family主要近亲属27.valuation services 评估服务28. taxation services 税务服务29. internal audit services内部审计服务30. IT systems services 信息技术系统服务31. litigation support services 诉讼支持服务32. legal services 法律服务33. recruiting services 招聘服务34. corporate finance services公司理财服务35.overdue fee 逾期收费36. contingent fee 或有收费37. referral fee 介绍费38.actual or threatened litigation* 诉讼或诉讼威胁39.successor auditor 后任注册会计师40.present auditor 现任注册会计师41.predecessor n. 前任；前辈predecessor auditor 前任注册会计师42.audit ['ɔːdɪt] v. & n. 审计43.auditor ['ɔːdɪtə] n. 审计师；审计人员44.audit objective审计目标45. audit evidence['evɪd(ə)ns] 审计证据46 .audit resources[ri'zɔ:siz] 审计资源47.audit risk 审计风险48. inherent risk固有风险49.control risk 控制风险50. detection risk 检查风险财会英语词汇（审计）（2）51.risk of material misstatements 重大错报风险52.misstatement [mɪs’steitmənt] n. 错报；虚假陈述53.error [’erə] n. 错误（无意识做错）54.manual voucher 手工传票；手工凭证55.electric voucher电子传票；电子凭证56.contradiction [kɒntrə’dɪkʃ(ə)n] n. 矛盾，对立；反驳，否认57.inconsistent [ɪnkən’sɪst(ə)nt] adj. 矛盾的；不一致的58.consistent with 与……一致；符合59.acceptable [ək’septəb(ə)l] adj. 可接受的60.unacceptable [ʌnək’septəb(ə)l] adj. 不可接受的61.professional skepticism 职业怀疑精神bined approach 综合性方案63.sufficient [sə’fɪʃ(ə)nt] adj. 充分的，足够的。
中国注册会计师考试英文测试词汇整理
中国注册会计师考试英文测试词汇整理现金 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累计折旧 Accumulated depreciation固定资产减值准备 Impairment of fixed assets工程物资-专用材料 Project material - specific materials工程物资-专用设备 Project material - specific equipment工程物资-预付大型设备款 Project material - prepaid for equipment工程物资-为生产准备的工具及器具 Project material - tools and facilities for production在建工程 Construction in progress在建工程减值准备 Impairment of construction in progress固定资产清理 Disposal of fixed assets无形资产-专利权 Intangible assets - patent无形资产-非专利技术 Intangible assets - industrial property and know-how无形资产-商标权 Intangible assets - trademark rights无形资产-土地使用权 Intangible assets - land use rights无形资产-商誉 Intangible assets - goodwill无形资产减值准备 Impairment of intangible assets长期待摊费用 Deferred assets未确认融资费用 Unrecognized finance fees其他长期资产 Other long term assets递延税款借项 Deferred assets debits应付票据 Notes payable应付帐款 Trade creditors预收帐款 Adanvances from customers代销商品款 Consignment-in 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 - Short term - pledged短期借款-信用借款 Bank loans - Short term - credit短期借款-担保借款 Bank loans - Short term - 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 - Long term应付债券-债券面值 Bond payable - Par value应付债券-债券溢价 Bond payable - Excess应付债券-债券折价 Bond payable - Discount应付债券-应计利息 Bond payable - Accrued interest长期应付款 Long term payable专项应付款 Specific payable其他长期负债 Other long term liabilities应交税金-所得税 Tax payable - income tax应交税金-增值税 Tax payable - VAT应交税金-营业税 Tax payable - business tax应交税金-消费税 Tax payable - consumable tax应交税金-其他 Tax payable - others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 administrative 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）成本计算分步法直接人工成本差异（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（quantity variance）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）对比分析法（comparative 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）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（compound 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）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-decrease bookkeeping）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）全部履行法净利润（net income）应付利润（profit payable）未分配利润收益债券（income bonds）货币资金利息资本化（capitalization of interests）公益金工程物资预付账款（advance to supplier）其他应收款（other receivables）现金（cash）预收账款公司债券发行（corporate bond floatation）应付工资（wages payable）实收资本（paid-in capital）盈余公积（surplus reserves）管理费用土地使用权股利（dividend）应交税金（taxes payable）流动资金负商誉（negative goodwill）费用的确认（recognition of expense）短期投资（temporary investment）专项资产【旧】专有技术（know-how）专营权（franchises）资本公积（capital reserves）资产负债表法资金占用和资金来源[旧]自然资源（natural resources）存货（inventory）车间经费【旧】偿债基金（sinking fund）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）比例履行法包装物版权（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 income 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（intercompany 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）汇兑损益（exchange gains or losses）合并财务状况变动表（consolidated statement of changes in financial poition）合并财务状况变动表（consolidated statement of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（monetary items）合伙清算（partnership liquidation全面分摊法（comprehensive allocation）固定资产投资方向调节税合并费用（expenses related to combinations）间接标价法（indirect quotation）买入汇率（buying rate）期货合约（futrues contract）混合合并（conglomeration）控投公司（holding company）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（net realizable）企业合并会计（accounting for business combination）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 income）合并损益表（consolidated income statement）公允价值（fair value）期权（options）间接控股（indirect holding）两笔交易观（two-transaction opinion）破产清算（bankrupcy liquidation）企业合并（business combination）企业论（the enterprise theory）商品寄销（consignment）个人所得税（personal income 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（complex equity method）附属公司（associated company）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（net 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）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 purchasing power）招股说明书（prospectus）中间汇率（middle rate）中期报告（interim reporting）重置成本（replacement cost）转租赁（subleases）准改组（quasi-reorbganization）（美）资本保全（capital maintenance）资本化价值（capitalized value）资本因素（capital factor）资产负债法（asset/libility method）存货转让价格（inventory transfer price）创立合并（consolidation）出租人会计（accounting for leases-lessor）持有（产）损益（holding gains losses）持仓盈亏（opsition gain and loss）承租人会计（accounting for leases-leasee）成本回收法（cost recovery method）纵向合并（Vertical integration）综合变动（general change）子公司权益变动（change in ownership of a subsidiary）子公司（subsidiary company）资源税（resources tax）成本法（cost method）财产信托会计（fiduciary accounting）（美）财产税（property tax）部分分摊法（partial allocation）不合并子公司（unconsolidated subsidiaries）最低退休金负债（minimum liability）（美）租赁（leases）租金（rents）企业会计企业财务（business finance）期权市场（option market）期货市场（future market）可转让定期存单市场（negotiable CDmarket）货币市场（money market）黄金市场（gold market）国有独资公司股份有限公司（company limited by shares）股份两合公司（limited pactnership）公司（company）二级市场（security secondary market）独资企业（sole proprietorship）店头市场（over-the -counter-market）承兑市场（acceptance market）拆借市场（lending market）财务制度（financial regulations）财务政策（financial policy）财务预测（financial forecast）财务控制（financial control）金融市场（financial market）财务决策（financial decision）财务监督（financial cupervision）财务计划（financial planning）财务活动（financial activities）财务管理组织（organization of financial management）一级市场（security primary market）无限责任公司（company of unlimited liability）外汇市场（foreign exchange market）贴现市场（dixcount market）企业组织形式（forms of enterprise organization）政府会计企业财务（business finance）期权市场（option market）期货市场（future market）可转让定期存单市场（negotiable CDmarket）货币市场（money market）黄金市场（gold market）国有独资公司股份有限公司（company limited by shares）股份两合公司（limited pactnership）公司（company）二级市场（security secondary market）独资企业（sole proprietorship）店头市场（over-the -counter-market）承兑市场（acceptance market）拆借市场（lending market）财务制度（financial regulations）财务政策（financial policy）财务预测（financial forecast）财务控制（financial control）金融市场（financial market）财务决策（financial decision）财务监督（financial cupervision）财务计划（financial planning）财务活动（financial activities）财务管理组织（organization of financial management）一级市场（security primary market）无限责任公司（company of unlimited liability）外汇市场（foreign exchange market）贴现市场（dixcount market）企业组织形式（forms of enterprise organization）事业单位会计（accounting for non-profit organizations）事业单位固定资产（fixed assets for non-profit organizations）事业单位固定基金（fixed funds non-profit organizations）事业单位负债（liabilities for non-profit organizations）事业单位对外投资（outside investments for non-profit organizations）事业单位财务清算（liquidation of non-profit organization）上缴上级支出（payment to the higher authority）上级补助收入（grant from the higher authority）其他收入（miscellaneous gains）科学事业单位资产（scientific research instifutes'assets）科学事业单位支出（scientific research institutes'expenditures）科学事业单位预算（scientific research institutes'budgeting）科学事业单位收入（scientific research institutes'revenues）科学事业单位结余（scientific research institutes'surplus）科学事业单位会计制度（accointing regulations for scientific research instifutes）科学事业单位会计报表分析（scientific research institutes-analysis of accounting statements）科学事业单位会计（sicentific research institute accounting）科学事业单位成本费用管理（scientific research institutes-cost maragement）科学事业单位财务制度（financial regulations for scientific research institutes）经营支出（orerating expense ）经营收入（operating revenue）基金预算支出（fund budget expenditure）基金预算收入（fund budget revenue）基金预算结余（surplus of fund budget）国家预算（state budget）国家决算（final accounts of state revenue and expenditure）高等学校资产（colleges and universities assets）高等学校支出（colleges and universities expenditures）高等学校预算管理方式（budget management method of colleges and universities）高等学校收入（colleges and universities revenues）专用基金支出（expenditure on special purpose fund）专用基金收入（proceeds from special purpose fund）专用基金结余（surplus of special purpose funds）中华人民共和国预算法（the budget law of the people's Republic of China）资金调拨支出（expenditure on allocated and transeferred fund）财政收入（public finance-revemue）财政净资产（public finance-net assets）财政负债（public finance-liabilities）财政补助收入（grant from the state）拨入专款（restricted appropriation）。
财务单词汇总
财务单词汇总1）会计与会计理论会计 accounting决策人 Decision Maker投资人 Investor股东 Shareholder债权人 Creditor财务会计 Financial Accounting管理会计 Management Accounting成本会计 Cost Accounting私业会计 Private Accounting公众会计 Public Accounting注册会计师 CPA Certified Public Accountant国际会计准则委员会 IASC美国注册会计师协会 AICPA财务会计准则委员会 FASB管理会计协会 IMA美国会计学会 AAA税务稽核署 IRS独资企业 Proprietorship合伙人企业 Partnership公司 Corporation会计目标 Accounting Objectives会计假设 Accounting Assumptions会计要素 Accounting Elements会计原则 Accounting Principles会计实务过程 Accounting Procedures财务报表 Financial Statements财务分析Financial Analysis会计主体假设 Separate-entity Assumption货币计量假设 Unit-of-measure Assumption持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption资产 Asset负债 Liability业主权益 Owner＇s Equity收入 Revenue费用 Expense收益 Income亏损 Loss历史成本原则 Cost Principle收入实现原则 Revenue Principle配比原则 Matching Principle全面披露原则 Full-disclosure (Reporting) Principle 客观性原则 Objective Principle一致性原则 Consistent Principle可比性原则 Comparability Principle重大性原则 Materiality Principle稳健性原则 Conservatism Principle权责发生制 Accrual Basis现金收付制 Cash Basis财务报告 Financial Report流动资产 Current assets流动负债 Current Liabilities长期负债 Long-term Liabilities投入资本 Contributed Capital留存收益 Retained Earning（2）会计循环会计循环 Accounting Procedure/Cycle会计信息系统 Accounting information System帐户 Ledger会计科目 Account会计分录 Journal entry原始凭证 Source document日记帐 Journal总分类帐 General Ledger明细分类帐 Subsidiary Ledger试算平衡 Trial Balance现金收款日记帐 Cash receipt journal现金付款日记帐 Cash disbursements journal销售日记帐 Sales Journal购货日记帐 Purchase Journal普通日记帐 General Journal工作底稿 Worksheet调整分录 Adjusting entries结帐 Closing entries（3）现金与应收帐款现金 Cash银行存款 Cash in bank库存现金 Cash in hand流动资产 Current assets偿债基金 Sinking fund定额备用金 Imprest petty cash支票 Check(cheque)银行对帐单 Bank statement银行存款调节表 Bank reconciliation statement 在途存款 Outstanding deposit在途支票 Outstanding check应付凭单 Vouchers payable应收帐款 Account receivable应收票据 Note receivable起运点交货价 F.O.B shipping point目的地交货价 F.O.B destination point商业折扣 Trade discount现金折扣 Cash discount销售退回及折让 Sales return and allowance坏帐费用 Bad debt expense备抵法 Allowance method备抵坏帐 Bad debt allowance损益表法 Income statement approach资产负债表法 Balance sheet approach帐龄分析法 Aging analysis method直接冲销法 Direct write-off method带息票据 Interest bearing note不带息票据 Non-interest bearing note出票人 Maker受款人 Payee本金 Principal利息率 Interest rate到期日 Maturity date本票 Promissory note贴现 Discount背书 Endorse拒付费 Protest fee4）存货存货 Inventory商品存货 Merchandise inventory产成品存货 Finished goods inventory在产品存货 Work in process inventory原材料存货 Raw materials inventory起运地离岸价格 F.O.B shipping point目的地抵岸价格 F.O.B destination寄销 Consignment寄销人 Consignor承销人 Consignee定期盘存 Periodic inventory永续盘存 Perpetual inventory购货 Purchase购货折让和折扣 Purchase allowance and discounts 存货盈余或短缺 Inventory overages and shortages 分批认定法 Specific identification加权平均法 Weighted average先进先出法 First-in, first-out or FIFO后进先出法 Lost-in, first-out or LIFO移动平均法 Moving average成本或市价孰低法 Lower of cost or market or LCM 市价 Market value重置成本 Replacement cost可变现净值 Net realizable value上限 Upper limit下限 Lower limit毛利法 Gross margin method零售价格法 Retail method成本率 Cost ratio5）长期投资长期投资 Long-term investment长期股票投资 Investment on stocks长期债券投资 Investment on bonds成本法 Cost method权益法 Equity method合并法 Consolidation method股利宣布日 Declaration date股权登记日 Date of record除息日 Ex-dividend date付息日 Payment date债券面值 Face value, Par value债券折价 Discount on bonds债券溢价 Premium on bonds票面利率 Contract interest rate, stated rate市场利率 Market interest ratio, Effective rate 普通股 Common Stock优先股 Preferred Stock现金股利 Cash dividends股票股利 Stock dividends清算股利 Liquidating dividends到期日 Maturity date到期值 Maturity value直线摊销法 Straight-Line method of amortization实际利息摊销法 Effective-interest method of amortization 6）固定资产固定资产 Plant assets or Fixed assets原值 Original value预计使用年限 Expected useful life预计残值 Estimated residual value折旧费用 Depreciation expense累计折旧 Accumulated depreciation帐面价值 Carrying value应提折旧成本 Depreciation cost净值 Net value在建工程 Construction-in-process磨损 Wear and tear过时 Obsolescence直线法 Straight-line method (SL)工作量法 Units-of-production method (UOP)加速折旧法 Accelerated depreciation method双倍余额递减法 Double-declining balance method (DDB)年数总和法 Sum-of-the-years-digits method (SYD)以旧换新 Trade in经营租赁 Operating lease融资租赁 Capital lease廉价购买权 Bargain purchase option (BPO)资产负债表外筹资 Off-balance-sheet financing最低租赁付款额 Minimum lease payments7）无形资产无形资产 Intangible assets专利权 Patents商标权 Trademarks, Trade names著作权 Copyrights特许权或专营权 Franchises商誉 Goodwill开办费 Organization cost租赁权 Leasehold摊销 Amortization（8）流动负债负债 Liability流动负债 Current liability应付帐款 Account payable应付票据 Notes payable贴现票据 Discount notes长期负债一年内到期部分 Current maturities of long-term liabilities 应付股利 Dividends payable预收收益 Prepayments by customers存入保证金 Refundable deposits应付费用 Accrual expense增值税 value added tax营业税 Business tax应付所得税 Income tax payable应付奖金 Bonuses payable产品质量担保负债 Estimated liabilities under product warranties赠品和兑换券 Premiums, coupons and trading stamps或有事项 Contingency或有负债 Contingent或有损失 Loss contingencies或有利得 Gain contingencies永久性差异 Permanent difference时间性差异 Timing difference应付税款法 Taxes payable method纳税影响会计法 Tax effect accounting method递延所得税负债法 Deferred income tax liability method（9）长期负债长期负债 Long-term Liabilities应付公司债券 Bonds payable有担保品的公司债券 Secured Bonds抵押公司债券 Mortgage Bonds保证公司债券 Guaranteed Bonds信用公司债券 Debenture Bonds一次还本公司债券 Term Bonds分期还本公司债券 Serial Bonds可转换公司债券 Convertible Bonds可赎回公司债券 Callable Bonds可要求公司债券 Redeemable Bonds记名公司债券 Registered Bonds无记名公司债券 Coupon Bonds普通公司债券 Ordinary Bonds收益公司债券 Income Bonds名义利率，票面利率 Nominal rate实际利率 Actual rate有效利率 Effective rate溢价 Premium折价 Discount面值 Par value直线法 Straight-line method实际利率法 Effective interest method到期直接偿付 Repayment at maturity提前偿付 Repayment at advance偿债基金 Sinking fund长期应付票据 Long-term notes payable抵押借款 Mortgage loan（10）财务报表财务报表 Financial Statement资产负债表 Balance Sheet收益表 Income Statement帐户式 Account Form报告式 Report Form编制（报表） Prepare工作底稿 Worksheet多步式 Multi-step单步式 Single-step（12）财务状况变动表财务状况变动表中的现金基础 SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础 SCFP.Working Capital Basis （资金来源与运用表）营运资金 Working Capital全部资源概念 All-resources concept直接交换业务 Direct exchanges正常营业活动 Normal operating activities财务活动 Financing activities投资活动 Investing activities（13）财务报表分析财务报表分析 Analysis of financial statements比较财务报表 Comparative financial statements趋势百分比 Trend percentage比率 Ratios普通股每股收益 Earnings per share of common stock股利收益率 Dividend yield ratio价益比 Price-earnings ratio普通股每股帐面价值 Book value per share of common stock 资本报酬率 Return on investment总资产报酬率 Return on total asset债券收益率 Yield rate on bonds已获利息倍数 Number of times interest earned债券比率 Debt ratio优先股收益率 Yield rate on preferred stock营运资本 Working Capital周转 Turnover存货周转率 Inventory turnover应收帐款周转率 Accounts receivable turnover流动比率 Current ratio速动比率 Quick ratio酸性试验比率 Acid test ratio14）合并财务报表合并财务报表 Consolidated financial statements吸收合并 Merger创立合并 Consolidation控股公司 Parent company附属公司 Subsidiary company少数股权 Minority interest权益联营合并 Pooling of interest购买合并 Combination by purchase权益法 Equity method成本法 Cost method（15）物价变动中的会计计量物价变动之会计 Price-level changes accounting一般物价水平会计 General price-level accounting货币购买力会计 Purchasing-power accounting统一币值会计 Constant dollar accounting历史成本 Historical cost现行价值会计 Current value accounting现行成本 Current cost重置成本 Replacement cost物价指数 Price-level index国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)消费物价指数 Consumer price index (or CPI)批发物价指数 Wholesale price index货币性资产 Monetary assets货币性负债 Monetary liabilities货币购买力损益 Purchasing-power gains or losses资产持有损益 Holding gains or losses未实现的资产持有损益 Unrealized holding gains or losses现行价值与统一币值会计 Constant dollar and current cost accounting。
AICPA考试要点摘录-FAR
F1-standard setting, income statement, and reporting requirements1.Change in estimate-prospectingChanges in accounting principle that are inseparable from a change in estimate:depreciation method; change from the installment method to immediate recognitionmethod because uncollectible accounts can now be estimatedChange in principle- retrospectiveChange in entity- restateE.g. Change in method of accounting for demo costs is a change in accounting principleinseparable from a change in estimate. Handled as change in estimate- prospectingChange from cash basis of accounting to accrual basis is correction of an error!Change in depreciation method is both a change in method and in estimate2.3.Historical cost: operations are continuingCurrent replacement cost: optional supplemental price level financial statementNet realizable value: equipment in decision to end operations and quickly (3 months) dispose of its assets.Current reproduction cost: optional supplement price level financial statement4.Fundamental qualitative characteristics:Relevance: passing confirms money. Predictive value; conforming value, materialityFaithful representation: completely neutral is free from error. Completeness; neutrality;freedom from error5.Enhancing qualitative characteristics: compare and verify in time to understandComparability, verifiability, timeliness, understandability, cost constraint GAAP Standard-setting process: exposure draft—majority vote for issuance—redeliberateon the issue—accounting standards update—majority vote to amend accounting standardcodification7.Two underlying assumptions of financial statement preparation and presentation: goingconcern, accrual accounting8.IASB standard-setting process: publish a discussion paper(not required)—exposure draft (atleast 9 members should approve for issuance)—drafts the IFRS—at least 9 members should approve9.Statement of position: issued by AICPA American Institute of Certified Public AccountantsStaff accounting bulletin: issued by SEC securities and exchange commissionAccounting research bulletin: no longer issued at allAccounting standards update: issued by FASB as part of the due-process activities10.Gains or losses that are unusual in nature or occur infrequently but not both, are presentedas a component of income from continuing operations.11.Formal plan to sell a division, estimate impairment loss is recognized in the current period12.Sequence of component of income:IncomeDiscontinued operationExtraordinary items (千万要警惕！！！IFRS prohibit)Accounting principle change (cumulative effect of a change in accounting principle is reported net of tax as an adjustment to beginning RE in the earliest year presented.13.The earliest period that a component of an entity can be reported in discontinued operationsis when the component meets the following held for sale criteria:14.Gross concept—revenues and expenses; Net concept—gains and losses15.Exit or disposal costs: involuntary employee termination benefits, cost to terminate acontract that is not a capital lease, costs to consolidate facilities or relocate employees.16.Adjustment for the prior period will be reflected in beginning RE, not on the incomestatement. The unrealized gain on the AFS is in OCI17.Discontinued operations: Loss from operations-- All 12 months even though interim plan18.Revaluation surpluses recognized when intangible assets and fixed assets are revalued in OCI,IFRS only And revaluation loss not included. Neither gain or loss is recognized as OIC under US GAAP19.20.Related party transaction under US GAAP: should disclose transactions out of ordinarycourse of business. E.g. loan to officers. Not include compensation21.Requirements for annual financial statements(under Regulation S-X): periods presented(BS 2,IS/CF 3)22.Deadline to fileLarge accelerated filer: 60 days (10K), 40 day (10Q)Accelerated filer: 75days, 40 day (10Q)Other: 90 days(10K), 45 days(10Q)23.Required disclosure of 10Q for companies with absence of seasonal fluctuations: the end ofthe preceding fiscal year in addition to the most recent quarter end.24.25.Related party transaction disclosure under IFRS: disclose transactions out of ordinary courseof business, include compensation(officers’ salaries), not include officers’ expense26.Disclosure of risks and uncertainties: nature of operations, use of estimates in thepreparation of financial statements, certain significant estimates, current vulnerability due to certain concentrationsInterim financial reporting27.Interim financial reporting should be viewed as reporting for an integral part of an annualperiod.28.Temporary loss in market value：not recognizedPermanent loss in market value: recognized, if reverse in the following period, recognize increase29.Tax expense not recognized in last quarter should be added to current quarter30.Quantitative thresholds for reportable Segments, 10% size test: revenue, reported profit orloss, assets; 75% reporting sufficiency test. 有赚有赔分开算，看gain占赚了的比重，看loss占损失的比重是否超过10%First time adoption of IFRS:31.Opening IFRS financial statements(BS-3, Others-2, 当年，上年，上年期初)32.Adjustments go directly to RE or another category of equity at the date of transition to IFRS33.Interim financial statement: E.g. Y2 Q3 financial report should includeCash flow: Y2 Q3, Y2 Q1-Q3, Y1 Q3-Y2 Q3.Balance sheet: Y2 Q3, Y1 year end. No corresponding requiredIncome statement: 同Cash flow, may include Y1 Q4-Y2 Q3, Y0 Q4-Y1Q334.An entity has modified liability for its interactive data exhibits for a period of 24 months fromthe time the filer first is required to submit interactive data files.F2-maching foreign currency accounting1.Cost to defense an intangible asset(legal fee), successful-capitalized, unsuccessful-expensedUnder US GAAP R&D expensed, exception:Computer software (sell to outsiders) - technological feasibility, capitalize - greater of straight line or current year revenue/estimated total revenueExpense costs: planning, design, coding, testing until technological feasibilityCapitalize costs: coding, testing, producing product masters after feasibilityInventory: duplicate, packagingComputer software for internal use – straight line ; change mind to sell, recover cost first, then recognize revenueUnder IFRS, development can be capitalized.2.Revaluation of asset: below the cost—income statement; above the cost—OCI3.All organizational costs (star-up costs) should be expensed when incurred.4.Goodwill impairment :lecture 1 Page 24,25pleted contract method: revenue not recognized until the project is complete if profit;loss recorded in full when it is discoveredInstallment method: calculate gross profit rate every year, recognize deferred gross profit= profit rate*installment receivable6.Under IFRS: exchange of similar assets are not regarded as exchange with commercialsubstance, no gains are recognized!7.Foreign currency: translation adjustments-OCI, remeasurement – income statement8.Amortization of capitalized software costs equals the greater of straight-line amortization orsales revenue from the software for the period/total projected sale9.Under US GAAP, R&D is expensed, the cost of patent= costs of registering the patent.Amortization period = lesser of legal life or economic life10.Software for internal use, unrelated to production is not considered R&D11.Sales revenue includes tax12.Reversal of impairment losses is prohibited under US GAAP unless the asset is held fordisposal; IFRS allows reversal13.Equipment in R&D: for current project only—include all, for current and future project-depreciation expense included14.Revaluation gain: reverse the revaluation loss first on income statement, then recognized inOCIRevaluation loss: always in OCI15.Goodwill impairment test at which level:US GAAP: reporting unitIFRS: cash-generating unitLoss on goodwill impairment is booked on the income statement16.Gross profit=net sales-COGS17.Installment receivables at year-end on current year sales lead to deferred gross profit18.区分installment sales method & cost recovery methodInstallment sales method: it is doubtful that the amount due will be collected (impossible to establish a reasonable bad debt percentageCost recovery method: collection is in doubt19.Exchanges lacking commercial substance:No boot, no gain; boot paid, no gain; boot received <25%, proportional amount of the gain is recognized (boot/total consideration received); boot received>25%, recognizedNew basis = FV of new assets – unrecognized gain = BV of old asset + gain – boot倒挤出来的20.Exchange with commercial substance:Always recognize gains and losses; as sale, G/L = FV of asset- BV of assetNew basis = FV of old asset + boot = FV of asset received21.Current cost amounts of inventory and PPE are measured at current cost or lowerrecoverable amount at the measurement date22.G/L resulting from foreign exchange transactions that are an extension of the parent’sdomestic operations are income from continuing operations23.Foreign currency transaction gain/loss is calculated on the balance sheet date withcomparison to the spot rate on 12/3124.Translation(current) method：all income statement items are translated using heweighted-average exchange rate.If a foreign subsidiary’s local currency is the functional currency and the economy of the foreign entity is not highly inflationary, then the translation method is used.25.Income tax-basis financial statements differ because it recognize certain revenues andexpenses in different reporting periods26.On personal statement of financial condition, estimated income taxes equals the differencebetween fair values and tax bases of assets and liabilities27.Other comprehensive bases of accounting (OCBOA) are non-GAAP presentations that havewidespread understanding and support, including cash basis, tax basis, a definite set of criteria have substantial support, regulatory basis.Cash flow report not required!28.Cash basis financial statements use the Modified Cash Basis Financial Statements to includeaccrual basis accounting. Common modifications include:29.Personal Statement of financial condition: Assets are reported at estimated fair value30.R&D costs of any nature undertaken on behalf of others under a contractual arrangement –don’t expense; costs of R&D performed by another company is also expensed as R&D cost 31.The equipment can only be capitalized if it had an alternative use! If the equipment can beused only for certain project, it should be expensed right away32.Annual premium paid is recognized as insurance expense over time33.Under installment method, the amount of deferred gross profit is a contra account to AR34.Royalties received should be reported as revenue in the period earned not evenly over thelife of the agreement. B/c royalties are usually a percentage of actual sales generated unevenly over the life of the agreement35.Current cost financial statement report holding gains and losses on all accounts(期初期末资产差额)Price level index is not “current method”, it is used for “historic/constant dollar”36.disclose information about the effect of changing prices should report in supplementaryinformation to the financial statements37.translation loss from wholly owned foreign subsidiary is not included in net income, rather, inOCI-shareholders’ equityinstallment method，外汇交易损失不熟悉38.gains from remeasuring a foreign subsidiary’s financial statements from the local currencyshould be reported as part of continuing operationsF3 marketable securities and business combinations企业合并会计1.Equity method：should have the ability to exercise significant influence2.Acquisition method下：In process R&D Carry as assets3.GAAP Full goodwill method: Paid/%-total FV noncontrolling interest includes goodwillIFRS Part goodwill method: Paid-total FV*% noncontrolling interest doesn’t include goodwill4.Bargain purchase(negative goodwill) is credited to gain,not goodwill5.计算支付对价的时候，要把当期发生的成本费用化！！！不要资本化！关联方交易会计6.Intercompany sales计算方法，两家公司的revenues相加-合并报表上的revenues7.母子公司之间买卖股票要100% eliminate！！！8.对被投资公司持股50%以下，Receivables and payables to the investee要单独列报，但不用consolidate合并。
CICPA美国注册会计师词典
Auditing Dictionary of Terms The words defined in this dictionary all appeared in questions on the CPA exam, so they are worth knowing if you are studying for the exam. 本字典中定义的单词均出现在注册会计师（美国）的考试之中，如果您正在参与此项考试，那么您值得一读。
acceptance sampling is sampling to determine whether internal control compliance is greater than or less than the tolerable deviation rate.accounting and review services are official pronouncements covering compilation and review engagements. Compilation is presenting in the form of financial statements information that is the representation of management (owners) without expressing assurance. Review is inquiry and analytical procedures to provide the accountant a basis for expressing limited assurance that there are no material modifications that should be made to the statements for them to be in conformity with U.S. generally accepted accounting principles or, if applicable, another comprehensive basis of accounting.accounting data includes journals, ledgers and other records such as spreadsheets that support financial statements. It may be in computer readable form or on paper.accounting estimate An approximation of a financial statement element. Accounting estimates are often included in historical financial statements because measurement of some amounts is uncertain pending outcome of future events and relevant data about events that have occurred cannot be accumulated on a timely, cost-effective basis.accounting principles are alternative ways of reporting and disclosing information in financial statements and related footnotes.accounts receivable Debts due from customers from sales of products and services. Normally a current asset.adjusting entries are accounting entries made at the end of an accounting period to allocate items between accounting periods.adverse An audit opinion that the financial statements as a whole are not presented in conformity with U.S. GAAP.advisory services are a consulting service in which the CPA develops the findings, conclusions, and recommendations presented for client considerationand decision making. This differs from attestation services where the CPA expresses a conclusion about reliability of a written assertion that is the responsibility of another.aggregate (aggregated) Constituting the whole. Aggregate expenses include expenses of all divisions combined for the entire year.agreed-upon procedures An engagement where the client specifies procedures and the accountant agrees to perform those procedures. An accountant may accept an engagement limited to applying agreed-upon procedures to financial statement elements, where the scope of the engagement is not sufficient to express an opinion on the elements, if the users assume responsibility for sufficiency of the procedures, and use of the report is restricted to specified users.aicpa American Institute of Certified Public Accountants. The professional organization of CPAs in the U.S. It is a private organization of CPAs, not an arm of the government. Each state issues CPA certificates, not the A ICPA. Since each state makes its own laws, each state could prepare and grade their own CPA examination. However, each state uses the uniform CPA exam prepared and graded by the AICPA.allocation Distribution according to a plan. Depreciation, amortization, and depletion are methods to allocate a cost to periods benefited.allowance for doubtful accounts A contra asset account with a credit balance used to reduce the carrying amount of accounts receivable to net realizable value. The allowance balance is the estimated total of uncollectible accounts included in accounts receivable.allowance for sampling risk The difference between a sample estimate and the projected population characteristic at a specified sampling risk. This allowance is also the difference between the expected error rate and the tolerable deviation rate.analytical procedure A comparison of financial statement amounts with the auditor's expectation. An example is the comparison of actual interest expense for the year (a financial statement amount) with an estimate of what that interest expense should be. The estimate can be found by multiplying a reasonable interest rate times the average balance of interest bearing debt outstanding during the year (the auditor's expectation). If actual interest expense differs significantly from the expectation the auditor explains the difference in the working papers.analyze Identify and classify items for further study.anticipated Expected.application control Programmed procedure in application software designed to ensure completeness and accuracy of information.approve To authorize. A manager authorizes a transaction by signing a voucher providing approval for the disbursement.ascertain An audit procedure to determine or to discover with certainty. For example, to ascertain the date on which an investment was purchased by examining source documents.assertion Management asserts financial statements are correct with regard to existence or occurrence of assets, liabilities or transactions, completeness of information in the financial statements, rights and obligations at a point in time, appropriate valuation or allocation, presentation, and disclosure.assess To determine the value, significance, or extent of.assessed Determined. The level of control risk determined by the auditor, based on tests of controls, is the assessed level of control risk.assurance The level of confidence one has in a proposition.attest (attestation)report An attest engagement is one in which a practitioner is engaged to issue a written conclusion about the reliability of a written assertion that is the responsibility of another party. A financial statement audit is one type of attestation.attorney's letter is signed by the client's lawyer and addressed to the auditor. It is the auditor's primary means to corroborate information furnished by management about litigation, claims, and assessments.attribute sampling The characteristic tested is a property that has only two possible values (an error exists or it does not).audit adjustment, whether or not recorded by the entity, is a proposed correction of the financial statements that may not have been detected except through audit procedures.audit committee A committee of the board of directors responsible for oversight of the financial reporting process, selection of the independent auditor, and receipt of audit results.audit objective In obtaining evidence in support of financial statement assertions, the auditor develops specific audit objectives in the light of those assertions. For example, an audit objective related to the completeness assertion an auditor might develop for inventory balances is that inventory quantities include all products, materials, and supplies on hand.audit planning is developing an overall strategy for the conduct and scope of the audit. The nature, extent, and timing of planning varies with the size and complexity of the entity, experience with the entity, and knowledge of the entity's business.audit risk A combination of the risk that material errors will occur in the accounting process and the risk the errors will not be discovered by audit tests.Audit risk includes uncertainties due to sampling (sampling risk) and to other factors (nonsampling risk).auditing standards board Statements on Auditing Standards are issued by the auditing standards board, the senior technical body of the AICPA designated to issue auditing pronouncements.authorize (authorization)To give permission for. A manager authorizes a transaction by signing a voucher providing authorization for the disbursement.backup A copy of a computer program or file stored separately from the original.batch A set of computer data or jobs to be processed in a single program run.benford's law is a mathematical law that applies to any population of numbers derived from other numbers (such as the dollar amount of a sale, found by multiplying the quantity sold times the unit price). It holds that 30% of the time the first non-zero digit of this derived number will be one, and it will be a nine only 4.6% of the time. Benford's law is used by auditors to identify fictitious populations of numbers.bill of lading A document issued by a carrier to a shipper, listing and acknowledging receipt of goods for transport and specifying terms of delivery.blind trust A financial arrangement in which a person avoids possible conflict of interest by transferring financial affairs to a fiduciary who has sole asset management discretion. The person establishing the trust also gives up the right to information regarding the assets.cancel supporting documents To mark supporting documents as having been used to support a transaction so the same documents can't be used as support for a second transaction. An example is stamping vouchers "paid" and marking them with the check number.capitalized Recorded as an asset. A capitalized lease is in substance a purchase to the lessee. An asset is recorded equal to the present value of the lease payments, which is also recorded as a liability. Payments, partly interest and partly principal, are made on the lease liability. The lease asset is depreciated by the lessee as though it were legally owned by the lessee. caveat A warning or caution.check digit A redundant digit added to a code to check accuracy of other characters in the code.check register A listing of checks issued, normally in numeric sequence and in order by date issued.classification Arrangement or grouping. Assets and liabilities are normally classified as current or noncurrent.collateralize To pledge property as security (collateral) for a debt.collusion A secret agreement between two or more parties for fraud or deceit.comfort letter A letter written by the auditor to an underwriter of securities, which expresses an opinion about whether the audited financial statements and schedules in the registration statement comply as to form with applicable accounting requirements of the Act and related rules and regulations adopted by the SEC. The procedures to be performed are specified by the underwriter. comparability Users evaluate accounting information by comparison. Similar companies account for similar transactions in similar ways. Another goal is comparison of one company's information from one period to the next (consistency). Operating trends should not be disguised by changing accounting methods.comparative Financial statements of a prior period shown with those of the current period to aid in comparisons between periods.compare (comparison) An audit procedure. The auditor observes similarities and differences among similar items such as an account from one year to the next.compensating balance An offsetting balance. A requirement by some banks that a borrower maintain a minimum balance in a checking or savings account as a condition of granting a loan. The offsetting balance increases the effective interest rate to the bank since the net amount loaned is reduced but the interest paid is unchanged.competence of an internal audit staff is a function of qualifications, including education, certification, and supervision. Competent audit evidence is valid and reliablecompile (compilation)A compilation is presenting in the form of financial statements information that is the representation of management without expressing assurance. Compilation of a financial projection is assembling prospective statements based on assumptions of a responsible party, reading the statements, considering appropriateness of presentation, and issuing a compilation report. No assurance is provided on the statements or underlying assumptions. The accountant need not be independent.completeness Assertions about completeness deal with whether all transactions and accounts that should be presented in the financial statements are included. For example, management asserts that all purchases of goods and services are recorded and included in the financial statements. Similarly, management asserts that notes payable in the balance sheet include all such obligations of the entity.compliance Following applicable rules or laws.comprehensive basis of accounting A complete set of rules other than U.S. GAAP applied to all items in a set of financial statements. Examples include abasis of accounting required by a regulatory agency, a basis of accounting the entity uses for its income tax return and the cash receipts and disbursements basis.computer controls Internal controls performed by computer (software controls) as opposed to manual controls. Also means general and application controls over the computer processing of data.condensed financial statements are presented in considerably less detail than complete financial statements.confirm (confirmation) Communication with outside parties to authenticate internal evidence.consignment Transfer of possession but not title to goods. Title stays with the consignor, while the consignee has possession.consistency To achieve comparability of information over time, the same accounting methods must be followed. If accounting methods are changed from period to period, the effects must be disclosed.consulted Sought advice or information.consulting services performed by CPAs include consultations, advisory services, implementation services, product services, transaction services, and staff and support services.contingency is an existing condition involving uncertainty as to possible gain (gain contingency) or loss (loss contingency) that will be resolved by future events. Estimates, such as the useful life of an asset, are not contingencies. Eventual expiration of the asset's utility is not uncertain.continuing auditor is the auditor of the current year who also audited the financial statements of the client for the previous year.continuing accounting significance Matters of continuing accounting significance are those normally included in the permanent audit working paper file, such as the analysis of balance sheet accounts, and those relating to contingencies. Such information from a prior year is used by the auditor in the current year's audit and is updated each year.control A policy or procedure that is part of internal control.control environment is the attitude, awareness, and actions of the board, management, owners, and others about the importance of control. This includes integrity and ethical rules, commitment to competence, board or audit committee participation, organizational structure, assignment of authority and responsibility, and human resource policies and practices.control policies and procedures Control activities are the policies and procedures that help ensure management directives are carried out. Thosepertinent to an audit include performance reviews, information processing, physical controls and segregation of duties.control risk The risk that material error in a balance or transaction class will not be prevented or detected on a timely basis by internal controls.controller An officer who supervises financial affairs of an entity. In internal control the controller is often the person with recordkeeping (general ledger) responsibilities, as contrasted with asset custody, management decision making, and internal audit functions.corroborate(corroborating) (corroboration) (corroborative) To strengthen with other evidence, to make more certain.count Enumerate some characteristic such as the number of items in inventory.cumulative effect of changing to a new accounting principle is the effect on retained earnings at the beginning of the current period. It is included in net income after extraordinary items. Only the direct effect (net of income tax effect) is considered.current ratio Total current assets divided by total current liabilities. custodian One that has possession or is in charge of something. Some entities entrust marketable investment securities to a bank which is custodian of the company's securities.custody Possession.cutoff Designating a point of termination. An auditor uses tests of cutoff to obtain evidence that transactions for each year are included in the financial statements of the appropriate year.defalcation To misuse or embezzle funds.deficiency An internal control shortcoming or opportunity to strengthen internal controls.detection risk The risk audit procedures will lead to a conclusion that material error does not exist when in fact such error does exist.detective control A control designed to discover an unintended event or result.deviation Departure from prescribed internal control. Often expressed as a rate at which the departure occurs.disclaimer (disclaim) A statement that the auditor is unable to express an opinion as to the presentation of financial statements in conformity with U.S. GAAP.disclosure Revealing information. Financial statement footnotes are one way of providing necessary disclosures.discovery sampling Acceptance sampling (sampling to determine whether internal control compliance is greater than or less than the tolerable deviation rate) when expected attribute occurrence rate is zero.document(documentary) (documentation) Written or printed paper that bears information that can be used to furnish decisive evidence. Could also be a recording, computer readable information, or a photograph.dual date If a major event comes to the auditor's attention between the report date and issuance of the report, the financial statements may include the event as an adjustment or disclosure. The auditor dual dates the audit report (as of the end of fieldwork, except footnote XX, which is dated later).dual-purpose test Audit procedures are classified as substantive tests or tests of controls. If a procedure provides both types of evidence it is a dual-purpose test.edi “Electronic Data Interchange” is the use of communication between an entity and customers or suppliers to transact business electronically. Purchase, shipping, billing, cash receipt, and cash disbursements can be completed entirely by exchanging electronic messages.edit check Reasonableness, validity, limit, and completeness tests that are programmed routines designed to check input data and processing results for completeness, accuracy and reasonableness.edp“Electronic Data Processing”. Processing of information by computer as opposed to handwritten records.effective income tax rate The income tax provision (expense) shown on an income statement divided by the pretax income. This differs from the statutory rate because of deductions, credits, and exclusions.effective internal control Reasonable assurance that the entity’s operational objectives are achieved, that published financial statements are reliably prepared, and applicable laws and regulations are complied with.effectiveness Producing a desired outcome. An audit procedure is effective if the evidence supports a correct conclusion.efficiency The ratio of the audit evidence produced to audit resources used. embedded control performance deals with unexpected changes to data. embezzlement To take assets in violation of trust.encryption is scrambling data so it is meaningless to anyone but the intended recipient, who has the key to unscramble the data.engagement letter A letter that represents the understanding about the engagement between the client and the CPA. The letter identifies the financial statements and describes the nature of procedures to be performed. It includes an explanation of the objectives of the procedures, an explanation that thefinancial information is the responsibility of the company's management, and a description of the form of report.environment The control environment is the attitude, awareness, and actions of the board, management, owners, and others about the importance of control. This includes integrity and ethical rules, commitment to competence, board or audit committee participation, organizational structure, assignment of authority and responsibility, and human resource policies and practices.error Unintentional misstatements or omissions in financial statements. Errors may involve mistakes in gathering or processing accounting data, incorrect estimates from oversight or misinterpretation of facts, and mistakes in application of principles relating to amount, classification, presentation or disclosure.estimation sampling is sampling to estimate the actual value of a population characteristic within a range of tolerable misstatement.evidence (evidential matter) includes written and electronic information (such as checks, records of electronic fund transfers, invoices, contracts, and other information) that permits the auditor to reach conclusions through reasoning.examination An examination of prospective financial statements is evaluation of preparation of the prospective statements, support underlying assumptions, and presentation. The accountant reports whether, in his or her opinion, the statements are presented in conformity with AICPA guidelines and the assumptions provide a reasonable basis for the responsible party's forecast. The accountant should be independent, proficient, adequately plan the engagement, supervise assistants, and obtain sufficient evidence to provide a reasonable basis for the report.examine (examining) As an audit procedure, to examine something is to look at it critically.except for A qualified opinion. An auditor can qualify the audit opinion for both departures from U.S. GAAP in the financial statements and for restrictions on the scope of the audit. The opinion paragraph of the qualified report is worded "In our opinion, except for..."execute (execution) To carry out an internal control procedure, such as to sign and mail a check after inspecting supporting documents.existence Assertions about existence deal with whether assets or liabilities exist at a given date. For example, management asserts that finished goods inventories in the balance sheet are available for sale.expenditure Cash paid or liability incurred.explanatory A paragraph added to an audit report to explain something, such as the reason for a qualified or adverse opinion.explicitly Fully and clearly expressed, leaving nothing implied.extend means to multiply one number by another (to test extensions is to test the accuracy of multiplication done by the client). To extend audit procedures is to apply additional audit procedures to obtain more evidence.fasab Federal Accounting Standards Advisory Board. An organization that sets GAAP in the United States for federal government entities.fasb Financial Accounting Standards Board. A nongovernment private organization that sets GAAP in the United States for profit making entities and not-for-profit nongovernmental organizations.field work The performance of audit procedures outside the CPA's office. Much field work, but not all, is done in the client's offices after the balance sheet date.fifo“First In First Out” inventory cost flow.financial forecasts present expected future financial position, results of operations, and cash flows based on expected conditions.financial institution confirmation request A confirmation sent to the client's bank or other financial institution asking the bank to confirm direct to the auditor information about balances at a particular date.flowchart A schematic representation of a sequence of operations in an accounting system or computer program. Also called a flow diagram, flow sheet.foot a column is to add a column of numbers.fraud A deliberate deception to secure unfair or unlawful gain. False representation intended to deceive relied on by another to that person's injury. Fraud include fraudulent financial reporting undertaken to render financial statements misleading, sometimes called management fraud, and misappropriation of assets, sometimes called defalcations.gaap“Generally Accepted Accounting Principles.” According to Rule 203 of the AICPA Code of Professional Conduct, GAAP for nongovernment entities include (in a conflict the source earlier in the list prevails): 1. FASB Statements and Interpretations, APB Opinions, ARBs. 2. FASB Technical Bulletins, AICPA Guides and AICPA Statements of Position. 3. Positions of the FASB Emerging Issues Task Force and AICPA Practice Bulletins. 4. AICPA accounting interpretations, FASB staff "Qs and As", and widely recognized industry practices. 5. Other accounting literature, such as FASB Concepts Statements, textbooks, articles.gaas “Generally Accepted Auditing Standards.” The ten auditing standards adopted by the membership of the AICPA. Auditing standards differ from audit procedures in that "procedures" relate to acts to be performed, whereas "standards" deal with measures of the quality of the performance of those acts and the objectives to be attained by use of the procedures undertaken.gasb Government Accounting Standards Board. A nongovernment private organization that sets GAAP in the United States for governmental entities.general controls Policies and procedures to assure proper operation of computer systems, including controls over data center and network operations, software acquisition and maintenance, and access security.general journal A book of original entry in a double-entry system. The journal lists transactions and indicates accounts to which they are posted. The general journal includes all transactions which aren't included in specialized journals used for cash receipts, cash disbursements, and other common transactions. general ledger A record to which monetary transactions are posted (in the form of debits and credits) from a journal. It is the final record from which financial statements are prepared. General ledger accounts are often control accounts which report totals of details included in subsidiary ledgers.general standard In the ten U.S. generally accepted auditing standards there are three general standards: 1. The examination is to be performed by a person or persons having adequate technical training and proficiency as an auditor. 2. In all matters relating to the assignment, an independence in mental attitude is to be maintained by the auditor. 3. Due professional care is to be exercised in the performance of the examination and preparation of the report. generalized audit software Packaged computer programs used on a variety of computers during audit field work to read computer files, select information, perform calculations, create data files and print reports in a format specified by the auditor.going concern assumption assumes the company will continue in operation long enough to realize its investment in assets through operations (as opposed to sale). Presenting assets at historical cost is justified by assuming productive assets will be used rather than sold. This makes market values irrelevant and supports accounting methods which match the actual cost of an asset to periods benefited.government auditing standards A book issued by the comptroller general of the United States, sometimes called the "yellow book." Government Auditing Standards contains standards for audits of government organizations, programs, activities, and functions and of government assistance received by contractors, not-for-profit organizations, and other nongovernment organizations. These standards, which include designing the audit to provide reasonable assurance of detecting material misstatements resulting from noncompliance with provisions of contracts or grant agreements that have a direct and material effect on determination of financial statement amounts, are to be followed when required by law, regulation, agreement, contract, or policy. For financial audits, Government Auditing Standards prescribes fieldwork and reporting standards beyond those required by GAAS.。
财务会计英语常用单词.
A部AAA 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B部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C部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construction work in process 在建工程constructive dividend 推定股利constructive fraud 推定欺诈constructive receipt 推定收入consular invoice 领事签证发货票consultant 咨询师,顾问consultant fee 咨询费Consultative Committee of Accounting Bodies 会计团体协商委员会consumed cost 耗用成本Consumer Price Index 消费品物价指数Continental European accounting 欧洲大陆会计contingency 意外事项,或有事项contingency account 意外准备账户contingency financial plan 应急财务计划contingent gain 或有收益,或有利得contingent loss 或有损失continuing account 连续账户,结转账户continuing appropriation 连续拨款,连续经费continuing investment 连续投资continuing professional education 专业进修教育,专业连续教育continuing security 连续担保continuity postulate 连续经营假设continuous audit 连续审计continuous budget 连续预算,滚动预算continuous inventory 连续盘存contra account 抵销账户contract 合同contract labor 合同工contractor ①定约人②承包商contract price 合同价格contra entry 对销分录contributed capital 实缴股本contributed capital in excess of par value 实缴股本的股票溢价contribution ①缴入股本②分担费用③贡献毛利④捐献,捐款contribution approach to pricing 贡献毛利法定价contribution margin 献毛益,贡献毛利contribution margin income statement 贡献毛利损益表contribution margin ratio 贡献毛利率contributory pension plan 分担退休金计划control ①控制②管制control account 统制(统驭)账户controllable cost 可控制成本controlled accounts 被统制账户controlled company 受控公司,子公司controller 会计长,主计长controlling company 控制公司controlling-company accounting 控制公司会计controlling interest 控制股权,多数股权convention 惯例,常规conventional accounting 常规会计conventional costing 常规成本计算法conventional income statement 常规损益表conversion ①兑换②换算,折算conversion price 兑换价格conversion rate 兑换率,折算率convertible bond 可兑换债券convertible preferred stock 可兑换优先股conveyance 转让,转让证书cook 窜改账目cooked books 假账coownership company 共有公司coownership of property 共有财产copyright 版权copyright royalty 稿费,版税corporate accounting 公司会计corporate bond 公司债券corporate charter 公司执照corporate finance 公司财务corporate joint venture 合资经营公司,合资公司corporate raider 公司侵夺者corporate readjustment 公司账务重新调整corporate reorganization 公司重组,公司改组Corporate Report 《公司报告》corporate risk 公司风险corporation 公司,股份公司corpus 本金correcting entry 更正分录correspondent ①客户,往来商号②代理银行corruption 贿赂,行贿cost ①成本②耗费,花费cost absorption 成本摊配,成本转并cost accountant 成本会计师cost accounting 成本会计Cost Accounting Standards 《成本会计准则》cost accounts 成本账户cost allocation 成本分摊,成本分配cost analysis 成本分析cost and freight 货价加运费价格cost and insurance 货价加保险费价格cost audit 成本审计cost basis 成本基准cost-benefit analysis 成本效益分析cost center 成本中心cost classification 成本分类cost control 成本控制cost distribution 成本分摊,成本分配cost flow 成本流转costing 成本计算法cost, insurance and freight 到岸价格cost ledger 成本分类账cost object 成本对象cost of capital 资本成本cost of goods manufactured 制造成本,半成品成本cost of good sold 销货成本cost of living adjustment 按生活费用调整cost of sales 销货成本cost or market, whichever is lower 成本与市价孰低法cost-plus pricing 成本加成计价法cost principle 成本原则cost records 成本记录cost report 成本报告cost sheet 成本单,成本计算单cost variance analysis 成本差异分析cost-volume-profit analysis 成本—销量—利润分析counterfeit money 伪造货币countermand 止付,挂失countersign 会签coupon 息票coupon bond 息票债券Court of Bankruptcy 破产法院。
AICPA会计证书中的王者地位
（扫面二维码获得更多资料信息）AICPA ，会计证书中的王者地位从证书名字一窥王者地位AICPA 全称American Institute of Certified Public Accountant ，中文翻译为美国注册会计师，如果我们对国内的会计证书有所了解，我们会发现一个有趣的共性，那就是我们耳熟能详的，或者普遍受雇主认可的会计证书中，普遍都会带有一个C 字，AICPA 也不例外。
A-American ，表明这张证书颁发的国家是美国，众所周知，美国是世界上第一大经济体，最新的《财富》杂志披露世界500强企业中，美资企业占到了近40%，美国在世界各地都有投资业务往来，仅仅美国的四大会计事务所就在全世界180多个国家有分支机构，所以毫无夸张的有一句话说，美国的就是世界的，美国的证书影响力是全球范围的，所以首先American 这个词就给AICPA 这张会计证书的格局进行了定位—那就是全球范围！C-Certified ，Certified 这个词很重要，它代表着政府注册和认可的，有了Certified 这个词之后，才表明证书的颁发机构是一个官方组织，而不是民间团体或私人机构，AICPA 的持证人都会有自己所在州政府办法的执照和注册编号，是可以在政府网站上查询的。
Certified 这个词保证了AICPA 的官方权威性。
P-Public ，Public 这个词是公众的意思，中国CPA 中也有Public ，说明这张证书的持证人服务的对象是公众，AICPA 持证人有权利和责任为公众签字证明企业的财务年报所披露的信息是否是真实，完整和客观的。
Public 这个词也就是我们俗称的签字权，它是一份很大的荣誉。
所以单从AICPA 的名字中，我们就可以把AICPA 定义为是一张全球会计领域，受美国政府认可并具有签字审计权的会计证书。
从其他会计组织一探王者地位AICPA 有着百年以上的历史，同时也是世界上规模最大的会计师协会，全球会员人数达到近40万，而我们熟知的一些其他会计师协会，ACCA 全球会员规模为14万，中国CPA 全球会员规模为12万，CMA 全球会员规模为7万，远远不能和AICPA 进行比较，同时AICPA 也是全球会计联盟（GAA ）的11个成员国之一，GAA 的成员都是各国最顶尖的会计师协会，比如香港会计师公会（HKICPA ）,英格兰及威尔士特许会计师协会（ICAEW ）,澳大利亚特许会计师协会（ICAA ）,加拿大特许会计师协会（CICA ）,日本公认会计士协会（JICPA ）等。
ACCA资产类中英文词汇表
ACCA资产类中英文词汇表流动资产Current assets货币资金Cash and cash equivalents库存现金Cash on hand银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier's cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits交易性金融资产Financial assets held for trading短期投资Short-term investments股票Short-term investments-stock债券Short-term investments-corporate bonds基金Short-term investments-corporate funds其他Short-term investments-other短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance、应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves资产减值损失Asset impairment loss预付账款Advance payment应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value consumption goods材料成本差异Materials cost variance自制半成品Semi-Finished goods在途物资Materials in transport库存商品Finished goods商品进销差价Differences between purchasing and selling price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 reserves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长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reserves 股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor's rights investment depreciation reserves委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves 机器设备减值准备Machinery equipment depreciation reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks,Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income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待处理流动资产损溢Wait deal intangible assets loss or income待处理固定资产损溢Wait deal fixed assets loss or income。
审计词汇表
审计词汇表attestation 鉴证audit of financial statements 财务报表审计high levels of assurance 高水平保证compilation 编制reliability 可靠性relevance 相关性1professional skepticism 职业谨慎objectivity 客观性professional competence 专业胜任能力audit engagement letter 业务约定书the client 委托人the existing CPA 现任注册会计师the successor CPA 后任注册会计师the preceding CPA前任注册会计师issue the audit report 出具审计报告expert 专家the board of directors 董事会determine the nature，timing and extent of the audit procedures 确定审计程序性质、时间和范围a general knowledge of ——初步了解―――情况a more knowledge of——进一步了解情况the prior year’s working papers 以前年度工作底稿minutes of meeting 会议纪要business risks 经营风险accounting estimate 会计估计management representations 管理层声明going concern assumption 持续经营假设audit plan 审计计划error 错误fraud舞弊misappropriation of assets 侵占资产materiality 重要性misstatements or omissions 错报或漏报subsequent events 期后事项audit risk 审计风险detection risk 检查风险inappropriate audit opinion 不适当审计意见material misstatement 重大错报tolerable misstatement 可容忍错报the acceptable level of detection risk 可接受检查风险walk-through test 穿行测试flow chart 流程图audit evidence 审计证据substantive procedures 实质性程序assertions 认定existence 存在occurrence 发生completeness 完整性rights and obligations 权利和义务valuation and allocation 计价和分摊cutoff 截止accuracy 准确性classification 分类inspection 检查supervision of counting 监盘observation 观察confirmation 函证computation 计算analytical procedures 分析程序vouch 核对trace 追查audit sampling 审计抽样error 误差expected error 预期误差population 总体sampling risk 抽样风险non- sampling risk 非抽样风险sampling unit 抽样单位statistical sampling 统计抽样tolerable error 可容忍误差the risk of under reliance 信赖不足风险the risk of over reliance 信赖过度风险the risk of incorrect rejection 误拒风险the risk of incorrect acceptance 误受风险cash receipt 现金收入cash disbursement现金支出bank statement 银行对账单bank reconciliation 银行存款余额调节表balance sheet date 资产负债表日net realizable value 可变现净值sale invoice 销售发票price list 价目表positive confirmation request 积极式询证函negative confirmation request消极式询证函audit report 审计报告unqualified opinion 无保留意见qualified opinion 保留意见disclaimer of opinion 无法表示意见adverse opinion否定意见Chap. 1“四大”会计师事务所：普华永道Princewater - houseCoopers安永Ernst & Young毕马威KPMG德勤Deloitte Touche Tohmatsu安达信Arthur Anderson安然Enron世通worldcom国际机构名称：国际会计师联合会IFAC国际会计师联合会下设国际审计和鉴证准则理事会IAASB美国注册会计师协会AICPA中国注册会计师协会CICPA审计audit内部审计internal audit风险导向审计方法risk-oriented audit approachChap. 2审阅业务review有限责任公司制limited liability companies, LLCs有限责任合伙制limited liability partnerships, LLPsChap. 3注册会计师职业道德规范code of ethics for professional accountants Rules of professional conduct独立independence客观objectivity公正integrity专业胜任能力professional competence应有关注due care保密confidentiality confidence职业行为professional conduct技术准则technical standards实质上独立和形式上独立Independence in fact and appearance费用fee佣金commission经济利益interest经济利益冲突conflicts of interest舞弊fraud差错errorChap.4鉴证业务assurance services质量管理quality control of auditChap. 5注册会计师法律责任Professional responsibility /legal liability“深口袋”理论deep-pocket theory诉讼爆炸litigation explosion违约breach the contract过失negligence欺诈illegal actsChap. 6审计目标audit objectives财务报表认定：financial statement assertions存在existence权利与义务rights and obligations发生occurrence完整性completeness准确性和计价accuracy and valuation分类和可理解性classification and understandability截止cut-off财务报表循环cycles业务约定书engagement letter管理层声明书report of the directors’responsibilities for the financi al statement /management representationChap. 7审计证据audit evidence审计工作底稿audit working paper审计记录audit recordsChap. 8计划工作planning重要性materiality审计风险audit risk检查风险detection risk重大错报风险risk of material misstatementChap. 9风险评估risk evaluation分析程序analytical procedures内部控制internal control控制环境control environment信息系统与沟通information system and communicationChap. 10控制测试test of control报表层次重大错报material misstatement on level of financial stateme nt认定层次重大错报material misstatement on level of assertion实质性程序substantive proceduresChap. 11舞弊fraudChap. 12审计抽样sampling抽样风险sampling risk非抽样风险non-sampling risk统计抽样statistical sampling非统计抽样non-statistical samplingChap. 13 Sales and receivables cycleChap.14 Purchases and payables cycleChap.15 Inventory recording cycle监盘physical inspectionChap.16 Investment and finance cycleChap.17 Audit of monetary assetsChap.18 完成审计工作finish the audit work期初余额opening balance期后事项subsequent events或有事项contingent eventsChap.19审计报告Audit report审计报告要素标题title收件人receiver引言段introduction管理层对财务报表责任段management’s responsibility for the financi alstatements注册会计师责任段auditor’s responsibility审计意见段opinion注册会计师监管和盖章auditor’s signature会计师事务所名称、地址和盖章auditor’s address报告日期date of the Auditor’s report无保留意见unqualified audit report保留意见qualified opinion无法表示意见disclaimer否定意见adverse。
财务管理-会计英语专用词汇及术语（中英文版）
财务管理-会计英语专用词汇及术语（中英文版）会计科目英文Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeeping 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant 注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Ine statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange mission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure disclose 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner’s equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业 Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders’ equity 股东权益Window dressing 门面粉饰Account 帐户会计英文(中英文对照)一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents1001 现金 Cash1002 银行存款 Cash in bank1009 其他货币资金 Other cash and cash equivalents'100901 外埠存款 Other city Cash in bank'100902 银行本票 Cashier's cheque'100903 银行汇票 Bank draft'100904 信用卡 Credit card'100905 信用证保证金 L/C Guarantee deposits'100906 存出投资款 Refundable deposits1101 短期投资 Short-term investments'110101 股票 Short-term investments - stock'110102 债券 Short-term investments - corporate bonds'110103 基金 Short-term investments - corporate funds'110110 其他 Short-term investments - other1102 短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable1111 应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance1121 应收股利 Dividend receivable1122 应收利息 Interest receivable1131 应收账款 Account receivable1133 其他应收款 Other notes receivable1141 坏账准备 Bad debt reserves1151 预付账款 Advance money1161 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories1201 物资采购 Supplies purchasing1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料成本差异 Materials cost variance1241 自制半成品 Semi-Finished goods1243 库存商品 Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资 Work in process - outsourced1261 委托代销商品 Trust to and sell the goods on a mission basis1271 受托代销商品 missioned and sell the goods on a mission basis1281 存货跌价准备 Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stages1301 待摊费用 Deferred and prepaid expenses长期投资 Long-term investment1401 长期股权投资 Long-term investment on stocks'140101 股票投资 Investment on stocks'140102 其他股权投资 Other investment on stocks1402 长期债权投资 Long-term investment on bonds'140201 债券投资 Investment on bonds'140202 其他债权投资 Other investment on bonds1421 长期投资减值准备 Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备 Bcreditor's rights investment depreciation reserves1431 委托贷款 Entrust loans'143101 本金 Principal'143102 利息 Interest'143103 减值准备 Depreciation reserves固定资产 Fixed assets1501 固定资产 Fixed assets房屋 Building建筑物 Structure机器设备 Machinery equipment运输设备 Transportation facilities工具器具 Instruments and implement1502 累计折旧 Accumulated depreciation1505 固定资产减值准备 Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciationreserves1601 工程物资 Project goods and material'160101 专用材料 Special-purpose material'160102 专用设备 Special-purpose equipment'160103 预付大型设备款 Prepayments for equipment'160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate1603 在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul project1605 在建工程减值准备 Construction-in-process depreciation reserves1701 固定资产清理 Liquidation of fixed assets无形资产 Intangible assets1801 无形资产 Intangible assets专利权 Patents非专利技术 Non-Patents商标权 Trademarks, Trade names著作权 Copyrights土地使用权 Tenure商誉 Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备 Patent rights depreciation reserves商标权减值准备 trademark rights depreciation reserves1815 未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or ine1901 长期待摊费用 Long-term deferred and prepaid expenses1911 待处理财产损溢 Wait deal assets loss or ine'191101待处理流动资产损溢 Wait deal intangible assets loss or ine'191102待处理固定资产损溢 Wait deal fixed assets loss or ine二、负债类 Liability短期负债 Current liability2101 短期借款 Short-term borrowing2111 应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance2121 应付账款 Account payable2131 预收账款 Deposit received2141 代销商品款 Proxy sale goods revenue2151 应付工资 Accrued wages2153 应付福利费 Accrued welfarism2161 应付股利 Dividends payable2171 应交税金 Tax payable'217101 应交增值税 value added tax payable'21710101 进项税额 Withholdings on VAT'21710102 已交税金 Paying tax'21710103 转出未交增值税 Unpaid VAT changeover'21710104 减免税款 Tax deduction'21710105 销项税额 Substituted money on VAT'21710106 出口退税 Tax reimbursement for export'21710107 进项税额转出 Changeover withnoldings on VAT'21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax'21710109 转出多交增值税 Overpaid VAT changeover'21710110 未交增值税 Unpaid VAT'217102 应交营业税 Business tax payable'217103 应交消费税 Consumption tax payable'217104 应交资源税 Resources tax payable'217105 应交所得税 Ine tax payable'217106 应交土地增值税 Increment tax on land value payable '217107 应交城市维护建设税 Tax for maintaining and building cities payable'217108 应交房产税 Housing property tax payable'217109 应交土地使用税 Tenure tax payable'217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT)payable'217111 应交个人所得税 Personal ine tax payable2176 其他应交款 Other fund in conformity with paying2181 其他应付款 Other payables2191 预提费用 Drawing expense in advance其他负债 Other liabilities2201 待转资产价值 Pending changerover assets value2211 预计负债 Anticipation liabilities长期负债 Long-term Liabilities2301 长期借款 Long-term loans一年内到期的长期借款 Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year2311 应付债券 Bonds payable'231101 债券面值 Face value, Par value'231102 债券溢价 Premium on bonds'231103 债券折价 Discount on bonds'231104 应计利息 Accrued interest2321 长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-term account payable due withinone year一年后到期的长期应付Long-term account payable over one year2331 专项应付款 Special payable一年内到期的专项应付 Long-term special payable due within one year一年后到期的专项应付Long-term special payable over one year2341 递延税款 Deferral taxes三、所有者权益类 OWNERS' EQUITY资本 Capita3101 实收资本(或股本) Paid-up capital(or stock)实收资本 Paicl-up capital实收股本 Paid-up stock3103 已归还投资 Investment Returned公积3111 资本公积 Capital reserve'311101 资本(或股本)溢价 Cpital(or Stock) premium'311102 接受捐赠非现金资产准备Receive non-cash donate reserve'311103 股权投资准备 Stock right investment reserves'311105 拨款转入 Allocate sums changeover in'311106 外币资本折算差额 Foreign currency capital'311107 其他资本公积 Other capital reserve3121 盈余公积 Surplus reserves'312101 法定盈余公积 Legal surplus'312102 任意盈余公积 Free surplus reserves'312103 法定公益金 Legal public welfare fund'312104 储备基金 Reserve fund'312105 企业发展基金 Enterprise expansion fund'312106 利润归还投资Profits capitalizad on return of investment利润 Profits3131 本年利润 Current year profits3141 利润分配 Profit distribution'314101 其他转入 Other changeover in'314102 提取法定盈余公积 Withdrawal legal surplus'314103 提取法定公益金Withdrawal legal public welfare funds'314104 提取储备基金 Withdrawal reserve fund'314105 提取企业发展基金Withdrawal reserve for business expansion'314106 提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfarefund'314107 利润归还投资Profits capitalized on return of investment'314108 应付优先股股利 Preferred Stock dividends payable'314109 提取任意盈余公积Withdrawal other mon accumulation fund'314110 应付普通股股利 mon Stock dividends payable'314111 转作资本(或股本)的普通股股利mon Stock dividends change to assets(orstock)'314115 未分配利润 Undistributed profit四、成本类 Cost4101 生产成本 Cost of manufacture'410101 基本生产成本 Base cost of manufacture'410102 辅助生产成本 Auxiliary cost of manufacture4105 制造费用 Manufacturing overhead材料费 Materials管理人员工资 Executive Salaries奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare会议费 Conference加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehicles maintenance油料费 Vehicles maintenance培训费 Education and training接待费 Entertainment图书、印刷费 Books and printing运费 Transportation保险费 Insurance premium支付手续费 mission杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article of consumption劳动保护费 Labor protection fees季节性停工损失 Loss on seasonality cessation 4107 劳务成本 Service costs五、损益类 Profit and loss收入 Ine业务收入 OPERATING INE5101 主营业务收入 Prime operating revenue产品销售收入 Sales revenue服务收入 Service revenue5102 其他业务收入 Other operating revenue材料销售 Sales materials代购代售包装物出租 Wrappage lease出让资产使用权收入 Remise right of assets revenue返还所得税 Reimbursement of ine tax其他收入 Other revenue5201 投资收益 Investment ine短期投资收益 Current investment ine长期投资收益 Long-term investment ine计提的委托贷款减值准备 Withdrawal of entrust loans reserves 5203 补贴收入 Subsidize revenue国家扶持补贴收入 Subsidize revenue from country其他补贴收入 Other subsidize revenue5301 营业外收入 NON-OPERATING INE非货币性交易收益 Non-cash deal ine现金溢余 Cash overage处置固定资产净收益 Net ine on disposal of fixed assets出售无形资产收益 Ine on sales of intangible assets固定资产盘盈 Fixed assets inventory profit罚款净收入 Net amercement ine支出 Outlay业务支出 Revenue charges5401 主营业务成本 Operating costs产品销售成本 Cost of goods sold服务成本 Cost of service5402 主营业务税金及附加 Tax and associate charge营业税 Sales tax消费税 Consumption tax城市维护建设税 Tax for maintaining and building cities 资源税 Resources tax土地增值税 Increment tax on land value5405 其他业务支出 Other business expense销售其他材料成本 Other cost of material sale其他劳务成本 Other cost of service其他业务税金及附加费 Other tax and associate charge 费用 Expenses5501 营业费用 Operating expenses代销手续费 Consignment mission charge运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees5502 管理费用 Administrative expenses职工工资 Staff Salaries修理费 Repair charge低值易耗摊销 Article of consumption办公费 Office allowance差旅费 Travelling expense工会经费 Labour union expenditure研究与开发费 Research and development expense福利费 Employee benefits/welfare职工教育经费 Personnel education待业保险费 Unemployment insurance劳动保险费 Labour insurance医疗保险费 Medical insurance会议费 Coferemce聘请中介机构费 Intermediary organs咨询费 Consult fees诉讼费 Legal cost业务招待费 Business entertainment技术转让费 Technology transfer fees矿产资源补偿费 Mineral resources pensation fees排污费 Pollution discharge fees房产税 Housing property tax车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 土地使用税 Tenure tax印花税 Stamp tax5503 财务费用 Finance charge利息支出 Interest exchange汇兑损失 Foreign exchange loss各项手续费 Charge for trouble各项专门借款费用 Special-borrowing cost5601 营业外支出 Nonbusiness expenditure捐赠支出 Donation outlay减值准备金 Depreciation reserves非常损失 Extraordinary loss处理固定资产净损失 Net loss on disposal of fixed assets出售无形资产损失 Loss on sales of intangible assets固定资产盘亏 Fixed assets inventory loss债务重组损失 Loss on arrangement罚款支出 Amercement outlay5701 所得税 Ine tax以前年度损益调整 Prior year ine adjustment专业术语consistency 一贯性substance over form 实质重于形式materiality 重要性prudence 谨慎性current asset 流动资产non-current asset 非流动资产round it up, round it down 四舍五入contingent liability 或有负债creditor 债权人rendering of service 提供劳务royalties 版税bonus share 分红股redempte share 赎回股份debenture 债券credit 贷方depreciation 折旧residual value 剩余价值accounting treatment 会计处理accrual concept 权责发生制概念net book value 账面净值straight line method 直线法carrying amount 资产净值（资产－累计折旧－减值）rule of thumb 经验法contribution margin 边际贡献deferred ine 递延收入finance lease 融资租赁cash equivalents 现金等价物operating lease 经营租赁capital appreciation 资本增值amortization 分摊incremental budget 增量预算zero based budget 零基预算continuous budget 滚动预算deferred tax 递延税款permanent difference 永久性差异timing difference 时间性差异flow through method 应付税款法events after balance sheet date 资产负债表日后事项return on investment (ROI) 投资回报率profit before interest and tax 息税前利润profit margin 利润率retrospective application 追溯调整法prospective application 未来适用法英文会计报表利润表INE STATEMENT 项目ITEMS 产品销售收入Sales of products其中：出口产品销售收入Including：Export sales 减：销售折扣与折让Less：Sales discount and allowances产品销售净额Net sales of products 减：产品销售税金Less：Sales tax产品销售成本Cost of sales 其中：出口产品销售成本Including：Cost of export sales产品销售毛利Gross profit on sales 减：销售费用Less：Selling expenses管理费用General and administrative expenses 财务费用Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (minus interest ine)汇兑损失(减汇兑收益) Exchange losses(minus exchange gains)产品销售利润Profit on sales 加：其他业务利润Add：profit from other operations营业利润Operating profit 加：投资收益Add：Ine on investment加：营业外收入Add：Non-operating ine 减：营业外支出Less：Non-operating expenses 加：以前年度损益调整Add：adjustment of loss and gain for previous years利润总额Total profit 减：所得税Less：Ine tax 净利润Net profit 资产负债表 BALANCE SHEET资产ASSETS 流动资产CURRENT ASSETS 现金Cash on hand 备用金Pretty cash银行存款Cash in banks 有价证券Marketable receivable 应收票据Notes receivable应收帐款Accounts receivable 减：坏帐准备Less：allowance for bad debts 预付货款Prepayments-supplies内部往来Inter-pany accounts 其他应收款Other receivables 待摊费用Prepaid and deferred expenses存货Inventories 减：存货变现损失准备： Less：allowance on inventory reduction to market已转未完工生产成本Transferred in production cost transforming一年内到期的长期投资Matured long time investments within a year流动资产合计Total current assets 长期投资：LONG TERM INVESTMENT长期投资Long term investments拨付所属资金Funds to burnchs一年以上的应收款项Accounts receivable over a year 固定资产：FIXED ASSETS固定资产原价Fixed assets-cost 减：累计折旧Less:accumulated depreciation固定资产净值Fixed assets-net value 固定资产清理Disposal of fixed assets融资租入固定资产原价：Fixed assets-cost on financial lease减：融资租入固定资产折旧Less：accumulated depreciation 融资租入固定资产净值：Fixed assets-net value on financial lease在建工程：CONSTRUCTION WORK IN PROCESS 无形资产INTANGIBLE ASSETS场地使用权Right to the use of a site 工业产权及专有技术Industrial property right and patents其他无形资产Other intangibles 无形资产合计T otal intangible assets其它资产OTHER ASSETS 开办费Organization expenses 递延投资损失Deferred investment筹建期间汇兑损失Exchange losses during organization period losses递延税款借项Debit side of deferred tax 其他递延支出Other deferred expenditures待转销汇兑损益Prepaid and deferred exchange loss 其他递延借款Debit side of other deferred其他资产合计Total other Assets 资产总计TOTAL ASSETS负债及所有者权LIABILITIES AND CAPITAL 流动负债：CURRENT LIABILITIES短期借款Short term loans 应付票据Notes payable 应付帐款Accounts payable内部往来Inter-pany accounts 预收货款Items received in advance-supplies应付工资Accrued payroll 应交税金T axes payable 应付股利Dividends payable其他应付款Other payables 预提费用Accrued expenses职工奖励及福利费用Bonus and welfare funds一年内到期的长期负债Matured long term liabilities within a year其他流动负债Other current liabilities 流动负债合计Total current liabilities长期负债：LONG TERM LIABILITIES 长期借款long term loans 应付公司债Bonds payable 应公司债溢价（折价）Premium on bonds payable（discount）一年以上的应付款项Accounts payable over a year 长期负债合计：Total long term liabilities其他负债：OTHER LIABILITIES 筹建期间汇兑收益Exchange gains during organization period 递延投资收益Deferred investment gains 递延税款贷项Credit side of deferred tax 其他递延贷项Credit side of other tax 待转销汇兑收益Prepaid and deferred exchange profit其他负债合计Total other liabilities 负债合计T otal liabilities 所有者权益Investor’s equity委托加工材料Materials processed on mission受托代销商品Goods in consignment代管商品物资Good held in our custos 本年支付的进口环节税金Import tax paid this year由企业负责的应收票据贴现Contingent Liability incurred by discounted notes receivable租入固定资产Leasehold fixed assets应付帐款 Trade creditors 应收票据 Notes receivable 预收帐款Advances from customers应收股利Dividends receivable 代销商品款Consignment-in payables 应收利息 Interest receivable 应付工资 Payroll payable 应收帐款 Trade debtors 应付福利费 Welfare payable其他应收款 Other debtors 应付股利 Proposed dividends 坏帐准备 Provision for doubtful debts 应付短期债券 Short-term bonds payable 预付帐款 Prepayment 应交税金 Tax payable应收补贴款 Allowance receivable 其他应交款 Other payable to government待摊费用 Prepaid expenses 其他应付款 Other creditors待处理流动资产损益 Unsettled G/L on current assets 预提费用Accrued expenses存货 Inventories 一年内到期长期负债 Long term liabilities due within one year存货跌价准备Provision for obsolete stocks 其他流动负债Other current liability其他流动资产Other current 流动负债合计TOTAL CURRENT LIABILITIES流动资产合计TOTAL CURRENT ASSETS 长期股权投资Long term equity investment 应付债券Bonds payable 长期债券投资Long term securities investment长期应付款 Long term payable 长期投资减值准备 Provision for long-term investment 住房周转金Housing fund 其他长期负债Other long term liabilities长期投资合计 TOTAL LONG-TERM INVESTMENT长期负债合计 TOTAL LONG-TERM LIABILITIES 固定资产 Fixed assets累计折旧Accumulated depreciation 递延税款Deferred taxation 工程物资 Project material在建工程Construction in progress 其他负债合计TOTAL OTHER LIABILITIES固定资产减值准备Imparement 待处理固定资产损益Unsettled G/L on fixed assets负债合计TOTAL LIABILITIES 固定资产合计TOTAL FIXEDASSETS股本 Share capital资本公积 Capital surplus 无形资产 Intangible assets 盈余公积Surplus reserves开办费Pre-operating expenses 期初未分配利润Retained earnings, beginning of the year长期待摊费用Deferred assets 本年净利润NET INE FOR THE YEAR其他长期资产Other long term assets 所有者权益合计TOTAL EQUITIES无形及其他资产合计 TOTAL INTANGIBLE AND ASSETS 资产总计TOTAL ASSETS 负债及所有者权益总计TOTAL LIABILITIES AND EQUITY。
AICPA词汇表(美国CPA USCPA词汇表)
美国CPA 考试词汇表本词汇表提供给参加美国CPA 考试的考生使用，词汇表资源来自百度。
事实上还有一个更好的方法是，您可以使用亚马逊Kindle 阅读AICPA 辅导教材，Kindle 有内置的英汉词汇翻译软件，非常方便，省却了您查找本词汇表的时间。
立信USCPA Tina1 AAA 美国会计学会2Abacus 《算盘》杂志3abacus 算盘4Abandonment 废弃,报废;委付5abandonment value 废弃价值6abatement ①减免②冲销7ability to service debt 偿债能力8abnormal cost 异常成本9abnormal spoilage 异常损耗10above par 超过票面价值11above the line 线上项目12absolute amount 绝对数,绝对金额13absolute endorsement 绝对背书14absolute insolvency 绝对无力偿付15absolute priority 绝对优先求偿权16absolute value 绝对值17absorb 摊配,转并18absorption account 摊配账户,转并账户19absorption costing 摊配成本计算法20abstract 摘要表21abuse 滥用职权22abuse of tax shelter 滥用避税项目23 ACCA 特许公认会计师公会24accelerated cost recovery system 加速成本收回制度25accelerated depreciation method 加速折旧法,快速折旧法26acceleration clause 加速偿付条款,提前偿付条款27 acceptance ①承兑②已承兑票据③验收28acceptance bill 承兑票据29acceptance register 承兑票据登记簿30acceptance sampling 验收抽样31access time 存取时间32accommodation 融通33accommodation bill 融通票据34accommodation endorsement 融通背书35 account ①账户,会计科目②账簿,报表③账目,账项④记账36accountability 经营责任,会计责任37accountability unit 责任单位38Accountancy 《会计》杂志39accountancy 会计40accountant 会计员,会计师41accountant general 会计主任,总会计42accounting in charge 主管会计师43accountant,s legal liability 会计师的法律责任44accountant,s report 会计师报告45accountant,s responsibility 会计师职责46account form 账户式,账式47accounting ①会计②会计学48accounting assumption 会计假定,会计假设49accounting basis 会计基准,会计基本方法50accounting changes 会计变更51accounting concept 会计概念52accounting control 会计控制53accounting convention 会计常规,会计惯例54accounting corporation 会计公司55accounting cycle 会计循环56accounting data 会计数据57accounting doctrine 会计信条58accounting document 会计凭证59accounting elements 会计要素60accounting entity 会计主体,会计个体61accounting entry 会计分录62accounting equation 会计等式63accounting event 会计事项64accounting exposure 会计暴露,会计暴露风险65accounting firm 会计事务所66Accounting Hall of Fame 会计名人堂67accounting harmonization 会计协调化68accounting identity 会计恒等式69accounting income 会计收益70accounting information 会计信息71accounting information system 会计信息系统72accounting internationalization 会计国际化73accounting journals 会计杂志74accounting legislation 会计法规75accounting manual 会计手册76accounting objective 会计目标77accounting period 会计期78accounting policies 会计政策79accounting postulate 会计假设80accounting practice 会计实务81accounting principle 会计原则82Accounting Principle Board 会计原则委员会83accounting procedures 会计程序84accounting profession 会计职业,会计专业85accounting rate of return 会计收益率86accounting records 会计记录,会计簿籍87Accounting Review 《会计评论》88accounting rules 会计规则89Accounting Series Release 《会计公告文件》90accounting service 会计服务91accounting software 会计软件92accounting standard 会计标准,会计准则93accounting standardization 会计标准化94Accounting Standards Board 会计准则委员会(英)95Accounting Standards Committee 会计准则委员会(英)96accounting system ①会计制度②会计系统97accounting technique 会计技术98accounting theory 会计理论99accounting transaction 会计业务,会计账务100Accounting Trend and Techniques 《会计趋势和会计技术》101 accounting unit 会计单位102 accounting valuation 会计计价103 accounting year 会计年度104 accounts 会计账簿,会计报表105 account sales 承销清单,承销报告单106 accounts payable 应付账款107accounts receivable 应收账款108accounts receivable aging schedule 应收账款账龄分析表109 accounts receivable assigned 已转让应收账款110 accounts receivable collection period 应收账款收款期111 accounts receivable discounted 已贴现应收账款112 accounts receivable financing 应收账款筹资,应收账款融资113 accounts receivable management 应收账款管理114 accounts receivable turnover 应收账款周转率,应收账款周转次数115 accretion 增殖116 accrual basis accounting 应计制会计,权责发生制会计117 accrued asset 应计资产118 accrued expense 应计费用119 accrued liability 应计负债120 accrued revenue 应计收入121 accumulated depreciation 累计折旧122 accumulated dividend 累计股利123 accumulated earnings tax 累积盈余税,累积收益税124 accumulation 累积,累计125acid test ratio 酸性试验比率126acquired company 被盘购公司,被兼并公司127127 acquisition 购置,盘购128 acquisition accounting 盘购会计129 acquisition cost 购置成本130 acquisition decision 购置决策131 acquisition excess 盘购超支132 acquisition surplus 盘购盈余133 across-the-board 全面调整134 ACT 预交公司税135 act 法案,法规136action 起诉,诉讼137active account 活动账户138 active assets 活动资产139 activity 业务活动,作业140activity account 作业账户141activity accounting 作业会计142 activity ratio 业务活动比率143 activity variance 业务活动量差异144 act of bankruptcy 破产法145 act of company 公司法146 act of God 天灾,不可抗力147 actual capital 实际资本148 actual value 实际价值 149actual wage 实际工资150 added value 增值151 added value statement 增值表152 added value tax 增值税153addition 增置,扩建154additional depreciation 附加折旧,补提折旧155 additional paid-in capital 附加实缴资本156additional tax 附加税157adequate disclosure 充分披露158 adjunct account 附加账户159adjustable-rate bond 可调整利率债券160adjusted gross income 调整后收益总额,调整后所得总额161 adjusted trial balance 调整后试算表162 adjusting entry 调整分录163 adjustment 调整164 adjustment account 调整账户165 adjustment bond 调整债券166administrative accounting 行政管理会计167administrative budget 行政管理预算168 administrative expense 行政管理费用169 ADR 资产折旧年限幅度170 ad valorem tax 从价税171 advance 预付款,垫付款172 advance corporation tax 预交公司税173 advances from customers 预收客户款174 advance to suppliers 预付货款175adventure 投机经营,短期经营176adverse opinion 反面意见,否定意见177 adverse variance 不利差异,逆差178 advisory services 咨询服务179 affiliated company 联营公司180 affiliation 联营181 after closing trial balance 结账后试算表182 after cost 售后成本183after date 出票后兑付184after sight 见票后兑付185 after-tax 税后186 AGA 政府会计师联合会187 age 寿命,账龄,资产使用年限188 age allowance 年龄减免189 age analysis 账龄分析190 agency 代理,代理关系191 agency commission 代理佣金192 agency fund 代管基金193 agenda 议事日程,备忘录194 agent 代理商,代理人195 aggregate balance sheet 合并资产负债表196 aggregate income statement 合并损益表197 AGI 调整后收益总额,调整后所得总额198 aging of accounts receivable 应收账款账龄分析199 aging schedule 账龄表200 agio 贴水,折价201 agiotage 汇兑业务,兑换业务202 AGM 年度股东大会203agreement 协议204agreement of partnership 合伙协议205 AICPA 美国注册公共会计师协会206 AIS 会计信息系统207 all capital earnings rate 资本总额收益率208 all-inclusive income concept 总括收益概念 209 allocation 分摊,分配210 allocation criteria 分配标准211 allotment ①分配,拨付②分配数,拨付数212allowance ①备抵②折让③津贴213allowance for bad debts 呆账备抵214allowance for depreciation 折旧备抵账户215 allowance method 备抵法216 all-purpose financial statement 通用财务报表,通用会计报表217 alpha risk 阿尔法风险,第一种审计风险218altered check 涂改支票219alternative accounting methods 可选择性会计方法220 alternative proposals 替代方案,备选方案221amalgamation 企业合并222American Accounting Association 美国会计学会223American depository receipts 美国银行证券存单,美国银行证券托存收据224American 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225American option 美式期权226American Stock Exchange 美国股票交易所227 amortization ①摊销②摊还228 amortized cost 摊余成本229 amount 金额,合计230 amount differ 金额不符231 amount due 到期金额232amount of 1 dollar 1 元的本利和233analysis 分析234analyst 分析师235analytical review 分析性检查236 annual audit 年度审计237annual closing 年度结账238annual general meeting 年度股东大会239 annualize 按年折算240 annualized net present value 折算年度净现值241 annual report 年度报告242annuity 年金243annuity due 期初年金244annuity in advance 预付年金245 annuity in arrears 迟付年金246 annuity method of depreciation 年金折旧法247 antedate 填早日期248anticipation 预计,预列249anti-dilution clause 防止稀释条款250anti-pollution investment 消除污染投资251 anti-profiteering tax 反暴利税252anti-tax avoidance 反避税253anti-trust legislation 反拖拉斯立法254 A/P 应付账款255 APB 会计原则委员会256 APB Opinion 《会计原则委员会意见书》257 Application 申请,申请书258 applied overhead 已分配间接费用259 appraisal 估价260 appraisal capital 评估资本261 appraisal surplus 估价盈余262 appraiser 估价员,估价师263appreciation 增值264appropriated retained earnings 已拨定留存收益,已指定用途留存收益265 appropriation 拨款,指拨经费266 appropriation account ①拨款账户②留存收益分配账户267 appropriation budget 拨款预算268approval 核定,审批269approved account 核定账户 270approved bond 核定债券271 A/R 应收账款272arbitrage 套利,套汇273arbitrage transaction 套利业务,套汇业务274 arbitration 仲裁,公断275arithmetical error 算术误差276arm,s-length price 正常价格,公正价格277arm,s-length transaction 一臂之隔交易,正常交易278 ARR 会计收益率279 arrears ①拖欠,欠款②迟付280 arrestment 财产扣押281 Authur Anderson & Co. 约瑟?安德森会计师事务所,安达信会计师事务所282 article 文件条文,合同条款283 articles of incorporation 公司章程284 articles of partnership 合伙契约285 articulate 环接286articulated concept 环接观念287artificial intelligence 人工智能288 ASB 审计准则委员会289 ASE 美国股票交易所290 Asian Development Bank 亚洲开发银行291 Asian dollar 亚洲美元292 asking price 索价,卖方报价293 assessed value 估定价值294 assessment ①估定,查定②特别税捐,特别摊派税捐295asset 资产296asset cover 资产担保,资产保证297asset depreciation range 资产折旧年限幅度298asset-liability view 资产—负债观念299 asset quality 资产质量300 asset retirement 资产退役,资产报废301 asset revaluation 资产重估价302 asset stripping 资产剥离,资产拆卖303 asset structure 资产结构304 asset turnover 资产周转率305 asset valuation 资产计价306 assignment of accounts receivable 应收账款转让307 associated company 联属公司,附属公司308 Association of Government Accounting 政府会计师协会309 assumed liability 承担债务,承付债务310AT 税后311at cost 按成本312 at par 按票面额,平价313 at sight 见票兑付,即期兑付314 attached account 被查封账户315 attachment 扣押,查封316attest 证明,验证317attestation 证明书,鉴定书318audit 审核,审计319auditability 可审核性320audit committee 审计委员会321 audit coverage 审计范围322 audited financial statement 审定财务报表,审定会计报表323 audit evidence 审计证据,审计凭证324 Audit Guides 《审计指南》 325auditing ①审计②审计学326 auditing procedure 审计程序327 auditing process 审计过程328auditing standard 审计标准,审计准则329Auditing Standards Board 审计准则委员会330 Auditor 审计员,审计师331auditor general 审计主任,总审计332auditor,s legal liability 审计师法律责任333 auditor,s opinion 审计师意见书334 auditor,s report 审计师报告,查账报告 335audit program 审计工作计划336 audit report 审计报告 337audit risk 审计风险338 audit sampling 审计抽样339 audit software 审计软件340 audit test 审计抽查341audit trail 审计脉络,审计线索342audit working paper 审计工作底稿343authorized capital stock 核定股本,法定股本344 automated clearing house 自动票据交换所345 automated teller machine 自动取款机346 automatic transfer service 自动转账服务347 available asset 可用资产348 available inventory 可用存货349 average balance 平均余额350 average collection period 平均收款期351 average cost 平均成本352 average-cost method 平均成本法353 average inventory 平均存货,平均库存354 average life 平均寿命,平均使用年限355 average payment period (of accounts payable) 应付账款平均付款期356 average rate of return 平均收益率357 averages 股票价格平均指数358 avoidable cost 可避免成本359 back charge 欠费费用360 back date 倒填日期,填早日期361 backed bill 背书票据362 back-end load 后期负担363 backer ①票据担保人②财务支持人364 backlog depreciation 欠提折旧365 back order 欠交订货366 back pay 欠付工资367 back tax 欠交税款368 back-to-back credit 对开信用证369 back-to-back loan 对销贷款370back wardation 倒价371backward integration 逆向合并372 bad check 空头支票373bad debt 呆账,呆账账户374bad debt account 呆账账户375 bad debt expense 呆账费用376 bad debt ratio 呆账比率377 bad debt recovery 呆账收回378 bailment 寄销,寄托379bailout 抽资380bailout period 投资返还期381 balance ①余额②平衡382 balance budget 平衡预算383 balance due 结欠余额384 balance fund 平衡基金385balance of account 账户余额386balance of payment 国际收支差额387balance of retained earnings 留存收益余额388 balance sheet 资产负债表389 balance sheet account 资产负债表账户390 balance sheet analysis 资产负债表分析391 balance sheet audit 资产负债表审计392 balance sheet date 结账日期393 balance sheet ratio 资产负债表比率394 balance sheet total 资产负债表总额395 balloon payment 漂浮式付款396bank 银行397bank(er,s) acceptance 银行承兑,银行承兑汇票398 bank balance 银行存款余额399bankbook 存折400bank charge 银行手续费401bank checking account 银行支票账户,银行活期存款账户402 bank confirmation 银行证明信函403 bank credit 银行信用,银行信贷404 bank custody 银行保险库 405bank draft 银行汇票406 banker ①银行家②银行407 bank failure 银行倒闭 408bank loan 银行贷款409 bank overdraft 银行透支410 bank reconciliation statement 银行对账单,银行存款调节表411 bank reference 银行征信信函412 bank run 银行挤兑413 bankruptcy 破产414 bankruptcy act 破产法415 bankruptcy cost 破产成本416 bankruptcy court 破产法院417 bankruptcy prediction 破产判断418 Bankruptcy Reform Act of 1978 1978 年破产改革法419 bank transfer 银行汇兑业务,银行转账业务420 bargain ①合同,谈判②廉价货421 bargain money 定金422 bargain purchase option 承租人优先购置权423 bargain renewed option 承租人优先续租权424 bargain sale 廉价销售425 barometers 经济晴雨表,经济指标426 barometers stock 晴雨表股票427 barter 以货易货428 barter transaction 易货业务429 base 基数430 base period 基期431 base price 基价432 base rate 基础利率433 base stock 基础存量434 BASIC 基础语言435 basic earnings per share 每股基础收益436 basis 基准437 basis of accounting 会计基准,会计方法438 basis of taxation 计税基准439 basis point 基点440 basket purchase 整套采购,总价采购441 batch costing 分批成本计算法442 batch processing 分批处理,分批数据处理443 B/D 过次页444 B/E 汇票445 BE analysis 损益分界分析,保本分析446 bear ①承担,负担②卖空者,空头447 bearer 持票人448 bearer bond 不记名债券449 bearer draft 不记名汇票450 bear interest 附息,负担利息451 bear market 熊市,下跌行情452 bear squeeze 榨空头453 beating the market 战胜股市454 before-separation cost 分离前成本455 before-tax income 税前收益456 Beginners All-purpose Symbolic Instruction Code 基础语言,初学者通用符号指令语言457 beginning balance 期初余额458 beginning inventory 期初存货459 bellwether security 领头证券,龙头证券460 below par 低于票面价值461 below the line 线下项目462 beneficial interest 受益人权益463 beneficial owner 受益权人464 beneficiary 受益人,受款人,受赔人465 benefit ①效益,利益②福利金,津贴466 benefit-cost analysis 效益成本分析467 benefit-cost ratio 效益成本比率468 benefit fund 福利基金469 benefit in kind 实物福利470 benefit system 职工福利制度471 best-efforts agreement 证券尽力推销协议472 beta coefficient 贝塔系数473 beta risk 贝塔风险,第二种类型误差474 betterment 改造投资,改造工程投资475 B/F 余额承前476 Bias 偏差,偏向性477 bid ①买价②投标478 bid bond 投标保证金479 bid price ①买方出价,买价②投标价格480 big bath 巨额冲销481 Big Board 大证券交易所482 Big Five 五大会计师事务所483 bill ①汇票,票据②通知单,清单③账单,发货票484 billing 开发票,开账单485 billing clerk 开票员486 bill of entry 报关单487 bill of exchange 汇票488 bill of lading 提货单,提单489 bill of materials 用料单490 bill of sales 销货清单,卖据491 bills payable 应付票据492 bills receivable 应收票据493 B/L 提货单494 black market 黑市495 black money 黑钱496 blank bill of lading 不记名提货单497 blank check 空白支票498 blank endorsement 不记名背书499 blanket mortgage 总括抵押 500blanket order 总括订货单501 blanket price 总括价格502 blind entry 失实分录,未加说明的分录503 blind purchase 盲目采购504 blue-chip 蓝筹码股票,热门股票505 blue-sky laws 蓝天法,股票发行控制法506 board chairman 董事长507 board minutes 董事会会议记录508 board of directors 董事会509 board of trade 同业公会,商会510 bond ①债券②保证书,保证金③忠诚保证511 bond conversion 债券兑换512 bond discount 债券折价513 bonded goods 保税货物514 bonded warehouse 保税仓库 515bond financing 债券筹资516 bondholder 债券持有人517 bond indenture 债券信托契约,债券契约518 bonding company 忠诚担保公司519 bond issue cost 债券发行成本520 bond premium 债券溢价521 bond rating 评定债券等级522 bonds outstanding 流通在外债券,未偿付债券523 bonds payable 应付公司债券524 bond yield 债券收益率525 bonus 奖金,红利526 bonus issue 发行红利股527 book ①账簿②账面的③记账528 book audit 账簿审计529 book balance 账面余额530 book inventory 账面存货,账面盘存531 bookkeeper 簿记员,记账员532 bookkeeping ①簿记,记账②簿记学533 book of final entry 终结分录账簿534 book of orginal entry 原始分录账簿535 book profit 账面利润,账面盈利536 book rate of return 账面收益率537 books of accounts 账簿538 book value 账面价值539 book value per share 每股账面价值540 boot 补价541 borrowing 借贷,借款542 borrowing power 借款能力543 bottom line 损益表底线,最终财务成果544 B/R 应收票据545 branch 分支机构,分店546 branch accounting 分支机构会计,分店会计547 branch current account 分支机构往来账户,分店往来账户548 branch ledger 分支机构分类账549 brand name 牌号名称,商标名称550 breach of contract 违约,违反合同551 breach of trust 违反信托552 breakdown 分解,按细目分类553 break-even analysis 损益分界分析,损益平衡分析554 break-even chart 损益分界图表,损益平衡图表555 break-even point 损益分界点,损益平衡点 556break-up value 拆卖价值557 bribes and kickbacks 贿赂和回扣558 bridging loan 过渡性贷款559 British Accounting Association 英国会计学会560 broker 经纪人561 brokerage 经纪人佣金562 brought down 入次页,过次页563 brought forward 承前页564 budget 预算565 budgetary control 预算控制566 budget decision 预算决策567 bugeting 预算编制568 budget management 预算管理569 budget variance 预算差异570 buffer stock 保险库存,缓冲存货571 bull ①买空②买空者,多头572 bullion 金银块,金银条573 bull market 牛市,涨市574 burden 间接费用575 burden rate 间接费用率576 business ①商业,工商业②企业③经营,营业577 business accounting 企业会计578 business barometer 工商业指标579 business combination 企业合并580 business cycle 商业周期,商业循环581 business environment 企业环境 582business failure 经营失败583 business income 企业收益,营业收益584 business risk 经营风险,营业风险585 business segment 企业分部586 business transaction 企业交易,营业业务587 business trust 企业经营信托588 buy and hold decision 购入和持存决策589 buyer,s credit 买方信贷590 buying expense 进货费用591 buyout 收购股权,收购控制股权592 buy over 收买,贿赂593 bylaws 公司章程细则594 by-product 副产品595 CA 特许会计师596 cable transfer 电汇597 calculation 计算598 calculator 计算器599 calendar year 日历年度600 call ①期前偿还,期前兑回②催交股款③买方期权601 callable bond 可提前兑回债券602 callable preferred stock 可提前兑回优先股603 call loan 活期拆放贷款604 call option 股票购买期权605 call premium 提前兑回溢价 606call price 提前兑回价格607 call provision 提前兑回条款608 cancelable lease 可取消租约 609cancelled check 注销支票610 C & F 货价加运费611 C & I 货价加保险费612 capacity ①生产能力②偿债能力613 capacity cost 生产能力成本,经营能力成本614 capacity to borrow 借款能力615 capacity to contract 订约能力,订约资格616 capital 资本金,资本617 capital account 资本账户618 capital addition 资本增置619 capital allowance 资本减免620 capital and liabilities ratio 资本负债比率621 capital appreciation 资本升值622 capital asset 资本性资产623 capital asset pricing model 资本性资产计价模型624 capital authorized 额定资本,法定资本625 capital budget 资本预算626 capital cost 资本成本627 capital deficit 资本亏绌628 capital expenditure 资本支出629 capital gain 资本利得,资本收益630 capital impairment 资本减损631 capital intensive 资本密集632 capital investment 资本投资633 capital investment appraisal 资本投资评价634 capitalization 资本化635 capitalization of earnings 收益资本化636 capitalization of interest 利息资本化637 capitalized value 资本化价值638 capital lease 资本租赁639 capital leverage 资本杠杆作用 640capital loss 资本损失641 capital maintenance concept 资本保持概念,资本维护概念642 capital market 资本市场643 capital market line 资本市场贝塔风险线644 capital outlay 资本支出645 capital-output ratio 资本产值比率 646capital paid-in 实缴股本,投入股本647 capital rationing 资本分配648 capital reorganization 资本改组649 capital reserve 资本公积金650 capital return 资本收益率,投资回收率651 capital stock 股本652 capital stock outstanding 发行股本,流通在外股本653 capital stock premium 股本溢价654 capital stock subscriptions 认购股本655 capital structure 股本结构656 capital structure decision 资本结构决策657 capital surplus 资本盈余658 capital turnover 资本周转率659 capital verification 资本验证,验资660 CAPM 资本性资产计价模型661 carried interest 附带权益662 carry back 结转前期扣减,移前扣减663 carrying cost 置存成本,储存成本664 carrying value ①置存价值②抵押品价值665 carry over ①结转下期扣减,移后扣减②结转库存,滚存量666 CASB 成本会计准则委员会667 cash ①现金②兑现668 cashability 变现能力669 cash account 现金账户670 cash asset 现金资产671 cash audit 现金审计672 cash basis accounting 现金收付制会计,收付实现制会计673 cash bonus 现金红利674 cash break-even analysis 现金损益分界分析675 cash budget 现金预算676 cash cow 现金母牛677 cash deficit 现金亏绌678 cash disbursement journal 现金支出日记账679 cash discount 现金折扣680 cash dividend 现金股利681 cash equivalent 现金等价物682 cash equivalent value 现金等值683 cash flow ①现金流转②现金流量684 cash flow statement 现金流转表,现金流量表685 cash-flow to capital-expenditure ratio 现金流量对资本支出比率686 cash-flow to total-debt ratio 现金流量对负债总额比率687 cash forecast 现金预测688 cashier 出纳员689 cashier,s check 银行本票690 cash in transit 在途现金691 cash journal 现金日记账692 cash on delivery 货到付现693 cash on hand 库存现金694 cash position 现金状况,现金头寸695 cash receipts journal 现金收入日记账696 cash records 现金记录697 cash sale 现金销售698 cash shortages and overages 现金缺溢699 cash statement 现金报表700 cash turnover ratio 现金周转率701 cash with order 现金订货,订货现金702 casting 加总,合计703 casual audit 临时审计704 CBA 成本效益分析705 CCA 现时成本会计706 CD 存款单707 ceiling 最高限额708 ceiling price 最高限价709 central bank 中央银行710 centralization 集中经营,集权711 certainty 确定性712 certainty decision 确定性决策713 certainty equivalent 确定等值714 certainty equivalent coefficient 确定等值系数715 certificate of capital verification 验资证明书716 certificate of deposit 存款单717 certificate of incorporation 公司登记执照,公司注册证书718 certificate of indebtedness 借据719 certificate of protest 拒付证明书720 certified accountant 注册会计师721 certified check 保付支票722 certified data processor 注册数据处理师723 certified financial planners 注册财务计划师724 certified financial statement 已审核财务报表,已审核会计报表725 certified information system auditor 注册信息系统审计师726 certified internal auditor 注册内部审计师727 certified management accountant 注册管理会计师728 certified public accountant 注册公共会计师729 certifying officer 签付员730 chain discount 连锁折扣731 chain liquidation 连续清算732 chairman of the board of director 董事长733 chairman,s report 董事长报告734 change fund 找零备用金735 changing prices accounting 物价变动会计736 charge ①费用②借记,借项③赊账④留置权737 charge account 赊账,赊账账户738 charge and discharge statement 信托财产(或遗产)收支报表739 charge card 付款卡740charge off 注销741charge sale 赊销742charter 执照,许可证743chartered accountant 特许会计师744chartered financial analyst 特许财务分析师745charted financial consultant 特许财务咨询师,特许财务顾问746 chartist 图表分析专家747 chart of accounts 账户分类表,会计科目表748 chattel 动产749 chattel mortgage 动产抵押750 check ①支票②检查,核对751 check and balance system 制约平衡制度,制衡制度752 check cleaning 支票交换753 checking account 支票账户,活期存款账户 754check register 支票登记簿755 check verification 支票验证756 chief accountant 总会计,会计主任 757chief auditor 总审计,审计主任758 chief cashier 总出纳,出纳主任759 chief financial officer 财务总裁,财务总经理760 CHIPS 票据交换所银行内部支付系统761 chronological book 序时账簿762 CIF 到岸价格763 circularization 发函询证764 circulating asset 流动资产765 circulating capital 流动资本,流动资金766 claim 索赔767 classification of accounts 账户分类表768 classification of assets 资产分类769 classification of liabilities 负债分类770 classification of stockholders, equity 股东产权分类771 classified common stock 分类普通股772 classified trial balance 分类试算表773 claw back 追回税款774 clean ①不附带保留条件②不附其他单据③不附利息775 clean bill of exchange 光票汇票776 clean letter of credit 光票信用证777 clearance ①结关,报关②票据交换,清算③清仓778 clearance agent 报关结算代理商779 clearance sale 清仓减价销售780 clearing ①票据交换②结算781 clearing account ①暂记账户,过渡账户②票据交换往来账户 782 clearing house 票据交换所783 clear-up cause 清理条款784 clerical error 笔误,记账错误785 clerk 办事员,职员786 client 客户,委托人787 closed account 已结账账户788 closed-end mutual fund 固定股份互助基金投资公司789 closely-held company 不公共招股公司790 closely-held corporation 不公共招股公司791 closing ①结账②收盘792 closing adjustment 结账调整,决算调整793 closing balance 期末余额794 closing date 结账日期,截止日期795 closing entry 结账分录796 closing price 收盘价格797 closing trial balance 结账试算表798 CM 贡献毛利,贡献毛益799 CMA 注册管理会计师800 CML 资本市场贝塔风险线801 COBOL 普通商业用语802 code ①代号,代码②法规,守则803 Code of Professional Ethics 《职业道德守则》804 coding 编码805 coding clerk 编码员806 coding of accounts 账户编码807 co-financing 共同融资808 coin 硬币809 coinsurance clause 共同保险条款810 collateral 抵押品,担保品811 collateral bond 抵押品担保债券,动产担保债券812 collateral loan 抵押品担保贷款813 collectibles 收藏物814 collection agency 收账代理商815 collection period 收款期816 collective policy 收账政策817 collusion 串通舞弊818 columnar journal 多栏式日记账 819combination 企业合并820 combined financial statement 合并财务报表,合并会计报表821 combined journal and ledger 合并日记分类账,日记总账822 comfort letter 安慰信函823 commercial bank 商业银行824 commercial bill 商业汇票825 commercial credit 商业信用826 commercial law 商法827 commercial paper ①商业票据②流通票据828 commission 佣金,手续费829 commitment ①承诺付款②承诺贷款830 commitment fee 承诺费831 commodity 商品,货物832 commodity exchange 商品交易所833 Common Business Oriented Language 普通商业语言834 common cost 共同成本835 common dollar 等值美元836 common-size statement 共同尺度报表837 common stock 普通股838 common stock equivalent 等同普通股839 Common Stock Index 普通股股票价格指数840 community of interest 共同权益,共同权益集团841 commuted value 折算价值842 company 公司843 company director 公司董事长844 company finance 公司财务845 company law 公司法846 company reserve 公司公积金847 company tax 公司税848 comparability 可比性849 comparative accounting 比较会计,比较会计学850 comparative statement 比较财务报表,比较会计报表851 compensating balance 补偿性存款额,存货抵销余额852 compensating errors 抵销性错误853 compensation ①报酬②补偿,赔偿854 compensatory stock option 补偿性购股权855 competitive bidding 竞争性投标856 compilation of financial statement 编辑财务报表,编辑会计报表857 complete audit 全部审计858 complete cycle costs 全部周期成本859 completed contract method 全部完工法860 complete transaction 完整经济业务861 complex capital structure 复杂资本结构862 complex information processing 复杂信息处理863 compliance audit 符合规章审计864 compliance test 符合规章抽查,符合性抽查865 composite break-even point 综合损益分界点866 composite depreciation 综合折旧867 composition 偿债协议,债务和解868 compound amount of 1 dollar 1 元的复利终值,1 元的本利和869 compound discount 复贴现,复折现870 compound entry 复合分录871 compound interest 复利872 compound interest method of depreciation 复利折旧法873 compound value 复利值874 comprehensive audit 综合审计875 comprehensive budget 综合预算876 comprehensive income 综合收益877 comptroller 审计长,主计长878 Comptroller General 总审计长879 compulsory audit 强制审计880 compulsory liquidation 强制清算881 COMPUSTAT 电子计算机会计数据库882 computed price 推算价格883 computer 电子计算机884 computer-aided audit 电子计算机辅助审计885 computer-aided financial management 电子计算机辅助财务管理886 computer conferencing 电子计算机会议887 computer fraud 电子计算机舞弊888 computerized accounting 电算会计化889 computer network 电子计算机网络,电子计算机互联网络890 computer software 电子计算机软件891 concealment 隐瞒,匿报892 concept 概念893 conceptual framework 概念构架,概念体系894 concern 企业,商号895 concession ①特许,特许权②折让,优惠896 condensed balance sheet 简明资产负债表897 condensed income statement 简明损益表898 conditional acceptance 附加条件承兑899 conditional bond 附条件债券900 confidential information 机密信息,机密资料 901confirmation letter 询证信函,查证信函902 confirmed letter of credit 保兑信用证903 confiscated goods 没收货物,充公货物904 confiscation 没收,充公905 conflict of interest 公私利益冲突,借公营私906 conglomerate combination 跨行业企业合并907 conglomerate company 跨行业公司,集团公司908 conglomerate financial statement 集团公司财务报表,集团公司会计报表909 conservatism ①保守性②稳健性910 consignment 寄销,寄托911 consignment account 寄销账户912 consistency 一致性。
CPA经济法英语词汇
Unit 5 Economic LawsPART I Company Law*第一部分公司法*pany Law of the PRC（People's Republic of China）中华人民共和国公司法2.legitimate rights and interests合法权益2-1 legitimate [lɪ'dʒɪtɪmət] adj. 合法的，合理的；v. 使合法，相当于（legitimize）。
3.limited liability company有限责任公司3-1 joint stock company limited 股份有限公司4.enterprise juridical person企业法人5.pay capital contributions认缴出资额6.subscribe to share认购股份7.be entitled to do sth.有权去做某事8.capital proceeds资本收益9.social morality社会公德10.business morality 商业道德11.act in good faith诚信的行为12.bear social responsibility承担社会责任13.infringe v. 侵犯，侵害14.establishment of company设立公司pany registration authority 公司登记机关16.approval formalities批准手续pany business license公司营业执照18.registered capital注册资本19.actually paid capital实收资本20.business scope经营范围21.legal representative法定代表人22.prescribe[prɪ'skraɪb] v. 规定23.succeed[sək'siːd] v. 继承，接替e.g. The creditor's rights and debts of the company prior to（在……之前）the change shall be succeeded by the company after the change.24.articles of association公司章程e.g. The company established according to this law shall formulate its articles of association which are binding on the company, its shareholders, directors, supervisors and senior managers.【译】设立公司必须依法制定公司章程。
国际财务管理英语单词表
AActive income 活动收入;主动经营所得指个人或公司通过提供产品或服务而取得的收人。
Adjusted present value(APV)调整现值 指根据现金流风险大小采用不同利率计算企业现金流现值的方法。
Agency market 代理市场指经纪人通过代理人(中介)来接受客户指令并由代理人(中介)完成撮合的市场。
Agency problem 代理问题股东雇用经理人作为其代理人，而经理人事实上会因谋求自己的利益而损害股东的利益。
这样，两者就形成了利益冲突。
对于股权分散的公司，代理问题尤为严重。
All-equity cost of capital 全部权益资本成本;纯权益资本成本指不存在债务情况下公司股票的要求报酬率。
All-in-cost全面成本，总成本指互换交易的总成本，包括利息费用、交易成本和服务费。
American depository receipt(ADR)美国存托凭证指美国的银行所签发的所有权凭证、表示存放在美国的银行的各种外国股份。
美国存托凭证可在美国有组织的交易所或场外市场进行交易。
American option 美式期权指可在期权合约内任何时间进行执行的期权。
Appreciate(浮动汇率制下的)升值按本币衡量时，外币升值意味着外币兑本币汇率的增加。
Arbitrage套利 指同时买入并卖出等量资产或商品的交易行为，其目的是确保获利。
Ask price卖方报价参见offer price.BBalance of payment 国际收支指按复式记账法记录一国的国际交易。
Balance sheet hedge 资产负债表套期保值在通过消除预期净资产与同币种净负债风险敞口不相匹配来降低跨国公司的换算风险。
Bank capital adequacy 银行资本充足率指银行为应对风险资产而作为储备持有的权益资本与其他证券的金额，其目的是降低银行破产的概率。
Bankers' acceptance(B/A)银行承兑一种议付的货币市场工具。
700个ACCA入门英语词汇
700个ACCA入门英语词汇Assets cover 资产保障Asset value per share 每股资产价值Associated company 联营公司Attainable standard 可达标准Attributable profit 可归属利润Audit 审计Audit report 审计报告Auditing standards 审计准则Authorized share capital 额定股本Available hours 可用小时Avoidable costs 可避免成本accounting reference period 会计参照期间Accrual concept 应计概念Accrual expenses 应计费用Acquisition accounting 收购会计Activity based accounting 作业基础成本计算Adjusting events 调整事项Administrative expenses 行政管理费Advice note 发货通知Acid test ration 速动比率(酸性测试比率)Acquisition 购置ABC 作业基础成本计算absorbed overhead 已吸收制造费用absorption costing 吸收成本计算account 帐户，报表accounting postulate 会计假设accounting series release 会计公告文件accounting valuation 会计计价account sale 承销清单accountability concept 经营责任概念accountancy 会计职业accountant 会计师accounting 会计agency cost 代理成本accounting bases 会计基础accounting manual 会计手册Accounting period 会计期间Accounting policies 会计方针Accounting rate of return 会计报酬率Accounting reference date 会计参照日Amortization 摊销Analytical review 分析性检查Annual equivalent cost 年度等量成本法Annual report and accounts 年度报告和报表Appraisal cost 检验成本Appropriation account 盈余分配帐户Articles of association 公司章程细则Assets 资产Back-to-back loan 易币贷款Back flush accounting 倒退成本计算Bad debts 坏帐Bad debts ratio 坏帐比率bank charges 银行手续费Bank overdraft 银行透支Bank reconciliation 银行存款调节表Bank statement 银行对帐单Bankruptcy 破产Basis of apportionment 分摊基础Batch 批量Batch costing 分批成本计算Beta factor(市场)风险因素Bill 帐单Bill of exchange 汇票Bill of landing 提单Bill of materials 用料预计单Bill payable 应付票据Bill receivable 应收票据Bin card 存货记录卡Bonus 红利book-keeping 薄记Boston classification 波士顿分类Breakeven chart 保本图Breakeven point 保本点breaking-down time 复位时间Budget 预算Budget center 预算中心Budget cost allowance 预算成本折让Budget manual 预算手册Budget period 预算期间Budgetary control 预算控制Budgeted capacity 预算生产能力Burden 制造费用Business center 经营中心Business entity 营业个体Business unit 经营单位Buy-out management 管理性购买产权By-product 副产品called-up share capital 催缴股本Capacity 生产能力Capacity ratios 生产能力比率Capital 资本Capital assets pricing model 资本资产计价模式Capital commitment 承偌资本Capital employed 已运用的资本Capital expenditure 资本支出Capital expenditure authorization 资本支出核准Capital expenditure control 资本支出控制Capital expenditure proposal 资本支出申请Capital funding planning 资本基金筹集计划capital gain 资本收益capital investment appraisal 资本投资评估capital maintenance 资本保全capital resource planning 资本资源计划capital surplus 资本盈余capital turnover 资本周转率card 记录卡cash 现金cash account 现金帐户cash book 现金帐薄cash cow 金牛产品cash flow 现金流量cash discounted 现金贴现cash flow budget 现金流量预算cash flow statement 现金流量表cash ledger 现金分类帐cash limit 现金限额CCA 现时成本会计center 中心changeover time 变更时间chartered entity 特许经济个体cherub 支票cherub register 支票登记薄coin analysis 零钱分类classification 分类clock card 工时卡code 代码commitment accounting 承偌确认会计common cost 共同成本company limited by guarantee 有限担保责任公司company limited shares 股份有限公司competitive position 竞争能力状况concept 概念conglomerate 跨行业企业consistency concept 一致性概念consolidated accounts 合并报表consolidation accounting 合并会计consortium 财团contingency plan 应急计划contingent liabilities 或有负债continuous operation 连续生产contra 抵消contract cost 合同成本contract costing 合同成本计算contribution per unit of limiting factor ration 单位限定因素的贡献毛益比率contribution to sales ration 贡献毛益对销售比率control account 控制帐户control limits 控制限度controllability concept 可控制概念controllable cost 可控制成本conversion cost 加工成本convertible loan stock 可转换为股票的贷款cost account 成本帐户cost accounting 成本会计cost accounting manual 成本手册cost accounts calendar 成本报表的日历时间cost adjustment 成本调整cost allocation 成本分配cost apportionment 成本分摊cost attribution 成本归属cost audit 成本审计cost behaviour 成本性态cost benefit analysis 成本效益分析cost center 成本中心cost driver 成本动因cost of capital 资本成本cost of conformance 相符成本cost of goods sold 销货成本cost of non-conformance 非相符成本cost of sales 销售成本cost reduction 成本降低cost structure 成本结构cost unit 成本单位cost-volume-profit analysis(CVP)本量利分析costing 成本计算CPP 现时购买力会计credit note 贷项通知credit report 信贷报告书creditor 债权人creditor days ratio 应付帐款天数率creditors ledger 应付帐款分类帐critical event 关键事项critical path 关键路线cumulative preference shares 累积优先股current account 往来帐户current asset 流动资产current cost accounting 现时成本会计current liabilities 流动负债current purchasing power accounting 现时购买力会计current ration 流动比率cut-off 截止CVP 本量利分析cycle time 周转时间debenture 债券debit note 借项通知debit capacity 举债能力debt ratio 债务比率debtor 债务人debtor days ratio 应收帐款天数率debtors 应收款debtors ledger 应收帐款分类帐debtor’ age analysis 应收帐款帐龄分析decision driven costs 决策连动成本decision tree 决策树defects 次品deferred expenditure 递延支出deferred shares 递延股份deferred taxation 递延税款delivery note 交货单departmental accounts 部门报表departmental budget 部门预算depreciation 折旧dispatch note 发运单development cost 开发成本differential cost 差别成本direct hours yield 直接工时产出率direct labor cost-standard 标准直接人工成本direct labor efficiency-variance 直接人工效率差异direct labor rate—variance 直接人工费率差异direct labor total-variance 直接人工总差异direct material mix-variance 直接材料结构差异direct price-variance 直接材料价格差异direct material total-variance 直接材料总差异direct materials usage-variance 直接材料用量差异direct materials yield-variance 直接材料产出率差异direct cost 直接成本direct debit 直接借项direct hours yield 直接小时产出率direct labor cost percentage rate 直接人工成本百分比direct labor hour rate 直接人工小时率directs on indirect work 间接工作事项上的工时discount rate 贴现率discounted cash flow 现金流量贴现discretionary cost 酌量成本distribution cost 摊销成本diversions 移用diverted hours 移用小时diverted hour’s ratio 移用工时比率dividend 股利dividend cover 股利产出率dividend per share 每股股利dog 疲软产品double entry accounting 复式会计double-entry book-keeping 复式薄记doubtful debts 可疑债务down time 停工时间dynamic programming 动态规划earning per share 每股盈利earning ratio 市盈率economic order quantity(EOQ)经济订购批量efficient market hypothesis 有效市场假设efficiency ration 效率性比率element of cost 成本要素environmental audit 环境审计environmental impact assessment 环境影响评价EOQ 经济订购批量equity method of accounting 权益法会计计算equity share capital 权益股本equivalent units 当量event 事项exceptional items 例外事项expected value 期望值expenditure 支出expenses 费用external audit 外部审计external failure cost 外部损失成本extraordinary items 非常事项factory good 让售商品factoring 应收帐款让售fail value 公允价值feedback 反馈FIFO 先近先出法final accounts 年终报表finance lease 融资租赁financial accounting 财务会计financial accounts calendar adjustment 财务报表的日历时间调整financial management 财务管理financial planning 财务计划financial statement 财务报表finished goods 完成品fixed asset 固定资产fixed overhead 固定制造费用fixed asset turnover 固定资产周转率fixed assets register 固定资产登记薄fixed cost 固定成本flexed budget 变动限额预算flexible budget 弹性预算float time 浮动时间floating charge 流动抵押flow of funds statement 资金流量表forecasting 预测founder’s shares 发起人股份full capacity 满负荷生产能力function costing 职能成本计算functional budget 职能预算fund accounting 基金会计fundamental accounting concept 基础会计概念fungible assets 可互换资产futuristic planning 远景计划gap analysis 间距分析gearing 举债经营比率(杠杆)goal congruence 目标一致性going concern concept 持续经营概念goods received note 商品收讫单goodwill 商誉gross dividend yield 总股息产出率gross margin 总边际gross profit 毛利润gross profit percentage 毛利润百分比group 企业集团group accounts 集团报表high-geared 高结合杠杆(比例)hire purchase 租购historical cost 历史成本historical cost accounting 历史成本会计hours 小时hurdle rate 最低可接受的报酬率ideal standard 理想标准idle capacity ration 闲置生产能力比率idle time 闲置时间impersonal accounts 非记名帐户imprest system 定额备用制度income and expenditure account 收益和支出报表incomplete records 不完善记录incremental cost 增量成本incremental yield 增量产出率indirect cost 间接成本indirect hours 间接小时insolvency 无力偿付intangible asset 无形资产integrated accounts 综合报表interdependency concept 关联性概念interest cover 利息保障倍数interlocking accounts 连锁报表internal audit 内部审计internal check 内部牵制internal control system 内部控制体系internal failure cost 内部损失成本internal rate of return(IRR)内含报酬率inventory 存货investment 投资investment center 投资中心invoice register 发票登记薄issued share capital 已发行股本job 定单job card 工作卡job costing 工作成本计算job sheet 工作单joint cost 联合成本joint products 联产品joint stock company 股份公司joint venture 合资经营journal 日记帐just-in-time(JIT)适时制度jusy-in-time production 适时生产just-in-time purchasing 适时购买key factor 关键因素labour 人工labour transfer note 人工转移单leaning curve 学习曲线ledger 分类帐户length of order book 定单平均周期letter of credit 信用证leverage 举债经营比率liabilities 负债life cycle costing 寿命周期成本计算LIFO 后近先出法limited liability company 有限责任公司limiting factor 限制因素line-item budget 明细支出预算liner programming 线性规划liquid assets 变现资产liquidation 清算liquidity ratios 易变现比率loan 贷款loan capital 借入资本long range palnning 长期计划lost time record 虚耗时间记录low geared 低结合杠杆(比例)lower of cost or net realizable value concept 成本或可变净价孰低概念machine hour rate 机器小时率machine time record 机器时间记录managed cost 管理成本management accounting 管理会计management accounting concept 管理会计概念management accounting guides 管理会计指导方针management audit 管理审计management buy-out 管理性购买产权management by exception 例外管理原则margin 边际margin of safety ration 安全边际比率margin cost 边际成本margin costing 边际成本计算mark-down 降低标价mark-up 提高标价market risk premium 市场分险补偿market share 市场份额marketing cost 营销成本matching concept 配比概念materiality concept 重要性概念materials requisition 领料单materials returned note 退料单materials transfer note 材料转移单memorandum of association 公司设立细则merger 兼并merger accounting 兼并会计minority interest 少数股权mixed cost 混合成本net assets 净资产net book value 净帐面价值net liquid funds 净可变现资金net margin 净边际net present value(NPV)净现值net profit 净利润net realizable value 可变现净值net worth 资产净值nominal account 名义帐户nominal share capital 名义股本nominal holding 代理持有股份non-adjusting events 非调整事项non-financial performance measurement 非财务业绩计量non-intergrated accounts 非综合报表non-liner programming 非线性规划non-voting shares 无表决权的股份notional cost 名义成本number of days stock 存货周转天数number of weeks stock 存货周转周数objective classification 客体分类obsolescence 陈旧off balance sheet finance 资产负债表外筹资offer for sale 标价出售operating budget 经营预算operating lease 经营租赁operating statement 营业报表operation time 操作时间operational control 经营控制operational gearing 经营杠杆operating plans 经营计划opportunity cost 机会成本order 定单ordinary shares 普通股out-of-date cheque 过期支票over capitalization 过分资本化overhead 制造费用overhead absorption rate 制造费用分配率overhead cost 制造费用overtrading 超过营业资金的经营paid cheque 已付支票paid-up share capital 认定股本。
CPA英语词汇表
CPA英语词汇表职业能力综合测试涉及的主要专业术语中英文对照表会计会计估计Accounting estimates会计分期Accounting period会计政策Accounting policies会计确认Accounting recognition会计处理Accounting treatment应付账款Accounts payable应收账款Accounts receivable累计折旧Accumulated depreciation调整事项Adjusting events摊销费用Amortization expense公平交易Arms-length transaction资产Assets资产减值损失Assets impairment loss联营公司Associates可供出售金融资产Available-for-sale financial assets 坏账准备Bad debt provision年初余额Balance at the beginning of year年末余额Balance at the end of year资产负债表Balance sheet银行存款Bank deposit基本每股收益Basic earnings per share应收票据Bills receivable账面价值Book value借款费用Borrowing costs企业合并Business combination营业税金及附加Business taxes and surcharges计量Calculation/Calculate资本公积Capital reserve资本化Capitalization/Capitalized现金流量Cash flows库存现金Cash on hand公允价值变动Change in fair value股东权益变动表Changes in equity可比性Comparability混合金融工具Compound financial instruments代销商品Consignment goods合并资产负债表Consolidated balance sheet合并利润表Consolidated income statement合并股东权益变动表Consolidated statement of changes in equity 建造合同Construction contract在建工程Construction in progress或有资产Contingent asset或有负债Contingent liability可转换公司债券Convertible notes会计差错更正Correction of accounting errors成本法Cost method主营业务成本Cost of sales from principal activities贷Credit货币计量Currency measurement流动资产Current assets流动负债Current liabilities借Debit债务重组Debt restructuring递延收益Deferred income递延所得税Deferred tax递延所得税资产Deferred tax assets递延所得税负债Deferred tax liabilities折旧Depreciation稀释每股收益Diluted earnings per share直接费用Direct costs直接人工Direct labour直接材料Direct materials直接法Direct method披露Disclosure折现系数Discount factor折现率Discount rate任意盈余公积Discretionary surplus reserve处置成本Disposal costs应付股利Dividend payable应收股利Dividend receivable应付职工薪酬Employee benefits payables股权投资Equity investment权益法Equity method预计负债Estimated liabilities/Provision预计使用寿命Estimated useful life费用Expenses公允价值Fair value融资租赁Finance lease金融资产Financial assets交易性金融资产Financial assets held for trading 财务费用Financial expenses金融工具Financial instruments金融负债Financial liabilities财务报告Financial reporting筹资活动Financing activities产成品Finished products/goods固定资产Fixed assets固定资产清理Fixed assets pending for disposal境外经营Foreign operations特许权Franchise right记账本位币Functional currency公允价值变动收益/（损失）Gains/Losses on changes in fair value 管理费用General and administrative expenses 持续经营Going concern商誉Goodwill政府补助Government grants毛利率Gross profit ratio担保Guarantee持有至到期投资Held-to-maturity investment历史成本Historical cost可辨认性Identifiable减值损失Impairment loss减值准备Impairment losses利润表Income statement所得税Income tax间接法Indirect method保险费Insurance expense无形资产Intangible assets应付利息Interest payable利率Interest rate应收利息Interest receivable集团内部销售Inter-group sales中期财务报表Interim financial statements存货Inventories投资活动Investing activities投资成本Investment cost投资收益Investment income投资性房地产Investment property合营企业Joint-venture劳务成本Labour costs土地使用权Land use right租赁Lease承租人Lessee出租人Lessor负债Liability/Liabilities贷款Loan长期股权投资Long-term equity investment 长期借款Long-term loans长期应付款Long-term payable长期应收款Long-term receivables少数股东权益Minority interests净利润Net profits非调整事项Non-adjusting events非流动性负债Non-current liabilities营业外支出Non-operating expenses营业外收入Non-operating income经营活动Operating activities经营租赁Operating lease营业利润Operating profit其他资本公积Other capital reserve其他综合收益Other comprehensive income 其他业务收入Other operating income其他应付款Other payables其他应收款Other receivables所有者权益Owner’s equity所有权Ownership实收资本Paid-in capital专利权Patent资产负债表日后事项Post balance sheet events溢价Premium预付款Prepayment现值Present value以前年度损益事项Prior year profit/loss adjustment商品Product利润Profit利润分配Profit appropriation存货跌价准备Provision for diminution in value of inventories 固定资产减值准备Provision for impairment of fixed assets 损失准备Provision for loss采购成本Purchase costs报酬率Rate of return原材料Raw materials预收款项Receipts in advance确认Recognition/Recognize可收回金额Recoverable amount可变现净值Recoverable value关联交易Related party transactions关联方Related party(ies)租赁收入Rental income重置成本Replacement costs回购Repurchase研究开发费用Research and development costs残值Residual value重组Restructuring追溯调整Retrospective adjustments销售商品收入Revenue from sales of goods收入Revenue/Income职工薪酬Salary costs售后租回交易Sale and lease back主营业务收入Sales from principal activities销售退回Sales return销售额Sales revenue销售税Sales tax分部报告Segment reporting销售费用Selling expenses股本Share capital股份期权Share options股本/资本溢价Share/Capital premium所有者权益Shareholders’equity短期借款Short-term loans专项应付款Special payables现金流量表Statement of cash flows法定盈余公积Statutory surplus reserve盈余公积Surplus reserves有形资产Tangible assets计税基础Tax basis应交税费Taxes payable暂时性差异T emporary differences交易费用Transaction costs可理解性Understandability未分配利润Undistributed profit/Retained earnings 未实现融资收益Unrealized capital gain增值税Value-added tax在产品Work in progress审计客户关系和审计业务的接受与保持Acceptance and continuanceof client and audit engagement访问控制Access controls接触信息/审计工作底稿Access to information/Audit documentation 否定意见Adverse opinion替代程序Alternative procedures分析程序Analytical procedures在集团层面实施的分析程序Analytical procedures at group level年度报告Annual report适用的财务报告框架Applicable financial reporting framework 按照适用的财务报告编制基础得到恰当会计处理和披露Appropriately accounted for and disclosed in accordance with the applicable financial reporting framework(审计证据的)适当性Appropriateness(of audit evidence)认定Assertions评估Assess保证Assurance审计调整Audit adjustment审计工作底稿Audit documentation/Audit working paper 审计证据Audit evidence审计档案Audit file会计师事务所Audit firm/Accounting firm审计意见Audit opinion审计计划Audit plan审计风险Audit risk审计抽样(抽样)Audit sampling(sampling)注册会计师（审计师）Auditor注册会计师与财务信息Auditor and financial information注册会计师的专家Auditor’s expert注册会计师的点估计或区间估计Auditor’s point estimate orauditor’s range 导致非无保留意见的事项段Basis for modification paragraph业务流程Business process（交易的）商业理由Business rationale经营风险业务风险Business risk明显微小Clearly trivial比较财务报表Comparative financial statements比较信息Comparative information被审计单位的互补性控制Compensating controls of entity under audit 完整性Completeness对集团具有财务重大性的单个组成部分Components that are of individual financial significance to the group计算机辅助审计技术Computer-assisted audit techniques审计的前提条件Conditions for an audit询证函Confirmation合并过程Consolidation process控制活动Control activities控制环境Control environment控制风险Control risk与审计相关的控制Controls relevant to the audit公司治理Corporate governance对应数据Corresponding figures截止Cut-off/As of(date)报告日（与质量控制相关）Date of report(in relation to quality control)财务报表批准日Date of the approval of the financial statements审计报告日Date of the auditor’s report财务报表日Date of the financial statements设计、执行和维护适当的控制Design,implement and maintainadequate controls(over)检查风险Detection risk偏差Deviations无法表示意见Disclaimer of opinion双重目的测试Dual-purpose test强调事项段Emphasis of matter paragraph业务工作底稿Engagement documentation/working paper业务约定书Engagement letter项目合伙人Engagement partner项目质量控制复核Engagement quality control review项目质量控制复核人员Engagement quality control reviewer 项目组Engagement team被审计单位的风险评估过程Entity’s risk assessment process 评价Evaluate可能导致对被审计单位持续经营能力产生重大疑虑的事项或情况Events or conditions that may cast significant doubt on the entity’s ability to continue as a going concern不符事项Exception存在Existence有经验的注册会计师Experienced auditor 专长Expertise信赖程度Extent of reliance函证External confirmation事实错报、判断错报和推断错报Factual misstatements,judgemental misstatements and projected misstatements财务报表Financial statements舞弊Fraud舞弊风险因素Fraud risk factors虚假财务报告Fraudulent financial reporting对财务报表使用者理解财务报表至Fundamental to users’understanding of the financial关重要statements治理Governance集团Group集团项目合伙人Group engagement partner集团层面控制Group-wide controls历史财务信息Historical financial information识别、评估和应对重大错报风险Identify,assess and respond to risk of material misstatement无法获取充分、适当的审计证据Inability to obtain sufficient appropriate audit evidence 后任注册会计师Incoming auditor 不一致Inconsistency独立性Independence与财务报告相关的信息系统Information system relevant to financial reporting审计的固有限制Inherent limitation of audit固有风险Inherent risk首次审计业务Initial audit engagement生成、记录、处理和报告交易Initiate,record,process and report transactions询问Inquiry检查Inspection中期财务信息或报表Interim financial information or statements内部审计师Internal auditors内部控制Internal control内部控制缺陷Internal control deficiency国际财务报告准则International Financial Reporting Standards 调查Investigate财务报表报出日Issuance date of the financial statements信息技术应用控制IT application controls信息技术环境IT environment会计分录和其他调整Journal entries and other adjustments会计分录Journal entry/entries严重程度Level of significance上市公司实体Listed entity管理层Management管理层偏向Management bias管理层凌驾于控制之上Management override of controls管理当局声明书Management representation letter管理层对其自身责任的认可与理解Management’s acknowledgement and understanding of its responsibilities 管理层的专家Management’s expert重大类别的交易、账户余额和披露Material classes of transactions,account balances and disclosure重大不确定性Material uncertainty财务报表整体的重要性Materiality for the financial statements as a whole侵占资产Misappropriation of assets错报Misstatement对事实的错报Misstatement of fact非标准审计报告Modified audit report非无保留意见Modified opinion监控Monitoring对控制的监督Monitoring of controls审计程序的性质、时间安排和范围Nature,timing and extent of audit procedures 消极式函证Negative confirmation网络事务所Network firm违反法律法规Non-compliance未回函Non-response非抽样风险Non-sampling risk观察Observation发生Occurrence期初余额Opening balances内部控制的运行有效性Operating effectiveness of internal control其他信息Other information其他事项段Other matter paragraph会计估计的结果Outcome of an accounting estimate超出正常经营过程Outside the normal course of business总体审计方案Overall audit approach总体审计策略Overall audit strategy总体结论Overall conclusion总体应对措施Overall responses合伙人Partner实际执行的重要性Performance materiality人员Personnel广泛性Pervasive计划活动Planning activities总体Population/Overall积极式函证Positive confirmation执业人员Practitioner前任注册会计师Predecessor auditor初步业务活动Preliminary engagement activities与管理层和治理层（如适用）责任相关的执行审计工作的前提Premise,relating to the responsibilities of management and,where appropriate,those charged with governance, on which an audit is conducted编制和列报财务报表Prepare and present the financial statements列报与披露Presentation and disclosure收入确认存在舞弊风险的假定Presumed fraud risks in revenue recognition防止或发现并纠正重大错报Prevent or detect and correct material misstatement 专业胜任能力Professional competence 职业判断Professional judgment职业怀疑态度Professional skepticism业务执行Provision of service/Delivery of service通常对决定财务报表中的重大金额和披露有直接影响的法律法规的规定Provisions of laws and regulations generally recognized to have a direct effect on the determination of material amounts and disclosures in the financial statements具有适当资格的外部人员Qualified external person保留意见Qualified opinion量化财务影响Quantification of the financial impacts合理保证（针对审计业务和质量控制）Reasonable assurance(in the context of audit engagements,and in quality control) 合理性测试Reasonableness test重新计算Re-calculation连续审计业务Recurring audit engagements将认定层次的审计风险降至可接受的低水平Reduce audit risk at the assertion level to an acceptably low level关联方Related parties具有支配性影响的关联方Related parties with dominant influence管理层以前未识别或未向注册会计师披露的关联方关系或关联方交易Related party relationships or transactions that management has not identified or disclosed to the auditor按照等同于公平交易中通行的条款执行的关联方交易Related party transactions conducted on terms equivalent to those prevailing in an arm’s length transaction（审计证据的）相关性和可靠性Relevance and reliability(of audit evidence)相关职业道德要求Relevant ethical requirements 剩余期间Remaining period重新执行Re-performance管理层施加的限制Restrictions imposed by management复核(与质量控制相关)Review(in relation to quality control)权利与义务Rights and obligations风险评估程序Risk assessment procedures重大错报风险Risk of material misstatement财务报表层次和认定层次的重大错报风险Risk of material misstatement at financial statement level and at assertion level 样本量Sample size抽样Sampling抽样风险Sampling risk抽样单元Sampling unit选择和运用会计政策Selection and application of accounting policies 选取测试项目Selection of items for testing重要组成部分Significant component值得关注的内部控制缺陷Significant deficiencies in internal control重大事项Significant matters特别风险Significant risk重大非常规交易Significant unusual transactions 特定的审计程序Specified audit procedures员工Staff统计抽样Statistical sampling存货盘点Stocktake分层Stratification期后事项Subsequent events实质性分析程序Substantive analytical procedures 实质性程序Substantive procedure（审计证据的）充分性Sufficiency(of audit evidence)补充信息Supplementary information测试Test控制测试Test of controls细节测试Test of details特定类别的交易、账户余额或披露的一个或多个重要性水平The materiality level or levels for particular classes of transactions,account balances or disclosures治理层Those charged with governance 错报的临界值Threshold for misstatements可容忍错报T olerable misstatement可容忍偏差率Tolerable rate of deviation趋势分析法、比率分析法、合理性测试法和回归分析法Trend analysis,ratio analysis,reasonableness test,and regression analysis不确定性Uncertainty未更正错报Uncorrected misstatements标准审计报告Unmodified audit report无保留意见Unqualified opinion计价与分摊Valuation and allocation/amortization 穿行测试Walk-through test解除业务约定Withdraw from the engagement书面声明Written representation职业道德可接受的水平Acceptable level广告Advertising过度推介Advocacy承担管理层职责Assume management responsibilities鉴证客户Assurance client鉴证业务Assurance engagement鉴证业务项目组Assurance team审计客户Audit client审计业务Audit engagement审计项目组Audit team近亲属Close family密切私人关系Close personal relationship保密Confidentiality利益冲突Conflicts of interest或有收费Contingent fee冷却期Cooling off period现任会计师Current accountant/auditor直接经济利益Direct financial interest董事或高级管理人员Director or senior officer/senior management应有的关注Due care消除或降低不利影响Eliminate or reduce threats项目合伙人Engagement partner项目质量控制复核Engagement quality control review项目组Engagement team外部专家External expert密切关系Familiarity经济利益Financial interests历史财务信息Historical financial information直系亲属/主要近亲属Immediate family独立性Independence从实质上和形式上保持独立性Independence of mind,Independence in appearance 间接经济利益Indirect financial interest诚信Integrity外在压力Intimidation/Pressure关键审计合伙人Key audit partner上市实体Listed entity长期存在业务关系Long association(with an audit client)严重虚假或误导性的陈述Materially false or misleading statement非鉴证服务Non-assurance services客观和公正性Objectivity专业服务Professional services拟接受的客户Prospective client公众利益实体Public interest entity关联实体Related entity审阅客户Review client审阅业务Review engagement审阅项目组Review team轮换Rotation防范措施Safeguards自身利益Self-interest自我评价Self-review重要且密切的商业关系Significant and close business relationship 特殊目的财务报表Special purpose financial statements鉴证业务的对象Subject matter of assurance engagement 不利影响、威胁Threats税法兼营Also engaged in应计税款Accrued tax从价税Ad valorem tax加计扣除Additional deduction附加税Additional tax/Surcharge所得额调整Adjustment of income税后所得After-tax income准予扣除数Allowable deductions税收可抵免额Allowable tax credit从量定额Amount based on quantity增值额Amount of appreciation/Value added销售额Amount of sales抵免税额Amount of tax credit应纳税所得额Amount of taxable income扣除项目金额Amount of the deductions适用税额Applicable tax amount适用税率Applicable tax rates计税成本Assessable cost核定所得额Assessable income平均成本利润率Average cost-plus margin rate平均销售价格Average sales price营业税Business tax偶然所得Casual income所得项目Category of income组成计税价格Composite taxable price本纳税年度Current tax year所得税申报Declaration of income tax扣除项目Deductible items免税项目扣除Deduction of the tax exemption item 契税Deed tax视同销售Deemed sales/sales equivalent免除纳税义务Discharge of tax obligation应税商品Dutiable goods纳税义务Duty of tax payment权益性投资收益Earning from equity investments雇员福利，职工福利Employee benefit企业所得税Enterprise income tax国外所得收入Foreign earned income一般纳税人General taxpayer特许权使用费所得Income from franchise royalty利息、股息、红利所得Income from interests,dividends and bonuses劳务所得Income from labor service财产租赁所得Income from leasing of property生产经营所得Income from production and business operation 转让财产所得Income from property transfer 工资薪金所得Income from wages,salaries财产转让收入Income from property transfer所得税抵免Income tax credit申报缴纳所得税Income tax declaration应纳所得税Income tax payable接受捐赠所得Income from donation个人所得税Individual income tax增值税进项税额Input value added tax非正常损失Irregular loss滞纳金Late fee清算所得税Liquidation income tax最低应纳税所得额Minimum taxable income增值税起征点Minimum threshold of value-added Tax混合销售行为Mixed sales activities所得税前净所得Net income before income tax税后净利润Net profit after tax非货币资产Non-monetary asset不征税收入Non-taxable income不计入征税范围Not included in the scope of taxable activities财产原值Original value of the property/Cost of property 当期销项税额Output tax for the period增值税销项税额Output value added tax滞纳税款/欠税Overdue tax应补缴税款Payment of tax in arrears累进税率Progressive tax rate比例税率Proportional tax rate公益性捐赠Public welfare donations房产税Real estate tax居民纳税人Resident taxpayer资源税Resource tax含税销售额Sales amount including tax所得税征收范围Scope of income tax/Subject to income tax 小规模纳税人Small-scale taxpayer源泉扣缴Source withholding纳税特别扣除项目Special deductible items特殊性税务处理Special tax treatment印花税Stamp tax应征税额Tax accrued税额Tax amounts税基/计税依据Tax base税种Tax category消费税税率Tax computation税收抵免Tax credit抵免限额Tax credit quota纳税期限Tax deadline税前可扣除项目Tax deductible items税收减免Tax deduction or exemption计税差异Tax differences到期应纳税款Tax due漏税/逃税Tax evasion免税Tax exemption纳税申报Tax filing本期税额Tax for the period/year已纳税额Tax paid应纳税额Tax payable纳税期限Tax payment deadline税率Tax rate减税Tax reduction退税Tax refund税收附加Tax surcharge起征点Tax threshold计税价格Tax value/Taxable price减免税额Tax amount deducted应税所得Taxable income应税项目Taxable item纳税期间Taxable period对股息征税Taxation of dividends免税收入Tax-exempt income免税税目Tax-exempt item免税利润Tax-exempt profit含税价格Tax-included price纳税人Taxpayer土地使用税Urban land-use tax增值税Value added tax(VAT)土地增值税Value-added tax on land/Land appreciation tax 增值税减免VAT exemption or reduction车船税Vehicle and vessel tax车辆购置税Vehicle purchase tax扣缴义务人Withholding agent代扣代缴税款Withholding and remitting tax预提所得税Withholding income tax零税率Zero tax rate财务成本管理应收账款周转次数Accounts receivable turnover应收账款周转天数Accounts receivable turnover days取得成本Acquisition cost实际增长率Actual growth rate实际利率Actual interest rate配股后每股价格After-allotment price per share配股权价值Allotment option value配股价格Allotment price预付年金（即付年金、期初年金）Annuity due会计报酬率法Accounting rate of return(ARR)平均交货时间Average delivery time贝塔（β）系数Beta coefficient债券评级Bond rating债券估价Bond valuation每股净资产Book value per share(BPS)盈亏临界点Break-even point保险储备（安全存量）Buffer inventory资本支出Capital expenditure持有成本Carrying cost现金预算Cash budget现金股利Cash dividend现金流量利息保障倍数Cash flow interest coverage ratio经营活动现金流量Cash flows from operational activities 混合租赁Combination lease佣金Commission普通股Common stock补偿性余额Compensating balance复利Compound interest全面预算Comprehensive budget企业价值评估Corporate valuation成本性态Cost behavior成本中心Cost centre成本的归集和分配Cost collection and allocation资本成本Cost of capital税后债务成本Cost of debt after tax成本差异Cost variance平息债券Coupon bond债券票面利率Coupon interest rate流动资产周转次数Current assets turnover流动资产周转天数Current assets turnover days流动比率Current ratio本期收入乘数Current sales multiplier债务市场Debt market/Bond market资产负债率Debt-to-asset ratio产权比率Debt-to-equity ratio股利宣告日Declaration date财务杠杆系数Degree of financial leverage(DFL)直接租赁Direct leasing折现率Discount rate纯贴现债券（零息债券）Discounted bond(Zero coupon bond) 股利支付率Dividend payout ratio经营杠杆系数Degree of operating leverage(DOL)股价下行乘数Downstream price multiplier总杠杆系数Degree of total leverage(DTL)息前税前利润Earnings before interests and taxes(EBIT)经济订货量Economic order quantity(EOQ)每股盈余稀释EPS dilution每股盈余无差别点法EPS indifferent point method(EBIT-EPS break even analysis)每股盈余最大化EPS maximization每股盈余Earnings per share(EPS)权益乘数Equity multiplier股权价值Equity value经济增加值Economic value added(EVA)除息日Ex-dividend date执行价格Exercise price/Strike price外部融资销售增长比External financing needed to sales growth ratio 融资租赁Financial lease/Capital lease财务估价Financial valuation完工产品Finished goods固定预算Fixed budget弹性预算Flexible budget浮动利率Floating interest rate浮动优惠利率Floating prime interest rate债务现金流量Free cash flows of creditors股权现金流量Free cash flows of equity实体现金流量Free cash flows of firm复利终值系数FV interest factor预付年金终值系数FV interest factor of annuity due终值Future value(FV)管理费用General and administrative expense持续经营价值Going concern value毛租赁Gross lease营业现金毛流量Gross operating cash flows套期保值原理Hedging principle间接成本Indirect cost通货膨胀率Inflation rate利息保障倍数Interest coverage ratio税后利息率Interest rate after tax内含增长率Internal growth rate内部转移价格Internal transfer price内在市销率Intrinsic sales multiplier内在价值Intrinsic value存货周转次数Inventory turnover存货周转天数Inventory turnover days投资中心Investment center内含报酬率法Internal rate of return(IRR)非相关成本Irrelevant cost发行价格Issuance price租赁期Lease term租赁资产Leasehold property承租人Lessee出租人Lessor杠杆贡献率Leverage contributing ratio杠杆租赁Leverage lease清算价值Liquidation value短期偿债能力比率Liquidity ratios长期债券Long-term bond制造费用预算Manufacturing overhead budget 边际贡献率Marginal contribution ratio市场组合Market portfolio市场价格Market price市价稀释Market price dilution市场风险溢价Market risk premium债券到期日Maturity date市场增加值Market value added(MAV)最大最小法Maximin method企业价值最大化Maximization of firm’s value股东财富最大化Maximization of shareholders’wealth 混合成本Mixed cost互斥项目Mutually exclusive projects/events流通债券Negotiable bond净财务杠杆Net financial leverage净租赁Net lease营业现金净流量Net operating cash flows销售净利率Net profit margin净现值法NPV method。
会计相关术语中英文对照
会计术语表►AICPA: American Institute of Certified Public Accountants 美国注册会计师协会►APB: Accounting Principles Board 会计原则委员会►ASB: Auditing Standards Board (AICPA)(美国注册会计师协会) 审计准则委员会►ARSC: Accounting and Review Services Committee (AICPA) (美国注册会计师协会) 会计与复核服务委员会►ASC: Accounting Standards Codification 会计准则汇编►ASU: Accounting Standards Update 会计准则更新►CA: Chartered Accountant 特许会计师►CAQ: Center for Audit Quality 审计质量中心►CICA: Canadian Institute of Chartered Accountants 加拿大特许会计师协会►CSEC: Consulting Services Executive Committee (AICPA)(美国注册会计师协会) 咨询服务执行委员会►EITF: Emerging Issues Task Force (FASB) (美国财务会计准则委员会)紧急事务委员会►FAF: Financial Accounting Foundation 财务会计基金会►FASB: Financial Accounting Standards Board 美国财务会计准则委员会►FCA: Fellow of the Institute of Chartered Accountants 特许会计师公众成员►FinREC: Financial Reporting Executive Committee 财务报告执行委员会►FSP: FASB Staff Position (FASB) (美国财务会计准则委员会)工作人员立场公告►GAAP (US): Generally Accepted Accounting Principles （美国）一般公认会计原则►GAAS: Generally Accepted Auditing Standards 一般公认审计准则►IAASB: International Auditing and Assurance Standards Board (IFAC) 国际审计与可信性保证准则理事会(国际会计师联合会)►IAESB: International Accounting Education Standards Board (IFAC) (国际会计师联合会) 国际会计教育准则理事会►IASB: International Accounting Standards Board 国际会计准则委员会►IAS: International Accounting Standards 国际会计准则►IESBA: International Ethics Standards Board for Accountants (IFAC) (国际会计师联合会) 国际会计师职业道德准则理事会►IFAC: International Federation of Accountants 国际会计师联合会►IFRIC: International Financial Reporting Interpretations Committee (IASB) (国际会计准则委员会) 国际财务报告解释委员会►IOSCO: International Organization of Securities Commissions 国际公共部门会计准则►IPSAS: International Public Sector Accounting Standards 国际公共部门会计准则►IPSASB: International Public Sector Accounting Standards Board (IFAC) (国际会计师联合会) 国际公共部门会计准则理事会►PCAOB: Public Company Accounting Oversight Board 公众公司会计监督委员会►PPEC: Public Practice Executive Committee (CAQ) (审计质量中心)公共实践执行委员会►SAB: Staff Accounting Bulletins (SEC) (美国证监会) 首会办会计公告►SEC (US): Securities and Exchange Commission 美国证监会►SEC Regulations Committee (SEC) (美国证监会)监管委员会►SFAS: Statement of Financial Accounting Standards 财务会计准则公告►SIC: Standing Interpretations Committee (IASB) (国际会计准则委员会) 常设解释委员会►SOP: Statements of Position (AICPA) (美国注册会计师协会) 立场公告►SME: Small and Medium Sized Entities (IASB) (国际会计准则委员会) 中小企业►TPA: Technical Practice Aids (AICPA) (美国注册会计师协会) 技术实务支持体系/技术实务指引►VRG (US): Valuation Resource Group (FASB) （美国财务会计准则委员会）估值资源小组。
cpa会计英语词汇
Unit 4 Accounting PART I Fundamentals toAccounting第一部分会计基本原理1.accounting[ə'kaʊntɪŋ]n.会计2.double-entry system复式记账法2-1 Dr.(Debit) 借记2-2 Cr.(Credit) 贷记3.accounting basic assumption会计基本假设4.accounting entity会计主体5.going concern持续经营6.accounting periods会计分期7.monetary measurement 货币计量8.accounting basis会计基础9.accrual[ə'krʊəl]basis权责发生制【讲解】accrual n. 自然增长，权责发生制原则，应计项目accrual concept 应计概念accrue [ə'kruː] v. 积累，自然增长或利益增加，产生10.accounting policies 会计政策11.substance over form 实质重于形式12.accounting elements 会计要素13.recognition[rekəg'nɪʃ(ə)n] n. 确认13-1 initial recognition[rekəg'nɪʃ(ə)n]初始确认【讲解】recognize ['rɛkəg'naɪz] v.确认14.measurement['meʒəm(ə)nt] n. 计量14-1 subsequent ['sʌbsɪkw(ə)nt]measurement 后续计量15.asset['æset] n. 资产16.liability[laɪə'bɪlɪtɪ]n.负债17.owners’ equity所有者权益18.shareholder’s equity股东权益19.expense[ɪk'spens; ek-]n. 费用20.profit['prɒfɪt]n. 利润21.residual[rɪ'zɪdjʊəl]equity剩余权益22.residual claim剩余索取权23.capital['kæpɪt(ə)l] n.资本24.gains[ɡeinz] n. 利得25.loss[lɒs] n. 损失26.Retained earnings留存收益27.Share premium股本溢价28.historical cost历史成本【讲解】historical [hɪ'stɒrɪk(ə)l]adj. 历史的,历史上的historic [hɪ'stɒrɪk] adj.有历史意义的,历史上著名的28-1 replacement [rɪ'pleɪsm(ə)nt] cost 重置成本29.BalanceSheet/Statement ofFinancial Position 资产负债表29-1 Income Statement 利润表29-2 Cash Flow Statement现金流量表29-3 Statement of changesin owners’equity (orshareholders’equity)所有者权益（股东权益）变动表29-4 notes [nəʊts] n. 附注PART II FinancialAssets*第二部分金融资产* 30.financial assets金融资产e.g. A financial instrument is any contract that gives rise to a financial asset of one enterprise and a financial liability or equity instrument of another enterprise.【讲解】give rise to 引起，导致31.cash on hand 库存现金32.bank deposits[dɪ'pɒzɪt]银行存款33.A/R, account receivable应收账款34.notes receivable应收票据35.others receivable其他应收款项36.equity investment股权投资37.bond investment债券投资38.derivative financial instrument衍生金融工具39.active market活跃市场40.quotation[kwə(ʊ)'teɪʃ(ə)n]n. 报价41.financial assets atfair value throughprofit or loss以公允价值计量且其变动计入当期损益的金融资产41-1 those designated asat fair value throughprofit or loss 指定为以公允价值计量且其变动计入当期损益的金融资产41-2 financial assetsheld for trading 交易性金融资产42.financial liability金融负债43.transaction costs交易费用43-1 incrementalexternal cost 新增的外部费用【讲解】incremental [ɪnkrə'məntl]adj. 增量的,增值的44.cash dividenddeclared but notdistributed 已宣告但尚未发放的现金股利投资收益45.profit and lossarising from fair valuechanges公允价值变动损益46.Held-to-maturityinvestments持有至到期投资47.amortized cost摊余成本【讲解】amortized [ə'mɔ:taizd]adj.分期偿还的,已摊销的48.effective interestrate实际利率49.loan[ləʊn] n. 贷款50.receivables[ri'si:vəblz]n. 应收账款51.available-for-salefinancial assets可供出售金融资产52.impairment offinancial assets金融资产减值52-1 impairment loss offinancial assets 金融资产减值损失53.transfer of financialassets金融资产转移53-1 transfer of thefinancial asset in itsentirety 金融资产整体转移53-2 transfer of a part ofthe financial asset 金融资产部分转移54.derecognition[diː'rekəg'nɪʃən] n. 终止确认，撤销承认recognition54-1 derecognize [diː'rekəgnaɪz] v. 撤销承认e.g. An enterprise shall derecognize a financial liability (or part of it) only when the underlying present obligation (or part of it) is discharged/cancelled. 【译】金融负债的现时义务全部或部分已经解除的，才能终止确认该金融负债或其一部分。
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triumphant[traɪ'ʌmfənt]adj. 成功的domicile['d ɑmɪsaɪl]n. 住宅；永久居住地abode[ə'bod]n. 住处；营业所descendant[dɪ'sɛndənt]后裔prorated ['proret]vt. （美）按比例分配exemptions are not proratedpartially taxable fringe beneifts 部分应税的福利津贴nondiscriminatory非歧视性的punitive damage惩罚性赔偿optometrist [ɑp't ɑmətrɪst]验光师solvent ['s ɑlvənt]有偿付能力的handicap ['hændɪ'kæp]n. 障碍, 残障personal hygiene个人清洁用品protest行政诉讼raffle ticket摸奖门票bartender ['b ɑrtɛndɚ]吧台员casualty ['kæʒuəlti]n. 意外事故grammar school小学，初中incentiven. 动机；刺激statute ['stætʃut]n. [法] 法规；法令；条例reluctant [rɪ'lʌktənt]adj. 不情愿的；勉强的；顽抗的advantageous ['ædvən'tedʒəs]adj. 有利的；有益的spinal ['spaɪnl]adj. 脊髓的；脊柱的auto loan汽车贷款contemporaneous同时代的formation [fɔr'meʃən]（公司）设立lobbying对议员投票进行游说或者疏通活动tax shelters避税手段chronological [,kr ɑnə'l ɑdʒɪkl]adj. 按年代顺序排列的；依时间前后排列而记载的consecutive [kən'sɛkjətɪv]adj. 连贯的；连续不断的propaganda ['pr ɑpə'gændə]n. 宣传；传道总会narcotic [n ɑr'k ɑtɪk]adj. 麻醉的；有麻醉作用的；催眠的n. [药] 麻醉药；镇静剂；起麻醉作用的事物exact [ɪɡ'zækt]adj. 准确的，精密的；精确的lavish ['lævɪʃ]adj. 浪费的；丰富的；大方的extravagant adj. 奢侈的；浪费的；过度的；放纵的R1R2R3R4condemnation[,kɑndɛm'neʃən]征用swapping['swæpiŋ]n. 交换；调动in lieu of代替barrel['bærəl]n. 桶；枪管，炮管hurdlesyndication cost筹资费用estate tax遗产税acre['ekɚ]土地decedent死者corpus本金R5stringent['strɪndʒənt]adj. 严格的；严厉的tax evasion逃税 （illegal）tax return prepare税务申报书填报人tax practitioner税务执业人enrolled注册的enrolled agents 注册经纪人enrolled actuaries 注册精算师unconscionable fee不合理的费用[ʌn'kɑnʃənəbl] disbarred v. 取消律师资格suspended暂停的，缓期的（宣判）notary['notəri]n. [法] 公证人not frivolous['frɪvələs]严肃的disciplinary power纪律惩戒权；纪律处分权力intoxication[ɪn,tɑksə'keʃən]n. [内科] 中毒；陶醉；喝醉criminal conviction[法] 刑事定罪reprimand['rɛprɪmænd]n. 谴责；训斥；申诉probation[pro'beʃən]n. 试用；缓刑；查验sanctions['sæŋkʃən]n. 制裁；处罚abet[ə'bɛt]教唆perjury['pɝdʒəri]n. 伪证；伪誓dispute over fees对收费有争议disseminate[dɪ'sɛmɪnet]vt. 宣传，传播disreputable[dɪs'rɛpjətəbl]adj. 声名狼藉的misdemeanor[,mɪsdɪ'minɚ]n. 轻罪；品行不端turpitude['tɝpətud]n. 卑鄙；奸恶crime turpitude 道德沦丧expulsion n. 驱逐；开除[ɪk'spʌlʃən]transparency[træns'pærənsi]n. 透明，透明度disparity n. 不同；不一致；不等trial courts初审法院preponderance[prɪ'pɑndərəns]n. 优势；多数；占优势tort[tɔrt]n. 侵权行为breach of contract违约privity契约关系人ultramares decisionscienter[sai'entə]n. 明知；故意falsify['fɔlsɪfaɪ]vt. 伪造；篡改；歪曲；证明...虚假vi. 撒谎prospectus[prə'spɛktəs]招股说明书affirmative[ə'fɝmətɪv]adj. 肯定的；积极的tender offer要约收购proxy['prɑksi]n. 代理人proxy solicitation 代理委托书judicial review n. 司法审查；复审inadvertent[ɪnəd'vɝtənt]adj. 疏忽的；不注意的norm[nɔrm]n. 规范，基准；定额impede[ɪm'pid]vt. 阻碍；妨碍；阻止petition[pə'tɪʃən]n. 请愿；请愿书；祈求；[法] 诉状vi. 请愿；请求vt. 请愿；请求；恳求rescission[rɪ'sɪʒn]n. 取消，废除unilateral['jʊnɪ'lætərəl]adj. 单边的bilateral[,baɪ'lætərəl]adj. 双边的；有两边的executory contract待履行的契约executed contract已履行的合同mutual assent互相同意manifestation['mænəfɛ'steʃən]n. 表现；显示counteroffer['kaʊntər,ɔːfə]n. 反要约purport vt. 声称；意图；意指；打算unequivocal[,ʌnɪ'kwɪvəkl]adj. 明确的；不含糊的gratuitous[ɡrə'tuɪtəs]免费的promissory estoppel允诺后不得否认的原则；不得反悔原则detrimental[,dɛtrɪ'mɛntl]adj. 不利的；有害的doctrine['dɑktrɪn]n. 主义；学说；教义；信条void无效的voidable可撤销的duress[du'rɛs]n. 强迫；监禁disaffirm[dɪsə'fɜːm]vt. 否认；废弃（以前的判决）ratificationsurety n. 担保；保证；保证人accord and satisfaction和解和清偿novation[no'veʃən]债务变更contemporaneously adv. 同时地；同时代地ambiguous[æm'bɪɡjuəs]adj. 模糊不清的；引起歧义的lucrative['lukrətɪv]adj. 有利可图的，赚钱的；合算的bestow[bɪ'sto]vt. 使用；授予unjust enrichment不正当得利forbearance[fɔr'bɛrəns]n. 自制，忍耐；宽容lenient['linɪənt]adj. 宽大的；仁慈的R6infringe vt. 侵犯；违反；破坏vi. 侵犯；侵害conspicuous[kən'spɪkjʊəs]adj. 显著的；显而易见的defective adj. 有缺陷的anticipatory adj. 预期的repudiation n. 否认，拒绝；抛弃，断绝关系anticipatory repudiation 预期拒绝履行grounds n. 根据，理由（ground的复数形式）rescind[rɪ'sɪnd]vi. 解除；废除；撤回replevin[rɪ'plɛvɪn]n. 财物的发还injunction[ɪn'dʒʌŋkʃən]n. [管理] 禁令；命令；劝告relinquishment[ri'liŋkwiʃmənt]n. 作罢；让渡legitimately[li'dʒitimitli]adv. 合理地；正当地fungible adj. 代替的；可取代的coercion[ko'ɝʒən]n. 强制；强迫prevail获胜binding有约束力的choreography[,kɔrɪ'ɑɡrəfi]n. 编舞；舞蹈艺术；舞艺jail time监禁negotiable instrument[金融] 流通票据documents of title物权凭证trade acceptance[会计] 商业承兑汇票time instrument远期票据exterior[ɪk'stɪrɪɚ]adj. 外部的；表面的；外在的bona fide善意的legal tender法定货币typewritten adj. 用打字机打出的impostor n. 骗子；冒充者R7ɑnʃənəbl]。