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cpa英语测试词汇整理

cpa英语测试词汇整理

注册会计师考试常用英文测试词汇整理(1) 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注册会计师考试常用英文测试词汇整理(2)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注册会计师考试常用英文测试词汇整理(3) 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)。

注会6科加分常用英语

注会6科加分常用英语

39. Capital surplus 资本溢价 40. Surplus reserves 盈余公积 41. Undistributed profit 未分配利润 42. Owner’s equity 所有者权益 43. Comprehensive income 综合收益 44. Other comprehensive income其他综合收益 Difference on translation of foreign currency financial statements 外币报表 折算差 45. retained earnings (accumulated deficit)未分配利润(或累积亏损) 46. net income or loss for current period 本期损益 47. unrealized loss on market value decline of long-term equity investments 长 期股权投资跌价损失 48. repair(s) and maintenance (expense )修理维护费 49. manufacturing overhead-outsourced委托加工费 50. advertisement expense, advertisement广告费 51. general and administrative expenses管理费用 52. research and development expense 研发费用 53. other general and administrative expenses其他管理及总务费用 54. other research and development expenses 其他研究发展费用 55. non-operating income (revenue) and expenses, other income(expense)营业外收入 及费用 56. investment income recognized under equity method 权益法下核算的投资收益 57. gain on market price recovery of short-term investment 短期投资市价转回所得 58. gain from price recovery of inventory 存货跌价回升利益 59. other non-operating revenue-other items 其他营业外收入-其他 60. investment loss recognized under equity method权益法下核算的投资损失 61. unrealized loss on reduction of short-term investments to market 短期投资未 实现跌价损失 62. loss on disposal of investments 处分投资损失 63. loss for market price decline and obsolete and slow-moving inventories 存 货跌价及呆滞损失 64. other non-operating expenses-other其他营业外支出-其他 65. income tax expense (or benefit) 所得税费用(或利益) 66. assets 资产 67. current assets 流动资产 68. cash on hand 库存现金 69. cash at banks 银行存款 70. cash in transit 在途现金 71. short-term investment 短期投资 72. short-term investments-stocks 短期投资-股票 73. short-term investments-other短期投资-其他 74. notes receivable 应收票据 75. discounted notes receivable 应收票据贴现 76. other notes receivable 其他应收票据

CPA英语词汇6科全-Excel版.xlsx

CPA英语词汇6科全-Excel版.xlsx

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

CPA英语词汇笔记

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。

CPA综合英语词汇汇总-北注协-财管(1)说课讲解

CPA综合英语词汇汇总-北注协-财管(1)说课讲解

财务管理常用英语词汇1．business企业商业业务2．financial management财务管理3．the goal of financial management财务管理的目标4．profit maximization (maximize profit) 利润最大化5．earnings per share maximization每股盈余最大化6．stockholder (share holder) wealth maximization股东财富最大化7．stakeholder利益相关者8．stock holder/shareholder股东9．creditor/bondholder债权人10．the factors that affect the stockholder value股东价值的影响因素11．cost of capital资本成本12．capital investment资本投资13．working capital 营运资本14．capital structure 资本结构15．bankruptcy risk 破产风险16．tax rate 税率17．dividend policy股利政策18．operating activity 经营活动19．investing activity投资活动20．financing activity 筹资活动21．agency cost 代理成本22．agency problem代理问题23．moral risk道德风险24．adverse selection逆向选择25．corporate social responsibility企业社会责任26．financial markets金融市场27．money markets短期资金市场28．capital markets长期资金市场29．spot markets现货市场30．future markets期货市场31．public offer markets向公众发行的市场32．initial public offering 首次公开发行股票(即IPO）33．private placement markets私募市场34．corporate bond market企业债券市场35．stock market股票市场36．financial future market金融期货市场37．financial ratio analysis 财务比率分析38．four major categories of financial ratios 四类财务比率39．liquidity ratios 短期偿债能力比率40．long-term liquidity ratios 长期偿债能力比率41．profitability ratios盈利能力比率42．operating income经营收益43．earnings per share每股收益44．working capital营运资本45．current ratio流动比率46．quick ratio速动比率47．cash flow ratio现金流量比率48．operating cash flows经营现金流49．cash flow from operations经营活动现金流50．investing cash flows投资现金流51．cash flow from investing 投资活动现金流52．cash flows from financing筹资活动现金流53．debt ratio资产负债率54．debt-to-equity ratio产权比率55．equity multiplier权益乘数56．debt-to-long capital ratio长期资本负债率57．time of interest earned based on earnings (TIE)58．earnings-based interest coverage ratio利息保障倍数59．cash flow coverage ratio现金流量保障比率60．time of interest earned based on cash flows61．cash flow-based interest coverage ratio现金流量利息保障倍数62．debt-to-cash flow ratio现金流量债务比63．accounts receivable turnover/days sales outstanding (DSO) 应收账款周转率/应收账款周转天数64．inventory turnover存货周转率65．current assets turnover流动资产周转率66．non-current assets turnover/fixed assets turnover非流动资产周转率（固定资产周转率）67．total assets turnover总资产周转率68．gross profit margin销售毛利率69．net profit margin销售利润率70．return on assets (ROA) 资产利润率71．return on equity (ROE) 权益净利率72．Du Pont system杜邦财务分析体系73．improved financial analysis system改进的财务分析体系74．net operating assets净经营资产75．net financial liabilities净金融负债76．after-tax operating profit税后经营利润77．after-tax interest expense税后利息费用78．net financial leverage净财务杠杆79．earnings per share每股盈余80．sales forecast销售预测81．the percentage of sales method销售百分比法82．external financing requirement(EFR) 外部融资额83．sensitivity analysis of EFR外部融资需求的敏感分析84．internal growth rate内含增长率85．sustainable growth rate可持续增长率86．effective growth rate实际增长率87．overall budget (general budget) 全面预算88．sales budget销售预算89．production budget生产预算90．direct material budget直接材料预算91．direct labor budget直接人工预算92．overhead budget制造费用预算93．product cost budget产品成本预算94．sales expense and administrative销售费用95．general expense budget 管理费用预算96．cash budget现金预算97．capital expenditure budget资本支出预算98．income statement budget利润表预算99．balance sheet budget资产负债表预算100．flexible budget弹性预算101．the valuation of discounted cash flow method 折现现金流量估价法102．the time value of money 货币的时间价值103．future value and present value 复利终值与现值104．ordinary annuity普通年金105．annuity due预付年金106．deferred annuity递延年金107．perpetuity永续年金108．bond valuation债券估价109．par value (face value, principal) 债券面值110．coupon rate票面利率111．maturity date到期日112．nominal annual rate名义利率113．periodic rate周期利率114．effective annual rate实际利率115．real discount bond纯贴现债券116．zero bond平息债券117．perpetual bond永久债券118．outstanding bond流通债券119．yield to maturity 债券到期收益率120．stock valuation 股票估价121．ordinary stock普通股122．preferred stock优先股123．common stockholder 普通股股东124．preferred stockholder优先股股东125．open price开盘价126．close price收盘价127．high price最高价128．low price最低价129．zero growth model valuation零增长股票估价130．constant growth model valuation 固定增长股票估价131．non-constant growth model valuation 非固定增长股票估价132．risk and rate of return 风险和报酬133．stand-alone risk and rates of return 单项资产的风险和报酬134．Relaxed/restricted/moderate current asset investment policy宽松的/紧缩的/适中的营运资本政策135．maturity matching(self-liquidating) /aggressive/conservative current asset financing policy配合型/激进型/稳健型筹资政策136．residual income剩余收益137．credit terms for borrowing借款的信用条件138．line of credit信贷限额139．revolving credit agreement周转信贷协议140．compensating balances补偿性余额141．loan mortgage借款抵押142．forms of interest payment借款利息的支付方法143．distributions to shareholders/dividend distribution利润分配144．declaration date股利宣告日145．holder-of-record date股权登记日146．payment date股利支付日147．ex-dividend date除息日148．cash dividend现金股利149．asset (property)dividend财产股利150．liability dividend负债股利151．stock dividend股票股利152．dividend irrelevance theory股利无关论153．dividend relevance theory股利相关论154．private corporation私募公司未上市公司155．book-value weight账面价值权数156．market value weight市场价值权数157．target value weight目标价值权数158．business risk经营风险159．financial risk财务风险160．degree of operational leverage经营杠杆系数161．degree of financial leverage财务杠杆系数162．total degree of leverage总杠杆系数163．debt holder债权人164．net profit theory净收益理论165．operating profit theory营业收益理论166．trade-off theory权衡理论167．EPS analysis of financing融资的每股收益分析168．optimal capital structure最佳资本结构169．firm valuation企业价值评估170．integrated value企业的整体价值171．economic value企业的经济价值172．current market value现时市场价值173．fair market value公平市场价值174．entity value实体价值175．equity value股权价值176．going-concern value持续经营价值177．liquidation value清算价值178．minor equity value少数股权价值179．controlling equity value控股权价值180．premium of controlling rights控股权溢价181．dividend discount model股利折现模型182．option-pricing model期权定价模型183．discounted cash flow valuation折现现金流量模型184．book value 账面价值185．market value市场价值186．liquidation value 清算价值187．stand-alone risk and rates of return单项资产的风险和报酬188．probability概率189．expected value190．variance方差191．standard deviation标准差192．coefficient of variation(CV)变化系数193．portfolio risk and return投资组合的风险和报酬194．expected rate of return预期报酬率195．correlation相关性196．perfectly positive correlation完全正相关197．perfectly negative correlation完全负相关198．no correlation不相关199．coefficient of correlation相关系数200．co-variance协方差201．efficient set有效集202．capital market line资本市场线203．equilibrium均衡点204．systematic risk (market risk, non-diversifiable risk) 系统风险205．non systematic risk (company-specific risk, diversifiable risk)非系统风险206．capital asset pricing model (CAPM) 资本资产定价模型207．security market line证券市场线208．opportunity cost of capital资本的机会成本209．required rate of return on investment投资的必要报酬率210．net present value (NPV) 净现值211．profitability index (PI) 现值指数212．internal rate of return (IRR) 内含报酬率213．payback period (PP) 回收期214．accounting rate of return (ARR)会计收益率215．cash flows现金流量216．cash outflows现金流出量217．cash inflows现金流入量218．operating cash flows营业现金流量219．cash costs付现成本220．salvage value残值221．relevant cost相关成本222．irrelevant cost非相关成本223．differential cost差额成本224．future cost未来成本225．replacement cost重置成本226．opportunity cost机会成本227．sunk cost沉没成本228．historical cost过去成本229．book cost账面成本230．eplacement decision of fixed asset固定资产更新决策231．average annual cost of fixed asset固定资产的平均年成本232．adjusted cash flow method调整现金流量法233．adjusted discount rate method风险调整折现率法234．weighted average cost of capital加权平均资本成本235．project risk项目风险236．project systematic risk项目系统风险237．comparable firms可比企业238．transaction demand交易性需要239．precautionary demand预防性需要240．speculative demand投机性需要241．the management of cash receipts and expenditures现金收支管理242．use cash floats使用现金浮游量243．accelerate cash receipts加速收款244．defer the disbursement of payables推迟应付款的支付245．optimal cash balance最佳现金持有量246．cost analysis model成本分析模式247．opportunity cost机会成本248．management cost管理成本249．stock-out cost短缺成本250．inventory model存货模式251．transaction cost交易成本252．random model随机模式253．the management of accounts receivable应收账款管理254．credit policy信用政策255．credit term信用期间256．credit standard信用标准257．cash discount policy现金折扣政策258．the ages of accounts receivable应收账款账龄259．collection policy收账政策260．inventory management存货管理261．acquisition cost取得成本262．ordering cost订货成本263．purchase cost购置成本264．storage cost储存成本265．fixed cost固定成本266．variable cost变动成本267．basic economic order quantity model (EOQ model) 经济订货量基本模型268．extended economic order quantity model经济订货量扩展模型269．ordering lead time订货提前期270．safety stocks保险储备271．reorder points 再订货点272．bond ratings债券评级273．convertibles可转换证券274．convertible bonds可转换债券275．conversion price转换价格276．conversion ratio转换比率277．conversion period 转换期278．call provisions赎回条款279．non-callable period不可赎回期280．callable period赎回期281．call price赎回价格282．call conditions赎回条件283．put provisions回售条款284．force conversion provision强制性转换条款285．Leases租赁286．lease contract租赁合约287．lesser出租人288．lessee承租人289．operating leases经营租赁290．financial leases (capital leases) 融资租赁291．direct leases直接租赁292．leveraged leases杠杆租赁293．sale and lease-back售后租回294．the break-even lease income for lesser出租人的损益平衡租金295．cancellable leases可撤销租赁296．non-cancellable leases不可撤销租赁297．off-balance sheet financing表外融资298．working capital policies营运资本政策299．current asset investment policies营运资本持有政策300．current asset financing policies营运资本筹集政策301．distributions to shareholders/dividend distribution利润分配302．cash dividend现金股利303．asset (property) dividend财产股利304．liability dividend负债股利305．stock dividend股票股利306．residual dividend policy剩余股利政策307．constant or continuing growth dividend policy固定或持续增长的股利政策308．constant payout ratio dividend policy固定股利支付率政策309．target capital structure目标资本结构310．stock splits股票分割311．cost of capital资本成本312．specific cost of capital (respective component cost of capital) 个别资本成本313．weighted average cost of capital加权平均资本成本314．options期权315．option contract期权合约316．underlying asset标的资产317．maturity date到期日318．the exercise of options期权的执行319．call option看涨期权320．put option看跌期权321．american option美式期权322．european option欧式期权323．long position多头324．short position空头325．in the money实值期权326．out of the money虚值期权327．at the money 平价期权328．principles of valuing options期权估价原理329．real options（实物期权）330．purchased material外购材料331．purchased fuel外购燃料332．purchased power外购动力333．wages and welfare工资及福利费334．depreciation expense折旧费335．taxes税金336．other expenditures其他支出337．manufacturing cost生产经营成本338．selling expenses销售费用339．general administrative expenses管理费用340．inventorial costs计入存货的成本341．capitalized costs资本化成本342．expensed costs费用化成本343．product cost产品成本344．period cost期间成本345．cost object成本对象346．direct cost直接成本347．indirect cost间接成本348．effective cost实际成本349．standard cost标准成本350．total cost全部成本351．variable cost变动成本352．product-based costing system产品基础成本计算制度353．activity-based costing system作业基础成本计算制度354．absorption rate分配率355．finished goods完工产品356．work-in-process在产品357．equivalent units约当产量358．joint products联产品359．by-products副产品360．Product costing品种法361．batch costing分批法362．process costing分步法363．cost behavior成本性态364．fixed cost固定成本365．variable cost变动成本366．hybrid cost混合成本367．cost-volume-profit analysis本-量-利分析368．marginal contribution边际贡献369．contribution margin边际贡献率370．break-even analysis盈亏临界分析371．margin of safety安全边际372．the rate of margin of safety安全边际率373．sensitivity analysis敏感分析374．coefficient of sensitivity敏感系数375．ideal standard cost理想标准成本376．normal standard cost正常标准成本377．standard direct material cost直接材料标准成本378．standard direct labor cost直接人工标准成本379．standard fixed overhead固定制造费用标准成本380．variance analysis差异分析381．Performance evaluation业绩评价382．cost centre成本中心383．responsibility cost责任成本384．controllable cost可控成本385．non-controllable cost不可控成本386．profit centre利润中心387．Investment centre投资中心。

注会英语词汇

注会英语词汇

词汇篇1.1 公司战略与风险管理高频词汇Strategy Customer CommunicationManage Structure ObjectiveCost Analysis leadershipOperation Market PerformanceRisk Growth DevelopInvest Business DiversifyControl Product CompeteBudget Corporate OrganizationInternational Industry Integrate● Strategy n 战略、策略√词性：strategic adj 战略上的、战略的√词组：Abandon Strategy 放弃战略Analytical Strategy 分析型战略Blue Ocean strategy蓝海战略Business （Competitive）strategy业务单位战略（竞争战略）Focus strategy 集中化战略Focused strategy紧缩与集中战略contraction strategy 收缩战略Change management in strategy 战略变革Corporate strategy总体战略Cost leadership strategy成本领先战略Defensive strategy防御型战略Differentiation strategy 差异化战略Development of risk management strategy制定风险管理策略Development strategy发展战略Diversified strategy多种经营战略Strategic alliances 企业战略联盟Strategic analysis 战略分析Strategic control system 战略控制系统/体系√例句：Trade discounts may be used as a competitive strategy to secure customer loyalty. 商业折扣可以用作维护顾客忠诚度的一种竞争策略。

注册会计师专业英文词汇

注册会计师专业英文词汇

专业英文词汇一、资产assets1、流动资产current assets111现金及约当现金cash and cash equivalents1111库存现金cash on hand1112零用金/周转金petty cash/revolving funds1113银行存款cash in banks1116在途现金cash in transit1117约当现金cash equivalents1118其它现金及约当现金other cash and cash equivalents112短期投资short-term investments1121短期投资-股票short-term investments-stock1122短期投资-短期票券short-term investments-short-term notes and bills1123短期投资-政府债券short-term investments-government bonds1124短期投资-受益凭证short-term investments-beneficiary certificates1125短期投资-公司债short-term investments-corporate bonds1128短期投资-其它short-term investments-other1129备抵短期投资跌价损失allowance for reduction of short-term investment to market 113应收票据notes receivable1131应收票据notes receivable1132应收票据贴现discounted notes receivable1137应收票据-关系人notes receivable-related parties1138其它应收票据other notes receivable1139备抵呆帐－应收票据allowance for uncollec-tible accounts-notes receivable 114应收帐款accounts receivable1141应收帐款accounts receivable1142应收分期帐款installment accounts receivable1147应收帐款-关系人accounts receivable-related parties1149备抵呆帐－应收帐款allowance for uncollec-tible accounts-accounts receivable 118其它应收款other receivables1181应收出售远汇款forward exchange contract receivable1182应收远汇款-外币forward exchange contract receivable-foreign currencies 1183买卖远汇折价discount on forward ex-change contract1184应收收益earned revenue receivable1185应收退税款income tax refund receivable1187其它应收款-关系人other receivables-related parties1188其它应收款-其它other receivables-other1189备抵呆帐-其它应收款allowance for uncollec-tible accounts-other receivables 121~122存货inventories1211商品存货merchandise inventory1212寄销商品consigned goods1213在途商品goods in transit1219备抵存货跌价损失allowance for reduction of inventory to marketgoods finished制成品1221．1222寄销制成品consigned finished goods1223副产品by-products1224在制品work in process1225委外加工work in process-outsourced1226原料raw materials1227物料supplies1228在途原物料materials and supplies in transit1229备抵存货跌价损失allowance for reduction of inventory to market 125预付费用prepaid expenses1251预付薪资prepaid payroll1252预付租金prepaid rents1253预付保险费prepaid insurance1254用品盘存office supplies1255预付所得税prepaid income tax1258其它预付费用other prepaid expenses126预付款项prepayments1261预付货款prepayment for purchases1268其它预付款项other prepayments128~129其它流动资产other current assets1281进项税额VAT paid（or input tax）1282留抵税额excess VAT paid（or overpaid V AT）1283暂付款temporary payments1284代付款payment on behalf of others1285员工借支advances to employees1286存出保证金refundable deposits1287受限制存款certificate of deposit-restricted1291递延所得税资产deferred income tax assets1292递延兑换损失deferred foreign exchange losses1293业主（股东）往来owners^（stockholders^）current account 1294同业往来current account with others1298其它流动资产-其它other current assets-other2、基金及长期投资funds and long-term investments131基金funds1311偿债基金redemption fund（or sinking fund）1312改良及扩充基金fund for improvement and expansion1313意外损失准备基金contingency fund1314退休基金pension fund1318其它基金other funds132长期投资long-term investments1321长期股权投资long-term equity investments1322长期债券投资long-term bond investments1323长期不动产投资long-term real estate in-vestments1324人寿保险现金解约价值cash surrender value of life insuranceinvestments term-long other其它长期投资1328．1329备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments3、固定资产property,plant,and equipment141土地land1411土地land1418土地-重估增值land-revaluation increments142土地改良物land improvements1421土地改良物land improvements1428土地改良物-重估增值land improvements-revaluation increments1429累积折旧-土地改良物accumulated depreciation-land improvements143房屋及建物buildings1431房屋及建物buildings1438房屋及建物-重估增值buildings-revaluation increments1439累积折旧-房屋及建物accumulated depreciation-buildings144~146机（器）具及设备machinery and equipment1441机（器）具machinery1448机（器）具-重估增值machinery-revaluation increments1449累积折旧-机（器）具accumulated depreciation-machinery151租赁资产leased assets1511租赁资产leased assets1519累积折旧-租赁资产accumulated depreciation-leased assets152租赁权益改良leasehold improvements1521租赁权益改良leasehold improvements1529累积折旧-租赁权益改良accumulated depreciation-leasehold improvements156未完工程及预付购置设备款construction in progress and prepayments forequipment 1561未完工程construction in progress1562预付购置设备款prepayment for equipment158杂项固定资产miscellaneous property,plant,and equipment1581杂项固定资产miscellaneous property,plant,and equipment1588杂项固定资产-重估增值miscellaneous property,plant,and equipment-revaluation increments1589累积折旧-杂项固定资产accumulated depreciation-miscellaneous property,plant, and equipment16递耗资产depletable assets161递耗资产depletable assets1611天然资源natural resources1618天然资源-重估增值natural resources-revaluation increments1619累积折耗-天然资源accumulated depletion-natural resources17无形资产intangible assets171商标权trademarks1711商标权trademarks172专利权patents1721专利权patentsfranchise特许权173．1731特许权franchise174著作权copyright1741著作权copyright175计算机软件computer software1751计算机软件computer software cost176商誉goodwill1761商誉goodwill177开办费organization costs1771开办费organization costs178其它无形资产other intangibles1781递延退休金成本deferred pension costs1782租赁权益改良leasehold improvements1788其它无形资产-其它other intangible assets-other18其它资产other assets181递延资产deferred assets1811债券发行成本deferred bond issuance costs1812长期预付租金long-term prepaid rent1813长期预付保险费long-term prepaid insurance1814递延所得税资产deferred income tax assets1815预付退休金prepaid pension cost1818其它递延资产other deferred assets182闲置资产idle assets1821闲置资产idle assets184长期应收票据及款项与催收帐款long-term notes,accounts and overdue receivables 1841长期应收票据long-term notes receivable1842长期应收帐款long-term accounts receivable1843催收帐款overdue receivables1847长期应收票据及款项与催收帐款-关系人long-term notes,accounts and overdue receivables-related parties1848其它长期应收款项other long-term receivables1849备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts-long-term notes,accounts and overdue receivables185出租资产assets leased to others1851出租资产assets leased to others1858出租资产-重估增值assets leased to others-incremental value from revaluation 1859累积折旧-出租资产accumulated depreciation-assets leased to others186存出保证金refundable deposit1861存出保证金refundable deposits188杂项资产miscellaneous assets1881受限制存款certificate of deposit-restricted1888杂项资产-其它miscellaneous assets-other二、负债liabilitiesliabilities current流动负债2221~211短期借款short-term borrowings（debt）2111银行透支bank overdraft2112银行借款bank loan2114短期借款-业主short-term borrowings-owners2115短期借款-员工short-term borrowings-employees2117短期借款-关系人short-term borrowings-related parties2118短期借款-其它short-term borrowings-other212应付短期票券short-term notes and bills payable2121应付商业本票commercial paper payable2122银行承兑汇票bank acceptance2128其它应付短期票券other short-term notes and bills payable2129应付短期票券折价discount on short-term notes and bills payable213应付票据notes payable2131应付票据notes payable2137应付票据-关系人notes payable-related parties2138其它应付票据other notes payable214应付帐款accounts pay able2141应付帐款accounts payable2147应付帐款-关系人accounts payable-related parties216应付所得税income taxes payable2161应付所得税income tax payable217应付费用accrued expenses2171应付薪工accrued payroll2172应付租金accrued rent payable2173应付利息accrued interest payable2174应付营业税accrued VAT payable2175应付税捐-其它accrued taxes payable-other2178其它应付费用other accrued expenses payable218~219其它应付款other payables2181应付购入远汇款forward exchange contract payable2182应付远汇款-外币forward exchange contract payable-foreign currencies 2183买卖远汇溢价premium on forward exchange contract2184应付土地房屋款payables on land and building purchased2185应付设备款Payables on equipment2187其它应付款-关系人other payables-related parties2191应付股利dividend payable2192应付红利bonus payable2193应付董监事酬劳compensation payable to directors and supervisors 2198其它应付款-其它other payables-other226预收款项advance receipts2261预收货款sales revenue received in advance2262预收收入revenue received in advance2268其它预收款other advance receiptsportion current-liabilities term-long一年或一营业周期内到期长期负债227．2271一年或一营业周期内到期公司债corporate bonds payable-current portion2272一年或一营业周期内到期长期借款long-term loans payable-current portion2273一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties-current portion2278其它一年或一营业周期内到期长期负债other long-term lia-bilities-current portion 228~229其它流动负债other current liabilities2281销项税额VAT received（or output tax）2283暂收款temporary receipts2284代收款receipts under custody2285估计售后服务/保固负债estimated warranty liabilities2291递延所得税负债deferred income tax liabilities2292递延兑换利益deferred foreign exchange gain2293业主（股东）往来owners^current account2294同业往来current account with others2298其它流动负债-其它other current liabilities-others23长期负债long-term liabilities231应付公司债corporate bonds payable2311应付公司债corporate bonds payable2319应付公司债溢（折）价premium（discount）on corporate bonds payable232长期借款long-term loans payable2321长期银行借款long-term loans payable-bank2324长期借款-业主long-term loans payable-owners2325长期借款-员工long-term loans payable-employees2327长期借款-关系人long-term loans payable-related parties2328长期借款-其它long-term loans payable-other233长期应付票据及款项long-term notes and accounts payable2331长期应付票据long-term notes payable2332长期应付帐款long-term accounts pay-able2333长期应付租赁负债long-term capital lease liabilities2337长期应付票据及款项-关系人Long-term notes and accounts payable-related parties 2338其它长期应付款项other long-term payables234估计应付土地增值税accrued liabilities for land value increment tax2341估计应付土地增值税estimated accrued land value incremental tax pay-able235应计退休金负债accrued pension liabilities2351应计退休金负债accrued pension liabilities238其它长期负债other long-term liabilities2388其它长期负债-其它other long-term liabilities-other28其它负债other liabilities281递延负债deferred liabilities2811递延收入deferred revenue2814递延所得税负债deferred income tax liabilitiesliabilities deferred other其它递延负债2818．286存入保证金deposits received2861存入保证金guarantee deposit received288杂项负债miscellaneous liabilities2888杂项负债-其它miscellaneous liabilities-other三、业主权益owners^equity31资本capital311资本（或股本）capital3111普通股股本capital-common stock3112特别股股本capital-preferred stock3113预收股本capital collected in advance3114待分配股票股利stock dividends to be distributed3115资本capital32资本公积additional paid-in capital321股票溢价paid-in capital in excess of par3211普通股股票溢价paid-in capital in excess of par-common stock3212特别股股票溢价paid-in capital in excess of par-preferred stock323资产重估增值准备capital surplus from assets revaluation3231资产重估增值准备capital surplus from assets revaluation324处分资产溢价公积capital surplus from gain on disposal of assets3241处分资产溢价公积capital surplus from gain on disposal of assets325合并公积capital surplus from business combination3251合并公积capital surplus from business combination326受赠公积donated surplus3261受赠公积donated surplus328其它资本公积other additional paid-in capital3281权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282资本公积-库藏股票交易additional paid-in capital-treasury stock trans-actions 33保留盈余（或累积亏损）retained earnings（accumulated deficit）331法定盈余公积legal reserve3311法定盈余公积legal reserve332特别盈余公积special reserve3321意外损失准备contingency reserve3322改良扩充准备improvement and expansion reserve3323偿债准备special reserve for redemption of liabilities3328其它特别盈余公积other special reserve（or accumulatedearningsretained-335unappropriated未分配盈余（或累积亏损）deficit）3351累积盈亏accumulated profit or loss3352前期损益调整prior period adjustments3353本期损益net income or loss for current period34权益调整equity adjustmentsterm-long of decline value market on loss unrealized长期股权投资未实现跌价损失341．equity investments3411长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342累积换算调整数cumulative translation adjustment3421累积换算调整数cumulative translation adjustments343未认列为退休金成本之净损失net loss not recognized as pension cost3431未认列为退休金成本之净损失net loss not recognized as pension costs35库藏股treasury stock351库藏股treasury stock3511库藏股treasury stock36少数股权minority interest361少数股权minority interest3611少数股权minority interest四、损益类4营业收入operating revenue41销货收入sales revenue411销货收入sales revenue4111销货收入sales revenue4112分期付款销货收入installment sales revenue417销货退回sales return4171销货退回sales return419销货折让sales allowances4191销货折让sales discounts and allowances46劳务收入service revenue461劳务收入service revenue4611劳务收入service revenue47业务收入agency revenue471业务收入agency revenue4711业务收入agency revenue48其它营业收入other operating revenue488其它营业收入-其它other operating revenue4888其它营业收入-其它other operating revenue-other5营业成本operating costs51销货成本cost of goods sold511销货成本cost of goods sold5111销货成本cost of goods sold5112分期付款销货成本installment cost of goods sold512进货purchases5121进货purchases5122进货费用purchase expenses5123进货退出purchase returns5124进货折让charges on purchased merchandise513进料materials purchasedpurchased material进料5131．5132进料费用charges on purchased material5133进料退出material purchase returns5134进料折让material purchase allowances514直接人工direct labor5141直接人工direct labor515~518制造费用manufacturing overhead5151间接人工indirect labor5152租金支出rent expense,rent5153文具用品office supplies（expense）5154旅费travelling expense,travel5155运费shipping expenses,freight5156邮电费postage（expenses）5157修缮费repair（s）and maintenance（expense）5158包装费packing expenses5161水电瓦斯费utilities（expense）5162保险费insurance（expense）5163加工费manufacturing overhead-outsourced5166税捐taxes5168折旧depreciation expense5169各项耗竭及摊提various amortization5172伙食费meal（expenses）5173职工福利employee benefits/welfare5176训练费training（expense）5177间接材料indirect materials5188其它制造费用other manufacturing expenses56劳务成本制ervice costs561劳务成本service costs5611劳务成本service costs56劳务成本制ervice costs561劳务成本service costs5611劳务成本service costs57业务成本gency costs571业务成本agency costs5711业务成本agency costs58其它营业成本other operating costs588其它营业成本-其它other operating costs-other 5888其它营业成本-其它other operating costs-other6营业费用operating expenses61推销费用selling expenses615~618推销费用selling expenses6151薪资支出payroll expense6152租金支出rent expense,rent6153文具用品office supplies（expense）travel expense,travelling旅费6154．6155运费shipping expenses,freight6156邮电费postage（expenses）6157修缮费repair（s）and maintenance（expense）6159广告费advertisement expense,advertisement6161水电瓦斯费utilities（expense）6162保险费insurance（expense）6164交际费entertainment（expense）6165捐赠donation（expense）6166税捐taxes6167呆帐损失loss on uncollectible accounts6168折旧depreciation expense6169各项耗竭及摊提various amortization6172伙食费meal（expenses）6173职工福利employee benefits/welfare6175佣金支出commission（expense）6176训练费training（expense）6188其它推销费用other selling expenses62管理及总务费用general&administrative expenses625~628管理及总务费用general&administrative expenses6251薪资支出payroll expense6252租金支出rent expense,rent6253文具用品office supplies6254旅费travelling expense,travel6255运费shipping expenses,freight6256邮电费postage（expenses）6257修缮费repair（s）and maintenance（expense）6259广告费advertisement expense,advertisement6261水电瓦斯费utilities（expense）6262保险费insurance（expense）6264交际费entertainment（expense）6265捐赠donation（expense）6266税捐taxes6267呆帐损失loss on uncollectible accounts6268折旧depreciation expense6269各项耗竭及摊提various amortization6271外销损失loss on export sales6272伙食费meal（expenses）6273职工福利employee benefits/welfare6274研究发展费用research and development expense6275佣金支出commission（expense）6276训练费training（expense）6278劳务费professional service fees6288其它管理及总务费用other general and administrative expensesexpenses development and research研究发展费用63．635~638研究发展费用research and development expenses6351薪资支出payroll expense6352租金支出rent expense,rent6353文具用品office supplies6354旅费travelling expense,travel6355运费shipping expenses,freight6356邮电费postage（expenses）6357修缮费repair（s）and maintenance（expense）6361水电瓦斯费utilities（expense）6362保险费insurance（expense）6364交际费entertainment（expense）6366税捐taxes6368折旧depreciation expense6369各项耗竭及摊提various amortization6372伙食费meal（expenses）6373职工福利employee benefits/welfare6376训练费training（expense）6378其它研究发展费用other research and development expenses7营业外收入及费用non-operating revenue and expenses,other income（expense）71~74营业外收入non-operating revenue711利息收入interest revenue7111利息收入interest revenue/income712投资收益investment income7121权益法认列之投资收益investment income recognized under equity method 7122股利收入dividends income7123短期投资市价回升利益gain on market price recovery of short-term investment 713兑换利益foreign exchange gain7131兑换利益foreign exchange gain714处分投资收益gain on disposal of investments7141处分投资收益gain on disposal of investments715处分资产溢价收入gain on disposal of assets7151处分资产溢价收入gain on disposal of assets748其它营业外收入other non-operating revenue7481捐赠收入donation income7482租金收入rent revenue/income7483佣金收入commission revenue/income7484出售下脚及废料收入revenue from sale of scraps7485存货盘盈gain on physical inventory7486存货跌价回升利益gain from price recovery of inventory7487坏帐转回利益gain on reversal of bad debts7488其它营业外收入-其它other non-operating revenue-other items75~78营业外费用non-operating expenses751利息费用interest expenseexpense interest利息费用7511．752投资损失investment loss7521权益法认列之投资损失investment loss recog-nized under equity method7523短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753兑换损失foreign exchange loss7531兑换损失foreign exchange loss754处分投资损失loss on disposal of investments7541处分投资损失loss on disposal of investments755处分资产损失loss on disposal of assets7551处分资产损失loss on disposal of assets788其它营业外费用other non-operating expenses7881停工损失loss on work stoppages7882灾害损失casualty loss7885存货盘损loss on physical inventory7886存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories7888其它营业外费用-其它other non-operating expenses-other8所得税费用（或利益）income tax expense（or benefit）81所得税费用（或利益）income tax expense（or benefit）811所得税费用（或利益）income tax expense（or benefit）8111所得税费用（或利益）income tax expense（or benefit）9非经常营业损益nonrecurring gain or loss91停业部门损益gain（loss）from discontinued operations911停业部门损益-停业前营业损益income（loss）from operations of discontinued segments9111停业部门损益-停业前营业损益income（loss）from operations of discontinued segment912停业部门损益-处分损益gain（loss）from disposal of discontinued segments 9121停业部门损益-处分损益gain（loss）from disposal of discontinued segment92非常损益extraordinary gain or loss921非常损益extraordinary gain or loss9211非常损益extraordinary gain or loss93会计原则变动累积影响数cumulative effect of changes in accounting principles931会计原则变动累积影响数cumulative effect of changes in accounting principles 9311会计原则变动累积影响数cumulative effect of changes in accounting principles94少数股权净利minority interest income941少数股权净利minority interest incomeincome interest minority少数股权净利9411．。

会计基本英语词汇

会计基本英语词汇

会计基本英语词汇(是好东西就贴出来了) 会计基本的英语词汇帐户会计系统美国会计协会美国注册会计师协会审计资产负债表簿记现金流量预测内部审计证书管理会计证书注册会计师成本会计外部使用者财务会计财务会计准则委员会财务预测公认会计原则通用目的信息政府会计办公室损益表内部审计师协会管理会计师协会整合性内部审计内部控制结构国内收入署内部使用者管理会计投资回报投资报酬证券交易委员会现金流量表财务状况表税务会计会计等式勾稽关系资产企业个体股本公司成本原则债权人通货紧缩批露费用财务报表筹资活动持续经营假设通货膨涨投资活动负债负现金流量经营活动所有者权益合伙企业正现金流量留存利润收入独资企业清偿能力稳定货币假设股东股东权益门面粉饰财会名词汉英对照表（1）会计与会计理论会计决策人投资人股东债权人财务会计管理会计成本会计私业会计公众会计注册会计师国际会计准则委员会美国注册会计师协会财务会计准则委员会管理会计协会美国会计学会税务稽核署独资企业合伙人企业公司会计目标会计假设会计要素会计原则会计实务过程财务报表财务分析会计主体假设货币计量假设持续经营假设（）会计分期假设资产负债业主权益收入费用收益亏损历史成本原则收入实现原则配比原则全面披露原则（）客观性原则一致性原则可比性原则重大性原则稳健性原则权责发生制现金收付制财务报告流动资产流动负债长期负债投入资本留存收益－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（2）会计循环会计循环会计信息系统帐户会计科目会计分录原始凭证日记帐总分类帐明细分类帐试算平衡现金收款日记帐现金付款日记帐销售日记帐购货日记帐普通日记帐工作底稿调整分录结帐－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（3）现金与应收帐款现金银行存款库存现金流动资产偿债基金定额备用金支票（）银行对帐单银行存款调节表在途存款在途支票应付凭单应收帐款应收票据起运点交货价目的地交货价商业折扣现金折扣销售退回与折让坏帐费用备抵法备抵坏帐损益表法资产负债表法帐龄分析法直接冲销法带息票据不带息票据出票人本金利息率到期日本票贴现背书拒付费－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（4）存货存货商品存货产成品存货在产品存货原材料存货起运地离岸价格目的地抵岸价格寄销寄销人承销人定期盘存购货购货折让和折扣存货盈余或短缺分批认定法加权平均法先进先出法 ,后进先出法 ,移动平均法成本或市价孰低法市价重置成本可变现净值上限下限毛利法零售价格法成本率－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（5）长期投资长期投资长期股票投资长期债券投资成本法权益法合并法股利宣布日股权登记日除息日付息日债券面值 , 债券折价债券溢价票面利率 , 市场利率 , 普通股优先股现金股利股票股利清算股利到期日到期值直线摊销法实际利息摊销法－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－-（6）固定资产固定资产原值预计使用年限预计残折旧费用累计折旧帐面价值应提折旧成本净值在建工程磨损过时直线法（）工作量法（）加速折旧法双倍余额递减法（）年数总和法（）以旧换新经营租赁融资租赁廉价购买权（）资产负债表外筹资最低租赁付款额－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（7）无形资产无形资产专利权商标权 ,著作权特许权或专营权商誉开办费租赁权摊销－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（8）流动负债负债流动负债应付帐款应付票据贴现票据长期负债一年内到期部分应付股利预收收益存入保证金应付费用增值税营业税应付所得税应付奖金产品质量担保负债赠品和兑换券 , 或有事项或有负债或有损失或有利得永久性差异时间性差异应付税款法纳税影响会计法递延所得税负债法－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（9）长期负债长期负债应付公司债券有担保品的公司债券抵押公司债券保证公司债券信用公司债券一次还本公司债券分期还本公司债券可转换公司债券可赎回公司债券可要求公司债券记名公司债券无记名公司债券普通公司债券收益公司债券名义利率，票面利率实际利率有效利率溢价折价面值直线法实际利率法到期直接偿付提前偿付偿债基金长期应付票据抵押借款－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（10）业主权益权益业主权益股东权益投入资本缴入资本股本资本公积留存收益核定股本实收资本发行在外股本库藏股普通股优先股累积优先股非累积优先股完全参加优先股部分参加优先股非部分参加优先股现金发行非现金发行股票的合并发行发行成本成本法面值法捐赠资本盈余分配股利股利政策宣布日股权登记日除息日股利支付日现金股利股票股利拨款－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（11）财务报表财务报表资产负债表收益表帐户式报告式编制（报表）工作底稿多步式单步式－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－- （12）财务状况变动表财务状况变动表中的现金基础（现金流量表）财务状况变动表中的营运资金基础（资金来源与运用表）营运资金全部资源概念直接:)业务正常营业活动财务活动投资活动－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－- （13）财务报表分析财务报表分析比较财务报表趋势百分比比率普通股每股收益股利收益率价益比普通股每股帐面价值资本报酬率总资产报酬率债券收益率已获利息倍数债券比率优先股收益率营运资本周转存货周转率应收帐款周转率流动比率速动比率酸性试验比率（14）合并财务报表合并财务报表吸收合并创立合并控股公司附属公司少数股权权益联营合并购买合并权益法成本法－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（15）物价变动中的会计计量物价变动之会计一般物价水平会计货币购买力会计统一币值会计历史成本现行价值会计现行成本重置成本物价指数国民生产总值物价指数（）消费物价指数（）批发物价指数货币性资产货币性负债货币购买力损益资产持有损益未实现的资产持有损益现行价值与统一币值会计汉英会计词汇一贯原则人名帐户工作底稿已承兑汇票已发行股本己催缴股本己缴股本已赎回票据欠付催缴股款毛存现金毛利毛利率毛损日记簿月结单少量余额分配分类帐公证文件分摊加成永久业权主要成本未催缴股本申请与分配目标条款平价发行出让人帐自平自平分类帐自动转帐成本会计共同存货记录簿存货周转率存货帐年终盘点存货企业个体合伙企业在运品在制品呆帐呆帐准备没收利息帐法重置决算表折扣栏折旧折旧帐法折旧准备帐法折价非人名帐户抽取固定资产长期负债法人股本拒付票据股份或有负债所有权承兑承兑人法定股本股东主权 '股东资金 ' 受票人直线折旧法直接工资直接原料直接费用股票承销人承销清单抵销抵销性错误定额制度[1] 下一页科目负债信讬人按比例分配背书持票人盈余盈余分拨帐重点钜数重估折旧法借方借项通知单借项通知单(银行用) 库存现金配比个别纯利纯利率记帐时借贷方互调特别原始簿原始分录错误原始分录簿原则性错误流动资产流动负债流动比率流动抵押品租购租购公司个体差额承上差额承前差额转下帐户透支透支额度名调乱错误现金日记簿现金收支帐现金折扣虚帐户净损失累积基金停止经营动用资金专利税专利权货物寄销帐票面值接纳净流动资产速动比率寄销人寄销帐票据拒付手续费票据贴现组织大纲组织章程商誉贷方贷项通知单贷项通知单(银行用) 提用提款帐费用期未存货期初存货单式簿记备忘补助分类帐报表贴现发票间接工资贴现手续费普通股上一页 [1] [2] [3] [4] [5] [6] [7] 下一页普通日记簿普通原始簿间接原料间接费用 ,间接制造成本开帐分录结帐分录短期合营短期合营帐短期合营备忘帐结算票据超额利润资本资本主资本支出资本报酬率零用现金凭单零用现金簿债权人债券预计利息帐法预付费用预取收益会计等式损益帐损益计算过帐资产资产负债表资产收回价值试算表经常性项目溢价溢价发行催缴股款银行往来调节表复式簿记说明实帐户对销制成品汇票 ,实际成本截线认讲意图暂记帐户销货成本销货折扣销货退回簿销货净额销货发票销货簿调整制造成本会计数量表达与稳定货币量度随要随付余绌遗漏错误余额承上余额承前余额递减折旧法余额转下历史成本担保还款佣金总分类帐应付帐款分类帐 ,应付帐款分类帐统制帐户 ,上一页 [1] [2] [3] [4] [5] [6] [7] 下一页应收帐款分类帐 ,应收帐款分类帐统制帐户 ,应计收益亏绌购货折扣购货退出簿购货帐购货净额购货簿营业折扣购销帐购销损益帐优先股应付帐款赊帐期限应付票据应收帐款赊帐期限应收票据应计基础购买权偿债基金营运资金比率转让旧换新稳健保守 ,簿记继续经营变产帐赎回资本准备金英汉会计词汇接纳承兑已承兑汇票承兑人科目，帐户说明承销清单会计等式应计基础应计收益累积基金实际成本调整分配申请与分配分摊盈余分拨帐组织章程资产法定股本自动转帐呆帐余额承上余额承前余额转下资产负债表银行往来调节表 , 汇票应付票据应收票据原始分录簿簿记企业个体催缴股款己催缴股本欠付催缴股款资本动用资金资本支出上一页 [1] [2] [3] [4] [5] [6] [7] 下一页赎回资本准备金现金日记簿现金折扣手存现金期未存货抵销性错误记帐时借贷方互调稳健保守承销人寄销寄销帐寄销人一贯原则或有负债对销成本会计销货成本贷方贷项通知单(银行用)贷项通知单应收帐款赊帐期限应付帐款赊帐期限债权人应付帐款分类帐应付帐款分类帐统制帐户流动资产流动负债流动比率债券借方借项通知单(银行用)借项通知单应收帐款分类帐应收帐款分类帐统制帐户担保还款佣金亏绌折旧折旧帐法折旧准备帐法直接费用直接原料直接工资贴现，折价销货折扣折扣栏购货折扣票据贴现贴现手续费拒付票据复式簿记汇票受票人发票人提用提款帐背书截线个体帐名调乱错误遗漏错误原始分录错误原则性错误费用抽取透支额度间接制造成本决算表制成品固定资产流动抵押品没收永久业权普通原始簿上一页 [1] [2] [3] [4] [5] [6] [7] 下一页日记簿总分类帐继续经营在运品资产收回价值货物寄销帐商誉毛损毛利毛利率租购租购公司历史成本持票人结算票据非人名帐户定额制度损益计算间接费用间接原料间接工资利息帐法预计利息帐法发票平价发行溢价发行已发行股本共同短期合营短期合营帐日记簿分类帐法人负债速动比率长期负债制造成本会计毛利率加成配比重点钜数备忘短期合营备忘帐组织大纲少量余额月结单净流动资产净损失纯利纯利率购货净额销货净额虚帐户公证文件票据拒付手续费目标条款认讲意图期初存货开帐分录购买权普通股透支间接费用所有权己缴股本票面值合伙企业专利权随要随付人名帐户零用现金簿零用现金凭单过帐优先股溢价预付费用主要成本上一页 [1] [2] [3] [4] [5] [6] [7] 下一页按比例分配损益帐资本主呆帐准备稳健保守购货帐购货簿应付帐款分类帐应付帐款分类帐统制帐户数量表达与稳定货币量度停止经营实帐户变产帐现金收支帐预取收益经常性项目余额递减折旧法重置已赎回票据销货退回簿资本报酬率购货退出簿重估折旧法专利税销货发票销货簿应收帐款分类帐应收帐款分类帐统制帐户抵销个别股份股本股票' 股东主权' 股东资金自平自平分类帐单式簿记偿债基金特别原始簿报表存货帐存货记录簿存货周转率直线折旧法补助分类帐超额利润盈余余绌暂记帐户营业折扣旧换新购销帐购销损益帐转让试算表信讬人未催缴股本出让人帐在制品营运资金比率工作底稿年终盘点存货会计账目用语会计报表往来帐目现在往来帐存款额销货帐共同计算帐项未决帐项贷方帐项借方帐项应付帐应付未付帐应收帐应收未收帐新交易新帐未决帐老帐现金帐流水帐暂记帐未定帐过期帐延滞帐杂项帐户详细帐单明细表呆帐会计项目会计薄帐薄营业报告书损益计算表借贷细帐交验帐明细帐与... 银行开立一户头与... 银行建立交易继续记帐与... 有交易作成会计帐有往来帐项清算清理债务清洁帐目与... 停止交易 's结帐清理未付款结清差额清算审查帐目监查帐目检查帐目转入A的帐户 A's以计帐方式付款代理某人为某人 's为自己计算独立帐目 's由某人收益并负风险 's 's 由某人负担 's按某人指示列入某人帐户列入5月份帐目编入某中帐项下寄出清算书。

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Temporary 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 continuance of 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 or auditor’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 maintain adequate 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Tolerable 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净现值Net present value(NPV)经营租赁Operating lease经营杠杆Operating leverage机会成本Opportunity cost期权价值Option value订货提前期Order lead time订货成本Ordering cost普通年金（后付年金）Ordinary annuity债券面值Par value/Face value回收期法Payback period method股利支付日Payment date经营资产销售百分比Percentage of operating assets to sales经营负债销售百分比Percentage of operating liabilities to sales 销售百分比法Percentage-of-sales method期间成本Period cost定期预算Periodic budget永久债券Perpetual bond永续年金Perpetuity优先股Preferred stock现值指数Present value index产品成本预算Product cost budget生产预算Production budget生产成本Production cost制造费用Production overhead利润中心Profit center利润最大化Profit maximization项目特有风险Project-specific risk公开增发Public offering复利现值系数PV interest factor预付年金现值系数PV interest factor of annuity due现值Present value(PV)速动比率Quick ratio股权登记日Record date共同年限法Replacement chain(common life)approach 必要报酬率Required rate of return剩余股利政策Residual dividend policy剩余权益收益Residual equity income剩余净金融支出Residual net financial expenditure剩余经营收益Residual operating income责任中心Responsibility center利润留存率Retention ratio权益净利率Return on equity投资报酬率Return on investment收入中心Revenue center无风险利率Risk-free interest rate无风险报酬率Risk-free rate of return安全边际率Safety margin ratio销售预算Sales budget销售费用Sales expense销售预测Sales forecast销售增长率Sales growth rate代销Sales on commission销售数量Sales volume股东权益增长率Shareholders’equity growth ratio短缺成本Shortage cost证券市场线Security market line(SML)标准成本Standard cost股票股利Stock dividend股价最大化Stock price maximization股票回购Stock repurchase股票分割Stock split储存成本Storage cost沉没成本Sunk cost可持续增长率Sustainable growth rate系统风险（市场风险、不可分散风险）Systematic risk(Market risk/Non-diversifiable risk)目标资本结构Target capital structure时间溢价Time premium货币的时间价值Time value of money固定成本总额Total fixed cost标的资产Underlying assets包销Underwrite单位销售价格Unit sales price单位变动成本Unit variable costs股价上行乘数Upstream price multiplier变动成本率Variable cost ratio加权平均资本成本Weighted average cost of capital(WACC)营运资本投资Working capital investment在产品Work-in-progress到期收益率法Yield-to-maturity method(YTM method)公司战略与风险管理低增长—强竞争地位的“现金牛”业务“Cash cow”position:slow growth-high competitiveness 低增长—弱竞争地位的“瘦狗”业务“Dog”position:slow growth-low competitiveness高增长—低竞争地位的“问题”业务“Question mark”position:high growth-low competitiveness高增长—强竞争地位的“明星”业务“Star”position:high growth-high competitiveness 放弃战略Abandon strategy竞争环境分析Analysis of competitive environment竞争对手分析Analysis of competitors企业能力分析Analysis of corporate competencies and capabilities 企业资源分析Analysis of corporate resources宏观环境分析Analysis of macro-environment市场需求分析Analysis of market demand分析型战略Analytical strategy审计委员会Audit committee平衡计分卡Balanced scorecard基准分析Benchmarking analysis蓝海战略Blue Ocean strategy波士顿矩阵Boston matrix业务单位战略（竞争战略）Business(Competitive)strategy经营目标Business objectives运营风险Business risk业务单元Business unit事业部制组织结构Business unit organization structure战略变革Change management in strategy内部信息传递Communication of internal information全面风险管理Comprehensive risk management收缩战略Contraction strategy控制活动Control activities控制环境Control environment公司治理Corporate governance总体战略Corporate strategy成本领先战略Cost leadership strategy惩治成本Cost of punishment损失成本Cost of total loss风险管理成本与效益Costs and benefits of risk management信用风险Credit risk文化与绩效Culture and performance客户细分或市场细分事业部制结构Customer segmentation/Market segmentation businessstructure消费动机Customer’s motivation负债和杠杆作用Debt and gearing扁平型结构Decentralized structure决策支持系统Decision support system防御型战略Defensive strategy制定风险管理策略Development of risk management strategy 发展战略Development strategy钻石模型Diamond model差异化战略Differentiation strategy直接投资Direct investment多元化并购Diversified merger and acquisition多种经营战略Diversified strategy垄断优势理论Dominance advantage theory每股盈余或市净率Earnings per share or price to book ratio 效率Efficiency生产要素Elements in production内部控制的要素Elements of internal control创业型组织结构Entrepreneurial organization structure自然环境风险Environment risk股权投资Equity investment评估成本Evaluation cost事项识别Event identification处置成本Execution cost实地查验Field inspection财务风险与经营风险的搭配Financial risk and business risk内部控制的五大要素Five elements in internal control产业五种竞争力Five forces in the competitive approach集中化战略Focus strategy紧缩与集中战略Focused strategy职能制组织结构Functional organization structure职能战略Functional strategy资金活动Fund-related activities全球化战略Globalization strategy毛利率与净利润率Gross profit margin and net profit margin 增长型战略Growth strategy开拓型战略Growth strategy担保业务Guarantee businessH型结构(控股企业／控股集团组织结构)H type organization structure(Holding company/Group organization structure)高经营风险与高财务风险搭配High business risk,high financial risk 高经营风险与低财务风险搭配High business risk,low financial risk 高长型结构High growth structure。

2012北注协综合英语词汇6科全部(会计、审计、财管、税法、经济法、战略)

2012北注协综合英语词汇6科全部(会计、审计、财管、税法、经济法、战略)

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

注会英语词汇

注会英语词汇

词汇篇1.1 公司战略与风险管理高频词汇Strategy Customer CommunicationManage Structure ObjectiveCost Analysis leadershipOperation Market PerformanceRisk Growth DevelopInvest Business DiversifyControl Product CompeteBudget Corporate OrganizationInternational Industry Integrate● Strategy n 战略、策略√词性：strategic adj 战略上的、战略的√词组：Abandon Strategy 放弃战略Analytical Strategy 分析型战略Blue Ocean strategy蓝海战略Business （Competitive）strategy业务单位战略（竞争战略）Focus strategy 集中化战略Focused strategy紧缩与集中战略contraction strategy 收缩战略Change management in strategy 战略变革Corporate strategy总体战略Cost leadership strategy成本领先战略Defensive strategy防御型战略Differentiation strategy 差异化战略Development of risk management strategy制定风险管理策略Development strategy发展战略Diversified strategy多种经营战略Strategic alliances 企业战略联盟Strategic analysis 战略分析Strategic control system 战略控制系统/体系√例句：Trade discounts may be used as a competitive strategy to secure customer loyalty. 商业折扣可以用作维护顾客忠诚度的一种竞争策略。

CPA常用会计、审计英语词汇

CPA常用会计、审计英语词汇

常用会计英语词汇基本词汇A (1)account 账户,报表A (2)accounting postulate 会计假设A (3)accounting valuation 会计计价A (4)accountability concept 经营责任概念A (5)accountancy 会计职业A (6)accountant 会计师A (7)accounting 会计A (8)agency cost 代理成本A (9)accounting bases 会计基础A (10)accounting manual 会计手册A (11)accounting period 会计期间A (12)accounting policies 会计方针A (13)accounting rate of return 会计报酬率A (14)accounting reference date 会计参照日A (15)accounting reference period 会计参照期间A (16)accrual concept 应计概念A (17)accrual expenses 应计费用A (18)acid test ratio 速动比率(酸性测试比率)A (19)acquisition 收购A (20)acquisition accounting 收购会计A (21)adjusting events 调整事项A (22)administrative expenses 行政管理费A (23)amortization 摊销A (24)analytical review 分析性复核A (25)annual equivalent cost 年度等量成本法A (26)annual report and accounts 年度报告和报表A (27)appraisal cost 检验成本A (28)appropriation account 盈余分配账户A (29)articles of association 公司章程细则A (30)assets 资产A (31)assets cover 资产担保A (32)asset value per share 每股资产价值A (33)associated company 联营公司A (34)attainable standard 可达标准A (35)attributable profit 可归属利润A (36)audit 审计A (37)audit report 审计报告A (38)auditing standards 审计准则A (39)authorized share capital 额定股本A (40)available hours 可用小时A (41)avoidable costs 可避免成本B (42)back-to-back loan 易币贷款B (43)backflush accounting 倒退成本计算B (44)bad debts 坏帐B (45)bad debts ratio 坏帐比率B (46)bank charges 银行手续费B (47)bank overdraft 银行透支B (48)bank reconciliation 银行存款调节表B (49)bank statement 银行对账单B (50)bankruptcy 破产B (51)basis of apportionment 分摊基础B (52)batch 批量B (53)batch costing 分批成本计算B (54)beta factor B (市场)风险因素BB (55)bill 账单B (56)bill of exchange 汇票B (57)bill of lading 提单B (58)bill of materials 用料预计单B (59)bill payable 应付票据B (60)bill receivable 应收票据B (61)bin card 存货记录卡B (62)bonus 红利B (63)book-keeping 薄记B (64)Boston classification 波士顿分类B (65)breakeven chart 保本图B (66)breakeven point 保本点B (67)breaking-down time 复位时间B (68)budget 预算B (69)budget center 预算中心B (70)budget cost allowance 预算成本折让B (71)budget manual 预算手册B (72)budget period 预算期间B (73)budgetary control 预算控制B (74)budgeted capacity 预算生产能力B (75)business center 经营中心B (76)business entity 营业个体B (77)business unit 经营单位B (78)by-product 副产品C (79)called-up share capital 催缴股本C (80)capacity 生产能力C (81)capacity ratios 生产能力比率C (82)capital 资本C (83)capital assets pricing model 资本资产计价模式C (84)capital commitment 承诺资本C (85)capital employed 已运用的资本C (86)capital expenditure 资本支出C (87)capital expenditure authorization 资本支出核准C (88)capital expenditure control 资本支出控制C (89)capital expenditure proposal 资本支出申请C (90)capital funding planning 资本基金筹集计划C (91)capital gain 资本收益C (92)capital investment appraisal 资本投资评估C (93)capital maintenance 资本保全C (94)capital resource planning 资本资源计划C (95)capital surplus 资本盈余C (96)capital turnover 资本周转率C (97)card 记录卡C (98)cash 现金C (99)cash account 现金账户C (100)cash book 现金账薄C (101)cash cow 金牛产品C (102)cash flow 现金流量C (103)cash flow budget 现金流量预算C (104)cash flow statement 现金流量表C (105)cash ledger 现金分类账C (106)cash limit 现金限额C (107)CCA 现时成本会计C (108)center 中心C (109)changeover time 变更时间C (110)chartered entity 特许经济个体C (111)cheque 支票C (112)cheque register 支票登记薄C (113)classification 分类C (114)clock card 工时卡C (115)code 代码C (116)commitment accounting 承诺确认会计C (117)common cost 共同成本C (118)company limited by guarantee 有限担保责任公司C (119)company limited by shares 股份有限公司C (120)competitive position 竞争能力状况C (121)concept 概念C (122)conglomerate 跨行业企业C (123)consistency concept 一致性概念C (124)consolidated accounts 合并报表C (125)consolidation accounting 合并会计C (126)consortium 财团C (127)contingency plan 应急计划C (128)contingent liabilities 或有负债C (129)continuous operation 连续生产C (130)contra 抵消C (131)contract cost 合同成本C (132)contract costing 合同成本计算C (133)contribution centre 贡献中心C (134)contribution chart 贡献图C (135)control 控制C (136)control account 控制账户C (137)control limits 控制限度C (138)controllability concept 可控制概念C (139)controllable cost 可控制成本C (140)conversion cost 加工成本C (141)convertible loan stock 可转换为股票的贷款C (142)corporate appraisal 公司评估C (143)corporate planning 公司计划C (144)corporate social reporting 公司社会报告C (145)cost 成本C (146)cost account 成本账户C (147)cost accounting 成本会计C (148)cost accounting manual 成本手册C (149)cost adjustment 成本调整C (150)cost allocation 成本分配C (151)cost apportionment 成本分摊C (152)cost attribution 成本归属C (153)cost audit 成本审计C (154)cost benefit analysis 成本效益分析C (155)cost center 成本中心C (156)cost driver 成本动因C (157)cost of capital 资本成本C (158)cost of goods sold 销货成本C (159)cost of non-conformance 非相符成本C (160)cost of sales 销售成本C (161)cost reduction 成本降低C (162)cost structure 成本结构C (163)cost unit 成本单位C (164)cost-volume-profit analysis(CVP) 本量利分析C (165)costing 成本计算C (166)credit note 贷项通知C (167)credit report 信贷报告书C (168)creditor 债权人C (169)creditor days ratio 应付账款天数率C (170)creditors ledger 应付账款分类账C (171)critical event 关键事项C (172)critical path 关键路线C (173)cumulative preference shares 累积优先股C (174)current asset 流动资产C (175)current cost accounting 现时成本会计C (176)current liabilities 流动负债C (177)current purchasing power accounting 现时购买力会计C (178)current ratio 流动比率C (179)cut-off 截止C (180)CVP 本量利分析C (181)cycle time 周转时间D (182)debenture 债券D (183)debit note 借项通知D (184)debit capacity 举债能力D (185)debt ratio 债务比率D (186)debtor 债务人;应收账款D (187)debtor days ratio 应收账款天数率D (188)debtors ledger 应收账款分类账D (189)debtor' age analysis 应收账款账龄分析D (190)decision driven costs 决策连动成本D (191)decision tree 决策树D (192)defects 次品D (193)deferred expenditure 递延支出D (194)deferred shares 递延股份D (195)deferred taxation 递延税款D (196)delivery note 交货单D (197)departmental accounts 部门报表D (198)departmental budget 部门预算D (199)depreciation 折旧D (200)dispatch note 发运单D (201)development cost 开发成本D (202)differential cost 差别成本D (203)direct cost 直接成本D (204)direct debit 直接借项D (205)direct hours yield 直接小时产出率D (206)direct labour cost percentage rate 直接人工成本百分比D (207)direct labour hour rate 直接人工小时率D (208)directs on indirect work 间接工作事项上的工时D (209)discount rate 贴现率D (210)discounted cash flow 现金流量贴现D (211)discretionary cost 酌量成本D (212)distribution cost 摊销成本D (213)diversions 移用D (214)diverted hours 移用小时D (215)diverted hours ratio 移用工时比率D (216)dividend 股利D (217)dividend cover 股利产出率D (218)dividend per share 每股股利D (219)dog 疲软产品D (220)double entry accounting 复式会计D (221)double-entry book-keeping 复式薄记D (222)doubtful debts 可疑债务D (223)down time 停工时间D (224)dynamic programming 动态规划E (225)earning per share 每股盈利E (226)earning ratio 市盈率E (227)economic order quantity(EOQ) 经济订购批量E (228)efficient market hypothesis 有效市场假设E (229)efficiency ration 效率性比率E (230)element of cost 成本要素E (231)entity 经济个体E (232)environmental audit 环境审计E (233)environmental impact assessment 环境影响评价E (234)EOQ 经济订购批量E (235)equity 权益E (236)equity method of accounting 权益法会计计算E (237)equity share capital 权益股本E (238)equivalent units 当量E (239)event 事项E (240)exceptional items 例外事项E (241)expected value 期望值E (242)expenditure 支出E (243)expenses 费用E (244)external audit 外部审计E (245)external failure cost 外部损失成本E (246)extraordinary items 非常事项F (247)factory goods 让售商品F (248)factoring 应收帐款让售F (249)fair value 公允价值F (250)feedback 反馈F (251)FIFO 先近先出法F (252)final accounts 年终报表F (253)finance lease 融资租赁F (254)financial accounting 财务会计F (255)financial accounts calendar adjustment 财务报表的日历时间调整F (256)financial management 财务管理F (257)financial planning 财务计划F (258)financial statement 财务报表F (259)finished goods 完成品F (260)fixed asset 固定资产F (261)fixed overhead 固定制造费用F (262)fixed asset turnover 固定资产周转率F (263)fixed assets register 固定资产登记薄F (264)fixed cost 固定成本F (265)flexed budget 变动限额预算F (266)flexible budget 弹性预算F (267)float time 浮动时间F (268)floating charge 流动抵押F (269)flow of funds statement 资金流量表F (270)forecasting 预测F (271)founder's shares 发起人股份F (272)full capacity 满负荷生产能力F (273)function costing 职能成本计算F (274)functional budget 职能预算F (275)fund accounting 基金会计F (276)fundamental accounting concept 基础会计概念F (277)fungible assets 可互换资产F (278)futuristic planning 远景计划G (279)gap analysis 间距分析G (280)gearing 举债经营比率(杠杆)G (281)goal congruence 目标一致性G (282)going concern concept 持续经营概念G (283)goods received note 商品收讫单G (284)goodwill 商誉G (285)gross dividend yield 总股息产出率G (286)gross margin 总边际G (287)gross profit 毛利润G (288)gross profit percentage 毛利润百分比G (289)group 企业集团G (290)group accounts 集团报表H (291)high-geared 高结合杠杆(比例)H (292)hire purchase 租购H (293)historical cost 历史成本H (294)historical cost accounting 历史成本会计H (295)hours 小时H (296)hurdle rate 最低可接受的报酬率I (297)ideal standard 理想标准I (298)idle capacity ration 闲置生产能力比率I (299)idle time 闲置时间I (300)impersonal accounts 非记名账户I (301)imprest system 定额备用制度I (302)income and expenditure account 收益和支出报表I (303)incomplete records 不完善记录I (304)incremental cost 增量成本I (305)incremental yield 增量产出率I (306)indirect cost 间接成本I (307)indirect hours 间接小时I (308)insolvency 无力偿付I (309)intangible asset 无形资产I (310)integrated accounts 综合报表I (311)interdependency concept 关联性概念I (312)interest cover 利息保障倍数I (313)interlocking accounts 连锁报表I (314)internal audit 内部审计I (315)internal check 内部牵制I (316)internal control system 内部控制体系I (317)internal failure cost 内部损失成本I (318)internal rate of return(IRR) 内含报酬率I (319)inventory 存货I (320)investment 投资I (321)investment center 投资中心I (322)invoice register 发票登记薄I (323)issued share capital 已发行股本J (324)job 定单J (325)job card 工作卡J (326)job costing 工作成本计算J (327)job sheet 工作单J (328)joint cost 联合成本J (329)joint products 联产品J (330)joint stock company 股份公司J (331)joint venture 合资经营J (332)journal 日记账J (333)just-in-time(JIT) 适时制度J (334)just-in-time production 适时生产J (335)just-in-time purchasing 适时购买K (336)key factor 关键因素L (337)labour 人工L (338)labour transfer note 人工转移单L (339)leaning curve 学习曲线L (340)ledger 分类账户L (341)length of order book 定单平均周期L (342)letter of credit 信用证L (343)leverage 举债经营比率L (344)liabilities 负债L (345)life cycle costing 寿命周期成本计算L (346)LIFO 后近先出法L (347)limited liability company 有限责任公司L (348)limiting factor 限制因素L (349)line-item budget 明细支出预算L (350)liner programming 线性规划L (351)liquid assets 变现资产L (352)liquidation 清算L (353)liquidity ratios 易变现比率L (354)loan 贷款L (355)loan capital 借入资本L (356)long range planning 长期计划L (357)lost time record 虚耗时间记录L (358)low geared 低结合杠杆(比例)L (359)lower of cost or net realizable value concept 成本或可变净价孰低概念M (360)machine hour rate 机器小时率M (361)machine time record 机器时间记录M (362)managed cost 管理成本M (363)management accounting 管理会计M (364)management accounting concept 管理会计概念M (365)management accounting guides 管理会计指导方针M (366)management audit 管理审计M (367)management buy-out 管理性购买产权M (368)management by exception 例外管理原则M (369)margin 边际M (370)margin of safety ration 安全边际比率M (371)margin cost 边际成本M (372)margin costing 边际成本计算M (373)mark-down 降低标价M (374)mark-up 提高标价M (375)market risk premium 市场分险补偿M (376)market share 市场份额M (377)marketing cost 营销成本M (378)matching concept 配比概念M (379)materiality concept 重要性概念M (380)materials requisition 领料单M (381)materials returned note 退料单M (382)materials transfer note 材料转移单M (383)memorandum of association 公司设立细则M (384)merger 兼并M (385)merger accounting 兼并会计M (386)minority interest 少数股权M (387)mixed cost 混合成本N (388)net assets 净资产N (389)net book value 净账面价值N (390)net liquid funds 净可变现资金N (391)net margin 净边际N (392)net present value(NPV) 净现值N (393)net profit 净利润N (394)net realizable value 可变现净值N (395)net worth 资产净值N (396)network analysis 网络分析N (397)noise 干捞N (398)nominal account 名义账户N (399)nominal share capital 名义股本N (400)nominal holding 代理持有股份N (401)non-adjusting events 非调整事项N (402)non-financial performance measurement 非财务业绩计量N (403)non-integrated accounts 非综合报表N (404)non-liner programming 非线性规划N (405)non-voting shares 无表决权的股份N (406)notional cost 名义成本N (407)number of days stock 存货周转天数N (408)number of weeks stock 存货周转周数O (409)objective classification 客体分类O (410)obsolescence 陈旧O (411)off balance sheet finance 资产负债表外筹资O (412)offer for sale 标价出售O (413)operating budget 经营预算O (414)operating lease 经营租赁O (415)operating statement 营业报表O (416)operation time 操作时间O (417)operational control 经营控制O (418)operational gearing 经营杠杆O (419)operating plans 经营计划O (420)opportunity cost 机会成本O (421)order 定单O (422)ordinary shares 普通股O (423)out-of-date cheque 过期支票O (424)over capitalization 过分资本化O (425)overhead 制造费用O (426)overhead absorption rate 制造费用分配率O (427)overhead cost 制造费用O (428)overtrading 超过营业资金的经营P (429)paid cheque 已付支票P (430)paid-up share capital 认定股本P (431)parent company 母公司P (432)pareto distribution 帕累托分布P (433)participating preference shares 参与优先股P (434)partnership 合伙P (435)payable ledger 应付款项账户P (436)payback 回收期P (437)payments and receipts account 收入和支出报表P (438)payments withheld 保留款额P (439)payroll 工资单P (440)payroll analysis 工资分析P (441)percentage profit on turnover 利润对营业额比率P (442)period cost 期间成本P (443)perpetual inventory 永续盘存P (444)personal account 记名账户P (445)PEPT 项目评审法P (446)petty cash account 备用金账户P (447)petty cash voucher 备用金凭证P (448)physical inventory 实地盘存P (449)planning 计划P (450)planning horizon 计划时限P (451)planning period 计划期间P (452)policy cost 政策成本P (453)position audit 状况审计P (454)post balance sheet events 资产负债表编后事项P (455)practical capacity 实际生产能力P (456)pre-acquisition losses 购置前损失P (457)pre-acquisition profits 购置前利润P (458)preference shares 优先股P (459)preference creditors 优先债权人P (460)preferred creditors 优先债权人P (461)prepayments 预付款项P (462)present value 现值P (463)prevention cost 预防成本P (464)price ratio 市盈率P (465)prime cost 主要成本P (466)prime entry-books of 原始分录登记薄P (467)principal budget factor 主要预算因素P (468)prior charge capital 优先股P (469)prior year adjustments 以前年度调整P (470)priority base budgeting 优先顺序体制的预算P (471)private company 私人公司P (472)pro-forma invoice 预开发票P (473)problem child 问号产品P (474)process costing 分步成本计算P (475)process time 加工时间P (476)product cost 产品成本P (477)Product life cycle 产品寿命周期P (478)production cost 生产成本P (479)production cost of sales 售货成本P (480)production volume ratio 生产业务量比率P (481)profit center 利润中心P (482)profit per employee 每员工利润P (483)profit retained for the year 年度利润留存P (484)profit to turnover ratio 利润对营业额比率P (485)profit-volume graph 利量图P (486)profitability index 盈利指数P (487)programming 规划P (488)project evaluation and review technique 项目评审法P (489)projection 预计P (490)promissory note 本票P (491)prospectus 募债说明书P (492)provisions for liabilities and charges 偿债和费用准备P (493)prudent concept 稳健性概念P (494)public company 公开公司P (495)purchase order 订购单P (496)purchase requisition 请购单P (497)purchase ledger 采购账户Q (498)quality related costs 质量有关成本Q (499)queuing time 排队时间R (500)rate 率R (501)ratio 比率R (502)ration pyramid 比率金字塔R (503)raw material 原材料R (504)receipts and payments account 收入和支付报表R (505)receivable ledger 应收款项账户R (506)redeemable shares 可赎回股份R (507)redemption 赎回R (508)registered share capital 注册资本R (509)rejects 废品R (510)relevancy concept 相关性概念R (511)relevant costs 相关成本R (512)relevant range 相关范围R (513)reliability concept 可靠性概念R (514)replacement price 重置价格R (515)report 报表R (516)reporting 报告R (517)research cost, applied 应用性研究成本R (518)research cost, pure or basic 理论或基础研究成本R (519)reserves 留存收益R (520)residual income 剩余收益R (521)responsibility center 责任中心R (522)retention money 保留款额R (523)return on capital employed 运用资本报酬率R (524)returns 退回R (525)revenue 收入R (526)revenue center 收入中心R (527)revenue expenditure 收益支出R (528)revenue investment 收入性投资R (529)right issue 认股权发行R (530)rolling budget 滚动预算R (531)rolling forecast 滚动预测S (532)sales ledger 销售分类账S (533)sales order 销售定单S (534)sales per employee 每员工销售额S (535)scrap 废料S (536)scrip issue 红股发行S (537)secured creditors 有担保的债权人S (538)segmental reporting 分部报告S (539)selling cost 销售成本S (540)semi-fixed cost 半固定成本S (541)semi-variable cost 半变动成本S (542)sensitivity analysis 敏感性分析S (543)service cost center 服务成本中心S (544)service costing 服务成本计算S (545)set-up time 安装时间S (546)shadow prices 影子价格S (547)share 股票S (548)share capital 股份资本S (549)share option scheme 购股权证方案S (550)share premium 股票溢价S (551)sight draft 即期汇票S (552)single-entry book-keeping 单式薄记S (553)sinking fund 偿债基金S (554)slack time 松弛时间S (555)social responsibility cost 社会责任成本S (556)sole trader 独资经营者S (557)source and application of funds statement 资金来源和运用表S (558)special order costing 特殊定单成本计算S (559)staff costs 职工成本S (560)statement of account 营业账单S (561)statement of affairs 财务状况表S (562)statutory body 法定实体S (563)stock 存货S (564)stock control 存货控制S (565)stock turnover 存货周转率S (566)stocktaking 盘点存货S (567)stores requisition 领料申请单S (568)strategic business unit 战略性经营单位S (569)strategic management accounting 战略管理会计S (570)strategic planning 战略计划S (571)strategy 战略S (572)subjective classification 主体分类S (573)subscribed share capital 已认购的股本S (574)subsidiary undertaking 子公司S (575)sunk cost 沉没成本S (576)supply estimate 预算估计S (577)supply expenditure 预算支出S (578)suspense account 暂记账户S (579)SWOT analysis 长处和短处,机会和威胁分析S (580)system 制度,体系T (581)tactical planning 策略计划T (582)tactics 策略T (583)take-over 接收T (584)tangible asset 有形资产T (585)tangible fixed asset statement 有形固定资产表T (586)target cost 目标成本T (587)terotechnology 设备综合工程学T (588)throughput accounting 生产量会计T (589)time 时间T (590)time sheet 时间记录表T (591)total assets 总资产T (592)total quality management 全面质量管理T (593)total stocks 存货总计T (594)trade creditors 购货客户(应付账款)T (595)trade debtors 销货客户(应收账款)T (596)trading profit and loss account 营业损益表T (597)transfer price 转让价格T (598)transit time 中转时间T (599)treasurership 财务长制度T (600)trail balance 试算平衡表T (601)turnover 营业额U (602)uncalled share capital 未催缴股本U (603)under capitalization 不足资本化U (604)under or over-absorbed overhead 少吸收或多吸收的制造费用U (605)uniform accounting 统一会计U (606)uniform costing 统一成本计算U (607)unissued share capital 未发行股本V (608)value 价值V (609)value added 增值V (610)value analysis 价值分析V (611)value for money audit 经济效益审计V (612)vote 表决V (613)voucher 凭证W (614)waiting time 等候时间W (615)waste 废品(料)W (616)wasting asset 递耗资产W (617)weighted average cost of capital 资本的加权平均成本W (618)weighted average price 加权平均价格W (619)with resource 有追索权W (620)without recourse 无追索权W (621)working capital 营运资本W (622)write-down 减值Z (623)zero base budgeting 零基预算Z (624)zero coupon bond 无息债券Z (625)Z score 破产预测计分法常用审计英语词汇1 ability to perform the work 能力履行工作2 acceptance procedures 接受程序3 accountability 经管责任,问责性4 accounting estimate 会计估计5 accounts receivable listing 应收账款列表6 accounts receivable 应收账款7 accruals listing 应计项目列表8 accruals 应计项目9 accuracy 准确性10 adverse opinion 否定意见11 aged analysis 账龄分析12 agents 代理人13 agreed-upon procedures 约定审查业务14 analysis of errors 错误分析15 anomalous error 反常的错误16 appointment ethics 接受任命的相关职业道德考虑17 appointment 任命18 associated firms 关联公司19 association of chartered certified accounts（ACCA）英国特许注册会计师公会20 assurance engagement 保证约定21 assurance 保证22 audit 审计,审核,核数23 audit acceptance 接受审计24 audit approach 审计方法25 audit committee 审计委员会,审计小组26 audit engagement 审计业务约定书27 audit evaluation 审计评价28 audit evidence 审计证据29 audit plan 审计计划30 audit program 审计程序31 audit report as a means of communication 作为沟通方式的审计报告32 audit report 审计报告33 audit risk 审计风险34 audit sampling 审计抽样35 audit staffing 审计工作人员调配36 audit timing 审计时间安排37 audit trail 审计线索38 auditing standards 审计准则39 auditors duty of care 审计人员的审慎职责40 auditors report 审计报告41 authority attached to ISAs 遵守国际审计准则42 automated working papers 电子工作底稿43 bad debts 坏账44 bank 银行45 bank reconciliation 银行对账单,余额调节表46 beneficial interests 受益47 best value 最好的价值48 business risk 经营风险,商业风险49 Cadbury committee Cadbury 委员会50 cash count 现金盘点51 cash system 现金系统52 changes in nature of engagement 改变约定的性质上53 charges and commitments 费用和承诺54 charities 慈善机构55 CIS application controls 控制信息系统的应用控制56 CIS environments stand-alone microcomputers 单机控制环境57 client screening 客户甄别58 closely connected 有密切关系59 clubs 俱乐部60 communications between auditors and management 注册会计师和管理层的沟通61 communications on internal control 内部控制上的沟通62 companies act 公司法63 comparative financial statements 比较财务报表64 comparatives 比较的65 competence 能力66 compilation engagement 编辑约定书67 completeness 完整性68 completion of the audit 审计完成69 compliance with accounting regulations 符合～的作法会计规则70 computers assisted audit techniques （CAA Ts）计算机辅助审计技术（CAA Ts）71 confidence 保密72 confidentiality 保密性73 confirmation of accounts receivable 应收账款的询证74 conflict of interest 利益冲突75 constructive obligation 推定义务76 contingent asset 或有资产77 contingent liability 或有负债78 control environment 控制环境79 control procedures 控制程序80 control risk 控制风险81 controversy 矛盾,冲突82 corporate governance 公司治理机制83 corresponding figures 对应数字84 cost of conversion 转换成本,加工成本85 cost 成本86 courtesy87 creditors 债权人88 current audit files 本期审计档案89 database management system （DBMS）数据库管理系统90 date of report 报告的日期91 depreciation 折旧,贬值92 design of the sample 抽样设计93 detection risk 检查风险94 direct verification approach 直接核查法95 directional testing 定向测试96 directors emoluments 董事酬金97 directors serve contracts 董事服务合约98 disagreement with management 与管理层不一致99 disclaimer of opinion 拒绝表示意见100 distributions 分销,分派101 documenting the audit process 记录审计程序102 due care 合理关注103 due skill and care 合理技能和关注104 economy 经济105 education 教育106 effectiveness 效用,效果107 efficiency 效益,效率108 eligibility / ineligibility 合格/ 无被选资格109 emphasis of matter 强调事项110 engagement economics 契约经济学111 engagement letter 业务约定书112 error 差错113 evaluating of results of audit procedures 审计程序结果的评估114 examinations 检查115 existence 存在性116 expectations 期望117 expected error 期望误差118 experience 经验119 expert 专家120 external audit 独立审计,外部审计121 external review reports 外部复核报告122 fair 公正123 fee negotiation 费用协商124 final assessment of control risk 控制风险的最终评定125 final audit 期末审计126 financial statement assertions 财政报告认定127 financial 财务128 finished goods 产成品129 flowcharts 流程图130 fraud and error 舞弊131 fraud 欺诈132 fundamental principles 基本原理133 general CIS controls 一般的CIS 控制134 going concern assumption 持续经营假设135 going concern 持续经营136 goods on sale or return 允许退货的销售137 goodwill 商誉138 governance 统治139 hospitality 款待140 human resources 人力资源141 income tax 所得税142 independent estimate 独立估计143 information technology 信息技术144 inherent risk 固有风险145 insurance 保险146 intangibles 无形147 integrity 诚实148 interim audit 中期审计149 internal auditing 内部审计150 internal auditors 内部审计师151 internal control evaluation questionnaires （ICEQs）内部控制评价调查表152 internal control questionnaires （ICQs）内部控制调查表153 internal control system 内部控制系统154 internal review assignment 内部评价任务155 international audit and assurance standards board （IAASB）国际的审计和保证标准理事会（IAASB）156 international auditing practice statements （IAPSs）国际审计实务声明（IAPSs）157 international federation of accountants （IFAC）国际会计师联合会（IFAC）158 inventory system 盘存制度159 inventory valuation 存货估价160 legal and regulations 法规161 legal obligation 法定义务,法定责任162 levels of assurance 保证程度163 liability 负债164 limitation on scope 审计范围限制165 limitation of audit 审计的局限性166 limitations of controls system 控制系统的局限性167 litigation and claims 诉讼和赔偿168 litigation 诉讼169 loans 借款,贷款170 long term liabilities 长期负债171 management 管理172 management integrity 管理层诚信173 management representation letter 管理当局声明书174 marketing 推销,营销,市场学175 material inconsistency 重要的不一致176 material misstatements of fact 重大误报177 materiality 重要性178 measurement 计量179 microcomputers 微型计算器180 modified reports 变更报告181 narrative notes 描述注释182 nature 性质183 negative assurance 消极保证184 net realizable value 可变现净值185 non-current asset register 固定资产财产登记186 non-executive directors 非执行董事187 non-sampling risk 非抽样风险188 non-statutory audits 非法定审计189 objectivity 客观性190 occurrence 出现191 on-line computer systems 在线计算器系统192 opening balances 期初余额193 operational audits 经营审计,作业审计194 other information 其他的信息195 outsourcing internal audit 将内审功能外包196 overall review of financial statements 财务报表的总体回顾197 overdue fees 过多的费用198 overhead absorption 管理费用吸收199 periodic plan 定期的计划200 permanent audit files 永久审计档案201 personal relationships 个人的亲属关系202 planning 计划编制203 population 抽样总体204 precision 精密205 preliminary assessment of control risk 控制风险的初步评估206 prepayments 预付款项207 presentation and disclosure 列示和披露208 problems of accounting treatment 会计处理的问题209 procedures 程序210 procedures after accepting nomination 接受提名后的相关程序211 procurement 采购212 professional duty of confidentiality 保密的职业责任213 projection of errors 错误的预测214 provision 备抵,准备215 public duty 公共职责216 public interest 公众利益217 publicity 公众218 purchase ledger 购货分类账219 purchases and expenses system 采购和费用系统220 purchases cut-off 采购截止日期221 put on enquiry 询价222 qualified opinion 保留意见223 qualitative aspects of errors 错误的定性方面224 random selection 随机选择225 reasonable assurance 合理保证226 reassessing sampling risk 重新评价抽样风险227 reliability 可靠性228 remuneration 报酬229 report to management 对管理层的报告230 reporting 报告231 research and development costs 研发成本232 reservation of title 保留权力233 reserves 公积234 revenue and capital expenditure 收入性和资本性支出235 review 复核236 review engagement 复阅约定237 rights 权利238 rights and obligations 权利与义务239 risk and materiality 风险和重要性240 risk-based approach 基于风险的审计方法241 rotation of auditor appointments 审计人员轮换242 rules of professional conduct 职业道德守则243 sales cut-off 销售终止点244 sales system 销售系统245 sales tax 销售税,营业税246 sales 销售,销货247 sample size 样本大小248 sampling risk 抽样风险249 sampling units 抽样单位250 schedule of unadjusted errors 未调整的错误表251 scope and objectives of internal audit 内部审计的范围和目标252 segregation of duties 职责分离253 service organization 服务组织254 significant fluctuations or unexpected relationships 重大（市价）波动或不能预料的(亲属)关系255 sole traders 个体营业者256 sources of knowledge 获取了解的来源257 stakeholders 利益相关人258 standardised working papers 标准化工作底稿259 statistical sampling 统计抽样260 statutory audit 法定审计261 statutory books 法定簿记262 statutory duty 法定责任263 stewardship 管理层的才智264 strategic plan 战略性计划265 stratification 分层266 subsequent events 期后事项267 substantive procedures 实质性测试程序268 substantive tests 实质性测试269 sufficient appropriate audit evidence 充分、适当的审计证据270 sundry accruals 各项应计费用271 supervision 监督272 supervisory and monitoring roles 监督的和监控角色273 suppliers statements 供应商的对账单274 system and internal controls 系统和内部的控制275 systematic selection 系统选择法276 systems-based approach 系统审计方法277 tangible non-current assets 有形固定资产278 tendering 投标,清偿279 terms of the engagement 约定书的条件280 tests of control 控制测试281 the AGM 股东周年大会282 the board 委员会283 three Es 三Es (效果、效率、经济)。

CPA经济法英语词汇

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。

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Temporary 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 continuance of 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 or auditor’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 maintain adequate 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Tolerable 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净现值Net present value(NPV)经营租赁Operating lease经营杠杆Operating leverage机会成本Opportunity cost期权价值Option value订货提前期Order lead time订货成本Ordering cost普通年金（后付年金）Ordinary annuity债券面值Par value/Face value回收期法Payback period method股利支付日Payment date经营资产销售百分比Percentage of operating assets to sales经营负债销售百分比Percentage of operating liabilities to sales 销售百分比法Percentage-of-sales method期间成本Period cost定期预算Periodic budget永久债券Perpetual bond永续年金Perpetuity优先股Preferred stock现值指数Present value index产品成本预算Product cost budget生产预算Production budget生产成本Production cost制造费用Production overhead利润中心Profit center利润最大化Profit maximization项目特有风险Project-specific risk公开增发Public offering复利现值系数PV interest factor预付年金现值系数PV interest factor of annuity due现值Present value(PV)速动比率Quick ratio股权登记日Record date共同年限法Replacement chain(common life)approach 必要报酬率Required rate of return剩余股利政策Residual dividend policy剩余权益收益Residual equity income剩余净金融支出Residual net financial expenditure剩余经营收益Residual operating income责任中心Responsibility center利润留存率Retention ratio权益净利率Return on equity投资报酬率Return on investment收入中心Revenue center无风险利率Risk-free interest rate无风险报酬率Risk-free rate of return安全边际率Safety margin ratio销售预算Sales budget销售费用Sales expense销售预测Sales forecast销售增长率Sales growth rate代销Sales on commission销售数量Sales volume股东权益增长率Shareholders’equity growth ratio短缺成本Shortage cost证券市场线Security market line(SML)标准成本Standard cost股票股利Stock dividend股价最大化Stock price maximization股票回购Stock repurchase股票分割Stock split储存成本Storage cost沉没成本Sunk cost可持续增长率Sustainable growth rate系统风险（市场风险、不可分散风险）Systematic risk(Market risk/Non-diversifiable risk)目标资本结构Target capital structure时间溢价Time premium货币的时间价值Time value of money固定成本总额Total fixed cost标的资产Underlying assets包销Underwrite单位销售价格Unit sales price单位变动成本Unit variable costs股价上行乘数Upstream price multiplier变动成本率Variable cost ratio加权平均资本成本Weighted average cost of capital(WACC)营运资本投资Working capital investment在产品Work-in-progress到期收益率法Yield-to-maturity method(YTM method)公司战略与风险管理低增长—强竞争地位的“现金牛”业务“Cash cow”position:slow growth-high competitiveness 低增长—弱竞争地位的“瘦狗”业务“Dog”position:slow growth-low competitiveness高增长—低竞争地位的“问题”业务“Question mark”position:high growth-low competitiveness高增长—强竞争地位的“明星”业务“Star”position:high growth-high competitiveness 放弃战略Abandon strategy竞争环境分析Analysis of competitive environment竞争对手分析Analysis of competitors企业能力分析Analysis of corporate competencies and capabilities 企业资源分析Analysis of corporate resources宏观环境分析Analysis of macro-environment市场需求分析Analysis of market demand分析型战略Analytical strategy审计委员会Audit committee平衡计分卡Balanced scorecard基准分析Benchmarking analysis蓝海战略Blue Ocean strategy波士顿矩阵Boston matrix业务单位战略（竞争战略）Business(Competitive)strategy经营目标Business objectives运营风险Business risk业务单元Business unit事业部制组织结构Business unit organization structure战略变革Change management in strategy内部信息传递Communication of internal information全面风险管理Comprehensive risk management收缩战略Contraction strategy控制活动Control activities控制环境Control environment公司治理Corporate governance总体战略Corporate strategy成本领先战略Cost leadership strategy惩治成本Cost of punishment损失成本Cost of total loss风险管理成本与效益Costs and benefits of risk management信用风险Credit risk文化与绩效Culture and performance客户细分或市场细分事业部制结构Customer segmentation/Market segmentation businessstructure消费动机Customer’s motivation负债和杠杆作用Debt and gearing扁平型结构Decentralized structure决策支持系统Decision support system防御型战略Defensive strategy制定风险管理策略Development of risk management strategy 发展战略Development strategy钻石模型Diamond model差异化战略Differentiation strategy直接投资Direct investment多元化并购Diversified merger and acquisition多种经营战略Diversified strategy垄断优势理论Dominance advantage theory每股盈余或市净率Earnings per share or price to book ratio 效率Efficiency生产要素Elements in production内部控制的要素Elements of internal control创业型组织结构Entrepreneurial organization structure自然环境风险Environment risk股权投资Equity investment评估成本Evaluation cost事项识别Event identification处置成本Execution cost实地查验Field inspection财务风险与经营风险的搭配Financial risk and business risk内部控制的五大要素Five elements in internal control产业五种竞争力Five forces in the competitive approach集中化战略Focus strategy紧缩与集中战略Focused strategy职能制组织结构Functional organization structure职能战略Functional strategy资金活动Fund-related activities全球化战略Globalization strategy毛利率与净利润率Gross profit margin and net profit margin 增长型战略Growth strategy开拓型战略Growth strategy担保业务Guarantee businessH型结构(控股企业／控股集团组织结构)H type organization structure(Holding company/Group organization structure)高经营风险与高财务风险搭配High business risk,high financial risk 高经营风险与低财务风险搭配High business risk,low financial risk 高长型结构High growth structure。

CPA英语词汇表

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。

cpa会计英语词汇

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。

CPA会计常用英语词汇

CPA会计常用英语词汇

CPA会计常用英语词汇|注册会计师会计通用英语词汇会计科目票据账簿科目科目分类科目经常科目科目表资产负债表科目表科目表损益表损益表损益表损益表科目表科目表科目名称、会计科目会计年度或财务年度应付账款分类账会计期间与特定的时间段相关，通常一年(通常一年)的资产负债表:资产负债表不能写b损益表:或损益表。

利润分配表:留存收益现金流量表:现金流1，部门名称营销营销销售部(也有其他术语。

例如，宝洁公司的销售部称客户业务发展部为客户服务部，客户服务人员称之为企业社会责任部。

代表人事部门人力资源管理部门行政。

财务会计产品供应产品供应。

例如，产品调度员叫P S Planner2，人员的称谓是助理秘书秘书助理秘书秘书前台接待员接待员办事员办事员办事员办事员办事员办事员办事员办事员办事员办事员办事员办事员。

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VAT, Value Added Tax .,增值税taxpayer ..纳税人general taxpayer -一般纳税人smallscale taxpayer --小规模纳税人levy rate .征收税率provision of processing, repairing and replacement services .,提供加工、修理修配劳务tax rate .税率concurrently deal in goods or provide taxable services of different tax rates .兼营不同税率的货物或者应税劳务output tax .销项税额input tax -进项税额total of all the prices and all other fees .全部价款和价外费用exclusive of .不包括，除……之外competent tax authorities 主管税务机关bear .(,).承受，忍受credit..抵扣special VAT invoices .增值税专用发票deduction vouchers of VAT .增值税扣税凭证non-VAT taxable items .-非增值税应税项目VAT exempt items .免征增值税项目Tax-exempted goods 免税货物collective welfare .集体福利abnormal losses .非正常损失qualification verification .资格认定assessable price .计税价格minimum VAT threshold .（入口，门槛，开始，临界值）增值税起征点withholding person .扣缴义务人the time of occurrence of payment obligations of VAT .增值税纳税义务发生时间import declaration .（纳税品等的申报，申诉书，宣布，公告）进口申报，进口报关obligation of VAT withholding .增值税扣缴义务customs duty .海关，习惯关税tariff关税，关税表；征收关税，定额税duty关税special VAT invoices .增值税专用发票business with fixed establishment .（设施，机构，设立，公司）固定业户business without fixed base .非固定业户report and pay tax .申报纳税tax administration certification of outbound business activities .外出经营活动税收管理证明overdue taxes .逾期未付税款withholding tax .代扣所得税，预扣税payment period of VAT .增值税的纳税期限be paid on transaction basis .按次纳税，以交易为基础纳税exemption and refund of tax .（退款，偿还）退（免）税export declaration documents .出口报关文件repay the tax refunded .补缴已退的税款Business Tax .营业税Provisional Regulations of the PRC on Business Tax .（临时的，暂时的，暂定的）中华人民共和国营业税暂行条例territory .领土，领域immovable property .不动产taxable items .税目specific tax rates applicable to sb ..对……具体适用的税率taxable activities under different taxable items .不同税目下的应税行为consideration ..对价cargo ..货物，船货subcontract..分包合同，转包合同.转包，分包subcontractor承包商re-lending business .-转贷业务exempt..被豁免的，被免除的.免除，豁免.免税者，被免除义务者exemption免除，豁免，免税tax exemption or reduction items .（减少，下降，缩小）免税、减税项目liability to Business Tax .营业税的纳税义务Business Tax withholding agents .营业税扣缴义务人the place for the payment of Business Tax .营业税纳税地点Business Tax assessable period .营业税纳税期限Business Tax taxable items and tax rates table .营业税税目税率表scope of charge -征收范围transportation industry-交通运输业construction -.建筑业finance and insurance industry-金融保险业posts and telecommunications industry-邮电通讯业culture and sports -文化体育业entertainment -.娱乐业service industry-.服务业individual proprietorship enterprise .（所有权）个人独资企业partnership enterprise 合伙企业resident enterprise .居民企业taxable income amount .应纳税所得额total income amount .收入总额income from selling goods -销售货物收入income from providing labor services -提供劳务收入income from transferring property -转让财产收入equity investment gains, such as dividend, bonus -,,股息、红利等权益性投资收益interest incomes -利息收入rental income -租金收入royalty income -（版税，特许权使用费，专利税，皇室）特许权使用费收入income from accepting donations -(捐款，捐赠)接受捐赠收入the treasury appropriations .财政拨款；administrative fees.行政事业性收费governmental funds .政府性基金public welfare donations .（.福利，幸福.福利的）公益性捐赠支出surcharge nfor overdue tax payment .（.额外费，超载.追加罚款，使……负担过重，使……装载过多）税收滞纳金pecuniary punishment .（应付罚款的，金钱的）罚金fines ..罚款losses of confiscated properties .被没收财物的损失sponsorship expenditures .（赞助，发起，保证人的地位）赞助支出long-term deferred expenditures .-长期待摊费用rebuild..改建carry forward .结转prevail..胜过，占优势payable tax amount .应纳税额preferential tax treatments .税收优惠NPO, non-profit organization .,-非营利组织small meager-profit enterprise .-小型微利企业high-tech enterprise .-高新技术企业startup investment .（启动，开办）创业投资downsize..削减，缩小规模withholding by sources .源泉扣缴obligatory withholder .（义务的，必须的，义不容辞的）扣缴义务人special adjustments to tax payments .特别纳税调整arm's length transaction .’公平交易arm's length principle公平原则fair deal公平交易pricing arrangement .定价安排transitional preferential tax treatments .（变迁的，过渡期的）（优先的，选择的，特惠的）过渡性税收优惠administration of tax levy .征收管理the Law of PRC on Administration of Tax Collection .中华人民共和国税收征收管理法tax year .纳税年度pay in advance .预缴enterprise income tax return .企业所得税纳税申报表payable or refundable taxes .应缴应退税款deregistration formalities .办理注销登记手续deregistration撤销注册，取消登记formalities ..手续domicile..住宅，住所，永久居住地.使定居wages and salaries .工资、薪金individual industrial and commercial households.（.家庭.家庭的，日常的）个体工商户contracted or leased operation .承包、承租经营remuneration for personal service .劳务报酬author's remuneration .’稿酬royalty .特许权使用费contingent income .偶然所得progressive rate .（.先进的，进步的）累计税率flat rate .比例税率excessively high .畸高的additional tax can be levied at a rate .加成征收treasury bond / national debt ./国债financial debentures金融债券welfare benefits .福利费survivorn pensions .（.幸存者，生还者）抚恤金relief payments .（救济，减轻，解除，安慰）救济金insurance indemnities .保险赔款international conventions .（约定，协定，惯例，大会）国际公约income exempt from tax .免税所得taxable income .应纳税所得the additional deduction for expenses .附加减除费用creditable amount .扣除额file one's tax return .’办理纳税申报withholding in full for all taxpayers .全员全额扣缴self-reporting taxpayer .-自行申报纳税人tax authorities .税务机关pay in advance in monthly installment .分月预缴excess payment refunded and deficiency repaid .多退少补savings deposit .（.存款，保证金.存放，沉淀）储蓄存款handling fees .手续费schedule of individual income tax rates .个人所得税税率表tax base .税基tax avoidance .避税tax evasion -逃税refund after collection .先征后退collect and remit tax .代收代缴withhold and remit tax .代扣代缴the first profit-making year .-第一个获利年度temporary trips out of the country .临时离境state treasury .国库refund of the income tax paid on the reinvested amount .再投资退税export-oriented enterprise .-出口型企业special economic zone .经济特区non-deductible expenses .-不可抵扣的费用temporary differences .暂时性差异excise duty .（消费税，货物税，动词时，意为收税，切除）消费税ad valorem collection .从价计征quantity-based collection从量计征city maintenance and construction tax .（维修，维护，保持）城市维护建设税duty paid price .完税价格resource tax .资源税urban and township land use tax .（城市的）（镇区，小镇）城镇土地使用税house property tax .房产税farmland conversion tax .耕地占用税vehicle acquisition tax .车辆购置税vehicle and vessel usage tax .车船使用税vehicle and vessel tax .车船税stamp ntax .（.邮票，印记，标志.铭记，标出）印花税deed tax .（法律术语：契据，证书，动词时，意为立契转让）契税fuel tax .（燃料）燃油税security transaction tax .证券交易税social insurance tax .社会保险税urban real estate tax .城市房地产税agriculture tax .（农业）农业税animal husbandry tax .（饲养，务农，耕种，家政）牧业税SAT, State Administration of Taxation .,国家税务总局tax inspection report .纳税检查报告tax planning .税务筹划。

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