2014CPA综合阶段考试英语词汇

2014年六月A卷十五选十Investor n. 投资者guaranteed adj. 有保证的，；有人担保的v. 担保（guarantee的过去式和过去分词）vi. 结合，团结在一起vt. 使结合；以…作保n. (Bond)人名；(英、德、西、刚(金)、瑞典)邦德federal adj. 联邦的；同盟的n. 北部联邦同盟盟员；北京连邦软件产业发展公司，国内主要的正版软件经销商n. (Federal)人名；(英)费德勒尔corporate adj. 法人的；共同的，全体的；社团的maturity n. 成熟；到期；完备premium n. 额外费用；奖金；保险费;(商)溢价adj. 高价的；优质的deduction n. 扣除，减除；推论；减除额feature n. 特色，特征；容貌；特写或专题节目vi. 起重要作用vt. 特写；以…为特色；由…主演fluctuate vi. 波动；涨落；动摇vt. 使波动；使动摇potential n. 潜能；可能性；[电] 电势adj. 潜在的；可能的；势的simultaneously adv. 同时地快速阅读Feminist n. 男女平等主义者adj. 主张男女平等的paradise n. 天堂至福境地norm n. 标准，规范subsidise vi. 消退；下沉；平息vt. 资助（等于subsidize）；给...补助金parliament n. 议会，国会parental adj. 父母亲的，父母的；亲代的，亲本的quota n. 配额；定额；限额Counterpartsn. （契约）副本（counterpart的复数）；相对物；相对应的人Gendern. 性；性别；性交vt.生（过去式gendered，过去分词gendered，现在分词gendering，第三人称单数genders，形容词genderless）politicaladj. 政治的；党派vigorouslyadv. 精神旺盛地，活泼地flexible adj. 灵活的；柔韧的；易弯曲的rhetlabor n. 劳动；工作；劳工；分娩vi. 劳动；努力；苦干vt.详细分析；使厌烦n. (Labor)人名；(德、塞、法)拉博尔；(英)拉博diminishvt.使减少；使变小vi. 减少，缩小；变小cautious adj. 谨慎的；十分小心的trialn. 试验；审讯；努力；磨炼adj. 试验的；审讯的n. (Trial)人名；(法)特里亚尔dimadj. 暗淡的，昏暗的；模糊的，看不清的；悲观的，怀疑的vt.使暗淡，使失去光泽；使变模糊vi. 变模糊，变暗淡n. 笨蛋，傻子n. (Dim)人名；(俄)季姆；(柬)丁shortsightedadj. 目光短浅的；近视的shattervt.粉碎；打碎；破坏；破掉；使散开vi. 粉碎；损坏；落叶n. 碎片；乱七八糟的状态embracevt.拥抱；信奉，皈依；包含vi. 拥抱n. 拥抱descendantadj. 下降的；祖传的n. 后裔；子孙legislatorn. 立法者paradoxical adj. 矛盾的；诡论的；似非而是的rhetoricn. 修辞，修辞学；华丽的词藻adj. 花言巧语的仔细阅读A篇Texting has long been bemoaned as the downfall of the written word downfall n. 垮台；衰败；落下；大雨penmanship n.书法；笔迹；笔法illiterate adj. 文盲的；不识字的；没受教育的n. 文盲perspective n. 观点；远景；透视图adj. 透视的whereas conj. 然而；鉴于；反之trace vi. 追溯；沿路走vt. 追踪，查探；描绘；回溯n. 痕迹，踪迹；微量；[仪] 迹线；缰绳thus adv. 因此；从而；这样；如此conj. 因此n. 乳香subconscious adj. 潜意识的；下意识的n. 潜在意识；下意识心理活动deliberate adj. 故意的；深思熟虑的；从容的vt. 仔细考虑；商议long-winded adj. 冗长的；罗嗦的；气长的retreat n. 撤退；休息寓所；撤退vi. 撤退；退避；向后倾vt. 退（棋）；使后退shameful adj. 可耻的；不体面的；不道德的；猥亵的occasion n. 时机，机会；场合；理由vt. 引起，惹起crude adj. 粗糙的；天然的，未加工的；粗鲁的n. 原油；天然的物质spontaneity n. 自发性；自然发生vulgarity n. 粗俗；粗俗语；粗野的动作subtler adj. 微妙的；精细的；敏感的；狡猾的（subtle的比较级）sophisticated adj. 复杂的；精致的；久经世故的；富有经验的v. 使变得世故；使迷惑；篡改（sophisticate的过去分词形式）remotely adv. 遥远地；偏僻地；（程度）极微地，极轻地tension n. 张力，拉力；紧张，不安；电压vt. 使紧张；使拉紧drift n. 漂流，漂移；趋势；漂流物vi. 漂流，漂移；漂泊vt. 使…漂流；使…受风吹积blessed adj. 幸福的；受祝福的；神圣的v. 祝福（bless的过去分词）civilization n. 文明；文化bang n. 刘海；重击；突然巨响adv. 直接地；砰然地；突然巨响地vt. 重击；发巨响B篇It's possible to admire Oprah Winfrey and still wish Harvard hadn't awarded her... honorary adj. 荣誉的；名誉的；道义上的n. 名誉学位；获名誉学位者；名誉团体spot n. 地点；斑点vt. 认出；弄脏；用灯光照射vi. 沾上污渍；满是斑点adj. 现场的；现货买卖的adv. 准确地；恰好ethic n. 伦理；道德规范adj. 伦理的；道德的（等于ethical）hurl vt. 丢下；用力投掷；愤慨地说出vi. 猛投；猛掷n. 用力的投掷rural adj. 农村的，乡下的；田园的，有乡村风味的icon n. 图标；偶像；肖像，画像；圣像advocacy n. 主张；拥护；辩护notoriously adv. 众所周知地；声名狼藉地；恶名昭彰地validation n. 确认；批准；生效vaccine n. 疫苗；牛痘苗adj. 疫苗的；牛痘的commencement n. 开始，发端；毕业典礼aspiration n. 渴望；抱负；送气；吸气；吸引术irrational adj. 不合理的；无理性的；荒谬的n. [数] 无理数jeopardize vt. 危害；使陷危地；使受危困allegedly adv. 依其申述；据说，据称democracy n. 民主，民主主义；民主政治affirmation n. 主张，肯定；断言brand vt. 铭刻于，铭记；打烙印于；印…商标于n. 商标，牌子；烙印controversy n. 争论；论战；辩论rational adj. 合理的；理性的n. 有理数vigorous adj. 有力的；精力充沛的。

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

中国注册会计师考试英文测试词汇整理现金 Cash in hand银行存款 Cash in bank其他货币资金-外埠存款Other monetary assets - cash in other cities 其他货币资金-银行本票 Other monetary assets - cashier‘s check其他货币资金-银行汇票 Other monetary assets - bank draft其他货币资金-信用卡 Other monetary assets - credit cards其他货币资金-信用证保证金 Other monetary assets - L/C deposit其他货币资金-存出投资款 Other monetary assets - cash for investment 短期投资-股票投资 Investments - Short term - stocks短期投资-债券投资 Investments - Short term - bonds短期投资-基金投资 Investments - Short term - funds短期投资-其他投资 Investments - Short term - others短期投资跌价准备 Provision for short-term investment长期股权投资-股票投资 Long term equity investment - stocks长期股权投资-其他股权投资 Long term equity investment - others长期债券投资-债券投资 Long term securities investemnt - bonds长期债券投资-其他债权投资 Long term securities investment - others 长期投资减值准备 Provision for long-term investment应收票据 Notes receivable应收股利 Dividends receivable应收利息 Interest receivable应收帐款 Trade debtors坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors预付帐款 Prepayment应收补贴款 Allowance receivable其他应收款 Other debtors坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 其他流动资产 Other current assets物资采购 Purchase原材料 Raw materials包装物 Packing materials低值易耗品 Low value consumbles材料成本差异 Material cost difference自制半成品 Self-manufactured goods库存商品 Finished goods商品进销差价 Difference between purchase & sales of commodities委托加工物资 Consigned processiong material委托代销商品 Consignment-out受托代销商品 Consignment-in分期收款发出商品 Goods on instalment sales存货跌价准备 Provision for obsolete stocks待摊费用 Prepaid expenses待处理流动资产损益 Unsettled G/L on current assets待处理固定资产损益 Unsettled G/L on fixed assets委托贷款-本金 Consignment loan - principle委托贷款-利息 Consignment loan - interest委托贷款-减值准备 Consignment loan - provision固定资产-房屋建筑物 Fixed assets - Buildings固定资产-机器设备 Fixed assets - Plant and machinery固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures固定资产-运输设备 Fixed assets - Automobiles累计折旧 Accumulated depreciation固定资产减值准备 Impairment of fixed assets工程物资-专用材料 Project material - specific materials工程物资-专用设备 Project material - specific equipment工程物资-预付大型设备款 Project material - prepaid for equipment工程物资-为生产准备的工具及器具 Project material - tools and facilities for production在建工程 Construction in progress在建工程减值准备 Impairment of construction in progress固定资产清理 Disposal of fixed assets无形资产-专利权 Intangible assets - patent无形资产-非专利技术 Intangible assets - industrial property and know-how无形资产-商标权 Intangible assets - trademark rights无形资产-土地使用权 Intangible assets - land use rights无形资产-商誉 Intangible assets - goodwill无形资产减值准备 Impairment of intangible assets长期待摊费用 Deferred assets未确认融资费用 Unrecognized finance fees其他长期资产 Other long term assets递延税款借项 Deferred assets debits应付票据 Notes payable应付帐款 Trade creditors预收帐款 Adanvances from customers代销商品款 Consignment-in payables其他应交款 Other payable to government其他应付款 Other creditors应付股利 Proposed dividends待转资产价值 Donated assets预计负债 Accrued liabilities应付短期债券 Short-term debentures payable其他流动负债 Other current liabilities预提费用 Accrued expenses应付工资 Payroll payable应付福利费 Welfare payable短期借款-抵押借款 Bank loans - Short term - pledged短期借款-信用借款 Bank loans - Short term - credit短期借款-担保借款 Bank loans - Short term - guaranteed一年内到期长期借款 Long term loans due within one year一年内到期长期应付款 Long term payable due within one year 长期借款 Bank loans - Long term应付债券-债券面值 Bond payable - Par value应付债券-债券溢价 Bond payable - Excess应付债券-债券折价 Bond payable - Discount应付债券-应计利息 Bond payable - Accrued interest长期应付款 Long term payable专项应付款 Specific payable其他长期负债 Other long term liabilities应交税金-所得税 Tax payable - income tax应交税金-增值税 Tax payable - VAT应交税金-营业税 Tax payable - business tax应交税金-消费税 Tax payable - consumable tax应交税金-其他 Tax payable - others递延税款贷项 Deferred taxation credit股本 Share capital已归还投资 Investment returned利润分配-其他转入 Profit appropriation - other transfer in利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve利润分配-提取储备基金 Profit appropriation - reserve fund利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund利润分配-利润归还投资 Profit appropriation - return investment by profit利润分配-应付优先股股利 Profit appropriation - preference shares dividends利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares期初未分配利润 Retained earnings, beginning of the year资本公积-股本溢价 Capital surplus - share premium资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve资本公积-接受现金捐赠 Capital surplus - cash donation资本公积-股权投资准备 Capital surplus - investment reserve资本公积-拨款转入 Capital surplus - subsidiary资本公积-外币资本折算差额 Capital surplus - foreign currency translation资本公积-其他 Capital surplus - others盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve盈余公积-法定公益金 Surplus reserve - statutory welfare reserve盈余公积-储备基金 Surplus reserve - reserve fund盈余公积-企业发展基金 Surplus reserve - enterprise development fund盈余公积-利润归还投资 Surplus reserve - reture investment by investment主营业务收入 Sales主营业务成本 Cost of sales主营业务税金及附加 Sales tax营业费用 Operating expenses管理费用 General and administrative expenses财务费用 Financial expenses投资收益 Investment income其他业务收入 Other operating income营业外收入 Non-operating income补贴收入 Subsidy income其他业务支出 Other operating expenses营业外支出 Non-operating expenses所得税 Income tax直接人工成本差异（direct labor variance）直接材料成本差异（direct material variance）在产品计价（work-in-process costing）联产品成本计算（joint products costing）生产成本汇总程序（accumulation process of procluction cost）制造费用差异（manufacturing expenses variance）实际成本与估计成本（actual cost and estimated cost）工资费用分配（salary costs allocation）成本曲线（cost curve）农业生产成本（agriculture production cost）原始成本和重置成本（original cost and replacement cost）工程施工成本直接成本与间接成本（direct cost and indirect cost）可控成本（controllable cost）制造费用分配（manufacturing expenses allocation）理论成本与应用成本（theory cost and practice cost）辅助生产成本分配（auxiliary production cost allocation）期间,费用成本控制程序（procedure of cost control）成本记录（cost entry, cost recorder cost agenda）成本计算分批法（job costing method）成本计算分步法直接人工成本差异（direct labor variance）成本控制方法（cost control method）内河运输成本生产费用要素（elements of production expenses）历史成本与未来成本（historical cost and future cost）可避免成本与不可避免成本（avoidable cost and unavoidable cost）成本计算期（cost period）平均成本与个别成本（avorage cost and individual cost）跨期摊提费用分配（inter-period expenses allocation）计划成本（planned cost）数量差异（quantity variance）燃料费用分配（fuel expenses allocation）定额成本控制制度（norm cost control system）定额管理（management norm）可递延成本与不可递延成本（deferrable cost and undeferrable cost）成本控制标准（standard of cost control）副产品成本计算（by-product costing）责任成本（responsibility cost）生产损失核算（production loss accounting）生产成本（production cost）预计成本（predicted cost）成本结构（cost structure）房地产开发成本主要成本与加工成本（prime costs and processing costs）决策成本（cost of decision making）成本计算品种法（category costing method）在产品成本（work-in-process cost）工厂成本（factory cost）成本考核（cost assess ）制造费用（manufactruing expenses）动力费用分配（power expenses allocation）趋势分析法（trend analysis approach）成本计算简单法（simple costing method）责任成本层次（levels of responsibility cost）对比分析法（comparative analysis approach）约当产量比例法（equivalent units method）原始记录（original record）可比产品成本分析（general product cost analysis）成本计算方法（costing method）成本计算对象（costing objective）成本计算单位（costing unit）成本计划完成情况分析成本计划管理体系（planned management system of cost）成本计划（cost plan）成本会计（cost accounting）成本核算原则（principle of costing）成本核算程序（cost accounting qrocedures）成本核算成本（costing account）成本核算（costing）成本归集（cost accumulation）成本管理（cost management）成本分析（cost analysis）成本分配（ocst allocation）成本分类账（cost ledger）成本分类（cost classifiction）成本费用界限成本调整（cost adjustment）成本差异（cost variance）成本报告（costing report）成本（cost）车间成本（workshop cost）厂内经济核算制（internal business accounting system）厂内结算价格（internal settlement prices）产品寿命周期成本（product life cycle cost）产品成本项目（cost items of product）产品成本技术经济分析产品成本计划（the plan of product costs）产品成本（product cost）初级会计汇总原始凭证（cumulative source document）汇总记账凭证核算形式（bookkeeping procedure using summary ovchers）工作底稿（working paper）复式记账凭证（mvltiple account titles voucher）复式记账法（Double entry bookkeeping）复合分录（compound entry）划线更正法（correction by drawing a straight ling）汇总原始凭证（cumulative source document）会计凭证（accounting documents）会计科目表（chart of accounts）会计科目（account title）红字更正法（correction by using red ink）会计核算形式（bookkeeping procedures）过账（posting）会计致迹╝ccounting entry）会计循环（accounting cycle）会计账簿（Book of accounts）活页式账簿（loose-leaf book）集合分配账户（clearing accounts）计价对比账户（matching accounts）记账方法（bookkeeping methods）记账规则（recording rules）记账凭证（voucher）记账凭证核算形式（Bookkeeping proced ureusing vouchers）记账凭证汇总表核算形式（bookkeeping procedure using categorized account summary）简单分录（simple entry）结算账户（settlement accounts）结账（closing account）结账分录（closing entry）借贷记账法（debit-credit bookkeeping）通用日记账核算形式（bookkeeping procedure using general journal）外来原始凭证（source document from outside）现金日记账（cash journal）虚账户（nominal accounts）序时账簿（book of chronological entry）一次凭证（single-record document）银行存款日记账（deposit journal）永续盘存制（perpetual inventory system）原始凭证（source document）暂记账户（suspense accounts）增减记账法（increase-decrease bookkeeping）债权结算账户（accounts for settlement of claim）债权债务结算账户（accounts for settlement of claim and debt）债务结算账户（accounts for settlement of debt）账户（account）账户编号（Account number）账户对应关系（debit-credit relationship）账项调整（adjustment of account）专用记账凭证（special-purpose voucher）转回分录（reversing entry）资金来源账户（accounts of sources of funds）资产负债账户（balance sheet accounts）转账凭证（transfer voucher）资金运用账户（accounts of applications of funds）自制原始凭证（internal source document）总分类账簿（general ledger）总分类账户（general account）附加账户（adjunct accounts）付款凭证（payment voucher）分类账簿（ledger）中级会计固定资产（fixed assets）利润总额利益分配（profit distribution）应计费用（accrued expense）商标权（trademarks and tradenames）全部履行法净利润（net income）应付利润（profit payable）未分配利润收益债券（income bonds）货币资金利息资本化（capitalization of interests）公益金工程物资预付账款（advance to supplier）其他应收款（other receivables）现金（cash）预收账款公司债券发行（corporate bond floatation）应付工资（wages payable）实收资本（paid-in capital）盈余公积（surplus reserves）管理费用土地使用权股利（dividend）应交税金（taxes payable）流动资金负商誉（negative goodwill）费用的确认（recognition of expense）短期投资（temporary investment）专项资产【旧】专有技术（know-how）专营权（franchises）资本公积（capital reserves）资产负债表法资金占用和资金来源[旧]自然资源（natural resources）存货（inventory）车间经费【旧】偿债基金（sinking fund）长期应付款（long-term payables）长期投资（long-term investments）长期借款（long-term loans）长期负债（long-term liability of long-term debt）财务费用（financing expenses）拨定留存收益（appropriated retained earnings）标准成本法（standard costing）变动成本法（variable costing）比例履行法包装物版权（copyrights）高级会计期货交易市场（market of futures transaction）期货交易（futures transaction）举债经营融资租赁（leveraged lease）金融工具（financial instruments）企业集团（business qroup）年度报告（annual report）内部往来（transactions between home office and branches）合伙企业（partnership enterprise）合并资产负债表（consolidated balance sheet）合并主体的所得税会计（accounting for income taxes of consolidated entities）（美）合并现金流量表（consolidated statement of cash flow）合并价差（cost-book value differentials）合并会计报表（consolidated financial statements）购买法（purchase methed）企业整体价值（the value of an enterprise as a whole）权益结合法（pooling of interest method）期内所得税分摊（intraperiod tax allocation）（美）期末存货的未实现损益（unrealized profit in ending inventory）公司间的长期资产业务（intercompany transactions in long-term assets）名义货币保全（maintaining capital in units of money）基金论（the fund theory）功能性货币（functional currency）（美）汇兑损益（exchange gains or losses）合并财务状况变动表（consolidated statement of changes in financial poition）合并财务状况变动表（consolidated statement of换算损益（translation gains or losses）举债经营收购（Leveraged buyouts,简称LBC）（美）母公司持股比例变动（change in ownership percentage held by parent）交互分配法（reciprocal allocation approach）（美）货币项（monetary items）合伙清算（partnership liquidation全面分摊法（comprehensive allocation）固定资产投资方向调节税合并费用（expenses related to combinations）间接标价法（indirect quotation）买入汇率（buying rate）期货合约（futrues contract）混合合并（conglomeration）控投公司（holding company）股票指数期货（stock index futrues）横向销售（crosswise sale）固定汇率（fixed rate）纳税影响法（tax effect method）记账汇率（recording rate）横向合并（horizontal integration）合并前股利（preacquisition dividends）可变现净值（net realizable）企业合并会计（accounting for business combination）平仓盈亏（offset gain and loss）卖出汇率（selling rate）金融期货交易（financial futures transaction）会计利润（accounting income）合并损益表（consolidated income statement）公允价值（fair value）期权（options）间接控股（indirect holding）两笔交易观（two-transaction opinion）破产清算（bankrupcy liquidation）企业合并（business combination）企业论（the enterprise theory）商品寄销（consignment）个人所得税（personal income tax）个人财务报表（personal financial state-ments）（美）改组计划（reorganization plan）（美）改组（reorganization）复杂权益法（complex equity method）附属公司（associated company）负权人偿金（dividend）浮动汇率（floating rate）分支机构会计（accounting for branch）推定赎回损益（constructive gains and losses on bonds）推定赎回（constructive retirement）投机（spculation）贴水（discount）特定物价指数（specific price index）分支机构（branch）分期收款销货（installment sales）分次清算（installment liquidation）分部报告（segmental reporting）房地产收入（real estate revenue）房地产成本（cost of real setate）房地产（real estate）多种汇率法（multiply exchange rate）对境外实体的净投资（net investment in foreign entities）订量单位：（units of measurement）递延法（deffered method）当代理论（contemporary theory）单一汇率法（singal method）退休金（pension plan）退休金会计（accounting for pension plan）（美）退休金给付义务（pension benefit obligations）（美）外币（foreign currency）外币业务（foreign currency transaction）吸收合并（merger）物价变动会计（accounting for price changes）无偿债能力（insolvency）完全合并（full consolidation）物价指数（price index）物价变动（price changes）完全应计法（full accrual method）物价总指数（general price index）外汇期货交易（foreign exchange frtrues transaction）下推会计（push-down accounting）（美）先折算后调整法（translation-remeasurement method）现行成本/稳值货币会计（current cost/general purchasing power accountin）现行成本（crurent cost）现行成本会计（current cost accounting）先调整后折算法（remeasurement-translation method）销售代理处（sales agency）相互持股（mutual holdings）相对账户调节（reconciliation of home office and branch accounts）新合伙人入伙（admission of a new parther）向上销售（upstream sale）衍生金融工具（derivative financial instru-ments）销售式融资租赁（sales-type financing lease）向下销售（downstream sale）消费税（consumer tax）一笔交易观（one-transaction opinion）业主权论（the proprietorship theory）一般物价水准会计（general price level accounting）一般购买力单位（units of general purchasing power）招股说明书（prospectus）中间汇率（middle rate）中期报告（interim reporting）重置成本（replacement cost）转租赁（subleases）准改组（quasi-reorbganization）（美）资本保全（capital maintenance）资本化价值（capitalized value）资本因素（capital factor）资产负债法（asset/libility method）存货转让价格（inventory transfer price）创立合并（consolidation）出租人会计（accounting for leases-lessor）持有（产）损益（holding gains losses）持仓盈亏（opsition gain and loss）承租人会计（accounting for leases-leasee）成本回收法（cost recovery method）纵向合并（Vertical integration）综合变动（general change）子公司权益变动（change in ownership of a subsidiary）子公司（subsidiary company）资源税（resources tax）成本法（cost method）财产信托会计（fiduciary accounting）（美）财产税（property tax）部分分摊法（partial allocation）不合并子公司（unconsolidated subsidiaries）最低退休金负债（minimum liability）（美）租赁（leases）租金（rents）企业会计企业财务（business finance）期权市场（option market）期货市场（future market）可转让定期存单市场（negotiable CDmarket）货币市场（money market）黄金市场（gold market）国有独资公司股份有限公司（company limited by shares）股份两合公司（limited pactnership）公司（company）二级市场（security secondary market）独资企业（sole proprietorship）店头市场（over-the -counter-market）承兑市场（acceptance market）拆借市场（lending market）财务制度（financial regulations）财务政策（financial policy）财务预测（financial forecast）财务控制（financial control）金融市场（financial market）财务决策（financial decision）财务监督（financial cupervision）财务计划（financial planning）财务活动（financial activities）财务管理组织（organization of financial management）一级市场（security primary market）无限责任公司（company of unlimited liability）外汇市场（foreign exchange market）贴现市场（dixcount market）企业组织形式（forms of enterprise organization）政府会计企业财务（business finance）期权市场（option market）期货市场（future market）可转让定期存单市场（negotiable CDmarket）货币市场（money market）黄金市场（gold market）国有独资公司股份有限公司（company limited by shares）股份两合公司（limited pactnership）公司（company）二级市场（security secondary market）独资企业（sole proprietorship）店头市场（over-the -counter-market）承兑市场（acceptance market）拆借市场（lending market）财务制度（financial regulations）财务政策（financial policy）财务预测（financial forecast）财务控制（financial control）金融市场（financial market）财务决策（financial decision）财务监督（financial cupervision）财务计划（financial planning）财务活动（financial activities）财务管理组织（organization of financial management）一级市场（security primary market）无限责任公司（company of unlimited liability）外汇市场（foreign exchange market）贴现市场（dixcount market）企业组织形式（forms of enterprise organization）事业单位会计（accounting for non-profit organizations）事业单位固定资产（fixed assets for non-profit organizations）事业单位固定基金（fixed funds non-profit organizations）事业单位负债（liabilities for non-profit organizations）事业单位对外投资（outside investments for non-profit organizations）事业单位财务清算（liquidation of non-profit organization）上缴上级支出（payment to the higher authority）上级补助收入（grant from the higher authority）其他收入（miscellaneous gains）科学事业单位资产（scientific research instifutes'assets）科学事业单位支出（scientific research institutes'expenditures）科学事业单位预算（scientific research institutes'budgeting）科学事业单位收入（scientific research institutes'revenues）科学事业单位结余（scientific research institutes'surplus）科学事业单位会计制度（accointing regulations for scientific research instifutes）科学事业单位会计报表分析（scientific research institutes-analysis of accounting statements）科学事业单位会计（sicentific research institute accounting）科学事业单位成本费用管理（scientific research institutes-cost maragement）科学事业单位财务制度（financial regulations for scientific research institutes）经营支出（orerating expense ）经营收入（operating revenue）基金预算支出（fund budget expenditure）基金预算收入（fund budget revenue）基金预算结余（surplus of fund budget）国家预算（state budget）国家决算（final accounts of state revenue and expenditure）高等学校资产（colleges and universities assets）高等学校支出（colleges and universities expenditures）高等学校预算管理方式（budget management method of colleges and universities）高等学校收入（colleges and universities revenues）专用基金支出（expenditure on special purpose fund）专用基金收入（proceeds from special purpose fund）专用基金结余（surplus of special purpose funds）中华人民共和国预算法（the budget law of the people's Republic of China）资金调拨支出（expenditure on allocated and transeferred fund）财政收入（public finance-revemue）财政净资产（public finance-net assets）财政负债（public finance-liabilities）财政补助收入（grant from the state）拨入专款（restricted appropriation）。

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集体的，共同的，集团affix署名signature签名，署名intellectual智力的，知识分子breach违反，破坏，缺口verification证明，证实institution机构，制度，惯例entrust委托，交托，信托preemptive有先买权的adopt采取，收养adapt 适应于，改写，改变waive放弃consecutive连续的dissolution解散raise 募集，上升，提出，提高inherit继承initiator发起人prospectus招股说明书pecuniary金钱的counterfoil存根，票据preserve保存attorney代理人，律师secretary秘书endorsement背书stipulate约定，规定offence犯罪，过错，违反penalty惩罚，刑罚corruption贪污，腐败bribery贿赂encroachment侵占，侵入fidelity忠诚，尽责corporate 公司的，法人的，团体的acceptance接收，承诺，承兑survive幸存，活下来deregister撤销登记plead请求，恳求draw提取admonish警告，告诫confiscate没收，充公sanction处罚，制裁，批准liable 有责任的,有义务的clamp强加，压制，夹子constitute构成，组成，设立relinquish放弃，放手，废除integrity诚实，正直creditworthy信用，有信誉的utilize利用，使用organ机构，元件inducement诱导，劝诱，动机recommendation推荐，建议persist坚持，继续存在surpass超越，胜过，优于tenure 任期，占有，土地使用权，授予……终身职位proxy 代理人，代理权，委托书exclusive 单独的，专用的，高级的residing居住，定居，属于underwriting包销，保险业canvass 游说，劝诱，讨论，彻底检查principal 主要的，资本的，本金的，首长，负责人,委托人，当事人participant参与者，参加的suspend暂停terminate终止deficit损失divulge泄露，暴露functionary 公务员，官员，职务上的discard抛弃，丢弃mortgage抵押damage损害，毁坏collaborate合作，协作pursuant依照的，追踪的affect影响，情感，感动fabricate伪造disseminate宣传，散布，传播inveigle诱骗，诱使tender提出，投标overstep逾越，超出dissolve解散，分散，溶解conclude达成，结论，结束council理事会disqualify取消……的资格irregularity不规则，非正式disciplinary纪律的，惩罚的conduct 组织，引导，安排，指挥，执行brokerage 经纪业，手续费，佣金interfere干涉，妨碍insolvent破产的，破产者bidding出价，投标practitioner从业者trusteeship托管disturb妨碍，打扰，烦扰injure损害，毁坏，伤害rectification重整take-over接管，接收cancellation撤销custody 监管，拘留，抚养权，监护权malfunction故障，失灵recourse追索权mediate调解obstruct阻碍，妨碍suspect怀疑，嫌疑犯instigate指使，唆使，教唆undertake从事，承担，同意bankruptcy破产community 团体，共同体，社区declaration宣告，公告，声明compromise和解conciliation和解，调解，调停hearing审讯，审理respondent被告，被申请人ground根据，理由，原因demurral导言，反对legitimate合法的，合理的appeal上诉rescind解除，废除，撤回rescission取消，废除perform 履行，执行，完成，表演，扮演notify通知，布告preservation 保护，保存，保留，维护，保持arbitration仲裁supreme最高的intermediary中间的，中介agency机构，代理assume 假定，取得，担任，承担deprive剥夺，夺去qualification资格，条件，授权certificate文凭，证明书quit 离开，辞职，放弃，停止resignation辞职，顺从，听从justifiable正当的embezzle盗用。

英语学考词汇表Aa.m. / am, AM. / AM n. 午前，上午a (an) art. 一（个、件……）able a. 能够；有能力的be able to能够about ad. & prep. 大约；关于above prep, a. & ad. 在…上面abroad ad. 到（在）国外go abroad 出国absent a. 缺席的，不在场的be absent from 缺席accent n. 口音，语调accept v. 接受accident n. 事故by accident 偶然地；意外地according adv.依照；根据；按照account n. & v. 账目；描述account for解释, 说明take …into account /consideration 对…考虑ache v. & n. 疼痛achieve v. 达到，取得achieve success 获得成功acknowledge v. 承认across prep. 横过，穿过act n. & 法令，条例v. （戏）表演，扮演（角色），演出（戏）；行动action n. 行动active a. 积极的，主动的be active in doing sth对做…很积极activity n. 活动actor/actress n. 男演员/女演员actual a. 实际的；现实的ad = advertisement n.广告add v. 添加，增加add to增加add A to B 把A加到Badd up加起来add up to 总计为address n. 地址; v.在…写上地址; 演说admire v. 钦佩；羡慕admission n. 进入许可; 入场券admit v. 承认，准许（入场，入学，入会）admit doing 承认做be admitted to/into 准许进入；吸收为…成员adult n. & a. 成年人; 成年的, 成熟的advance v. & n. 推进，促进；前进advantage n. 优点；好处adventure n. 冒险；奇遇advice n. 忠告，劝告，建议（不可数名词）ask sb for advice 征求某人建议advise v忠告，劝告，建议advise sb to do建议某人做advise doing 建议做了advise that sb (should) do 建议某人做affair n. 事情affect v. 影响afford v. 负担得起（…的费用）；抽得出（时间）afraid a. 害怕的；担心Africa n. 非洲African a. 非洲的，非洲人的n. 非洲人after prep. 在…之后；conj. 在…以后afternoon n. 下午，午后again ad. 再一次；再，又against prep. 对着，反对age n. 年龄；时代at the age of 在…岁时ago ad. 以前agree v. 同意；应允agree with 同意某人；与…适合agree on 对…看法一致agriculture n. 农业ahead ad. 在前，向前go ahead 请吧, 用吧aid n. 援助；救护；辅助器具by/with the aid of 借助于AIDS n.艾滋病aim n. & v. 目的；目标v. 计划，打算；瞄准；针对aim at 瞄准；旨在，目的是air n. 空气by air乘飞机airline n. 航空公司；航空系统airport n. 航空站，飞机场alive a. 活着的，存在的be caught alive 被活捉all ad.全部地 a. 全（部）；所有的；pron. 全部；全体人员above all首先，首要after all 毕竟，终究in all总计all in all 总之at all 根本allow v. 允许，准许allow sb to do允许某人做allow doing 允许做almost ad. 几乎，差不多alone a. 单独的，孤独的leave…alone 不理会，不管let alone 更不用说along ad.向前；和…一起；一同prep. 沿着；aloud ad. 大声地already ad. 已经also ad. 也although conj. 虽然，尽管altogether ad. 总共always ad. 总是；一直；永远amaze v. 惊奇，惊叹；震惊ambulance n. 救护车America n. 美国；美洲among prep. 在（三个以上）之间amusement n. 娱乐,消遣;娱乐活动and conj. 和；又；而anger n. 愤怒angry a. 生气的，愤怒的be angry with sb about sth 对某事生某人气animal n. 动物announce v. 宣布，宣告another a.再一；另一；不同的pron. 另一个one another 相互，彼此answer n. 回答，答复；答案v. 回答，答复；（作出）答案anxious a. 忧虑的，焦急的any pron. & a. （无论）哪一个；哪些任何的；（用于疑问句、否定句）一些；什么anybody pron. 任何人，无论谁anyhow ad. 不管怎样anyone pron. 任何人，无论谁anything pron. 什么事（物）；任何事（物）anywhere ad. 任何地方apologize v. 道歉，谢罪apology n.道歉appear v. 出现apple n. 苹果application n. 申请appointment n. 约会appreciate v. 欣赏；感激appreciate doing感激做approach n. & v. 接近, 靠近; 手段，方法April n. 四月area n. 面积；地域，地方，范围，领域argue v. 争辩，争论argument n. 争论，辩论arise (arose,arisen) v.出现；上升；起立arm n. & v. 臂, 支架army n. 军队around ad. 在周围；在附近prep. 在……周围；大约arrange v. 安排，布置arrival n. 到达arrive v. 到达；达到art n. 艺术，美术；技艺article n. 文章；东西，物品；冠词artist n. 艺术家as conj. 像……一样；如同；因为prep. 作为，当做as long as 只要as well as 也, 和…一样好ash n. 灰烬, 骨灰, 遗骸ashamed a. 惭愧；害臊be ashamed of为……感到惭愧/羞愧Asia n. 亚洲Asian a.亚洲的，亚洲人的n. 亚洲人ask v. 询问；请求，要求；邀请asleep a. 睡着的，熟睡fall asleep 睡着assistant n. 助手，助理astronaut n. 天文学家at prep. 在（几点钟）；在（某处）athlete n. 运动员atmosphere n. 大气；气氛atom n. 原子attack v. & n. 攻击，袭击attempt v. & n. 试图，尝试attend v. 看护，照料，服侍；出席，参加attend school上学attention n. 注意，关心pay attention to注意attract/catch/ draw one’s attention 吸引…注意attitude n. 态度attract v. 吸引August n. 八月aunt n. 伯母；舅母；婶；姑；姨Australia n. 澳大利亚Australian adj. 澳大利亚的；澳大利亚人的；n. 澳大利亚人author n. 作者，作家autumn n. 秋天，秋季available a. 可得到的，可用的average a.平均的；普通的n. 平均数on ( an/the) average 平均avoid v. 避免，躲开，逃避avoid doing避免做awake (awoke, awoken) v. & a. 唤醒；醒着的award n. & v. 奖品，奖励away ad. 离开；远离right away 立刻，马上Bbaby n. 婴儿back ad. 回（原处）；向后a. 后面的n. 背后，后部；背background n. 背景bad (worse, worst) a. (比较级worse, 最高级worst) a. 坏的；有害的，不利的；严重的be bad for 对…有坏处badly (worse, worst) adv. 严重地；厉害地bag n. 书包；提包；袋子baggage n. 行李bake v. 烤；烘（面包）balance n. & v. 平衡keep/lose one’s balance 保持/失去平衡ball n. 球；舞会balloon n. 气球bamboo n. 竹ban v. n. 禁止;禁令banana n. 香蕉bank n. （河、海、湖的）岸，堤；银行bar n. 条；（长方）块，棒，横木；酒吧bargain n. & v. 廉价货；讨价还价bargain with sb about/over sth与某人就…讨价还价a good bargain 便宜货bark v/n吠叫base n. & v. 根据地，基地base ...on…(be based on) 根据baseball n. 棒球basic a. 基本的basin n. 水池；流域；盆地basket n. 篮子basketball n. 篮球bath n. 洗澡；浴室；澡盆take /have a bath洗澡bathe v. 洗澡；游泳battery n. 电池；蓄电池battle n. & v. 战斗；战役BC/B.C. n. 公元前be (am, is, are, was, were, being, been) v. 是beach n. 海滨，海滩bear¹n. 熊bear²(bore, borne/born) v. 承受；承担；忍受beard n. （下巴上的）胡须beast n. 野兽；畜生beat (beat, beaten) v. 敲打；跳动；打赢n. （音乐）节拍beautiful a. 美丽的，漂亮的beauty n. 美丽，美人because conj. 因为because of 因为become (became, become) v. 变得；成为bed n. 床go to bed上床睡觉in bed 卧床bedroom n. 寝室，卧室bee n. 蜜蜂beef n. 牛肉beer n. 啤酒before prep., 在……以前；在……前面ad. 以前conj. 在……之前before long 不久以后long before 很久以前beg v. 请求，乞求，乞讨beg for 乞求begin (began, begun) v. 开始，着手beginning n. 开始；起点behaviour (Am. behavior) n. 行为，举止behind prep.. (表示位置)在……后面ad. 在后面；向后belief n. 信条，信念have belief in 相信，信仰believe v. 相信，认为believe in 信仰，信任believe it or not 信不信由你bell n. 钟，铃；钟(铃)声；钟形物belong v. 属于belong to 属于（不用被动）below prep. 在……下面belt n. 带子, 地带bench n. 长凳；工作台bend (bent, bent) v. 使弯曲n. 弯曲benefit n. 利益, 好处vt. 有益于, 有助于be of great benefit to sb. 对某人有益beside prep. 在……旁边besides prep. 除…以外（还有）ad. 此外between prep. 在（两者）之间；在…中间beyond prep. (表示位置) 在…的那边; 超出bicycle = bike n. 自行车big a. 大的bill n. 账单；议案（美）钞票; 纸币pay the bill 付费biology n. 生物（学）bird n. 鸟birth n. 出生；诞生give birth to 生…; 造成…原因birthday n. 生日birthplace n. 出生地biscuit n. 饼干bit n. 一点，一些，少量的a bit of一点bite (bit, bitten) v. 咬；叮bitter a. 苦味的；痛苦的，严酷的black n. 黑色a. 黑色的blackboard n. 黑板blame n. & v. 责备；责怪sb. is to blame 某人应该受到责备blame sb. for sth. 因某事而责备某人blank n. 空白,空白处a. 空白的；茫然的blanket n. 毛毯，毯子blind a. 瞎的block n. 大块；（木、石等）块；街区；路障vt. 阻塞；阻挡blood n. 血，血液blouse n. 女衬衫；（妇女的）短上衣blow (blew, blown) v. 吹；刮风；吹气blow up 爆炸；充气blue n. 蓝色a.蓝色的board n. 木板；布告牌；委员会；v. 上（船、火车、飞机）on board 在船上boat n. 小船，小舟body n. 身体build one’s body 锻炼身体boil v. 沸腾；烧开；煮……bone n. 骨头，骨质（复数bones骨骼）book n.书v. 预定，定（房间、车票等）boring a. 乏味的，无聊的born a. 出生be born in出身于borrow v. （向别人）借用；借boss n. 领班；老板both a. 两；双pron. 两者；双方bother v. 烦扰, 打扰bottle n. 瓶子bottom n. 底部；底bowl n. 碗box n. 盒子，箱子boy n. 男孩brain n. 脑（子）branch n. 树枝；分枝；分公司，分店brave a. 勇敢的break (broke, broken) v. 打破（断，碎）；损坏，撕开n 间隙break away 逃走；逃脱break away from 从…中逃脱break down （机器）损坏,；(谈判)破裂；(健康等)垮掉，崩溃; 分解break up 分解，解散；（婚姻）破裂break in 闯入，打断break into…闯入…, 突然…break off 折断break out （战争，灾难等）突然发生break through 突破breakfast n. 早餐breath n. 气息；呼吸hold one's breath屏息out of breath 上气不接下气breathe v. 呼吸bridge n. 桥brief a. 简洁的n 摘要, 大纲in brief 简言之to be brief 简单说bright a. 明亮的；聪明的bring (brought, brought) v. 拿来，取来bring about带来，造成bring down使降低bring forward 提出bring out拿出；使出现;使暴露;阐明；说出bring up 抚养；呕吐Britain n. 英国British adj. 英国的；英国人的broad a. 宽的，宽大的broadcast (broadcast, broadcast;-ed, -ed)v. 广播n. 广播节目brother n. 兄；弟brown n. 褐色，棕色a. 褐色的，棕色的brush v. 刷；擦n. 刷子bucket n. 桶；水桶budget n. 预算build (built, built) v. 建筑；建造build up增进, 增强（体质等），树立（信心等）；积累build up one’s body 增强体质build up one’s confidence 增强信心building n. 建筑物；房屋；大楼burn (burnt, burnt; -ed, -ed) v. 燃，烧，着火；使烧焦；使晒黑bury v. 埋；葬bury oneself in/ be buried in 专心于bus n. 公共汽车bush n.灌木，灌木丛business n. 本分）工作，职业；职责；生意，交易；事业do business 做生意on business 出差busy a. 忙（碌）的be busy with sth. 忙于某事be busy doing sth. 忙于做某事but conj. & prep. 但是，可是but for要不是（句子用虚拟语气）butter n. 黄油，奶油button n. 纽扣；（电铃等的）按钮v. 扣（纽扣）buy (bought, bought) v. 买by prep. 近，在…旁；在…时间；不迟于；被；用；由；乘（车）bye int. 再见Ccabbage n. 卷心菜，洋白菜cafe / cafén. 咖啡馆；餐馆cage n. 笼；鸟笼cake n. 蛋糕，糕点；饼call n. 喊，叫；电话v. 称呼；呼唤；喊call in 邀请call off 取消call for要求，需求call up 使人想起；打电话；召集call on sb. 拜访某人call on sb. to do sth. 号召某人做某事call out 大声叫calm a. 镇静的；沉着的v. 镇静；沉着keep calm保持镇静calm down 镇静下来camera n. 照相机；摄像机camp n. （夏令）营vi. 野营；宿营go camping 去露营can (could); can't = cannot modal v. 可能；能够；可以不能can n. 罐头Canada n. 加拿大Canadian adj. 加拿大的；加拿大人的candle n. 蜡烛cap n. （无檐的或仅在前面有檐的）帽子；（瓶子的）盖；（钢笔等的）笔套capital n. 首都，省会；大写；资本captain n.（海军）上校；船长，舰长；队长car n. 汽车，小卧车card n. 名片；纸牌care n. 照料，小心v. 介意…，在乎；关心care about 担心care for 关心，照顾；喜欢take care of 照顾take care 保重，小心careful a. 小心的，仔细的，谨慎的be careful with 小心，当心…careless a. 粗心的，漫不经心的career n. 事业；职业；生涯carpet n. 地毯carrot n. 胡萝卜carry v. 拿，搬，带，提，抬，背，运等carry away 搬走，运走；使入迷carry on 继续，进行carry out 实现；完成；实行cartoon n. 动画片，卡通；漫画case n. 情况；病例；案件；真相；箱；盒in this/that case 如果是这样/那样的话in any case无论如何in no case 绝不in case of/ in case 如果；万一castle n. 城堡cat n. 猫catch (caught, caught) v. 抓住；赶上；染上catch up with 赶上catch cold 感冒，受凉，伤风cattle n. 牛（总称），家畜（谓语复数）cause n. 原因，起因; 事业vt. 促使，引起，使发生the cause of …的起因cave n. 洞，穴；地窖ceiling n. 天花板celebrate v. 庆祝cent n. 美分（100 cents = 1 dollar）central a. 中心的，中央的；主要的centre (Am. center) n. 中心，中央century n. 世纪，百年certain a. （未指明真实名称的）某……；确定的，无疑的；一定会……be certain of/about对…有把握be certain to do 一定会for certain 确定地It is certain that 确信a certain magazine 某个杂志certainly adv. 当然；行chain n. 链；链条chair n. 椅子chairman/woman (pl. chairmen/women)n. 主席，会长；议长chalk n. 粉笔challenge n. 挑战chance n. 机会，可能性by chance 意外的，偶然的take a chance/ chances 冒险，碰运气change n. 改变, 变化, 转变, 找回的零钱, 找头, 辅币v. 改变, 变革, 改造, 兑换change ...into 把...变成change for... 把...换成chapter n. 章character n. （汉）字，字体；性格chat n. & v. 聊天，闲谈cheap a. 便宜的check n.检查；批改vt. 校对，检查；批改check in办住宿手续check out结账离开cheer n. & v. 欢呼；喝彩cheer up 使振奋, 感到振奋cheer on向…欢呼；为…鼓劲加油cheese n. 奶酪chemical a. 化学的n. 化学品chemistry n. 化学cheque (Am. check) n. 支票chest n. 胸；胸部；衣柜；箱子chicken n. 鸡；鸡肉chief a. 主要的；首要的n. 领导，头child (pl. children) n. 孩子，儿童China n. 中国Chinese adj./n. 中国的；中国人的；中文；汉语；中国人chocolate n. 巧克力choice n. 选择；抉择make a choice做出一个选择choose (chose, chosen) v. 选择Christmas n. 圣诞节church n. 教堂；教会go to church 去做礼拜cigarette n. 纸烟，香烟cinema n. 电影院；电影circle n. 圆圈；v. 将……圈起来citizen n. 公民；居民city n. 市，城市，都市class n. （学校里的）班；年级；课in / out of class在课堂上/在课外after class 课后classmate n. 同班同学classroom n. 教室clean v. 弄干净，擦干净a. 干净的clear a. & v. 清晰的；明亮的；清楚的clerk n. 书记员；办事员；职员clever a. 聪明的，伶俐的climate n. 气候climb v. 爬，攀登clinic n. 诊所clock n. 钟关，关闭round the clock夜以继日close a. & ad. 亲密的；近，v. 关闭be/get close to 靠近a close game 势均力敌的比赛cloth n. 布, 织物, 衣料clothes n. 衣服；各种衣物clothing n. (总称) 衣服cloud n. 云；云状物；阴影club n. 俱乐部; 会; 社coal n. 煤；煤块coast n. 海岸，海滨on the coast在岸上coat n. 外套；涂层；表皮；皮毛coffee n. 咖啡coin n. 硬币cold a. 冷的，寒的n. 寒冷；感冒，伤风collect v. 收集，搜集college n. 学院；专科学校colour (Am. color) n. 颜色vt. 给……着色，涂色comb n. .梳子v. 梳come (came, come) v. 来，来到come about 产生，发生come across 偶然遇到come along 抵达；跟随，跟着来；进展come around 前来；顺便来访；苏醒come back 折回come down 下来come on 来吧；进行，进步come out 出来；出版come up 走近；（从土中）长出，发芽come up with 提出，想出come into being产生come to an end结束come true成为现实come to达到come to realize逐渐意识到come to oneself 苏醒过来comfort n. 安慰；慰问comfortable a. 舒服的；安逸的comment n. 评论make commnets on/upon 对…发表评论common a. 普通的，一般的；共有的common sense 常识in common 共同，共有communicate v. 交际；传达（感情，信息等）communicate with sb. 与某人交流communication n. 交际；交往；通讯community n. 社区；团体companion n. 同伴；同事company n. 公司；朋友；陪伴keep sb company陪伴in company with 在…陪同下compare v. 比较，对照compare … to…把… 比作..compare… with… 把…与…作比较compared with/to 和…相比而言compete v. 比赛，竞赛compete in sth. 参加比赛compete with sb.与某人竞争complete a. 完成的vt. 完成，结束composition n. 作文，作品；创作；构成computer n. 电子计算机concert n. 音乐会；演奏会conclusion n. 结论draw/reach/come to/ arrive at a conclusion得出结论condition n. 条件; 状况be in condition 健康/状况良好out of condition 健康/状况不好conductor n. 导体；售票员；领导者congratulation n. 祝贺，庆贺connect v. 连接，把……联系起来connect…with/to把……联系起来consider v. 考虑consider doing sth 考虑做某事consider…to be / as认为…是construction n. 建造，建设；建筑物under construction在建设中contain v. 包含；包括；能容纳content n. 内容 a. 甘愿的，满意的be content with 对…满足, 满意continent n. 大陆，大洲；陆地continue v. 继续continue to do/doing继续做contribution n. 贡献make contributions to对…做出贡献control v. & n. 控制beyond control 无法控制out of control失去控制lose control of 失去控制under control 被控制住convenient a. 便利的，方便的conversation n. 谈话，交谈cook n. 炊事员，厨师v. 烹调，做饭cool a. 凉的，凉爽的；酷copy n. 抄本，副本；一本（份，册…）v. 抄写；复印；corn n. 玉米，谷物corner n. 角；角落；拐角in the corner在角落里around (round) the corner在附近; 即将来临correct v.改正；纠正 a. 正确的，对的correction n. 改正；修正cost (cost, cost) v. 值（多少钱）；花费(金钱劳力)；使付出代价n. 价格cost sb sth 使某人付出代价cottage n. 小屋，村舍cotton n.棉花 a. 棉花的cough n. & v. 咳嗽could modal v. 能够count v. 数，点数, 计算在内; 重要,有价值Every second count 分秒都很重要counter n. 柜台，结账处country n. 国家；农村，乡下couple n. 夫妇，一对a couple of 一对courage n. 勇气；胆略lose courage失去勇气course n. 过程；经过；课程courtyard n. 庭院；院子cousin n. 堂（表）兄弟，堂（表）姐妹cover n.盖子；罩v. 覆盖，掩盖；包含；采访，报道；(钱)足够付；行过(路程)cover sth. with sth. / (be covered with)用…覆盖，遮盖cow n. 母牛，奶牛crash v. & n. 碰撞；垮台；crazy a. 疯狂的be crazy about/on/over 对…着迷create v. 创造；造成crop n. 庄稼；收成cross n.. 十字形的东西v.越过；穿过a易怒的crowd n. 人群vt. 拥挤，群聚be crowded with 挤满cruel a. 残忍的，残酷的；无情的be cruel to sb. 对某人残忍cry n.. 叫喊；哭声v. 喊叫；哭culture n. 文化cup n. 茶杯cupboard n. 碗柜；橱柜curiosity n. 好奇(心)；奇物，奇事，古玩curious a. 好奇的；奇异的be curious about 对…感到好奇current adj. 现在的；最近的；流通的curtain n. 窗帘custom n. 习惯，习俗，风俗习惯customer n. （商店等的）顾客，主顾cut (cut, cut) v. & n. 切，剪，削，割伤口cut across 抄近路cut down 砍到；削减cut in 插嘴；超车cut off 切除，剪下；切断，隔绝cut out 切去；删去；戒除cut up 切碎；齐根割断Ddad = daddy n. （口语）爸爸，爹爹daily a. 每日的；日常的ad. 每天的n. 日报damage n. & v. 毁坏，损害do/cause damage to 对…造成伤害damp a. 有湿气的;潮湿的dance n.& v. 跳舞danger n. 危险be a danger to 是…的威胁be in danger 处于危险中out of danger 脱离危险dangerous a. 危险的dare v. & modal v. （后接不带to的不定式；主要用于疑问，否定或条件句）敢，敢于dark n. 黑暗；暗处；日暮a. 黑暗的；暗淡的；深色的data n. 资料，数据date n. 日期；约会；枣v. 起始于（某时期）out of date 过时的，废弃的date from / date back to 追溯到；始于daughter n. 女儿dawn n. 黎明，拂晓day n. （一）天，（一）日；白天day after day 日复一日地（强调重复性）day and night 日日夜夜地day by day 一天天地（强调逐渐变化）dead a. 死的；无生命的a dead sleep酣睡deal (dealt, dealt) v. 处理；分配n. 量，数额；交易deal with 对付，应付a great (good) deal of 大量的It’s a deal. 成交；一言为定dear a. 亲爱的；贵的death n. 死debt n. 债务；欠款be in debt 欠债be (get) out of debt 还清负债decide v. 决定；下决心decision n. 决定；决心make a decision做决定December n. 十二月decorate v. .装饰…，修饰…deed n. 行为；事迹do a good deed 做好事deep a. 深ad. 深；深厚deeply adv. 深刻地deer n. 鹿defeat v. & n. 击败；战胜defence (Am. Defense) n. 防御，保卫defend v. 防御；防务defend against/from 防御，保卫degree n. 程度；度数；学位to a certain degree 在某种程度上to some degree在某种程度上；有些delicious a. 美味的，可口的delight n. & v. 快乐；乐事to one’s delight 令人高兴的是delighted a. 高兴的,快乐的deliver v. 投递（信件，邮包等）;发表；接生demand v. 要求meet one’s demand for 满足某人…的要求dentist n. 牙科医生depend v. 依靠；信赖；决定于depend on 依靠It/That all depends. 看情况而定Dept. = department n. 部门；（机关的）司，处；（大学的）系describe v. 描写，叙述description n. 描述，描写desert1 n. 沙漠desert2 v. 舍弃；遗弃design v. 设计，策划n.图案，样式desire v. & n. 要求；期望desk n. 书桌，写字台destroy v. 破坏，毁坏detail n.琐事；细节in detail 详细地determine v. 决定；决心determine to do决定做某事develop v. （使）发展；（使）发达；（使）发育；开发；冲洗（照片）develop into 发展成…develop from/out of 由…发展而来devote v. 把……奉献；把……专用（于）devote… to (doing) 献身于，致力于（be devoted to doing）dial vt. 给…拨号打电话dialogue (Am. dialog) n. 对话diamond n. 钻石diary n. 日记；日记簿dictation n. 听写dictionary n. 词典，字典die v. 死die away (声音，风等) 减弱die from 死于（创伤等）die of 死于（疾病、饥饿、寒冷、年老等）die out 灭绝; (风俗等)消失difference n. 不同make a (no) difference 有(无)影响tell the difference 分清，说出差别different a. 不同的，有差异的be different from 和…不同difficult a. 难的；艰难的；不易相处的difficulty n. 困难，费力have great /no difficulty (in) doing做…有很大/没有困难dig (dug, dug) v. 挖（洞、沟等）；掘dining-room n. 餐厅dinner n. 正餐，宴会direct a. 直接的；直达的；直截了当的v.指挥；指导；监督；管理；指挥（演奏）；导演（电影）direction n. 方向；方位；指示in the direction of 朝…方向去in all directions/in every direction朝四面八方under the direction of 在…指导下director n. 主任；董事；导演dirty a. 脏的disadvantage n. 不利条件；弱点disagree v. 意见不一致，持不同意见disagree with 与…不一致disappear v. 消失disaster n. 灾难；祸患discover v. 发现discovery n. 发现discuss v. 讨论，议论discuss sth. with sb. 和某人讨论某事discussion n. 讨论，辩论under discussion 在讨论中disease n. 病，疾病dish n. 盘，碟；盘装菜；盘形物distance n. 距离in the distance 在远处within walking distance 在步行范围里distant a. 远的，遥远的district n. 区；地区；区域disturb v. 扰乱；打扰dive v. 跳水divide v. 分，划分divide…into…把…分成…做，干（用以构成疑问句及否定句。

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类1、会计估计Accounting estimates2、会计分期Accounting period3、会计政策Accounting policies4、会计确认Accounting recognition5、会计处理Accounting treatment6、应付账款Accounts payable7、应收账款Accounts receivable8、累计折旧Accumulated depreciation9、调整事项Adjusting events10、摊销费用Amortization expense11、公平交易Arms-length transaction12、资产Assets13、资产减值损失Assets impairment loss14、联营公司Associates15、可供出售金融资产Available-for-sale financial assets16、坏账准备Bad debt provision17、年初余额Balance at the beginning of year18、年末余额Balance at the end of year19、资产负债表Balance sheet20、银行存款Bank deposit21、基本每股收益Basic earnings per share22、应收票据Bills receivable23、账面价值Book value24、借款费用Borrowing costs25、企业合并Business combination26、营业税金及附加Business taxes and surcharges27、计量Calculation/Calculate28、资本公积Capital reserve29、资本化Capitalization/Capitalized30、现金流量Cash flows31、库存现金Cash on hand32、公允价值变动Change in fair value33、股东权益变动表Changes in equity34、可比性Comparability35、混合金融工具Compound financial instruments36、代销商品Consignment goods37、合并资产负债表Consolidated balance sheet38、合并利润表Consolidated income statement39、合并股东权益变动表Consolidated statement of changes in equity40、建造合同Construction contract41、在建工程Construction in progress42、或有资产Contingent asset43、或有负债Contingent liability44、可转换公司债券Convertible notes45、会计差错更正Correction of accounting errors46、成本法Cost method47、主营业务成本Cost of sales from principal activities48、贷Credit49、货币计量Currency measurement50、流动资产Current assets51、流动负债Current liabilities52、借Debit53、债务重组Debt restructuring54、递延收益Deferred income55、递延所得税Deferred tax56、递延所得税资产Deferred tax assets57、递延所得税负债Deferred tax liabilities58、折旧Depreciation59、稀释每股收益Diluted earnings per share60、直接费用Direct costs61、直接人工Direct labour62、直接材料Direct materials63、直接法Direct method64、披露Disclosure65、折现系数Discount factor66、折现率Discount rate67、任意盈余公积Discretionary surplus reserve68、处置成本Disposal costs69、应付股利Dividend payable70、应收股利Dividend receivable71、应付职工薪酬Employee benefits payables72、股权投资Equity investment73、权益法Equity method74、预计负债Estimated liabilities/Provision75、预计使用寿命Estimated useful life76、费用Expenses77、公允价值Fair value78、融资租赁Finance lease79、金融资产Financial assets80、交易性金融资产Financial assets held for trading81、财务费用Financial expenses82、金融工具Financial instruments83、金融负债Financial liabilities84、财务报告Financial reporting85、筹资活动Financing activities86、产成品Finished products/goods87、固定资产Fixed assets88、固定资产清理Fixed assets pending for disposal89、境外经营Foreign operations90、特许权Franchise right91、记账本位币Functional currency92、公允价值变动收益/（损失）Gains/Losses on changes in fair value93、管理费用General and administrative expenses94、持续经营Going concern95、商誉Goodwill96、政府补助Government grants97、毛利率Gross profit ratio98、担保Guarantee99、持有至到期投资Held-to-maturity investment100、历史成本Historical cost1、可辨认性Identifiable2、减值损失Impairment loss3、减值准备Impairment losses4、利润表Income statement5、所得税Income tax6、间接法Indirect method7、保险费Insurance expense8、无形资产Intangible assets9、应付利息Interest payable10、利率Interest rate11、应收利息Interest receivable12、集团内部销售Inter-group sales13、中期财务报表Interim financial statements14、存货Inventories15、投资活动Investing activities16、投资成本Investment cost17、投资收益Investment income18、投资性房地产Investment property19、合营企业Joint-venture20、劳务成本Labour costs21、土地使用权Land use right22、租赁Lease23、承租人Lessee24、出租人Lessor25、负债Liability/Liabilities26、贷款Loan27、长期股权投资Long-term equity investment28、长期借款Long-term loans29、长期应付款Long-term payable30、长期应收款Long-term receivables31、少数股东权益Minority interests32、净利润Net profits33、非调整事项Non-adjusting events34、非流动性负债Non-current liabilities35、营业外支出Non-operating expenses36、营业外收入Non-operating income37、经营活动Operating activities38、经营租赁Operating lease39、营业利润Operating profit40、其他资本公积Other capital reserve41、其他综合收益Other comprehensive income42、其他业务收入Other operating income43、其他应付款Other payables44、其他应收款Other receivables45、所有者权益Owner’s equity46、所有权Ownership47、实收资本Paid-in capital48、专利权Patent49、资产负债表日后事项Post balance sheet events50、溢价Premium51、预付款Prepayment52、现值Present value53、以前年度损益事项Prior year profit/loss adjustment54、商品Product55、利润Profit56、利润分配Profit appropriation57、存货跌价准备Provision for diminution in value of inventories58、固定资产减值准备Provision for impairment of fixed assets59、损失准备Provision for loss60、采购成本Purchase costs61、报酬率Rate of return62、原材料Raw materials63、预收款项Receipts in advance64、确认Recognition/Recognize65、可收回金额Recoverable amount66、可变现净值Recoverable value67、关联交易Related party transactions68、关联方Related party(ies)69、租赁收入Rental income70、重置成本Replacement costs71、回购Repurchase72、研究开发费用Research and development costs73、残值Residual value74、重组Restructuring75、追溯调整Retrospective adjustments76、销售商品收入Revenue from sales of goods77、收入Revenue/Income78、职工薪酬Salary costs79、售后租回交易Sale and lease back80、主营业务收入Sales from principal activities81、销售退回Sales return82、销售额Sales revenue83、销售税Sales tax84、分部报告Segment reporting85、销售费用Selling expenses86、股本Share capital87、股份期权Share options88、股本/资本溢价Share/Capital premium89、所有者权益Shareholders’ equity90、短期借款Short-term loans91、专项应付款Special payables92、现金流量表Statement of cash flows93、法定盈余公积Statutory surplus reserve94、盈余公积Surplus reserves95、有形资产Tangible assets96、计税基础Tax basis97、应交税费Taxes payable98、暂时性差异Temporary differences99、交易费用Transaction costs100、可理解性Understandability1、未分配利润Undistributed profit/Retained earnings2、未实现融资收益Unrealized capital gain3、增值税Value-added tax4、在产品Work in progress审计类1、客户关系和审计业务的接受与保持Acceptance and continuance of client and audit engagement2、访问控制Access controls3、接触信息4、审计工作底稿Access to information Audit documentation5、否定意见Adverse opinion6、替代程序Alternative procedures7、分析程序Analytical procedures8、在集团层面实施的分析程序Analytical procedures at group level9、年度报告Annual report10、适用的财务报告框架Applicable financial reporting framework11、按照适用的财务报告编12、制基础得到恰当会计处13、理和披露Appropriately accounted for and disclosed in accordance with the applicable financial reporting framework14、(审计证据的)适当性Appropriateness (of audit evidence)15、认定Assertions16、评估Assess17、保证Assurance18、审计调整Audit adjustment19、审计工作底稿Audit documentation/Audit working paper20、审计证据Audit evidence21、审计档案Audit file22、会计师事务所Audit firm/Accounting firm23、审计意见Audit opinion24、审计计划Audit plan25、审计风险Audit risk26、审计抽样(抽样) Audit sampling (sampling)27、注册会计师（审计师）Auditor28、注册会计师与财务信息Auditor and financial information30、注册会计师的点估计或区间估计Auditor’s point estimate or auditor’s range31、导致非无保留意见的事项段Basis for modification paragraph32、业务流程Business process33、（交易的）商业理由Business rationale34、经营风险业务风险Business risk35、明显微小Clearly trivial36、比较财务报表Comparative financial statements37、比较信息Comparative information38、被审计单位的互补性控制Compensating controls of entity under audit39、完整性Completeness40、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 group41、计算机辅助审计技术Computer-assisted audit techniques42、审计的前提条件Conditions for an audit43、询证函Confirmation44、合并过程Consolidation process45、控制活动Control activities46、控制环境Control environment47、控制风险Control risk48、与审计相关的控制Controls relevant to the audit49、公司治理Corporate governance50、对应数据Corresponding figures51、截止Cut-off/As of (date)52、报告日（与质量控制相关）53、财务报表批准日Date of report (in relation to quality control)Date of the approval of the financial statements54、审计报告日Date of the auditor’s report55、财务报表日Date of the financial statements56、设计、执行和维护适当的控制Design, implement and maintain adequate controls (over)57、检查风险Detection risk58、偏差Deviations59、无法表示意见Disclaimer of opinion60、双重目的测试Dual-purpose test61、强调事项段Emphasis of matter paragraph62、业务工作底稿Engagement documentation/working paper63、业务约定书Engagement letter64、项目合伙人Engagement partner65、项目质量控制复核Engagement quality control review66、项目质量控制复核人员Engagement quality control reviewer67、项目组Engagement team68、被审计单位的风险评估过程Entity’s risk assessment process69、评价Evaluate70、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 concern71、不符事项Exception72、存在Existence73、有经验的注册会计师Experienced auditor74、专长Expertise75、信赖程度Extent of reliance76、函证External confirmation77、事实错报78、判断错报79、推断错报Factual misstatements, judgemental misstatements projected misstatements80、财务报表Financial statements81、舞弊Fraud82、舞弊风险因素Fraud risk factors83、虚假财务报告Fraudulent financial reporting84、对财务报表使用者理解85、财务报表至关重要Fundamental to users’ understanding of the financial statements86、治理Governance87、集团Group88、集团项目合伙人Group engagement partner89、集团层面控制Group-wide controls90、历史财务信息Historical financial information91、识别、评估和应对重大错报风险Identify, assess and respond to risk of material misstatement92、无法获取充分、适当的审计证据Inability to obtain sufficient appropriate audit evidence93、后任注册会计师Incoming auditor94、不一致Inconsistency95、独立性Independence96、与财务报告相关的信息97、系统Information system relevant to financial reporting98、审计的固有限制Inherent limitation of audit99、固有风险Inherent risk100、首次审计业务Initial audit engagement1、生成2、记录3、处理4、报告交易Initiate Record,ProcessReport transactions5、询问Inquiry6、检查Inspection7、中期财务信息或报表Interim financial information or statements8、内部审计师Internal auditors9、内部控制Internal control10、内部控制缺陷Internal control deficiency11、国际财务报告准则International Financial Reporting Standards12、调查Investigate13、财务报表报出日Issuance date of the financial statements14、信息技术应用控制IT application controls15、信息技术环境IT environment16、会计分录和其他调整Journal entries and other adjustments17、会计分录Journal entry/entries18、严重程度Level of significance19、上市公司实体Listed entity20、管理层Management21、管理层偏向Management bias22、管理层凌驾于控制之上Management override of controls23、管理当局声明书Management representation letter24、管理层对其自身责任的认可与理解Management’s acknowledgement and understanding of its responsibilities25、管理层的专家Management’s expert26、重大类别的交易、账户余额和披露Material classes of transactions, account balances and disclosure27、重大不确定性Material uncertainty28、财务报表整体的重要性Materiality for the financial statements as a whole29、侵占资产Misappropriation of assets 错报Misstatement30、对事实的错报Misstatement of fact31、非标准审计报告Modified audit report32、非无保留意见Modified opinion33、监控Monitoring34、对控制的监督Monitoring of controls35、审计程序的性质、时间安排和范围Nature, timing and extent of audit procedures36、消极式函证Negative confirmation37、网络事务所Network firm38、违反法律法规Non-compliance39、未回函Non-response40、非抽样风险Non-sampling risk41、观察Observation42、发生Occurrence43、期初余额Opening balances44、内部控制的运行有效性Operating effectiveness of internal control45、其他信息Other information46、其他事项段Other matter paragraph47、会计估计的结果Outcome of an accounting estimate48、超出正常经营过程Outside the normal course of business49、总体审计方案Overall audit approach50、总体审计策略Overall audit strategy51、总体结论Overall conclusion52、总体应对措施Overall responses53、合伙人Partner54、实际执行的重要性Performance materiality55、人员Personnel56、广泛性Pervasive57、计划活动Planning activities58、总体Population/Overall59、积极式函证Positive confirmation60、执业人员Practitioner61、前任注册会计师Predecessor auditor62、初步业务活动Preliminary engagement activities63、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 conducted64、编制和列报财务报表Prepare and present the financial statements 列报与披露Presentation and disclosure65、收入确认存在舞弊风险66、的假定Presumed fraud risks in revenue recognition67、防止或发现并纠正重大错报Prevent or detect and correct material misstatement68、专业胜任能力Professional competence69、职业判断Professional judgment70、职业怀疑态度Professional skepticism71、业务执行Provision of service/Delivery of service72、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 statements73、具有适当资格的外部人员Qualified external person74、保留意见Qualified opinion75、量化财务影响Quantification of the financial impacts76、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)77、合理性测试Reasonableness test78、重新计算Re-calculation79、连续审计业务Recurring audit engagements80、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 level81、关联方Related parties82、具有支配性影响的关联方Related parties with dominant influence83、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 auditor84、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 transaction85、（审计证据的）相关性和可靠性Relevance and reliability (of audit evidence)86、相关职业道德要求Relevant ethical requirements87、剩余期间Remaining period88、重新执行Re-performance89、管理层施加的限制Restrictions imposed by management90、复核(与质量控制相关)Review (in relation to quality control)91、权利与义务Rights and obligations92、风险评估程序Risk assessment procedures93、重大错报风险Risk of material misstatement94、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 level95、样本量Sample size96、抽样Sampling97、抽样风险Sampling risk98、抽样单元Sampling unit99、选择和运用会计政策Selection and application of accountingpolicies100、选取测试项目Selection of items for testing1、重要组成部分Significant component2、值得关注的内部控制缺陷Significant deficiencies in internal control3、重大事项Significant matters4、特别风险Significant risk5、重大非常规交易Significant unusual transactions6、特定的审计程序Specified audit procedures7、员工Staff8、统计抽样Statistical sampling9、存货盘点Stocktake10、分层Stratification11、期后事项Subsequent events12、实质性分析程序Substantive analytical procedures13、实质性程序Substantive procedure14、（审计证据的）充分性Sufficiency (of audit evidence)15、补充信息Supplementary information16、测试Test17、控制测试Test of controls18、细节测试Test of details19、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 disclosures20、治理层Those charged with governance21、错报的临界值Threshold for misstatements22、可容忍错报Tolerable misstatement23、可容忍偏差率Tolerable rate of deviation24、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 analysis25、不确定性Uncertainty26、未更正错报Uncorrected misstatements27、标准审计报告Unmodified audit report28、无保留意见Unqualified opinion29、计价与分摊Valuation and allocation/amortization30、穿行测试Walk-through test31、解除业务约定Withdraw from the engagement32、书面声明Written representation税法类1、兼营Also engaged in2、应计税款Accrued tax3、从价税Ad valorem tax4、加计扣除Additional deduction5、附加税Additional tax/Surcharge6、所得额调整Adjustment of income7、税后所得After-tax income8、准予扣除数Allowable deductions9、税收可抵免额Allowable tax credit10、从量定额Amount based on quantity11、增值额Amount of appreciation/Value added12、销售额Amount of sales13、抵免税额Amount of tax credit14、应纳税所得额Amount of taxable income15、扣除项目金额Amount of the deductions16、适用税额Applicable tax amount17、适用税率Applicable tax rates18、计税成本Assessable cost19、核定所得额Assessable income20、平均成本利润率Average cost-plus margin rate21、平均销售价格Average sales price22、营业税Business tax23、偶然所得Casual income24、所得项目Category of income25、组成计税价格Composite taxable price26、本纳税年度Current tax year27、所得税申报Declaration of income tax28、扣除项目Deductible items29、免税项目扣除Deduction of the tax exemption item30、契税Deed tax31、视同销售Deemed sales/sales equivalent32、免除纳税义务Discharge of tax obligation33、应税商品Dutiable goods34、纳税义务Duty of tax payment35、权益性投资收益Earning from equity investments36、雇员福利，职工福利Employee benefit37、企业所得税Enterprise income tax38、国外所得收入Foreign earned income39、一般纳税人General taxpayer40、特许权使用费所得Income from franchise royalty41、利息、股息、红利所得Income from interests, dividends andbonuses42、劳务所得Income from labor service43、财产租赁所得Income from leasing of property44、生产经营所得Income from production and businessoperation45、转让财产所得Income from property transfer46、工资薪金所得Income from wages, salaries47、财产转让收入Income from property transfer48、所得税抵免Income tax credit49、申报缴纳所得税Income tax declaration50、应纳所得税Income tax payable51、接受捐赠所得Income from donation52、个人所得税Individual income tax53、增值税进项税额Input value added tax54、非正常损失Irregular loss55、滞纳金Late fee56、清算所得税Liquidation income tax57、最低应纳税所得额Minimum taxable income58、增值税起征点Minimum threshold of value-added Tax59、混合销售行为Mixed sales activities60、所得税前净所得Net income before income tax61、税后净利润Net profit after tax62、非货币资产Non-monetary asset63、不征税收入Non-taxable income64、不计入征税范围Not included in the scope of taxableactivities65、财产原值Original value of the property/ Cost ofproperty66、当期销项税额Output tax for the period67、增值税销项税额Output value added tax68、滞纳税款/欠税Overdue tax69、应补缴税款Payment of tax in arrears70、累进税率Progressive tax rate71、比例税率Proportional tax rate72、公益性捐赠Public welfare donations73、房产税Real estate tax74、居民纳税人Resident taxpayer75、资源税Resource tax76、含税销售额Sales amount including tax77、所得税征收范围Scope of income tax/Subject to income tax78、小规模纳税人Small-scale taxpayer79、源泉扣缴Source withholding80、纳税特别扣除项目Special deductible items81、特殊性税务处理Special tax treatment82、印花税Stamp tax83、应征税额Tax accrued84、税额Tax amounts85、税基/计税依据Tax base86、税种Tax category87、消费税税率Tax computation88、税收抵免Tax credit89、抵免限额Tax credit quota90、纳税期限Tax deadline91、税前可扣除项目Tax deductible items92、税收减免Tax deduction or exemption93、计税差异Tax differences94、到期应纳税款Tax due95、漏税/逃税Tax evasion96、免税Tax exemption97、纳税申报Tax filing98、本期税额Tax for the period/year99、已纳税额Tax paid100、应纳税额Tax payable1、纳税期限Tax payment deadline2、税率Tax rate3、减税Tax reduction4、退税Tax refund5、税收附加Tax surcharge6、起征点Tax threshold7、计税价格Tax value/Taxable price8、减免税额Tax amount deducted9、应税所得Taxable income10、应税项目Taxable item11、纳税期间Taxable period12、对股息征税Taxation of dividends13、免税收入Tax-exempt income14、免税税目Tax-exempt item15、免税利润Tax-exempt profit16、含税价格Tax-included price17、纳税人Taxpayer18、土地使用税Urban land-use tax19、增值税Value added tax(VAT)20、土地增值税Value-added tax on land/Land appreciationtax21、增值税减免VAT exemption or reduction22、车船税Vehicle and vessel tax23、车辆购置税Vehicle purchase tax24、扣缴义务人Withholding agent25、代扣代缴税款Withholding and remitting tax26、预提所得税Withholding income tax27、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Annuity due年金）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 business structure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横向并购Horizontal merger and acquisition增量预算Incremental budgeting产品生命周期Industry life cycle产业风险Industry risk信息与沟通Information and communication一体化战略Integrated strategy后向一体化战略Integrated strategy - Backward前向一体化战略Integrated strategy - Forward横向一体化战略Integrated strategy - Horizontal纵向一体化战略Integrated strategy - Vertical产业内现有企业的竞争Intensity of industry rivalry密集型战略Intensive strategy。

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。

注册会计师考试英语常用英文单词
财经词汇晦涩难记，财经短文难读难写，CPA的英语要求愁煞所有备考人!为方便大家备考，yjbys店铺为大家带来最新注会常用英文单词：
注会常用英文单词：
1.Other current liabilities
2.Accrued expenses
3.Payroll payable
4.Welfare payable
5.Bank loans - Short term - pledged
6.Bank loans - Short term - credit
7.Bank loans - Short term - guaranteed
8.Long term loans due within one year
9.Long term payable due within one year
10.Bank loans - Long term
中文翻译：
1.其他流动负债
2.预提费用
3.应付工资
4.应付福利费
5.短期借款-抵押借款
6.短期借款-信用借款
7.短期借款-担保借款
8.一年内到期长期借款
9.一年内到期长期应付款
10.长期借款
【2016注册会计师考试英语常用英文单词】。