注会《审计》加试题英语常用词汇~
1.audit 审计
2.attestation 鉴证
3.credibility 可信赖程度
4.audit of financial statements 财务报表审计
5.agreed-upon procedures 执行商定程序
6.high levels of assurance 高水平保证
https://www.doczj.com/doc/b310391281.html,pilation 编制
8.reliability 可靠性
9.relevance 相关性
10.professional skepticism 职业谨慎
11.objectivity 客观性
12. professional competence 专业胜任能力
13.Senior/CPA-in-charge 项目经理
14.audit engagement letter 业务约定书
15.recurring audit 连续审计
16.the client 委托人
17.change CPA更换注册会计师
18.the existing CPA现任注册会计师
19.the successor CPA后任注册会计师
20.the preceding CPA前任注册会计师
21.issue the audit report 出具审计报告
22.expert 专家
23.the board of directors 董事会
24.knowledge of the entity‘s business 了解被审计单位情况
25.assess material misstatement risks评估重大错报风险
26.detemine the nature，timing and extent of the audit procedures 确定审计程序的性质、时间和范围
27.a general knowledge of ——初步了解―――的情况
28.a more knowledge of——进一步了解的情况
29.the prior year‘s working papers 以前年度工作底稿
30.minutes of meeting 会议纪要
31.business risks 经营风险
32.appropriateness适当性
33.accounting estimate 会计估计
34.management representations 管理层声明
35.going concern assumption 持续经营假设
36.audit plan 审计计划
37.significant audit areas 重点审计领域
38.error 错误
39.fraud舞弊
40.modified or additional procedures 修改或追加审计程序
41.misappropriation of assets 侵占资产
42.transactions without substance 虚假交易
43.unusual pressures 异常压力
44.the suspected noncompliance 涉嫌存在违法行为
45.materialiy 重要性
46.exceed the materiality level 超过重要性水平
47.approach the materiality level 接近重要性水平
48.an acceptably low level 可接受水平
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
50.misstatements or omissions 错报或漏报
51.aggregate 总计
52.subsequent events 期后事项
53.adjust the financial statements 调整财务报表
54.perform additional audit procedures 实施追加的审计程序
55.audit risk 审计风险
56.detection risk 检查风险
57.inappropriate audit opinion 不适当的审计意见
58.material misstatement 重大的错报
59.tolerable misstatement 可容忍错报
60.the acceptable level of detection risk 可接受的检查风险
61.assessed level of material misstatement risk 重大错报风险的评估水平
62.simall business 小规模企业
63.accounting system 会计系统
64.test of control 控制测试
65.walk-through test 穿行测试
https://www.doczj.com/doc/b310391281.html,munication 沟通
67.flow chart 流程图
68.reperformance of internal control 重新执行
69.audit evidence 审计证据
70.substantive procedures 实质性程序
71.assertions 认定
72.esistence 存在
73.occurrence 发生
https://www.doczj.com/doc/b310391281.html,pleteness 完整性
75.rights and obligations 权利和义务
76.valuation and allocation 计价和分摊
77.cutoff 截止
78.accuracy 准确性
79.classification 分类
80.inspection 检查
81.supervision of counting 监盘
82.observation 观察
83.confirmation 函证
https://www.doczj.com/doc/b310391281.html,putation 计算
85.analytical procedures 分析程序
86.vouch 核对
87.trace 追查
88.audit sampling 审计抽样
89.error 误差
90.expected error 预期误差
91.population 总体
92.sampling risk 抽样风险
93.non- sampling risk 非抽样风险
94.sampling unit 抽样单位
95.statistical sampling 统计抽样
96.tolerable error 可容忍误差
97.the risk of under reliance 信赖不足风险
98.the risk of over reliance 信赖过度风险
99.the risk of incorrect rejection 误拒风险
100. the risk of incorrect acceptance 误受风险
101.working trial balance 试算平衡表
102.index and cross-referencing 索引和交叉索引
103.cash receipt 现金收入
104.cash disbursement现金支出
105.bank statement 银行对账单
106.bank reconciliation 银行存款余额调节表
107.balance sheet date 资产负债表日
https://www.doczj.com/doc/b310391281.html, realizable value 可变现净值
109.storeroom 仓库
110.sale invoice 销售发票
111.price list 价目表
112.positive confirmation request 积极式询证函
113.negative confirmation request消极式询证函
114.purchase requisition 请购单
115.receiving report 验收报告
116.gross margin 毛利
117.manufacturing overhead 制造费用
118.material requisition 领料单
119.inventory-taking 存货盘点
120.bond certificate 债券
121.stock certificate 股票
122.audit report 审计报告
123.entity 被审计单位
124.addressee of the audit report 审计报告的收件人
125.unqualified opinion 无保留意见
126.qualified opinion 保留意见
127.disclaimer of opinion 无法表示意见
128.adverse opinion否定意见注册会计师考试《审计》英语词汇辅导资料
A (1)ABC 作业基础成本计算
A (2)absorbed overhead 已吸收制造费用
A (3)absorption costing 吸收成本计算
A (4)account 账户,报表
A (5)accounting postulate 会计假设
A (6)accounting series release 会计公告文件
A (7)accounting valuation 会计计价
A (8)account sale 承销清单
A (9)accountability concept 经营责任概念
A (10)accountancy 会计职业
A (11)accountant 会计师
A (12)accounting 会计
A (13)agency cost 代理成本
A (14)accounting bases 会计基础
A (15)accounting manual 会计手册
A (16)accounting period 会计期间
A (17)accounting policies 会计方针
A (18)accounting rate of return 会计报酬率
A (19)accounting reference date 会计参照日
A (20)accounting reference period 会计参照期间
A (21)accrual concept 应计概念
A (22)accrual expenses 应计费用
A (23)acid test ration 速动比率(酸性测试比率)
A (24)acquisition 购置
A (25)acquisition accounting 收购会计
A (26)activity based accounting 作业基础成本计算
A (27)adjusting events 调整事项
A (28)administrative expenses 行政管理费
A (29)advice note 发货通知
A (30)amortization 摊销
A (31)analytical review 分析性检查
A (32)annual equivalent cost 年度等量成本法
A (33)annual report and accounts 年度报告和报表
A (34)appraisal cost 检验成本
A (35)appropriation account 盈余分配账户
A (36)articles of association 公司章程细则
A (37)assets 资产
A (38)assets cover 资产保障
A (39)asset value per share 每股资产价值
A (40)associated company 联营公司
A (41)attainable standard 可达标准
A (42)attributable profit 可归属利润
A (43)audit 审计
A (44)audit report 审计报告
A (45)auditing standards 审计准则
A (46)authorized share capital 额定股本
A (47)available hours 可用小时
A (48)avoidable costs 可避免成本
B (49)back-to-back loan 易币贷款
B (50)backflush accounting 倒退成本计算
B (51)bad debts 坏帐
B (52)bad debts ratio 坏帐比率
B (53)bank charges 银行手续费
B (54)bank overdraft 银行透支
B (55)bank reconciliation 银行存款调节表
B (56)bank statement 银行对账单
B (57)bankruptcy 破产
B (58)basis of apportionment 分摊基础
B (59)batch 批量
B (60)batch costing 分批成本计算
B (61)beta factor B(市场)风险因素
B (62)bill 账单
B (63)bill of exchange 汇票
B (64)bill of landing 提单
B (65)bill of materials 用料预计单
B (66)bill payable 应付票据
B (67)bill receivable 应收票据
B (68)bin card 存货记录卡
B (69)bonus 红利
B (70)book-keeping 薄记
B (71)Boston classification 波士顿分类
B (72)breakeven chart 保本图
B (73)breakeven point 保本点
B (74)breaking-down time 复位时间
B (75)budget 预算
B (76)budget center 预算中心
B (77)budget cost allowance 预算成本折让
B (78)budget manual 预算手册
B (79)budget period 预算期间
B (80)budgetary control 预算控制
B (81)budgeted capacity 预算生产能力
B (82)burden 制造费用
B (83)business center 经营中心
B (84)business entity 营业个体
B (85)business unit 经营单位
B (86)buy-out management 管理性购买产权
B (87)by-product 副产品
C (88)called-up share capital 催缴股本
C (89)capacity 生产能力
C (90)capacity ratios 生产能力比率
C (91)capital 资本
C (92)capital assets pricing model 资本资产计价模式C (93)capital commitment 承诺资本
C (94)capital employed 已运用的资本
C (95)capital expenditure 资本支出
C (96)capital expenditure authorization 资本支出核准C (97)capital expenditure control 资本支出控制
C (98)capital expenditure proposal 资本支出申请
C (99)capital funding planning 资本基金筹集计划
C (100)capital gain 资本收益
C (101)capital investment appraisal 资本投资评估
C (102)capital maintenance 资本保全
C (103)capital resource planning 资本资源计划
C (104)capital surplus 资本盈余
C (105)capital turnover 资本周转率
C (106)card 记录卡
C (107)cash 现金
C (108)cash account 现金账户
C (109)cash book 现金账薄
C (110)cash cow 金牛产品
C (111)cash flow 现金流量
C (112)cash discounted 现金贴现
C (113)cash flow budget 现金流量预算
C (114)cash flow statement 现金流量表
C (115)cash ledger 现金分类账
C (116)cash limit 现金限额
C (117)CCA现时成本会计
C (118)center 中心
C (119)changeover time 变更时间
C (120)chartered entity 特许经济个体
C (121)cheque 支票
C (122)cheque register 支票登记薄
C (123)coin analysis 零钱分类
C (124)classification 分类
C (125)clock card 工时卡
C (126)code 代码
C (127)commitment accounting 承诺确认会计
C (128)common cost 共同成本
C (129)company limited by guarantee 有限担保责任公司
C (130)company limited shares 股份有限公司
C (131)competitive position 竞争能力状况
C (132)concept 概念
C (133)conglomerate 跨行业企业
C (134)consistency concept 一致性概念
C (135)consolidated accounts 合并报表
C (136)consolidation accounting 合并会计
C (137)consortium 财团
C (138)contingency plan 应急计划
C (139)contingent liabilities 或有负债
C (140)continuous operation 连续生产
C (141)contra 抵消
C (142)contract cost 合同成本
C (143)contract costing 合同成本计算
C (144)contribution 贡献毛益
C (145)contribution centre 贡献中心
C (146)contribution chart 贡献图
C (147)contribution per unit of limiting factor ration 单位限定因素的贡献毛益比率
C (148)contribution to sales ration 贡献毛益对销售比率
C (149)control 控制
C (150)control account 控制帐户
C (151)control limits 控制限度
C (152)controllability concept 可控制概念
C (153)controllable cost 可控制成本
C (154)conversion cost 加工成本
C (155)convertible loan stock 来源：https://www.doczj.com/doc/b310391281.html, 可转换为股票的贷款
C (156)corporate appraisal 公司评估
C (157)corporate planning 公司计划
C (158)corporate social reporting 公司社会报告
C (159)corporation 股份公司
C (160)cost 成本
C (161)cost account 成本帐户
C (162)cost accounting 成本会计
C (163)cost accounting manual 成本手册
C (164)cost accounts calendar 成本报表的日历时间
C (165)cost adjustment 成本调整
C (166)cost allocation 成本分配
C (167)cost apportionment 成本分摊
C (168)cost attribution 成本归属
C (169)cost audit 成本审计
C (170)cost behaviour 成本性态
C (171)cost benefit analysis 成本效益分析
C (172)cost center 成本中心
C (173)cost driver 成本动因学会注册会计师考试《会计》~会计科目~中英文对照
（部分中文科目是按老叫法写的）
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 - V A T
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一、资产类assets
现金cash on hand
银行存款cash in bank
其他货币资金other cash and cash equivalent
短期投资short-term investment
短期投资跌价准备short-term investments falling price
reserve
应收票据notes receivable
应收股利dividend receivable
应收利息interest receivable
应收帐款accounts receivable
坏帐准备bad debt reserve
预付帐款advance money
应收补贴款cover deficit receivable from state subsidize 其他应收款other notes receivable
在途物资materials in transit
原材料raw materials
包装物wrappage
低值易耗品low-value consumption goods
库存商品finished goods
委托加工物资work in process-outsourced
委托代销商品trust to and sell the goods on a commission basis
受托代销商品commissioned and sell the goods on a commission basis
存货跌价准备inventory falling price reserve
分期收款发出商品collect money and send out the goods by stages
待摊费用deferred and prepaid expenses
长期股权投资long-term investment on stocks
长期债权投资long-term investment on bonds
长期投资减值准备long-term investment depreciation reserve
固定资产fixed assets
累计折旧accumulated depreciation
工程物资project goods and material
在建工程project under construction
固定资产清理fixed assets disposal
无形资产intangible assets
开办费organization/preliminary expenses
长期待摊费用long-term deferred and prepaid expenses 待处理财产损溢wait deal assets loss or income
负债类debts
短期借款short-term loan
应付票据notes payable
应付帐款accounts payable
预收帐款advance payment
代销商品款consignor payable
应付工资accrued payroll
应付福利费accrued welfarism 应付股利dividends payable
应交税金tax payable
其他应交款accrued other payments
其他应付款other payable
预提费用drawing expenses in advance
长期借款long-term loan
应付债券debenture payable
长期应付款long-term payable
递延税款deferred tax
住房周转金revolving fund of house
三、所有者权益owners equity
股本paid-up stock
资本公积capital reserve
盈余公积surplus reserve
本年利润current year profit
利润分配profit distribution
四、成本类cost
生产成本cost of manufacture
制造费用manufacturing overhead
五、损益类profit and loss （p/l）
主营业务收入prime operating revenue
其他业务收入other operating revenue
折扣与折让discount and allowance
投资收益investment income
补贴收入subsidize revenue
营业外收入non-operating income
主营业务成本operating cost
主营业务税金及附加tax and associate charge
其他业务支出other operating expenses
存货跌价损失inventory falling price loss
营业费用operating expenses
管理费用general and administrative expenses
财务费用financial expenses
营业外支出non-operating expenditure
所得税income tax
以前年度损益调整adjusted p/l for prior year学会计论注册会计师考试~英语加试~会计英语词汇
1AAA美国会计学会
2Abacus《算盘》杂志
3abacus 算盘
4Abandonment废弃,报废;委付
5abandonment value 废弃价值
6abatement①减免②冲销
7ability to service debt 偿债能力
8abnormal cost 异常成本
9abnormal spoilage 异常损耗
10above par 超过票面价值
11above the line线上项目
12absolute amount 绝对数,绝对金额
13absolute endorsement 绝对背书
14absolute insolvency 绝对无力偿付
15absolute priority 绝对优先求偿权
16absolute value 绝对值
17absorb 摊配,转并
18absorption account 摊配账户,转并账户
19absorption costing 摊配成本计算法
20abstract 摘要表
21abuse 滥用职权
22abuse of tax shelter 滥用避税项目
23ACCA特许公认会计师公会
24accelerated cost recovery system 加速成本收回制度
25accelerated depreciation method 加速折旧法,快速折旧法
26acceleration clause 加速偿付条款,提前偿付条款
27acceptance①承兑②已承兑票据③验收
28acceptance bill 承兑票据
29acceptance register 承兑票据登记簿
30acceptance sampling验收抽样
31access time 存取时间
32accommodation 融通
33accommodation bill 融通票据
34accommodation endorsement 融通背书
35account①账户,会计科目②账簿,报表③账目,账项④记账
36accountability 经营责任,会计责任
37accountability unit 责任单位
38Accountancy 《会计》杂志
39accountancy 会计
40accountant 会计员,会计师
41accountant general 会计主任,总会计
42accounting in charge 主管会计师
43accountant,s legal liability 会计师的法律责任
44accountant,s report 会计师报告
45accountant,s responsibility 会计师职责
46account form 账户式,账式
47accounting①会计②会计学
48accounting assumption 会计假定,会计假设
49accounting basis 会计基准,会计基本方法
50accounting changes 会计变更
51accounting concept 会计概念
52accounting control 会计控制
53accounting convention 会计常规,会计惯例
54accounting corporation 会计公司
55accounting cycle 会计循环
56accounting data 会计数据
57accounting doctrine 会计信条
58accounting document 会计凭证
59accounting elements 会计要素
60accounting entity 会计主体,会计个体
61accounting entry 会计分录62accounting equation 会计等式
63accounting event 会计事项
64accounting exposure 会计暴露,会计暴露风险65accounting firm 会计事务所
66Accounting Hall of Fame 会计名人堂
67accounting harmonization 会计协调化
68accounting identity 会计恒等式
69accounting income 会计收益
70accounting information 会计信息
358avoidable cost 可避免成本
359back charge 欠费费用
360back date 倒填日期,填早日期
361backed bill 背书票据
362back-end load后期负担
363backer①票据担保人②财务支持人
364backlog depreciation 欠提折旧
365back order 欠交订货
366back pay 欠付工资
367back tax 欠交税款
368back-to-back credit 对开信用证
369back-to-back loan对销贷款
370back wardation 倒价
371backward integration 逆向合并
372bad check 空头支票
373bad debt 呆账,呆账账户
374bad debt account 呆账账户
375bad debt expense 呆账费用
376bad debt ratio 呆账比率
377bad debt recovery 呆账收回
378bailment 寄销,寄托
379bailout 抽资
380bailout period 投资返还期
381balance①余额②平衡
382balance budget 平衡预算
383balance due 结欠余额
384balance fund 平衡基金
385balance of account 账户余额
386balance of payment 国际收支差额
387balance of retained earnings 留存收益余额388balance sheet 资产负债表
389balance sheet account 资产负债表账户
390balance sheet analysis 资产负债表分析
391balance sheet audit 资产负债表审计
392balance sheet date 结账日期
393balance sheet ratio 资产负债表比率
394balance sheet total 资产负债表总额
395balloon payment 漂浮式付款
595CA特许会计师
596cable transfer 电汇
597calculation 计算
598calculator 计算器
599calendar year 日历年度
600call ①期前偿还,期前兑回②催交股款③买方期权601callable bond 可提前兑回债券
602callable preferred stock 可提前兑回优先股
603call loan 活期拆放贷款
604call option 股票购买期权
605call premium 提前兑回溢价
606call price 提前兑回价格
607call provision 提前兑回条款
608cancelable lease 可取消租约
609cancelled check 注销支票
610C & F 货价加运费
611C & I 货价加保险费
612capacity①生产能力②偿债能力
613capacity cost 生产能力成本,经营能力成本
614capacity to borrow 借款能力
615capacity to contract 订约能力,订约资格
616capital 资本金,资本
617capital account 资本账户
618capital addition 资本增置
619capital allowance 资本减免
620capital and liabilities ratio 资本负债比率
621capital appreciation 资本升值622capital asset 资本性资产
623capital asset pricing model 资本性资产计价模型
624capital authorized 额定资本,法定资本
625capital budget 资本预算
626capital cost 资本成本
627capital deficit 资本亏绌
628capital expenditure 资本支出
629capital gain 资本利得,资本收益
630capital impairment 资本减损
631capital intensive 资本密集
632capital investment 资本投资
1109daily cash report 现金收支日报
1110daily statement 日报表
1111damages损害赔偿
1112data 资料,数据
1113data base 数据库
1114data base management system数据库管理系统
1115data processing 数据处理
1116data retrieval 数据检索
1117date 日期
1118date backward 填早日期
1119date due 到期日
1120date forward 填迟日期
1121date of balance sheet 资产负债表日期,结账日期1122date of payment 发放股利日期,发薪日期
1123day book 日记簿
1124days purchases in accounts payable 应付账款占用天数1125days sales in accounts receivable应收账款收款天数1126days sales in inventory 存货销售天数
1127dBase 数据库管理程序
1128DCF 折现现金流量
1129dead account 呆账
1130dead capital 呆滞资本
1131dead stock 呆滞存货,冷背存货
1132deal 交易,买卖
1133dealer 证券经销商
1134debenture(bond) 信用债券,无担保债券
1135debenture capital债券资本
1136debit①借方②借记
1137debit and credit convention 借贷常规
1138debit 借方余额
1139debit card 记账卡,取款卡
1140debit entry 借方分录
1141debit memorandum 借方通知单
1142debt 债务
1143debt and equity securities债务和产权证券
1363E & OE 如有错漏,有权更正
1364earmark 指定用途,专款专用
1365earmarked loan 用贷款
1366earned income 劳动所得,劳动收入
1367earned income credit 劳动收入税收减免
1368earned surplus 营业盈余,已获盈余
1369earnest 定金,保证金
1370earning power 盈利能力,收益能力
1371earnings ①收益,盈余②劳动所得,劳动收入
1372earnings before interest and tax支付利息和税款前收益
1373earnings coverage ratio 收益偿债能力比率
1374earnings dilution 收益稀释
1375earnings-dividend ratio 收益股利比率
1376earnings per share 每股收益
1377earnings quality收益质量
1378earnings rate收益比率
1379economic appraisal 经济评价
1380economic benefits 经济效益
1381economic cost 经济成本
1382economic entity 经济主体,经济实体
1383economic income 经济收益
1384economic interest 经济权益
1385economic life经济年限
1386economic obligation 经济债务
1387economic order quantity 经济订货量
1388economic resource 经济资源
1389economic value 经济价值
1390ED (会计准则)公布草案
1391effective interest method 实际利息法
1392effective interest rate实际利率
1393effectiveness 效果
1394effective rate of return 实际收益率
1395effective tax rate 实际税率
1396efficiency 效率
1397efficiency audit 效率审计
1398efficiency variance效率差异
1399efficient portfolio 有效证券组合投资
1400electronic cash register 电子现金出纳机
1551face value 票面价值,面值
1552factor 应收账款代理商1553factoring 应收账款代理经营,应收账款转售
1554factory cost工厂成本
1555factory ledger 工厂分类账
1556factory overhead工厂间接费用
1557failure 经营失败
1558fair market price(value) 公平市价,公司市场价值1559fairness公正性,公允性
1560fair rate of return公平收益率,公允收益率
1561fair transfer price公平划拨价格,公允划拨价格
1562false entry 虚假分录
1563false returns 谎报税单
1564FASB Statements 《财务会计准则公报》
1565favorable financial leverage 有利财务杠杆作用
1566favorable variance 有利差异,顺差
1567feasibility analysis 可行性分析
1568feasible solution 可行解
1569Fed联邦储蓄系统
1570Federal Deposit Insurance Corporation 联邦存款保险公司
1571federal income tax 联邦所得税
1572Federal Insurance Contribution Act Tax联邦社会保险税
1573Federal Reserve Banks 联邦储备银行
1574federal unemployment tax 联邦失业保险税
1575federal withholding tax 代扣联邦税
1576fee 劳务费,公费
1577feedback 反馈
1578FEI 高级财务管理人员协会
1579fellow members 正式会员
1580fictitious asset 虚列资产
1581fictitious liability 虚列负债
1582fidelity bond 忠诚保证,忠诚保险
1583fiduciary 财产受托人
1791gain 利得,收益
1792gain and loss account损益账户
1793garnishee 第三债务人
1794garnishment 扣押,扣发
1795gearing 财务传动作用
1796gearing ratio 财务传动比率
1797general accountant 总会计师,总会计
1798General Accounting Office 审计总署
1799General Agreement on Tariffs and Trade 关税与贸易总协定
1800general and administrative expense 一般管理费用1801general auditor 总审计师,总审计
1802general cash 普通现金
1803general cashier出纳主任,总出纳
1804general creditor 普通债权人
1805general crossed check 普通划线支票
1806general fund 普通基金
1807general journal 普通日记账
1808general ledger 总分类账
1809generally accepted accounting principles公认会计原则1810generally accepted auditing standards公认审计准则1811general meeting of stockholders 股东大会
1812general mortgage 普通抵押
1813general mortgage bond 普通抵押债券
1814general partner 普通合伙人
1815general price index 一般物价指数
1816general price level accounting 一般物价水平会计1817general purpose financial statement 通用财务报表,通用会计报表
1818general standard( of audit)审计一般准则
1940 idle capacity 闲置生产能力
1941 idle-capacity cost 闲置生产能力成本1942 idle money 闲置资金
1943 idle time 停工时间
1944 idle time cost 停工时间成本
1945 illegal acts 违法行为,不法行为1946 illegal dividend 非法股利
1947 illiquid assets 非流动性资产
1948 illiquidity 非流动性
1949 impairment of capital 资本减损
1950 impairment of value 价值减损
1951 imperfect information 不完整信息1952 imperfect market 不完善竞争的市场1953 impersonal account 非人名账户
1954 implicit cost 内含成本,隐含成本1955 import credit 进口信贷
1956 import declaration 进口报关
1957 import duty 进口关税,进口税
1958 impound 扣押
1959 imprest fund 定额备用金
1960 imprest system 定额备用金制度
1961 improvement and extensions 改造和扩充投资
1962 imputed cost 应计成本,推算成本
1963 imputed interest 应计利息,推算利息
1964 inactive money 呆滞资金
1965 inactive securities 呆滞证券
1966 inadequacy 不适用
1967 inadmitted asset 不承保资产
1968 in arrears 拖欠
1969 inavoidable cost 不可避免成本
1970 in bond 保税
1971 incentive stock option 奖励性股票购买权
1972 incentive wage system 奖励工资制度1973 in-charge accountant 主管会计师1974 income ①收益②收入,所得
1975 income account 收益账户,损益账户
1976 income before interest and tax 支付利息和税款前收益
1977 income bond 收益债券
1978 income concept 收益概念
1979 income deduction 收益扣减项目
2192 jobber 股票经销商
2193 job-order costing 订单成本计算法
2194 job-order cost sheet 订单成本计算单2195 joint account 合账户,联名账户
2196 joint adventure 联营,合资经营
2197 joint audit 联合审计
2198 joint cost 联合成本,联产品成本
2199 joint liability 连带责任
2200 joint product 联产品
2201 joint return 共同税单
2202 joint-stock company 合股公司
2203 joint tenant 财产共同所有人
2204 joint venture 联营,合资经营
2205 journal 日记账
2206 journal entry 日记账分录
2207 Journal of Accountancy 《会计杂志》2208 Journal of Finance 《财务杂志》
2209 journal voucher 记账凭单,分录凭单
2210 judgment ①判断②判决
2211 judgment payable (or receivable) 判定应付(应收)款项
2212 judgment sampling 判断抽样法
2213 junior accountant 初级会计师,助理会计师
2214 junior bond 非优先债券
2215 junior mortgage 非优先抵押
2216 junior stock 非优先股票
2217 kerb market 场外证券交易市场
2218 key business ratios 关键行业比率2219 key executive option 重要高级管理人员购股权
2220 kickback 回扣
2221 kind 实物
2222 kiting 挪用补空
2223 know-how 先进技术,技术诀窍
2224 labor 人工
2225 labor cost 人工成本
2226 labor cost audit 人工成本审计
2227 labor efficiency variance 人工效率差异
2228 labor hour method 人工小时法
2229 labor intensive 人工密集
2230 labor quantity variance 人工数量差异2231 labor rate variance 人工工资率差异2232 labor turnover 工人流动率
2233 labor variance 人工差异
2234 lagging indicator 滞后指标
2235 land 土地,地产
2236 land improvement 土地改造投资2237 land occupancy charge 土地使用费
2238 landowner,s royalty 土地开采使用费2239 lapping 截留挪用
2240 lapse 失效
2241 lapsed option 失效期权
2242 lapsing schedule 逐期折旧明细表2243 last-in, first-out method 后进先出法2244 last invoice price 最近进价法
2245 last trading day 最后交易日
2246 late payment fee 延期支付罚金,滞纳金
2247 late presentation 迟延交单
2248 laundered money 非法转移的资金,隐蔽来历的资金
2249 law ③法律,法规④规律,法则
2250 lay off pay 临时解雇费
2251 leading indicator 超前经济指标
2252 leads and lags 提前或拖延支付货款
2253 lead-time ①订货间隔期,订货提前期②生产准备时间
2254 learning curve 学习曲线
2255 lease 租赁,租约
2256 lease accounting 租赁会计
2377 machine-hour method 机器小时法2378 machine-hour rate 机器小时率
2379 macro-accounting 宏观会计
2380 macro-benefit 宏观效益
2381 macro-cost 宏观成本
2382 main account 主要账户
2383 main books 主要账簿
2384 maintenance and repair 维修和修理费
2385 maintenance of operating capacity 营业能力维护
2386 maintenance of physical capital 实物资本维护
2387 majority interest 多数权益,多数股权
2388 majority stockholders 多数股东2389 make-or-buy decision 自制或外购决策
2390 make-ready time 生产准备时间2391 make-up depreciation 增补折旧费,补差折旧费
2392 make-up pay 增补工资,补差工资2393 malpractice insurance 职业过失保险2394 managed cost 管理成本
2395 management ①管理,企业管理②管理人员,企业管理人员
2396 management accountant 管理会计2397 Management Accounting 《管理会计》2398 management account 管理会计
2399 management advisory services 管理咨询服务
2400 management audit 管理审计
2401 management buy-out 企业管理人员收购股权
2402 management by objectives 目标管理2403 management control 行政管理控制2404 management fraud 管理人员舞弊
2405 management game 管理对策
2406 management information system 管理信息系统
2407 management letter 致企业管理人员信函2408 management override 管理人员越权,管理人员滥用职权
2409 management,s discussion and analysis of earnings 企业管理人员对收益的阐述和分析
2410 management,s illegal act 企业管理人员违法行为
2558 naive investor 幼稚的投资人
2559 narrative form 叙述式,文字叙述式2560 National Association of Accountants 全国会计师协会
2561 National Association of Securities Dealers 全国证券商协会
2562 National Audit Office 国家审计署2563 National Automated Accounting Research System 全国自动化会计研究系统
2564 national bank 国民银行,联邦注册银行
2565 national income accounting 国民收入会计
2566 natural business year 自然营业年度2567 natural classification 按性质分类2568 natural resources 自然资源
2569 near cash asset 类现金资产,准现金资产
2570 negative assurance 反面保证
2571 negative confirmation 反面询证,反面查证
2572 negative goodwill 负商誉
2573 negative interest 负利息
2574 negative investment 负投资,投资缩减
2575 negative leverage 负杠杆作用
2576 negligence 疏忽,过失
2577 negotiability 流通性,可转让性
2578 negotiable instrument 流通票据,可转让票据
2579 negotiation ①转让,议付②协商,协议2580 net 净额
2581 net book value 账面净值
2582 net cash flow 净现金流量
2583 net income 净收益
2584 net income to sales ratio 净收益对销售收入比率
2585 net income to total assets ratio 净收益对资产总额比率
2586 net loss 净损,净损失
2587 net present value 净现值
2588 net present value index 净现值指数2589 net price method 净价法
2659 objective ①经营目标②客观的2660 objectives of accounting 会计目标2661 objectives of financial statement 会计报表目标
2662 objective value 客观价值
2663 objectivity principle 客观性原则2664 obligation 义务,债务
2665 obligatory audit 强制审计
2666 observation test 观察性抽查,观测性抽查
2667 obsolescence 陈旧
2668 obsolete asset 陈旧资产
2669 occupancy expense 占用费
2670 occupational licensing 职业注册,专业注册
2671 occupational prestige 职业声望2672 odd lot 零批
2673 off-balance-sheet activities 账外业务活动
2674 off-balance-sheet asset 账外资产项目2675 off-balance-sheet financing 账外融资2676 off-balance-sheet liability 账外负债项目
2677 off-board 场外交易
2678 off-budget 预算外
2679 office audit 内勤审计
2680 official audit 法定审计2681 official exchange rate 法定汇率2682 official receiver 法定破产企业接管人2683 offset account 抵销账户
2684 offset balance 轧差
2685 offsetting error 相抵差错
2686 offshore funds 境外资金
2687 on account 赊账
2688 oncost 间接费用
2689 on demand 即期,见票即付
2690 on hand 持存,库存
2691 on-line data base 联机数据库
2692 on-line processing 联机处理
2693 open account ①未清账②赊账
2694 open-end credit 开口信贷,无固定期限信贷
2695 open-end mortgage 开口抵押,无固定限额抵押
2771 PA公共会计师
2772 Pacioli, Luca(1445~1517) L?巴其阿勒2773 package mortgage 总括抵押
2774 package price 总括价格
2775 packing expense 包装费用
2776 padding 虚报开支账目
2777 paid-in capital 缴入股本
2778 paid-in surplus 资本盈余
2779 paid-up capital 缴清股本
2780 panic 金融恐慌
2781 paper ①流通票据②单据,凭证
2782 paper audit 书面审计,书面审核
2783 paper gain 账面收益
2784 paper money 纸币,票据
2785 paper reorganization 账面改组
2786 par ①票面额②平价
2787 parent company 母公司
2788 parent company financial statement 母公司会计报表
2789 parity price 平价
2790 partial audit 部分审计
2791 participating capital 参与资本
2792 participating loan 参与贷款,共同借款2793 participative management 参与管理2794 partner 合伙人
2795 partnership 合伙关系,合伙企业2796 partnership accounting 合伙会计2797 partnership statement 合伙企业会计报表
2798 par value 票面价值
2799 par value stock 有面值股票
2800 passed dividend 逾期股利
2801 past cost 过去成本
2802 patent 专利,专利权
2803 patent pool 专利共享
2804 pay ①支付②工资,薪金
2805 payables 应付项目
2806 pas as you earn 预扣所得税
2807 pay as you go 离职支付法
2808 payback method 回收期法,投资回收期法2809 payback period 回收期
2810 payee 受款人,受款企业
2811 payer 付款人,付款企业
2812 paying agent 代付人,代付银行b注册会计师考试常见英语词汇汇总（必备资料）
企业会计准则目录Index for Accounting Standards for Business Enterprises
Announced February 2006Effective 2007 for Listed Companies
1. 企业会计准则---------基本准则
(Accounting Standard for Business Enterprises - Basic Standard)
2. 企业会计准则第1 号---------存货
(Accounting Standard for Business Enterprises No. 1 - Inventories)
3. 企业会计准则第2 号---------长期股权投资
(Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
4. 企业会计准则第3 号---------投资性房地产
(Accounting Standard for Business Enterprises No. 3 - Investment properties)
5. 企业会计准则第4 号---------固定资产
(Accounting Standard for Business Enterprises No. 4 - Fixed assets)
6. 企业会计准则第5 号---------生物资产
(Accounting Standard for Business Enterprises No. 5 - Biological assets)
7. 企业会计准则第6 号---------无形资产
(Accounting Standard for Business Enterprises No. 6 - Intangible assets)
8. 企业会计准则第7 号---------非货币性资产
(Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
9. 企业会计准则第8 号---------资产减值
(Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
10. 企业会计准则第9 号---------职工薪酬
(Accounting Standard for Business Enterprises No. 9 –Employee compensation )
11. 企业会计准则第10 号--------企业年金基金
(Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
12. 企业会计准则第11 号--------股份支付
(Accounting Standard for Business Enterprises No. 11 - Share-based payment)
13. 企业会计准则第12 号--------债务重组
(Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
14. 企业会计准则第13 号--------或有事项
(Accounting Standard for Business Enterprises No. 13 - Contingencies)
15. 企业会计准则第14 号--------收入
(Accounting Standard for Business Enterprises No. 14 - Revenue)
16. 企业会计准则第15 号--------建造合同
(Accounting Standard for Business Enterprises No. 15 - Construction contracts)
17. 企业会计准则第16 号--------政府补助
(Accounting Standard for Business Enterprises No. 16 - Government grants)
18. 企业会计准则第17 号--------借款费用
(Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
19. 企业会计准则第18 号--------所得税
(Accounting Standard for Business Enterprises No. 18 - Income taxes)
20. 企业会计准则第19 号--------外币折算
(Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
21. 企业会计准则第20 号--------企业合并
(Accounting Standard for Business Enterprises No. 20 - Business Combinations)
22. 企业会计准则第21 号--------租赁
(Accounting Standard for Business Enterprises No. 21 - Leases)
23. 企业会计准则第22 号--------金融工具确认和计量
(Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
24. 企业会计准则第23 号--------金融资产转移
(Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
25. 企业会计准则第24 号--------套期保值
(Accounting Standard for Business Enterprises No. 24 - Hedging)
26. 企业会计准则第25 号--------原保险合同
(Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
27. 企业会计准则第26 号--------再保险合同
(Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
28. 企业会计准则第27 号--------石油天然气开采
(Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正
(Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
and estimates, and correction of errors)
30. 企业会计准则第29 号--------资产负债表日后事项
(Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
31. 企业会计准则第30 号--------财务报表列报
(Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
32. 企业会计准则第31 号--------现金流量表
(Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
33. 企业会计准则第32 号--------中期财务报告
(Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
34. 企业会计准则第33 号--------合并财务报表
(Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
35. 企业会计准则第34 号--------每股收益
(Accounting Standard for Business Enterprises No. 34 - Earnings per share)
36. 企业会计准则第35 号--------分部报告
(Accounting Standard for Business Enterprises No. 35 -
Segment reporting)
37. 企业会计准则第36 号--------关联方披露
(Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
38. 企业会计准则第37 号--------金融工具列报
(Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
39. 企业会计准则第38 号--------首次执行企业会计准则
(Accounting Standard for Business Enterprises No. 38 - First time adoption of
Accounting Standards for Business Enterprises)学会计论坛https://www.doczj.com/doc/b310391281.html,
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加工企业英语词汇搜集~会计英语学习~
精粉flavor powder
物流physical distribution
中国驰名商标China Branding Business
国家免检产品National Products Exemption From
Quality Surveillance Inspection
中华留学人员创业协会All Overseas Chinese Chamber of Commerce (AOCCC)
全国工商联National association of industry and commerce
当代经理人Contemporary Magazine
中国驰名商标China Branding Bus iness
平行沟通horizontal communication
上行沟通upward communication
下行沟通downward communication
龙头企业leading enterprise
东北Northeast China
华西west China
物业管理部realty management
复命report on completion of mission
权力归属power scope
招聘信息Recruitment information
零售业retailing、retail business
招商信息Projects Investment Information
接口interface
招商invite businessmen to open companies
企业文化corporate culture
职能部门functional department
监察部supervision committee
生产现场field of production
联谊会sodality
销售量sales volume
主导产品leading product
主持人Compere
联欢会Get-together,
猜谜语Guessing games
游戏Games
诗歌朗诵Poem reading
集体舞Group dancing
独舞Single dancing
歌咏比赛singing contest
业务人员business personnel
通报批评circulate a notice of criticism
通报表扬circulate a notice of commendation
域名domain name
生产管理production control
库存管理stock control
报价询价quoted price and inquiry
分销售管理distribution
技术比武technological competition
Enterprise Resource Planning ERP
产品结构分析product structure analysis
财务管理financial administration
物流管理physical distribution managementbbs.xue经济贸易英语词汇搜集~会计英语学习~
(M0)money in circulation 流通中的现金
(M1) narrow money 狭义货币
(M2) broad money 广义货币
a minimum living standard system 最低生活保障系统
Account 帐户
Accounting equation 会计等式
Accounting system 会计系统
All Risks 一切险
American Accounting Association 美国会计协会
American Institute of CPAs 美国注册会计师协会
Articulation 勾稽关系
Assets 资产
Audit 审计
bad account 坏帐
Balance sheet 资产负债表
bear market 熊市
blank endorsed 空白背书
Bookkeepking 簿记
bull market 牛市
Business entity 企业个体
Capital stock 股本
cargo receipt 承运货物收据
Cash flow prospects 现金流量预测
catalogue 商品目录
Certificate in Internal Auditing内部审计证书
Certificate in Management Accounting 管理会计证书
Certificate Public Accountant 注册会计师
China Securities Regulatory Commission 中国证监会
China’s "Big Four" commercial banks中国四大商业银行
close-ended fund 封闭式基金
commission 佣金
consignee 收货人
Corporation 公司
Cost accounting 成本会计
cost and freightCFR 成本加运费价格
cost insurance and freightCIF 成本加运保费
Cost principle 成本原则
Creditor 债权人
cut a melon 分红
dead account 呆帐
Deflation 通货紧缩
delivery 交货
Disclosure 批露
dividend，bonus stock 股息，红利
downturn 低迷时期
endorsed 背书
enforce stockholding system 实行股份制
Expenses 费用
export department 出口部
External users 外部使用者
F.P.A.(Free from Particular A verage) 平安险
F.W.R.D.(Fresh Water Rain Damage) 淡水雨淋险
face value 面值
fees－for－tax reFORM 费改税
Financial accounting 财务会计
Financial Accounting Standards Board 财务会计准则委员会
Financial activities 筹资活动
Financial forecast 财务预测
Financial statement 财务报表
foreign exchange reservers 外汇储备
futures market 期货市场
Generally accepted accounting principles 公认会计原则
General-purpose inFORMation 通用目的信息
genetically－modified products 基因改良产品
Going-concern assumption 持续经营假设
Government Accounting Office govern会计办公室
Hook Damage 钩损险
import department 进口部
Income statement 损益表
income tax 所得税
indicative price 参考价格
Inflation 通货膨涨
Inquiry 询盘
Institute of Internal Auditors 内部审计师协会Institute of Management Accountants管理会计师协会Integrity 整合性
Internal auditing 内部审计
Internal control structure 内部控制结构
Internal Revenue Service 国内收入署
Internal users 内部使用者
Investing activities 投资活动
knowledge-based economy 知识经济
labour-intensive economy 劳动密集型经济
Liabilities 负债
Management accounting 管理会计
marine bills of lading 海运提单
national bonds 国债
nationalize；nationalization 国有化
Negative cash flow 负现金流量
non-perFORMing loan 不良贷款
non-work income 非劳动收入
notify 被通知人
open-ended fund 开放式基金
Operating activities 经营活动
order 订货
outstanding of deposits 存款余额
Owner’s equity 所有者权益
partial shipment 分批装运
Partnership 合伙企业
Positive cash flow 正现金流量
press conference 记者招待会
price list 价目表
privatize；privatization 私有化
proactive fiscal measures 积极的财政政策
promote independent decision－making by state－owned enterprises提高企业自主权
public relations department公关部
publicly owned economy 公有经济
recession 衰退时期
rectify the market order 整顿市场秩序
reduce state’s stake in listed companies 国有股减持
restraint of trade 贸易管制
Retained earning 留存利润
Return of investment 投资回报
Return on investment 投资报酬
Revenue 收入
Risk of Intermixture and Contamination 混杂、玷污险Risk of Leakage 渗漏险
Risk of odor 串味险
Risk of Rust 锈蚀险
sales terms and conditions销售条件
Securities and Exchange Commission 证券交易委员会
shareholding system; joint-stock system 股份制
shipping order 托运单
Shortage https://www.doczj.com/doc/b310391281.html,经济类专业英语词汇搜集~会计英语学习~
保险业
The insurance industry
保证重点支出
Ensure funding for priority areas
补发拖欠的养老金
Clear up pension payments in arrears
不良贷款
Non—performing loan
层层转包和违法分保
Multi-level contracting and illegal subcontracting
城乡信用社
Credit Cooperative in both urban and rural areas
城镇居民最低生活保障
A minimum standard of living for city residents
城镇职工医疗保险制度
The system of medical insurance for urban workers
出口信贷
Export credit
贷款质量
Loan quality
贷款质量五级分类办法
The five-category assets classification for bank loans
防范和化解金融风险
Take precautions against and reduce financial risks
防洪工程
Flood-prevention project
非法外汇交易
Illegal foreign exchange transaction
非贸易收汇
Foreign exchange earnings through non trade channels
非银行金融机构
Non-bank financial institutions
费改税
Transform administrative fees into taxes
跟踪审计
Follow-up auditing
工程监理制度
The monitoring system for projects
国有资产安全
The safety of state-owned assets
过度开垦
Excess reclamation
合同管理制度
The contract system for governing projects
机电产品
Electromechanical products
积极的财政政策
Pro-active fiscal policy
基本生活费
Basic allowances
结售汇制度
The system of exchange settlement and sales
解除劳动关系
Sever labor relations
金融监管责任制
The responsibility system for financial supervision
经济安全
Economic security
靠扩大财政赤字搞建设
To increase the deficit to spend more on development
扩大国内需求
The expansion of domestic demand
拉动经济增长
Fuel economic growth
粮食仓库
Grain depot
粮食收储企业
Grain Collection and storage enterprise
粮食收购资金实行封闭运行
Closed operation of grain purchase funds
粮食销售市场
Grain sales market
劣质工程
Shoddy engineering
乱收费、乱摊派、乱罚款
Arbitrary charges,fund-raising,quotas and fines
骗汇、逃汇、套汇
Obtain foreign currency under false pretenses, not turn over foreign currency owed to the government and illegal arbitrage
融资渠道
Financing channels
商业信贷原则
The principles for commercial credit
社会保险机构
Social security institution
失业保险金
Unemployment insurance benefits
偷税、骗税、逃税、抗税
Tax evasion, tax fraud and refusal pay taxes
外汇收支
Foreign exchange revenue and spending学会计xueku 商务英语词汇搜集~会计英语学习~
Price discretion 价格自主权
Sunk cost 旁置成本，滞留成本，沉没成本
Marginal cost 边际成本
Offset 抵消，补偿
Functional migration 职能转移
Procurement 物资采购
A local firm that is vertically integrated 纵向一体化公司
Equity capital 股本资本
Ordinary shares 普通股
Oligopolistic behavior 寡占行为
V oluntary export restraints 自愿出口限制
Overarching strategy 支配性战略
Intra-company trade 公司内部贸易
Psychic distance 心理距离
Lines of business 业务领域
Overprice 将……标价过高
Differentiation strategy 差别化战略
Zaibatsu 财阀
LME-COMEX: International Metal Exchanges 国际金属交易所
V A T reimbursement schema 增值税先征后返
Market distortion 市场扭曲
World Bureau of Metal Statistics 国际金属统计局
Eurometaux : European Association of Metals 欧洲金属工业协会
ASCM :＜Agreement on Subsidies and Countervailing Measures＞《补贴与反补贴措施协定》
Specific subsidy 专项性补贴
Consumer Goods 消费品
Industrial Goods 工业产品
Transaction Marketing 交易营销
Relationship Marketing 关系营销
Market Segmentation 市场细分
Standardized Marketing 无差异性营销
Differentiated Marketing 差异性营销
Concentrated Marketing 集中性营销
Market Positioning 市场定位
Royalty Fee 许可费
Markup Pricing 加成定价
Perceived V alue Pricing 价值定价法
Transfer Pricing 转移定价
EDI(Electronic Data Interexchange）电子数据交换
Import Surtax 进口附加税
V ariable Levy 差额税
Sliding Duty 滑动关税
Threshold Price 门槛价格
Preferential Duties 特惠税
Escape Clause 免责条款
Prior Limitation 预定限额
Specific Duty 从量税
Ad V alorem Duty 从价税
Compound Duty 混合税
GDP Deflator GDP 紧缩指数
GDP Gap GDP 缺口
Recession 衰退
Depression 萧条
Inertial Growth Rate 惯性增长率
Aggregate Supply/Demand 总供给/ 需求
Equilibrium of AD and AS 总供给和总需求的均衡
Stagflation 滞胀
Fixed Money-Supply Effect 固定货币供给效应
Open-Market Operations 公开市场业务
Unemployment Benefits 失业救济
Concessionary Finance 优惠性融资
Production Gain 生产收益
MES (Minimum Efficient Scale) 达到最有效的基本生产规模
Intra-Industry Specialization 行业内的专业化分工
Ad V alorem Tariff 从价税
Specific Duty 从量税
V oluntary Export Restraints (VERs) 自动出口限制
Balance of Payment Disequilibrium 国际收支不平衡
Global Economic Welfare 全球经济福利
Signatory 签约方
Contracting Party 缔约方Trade Sanction 贸易制裁
Trade Reciprocity 贸易互惠
Multilateral Environmental Agreement 多边环境协议
Harmonization of Standards 标准统一
Investment Regime 投资管理体制
Action Plan 行动计划
Financial and Budgetary Provisions 财政及预算拨款
Efficient Allocation of Resources 资源有效配置
Financial Instrument 金融工具
Spin-off 脱离母公司的公司
Start-up 新成立的企业
Industry Consolidation 产业联合
Management Buyout 买断产权或管理权
Return on Investment 投资回报
Labor-intensive 劳动力密集型
Emerging Markets 新兴市场
Chain of Command 控制链
Quality Initiative 质量改进努力
Publicly Traded Companies 公开上市交易的公司
Tax Refund 出口退税
Business Cycle 商业周期
Initial Public Offering (IPO) 首次公开发行
Capital Spending Binge 资本投资狂潮
V enture Capital 风险资本
Single Market 单一市场
Clearing and Settlement Systems 清算及结算系统
Pooled Accounts 总合帐户
Top Priority 当务之急
Blue Chip Index 蓝筹股指数
Consumer Confidence 消费者信心
Social Security 社会保障
Liquid Investment 短期投资
Economic Stimulus 经济刺激
Production Capacity 生产能力
Real Wages 实际收入
Boom-and-Bust Cycle 经济繁荣与萧条交替循环
Tax Exemption 免税
Trade Liberalization 贸易自由化
Flow of Goods and Capital 贸易及资本流动
Import Substitution 进口替代
TPRM (Trade Policy Review Mechanism) 贸易审议机制
TRIPS (Trade-Related Intellecbbs.xuekuaiji商务广告常用英语词汇搜集~会计英语学习~
畅销全球selling well all over the world
典雅大方elegant and graceful
定型耐久durable modeling
方便顾客making things convenient for customers
方便商品convenience goods
各式俱全wide selection; large assortment
顾客第一Customers first
顾客是我们的皇帝We take customers as our Gods.
规格齐全 a complete range of specifications; complete in specifications
花样繁多 a wide selection of colours and designs
货色齐全goods of every description are available.
客商第一，信誉第一clients first, reputation first
款式多样 a great variety of models
款式活泼端庄vivid and great in style
款式齐全various styles
款式新颖众多diversified latest designs
美观大方elegant appearance
美观耐用attractive and durable
品种多样numerous in variety
品种繁多great varieties
品种齐全complete range of articles; a great variety of goods
让我们的商品走向世界Let our commodities go to the world.
色彩鲜艳bright in colour
色泽光润bright luster
色泽艳丽beautiful in colour
式样美观aesthetic appearance; attractive fashion
式样新颖大方modern and elegant in fashion
式样雅致elegant in style
式样众多in many styles
适合男女老幼四季穿着suitable for men and women
of all ages in all seasons
外型大方elegant shape
享有声誉to win a high admiration
新品迭出new varieties are introduced one after another
行销世界to be distributed all over the world学会计论
坛账目、账单英语词汇~会计英语学习~
对账单，结单
statement of account
往来账户，活期存款账户，流通账
account current
经常账户
current account
销货账
account sales
两人共有之银行账户
joint account
应收[未清]账款;未付账单，未结算账目
outstanding account
贷方账项
credit account
借方账项
debtor account
应付账
account payable
应收账
account receivable
新交易||新账
new account
未决账||老账
old account
现金账
cash account
流水账
running account
暂记账||未定账
suspense account
逾期账款，过期未付账款||延滞账
overdue account||pastdue account
杂项账户
sundry account
详细账单||明细表
detail account
坏账
bad account
会计项目
title of account
会计薄||账薄
account-book
营业报告书||损益计算表
account of business||business report
借贷细账||交验账account rendered
明细账
account stated
与... 银行开立一户头
to open an account with
与……继续交易，与……有账务往来
to keep account with
继续记账
to keep account
与……有交易
to have an account with
作成会计账||有往来账项
to make out an account with
清算||清理债务
to make up an account
与……停止交易
to close one's account with
结账
to close an account
请求付账
to ask an account||to demand an account
结清差额
to balance the account with
清算
to settle an account||to liquidate an account||to square an account
审查账目||监查账目
to audit an account
检查账目
to examine an account
转入A的账户
to charge the amount to A's account
先付……
to pay on account
代理某人||为某人
on one's account||on account of one
为自己计算||独立账目
on one's own account
由某人收益并负风险
on one's account and risk||for one's account and risk
由某人负担
for one's account||for account of one
按某人指示||列入某人账户
by order and for account of one
列入5月份账目
for May account
报账
render an account学会计https://www.doczj.com/doc/b310391281.html,期货相关英语词汇~会计英语学习~
1. The function of futures markets is price discovery, price risk hedging, and market efficiency improving. 期货市场的功能在于价格发现、价格风险规避及市场效率提高。
2. Futures markets provide a current consensus of knowledgeable opinions about the future price of commodities or financial instruments.
期货市场提供了对商品或金融工具未来价格综合信息所作出的市场判断。
3. Futures contracts are a promise between two parties to exchange a commodity at a specified time and place in the future for a stated price.
期货合约是交易双方就在未来确定的时间和地点，按确定的价格交换某种商品的一种承诺。
4. Most market participants prefer to offset futures positions, rather than to make actual delivery.
期货市场的交易者大都未进行实际交割，而是对市场部位对冲了结。
5. Parties who have sold a futures contract are said to have taken a short position.
出售期货合约的出售者被认为是处在市场空头。
6. Futures trading takes place only on government-regulated exchanges.
期货交易只能在政府管理的交易所内进行。
7. If you go short and the futures price goes up, you lose money.
如果你卖空而期货价格上升，你就赔钱。
8. Futures is one of the types of financial futures.
外汇期货是金融期货的一种。
9. The futures price is not constant until the contract expires.
直到其期货合约到期之前，期货价格才稳定。
10. A long position involves inflows greater than outflows in a currency and a short position involved outflows greater than inflows.
多头是一种货币的流入大于流出，而空头指一种货币的流出大于流入。
11. Hedging in futures markets is synonymous with shifting risk.
期货市场上的套做交易实际上就是转移风险。
12. Margin requirements ensure the performance of both parties to a futures contract.
保证金要求是期货合约双方履约的保证。
13. Margin requirements also provide traders with substantial leverage.
保证金也给了交易商以极大的财务杠杆的便利。
14. At the close of every trading day, the clearinghouse matches buy and sell contracts for the day.
在每天的交易结束之后，清算所将当天的买卖合约进
注册会计师考试常见英语单词辅导
注册会计师考试必备——常见英语单词辅导（一） 企业会计准则目录Index for Accounting Standards for Business Enterprises Announced February 2006 Effective 2007 for Listed Companies 1. 企业会计准则－－－－－－－－-基本准则 （Accounting Standard for Business Enterprises - Basic Standard） 2. 企业会计准则第1 号－－－－－－－－-存货 （Accounting Standard for Business Enterprises No. 1 - Inventories） 3. 企业会计准则第2 号－－－－－－－－-长期股权投资 （Accounting Standard for Business Enterprises No. 2 - Long-term equity investments） 4. 企业会计准则第3 号－－－－－－－－-投资性房地产 （Accounting Standard for Business Enterprises No. 3 - Investment properties） 5. 企业会计准则第4 号－－－－－－－－-固定资产 （Accounting Standard for Business Enterprises No. 4 - Fixed assets） 6. 企业会计准则第5 号－－－－－－－－-生物资产 （Accounting Standard for Business Enterprises No. 5 - Biological assets） 7. 企业会计准则第6 号－－－－－－－－-无形资产 （Accounting Standard for Business Enterprises No. 6 - Intangible assets） 8. 企业会计准则第7 号－－－－－－－－-非货币性资产 （Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets）
会计基本英语词汇(是好东西就贴出来了) 会计基本的英语词汇 帐户 会计系统 美国会计协会 美国注册会计师协会 审计 资产负债表 簿记 现金流量预测 内部审计证书 管理会计证书 注册会计师 成本会计 外部使用者 财务会计 财务会计准则委员会 财务预测 公认会计原则 通用目的信息 政府会计办公室 损益表 内部审计师协会 管理会计师协会 整合性 内部审计 内部控制结构 国内收入署 内部使用者 管理会计 投资回报 投资报酬 证券交易委员会 现金流量表 财务状况表 税务会计 会计等式 勾稽关系 资产 企业个体 股本 公司
债权人 通货紧缩 批露 费用 财务报表 筹资活动 持续经营假设 通货膨涨 投资活动 负债 负现金流量 经营活动 所有者权益 合伙企业 正现金流量 留存利润 收入 独资企业 清偿能力 稳定货币假设 股东 股东权益 门面粉饰 财会名词汉英对照表（1）会计与会计理论会计 决策人 投资人 股东 债权人 财务会计 管理会计 成本会计 私业会计 公众会计 注册会计师 国际会计准则委员会美国注册会计师协会财务会计准则委员会管理会计协会 美国会计学会 税务稽核署 独资企业
公司 会计目标 会计假设 会计要素 会计原则 会计实务过程 财务报表 财务分析 会计主体假设 货币计量假设 持续经营假设（） 会计分期假设 资产 负债 业主权益 收入 费用 收益 亏损 历史成本原则 收入实现原则 配比原则 全面披露原则（） 客观性原则 一致性原则 可比性原则 重大性原则 稳健性原则 权责发生制 现金收付制 财务报告 流动资产 流动负债 长期负债 投入资本 留存收益 －－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－ （2）会计循环 会计循环 会计信息系统 帐户 会计科目
Cpa英语词汇记忆诀窍 1.1 词性分类 1.2 构词法 1.3 记忆方法 【No.1.1 词性分类】 实词： 1）名词n：人和事物的名称 2）代词pron：代替名词的词 3）形容词a：修饰名词 4）数词num：“数量”和“序数”的词 5）动词v：动作和状态 6）副词ad：修饰动词、形容词和副词的词 虚词： 7）冠词art：说明名词所指的人或物的词 8）介词prep：表示名词与句子里其他词的关系 9）连词conj：连接词、短语、从句和句子的词 10）感叹词interj：表示感情 ?一词多类 Record v记录、录音，n记录、档案 Account v负责、解释account for，n账户 ?一词拼写稍作改变，词类随着改变“变形金刚” 意思动词形容词副词名词 依靠rely reliable reliably Reliability 比较Compare Comparable Comparably Comparability 理解Understand Understandable Understandably Understandability 相关Relevant Relevantly Relevance 重要Important Importantly Importance 重要Significant Significantly Significance 重要Material Materially Materiality 很可能probable probably probability ?名词 √可数VS不可数名词 √单数VS复数 类型构成举例 一般情况加-s records,statements 以s,x,ch,sh结尾的词加-es classes,watches 以辅音+y结尾的词变y为i再加-es strategies,policies 以元音+y结尾的词加-s boys,toys 单复同形chinese,fish,shep,cattle 不规则变化man-men,child-children,foot-feet √名词所有格：一般加-’s；以-s/-es结尾名词复数加-’。举例children’s, officers’, actress’s/actress’
CPA会计常用英语词汇 account bill 帐单 account books 帐 account classification 帐户分类 account current 往来帐 account form of balance sheet 帐户式资产负债表 account form of profit and loss statement 帐户式损益表 account payable 应付帐款 account receivable 应收帐款 account of payments 支出表 account of receipts 收入表 account title 帐户名称，会计科目 accounting year 或financial year 会计年度 accounts payable ledger 应付款分类帐 Accounting period（会计期间） are related to specific time periods ,typically one year（通常是一年) 资产负债表：balance sheet 可以不大写b 利润表：income statements (or statements of income) 利润分配表：retained earnings 现金流量表：cash flows 1、部门的称谓 市场部Marketing 销售部Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）客户服务Customer Service ，例如客服员叫CSR，R for representative 人事部Human Resource 行政部Admin. 财务部Finance & Accounting 产品供应Product Supply，例如产品调度员叫P S Planner 2、人员的称谓 助理Assistant 秘书secretary 前台接待小姐Receptionist 文员clerk ，如会计文员为Accounting Clerk 主任supervisor 经理Manager 总经理GM，General Manager
第一课财务会计导读 Glossary 权责发生制 accrual basis Asset资产 资产负债表 balance sheet资本充足率 capital adequacy ratio 收付实现制 cash basis cash flow statement现金流量表 double entry method 复式记账法 Expenses费用 公允价值 Fair value财务报告 financial reports 持续经营 going concern 担保 guarantee 历史成本 Historical cost减值 Impairment 减值准备 impairment provision利润表 income statement负债 Liabilities到期 Maturity 可变现净值 Net realizable value所有者权益 Owners' Equity 摊余成本 post-amortization costs现值 Present value Profit利润 重置成本 Replacement cost受托责任 stewardship 转出方 transferor转入方 transferee资产类科目Assets 1. 现金：Cash and cash equivalents 银行存款：Bank deposit 应收账款：Account receivable 应收票据：Notes receivable 应收股利：Dividend receivable 应收利息：Interest receivable 其他应收款：Other receivables 原材料：Raw materials 在途物资：Materials in transport 库存商品：inventory 存货跌价准备：provision for the decline in value of inventories 坏账准备：Allowance for doubtful acounts 待摊费用：Prepaid expense 交易性金融资产：Trading financial assets 持有至到期投资：held-to-maturity investment 可供出售金融资产：Available-for-sale financial assets 短期投资：Short-term investment 长期股权投资：Long-term equity investment 固定资产：Fixed assets 累计折旧：Accumulated depreciation 在建工程：Construction-in-process
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（bu）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[si'kju?riti] 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
Unit 4 Accounting PART I Fundamentals to Accounting 第一部分会计基本原理 1.accounting[?'ka?nt??]n. 会计 2.double-entry system复式记账法 2-1 Dr.(Debit) 借记 2-2 Cr.(Credit) 贷记 3.accounting basic assumption会计基本假设 4.accounting entity会计主体 5.going concern持续经营 6.accounting periods会计分期 7.monetary measurement 货币计量 8.accounting basis会计基础 9.accrual[?'kr??l]basis 权责发生制 【讲解】 accrual n. 自然增长，权责发生制原则，应计项目accrual concept 应计概念 accrue [?'kru?] v. 积累， 自然增长或利益增加，产生10.accounting policies 会计政策 11.substance over form 实质重于形式 12.accounting elements 会计要素 13.recognition[rek?g'n??(?)n] n. 确认 13-1 initial recognition [rek?g'n??(?)n]初始确认【讲解】 recognize ['r?k?g'na?z] v. 确认 14.measurement['me?? m(?)nt] n. 计量 14-1 subsequent ['s?bs? kw(?)nt]measurement 后续 计量 15.asset['?set] n. 资产 16.liability[la??'b?l?t?]n. 负债 17.owners’ equity所有 者权益 18.shareholder’s equity 股东权益 19.expense[?k'spens; ek-] n. 费用 20.profit['pr?f?t]n. 利润 21.residual[r?'z?dj??l] equity剩余权益 22.residual claim剩余索 取权 23.capital['k?p?t(?)l] n. 资本 24.gains[ɡeinz] n. 利得 25.loss[l?s] n. 损失 26.Retained earnings留 存收益 27.Share premium股本溢 价 28.historical cost历史 成本 【讲解】 historical [h?'st?r?k(?)l] adj. 历史的,历史上的 historic [h?'st?r?k] adj. 有历史意义的,历史上著名 的 28-1 replacement [r?'ple? sm(?)nt] cost 重置成本 29.Balance Sheet/Statement of Financial Position 资产 负债表 29-1 Income Statement 利 润表 29-2 Cash Flow Statement 现金流量表 29-3 Statement of changes in owners’equity (or shareholders’equity) 所有者权益（股东权益）变 动表 29-4 notes [n??ts] n. 附 注 PART II Financial Assets* 第二部分金融资产* 30.financial assets金融 资产 e.g. A financial instrument is any contract that gives rise to a financial asset of one enterprise and a financial liability or equity instrument of another enterprise. 【讲解】 give rise to 引起，导致
专业英文词汇 一、资产assets 1、流动资产current assets 111 现金及约当现金cash and cash equivalents 1111 库存现金cash on hand 1112 零用金/周转金petty cash/revolving funds 1113 银行存款cash in banks 1116 在途现金cash in transit 1117 约当现金cash equivalents 1118 其它现金及约当现金other cash and cash equivalents 112 短期投资short-term investments 1121 短期投资-股票short-term investments - stock 1122 短期投资-短期票券short-term investments - short-term notes and bills 1123 短期投资-政府债券short-term investments - government bonds 1124 短期投资-受益凭证short-term investments - beneficiary certificates 1125 短期投资-公司债short-term investments - corporate bonds 1128 短期投资-其它short-term investments - other 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable 1131 应收票据notes receivable 1132 应收票据贴现discounted notes receivable 1137 应收票据-关系人notes receivable - related parties 1138 其它应收票据other notes receivable 1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable 1141 应收帐款accounts receivable 1142 应收分期帐款installment accounts receivable 1147 应收帐款-关系人accounts receivable - related parties 1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables 1181 应收出售远汇款forward exchange contract receivable 1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract 1184 应收收益earned revenue receivable 1185 应收退税款income tax refund receivable 1187 其它应收款- 关系人other receivables - related parties 1188 其它应收款- 其它other receivables - other 1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories 1211 商品存货merchandise inventory 1212 寄销商品consigned goods 1213 在途商品goods in transit 1219 备抵存货跌价损失allowance for reduction of inventory to market 1221 制成品finished goods
词汇篇 1.1 公司战略与风险管理 高频词汇 Strategy Customer Communication Manage Structure Objective Cost Analysis leadership Operation Market Performance Risk Growth Develop Invest Business Diversify Control Product Compete Budget Corporate Organization International Industry Integrate ● Strategy n 战略、策略 √词性：strategic adj 战略上的、战略的 √词组： Abandon Strategy 放弃战略 Analytical Strategy 分析型战略 Blue Ocean strategy蓝海战略 Business （Competitive）strategy业务单位战略（竞争战略） Focus strategy 集中化战略 Focused strategy紧缩与集中战略 contraction strategy 收缩战略 Change management in strategy 战略变革 Corporate strategy总体战略 Cost leadership strategy成本领先战略 Defensive strategy防御型战略 Differentiation strategy 差异化战略 Development of risk management strategy制定风险管理策略 Development strategy发展战略 Diversified strategy多种经营战略 Strategic alliances 企业战略联盟 Strategic analysis 战略分析 Strategic control system 战略控制系统/体系 √例句： Trade discounts may be used as a competitive strategy to secure customer loyalty. 商业折扣可以用作维护顾客忠诚度的一种竞争策略。 Sth be used to do sth 某物用于做某事 ● Manage v 管理、经营 √词性： management n管理、经营；管理人员 manager管理者、经理； managing adj 管理的 √词组： Strategy management 战略管理 Strategy management process 战略管理流程 Financial management 财务管理 Risk management 风险管理
财会英语词汇（审计）（1） 1.appointment, removal and resignation of auditor 注册会计师的任命、解聘和辞职 2.fundamental principles 基本原则 3.professional ethics 职业道德 4.integrity [?n'tegr?t?] n. 诚信 5. objectivity/subjectivity 客观性/主观性 6.professional competence and due care专业胜任 能力和应有的关注 7. confidentiality [?k?nfi?den?i'?liti] n.保密 8.independence [?nd?'pend(?)ns] n. 独立，独立性 9. bias ['ba??s] n. 偏见 10.safeguard['se?fgɑ:d] n. 防范措施 11.engagement [?n'ge?d?m(?)nt;en-] n. 约会，诺言，婚约；在审计中意为“与客户签订的业务约定”。 12. self-interest n. 自身利益 13.employment with assurance client 与审计客户 发生雇佣关系 14.gifts and hospitality 礼品和款待 15.advocacy['?dv?k?s?] n. 过度推介 16.familiarity [f?m?l?'?r?t?] n. 亲密关系 17.intimidation [in'timi'dei??n] n. 外在压力 18.conflicts of interests 利益冲突 19.custody of client assets 保管客户资产 20.terminate['t?:m?ne?t] v. （使）终结；（使）结束；解雇 21 eliminate [?'l?m?ne?t] v. 消除；排除 22.solicit [s?'l?s?t] v. 招揽；征求 https://www.doczj.com/doc/b310391281.html,work ['netw??k] n. 网络 24.public interest entities 公众利益实体 25.financial interest经济利益 26.immediate family主要近亲属 27.valuation services 评估服务 28. taxation services 税务服务 29. internal audit services内部审计服务 30. IT systems services 信息技术系统服务 31. litigation support services 诉讼支持服务 32. legal services 法律服务 33. recruiting services 招聘服务 34. corporate finance services公司理财服务 35.overdue fee 逾期收费 36. contingent fee 或有收费 37. referral fee 介绍费38.actual or threatened litigation* 诉讼或诉讼威胁 39.successor auditor 后任注册会计师 40.present auditor 现任注册会计师 41.predecessor n. 前任；前辈predecessor auditor 前任注册会计师 42.audit ['??d?t] v. & n. 审计 43.auditor ['??d?t?] n. 审计师；审计人员 44.audit objective审计目标 45. audit evidence['ev?d(?)ns] 审计证据 46 .audit resources[ri'z?:siz] 审计资源 47.audit risk 审计风险 48. inherent risk固有风险 49.control risk 控制风险 50. detection risk 检查风险 财会英语词汇（审计）（2）
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
财务管理常用英语词汇 1．business企业商业业务 2．financial management财务管理 3．the goal of financial management财务管理的目标 4．profit maximization (maximize profit) 利润最大化 5．earnings per share maximization每股盈余最大化 6．stockholder (share holder) wealth maximization股东财富最大化7．stakeholder利益相关者 8．stock holder/shareholder股东 9．creditor/bondholder债权人 10．the factors that affect the stockholder value股东价值的影响因素11．cost of capital资本成本 12．capital investment资本投资 13．working capital 营运资本 14．capital structure 资本结构 15．bankruptcy risk 破产风险 16．tax rate 税率 17．dividend policy股利政策 18．operating activity 经营活动 19．investing activity投资活动 20．financing activity 筹资活动 21．agency cost 代理成本 22．agency problem代理问题 23．moral risk道德风险 24．adverse selection逆向选择 25．corporate social responsibility企业社会责任 26．financial markets金融市场 27．money markets短期资金市场 28．capital markets长期资金市场 29．spot markets现货市场 30．future markets期货市场 31．public offer markets向公众发行的市场 32．initial public offering 首次公开发行股票(即IPO） 33．private placement markets私募市场 34．corporate bond market企业债券市场 35．stock market股票市场 36．financial future market金融期货市场 37．financial ratio analysis 财务比率分析 38．four major categories of financial ratios 四类财务比率39．liquidity ratios 短期偿债能力比率 40．long-term liquidity ratios 长期偿债能力比率 41．profitability ratios盈利能力比率 42．operating income经营收益 43．earnings per share每股收益 44．working capital营运资本 45．current ratio流动比率 46．quick ratio速动比率 47．cash flow ratio现金流量比率 48．operating cash flows经营现金流
注会《审计》英语常用词汇 1.audit 审计 2.attestation 鉴证 3.credibility 可信赖程度 4.audit of financial statements 财务报表审计 5.agreed-upon procedures 执行商定程序 6.high levels of assurance 高水平保证 https://www.doczj.com/doc/b310391281.html,pilation 编制 8.reliability 可靠性 9.relevance 相关性 10.professional skepticism 职业谨慎 11.objectivity 客观性 12. professional competence 专业胜任能力 13.Senior/CPA-in-charge 项目经理 14.audit engagement letter 业务约定书 15.recurring audit 连续审计 16.the client 委托人 17.change CPA 更换注册会计师 18.the existing CPA 现任注册会计师 19.the successor CPA 后任注册会计师 20.the preceding CPA前任注册会计师 21.issue the audit report 出具审计报告 22.expert 专家 23.the board of directors 董事会 24.knowledge of the entity‘ s business 了解被审计单位情况 25.assess material misstatement risks评估重大错报风险 26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 27.a general knowledge of ——初步了解―――的情况 28.a more knowledge of——进一步了解的情况 29.the prior year‘s working papers 以前年度工作底稿 30.minutes of meeting 会议纪要 31.business risks 经营风险 32.appropriateness 适当性
第01章会计：用于决策的信息 accounting system 会计系统 一个组织用以发展会计信息并把这些信息传递给决策者的人员、程序、方法和记录。 American Accounting Association 美国会计协会 主要由致力于提高会计教育、研究和实践水平的会计教育工作者组成的一个专业会计组织。 American Institute of CPAs 美国注册会计师协会 一个注册会计师的专业组织，参与一系列专业活动，包括制定审计准则、进行研究以及在财务报告准则制定工作中与FA S B密切联系。 audit 审计 对财务报表的调查，旨在确定报表相对于公认会计原则的公允程度。 balance sheet 资产负债表 用财务语言反映公司在一个特定日期所处状况的报表。 bookkeeping 簿记 会计的文书性质的工作，包括记录日常的交易和保持企业的日常记录。 cash flow prospects 现金流量预测 一个企业能够向投资者提供该投资者投资的回报率以及投资回报额的可能性。 Certificate in Internal Auditing 内部审计证书 由内部审计师协会颁发的表明在内部审计领域专业技能的职业委任书。 Certificate in Management Accounting 管理会计证书 由管理会计协会颁发的表明在管理会计领域专业技能的职业委任书。 Certified Public Accountant 注册会计师 在达到严格的教育、经验和考核要求后由一个州发给执照的会计师。 cost accounting 成本会计 确定特定经营活动的成本并对成本信息进行解释。 external users 外部使用者 对报告企业拥有财务利益但不参与该企业日常经营的个人和其他企业(比如，所有者、债权人、工会、供应商、客户)。 financial accounting 财务会计 提供主要由外部决策者—投资者和债权人使用的关于一个经济实体的财务资源、义务和活动的信息。
税法常用英语词汇 1.value added tax 增值税 2.business tax 营业税 3.consumption tax 消费税 4.enterprise income tax 企业所得税 5.customs tax 关税 6.individual income tax 个人所得税 7.resource tax 资源税 8.urban and township land use tax 城镇土地使用税 9.city maintenance and construction tax 城市维护扩建税 10.farmland occupation tax 耕地占用税 https://www.doczj.com/doc/b310391281.html,nd appreciation tax 土地增值税 12.stamp tax 印花税 13.vehicle acquisition tax 车辆购置税 14.deed tax 契税 15.fuel tax 燃油税 16.security transaction tax 证券交易税 17.social security tax 社会保障税 18.house property tax 房产税 19.slaughter tax 屠宰税 20.urban real estate tax 城市房地产税 21.inheritance tax 遗产税 22.banquet tax 筵席税 23.vehicle and vessel usage tax 车船使用税 24.vehicle and vessel license plate tax 车船使用牌照税 25.vessel tonnage tax 船舶吨税 26.agriculture tax 农业税 27.animal husbandry tax 牧业税 28.income tax on foreign enterprises and enterprises with foreign investment 外商投资及外国企业所得税 29.fixed assets investment orientation regulation tax 固定资产投资方向调节税 30.State Administration for Taxation 国家税务总局 31.Local Taxation bureau 地方税务局 32.tax filing 纳税申报/汇算清缴 33.taxes payable 应交税金 34.the assessable period for tax payment 纳税期限 35.the timing of tax liability arising 纳税义务发生时间 36.consolidate reporting 合并申报 37.the local competent tax authority 当地主管税务机关 38.the outbound business activity 外出经营活动 39.Tax Inspection Report 纳税检查报告 40.tax avoidance 避税 41.tax evasion 逃税 42.tax base税基