CPA英语词汇表

Auditing审计PARTⅠChina Code of Ethics for Certified Public Accountants第一部分职业道德守则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integrity 诚信objectivity / subjectivity 客观性/主观性professional competence and due care 专业胜任能力和应有的关注confidentiality 保密professional behavior 职业行为4．independence 独立性bias 偏见5．safeguard 防范措施6．self-interest 自身利益loans and guarantees 贷款和担保close business relationships 密切的商业关系employment with an audit client 与审计客户发生雇佣关系family and personal relationships 家庭和私人关系gifts and hospitality 礼品和款待lowball （向顾客）虚报低价7．self-review 自我评价8．advocacy 过度推介9．familiarity 亲密关系10．intimidation 外在压力11．conflict of interest 利益冲突12．client acceptance 接受客户关系engagement acceptance 承接业务changes in a professional appointment 客户变更委托13．second opinion 第二次意见14．custody of client assets 保管客户资产15．terminate （使）终结；（使）结束；解雇eliminate 消除，排除16．solicit 招揽；征求17．network 网络network firms 网络事务所18．public interest entities 公共利益实体audit client that are public interest entities 属于公共利益实体的审计客户19．related entities 关联实体20．engagement period 业务期间21．financial interest 经济利益22．close family member 其他近亲属immediate family 主要近亲属23．temporary staff assignments 临时借出员工24．the member of the audit team that recently served as a director, officer or specific employee of the audit client （审计项目组成员）最近曾任审计客户的董事、高级管理人员或特定员工25．acting as a director or officer of the audit client 兼任审计客户的董事或高级管理人员26．long association with an audit client 与审计客户存在长期业务关系27．provision of non-assurance services to audit clients 为审计客户提供非鉴证业务28．valuation services 评估服务taxation services 税务服务internal audit services 内部审计服务IT systems services 信息技术系统服务litigation support services 诉讼支持服务legal services 法律服务recruiting services 招聘服务corporate finance services 公司理财服务29．overdue fee 逾期收费contingent fee 或有收费referral fee 介绍费30．compensation and evaluation policies 薪酬和业绩评价政策31．actual or threatened litigation 诉讼或诉讼威胁32．nomination 任命；指派；提名33．client screening 客户甄别，客户筛选34．successor auditor 后任注册会计师present auditor 现任注册会计师predecessor auditor 前任注册会计师。

CPA:certified public accountants.(注册会计师)。

Cash flow prospects:现金流预测。

Auditing:审计。

Internal control:内部控制。

Tax planning:税务筹划。

Executives:高级管理人员。

Moneytary unit:货币计量。

Sales volume:销量。

Obligation:债务。

Merchandise:商品，货物。

Inventory:存货。

P4: The accounting process produces accounting information used by decision makers in making economic decisions and taking specific actions. These decisions and actions result in economic activities that continue the cycle.会计过程中产生的会计信息决策者在经济决策和采取具体行动。

这些决定和行动，导致经济活动继续循环。

P7: For these reasons, we sometimes refer to investors and creditors as the primary external financial information users. When you see references like these, keep in mind that we are talking about both current investors and creditors and those individuals and other enterprises that may become investors and creditors in the future.由于这些原因，我们有时会作为主要的对外金融信息用户向投资者和债权人。

财会英语词汇（审计）（1）1.appointment, removal and resignation of auditor 注册会计师的任命、解聘和辞职2.fundamental principles 基本原则3.professional ethics 职业道德4.integrity [ɪn'tegrɪtɪ] n. 诚信5. objectivity/subjectivity 客观性/主观性6.professional competence and due care专业胜任能力和应有的关注7. confidentiality [ˌkɔnfiˌdenʃi'æliti] n.保密8.independence [ɪndɪ'pend(ə)ns] n. 独立，独立性9. bias ['baɪəs] n. 偏见10.safeguard['seɪfgɑ:d] n. 防范措施11.engagement [ɪn'geɪdʒm(ə)nt;en-] n. 约会，诺言，婚约；在审计中意为“与客户签订的业务约定”。

12. self-interest n. 自身利益13.employment with assurance client 与审计客户发生雇佣关系14.gifts and hospitality 礼品和款待15.advocacy['ædvəkəsɪ] n. 过度推介16.familiarity [fəmɪlɪ'ærɪtɪ] n. 亲密关系17.intimidation [in'timi'deiʃən] n. 外在压力18.conflicts of interests 利益冲突19.custody of client assets 保管客户资产20.terminate['tɜ:mɪneɪt] v. （使）终结；（使）结束；解雇21 eliminate [ɪ'lɪmɪneɪt] v. 消除；排除22.solicit [sə'lɪsɪt] v. 招揽；征求work ['netwɜːk] n. 网络24.public interest entities 公众利益实体25.financial interest经济利益26.immediate family主要近亲属27.valuation services 评估服务28. taxation services 税务服务29. internal audit services内部审计服务30. IT systems services 信息技术系统服务31. litigation support services 诉讼支持服务32. legal services 法律服务33. recruiting services 招聘服务34. corporate finance services公司理财服务35.overdue fee 逾期收费36. contingent fee 或有收费37. referral fee 介绍费38.actual or threatened litigation* 诉讼或诉讼威胁39.successor auditor 后任注册会计师40.present auditor 现任注册会计师41.predecessor n. 前任；前辈predecessor auditor 前任注册会计师42.audit ['ɔːdɪt] v. & n. 审计43.auditor ['ɔːdɪtə] n. 审计师；审计人员44.audit objective审计目标45. audit evidence['evɪd(ə)ns] 审计证据46 .audit resources[ri'zɔ:siz] 审计资源47.audit risk 审计风险48. inherent risk固有风险49.control risk 控制风险50. detection risk 检查风险财会英语词汇（审计）（2）51.risk of material misstatements 重大错报风险52.misstatement [mɪs’steitmənt] n. 错报；虚假陈述53.error [’erə] n. 错误（无意识做错）54.manual voucher 手工传票；手工凭证55.electric voucher电子传票；电子凭证56.contradiction [kɒntrə’dɪkʃ(ə)n] n. 矛盾，对立；反驳，否认57.inconsistent [ɪnkən’sɪst(ə)nt] adj. 矛盾的；不一致的58.consistent with 与……一致；符合59.acceptable [ək’septəb(ə)l] adj. 可接受的60.unacceptable [ʌnək’septəb(ə)l] adj. 不可接受的61.professional skepticism 职业怀疑精神bined approach 综合性方案63.sufficient [sə’fɪʃ(ə)nt] adj. 充分的，足够的。

注册会计师考试英语加试会计英语词汇汇总注册会计师考试是一项具有很高难度和专业性的考试，其中英语加试是会计专业学习的重要组成部分。

以下是一个关于会计英语词汇的汇总。

1. 财务会计（Financial Accounting）：财务会计是记录和报告一个组织或个人财务状况的过程。

2. 管理会计（Management Accounting）：管理会计是为管理层提供决策支持和资源分配的信息的过程。

3. 税务会计（Tax Accounting）：税务会计是为了遵守税法和报税目的而记录和报告税务事项的过程。

4. 审计（Auditing）：审计是对财务记录和报告的独立审查，以评估其准确性和合规性。

5. 资产（Assets）：资产是指一个组织或个人拥有的具有经济价值的资源。

6. 负债（Liabilities）：负债是指一个组织或个人对他人的经济债务。

7. 所有者权益（Owner's Equity）：所有者权益是一个组织或个人净资产的部分，表示对资产的所有权和控制权。

8. 收入（Revenue）：收入是指一个组织或个人在经营活动中获得的资源或增加了所有者权益的经济利益。

9. 成本（Cost）：成本是指用于生产或获得产品或服务的资源的金额。

10. 费用（Expense）：费用是指用于经营活动的支出，通常与产品或服务的生产或销售有关。

11. 利润（Profit）：利润是指一个组织或个人在销售产品或提供服务后获得的经济利益。

12. 财务比率（Financial Ratios）：财务比率是通过比较一个组织的不同财务指标来评估管理层的财务绩效。

13. 资本预算（Capital Budgeting）：资本预算是一种决策过程，用于评估和选择投资项目，以确定最有利可图的项目。

14. 风险管理（Risk Management）：风险管理是一种评估和管理一个组织面临的潜在风险的过程，以减少损失和不确定性。

15. 现金流量（Cash Flow）：现金流量是一个组织或个人在一段时间内收入和支出现金的净量。

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）。

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

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O:obligation债项；责任；义务obligation bond债务债券obligee受惠人occupational retirement scheme职业退休计划Occupational Retirement Schemes Division [Financial Services Bureau] 退休计划部〔财经事务局〕odd lot散股；碎股；零股odd lot broker散股经纪OECD country经济合作及发展组织国家；经济合作及发展组织的成员国OECD stock market经济合作及发展组织国家的证券市场off-balance-sheet exposure资产负债表外的风险off-balance-sheet financing帐外融资；资产负债表外的融资off-balance-sheet item资产负债表外的项目off-balance-sheet transaction帐外交易；资产负债表外的交易offer要约；建议；收购offer by tender招标发售offer document要约文件；建议文件offer for sale要约出售offer for subscription公开招股offer mechanism招股机制offer of shares for public subscription 公开招股offer period要约期offer price要约价；发盘价offer rate拆出息率offer to buy要约买入offer to lend要约贷出offer to sell要约卖出offeree受要约人offeree company受要约公司offeree shareholder受要约公司的股东offeror要约人offeror company要约公司；提出要约公司off-floor terminal离场交易终端机off-floor trading离场交易office of profit有收益的职位Office of the Commissioner for Securities and Commodities Trading 证券及商品交易监理专员办事处Office of the Commissioner of Banking银行业监理处Office of the Commissioner of Insurance保险业监理处Office of the Exchange Fund外汇基金管理局Office of the Telecommunications Authority Trading Fund 电讯管理局营运基金Official Administrator遗产管理官official emolument官职薪酬official listing正式上市official rate法定汇率；官价Official Receiver破产管理署署长Official Receiver's Office破产管理署official trustee法定受托人off-market dealing场外买卖offset抵销；弥补；冲销offsetting position相抵持仓offshore bank离岸银行offshore borrowing海外借款offshore borrowing transaction海外借款交易offshore business海外业务offshore currency deposit market海外货币存款市场offshore fund离岸基金offshore interest海外利息offshore reinsurance income离岸再保险入息Offshore Supervisors Group离岸监理组织off-site review非实地审查off-site scrutiny非实地审核Ogaki Kyoritsu Bank, Ltd.大垣共立银行omission of income漏报入息omission of profit漏报利润on account basis记帐方式；赊帐方式on-balance-sheet item资产负债表内的项目on-cost间接成本；间接费用；附加行政费用one board lot of securities“一手”证券"one building" condition“一家分行”的规定one day rolling currency futures单日掉期外汇期货one day rolling currency futures contract 单日掉期外汇期货合约one price单一价格；不二价one-line vote整笔拨款one-off grant一次过拨款one-off item非经常项目one-off payment一次过拨款；单一笔款项one-off subsidy一次过补贴onerous tax繁苛税项；繁重税率on-floor order场内买卖盘on-lending转借on-site examination实地审查open a position“做仓”；开仓open account未清帐户；记帐交易；往来帐户open contract未平仓合约open economy开放经济open interest未平仓合约数量open market公开市场open market value公开市场价值；市值open offer [listing method]公开售股〔上市方式〕open order开仓订单open outcry公开叫价；公开喊价open position未平仓交易open price开仓价格open tender公开投标open-end fund开端基金open-ended investment corporation 股份不定的投资公司opening balance期初结余opening price开盘价格；开市价opening quotation开市价；开市行情opening rate开盘汇价operating account营业帐目；营业帐户；经营帐目operating agreement营运协议operating cost营运成本；运作成本；操作成本operating deficit营业亏损；经营赤字operating expenditure经营开支；营运开支；营业支出operating expenses营运开支；营业费用operating income营运收入；营业收入operating loan经营业务所需贷款operating profit营业利润operating revenue营运收入；营业收益operating services account营运服务帐目operating statement经营收支表；营业损益表operating surplus经营盈余；营业盈余operation经营；营运；投产operational fund经费operative aggregate现行总体数字operator经营者；营运者；营办商opportunity cost机会成本optimist“好友”optimum rate of expenditure最适当支出率option期权；认购权；选择权；选购权option contract期权合约option money期权费option on a futures contract期货合约期权；期货期权option on commodities商品期权option position期权持仓量option premium期权金；期权溢价optional stipulation选择性规定Options Clearing Corporation [Chicago]期权结算公司〔芝加哥〕Options Clearing House Pty Limited [Sydney] 期权结算所有限公司〔悉尼〕Options Clearing Rules《期权结算规则》options market期权市场options market maker期权“庄家”options pricing model期权定价模式options trading期权交易options trading member期权交易会员Options Trading Rules《期权交易规则》order订单；命令；买卖盘order cheque记名支票；抬头支票order for payment of money付款指令票据order for purchase订购书order for redirection转寄令order for sale售卖令order of discharge破产解除令order of foreclosure absolute绝对止赎令order of mail transfer信汇委托书order to pay admitted debt偿付承认债项令order-based system以买卖盘为基础的制度ordinary annual contribution经常性每年捐款ordinary course of business通常业务运作ordinary creditor普通债权人ordinary share普通股ordinary share capital普通股股本organization expenses开办费Organization for Economic Co-operation and Development [OECD] 经济合作及发展组织〔经合组织〕Organization of Petroleum Exporting Countries [OPEC]石油出口国组织Orient First Capital Limited 建银财务（香港）有限公司original estimates原来预算original executor原遗嘱执行人original issue price原本发行价original margin原始保证金；基本按金original mortgagee原承按人original mortgagor原按揭人original receipt收据正本；收条正本original securities原有的证券ORIX Asia Limited欧力士（亚洲）有限公司ornament gold饰金Osaka Securities Exchange 大阪证券交易所Oslo Stock Exchange奥斯陆证券交易所O.T.B. Card Co. Ltd.海外信用卡有限公司ounce troyoutflow of capital资本外流；资金外流outflow of fund资金外流outflow of money资金外流outgoing partner退出的合伙人outgoings支出outgoings and expenses支出及开支outlay费用；开支；支出outlying business district市区外商业区out-of-hours trading在正式交易时间以外的交易out-of-pocket expenses实付费用；付现费用out-of-the-money option无价期权；价外期权outport collection外埠代收款项output产出；产值；产量outside dealing场外买卖；场外交易未偿还；尚未支付outstanding account未清帐项；未清帐目outstanding allocation应拨未拨的款项outstanding amount未偿还的数额outstanding balance未清帐款；未清余额outstanding bill未偿付票据；未兑现票据outstanding borrowing未清偿债项outstanding claim portfolio未决申索组合outstanding commitment尚未支付的承担额outstanding derivatives contract尚未平仓的衍生工具合约outstanding loan尚未清还的贷款outstanding negotiable certificate of deposit 未兑现的可转让存款证outstanding tax欠税outstanding uncapitalized interest尚未支付且未化作本金的利息outturn结算；结算数字outward documentary bill出口跟单汇票outward remittance汇出汇款over and above inflation减除通胀因素overall average internal rate of return 平均总体内部回报率overall Consumer Price Index总体消费物价指数overall domestic export本地产品出口总额overall growth rate整体增长率；总增长率overall investment总投资额；总体投资overall liquidity ratio总体流动资金比率overall price relative全面相对价格overall surplus总盈余overall tally全面总计overbuying超买；买空over-commitment超额承担overdraft透支overdraft by banks abroad海外银行同业透支overdraft by banks in foreign countries 外国银行同业透支overdraft by local banks本港银行同业透支overdraft by outport banks外埠银行同业透支overdraft of an account户口透支overdraft on banks向银行同业透支overdraft on banks abroad向海外银行同业透支overdraft on banks in foreign countries 向外国银行同业透支overdraft on local banks向本港银行同业透支overdraft on outport banks向外埠银行同业透支overdraft secured抵押透支overdue逾期overdue loan过期贷款over-employed economy过度活跃的经济overhang剩余承担；未完成的承担额；过剩额overhead间接费用；间接成本overhead cost间接成本overheated economy过热的经济overheated market过热的市场overnight Hong Kong interbank offered rate 香港银行同业隔夜拆息率overnight liquidity assistance隔夜流动资金贷款overnight margin隔夜保证金；隔夜按金overnight money隔夜拆借资金；隔夜钱overnight position隔夜头寸overnight rate隔夜利率overpaid amount多缴数额overpayment of contribution多缴供款overrun超支overrun cost超额费用Oversea-Chinese Banking Corporation Ltd.华侨银行有限公司overseas bank海外银行overseas banking corporation海外银行法团overseas branch海外分行Overseas Companies Section [Companies Registry] 海外公司注册组〔公司注册处〕overseas currency balance海外货币结余overseas financial institution海外财务机构overseas interest海外利息overseas investment海外投资overseas market海外市场overseas representative office海外代表办事处Overseas Trust Bank Ltd.海外信托银行有限公司Overseas Union Bank Ltd.华联银行overselling超卖；卖空oversight of markets监察市场over-spending超额支出；超支overtax超额征税；征税过重over-the-counter derivative 场外交易衍生工具over-the-counter market场外交易市场over-the-counter trading场外交易；柜台交易over-the-counter transaction 场外交易；柜台交易overtrading过量交易owner-occupier allowance 自住业主津贴ownership所有权；拥有权ownership in common分权共有权。

会计专业英语重点词汇大全Happy childhood is the best, June 12, 2023accounting 会计、会计学account 账户account for / as 核算certified public accountant / CPA 注册会计师chief financial officer 财务总监budgeting 预算auditing 审计agency 机构fair value 公允价值historical cost 历史成本replacement cost 重置成本reimbursement 偿还、补偿executive 行政部门、行政人员measure 计量tax returns 纳税申报表tax exempt 免税director 懂事长board of director 董事会ethics of accounting 会计职业道德integrity 诚信competence 能力business transaction 经济交易account payee 转账支票accounting data 会计数据、信息accounting equation 会计等式account title 会计科目assets 资产liabilities 负债owners’ equity 所有者权益revenue 收入income 收益gains 利得abnormal loss 非常损失bookkeeping 账簿、簿记double-entry system 复式记账法tax bearer 纳税人custom duties 关税consumption tax 消费税service fees earned 服务性收入value added tax / VAT 增值税enterprise income tax 企业所得税individual income tax 个人所得税withdrawal / withdrew 提款、撤资balance 余额mortgage 抵押incur 产生、招致apportion 分配、分摊accounting cycle会计循环、会计周期entry分录、记录trial balance试算平衡worksheet 工作草表、工作底稿post reference / post .ref过账依据、过账参考debit 借、借方credit 贷、贷方、信用summary/ explanation 摘要insurance 保险premium policy 保险单current assets 流动资产long-term assets 长期资产property 财产、物资cash / currency 货币资金、现金accounts receivable 应收账款provision for bad debts /allowance for uncollectible account / doubt debts坏帐准备recoveries 追回款direct write-off method 直接冲销法allowance method 备抵法contra account 备抵账户prepaid expense 预付、待摊费用prepayment / advance to supplies 预付账款inventory 存货merchandise inventory库存商品finished goods 产成品semi-finished goods 半成品good in process 在产品construction in process 在建工程warehousing 仓库FIFO /LIFO/ weight average / specific identification存货发出成本计价的四种方法overhead 企业经费long-term equity investment 长期投资fixed assets / plant assets 固定资产useful life 使用寿命residual value / salvage value 残值unit –production method 单位产量法depreciation per unit单位折旧额accumulated depreciation 累计折旧accelerate method 加速折旧法DDB method 法双倍余额递减SYD method 年数总和法disposal of fixed assets 固定资产清理intangible assets 无形资产patents 专利权trademarks 商标权goodwill 商誉deferred assets 递延资产operating lease 经营租赁capital lease 融资租赁capital expenditure 资本性支出revenue expenditure 收益性支出amortize 分期偿还债务other cash equivalent 其他货币资金order / draft 汇票deposit 存款、订金IOUS 借据postdated check延付支票不属于流动资产outstanding check 未付支票not sufficient funds check 资金不足支票electronic funds transfer 电子资金转账service charges / handling charge 手续费petty cash 备用金bank statement 银行对账单bank reconciliation 银行余额调节表receipt 收入、收据reimburse 偿还、报销 vtdisbursement 支付、支出creditor 债权人promissory note 本票dishonor 拒绝承兑、拒付trade discount 商业折扣cash discount / sales discount 现金折扣sales returns and allowance 销售折让perpetual inventory system 永续盘存制periodic inventory system 定期盘存制expiration / maturity 到期、截止obligation ; liability义务liabilities 负债book value账面价值face value ; par value票面价值discount 折价、贴现、折扣account payable应付账款not payable应付票据taxes payable 应交税费vat-input 增值税进项税vat-output 增值税销项税commercial accepted draft 商业承兑汇票bank accepted draft 银行承兑汇票short-term loan 短期借款advance from customer / unearned revenues 预收账款interests 利息dividends 股利pay off 偿付清、还清salaries payable 应付职工薪酬wages 基本工资bonus 奖金、红利pension payment 养老保险medical insurance premiums 医疗保险金housing reserves 住房公积金non-monetary welfare 非货币性福利employee 雇员、员工bond 债券premium 溢价、保险金、佣金due date / maturity date 到期应付日、到期日paid-in capital 实收资本capital stock 股本capital reserve 资本公积surplus reserve 盈余公积undistributed profit 未分配利润retained earnings 留存收益common stock 普通股preferred stock 优先股Corporation limited / Co. LTD 股份有限公司Single proprietorship / sole proprietorship 独有企业Partnership 合伙企业Fees earned 酬金、酬劳Real estate 房地产、不动产Commision 回扣、佣金General journal 日记总账Special journal 特种日记账general ledger 总分类账subsidiary ledger 明细分类账original document / source document 原始凭证chart of account title 会计科目表primary operating revenue 主营业务收入operating expense 经营费用、期间费用revenues realization principle 收入实现制accrual basis 权责发生制matching principle 配比性原则prudence principle 谨慎性原则time period 时间分期balance sheet 资产负债表income statement 利润表statement of cash flow 现金流量表revenue / sales 营业收入cost of goods sold / cost of sales 营业成本sales taxes and extra charges / operating taxes 营业税金及附加selling expense 销售费用advertising expense 广告费用general and administrative expense 管理及总务费用、管理费用utility expense 公共事业费用financing expense 财务费用loss of assets impairment 资产减值损失changes of fair value assets 公允减值变动income from investment 投资收益gross profit 毛利、利润总额net profit 净利润current ratio 流动比率quick ratio 速度比率debts to total assets ratio 资产负债比capitalization ratio 资本化比率times interests earned ratio 已获利息倍数EBIT 息税前利润inventory turnover 存货周转率rate of return on assets 资产报酬率profit margin 边际利润earning per share 每股收益liquidity ratio 流动性比率financing leverage ratio财务杠杆比率efficiency ratio效用比率profitability ratio盈利能力比率trend analysis 趋势分析法common-size analysis 结构分析法ration analysis比率分析法。

注册会计师考试英语重点词汇讲解2.1 公司战略、风险管理、内部控制2.2 会计2.3 财务管理、成本管理2.4 审计、职业道德2.5 税法2.6 经济法2.1 公司战略、风险管理、内部控制【高频率词汇】· Strategy Cost· Manage Operation· Risk Invest· Control Budget· Economy Customer· Structure Analysis· Market Cha nge· Business Product· Growth Contract高频率词汇· Strategy [] n 战略、策略√ 词性：strategic adj 战略上的、战略的√ 词组：strategic analysis 战略分析strategy selection 战略选择strategy implementation 战略实施strategic control 战略控制√ 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：Human resource management 人力资源管理strategic management 战略管理risk management 风险管理√ 例句：Thanks to the efforts of our managers and employees, we have been able to establish our brand image in the market. 由于我们全体员工的共同努力，我们在市场上建立了良好的品牌形象。

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