CPA会计常用英语词汇

Accounting1.Accounting equation: Asset = Liability + Owner’s Equity2.Double entry accounting: debit (Dr) & credit (Cr)3.Historical cost, fair value, replacement cost, net realizable value, present value4.Financial statementBalance sheetAssets: cash, tradable financial assets, note receivable, accounts receivable (provision for bad/doubtful debts), prepaid accounts/prepayments/advances to suppliers, dividend receivable, interest receivable, other receivables, inventory;available-for-sale financial assets, hold-to-maturity investment, long-term accounts/note receivable, long-term equity investment, fixed assets (accumulated depreciation, impairment of fixed assets), disposal of fixed assets, construction-in-process (impairment of CIP), intangible assets (accumulated amortization, impairment), investment real estate, development expenditure, goodwill, deferred income tax assets, etc.Liabilities: short-term loan, tradable financial liability, employ compensation payable, taxes and dues payable, interest payable, dividend payable, non-current liabilities due within one year/current portion of non-current debt, accounts payable, note payable, unearned revenue/advances from customers, long-term loan, long-term payables, bonds payable, etc.Equity: paid-in capital/capital stock, capital reserves, treasury stock, surplus reserves, retained earningsIncome statementRevenue: sales (sales discount, allowance & returns, net sales), other operating incomeOperating costs: cost of goods sold/sales, other operating cost Sales tax and extra chargesOperating expenses: selling expenses, (general and) administrative expenses, interest expenses (financial expenses), impairment lossOperating incomeNon-operating income & expensesTotal profitIncome taxesNet income/profitStatement of cash flowscash flow from operating activities: direct method and indirect methodcash flow from investing activitiescash flow from financing activities5.CashCash in bankBank reconciliation6.ReceivablesAccounts receivables, notes receivables, other receivablesUncollectible receivables: factoringAllowance method: allowance for doubtful accountsEstimate based on a percentage of salesEstimate based on analysis of receivablesThe direct write-off method7.Inventory: period method vs. perpetual methodMaterials, WIP (work-in-process), finished goods, etc.FIFO (first-in first-out), the specific identification method, (moving) weighted average methodLower of cost or net realizable value method, provision for inventory impairment8.Fixed assets & intangible assetsFixed assetsDepreciation expenses, accumulated depreciation: original cost, residual value, useful/estimated lifeStraight-line method/average methodUnits-of-production methodDouble declining-balance methodSum-of-the-years-digits methodCapital expenditure vs. revenue expenditureFixed assets disposal: discarded, sold, traded/exchanged Gain/loss on disposal of fixed assetsIntangible assetsAmortizationR&D (research and development)9.Owner’s equityPaid-in capitalcommon stock, preferred stockcash dividend, stock dividend, stock split10.Foreign currency11.Business combination12.Lease: operating lease, financial lease13.Earnings per share会计1.会计恒等式：资产=负债+所有者权益2.复式记账法：借/贷3.历史成本，公允价值，重置成本，可变现净值，现值4.财务报表资产负债表资产：货币资金, 交易性金融资产，应收票据，应收账款(坏账准备)，预付账款，应收股利，应收利息，其他应收款，存货，可供出售金融资产，持有至到期投资，长期应收账款/票据，长期权益投资，固定资产(累计折旧，固定资产减值)，固定资产清理，在建工程(在建工程减值)，无形资产(累计摊销，减值)，投资性房地产，开发支出，商誉，递延所得税资产，等负债：短期贷款，交易性金融负债，应付职工薪酬，应付税费，应付利息，应付股利，一年内到期的非流动性负债，应付账款，应付票据，预收账款，长期贷款，长期应付款，应付债券，等权益：实收资本/股本，资本公积，库藏股，盈余公积，未分配利润/留存收益利润表/损益表营业收入：主营业务收入(销售折扣、折让和退回，销售收入净额)，其他业务收入营业成本：主营业务成本，其他业务成本销售税金及附加营业费用：销售费用，管理费用，财务费用，减值损失营业利润营业外收支利润总额所得税净利润现金流量表经营活动所产生的现金流量：直接法和间接法投资活动所产生的现金流量筹资活动所产生的现金流量5.货币资金银行存款银行存款余额调节表6.应收款项应收账款，应收票据，其他应收款不可收回应收账款：应收账款让售备抵法：坏账准备销售收入占比法应收账款分析直接转销法7.存货：定期盘存制vs.永续盘存制原材料，在产品，产成品，等先进先出法，个别计价法，(移动)加权平均法成本与可变现净值孰低法，存货跌价准备8.固定资产和无形资产固定资产折旧费用，累计折旧：固定资产原值，残值，可使用年限直线折旧法/平均年限法工作量法双倍余额递减法年数总和法资本性支出 vs. 收益性支出固定资产处置：报废，出售，转让固定资产处理收益/损失无形资产摊销研发支出9.所有者权益实收资本普通股，优先股现金股利，股票股利，股票分割10.外币11.企业合并12.租赁：经营租赁，融资租赁13.每股收益。

Unit 4 Accounting (ə)n] n. 确认 25.loss [lɒs] n. 损失 PART I Fundamentals to Accounting 13-1 initial recognition 26.Retained earnings 留第一部分会计基本原理存收益 [rekəg'nɪʃ(ə)n] 初始确认 27.Share premium股本溢1.accounting [ə'kaʊntɪŋ+n. 【讲解】价会计 28.historical cost 历史 recognize ['rɛkəg'naɪz] v. 2.double-entry system 复成本式记账法确认【讲解】 2-1 Dr.(Debit) 借记 historical [hɪ'stɒrɪk(ə)l] 2-2 Cr.(Credit) 贷记 adj. 历史的,历史上的 14.measurement ['meʒəhistoric [hɪ'stɒrɪk] adj. 有历史意义的,历史上著名m(ə)nt] n. 计量的 3.accounting basic 14-1 subsequent ['sʌbsɪassumption 会计基本假设 4.accounting entity 会计kw(ə)nt] measurement 后续主体 5.going concern 持续经营计量 6.accounting periods 会15.asset ['æset] n. 资产计分期7.monetary measurement 16.liability [laɪə'bɪlɪtɪ] n. 28-1 replacement [rɪ'pleɪ货币计量8.accounting basis 会计负债sm(ə)nt] cost 重置成本基础17.owners’ equity 所有者权益29.Balance 9.accrual [ə'krʊəl+ basis 18.shareholder’s equitySheet/Statement of 权责发生制股东权益Financial Position 资产【讲解】负债表 19.expense [ɪk'spens; ek-] accrual n. 自然增长，权29-1 Income Statement 利责发生制原则，应计项目n. 费用润表accrual concept 应计概念29-2 Cash Flow Statement 20.profit ['prɒfɪt] n. 利润现金流量表 accrue [ə'kruː+ v. 积累， 29-3 Statement of changes 21.residual [rɪ'zɪdjʊəl] 自然增长或利益增加，产生in owners’equity (or 10.accounting policies equity 剩余权益shareholders’equity) 会计政策 22.residual claim 剩余索所有者权益（股东权益）变11.substance over form 取权动表实质重于形式 23.capital ['kæpɪt(ə)l] n. 29-4 notes [nəʊts] n. 附12.accounting elements 会计要素资本注13.recognition [rekəg'nɪʃ24.gains [ɡeinz+ n. 利得 1场arising from fair value changes 公允价值变动损40.quotation [kwə(ʊ)'teɪʃ益46.Held-to-maturity (ə)n]n. 报价investments 持有至到期41.financial assets at 投资 fair value through 47.amortized cost 摊余成 PART II Financial profit or loss 以公允价本 Assets* 值计量且其变动计入当期【讲解】第二部分金融资产* 损益的金融资产amortized [ə'mɔ:taizd] adj.30.financial assets 金融41-1 those designated as 资产at fair value through 分期偿还的,已摊销的 e.g. A financial profit or loss 指定为以instrument is any 公允价值计量且其变动计contract that gives rise 入当期损益的金融资产to a financial asset of 41-2 financial assets 48.effective interest one enterprise and a held for trading 交易性rate 实际利率 financial liability or 金融资产 49.loan [ləʊn] n. 贷款 equity instrument of 42.financial liability another enterprise. 金融负债50.receivables [ri'si:vəblz] 【讲解】 43.transaction costs 交 give rise to 引起，导致易费用n. 应收账款 43-1 incremental 51.available-for-sale externalcost 新增的外部financial assets 可供出费用售金融资产【讲解】52.impairment of 31.cash on hand 库存现金 financial assets 金融资 incremental [ɪnkrə'məntl] 产减值 32.bank deposits [dɪ'pɒzɪadj. 增量的,增值的 52-1 impairment loss of financial assets 金融资t] 银行存款产减值损失33.A/R, account 53.transfer of financial receivable应收账款assets 金融资产转移34.notes receivable 应收53-1 transfer of the 票据financial asset in its35.others receivable 其entirety 金融资产整体转他应收款项移36.equity investment 股of 53-2 transfer a part of 权投资 44.cash dividend the financial asset 金融37.bond investment 债券declared but not 资产部分转移投资distributed 已宣告但尚54.derecognition *diː'rekə38.derivative financial 未发放的现金股利 instrument 衍生金融工具投资收益 g'nɪʃən] n. 终止确认，撤39.active market 活跃市45.profit and loss 2销承认recognition 71.long-term equity gnaɪz] n. 商品investments 长期股权投54-1 derecognize *diː'rekə61.cost of inventory 存资货成本 72.business combination gnaɪz] v. 撤销承认 62.cost of purchase 采购企业合并 e.g. An enterprise shall 成本73.jointly controlled derecognize a financial enterprise/joint 63.cost of conversion [k liability (or part of it) venture 合营企业only when the underlying 74.equity securities权ən'vɜːʃ(ə)n]加工成本 present obligation (or 益性证券 part of it) is 64.productionoverhead 75.ownership level所有discharged/cancelled. 制造费用权比例【译】金融负债的现时义务76.affiliated companies 65.storage ['stɔːrɪdʒ] 全部或部分已经解除的，才关联公司能终止确认该金融负债或costs 仓储成本【讲解】其一部分。

专业英文词汇一、资产assets1、流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investments1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market 125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额V AT paid （or input tax）1282 留抵税额excess V AT paid （or overpaid V A T）1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主（股东）往来owners^（stockholders^）current account 1294 同业往来current account with others1298 其它流动资产-其它other current assets - other2、基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund （or sinking fund）1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments3、固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机（器）具及设备machinery and equipment1441 机（器）具machinery1448 机（器）具-重估增值machinery - revaluation increments1449 累积折旧-机（器）具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments forequipment 1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables 1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other二、负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings（debt）2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued V AT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies 2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion 228~229 其它流动负债other current liabilities2281 销项税额V AT received（or output tax）2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主（股东）往来owners^ current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢（折）价premium（discount）on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties 2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other三、业主权益owners^ equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325 合并公积capital surplus from business combination3251 合并公积capital surplus from business combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余（或累积亏损）retained earnings （accumulated deficit）331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve335 未分配盈余（或累积亏损）retained earnings-unappropriated （or accumulated deficit）3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342 累积换算调整数cumulative translation adjustment3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest四、损益类4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other5 营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased merchandise513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies （expense）5154 旅费travelling expense, travel5155 运费shipping expenses, freight5156 邮电费postage （expenses）5157 修缮费repair（s）and maintenance （expense ）5158 包装费packing expenses5161 水电瓦斯费utilities （expense）5162 保险费insurance （expense）5163 加工费manufacturing overhead - outsourced5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization5172 伙食费meal （expenses）5173 职工福利employee benefits/welfare5176 训练费training （expense）5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other5888 其它营业成本-其它other operating costs - other6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies （expense）6154 旅费travelling expense, travel6155 运费shipping expenses, freight6156 邮电费postage （expenses）6157 修缮费repair（s）and maintenance （expense）6159 广告费advertisement expense, advertisement6161 水电瓦斯费utilities （expense）6162 保险费insurance （expense）6164 交际费entertainment （expense）6165 捐赠donation （expense）6166 税捐taxes6167 呆帐损失loss on uncollectible accounts6168 折旧depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费meal （expenses）6173 职工福利employee benefits/welfare6175 佣金支出commission （expense）6176 训练费training （expense）6188 其它推销费用other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用general & administrative expenses6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses,freight6256 邮电费postage （expenses）6257 修缮费repair（s）and maintenance （expense）6259 广告费advertisement expense, advertisement6261 水电瓦斯费utilities （expense）6262 保险费insurance （expense）6264 交际费entertainment （expense）6265 捐赠donation （expense）6266 税捐taxes6267 呆帐损失loss on uncollectible accounts6268 折旧depreciation expense6269 各项耗竭及摊提various amortization6271 外销损失loss on export sales6272 伙食费meal （expenses）6273 职工福利employee benefits/welfare6274 研究发展费用research and development expense6275 佣金支出commission （expense）6276 训练费training （expense）6278 劳务费professional service fees6288 其它管理及总务费用other general and administrative expenses 63 研究发展费用research and development expenses635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel6355 运费shipping expenses, freight6356 邮电费postage （expenses）6357 修缮费repair（s）and maintenance （expense）6361 水电瓦斯费utilities （expense）6362 保险费insurance （expense）6364 交际费entertainment （expense）6366 税捐taxes6368 折旧depreciation expense6369 各项耗竭及摊提various amortization6372 伙食费meal （expenses）6373 职工福利employee benefits/welfare6376 训练费training （expense）6378 其它研究发展费用other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income（expense）71~74 营业外收入non-operating revenue711 利息收入interest revenue7111 利息收入interest revenue/income712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method 7122 股利收入dividends income7123 短期投资市价回升利益gain on market price recovery of short-term investment 713 兑换利益foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on disposal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation income7482 租金收入rent revenue/income7483 佣金收入commission revenue/income7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price recovery of inventory7487 坏帐转回利益gain on reversal of bad debts7488 其它营业外收入-其它other non-operating revenue- other items75~ 78 营业外费用non-operating expenses751 利息费用interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753 兑换损失foreign exchange loss7531 兑换损失foreign exchange loss754 处分投资损失loss on disposal of investments7541 处分投资损失loss on disposal of investments755 处分资产损失loss on disposal of assets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppages7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories7888 其它营业外费用-其它other non-operating expenses- other8 所得税费用（或利益）income tax expense （or benefit）81 所得税费用（或利益）income tax expense （or benefit）811 所得税费用（或利益）income tax expense （or benefit）8111 所得税费用（或利益）income tax expense （or benefit）9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain（loss）from discontinued operations911 停业部门损益-停业前营业损益income（loss）from operations of discontinued segments9111 停业部门损益-停业前营业损益income（loss）from operations of discontinued segment912 停业部门损益-处分损益gain（loss）from disposal of discontinued segments9121 停业部门损益-处分损益gain（loss）from disposal of discontinued segment92 非常损益extraordinary gain or loss921 非常损益extraordinary gain or loss9211 非常损益extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles931 会计原则变动累积影响数cumulative effect of changes in accounting principles9311 会计原则变动累积影响数cumulative effect of changes in accounting principles94 少数股权净利minority interest income941 少数股权净利minority interest income9411 少数股权净利minority interest income。

impairment of financial assets 金融资产减值impairment loss of financial assets 金融资产减值损失provision for impairment of inventory 存货跌价准备recognizing an impairment loss for an asset 资产减值损失的确认reverse of provision for impairment of inventory存货跌价准备转回NRV, net realizable value 可变现净值the lower of cost and NRV 成本与可变现净值孰低If the cost of inventories is higher than the net realizable value, a provision for decline in value of inventories shall be recognized in profit or loss for the current period.存货成本高于其可变现净值的，应当计提存货跌价准备，计入当期损益。

loss of inventories discovered in an inventory counting 存货盘亏depreciation method 折旧方法straight-line method 年限平均法units of production method 工作量法the double declining balance method 双倍余额递减法the sum-of-the-digits method 年数总和法A change in the useful life or estimated net residual value of a fixed asset or the depreciation methodused shall be accounted for a change in an accounting estimate.固定资产使用寿命、预计净残值和折旧方法的改变应当作为会计估计变更。

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会计专业人员的重要资格认证考试之一，考生需要通过该考试以取得注册会计师资格。

考试涵盖了会计学的各个领域，包括会计英语。

本篇文章旨在为考生提供注册会计师考试英语加试会计英语词汇的汇总，帮助考生更好地备考。

会计英语是指在会计领域中使用的专业英语词汇。

在注册会计师考试中，会计英语词汇是必备的基础知识，掌握这些词汇有助于理解和应用会计学的理论和实践。

下面是一些常用的会计英语词汇汇总：1. Accounting - 会计2. Assets - 资产3. Liabilities - 负债4. Revenue - 收入5. Expenses - 费用6. Balance sheet - 资产负债表7. Income statement - 损益表8. Cash flow statement - 现金流量表9. Auditing - 审计10. Taxation - 税务11. Financial statements - 财务报表12. Depreciation - 折旧13. Amortization - 摊销14. Equity - 所有者权益15. Accrual basis - 权责发生制16. Cash basis - 现金制17. Trial balance - 试算平衡表18. Payroll - 工资单19. Inventory - 存货20. Cost of goods sold - 销售成本这些词汇覆盖了会计学的基本概念和术语，考生在备考过程中应该牢记这些词汇的含义，并能够在具体的题目中正确运用。

除了掌握词汇，考生还需要了解一些与会计有关的重要知识点。

下面将介绍几个常见的考点：1. 财务报表分析：财务报表是反映企业财务状况和经营成果的重要工具。

考生需要了解财务报表的组成部分、报表分析的方法和目的，以及如何通过财务报表评估企业的健康状况。

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。

注册会计师必背考点汇总英文回答：1. Financial Reporting.Conceptual Framework.Financial Statements.Measurement and Recognition.Presentation and Disclosure.2. Auditing and Attestation.Auditing Standards.Internal Control.Risk Assessment.Audit Procedures.3. Business Environment and Concepts. Business Law.Corporate Governance.Financial Analysis.Information Technology.4. Taxation.Federal Income Tax.State and Local Taxes.International Taxation.Estate and Gift Taxes.5. Management Accounting. Cost Accounting.Budgeting.Performance Evaluation. Internal Control.中文回答：1. 财务报告。

概念框架。

财务报表。

计量与确认。

列报与披露。

2. 审计和鉴证。

审计准则。

内部控制。

风险评估。

审计程序。

3. 业务环境与概念。

商法。

公司治理。

财务分析。

信息技术。

4. 税务。

联邦所得税。

州和地方税。

国际税收。

遗产税和赠与税。

5. 管理会计。

成本会计。

预算编制。

绩效评估。

内部控制。

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

注册会计师英语加试实用单词1、face value 票面价值,面值2、factor 应收账款代理商3、factoring 应收账款代理经营,应收账款转售4、factory cost工厂本钱5、factory ledger 工厂分类账6、factory overhead工厂间接费用7、failure 经营失败8、fair market price(value) 公平市价,公司市场价值9、fairness公正性,公允性10、fair rate of return公平收益率,公允收益率11、fair transfer price公平划拨价格,公允划拨价格12、false entry 虚假分录13、false returns 谎报税单14、FASB Statements 《财务会计准那么公报》15、favorable financial leverage 有利财务杠杆作用16、favorable variance 有利差异,顺差17、feasibility analysis 可行性分析18、feasible solution 可行解19、Fed联邦储蓄系统20、Federal Deposit Insurance Corporation 联邦存款保险公司21、federal ine tax 联邦所得税22、Federal Insurance Contribution Act Tax联邦社会保险税23、Federal Reserve Banks 联邦储藏银行24、federal unemployment tax 联邦失业保险税25、federal withholding tax 代扣联邦税26、fee 劳务费,公费27、feedback 反响28、FEI 高级财务管理人员协会29、fellow members 正式会员30、fictitious asset 虚列资产31、fictitious liability 虚列负债32、fidelity bond 忠诚保证,忠诚保险33、fiduciary 财产受托人。

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

注册会计师考试CPA核心专业词汇大全CPA核心专业词汇表Part 1 Accounting Chapter 1 Financial Assets 金融资产Asset 资产Liability 负债Shareholders’ equity所有者权益Financial asset 金融资产Financial liability 金融负债Financial asset held for trading 交易性金融资产Tradable financial asset 交易性金融资产Designate 指定，指派Sales 出售Derivative financial instruments 衍生金融工具Fair value 公允价值Profit and loss of current period 当期损益Transaction costs 交易费用Subsequent measurement 后续计量Balance sheet date 资产负债表日Changes in fair value 公允价值变动Held-to-maturity investment 持有至到期投资Maturity date 到期日Fixed or could be determined 固定或可确定的Clear intention and ability 有明确意图和能力Non-derivative financial asset 非衍生金融资产Limitation 期限Substitutive investment opportunity 替代性投资机会Investment return ration 投资回报率Return On investment(ROI) 投资回报率Issuer 证券发行者，发行人Amortized cost 摊余成本Effective interest rate method 实际利率法Financial asset available for sale 可供出售金融资产Active market 活跃市场Foreign currency 外币Balance of exchange 汇兑差额Interest 利息Cash dividend 现金股利Investee 接受投资者Distribution of dividend 发放股利Reclassify 重分类Remainder 剩余，剩余的Remnant 剩余的Inspection 检查Make provision 计提，计取Provision for impairment 减值准备预计未来现金流量现值Present value of expected future cash flowImpairment loss of assets 资产减值损失Recover 恢复Credit rating 信用评级Debtor（b不发音）债务人Reversal 转回Loss 损失Gain 利得Debt instruments available for sale 可供出售债务工具Equity instrument available for sale 可供出售权益工具Transferring financial assets 金融资产转移Derecognition 终止确认Accounting recognition 会计确认Accounting treatment 会计处理Capital reserve 资本公积Book value 账面价值Compound financial instruments 混合金融工具loan 贷款Market interest rate 市场利率Fluid demand 流动性需求Chapter 2 Fixed Assets and Intangible Assets 固定资产与无形资产Fixed asset 固定资产Intangible asset 无形资产Expected conditions for use 预定可使用状态Freight 运费Loading and unloading fee 装卸费Relegate 归入With financing nature 具有融资性质In effect 实际上Ascertain 确定Pertinent to 与…有关In accordance with 依照Straight-line method 直线法Units of production method 工作量法Double declining balance method 双倍余额递减法Sum of the years digits method 年数总和法Accumulative depreciation 累计折旧Subsequent expenditure 后续支出Transformation and renovation 更新改造Repair expenditure 修理费用General and administrative expense 管理费用Selling expense 销售费用Research stage 研究阶段Development stage 开发阶段Amortization 摊销Determine 确认，确定Construction in progress 在建工程Disposal costs 处置成本Estimated useful life 预计使用寿命Fixed assets pending for disposal 固定资产清理Franchise right 特许权Insurance expense 保险费Long-term payable 长期应付款Patent 专利权Research and development costs 研究开发费用Residual value 残值Tangible assets 有形资产Chapter 3 Investment Property 投资性房地产Investment property 投资性房地产Cost model 成本模式Rent 出租Fair value model 公允价值模式Capital appreciation 资本增值Changes in accounting policy 会计政策变更Land use right 土地使用权Conversion 转换Building 建筑物Other operating income 其他业务收入inventory 存货Chapter 4 Impairment of Assets 资产减值Recoverable amount 可回收金额Economic benefit 经济利益Impairment test 减值测试Fair value 公允价值Disposal expense 处置费用Present/current value 现值Net amount 净额Incremental cost 增量成本Carriage expense/ Truckage 搬运费Marketable state 可销售状态Income tax 所得税Discount rate 折现率Net cash flow 净现金流量Operating profit 营业利润Cash outflow 现金流出Useful life 使用寿命Financing activity 筹资活动Inflation rate 通货膨胀率Internal transfer price 内部转移价格Book value 账面价值Recognize 确认Measure 计量Ascertain 确认，查明Impairment loss 减值损失Goodwill 商誉Merger 合并，并购Asset group 资产组Production line 生产线Business type 业务种类Decision making 决策At will 随意Headquarters assets 总部资产Apportion 分配，分摊Charge against 冲抵In proportion to 与…成比例Be treated as 被当做，被作为Determinable 可决定的Discount factor 折现系数存货跌价准备Provision for diminution in value ofinventoriesProvision for impairment of fixed assets 固定资产减值准备Provision for loss 损失准备Chapter 5 Revenue, Costs and Profit 收入、费用和利润Revenue/ income 收入Expense 费用Profit 利润Selling goods 销售商品Transfer 让渡，转移Risk and reward 风险和报酬Effective control over 有效的控制Flow into 流入Cash discount 现金折扣Trade/Business discount 商业折扣Sales allowances 销售折让Offset against 冲减，抵消Post balance sheet events/Events after资产负债表日后事项the balance sheet dateSales return 销售退回Deemed as buy-outs 视同买断方式Collecting commission expense method 收取手续费方式Goods in consignment sale 委托代销商品Entrusting party 委托方Entrusted party 受托方Consignment list 代销清单Installment sales 分期收款销售商品Possibility of return 退货可能性Maturity of return period 退货期满Sales and repurchase transaction 售后回购交易Rendering services 提供劳务Reliably estimate 可靠地估计Percentage-of-completion method 完工百分比法Carry forward 结转Reward points 奖励积分Deferred income 递延收益Convert points 兑换积分Construction contract 建造合同Contract revenue 合同收入Contract expense 合同费用Estimated loss of contract 合同预计损失Business taxes and surcharges 营业税金及附加Consignment goods 代销商品Cost of sales from principal activities 主营业务成本Financial expenses 财务费用Gross profit ratio 毛利率Labor costs 劳务成本Long-term receivables 长期应收款Other payables 其他应付款Other receivables 其他应收款Ownership 所有权Repurchase 回购Revenue from sales of goods 销售商品收入Sales from principal activities 主营业务收入Sale and lease back 售后回租交易Value-added tax 增值税Unrealized capital gain 未实现融资收益Chapter 6 Contingencies 或有事项Contingencies 或有事项Onerous contract 亏损合同Provision/estimated liabilities 预计负债Lowest net cost 最低净成本Probable 很可能Punish 处罚Outcome 结果Underlying assets 标的资产Occurrence 发生Contingent asset 或有资产Probability 概率Contingent liability 或有负债Compensation amount 补偿金额Chapter 7 Exchange of Non-monetary Assets and Debt Restructuring 非货币性资产交换和债务重组Exchange of non-monetary assets 非货币性资产交换Debt restructuring 债务重组Monetary assets 货币性资产Non-monetary assets 非货币性资产Boot 补价Bank deposit/ Cash at bank 银行存款Accounts receivable 应收账款Notes receivable 应收票据Assets surrendered 换出资产Assets received 换入资产Relevant tax& expenses 相关税费Be of commercial nature 具有商业性质Debtor 债务人Creditor 债权人Liquidation 清算；偿还Principal 本金Book value of debt to be restructured 重组债务的账面价值Accounting treatment 会计处理Debt converted into capital 债务转为资本Par value 面值Paid-in capital 实收资本Capital reserve 资本公积Contingent payable 或有应付金额Book value of creditors’ rights重组债权的账面余额restructionContingent receivable 或有应收账款Arms-length transaction 公平交易Restructuring 重组Chapter 8 Borrowing Costs 借款费用Borrowing costs 借款费用Capitalization period 资本化期间Start capitalization 开始资本化Suspend capitalization 暂停资本化Cease capitalization 停止资本化Abnormally interrupt 非正常中断借款利息资本化金额Capitalization amount of borrowinginterestSpecific borrowing 专门借款General borrowing 一般借款Interest expense 利息费用Interest income 利息收入Weighted average of asset cost 资产支出加权平均数Capitalization rate 资本化率Weighted average rate 加权平均利率外币借款汇兑差额Exchange difference of foreign currencyborrowingCapitalization/ capitalized 资本化Interest payable 应付利息Interest receivable 应收利息Chapter 9 Share-based Payments 股份支付Equity-settled share-based payment 权益结算的股份支付Exercise the right 行权Waiting period 等待期。

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 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1 ability to perform the work 能力履行工作2 acceptance procedures 承兑程序过程3 accountability 经管责任,问责性4 accounting estimate 会计估计5 accounts receivable listing 应收帐款挂牌6 accounts receivable 应收账款7 accruals listing 应计项目挂牌8 accruals 应计项目9 accuracy 准确性10 adverse opinion 否定意见11 aged analysis 年老的分析（法,学）研究12 agents 代理人13 agreed-upon procedures 约定审查业务14 analysis of errors 错误的分析（法,学）研究15 anomalous error 反常的错误16 appointment ethics 任命伦理学17 appointment 任命18 associated firms 联合的坚挺19 association of chartered certified accounts（ACCA）特计的证（经执业的结社（ACCA）20 assurance engagement 保证债务21 assurance 保证22 audit 审计,审核,核数23 audit acceptance 审计承兑24 audit approach 审计靠近25 audit committee 审计委员会,审计小组26 ahudit engagement 审计业务约定书27 audit evaluation 审计评价28 audit evidence 审计证据29 audit plan 审计计划30 audit program 审计程序31 audit report as a means of communication 审计报告如一个通讯方法32 audit report 审计报告33 audit risk 审计风险34 audit sampling 审计抽样35 audit staffing 审计工作人员36 audit timing 审计定时37 audit trail 审计线索38 auditing standards 审计准则39 auditors duty of care 审计（查帐）员的抚养责任40 auditors report 审计报告41 authority attached to ISAs 代理权附上到国际砂糖协定42 automated working papers 自动化了工作文件43 bad debts 坏账44 bank 银行45 bank reconciliation 银行对账单,余额调节表46 beneficial interests 受益权47 best value 最好的价值48 business risk 经营风险49 cadbury committee cadbury 委员会50 cash count 现金盘点51 cash system 兑现系统52 changes in nature of engagement 改变债务的性质上53 charges and commitments 费用和评论54 charities 宽大55 tom walls tom 墙壁56 chronology of an audit 一审计的年代表57 CIS application controls CIS 申请控制58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器59 client screening 委托人甄别60 closely connected 接近地连接61 clubs 俱乐部62 communications between auditors and management 通讯在审计（查帐）员和经营之间63 communications on internal control 内部控制上的通讯64 companies act 公司法65 comparative financial statements 比较财务报表66 comparatives 比较的67 competence 能力68 compilation engagement 编辑债务69 completeness 完整性70 completion of the audit 审计的结束71 compliance with accounting regulations 符合～的作法会计规则72 computers assisted audit techniques （CAATs）计算器援助的审计技术（CAATs）73 confidence 信任74 confidentiality 保密性75 confirmation of accounts receivable 应收帐款的查证76 conflict of interest 利益冲突77 constructive obligation 建设的待付款78 contingent asset 或有资产79 contingent liability 或有负债80 control environment 控制环境81 control procedures 控制程序82 control risk 控制风险83 controversy 论战84 corporate governance 公司治理,公司管制85 corresponding figures 相应的计算86 cost of conversion 转换成本,加工成本87 cost 成本88 courtesy 优待89 creditors 债权人90 current audit files 本期审计档案91 database management system （DBMS）数据库管理制度（数据管理系统）92 date of report 报告的日期93 depreciation 折旧,贬值94 design of the sample 样品的设计95 detection risk 检查风险96 direct verification approach 直接核查法97 directional testing 方向的抽查98 directors emoluments 董事酬金99 directors serve contracts 董事服务合约100 disagreement with management 与经营的不一致101 disclaimer of opinion 拒绝表示意见102 distributions 分销,分派103 documentation of understanding and assessment of control risk 控制风险的协商和评定的文件编集104 documenting the audit process 证明审计程序105 due care 应有关注106 due skill and care 到期的技能和谨慎107 economy 经济108 education 教育109 effectiveness 效用,效果110 efficiency 效益,效率111 eligibility / ineligibility 合格/ 无被选资格112 emphasis of matter 物质的强调113 engagement economics 债务经济学114 engagement letter 业务约定书115 error 差错116 evaluating of results of audit procedures 审计手序的结果评估117 examinations 检查118 existence 存在性119 expectations 期望差距120 expected error 预期的错误121 experience 经验122 expert 专家123 external audit 独立审计124 external review reports 外部的评论报告125 fair 公正126 fee negotiation 费谈判127 final assessment of control risk 控制风险的确定评定128 final audit 期末审计129 financial statement assertions 财政报告宣称130 financial 财务131 finished goods 产成品132 flowcharts 流程图133 fraud and error 舞弊134 fraud 欺诈135 fundamental principles 基本原理136 general CIS controls 一般的CIS 控制137 general reports to mangement 对（牛犬等的）疥癣的一般报告138 going concern assumption 持续经营假设139 going concern 持续经营140 goods on sale or return 货物准许退货买卖141 goodwill 商誉142 governance 统治143 greenbury committee greenbury 委员会144 guidance for internal auditors 指导为内部审计员145 hampel committee hampel 委员会146 haphazard selection 随意选择147 hospitality 款待148 human resources 人力资源149 IAPS 1000 inter-bank confirmation procedures IAPS 1000 在中间- 银行查证程序过程150 IAPS 1001 CIS environments-stand-alone microcomputers IAPS 1001 CIS 环境-单机微型计算器151 IAPS 1002 CIS environments-on-line computer systems IAPS 1002 CIS 环境-（与主机）联机计算器系统152 IAPS 1003 CIS environments-database systems IAPS 1003 CIS 环境- 数据库系统153 IAPS 1005 the special considerations in the audit of small entities 在小的个体审计中的IAPS 1005 特别的考虑154 IAS 2 inventories 信息家电2 库存155 IAS 10 events after the balance sheet date 在平衡sheeet 日期後面的信息家电10 事件156 IFACs code of ethics for professional accountants IFACs 道德准则为职业会计师157 income tax 所得税158 incoming auditors 收入审计（查帐）员159 independent estimate 独立的估计160 ineligible for appointment 无被选资格的为任命161 information technology 信息技术162 inherent risk 固有风险163 initial communication 签署通讯164 insurance 保险165 intangibles 无形166 integrity 完整性167 interim audit 中期审计168 internal auditing 内部审计169 internal auditors 内部审计师170 internal control evaluation questionnaires （ICEQs）内部控制评价调查表171 internal control questionnaires （ICQs）内部控制调查表172 internal control system 内部控制系统173 internal review assignment 内部的评论转让174 international audit and assurance standards board （IAASB）国际的审计和保证标准登船（IAASB）175 international auditing practice statements （IAPSs）国际的审计实务声明（IAPSs）176 international federation of accountants （IFAC）国际会计师联合会（IFAC）177 inventory system 盘存制度178 inventory valuation 存货估价179 ISA 230 documentation 文件编制180 ISA 240 fraud and error 国际砂糖协定240 欺诈和错误181 ISA 250 consideration of law and regulations 法和规则的国际砂糖协定250 考虑182 Isa 260 communications of audit matters with those charge governance 审计物质的国际砂糖协定260 通讯由于那些索价统治183 isa 300 planning isa 300 计划编制184 isa 310 knowledge of the business 企业的isa 310 知识185 isa 320 audit materiality 审计重要性186 isa 400 accounting and internal control isa 400 会计和内部控制187 isa 402 audit considerations relating to entities using service organisations 与正在使用的个体有关的isa 402个审计考虑服务组织188 isa 500 audit evidence 审计证据189 isa 501 audit evidence-additional considerations for specific items isa 501个审计证据- 补偿为特殊条款190 isa 510 external confirmations isa 510个外部的查证191 isa 520 analytical procedures 分析性程序192 isa 530 audit sampling 审计抽样193 isa 540 audit of accounting estimates 解释估计的isa 540 审计194 isa 560 subsequent events 期后事项195 isa 580 management representations 管理当局声明书196 isa 610 considering the work of internal auditing isa 610 以内部审计的工作看来197 isa 620 using the work of an expert isa 620 使用专家的工作198 isa 700 auditors report on financial statements 财务报表上的isa 700 审计（查帐）员的报告199 isa 710 comparatives isa 710个比较的200 isa 720 other information in documents containing audited financial statements isa 720 证券包含audited 财务报表的其他信息201 isa 910 engagement to review financial statements isa 910 债务复阅财务报表202 isas and rss isas 和rss203 joint monitoring unit 连接检验单位204 knowledge of the entitys business 个体的企业知识205 law and regulations 法和规则206 legal and regulations 法定权利和规则207 legal obligation 法定义务,法定责任208 levels of assurance 保险程度,保障水平209 liability 负债210 limitation on scope 审计范围限制211 limitation of audit 审计的提起诉讼的限期212 limitations of controls system 控制系统的提起诉讼的限期213 litigation and claims 诉讼和赔偿214 litigation 诉讼215 loans 借款,贷款216 long term liabilities 长期负债217 lowballing lowballing218 management 管理219 management integrity 经营完整220 management representation letter 管理当局声明书221 marketing 推销,营销,市场学222 material inconsistency 决定性的前后矛盾223 material misstatements of fact 重大误报224 materiality 重要性225 measurement 计量226 microcomputers 微型计算器227 modified reports 变更报告228 narrative notes 叙述证券229 nature 性质230 negative assurance 消极保证231 net realizable value 可实现净值232 non-current asset register 非本期的财产登记233 non-executive directors 非执行董事234 non-sampling risk 非抽样风险235 non-statutory audits 目标236 objectivity 客观性237 obligating event 负有责任事件238 obligatory disclosure 有拘束的揭示239 obtaining work 获得工作240 occurrence 出现241 on-line computer systems （与主机）联机计算器系统242 opening balances 期初余额243 operational audits 经营审计,作业审计244 operational work plans 操作上的工作计划245 opinion shopping 意见购物246 other information 其他的信息247 outsourcing internal audit 支援外包的内部核数248 overall review of financial statements 财务报表的包括一切的评论249 overdue fees 超储未付费250 overhead absorption 管理费用分配251 periodic plan 定期的计划252 permanent audit files 永久审计档案253 personal relationships 个人的亲属关系254 planning 计划编制255 population 抽样总体256 precision 精密257 preface to ISAs and RSs 国际砂糖协定的序文和债券附卖回交易258 preliminary assessment of control risk 控制风险的预备评定259 prepayments 预付款项260 presentation and disclosure 提示和揭示261 problems of accounting treatment 会计处理的问题262 procedural approach 程序上的靠近263 procedures 程序264 procedures after accepting nomination 程序过程在接受提名之后265 procurement 采购266 professional duty of confidentiality 保密的职业责任267 projection of errors 错误的规划268 provision 备抵,准备269 public duty 公共职责270 public interest 公众利益271 publicity 宣传272 purchase ledger 购货分类账273 purchases and expenses system 买和费用系统274 purchases cut-off 买截止275 put on enquiry 询价上的期货买卖276 qualified opinion 保留意见277 qualifying disclosure 合格揭示278 qualitative aspects of errors 错误的性质上的方面279 random selection 随机选择280 reasonable assurance 合理保证281 reassessing sampling risk 再评价抽样风险282 reliability 可靠性283 remuneration 报酬284 report to management 对经营的报告285 reporting 报告286 research and development costs 研究和开发成本287 reservation of title 保留288 reserves 准备,储备289 revenue and capital expenditure 岁入和资本支出290 review 评论291 review and capital expenditure 评论和资本支出292 review 评论293 review engagement 复阅债务294 rights 认股权295 rights and obligations 认股权和待付款296 rights to information 对信息的认股权297 risk and materiality 风险和重要性298 risk-based approach 以风险为基础的方式299 romalpa case romalpa 个案300 rotation of auditor appointments 审计（查帐）员任命的循环301 rules of professional conduct 职业道德守则302 sales cut-off 销售截止303 sales system 销售（货）制度304 sales tax 销售税,营业税305 sales 销售,销货306 sample size 样本量307 sampling risk 抽样风险308 sampling units 抽样单位309 schedule of unadjusted errors 未调整的错误表310 scope and objectives of internal audit 内部核数的范围和目标311 segregation of duties 职责划分312 service organization 服务组织313 significant fluctuations or unexpected relationships 可重视的（市价）波动或不能预料的亲属关系314 small entity 小的个体315 smaller entities 比较小的个体316 sole traders 个体营业者317 sources of knowledge 知识的根源318 specimen letter on internal control 内部控制上的样本证书319 stakeholders 赌款保存人320 standardised working papers 标准化工作文件321 statement 1:integrity,objectivity and independence 声明1: 完整，客观性和独立322 statement 2:the professional duty of confidence 声明2: 信任的职业责任323 statement 3: advertising ,publicity and obtaining professional work 声明3: 广告法（学），宣传和获得专业性工作324 statement 5:changes in professional appointment 声明5: 在职业上的任命中的改变325 statistical sampling 统计抽样326 statutory audit 法定审计327 statutory books 法定卷册328 statutory duty 法定责任329 stewardship 总管的职务330 strategic plan 战略性计划331 stratification 分层332 subsequent events 期后事项333 substantive procedures 实词程序过程334 substantive tests 实质性测试335 sufficient appropriate audit evidence 充分的适当审计证据336 summarising errors summarising 错误337 sundry accruals 杂的应计项目338 supervision 监督339 supervisory and monitoring roles 监督的和检验角色340 suppliers statements 供应商的声明341 system and internal controls 系统和内部的控制342 systematic selection 系统选择法343 systems-based approach 以系统为基础的方式344 tangible non-current assets 有形的非流动资产345 tendering 投标,清偿346 terms of the engagement 债务的条件347 tests of control 控制的证人348 the AGM 周年大会349 the board 委员会350 three Es 三Es351 timing 定时352 tolerable error 可容忍误差353 trade accounts payable and purchases 贸易应付帐款和买354 trade accounts payable listing 贸易应付帐款挂牌355 training 培训356 treasury 国库,库房357 TRUE 真实358 turnbull committee turnbull 委员会359 ultra vires 越权360 uncertainty 不确定性361 undue dependence 未到（支付）期的未决362 unqualified audit report 无条件的审计报告363 unqualified report 无条件的报告364 using the knowledge 使用知识365 using the work of an expert 使用专家的工作366 valuation 计价，估价367 value for money 现金（交易）价格368 voluntary disclosure 自愿披露369 wages and salaries 工资，薪金370 wages system 工资系统371 work in progress 在产品372 working papers 工作底稿纠正：1 ability to perform the work 完成工作的能力2 acceptance procedures 验收程序5 accounts receivable listing 应收账款清单11 aged analysis 账龄分析13 agreed-upon procedures 执行商定程序15 anomalous error偶然错误18 associated firms 关联企业学习英语构词法，对单词的记忆和理解确实有很大的帮助。

CPA英语词汇表职业能力综合测试涉及的主要专业术语中英文对照表会计会计估计Accounting estimates会计分期Accounting period会计政策Accounting policies会计确认Accounting recognition会计处理Accounting treatment应付账款Accounts payable应收账款Accounts receivable累计折旧Accumulated depreciation调整事项Adjusting events摊销费用Amortization expense公平交易Arms-length transaction资产Assets资产减值损失Assets impairment loss联营公司Associates可供出售金融资产Available-for-sale financial assets 坏账准备Bad debt provision年初余额Balance at the beginning of year年末余额Balance at the end of year资产负债表Balance sheet银行存款Bank deposit基本每股收益Basic earnings per share应收票据Bills receivable账面价值Book value借款费用Borrowing costs企业合并Business combination营业税金及附加Business taxes and surcharges计量Calculation/Calculate资本公积Capital reserve资本化Capitalization/Capitalized现金流量Cash flows库存现金Cash on hand公允价值变动Change in fair value股东权益变动表Changes in equity可比性Comparability混合金融工具Compound financial instruments代销商品Consignment goods合并资产负债表Consolidated balance sheet合并利润表Consolidated income statement合并股东权益变动表Consolidated statement of changes in equity 建造合同Construction contract在建工程Construction in progress或有资产Contingent asset或有负债Contingent liability可转换公司债券Convertible notes会计差错更正Correction of accounting errors成本法Cost method主营业务成本Cost of sales from principal activities贷Credit货币计量Currency measurement流动资产Current assets流动负债Current liabilities借Debit债务重组Debt restructuring递延收益Deferred income递延所得税Deferred tax递延所得税资产Deferred tax assets递延所得税负债Deferred tax liabilities折旧Depreciation稀释每股收益Diluted earnings per share直接费用Direct costs直接人工Direct labour直接材料Direct materials直接法Direct method披露Disclosure折现系数Discount factor折现率Discount rate任意盈余公积Discretionary surplus reserve处置成本Disposal costs应付股利Dividend payable应收股利Dividend receivable应付职工薪酬Employee benefits payables股权投资Equity investment权益法Equity method预计负债Estimated liabilities/Provision预计使用寿命Estimated useful life费用Expenses公允价值Fair value融资租赁Finance lease金融资产Financial assets交易性金融资产Financial assets held for trading 财务费用Financial expenses金融工具Financial instruments金融负债Financial liabilities财务报告Financial reporting筹资活动Financing activities产成品Finished products/goods固定资产Fixed assets固定资产清理Fixed assets pending for disposal境外经营Foreign operations特许权Franchise right记账本位币Functional currency公允价值变动收益/（损失）Gains/Losses on changes in fair value 管理费用General and administrative expenses 持续经营Going concern商誉Goodwill政府补助Government grants毛利率Gross profit ratio担保Guarantee持有至到期投资Held-to-maturity investment历史成本Historical cost可辨认性Identifiable减值损失Impairment loss减值准备Impairment losses利润表Income statement所得税Income tax间接法Indirect method保险费Insurance expense无形资产Intangible assets应付利息Interest payable利率Interest rate应收利息Interest receivable集团内部销售Inter-group sales中期财务报表Interim financial statements存货Inventories投资活动Investing activities投资成本Investment cost投资收益Investment income投资性房地产Investment property合营企业Joint-venture劳务成本Labour costs土地使用权Land use right租赁Lease承租人Lessee出租人Lessor负债Liability/Liabilities贷款Loan长期股权投资Long-term equity investment 长期借款Long-term loans长期应付款Long-term payable长期应收款Long-term receivables少数股东权益Minority interests净利润Net profits非调整事项Non-adjusting events非流动性负债Non-current liabilities营业外支出Non-operating expenses营业外收入Non-operating income经营活动Operating activities经营租赁Operating lease营业利润Operating profit其他资本公积Other capital reserve其他综合收益Other comprehensive income 其他业务收入Other operating income其他应付款Other payables其他应收款Other receivables所有者权益Owner’s equity所有权Ownership实收资本Paid-in capital专利权Patent资产负债表日后事项Post balance sheet events溢价Premium预付款Prepayment现值Present value以前年度损益事项Prior year profit/loss adjustment商品Product利润Profit利润分配Profit appropriation存货跌价准备Provision for diminution in value of inventories 固定资产减值准备Provision for impairment of fixed assets 损失准备Provision for loss采购成本Purchase costs报酬率Rate of return原材料Raw materials预收款项Receipts in advance确认Recognition/Recognize可收回金额Recoverable amount可变现净值Recoverable value关联交易Related party transactions关联方Related party(ies)租赁收入Rental income重置成本Replacement costs回购Repurchase研究开发费用Research and development costs残值Residual value重组Restructuring追溯调整Retrospective adjustments销售商品收入Revenue from sales of goods收入Revenue/Income职工薪酬Salary costs售后租回交易Sale and lease back主营业务收入Sales from principal activities销售退回Sales return销售额Sales revenue销售税Sales tax分部报告Segment reporting销售费用Selling expenses股本Share capital股份期权Share options股本/资本溢价Share/Capital premium所有者权益Shareholders’equity短期借款Short-term loans专项应付款Special payables现金流量表Statement of cash flows法定盈余公积Statutory surplus reserve盈余公积Surplus reserves有形资产Tangible assets计税基础Tax basis应交税费Taxes payable暂时性差异T emporary differences交易费用Transaction costs可理解性Understandability未分配利润Undistributed profit/Retained earnings 未实现融资收益Unrealized capital gain增值税Value-added tax在产品Work in progress审计客户关系和审计业务的接受与保持Acceptance and continuanceof client and audit engagement访问控制Access controls接触信息/审计工作底稿Access to information/Audit documentation 否定意见Adverse opinion替代程序Alternative procedures分析程序Analytical procedures在集团层面实施的分析程序Analytical procedures at group level年度报告Annual report适用的财务报告框架Applicable financial reporting framework 按照适用的财务报告编制基础得到恰当会计处理和披露Appropriately accounted for and disclosed in accordance with the applicable financial reporting framework(审计证据的)适当性Appropriateness(of audit evidence)认定Assertions评估Assess保证Assurance审计调整Audit adjustment审计工作底稿Audit documentation/Audit working paper 审计证据Audit evidence审计档案Audit file会计师事务所Audit firm/Accounting firm审计意见Audit opinion审计计划Audit plan审计风险Audit risk审计抽样(抽样)Audit sampling(sampling)注册会计师（审计师）Auditor注册会计师与财务信息Auditor and financial information注册会计师的专家Auditor’s expert注册会计师的点估计或区间估计Auditor’s point estimate orauditor’s range 导致非无保留意见的事项段Basis for modification paragraph业务流程Business process（交易的）商业理由Business rationale经营风险业务风险Business risk明显微小Clearly trivial比较财务报表Comparative financial statements比较信息Comparative information被审计单位的互补性控制Compensating controls of entity under audit 完整性Completeness对集团具有财务重大性的单个组成部分Components that are of individual financial significance to the group计算机辅助审计技术Computer-assisted audit techniques审计的前提条件Conditions for an audit询证函Confirmation合并过程Consolidation process控制活动Control activities控制环境Control environment控制风险Control risk与审计相关的控制Controls relevant to the audit公司治理Corporate governance对应数据Corresponding figures截止Cut-off/As of(date)报告日（与质量控制相关）Date of report(in relation to quality control)财务报表批准日Date of the approval of the financial statements审计报告日Date of the auditor’s report财务报表日Date of the financial statements设计、执行和维护适当的控制Design,implement and maintainadequate controls(over)检查风险Detection risk偏差Deviations无法表示意见Disclaimer of opinion双重目的测试Dual-purpose test强调事项段Emphasis of matter paragraph业务工作底稿Engagement documentation/working paper业务约定书Engagement letter项目合伙人Engagement partner项目质量控制复核Engagement quality control review项目质量控制复核人员Engagement quality control reviewer 项目组Engagement team被审计单位的风险评估过程Entity’s risk assessment process 评价Evaluate可能导致对被审计单位持续经营能力产生重大疑虑的事项或情况Events or conditions that may cast significant doubt on the entity’s ability to continue as a going concern不符事项Exception存在Existence有经验的注册会计师Experienced auditor 专长Expertise信赖程度Extent of reliance函证External confirmation事实错报、判断错报和推断错报Factual misstatements,judgemental misstatements and projected misstatements财务报表Financial statements舞弊Fraud舞弊风险因素Fraud risk factors虚假财务报告Fraudulent financial reporting对财务报表使用者理解财务报表至Fundamental to users’understanding of the financial关重要statements治理Governance集团Group集团项目合伙人Group engagement partner集团层面控制Group-wide controls历史财务信息Historical financial information识别、评估和应对重大错报风险Identify,assess and respond to risk of material misstatement无法获取充分、适当的审计证据Inability to obtain sufficient appropriate audit evidence 后任注册会计师Incoming auditor 不一致Inconsistency独立性Independence与财务报告相关的信息系统Information system relevant to financial reporting审计的固有限制Inherent limitation of audit固有风险Inherent risk首次审计业务Initial audit engagement生成、记录、处理和报告交易Initiate,record,process and report transactions询问Inquiry检查Inspection中期财务信息或报表Interim financial information or statements内部审计师Internal auditors内部控制Internal control内部控制缺陷Internal control deficiency国际财务报告准则International Financial Reporting Standards 调查Investigate财务报表报出日Issuance date of the financial statements信息技术应用控制IT application controls信息技术环境IT environment会计分录和其他调整Journal entries and other adjustments会计分录Journal entry/entries严重程度Level of significance上市公司实体Listed entity管理层Management管理层偏向Management bias管理层凌驾于控制之上Management override of controls管理当局声明书Management representation letter管理层对其自身责任的认可与理解Management’s acknowledgement and understanding of its responsibilities 管理层的专家Management’s expert重大类别的交易、账户余额和披露Material classes of transactions,account balances and disclosure重大不确定性Material uncertainty财务报表整体的重要性Materiality for the financial statements as a whole侵占资产Misappropriation of assets错报Misstatement对事实的错报Misstatement of fact非标准审计报告Modified audit report非无保留意见Modified opinion监控Monitoring对控制的监督Monitoring of controls审计程序的性质、时间安排和范围Nature,timing and extent of audit procedures 消极式函证Negative confirmation网络事务所Network firm违反法律法规Non-compliance未回函Non-response非抽样风险Non-sampling risk观察Observation发生Occurrence期初余额Opening balances内部控制的运行有效性Operating effectiveness of internal control其他信息Other information其他事项段Other matter paragraph会计估计的结果Outcome of an accounting estimate超出正常经营过程Outside the normal course of business总体审计方案Overall audit approach总体审计策略Overall audit strategy总体结论Overall conclusion总体应对措施Overall responses合伙人Partner实际执行的重要性Performance materiality人员Personnel广泛性Pervasive计划活动Planning activities总体Population/Overall积极式函证Positive confirmation执业人员Practitioner前任注册会计师Predecessor auditor初步业务活动Preliminary engagement activities与管理层和治理层（如适用）责任相关的执行审计工作的前提Premise,relating to the responsibilities of management and,where appropriate,those charged with governance, on which an audit is conducted编制和列报财务报表Prepare and present the financial statements列报与披露Presentation and disclosure收入确认存在舞弊风险的假定Presumed fraud risks in revenue recognition防止或发现并纠正重大错报Prevent or detect and correct material misstatement 专业胜任能力Professional competence 职业判断Professional judgment职业怀疑态度Professional skepticism业务执行Provision of service/Delivery of service通常对决定财务报表中的重大金额和披露有直接影响的法律法规的规定Provisions of laws and regulations generally recognized to have a direct effect on the determination of material amounts and disclosures in the financial statements具有适当资格的外部人员Qualified external person保留意见Qualified opinion量化财务影响Quantification of the financial impacts合理保证（针对审计业务和质量控制）Reasonable assurance(in the context of audit engagements,and in quality control) 合理性测试Reasonableness test重新计算Re-calculation连续审计业务Recurring audit engagements将认定层次的审计风险降至可接受的低水平Reduce audit risk at the assertion level to an acceptably low level关联方Related parties具有支配性影响的关联方Related parties with dominant influence管理层以前未识别或未向注册会计师披露的关联方关系或关联方交易Related party relationships or transactions that management has not identified or disclosed to the auditor按照等同于公平交易中通行的条款执行的关联方交易Related party transactions conducted on terms equivalent to those prevailing in an arm’s length transaction（审计证据的）相关性和可靠性Relevance and reliability(of audit evidence)相关职业道德要求Relevant ethical requirements 剩余期间Remaining period重新执行Re-performance管理层施加的限制Restrictions imposed by management复核(与质量控制相关)Review(in relation to quality control)权利与义务Rights and obligations风险评估程序Risk assessment procedures重大错报风险Risk of material misstatement财务报表层次和认定层次的重大错报风险Risk of material misstatement at financial statement level and at assertion level 样本量Sample size抽样Sampling抽样风险Sampling risk抽样单元Sampling unit选择和运用会计政策Selection and application of accounting policies 选取测试项目Selection of items for testing重要组成部分Significant component值得关注的内部控制缺陷Significant deficiencies in internal control重大事项Significant matters特别风险Significant risk重大非常规交易Significant unusual transactions 特定的审计程序Specified audit procedures员工Staff统计抽样Statistical sampling存货盘点Stocktake分层Stratification期后事项Subsequent events实质性分析程序Substantive analytical procedures 实质性程序Substantive procedure（审计证据的）充分性Sufficiency(of audit evidence)补充信息Supplementary information测试Test控制测试Test of controls细节测试Test of details特定类别的交易、账户余额或披露的一个或多个重要性水平The materiality level or levels for particular classes of transactions,account balances or disclosures治理层Those charged with governance 错报的临界值Threshold for misstatements可容忍错报T olerable misstatement可容忍偏差率Tolerable rate of deviation趋势分析法、比率分析法、合理性测试法和回归分析法Trend analysis,ratio analysis,reasonableness test,and regression analysis不确定性Uncertainty未更正错报Uncorrected misstatements标准审计报告Unmodified audit report无保留意见Unqualified opinion计价与分摊Valuation and allocation/amortization 穿行测试Walk-through test解除业务约定Withdraw from the engagement书面声明Written representation职业道德可接受的水平Acceptable level广告Advertising过度推介Advocacy承担管理层职责Assume management responsibilities鉴证客户Assurance client鉴证业务Assurance engagement鉴证业务项目组Assurance team审计客户Audit client审计业务Audit engagement审计项目组Audit team近亲属Close family密切私人关系Close personal relationship保密Confidentiality利益冲突Conflicts of interest或有收费Contingent fee冷却期Cooling off period现任会计师Current accountant/auditor直接经济利益Direct financial interest董事或高级管理人员Director or senior officer/senior management应有的关注Due care消除或降低不利影响Eliminate or reduce threats项目合伙人Engagement partner项目质量控制复核Engagement quality control review项目组Engagement team外部专家External expert密切关系Familiarity经济利益Financial interests历史财务信息Historical financial information直系亲属/主要近亲属Immediate family独立性Independence从实质上和形式上保持独立性Independence of mind,Independence in appearance 间接经济利益Indirect financial interest诚信Integrity外在压力Intimidation/Pressure关键审计合伙人Key audit partner上市实体Listed entity长期存在业务关系Long association(with an audit client)严重虚假或误导性的陈述Materially false or misleading statement非鉴证服务Non-assurance services客观和公正性Objectivity专业服务Professional services拟接受的客户Prospective client公众利益实体Public interest entity关联实体Related entity审阅客户Review client审阅业务Review engagement审阅项目组Review team轮换Rotation防范措施Safeguards自身利益Self-interest自我评价Self-review重要且密切的商业关系Significant and close business relationship 特殊目的财务报表Special purpose financial statements鉴证业务的对象Subject matter of assurance engagement 不利影响、威胁Threats税法兼营Also engaged in应计税款Accrued tax从价税Ad valorem tax加计扣除Additional deduction附加税Additional tax/Surcharge所得额调整Adjustment of income税后所得After-tax income准予扣除数Allowable deductions税收可抵免额Allowable tax credit从量定额Amount based on quantity增值额Amount of appreciation/Value added销售额Amount of sales抵免税额Amount of tax credit应纳税所得额Amount of taxable income扣除项目金额Amount of the deductions适用税额Applicable tax amount适用税率Applicable tax rates计税成本Assessable cost核定所得额Assessable income平均成本利润率Average cost-plus margin rate平均销售价格Average sales price营业税Business tax偶然所得Casual income所得项目Category of income组成计税价格Composite taxable price本纳税年度Current tax year所得税申报Declaration of income tax扣除项目Deductible items免税项目扣除Deduction of the tax exemption item 契税Deed tax视同销售Deemed sales/sales equivalent免除纳税义务Discharge of tax obligation应税商品Dutiable goods纳税义务Duty of tax payment权益性投资收益Earning from equity investments雇员福利，职工福利Employee benefit企业所得税Enterprise income tax国外所得收入Foreign earned income一般纳税人General taxpayer特许权使用费所得Income from franchise royalty利息、股息、红利所得Income from interests,dividends and bonuses劳务所得Income from labor service财产租赁所得Income from leasing of property生产经营所得Income from production and business operation 转让财产所得Income from property transfer 工资薪金所得Income from wages,salaries财产转让收入Income from property transfer所得税抵免Income tax credit申报缴纳所得税Income tax declaration应纳所得税Income tax payable接受捐赠所得Income from donation个人所得税Individual income tax增值税进项税额Input value added tax非正常损失Irregular loss滞纳金Late fee清算所得税Liquidation income tax最低应纳税所得额Minimum taxable income增值税起征点Minimum threshold of value-added Tax混合销售行为Mixed sales activities所得税前净所得Net income before income tax税后净利润Net profit after tax非货币资产Non-monetary asset不征税收入Non-taxable income不计入征税范围Not included in the scope of taxable activities财产原值Original value of the property/Cost of property 当期销项税额Output tax for the period增值税销项税额Output value added tax滞纳税款/欠税Overdue tax应补缴税款Payment of tax in arrears累进税率Progressive tax rate比例税率Proportional tax rate公益性捐赠Public welfare donations房产税Real estate tax居民纳税人Resident taxpayer资源税Resource tax含税销售额Sales amount including tax所得税征收范围Scope of income tax/Subject to income tax 小规模纳税人Small-scale taxpayer源泉扣缴Source withholding纳税特别扣除项目Special deductible items特殊性税务处理Special tax treatment印花税Stamp tax应征税额Tax accrued税额Tax amounts税基/计税依据Tax base税种Tax category消费税税率Tax computation税收抵免Tax credit抵免限额Tax credit quota纳税期限Tax deadline税前可扣除项目Tax deductible items税收减免Tax deduction or exemption计税差异Tax differences到期应纳税款Tax due漏税/逃税Tax evasion免税Tax exemption纳税申报Tax filing本期税额Tax for the period/year已纳税额Tax paid应纳税额Tax payable纳税期限Tax payment deadline税率Tax rate减税Tax reduction退税Tax refund税收附加Tax surcharge起征点Tax threshold计税价格Tax value/Taxable price减免税额Tax amount deducted应税所得Taxable income应税项目Taxable item纳税期间Taxable period对股息征税Taxation of dividends免税收入Tax-exempt income免税税目Tax-exempt item免税利润Tax-exempt profit含税价格Tax-included price纳税人Taxpayer土地使用税Urban land-use tax增值税Value added tax(VAT)土地增值税Value-added tax on land/Land appreciation tax 增值税减免VAT exemption or reduction车船税Vehicle and vessel tax车辆购置税Vehicle purchase tax扣缴义务人Withholding agent代扣代缴税款Withholding and remitting tax预提所得税Withholding income tax零税率Zero tax rate财务成本管理应收账款周转次数Accounts receivable turnover应收账款周转天数Accounts receivable turnover days取得成本Acquisition cost实际增长率Actual growth rate实际利率Actual interest rate配股后每股价格After-allotment price per share配股权价值Allotment option value配股价格Allotment price预付年金（即付年金、期初年金）Annuity due会计报酬率法Accounting rate of return(ARR)平均交货时间Average delivery time贝塔（β）系数Beta coefficient债券评级Bond rating债券估价Bond valuation每股净资产Book value per share(BPS)盈亏临界点Break-even point保险储备（安全存量）Buffer inventory资本支出Capital expenditure持有成本Carrying cost现金预算Cash budget现金股利Cash dividend现金流量利息保障倍数Cash flow interest coverage ratio经营活动现金流量Cash flows from operational activities 混合租赁Combination lease佣金Commission普通股Common stock补偿性余额Compensating balance复利Compound interest全面预算Comprehensive budget企业价值评估Corporate valuation成本性态Cost behavior成本中心Cost centre成本的归集和分配Cost collection and allocation资本成本Cost of capital税后债务成本Cost of debt after tax成本差异Cost variance平息债券Coupon bond债券票面利率Coupon interest rate流动资产周转次数Current assets turnover流动资产周转天数Current assets turnover days流动比率Current ratio本期收入乘数Current sales multiplier债务市场Debt market/Bond market资产负债率Debt-to-asset ratio产权比率Debt-to-equity ratio股利宣告日Declaration date财务杠杆系数Degree of financial leverage(DFL)直接租赁Direct leasing折现率Discount rate纯贴现债券（零息债券）Discounted bond(Zero coupon bond) 股利支付率Dividend payout ratio经营杠杆系数Degree of operating leverage(DOL)股价下行乘数Downstream price multiplier总杠杆系数Degree of total leverage(DTL)息前税前利润Earnings before interests and taxes(EBIT)经济订货量Economic order quantity(EOQ)每股盈余稀释EPS dilution每股盈余无差别点法EPS indifferent point method(EBIT-EPS break even analysis)每股盈余最大化EPS maximization每股盈余Earnings per share(EPS)权益乘数Equity multiplier股权价值Equity value经济增加值Economic value added(EVA)除息日Ex-dividend date执行价格Exercise price/Strike price外部融资销售增长比External financing needed to sales growth ratio 融资租赁Financial lease/Capital lease财务估价Financial valuation完工产品Finished goods固定预算Fixed budget弹性预算Flexible budget浮动利率Floating interest rate浮动优惠利率Floating prime interest rate债务现金流量Free cash flows of creditors股权现金流量Free cash flows of equity实体现金流量Free cash flows of firm复利终值系数FV interest factor预付年金终值系数FV interest factor of annuity due终值Future value(FV)管理费用General and administrative expense持续经营价值Going concern value毛租赁Gross lease营业现金毛流量Gross operating cash flows套期保值原理Hedging principle间接成本Indirect cost通货膨胀率Inflation rate利息保障倍数Interest coverage ratio税后利息率Interest rate after tax内含增长率Internal growth rate内部转移价格Internal transfer price内在市销率Intrinsic sales multiplier内在价值Intrinsic value存货周转次数Inventory turnover存货周转天数Inventory turnover days投资中心Investment center内含报酬率法Internal rate of return(IRR)非相关成本Irrelevant cost发行价格Issuance price租赁期Lease term租赁资产Leasehold property承租人Lessee出租人Lessor杠杆贡献率Leverage contributing ratio杠杆租赁Leverage lease清算价值Liquidation value短期偿债能力比率Liquidity ratios长期债券Long-term bond制造费用预算Manufacturing overhead budget 边际贡献率Marginal contribution ratio市场组合Market portfolio市场价格Market price市价稀释Market price dilution市场风险溢价Market risk premium债券到期日Maturity date市场增加值Market value added(MAV)最大最小法Maximin method企业价值最大化Maximization of firm’s value股东财富最大化Maximization of shareholders’wealth 混合成本Mixed cost互斥项目Mutually exclusive projects/events流通债券Negotiable bond净财务杠杆Net financial leverage净租赁Net lease营业现金净流量Net operating cash flows销售净利率Net profit margin净现值法NPV method。

20XX年注册会计师考试常考英语词汇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 basis1/ 5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 -2/ 5enterprise 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 reserve3/ 5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 ad-ministrative expenses4/ 5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 equivalent5/ 5。

cpa考试常用词汇大全以下是CPA考试常用词汇大全，供您参考：1. 财务会计 (Financial Accounting)2. 管理会计 (Managerial Accounting)3. 基本账户 (Basic Account)4. 账务出纳 (Accounting Teller)5. 损益表 (Profit and Loss Statement)6. 资产负债表 (Balance Sheet)7. 现金流量表 (Cash Flow Statement)8. 会计事务所 (Accounting Firm)9. 审计员 (Auditor)10. 费用 (Cost)11. 收入 (Revenue)12. 利润 (Profit)13. 成本 (Expense)14. 预算 (Budget)15. 盈余 (Surplus)16. 爆库通告 (Inventory Turnover)17. 常规会计 (Traditional Accounting)18. 税收会计 (Tax Accounting)19. 会计柜员 (Accountant Clerk)20. 财务分析师 (Financial Analyst)21. 财务管理师 (Financial Manager)22. 《美国通用会计原则》 (GAAP，Generally Accepted Accounting Principles)23. 资本成本 (Cost of Capital)24. 计时费用 (Time Cost)25. 静态资本预算 (Static Capital Budgeting)26. 动态资本预算 (Dynamic Capital Budgeting)27. 股东财产权益 (Stockholders' Equity)28. 债权人权益 (Creditors' Equity)29. 其他权益 (Other Equity)30. 取现权 (Option)31. 税收证券 (Tax Security)32. 资格审查 (Qualification Review)33. 税收审计 (Tax Audit)34. 致富规划 (Wealth Planning)35. 财务风险 (Financial Risk)36. 利润率 (Profit Margin)37. 会计准则 (Accounting Standards)38. 财务报告 (Financial Report)39. 财务问题 (Financial Issues)40. 合并财务报表 (Consolidated Financial Statements)41. 财务预测 (Financial Forecasting)42. 风险管理 (Risk Management)43. 投资组合 (Portfolio)44. 覆盖保险 (Covered Insurance)45. 投机交易 (Speculative Trading)46. 会计周期 (Accounting Cycle)47. 股权法 (Equity Method)48. 企业合并 (Business Combination)49. 公允价值计量 (Fair Value Measurement)50. 资产收购 (Acquisition)。

注册会计师实用英语词汇1backed bill 背书票据2back-end load后期负担3backer①票据担保人②财务支持人4backlog depreciation 欠提折旧5back order 欠交订货6back pay 欠付工资7back tax 欠交税款8back-to-back credit 对开信用证9back-to-back loan对销贷款10back wardation 倒价11backward integration 逆向合并12bad check 空头支票13bad debt 呆账,呆账账户14bad debt aount 呆账账户15bad debt expense 呆账费用16bad debt ratio 呆账比率17bad debt recovery 呆账收回18bailment 寄销,寄托19bailout 抽资20bailout period 投资返还期21balance①余额②平衡22balance budget 平衡预算23balance due 结欠余额24balance fund 平衡基金25balance of aount 账户余额26balance of payment 国际收支差额27balance of retained earnings 留存收益余额28balance sheet 资产负债表29balance sheet aount 资产负债表账户30balance sheet analysis 资产负债表分析31balance sheet audit 资产负债表审计32balance sheet date 结账日期33balance sheet ratio 资产负债表比率34balance sheet total 资产负债表总额35balloon payment 漂浮式付款36avoidable cost 可防止本钱37back charge 欠费费用38back date 倒填日期,填早日期。

现金Cash in hand银行存款Cash in bank其他货币资金-外埠存款Other monetary assets - cash in other cities其他货币资金-银行本票Other monetary assets - cashier…s check其他货币资金-银行汇票Other monetary assets - bank draft其他货币资金-信用卡Other monetary assets - credit cards其他货币资金-信用证保证金Other monetary assets - L/C deposit其他货币资金-存出投资款Other monetary assets - cash for investment 短期投资-股票投资Investments - Short term - stocks短期投资-债券投资Investments - Short term - bonds短期投资-基金投资Investments - Short term - funds短期投资-其他投资Investments - Short term - others短期投资跌价准备Provision for short-term investment长期股权投资-股票投资Long term equity investment - stocks长期股权投资-其他股权投资Long term equity investment - others长期债券投资-债券投资Long term securities investemnt - bonds长期债券投资-其他债权投资Long term securities investment - others 长期投资减值准备Provision for long-term investment应收票据Notes receivable应收股利Dividends receivable应收利息Interest receivable应收帐款Trade debtors坏帐准备- 应收帐款Provision for doubtful debts - trade debtors预付帐款Prepayment应收补贴款Allowance receivable其他应收款Other debtors坏帐准备- 其他应收款Provision for doubtful debts - other debtors 其他流动资产Other current assets物资采购Purchase原材料Raw materials包装物Packing materials低值易耗品Low value consumbles材料成本差异Material cost difference自制半成品Self-manufactured goods库存商品Finished goods商品进销差价Difference between purchase & sales of commodities 委托加工物资Consigned processiong material委托代销商品Consignment-out受托代销商品Consignment-in分期收款发出商品Goods on instalment sales存货跌价准备Provision for obsolete stocks待摊费用Prepaid expenses待处理流动资产损益Unsettled G/L on current assets待处理固定资产损益Unsettled G/L on fixed assets委托贷款-本金Consignment loan - principle委托贷款-利息Consignment loan - interest委托贷款-减值准备Consignment loan - provision固定资产-房屋建筑物Fixed assets - Buildings固定资产-机器设备Fixed assets - Plant and machinery固定资产-电子设备、器具及家具Fixed assets - Electronic Equipment, furniture and fixtures固定资产-运输设备Fixed assets - Automobiles累计折旧Accumulated depreciation固定资产减值准备Impairment of fixed assets工程物资-专用材料Project material - specific materials工程物资-专用设备Project material - specific equipment工程物资-预付大型设备款Project material - prepaid for equipment工程物资-为生产准备的工具及器具Project material - tools and facilities for production在建工程Construction in progress在建工程减值准备Impairment of construction in progress固定资产清理Disposal of fixed assets无形资产-专利权Intangible assets - patent无形资产-非专利技术Intangible assets - industrial property and know-how无形资产-商标权Intangible assets - trademark rights无形资产-土地使用权Intangible assets - land use rights无形资产-商誉Intangible assets - goodwill无形资产减值准备Impairment of intangible assets长期待摊费用Deferred assets未确认融资费用Unrecognized finance fees其他长期资产Other long term assets递延税款借项Deferred assets debits应付票据Notes payable应付帐款Trade creditors预收帐款Adanvances from customers代销商品款Consignment-in payables其他应交款Other payable to government其他应付款Other creditors应付股利Proposed dividends待转资产价值Donated assets预计负债Accrued liabilities应付短期债券Short-term debentures payable其他流动负债Other current liabilities预提费用Accrued expenses应付工资Payroll payable应付福利费Welfare payable短期借款-抵押借款Bank loans - Short term - pledged短期借款-信用借款Bank loans - Short term - credit短期借款-担保借款Bank loans - Short term - guaranteed一年内到期长期借款Long term loans due within one year一年内到期长期应付款Long term payable due within one year 长期借款Bank loans - Long term应付债券-债券面值Bond payable - Par value应付债券-债券溢价Bond payable - Excess应付债券-债券折价Bond payable - Discount应付债券-应计利息Bond payable - Accrued interest长期应付款Long term payable专项应付款Specific payable其他长期负债Other long term liabilities应交税金-所得税Tax payable - income tax应交税金-增值税Tax payable - VAT应交税金-营业税Tax payable - business tax应交税金-消费税Tax payable - consumable tax应交税金-其他Tax payable - others递延税款贷项Deferred taxation credit股本Share capital已归还投资Investment returned利润分配-其他转入Profit appropriation - other transfer in利润分配-提取法定盈余公积Profit appropriation - statutory surplus reserve利润分配-提取法定公益金Profit appropriation - statutory welfare reserve利润分配-提取储备基金Profit appropriation - reserve fund利润分配-提取企业发展基金Profit appropriation - enterprise development fund利润分配-提取职工奖励及福利基金Profit appropriation - staff bonus and welfare fund利润分配-利润归还投资Profit appropriation - return investment by profit利润分配-应付优先股股利Profit appropriation - preference shares dividends利润分配-提取任意盈余公积Profit appropriation - other surplus reserve利润分配-应付普通股股利Profit appropriation - ordinary shares dividends利润分配-转作股本的普通股股利Profit appropriation - ordinary shares dividends converted to shares期初未分配利润Retained earnings, beginning of the year资本公积-股本溢价Capital surplus - share premium资本公积-接受捐赠非现金资产准备Capital surplus - donation reserve资本公积-接受现金捐赠Capital surplus - cash donation资本公积-股权投资准备Capital surplus - investment reserve资本公积-拨款转入Capital surplus - subsidiary资本公积-外币资本折算差额Capital surplus - foreign currency translation 资本公积-其他Capital surplus - others盈余公积-法定盈余公积金Surplus reserve - statutory surplus reserve盈余公积-任意盈余公积金Surplus reserve - other surplus reserve盈余公积-法定公益金Surplus reserve - statutory welfare reserve盈余公积-储备基金Surplus reserve - reserve fund盈余公积-企业发展基金Surplus reserve - enterprise development fund盈余公积-利润归还投资Surplus reserve - reture investment by investment 主营业务收入Sales主营业务成本Cost of sales主营业务税金及附加Sales tax营业费用Operating expenses管理费用General and administrative expenses财务费用Financial expenses投资收益Investment income其他业务收入Other operating income营业外收入Non-operating income补贴收入Subsidy income其他业务支出Other operating expenses营业外支出Non-operating expenses所得税Income tax直接人工成本差异(direct labor variance)直接材料成本差异(direct material variance)在产品计价(work-in-process costing)联产品成本计算(joint products costing)生产成本汇总程序(accumulation process of procluction cost) 制造费用差异(manufacturing expenses variance)实际成本与估计成本(actual cost and estimated cost)工资费用分配(salary costs allocation)成本曲线(cost curve)农业生产成本(agriculture production cost)原始成本和重置成本(original cost and replacement cost)工程施工成本直接成本与间接成本(direct cost and indirect cost)可控成本(controllable cost)制造费用分配(manufacturing expenses allocation)理论成本与应用成本(theory cost and practice cost)辅助生产成本分配(auxiliary production cost allocation)期间,费用成本控制程序(procedure of cost control)成本记录(cost entry, cost recorder cost agenda)成本计算分批法(job costing method)成本计算分步法直接人工成本差异(direct labor variance)成本控制方法(cost control method)一、小数表示法1. 小数用基数词来表示，以小数点为界，小数点左首的数字为一个单位，表示整数，数字合起来读；小数点右首的数字为一个单位，表示小数，数字分开来读；小数点读作point，o读作zero或o［ou］，整数部分为零时，可以省略不读。

注会《会计》英语词汇大全会计主任结平的帐户帐单帐帐户分类往来帐帐户式资产负债表帐户式损益表应付帐款应收帐款支出表收入表帐户名称，会计科目或会计年度应付款分类帐（会计期间）（通常是一年) 资产负债表：可以不大写b 利润表：( ) 利润分配表：现金流量表： 1、部门的称谓市场部销售部（也有其它讲法，如宝洁公司销售部叫客户生意发展部）客户服务，例如客服员叫，R 人事部行政部 . 财务部& 产品供应，例如产品调度员叫P 2、人员的称谓助理秘书前台接待小姐文员，如会计文员为主任经理总经理，入场费运费小费学费价格，代价制造费用材料费管理人员工资奖金退职金补贴外保劳务费福利费会议费加班餐费市内交通费通讯费电话费水电取暖费税费租赁费管理费车辆维护费油料费培训费接待费图书、印刷费运费保险费支付手续费杂费折旧费机物料消耗劳动保护费总监总会计师高级如高级经理为营业费用代销手续费运杂费保险费展览费广告费管理费用职工工资修理费低值易耗摊销办公费差旅费工会经费研究与开发费福利费职工教育经费待业保险费劳动保险费医疗保险费会议费聘请中介机构费咨询费诉讼费业务招待费技术转让费矿产资源补偿费排污费房产税车船使用税() 土地使用税印花税财务费用利息支出汇兑损失各项手续费各项专门借款费用帐目名词一、资产类流动资产货币资金现金银行存款其他货币资金外埠存款银行本票 ''s 银行汇票信用卡信用证保证金存出投资款短期投资股票- 债券- 基金- 其他- 短期投资跌价准备应收款应收票据银行承兑汇票商业承兑汇票应收股利应收利息应收账款其他应收款坏账准备预付账款应收补贴款库存资产物资采购原材料包装物低值易耗品材料成本差异自制半成品库存商品商品进销差价委托加工物资- 委托代销商品 a 受托代销商品 a 存货跌价准备分期收款发出商品待摊费用长期投资长期股权投资股票投资其他股权投资长期债权投资债券投资其他债权投资长期投资减值准备股权投资减值准备债权投资减值准备 ''s 委托贷款本金利息减值准备固定资产房屋建筑物机器设备运输设备工具器具累计折旧固定资产减值准备房屋、建筑物减值准备机器设备减值准备工程物资专用材料专用设备预付大型设备款为生产准备的工具及器具在建工程安装工程在安装设备技术改造工程大修理工程在建工程减值准备固定资产清理无形资产专利权非专利技术商标权 , 著作权土地使用权商誉无形资产减值准备专利权减值准备商标权减值准备未确认融资费用待处理财产损溢待处理财产损溢待处理流动资产损溢待处理固定资产损溢二、负债类短期负债短期借款应付票据银行承兑汇票商业承兑汇票应付账款预收账款代销商品款应付工资应付福利费应付股利应交税金应交增值税进项税额已交税金转出未交增值税减免税款销项税额出口退税进项税额转出出口抵减内销产品应纳税额转出多交增值税未交增值税应交营业税应交消费税应交资源税应交所得税应交土地增值税应交城市维护建设税应交房产税应交土地使用税应交车船使用税() 应交个人所得税其他应交款其他应付款预提费用其他负债待转资产价值预计负债长期负债长期借款一年内到期的长期借款一年后到期的长期借款应付债券债券面值, 债券溢价债券折价应计利息长期应付款应付融资租赁款一年内到期的长期应付一年后到期的长期应付专项应付款一年内到期的专项应付一年后到期的专项应付递延税款三、所有者权益类 '' 资本实收资本(或股本) ( ) 实收资本实收股本已归还投资公积资本公积资本(或股本)溢价 ( ) 接受捐赠非现金资产准备股权投资准备拨款转入外币资本折算差额其他资本公积盈余公积法定盈余公积任意盈余公积法定公益金储备基金企业发展基金利润归还投资利润本年利润利润分配其他转入提取法定盈余公积提取法定公益金提取储备基金提取企业发展基金提取职工奖励及福利基金'' 利润归还投资应付优先股股利提取任意盈余公积应付普通股股利转作资本(或股本)的普通股股利( ) 未分配利润四、成本类生产成本基本生产成本辅助生产成本制造费用材料费管理人员工资奖金退职金补贴外保劳务费福利费会议费加班餐费市内交通费通讯费电话费水电取暖费税费租赁费管理费车辆维护费油料费培训费接待费图书、印刷费运费保险费支付手续费杂费折旧费机物料消耗劳动保护费季节性停工损失劳务成本五、损益类收入业务收入主营业务收入产品销售收入服务收入其他业务收入材料销售代购代售包装物出租出让资产使用权收入返还所得税其他收入投资收益短期投资收益长期投资收益计提的委托贷款减值准备补贴收入国家扶持补贴收入其他补贴收入营业外收入非货币性交易收益现金溢余处置固定资产净收益出售无形资产收益固定资产盘盈罚款净收入支出业务支出主营业务成本产品销售成本服务成本主营业务税金及附加营业税消费税城市维护建设税资源税土地增值税5405 其他业务支出销售其他材料成本其他劳务成本其他业务税金及附加费费用营业费用代销手续费运杂费保险费展览费广告费管理费用职工工资修理费低值易耗摊销办公费差旅费工会经费研究与开发费福利费职工教育经费待业保险费劳动保险费医疗保险费会议费聘请中介机构费咨询费诉讼费业务招待费技术转让费矿产资源补偿费排污费房产税车船使用税() 土地使用税印花税财务费用利息支出汇兑损失各项手续费各项专门借款费用营业外支出捐赠支出减值准备金非常损失处理固定资产净损失出售无形资产损失固定资产盘亏债务重组损失罚款支出所得税以前年度损益调整。