CPA英语词汇6科全-Excel版.xlsx

accounting 会计

double-entry system 复式记账法

Debit 借记

Credit 贷记

accounting basic assumption 会计基本假设

accounting entity 会计主体

going concern 持续经营

accounting periods 会计分期

monetary measurement 货币计量

accounting basis 会计基础

accrual basis 权责发生制

cash basis收付实现制

accounting policies 会计政策

substance over form 实质重于形式

accounting elements 会计要素

recognition 确认

initial recognition 初始确认

measurement 计量

subsequent measurement 后续计量

asset 资产

liability 负债

owners’ equity 所有者权益

shareholder‘s equity股东权益

expense 费用

profit 利润

residual equity 剩余权益

residual claim 剩余索取权

capital 资本

gains 利得

loss 损失

retained earnings 留存收益

share premium股本溢价

historical cost 历史成本

replacement cost 重置成本

Balance Sheet / Statement of Financial Position 资产负债表

Income Statement 利润表

Cash Flow Statement 现金流量表

Statement of changes in ownersequity (or shareholders' equity )所有者权益（股东权益）变动表

notes 附注

financial assets 金融资产

cash on hand 库存现金

bank deposits 银行存款

A/R account receivable应收账款

notes receivable 应收票据

others receivable 其他应收款项

equity investment 股权投资

bond investment 债券投资

derivative financial instrument 衍生金融工具

active market 活跃市场

quotation 报价

financial assets at fair value through profit or loss 以公允价值计量且其变动计入当期损益的金融资产

those designated as at fair value through profit or loss 指定为以公允价值计量且其变动计入当期损益的金融资产 financial assets held for trading 交易性金融资产

financial liability 金融负债

transaction costs 交易费用

incremental external cost 新增的外部费用

cash dividend declared but not distributed 已宣告但尚未发放的现金股利

profit and loss arising from fair value changes 公允价值变动损益

Held-to-maturity investments 持有至到期投资

amortized cost 摊余成本

effective interest rate 实际利率

effective interest method实际利率法

loan 贷款

receivables 应收账款

available-for-sale financial assets 可供出售金融资产

impairment of financial assets 金融资产减值

impairment loss of financial assets 金融资产减值损失

transfer of financial assets 金融资产转移

transfer of the financial asset in its entirety 金融资产整体转移

transfer of a part of the financial asset 金融资产部分转移

derecognition 终止确认，撤销承认

derecognize 撤销承认

inventory 存货

finished goods 产成品

WIP, work in progress 在产品

raw materials 原材料

semi-finished goods 半成品

merchandize 商品

cost of inventory 存货成本

cost of purchase 采购成本

cost of conversion 加工成本

production overhead 制造费用

storage costs 仓储成本

FIFO method, first in first out method 先进先出法

weighted average method加权平均法

specifil identification method个别计价法

provision for impairment of inventory 存货跌价准备

reverse of provision for impairment of inventory 存货跌价准备转回

NRV,net realizable value 可变现净值

the lower of cost and NRV成本与可变现净值孰低

loss of inventories discovered in an inventory counting 存货盘亏

losses or damages of inventories 存货损毁

long-term equity investments 长期股权投资

business combination 企业合并

jointly controlled enterprise / joint venture 合营企业

equity securities权益性证券

debt securities债券性证劵

ownership level所有权比例

affiliated companies 关联公司

associate联营企业

joint control 共同控制

significant influence 重大影响

investor投资者

investee 被投资企业

cost method 成本法

equity method 权益法

non-cash assets非现金资产

initial investment cost 初始投资成本

book value账面价值

long-term equity investment acquired by paying cash 以支付现金取得的长期股权投资

long-term equity investment acquired by the issue of equity securities 以发行权益性证券方式取得的长期股权投资reliable measurement / be reliably measured 可靠计量

fair value of identifiable net assets 可辨认净资产公允价值

disposal of long-term equity investment 长期股权投资的处置

fixed assets固定资产

Non-current assets非流动资产

useful life / service life 使用寿命

tangible assets 有形资产

purchased fixed assets 外购固定资产

self-constructed fixed asset 自行建造固定资产

lump sum payment 整笔付款，一次总付，一次总算

delivery cost 运输费

handling costs 装卸费

installation costs 安装费

packing charges 包装费

professional fees 专业人员服务费

costs of abandoning the asset at the end of its use 弃置费用

depreciation 折旧

accumulated depreciation 累计折旧

original cost原值

estimatedet residual value 预计净残值

depreciable amount 应计折旧额

provision for impairment 减值准备

non-physical deterioration 无形损耗

physical wear and tear 有形损耗

depreciation rate 折旧率

depreciation method 折旧方法

straightline method 年限平均法

units of production method 工作量法

the double declining balance method 双倍余额递减法

the sum-of-the-years-digits method 年数总和法

accelerated depreciation 加速折旧

subsequent expenditure 后续支出

disposal of fixed assets 固定资产处置

losses of fixed assets discovered in an asset count 固定资产盘亏

intangible assets 无形资产

expenditure on research and development R&D 研究开发费用

self-generated goodwill 自创商誉

amortization of intangible assets 无形资产摊销

intangible assets with uncertain useful life 使用寿命不确定的无形资产

indefinite useful life 不确定的使用寿命

finite useful life 有限的使用寿命

disposal of intangible assets 无形资产的处置

sales of intangible assets 无形资产出售

retirements of intangible asset 无形资产的报废

investment Property 投资性房地产

a land use right that is leased out 已出租的土地使用权

a building that is leased out 已出租的建筑物

a land use right held for transfer upon capital appreciation 持有并准备增值后转让的土地使用权

owner-occupied property 自用房地产

property held as inventories 作为存货的房地产

purchased investment property 外购投资性房地产

self-constructed investment property 自行建造投资性房地产

cost model for subsequent measurement of investment property 采用成本模式进行后续计量的投资性房地产

fair value model for subsequent measurement of investment property采用公允价值模式进行后续计量的投资性房地产transfer 转换

date of transfer 转换日

impairment of assets 资产减值

impairment loss for an asset 资产减值损失

recognizing an impairment loss for an asset 资产减值损失的确认

recoverable amount 可收回金额

measuring recoverable amount of an asset 资产可回收金额的计量

indicators of assets impairment 资产减值的迹象

testing of assets impairment 资产减值的测试

internal transferring price 内部转移价格

asset group 资产组

impairment testing for corporate assets / to test corporate assets for impairment 总部资产的减值测试

corporate assets 总部资产

goodwill / business reputation 商誉

carrying amount 账面价值

an arm's length transaction 公平交易

projection of cash flows 现金流预计

provision for impairment loss of the asset 资产减值损失计提

current liability 流动负债

non-current liability 非流动负债

short-term loan 短期借款

long-term loan 长期借款

accounts payable and receipts in advance 应付及预收款项

notes payable 应付票据

debenture payables / debt securities issued应付债券

current portion of non-current liability 一年内到期的非流动负债

interest payable 应付利息

dividend payable 应付股利

tax payable 应交税费

employee benefits payable 应付职工薪酬

other payables 其他应付款

long-term payables 长期应付款

deferred tax liabilities 递延所得税负债

purchase assets by deferred payment with the substance of financing 具有融资性质的延期付款购买资产

equity instrument 权益工具

paid-in capital (or share capital )实收资本（或股本）

capital reserves 资本公积

surplus reserves 盈余公积

unappropriated profit 未分配利润

minority interests 少数股东权益

non-derivative financial instrument 非衍生金融工具

hybrid instrument 混合工具

issue at premium 溢价发行

issue at discount 折价发行

issue at par value面值发行

treasury shares库存股

revenue收入

revenue from the sale of goods 销售商品收入

revenue from the rendering of services 提供劳务收入

revenue arising from the use by others of enterprise assets 让渡资产使用权收入

cash discount现金折扣

trade discount商业折扣

sales allowance 销售折让

sales return 销售退回

sales by installments with the substance of financing 具有融资性质的分期收款销售商品

consignment sales 委托代销

delivery of payment in advance 预收款销售

installment sales 分期收款销售

collection with acceptance托收承付

sales attached return conditions 附有销售退回条件的商品销售

sales and repurchase 售后回购

sales and leaseback 售后租回

sales by old for new services 以旧换新销售

award customers bonus points 授予客户奖励积分

percentage of completion method 完工百分比法

BOT, building, operation and transfer 建设经营移交方式

public infrastructure construction 公共基础设施建设

construction contract 建造合同

revenue from construction contract 建造合同收入

fixed price contract 固定造价合同

cost plus contract 成本加成合同

segmenting and combining of construction contract 建筑合同的分立与合并

construction of additional assets 追加资产的建造

incentive payments 奖励款

claim 索赔款

the proportion that actual contract costs incurred to date bear to the estimated total contract costs 根据累计实际发生的合同成本占合同预计总成本的比例确定 the proportion that completed contract work bears to the estimated total contract work 根据已经完成的合同工作量占合同预计总工作量的比例确定 surveys of the work performed 根据实际测定的完工进度确定

finance costs 财务费用

prime operating revenue 主营业务收入

non-operating revenue营业外收入

non-operating expenses营业外支出

financial reporting 财务报告

interim financial statements 中期财务报表

annual financial statements 年度财务报表

individual financial statements / respective financial statements 个别财务报表

consolidated financial statements 合并财务报表

offset mutually 相互抵消

mutual offset not allowed 不得相互抵消

reporting period 报告期间

cash flows from operating activities 经营活动产生的现金流量

cash flows from investing activities 投资活动产生的现金流量

cash flows from financing activities 筹资活动产生的现金流量

direct method 直接法

indirect method 间接法

other comprehensive income 其他综合收益

cumulative effect of changes in accounting policies and corrections of errors 会计政策变更和差错更正的累积影响金额capital contributions by owners and profit distributions to owners 所有者投入资本和向所有者分配利润

items of gains and losses recognized directly in owners equity and the total of these items 直接计入所有者权益的利得和损失项目及其总额segment reporting 分部报告

identification of business segment 经营分部的认定

disclosure for related party 关联方披露

disclosure for financial instrument 金融工具的披露

contingency 或有事项

pending litigation or pending arbitration 未决诉讼或未决仲裁

debt guarantee 债务担保

product quality warrants 产品质量保证

onerous contract 亏损合同

executory contract 待执行合同

restructuring obligations 重组义务

commitment 承诺，承诺事项

environmental pollution restore 环境污染治理

contingent liabilities 或有负债

contingent assets 或有资产

provision预计负债

potential obligation 潜在义务

present obligation 现时义务

probable 很可能

possible 可能

remote 极小可能

virtually certain 基本确定

legal obligation 法定义务

constructive obligation 推定义务

best estimates 最佳估计数

exchange of non-monetary assets 非货币性资产交换

boot补价

pay boot 支付补价

receive boot 收到补价

commercial substance 商业实质

assets received 换入资产

assets given up 换出资产

debt restructurings 债务重组

concession 让步

court judgment 法院裁定

contingent payable 或有应付金额

contingent receivable 或有应收金额

transfer of assets in settlement of a debt 以资产清偿债务

Conversion of debt into capital 债务转为资本

government grants 政府补助

deferred income递延收益

government grants related to assets 与资产相关的政府补助

government grants related to income 与收益相关的政府补助

income method 收益法

capital method 资本法

total amount method 总额法

net amount method 净额法

financial appropriation 财政拨款

finance-funded interest 财政贴息

tax returns 税收返还

free assign ofonmonetary assets 无偿划拨非货币性资产

borrowing costs 借款费用

discounts or premiums related to borrowings / discount or premium on a borrowing 借款折价或溢价

ancillary costs辅助费用

specific-purpose borrowing 专门借款

general-purpose borrowing 一般借款

capitalization period 资本化期间

capitalization of borrowing costs 借款费用资本化

suspend capitalization of borrowing costs 借款费用暂停资本化

cease capitalization of borrowing costs 借款费用停止资本化

acquire, construct or produce qualifying assets 购建或者生产符合资本化条件的资产

share-based payment 股份支付

grant date 授予日

vesting date 可行权日

exercise date 行权日

vesting period 等待期

market condition 市场条件

non-market condition 非市场条件

performance condition业绩条件

equity-settled share-based payment 以权益结算的股份支付

cash-settled share-based payment 以现金结算的股份支付

share option股票期权

the recognition and measurement of share-based payment in ex-change for services received from the employees 换取职工服务的股份支付的确认和计量

the recognition and measurement of share-based payment in ex-change for services received from other parties换取其他方服务的股份支付的确认和计量SARs, share appreciation rights 股票增值权

cash share appreciation rights 现金股票增值权

the date of settlement 结算日

remaining contractual life 合同剩余期限

fair value of liability 负债的公允价值

vesting conditions 可行权条件

income taxes 所得税

tax base 计税基础

tax base of an asset 资产的计税基础

tax base of a liability 负债的计税基础

the liability method （资产负债表）债务法

temporary differences 暂时性差异

permanent differences永久性差异

taxable temporary differences 应纳税暂时性差异

deductible temporary differences 可抵扣暂时性差异

deferred tax asset 递延所得税资产

deferred tax liability递延所得税负债

current income taxes 当期所得税

taxable profit 应纳税所得额

tax credit 税款抵减

deductible loss 可抵扣亏损

applicable tax rates 适用税率

foreign currency translation 外币折算

functional currency 记账本位币，功能性货币

foreign currency transaction 外币交易

foreign operation 境外经营

an exchange rate that approximates the actual spot exchange 即期汇率的近似汇率

monetary items 货币性项目

non-monetary items 非货币性项目

translation of the financial statements of a foreign operation 境外经营财务报表的折算

translation differences 折算差额

lease 租赁

lessor 出租人

lessee 承租人

lease term 租赁期

the inception of the lease 租赁开始日

the commencement of the lease term 租赁期开始日

rental revenue 租金收入

guaranteed residual value 担保余值

unguaranteed residual value 未担保余值

minimum lease payments (MLP) 最低租赁付款额

contingent rent 或有租金

costs for services 履约成本

minimum lease receipts 最低租赁收款额

initial direct cost 初始直接费用

finance lease 融资租赁

operating lease经营租赁

interest rate implicit in the lease 租赁内含利率

effective interest method 实际利率法

sale and lease back transactions 售后租回交易

accounting policies 会计政策

changes in accounting policies 会计政策变更

measurement base 计量基础

retrospective application 追溯调整法

cumulative effect of a change in accounting policy 会计政策变更累积影响数

prospective application 未来适用法

changes in accounting estimates 会计估计变更

prior period errors前期差错

corrections of prior period errors 前期差错更正

retrospective restatement 追溯重述法

events after the balance sheet date 资产负债表日后事项

the date when the financial report is authorized for issue 财务报告批准报出日

favorable events 有利事项

unfavorable events 不利事项

adjusting events 调整事项

business combination 企业合并

business combination involving enterprises under common control 同一控制下的企业合并

acquirer 购买方

acquiree 被购买方

acquisition date 购买日

combining party合并方

combining date 合并日

business combination achieved in stages 通过多次交易分步实现的企业合并

fair value of the acquiree's identifiableet assets 被购买方可辨认净资产公允价值

negative goodwill 负商誉

adjusting entries 调整分录

consolidated financial statements 合并财务报表

consolidated Balance Sheet / Consolidated Statement of Financial Position 合并资产负债表

consolidated Income Statement 合并利润表

consolidated Statement of changes in owners' equity (or shareholders' equity)合并所有者权益变动表（合并股东权益变动表） consolidated cash flow statement 合并现金流量表

parent company 母公司

on the basis of control 以控制为基础

intra-group transactions 集团内部交易

unrealized profits or losses resulting from intra-group sales 未实现内部销售损益

provisions for doubtful / bad debts 坏账准备

provisions for impairment losses on investments in debt securities 债券投资的减值准备

earnings per share EPS 每股收益

basic earnings per share 基本每股收益

diluted earnings per share 稀释每股收益

dilutive 稀释性的

anti-dilutive 反稀释性的

potential ordinary share 潜在普通股

dilutive potential ordinary shares 稀释性潜在普通股

EPS formula EPS 公式

additionalumber of ordinary shares 增加的普通股股数

share option 股份期权

scrip dividend / share dividend 股票股利capitalization of reserves 公积金转增资本share split 拆股

share consolidation 并股

金融资产

的比例确定同预计总工作量的比例确定