CPA综合阶段英语—经济法
《经济法CPA》-课程教学大纲
《经济法CPA》课程教学大纲一、课程基本信息课程代码：16173203课程名称：经济法英文名称：Economic Law课程类别：专业基础课学时：48学分： 3适用对象：会计专业、审计专业、ACCA专业、金融专业等考核方式：分散考试先修课程：法律基础二、课程简介1．中文简介《经济法CPA》课程是审计专业注册会计师方向和国际会计师方向本科生的专业基础课。
该课程主要讲授法律基本原理，包括法律基本概念、法律关系、市场经济的法律调整与经济法律制度；基本民事法律制度，包括民事法律行为制度、代理制度、诉讼时效制度；物权法律制度，包括物权法律制度概述、物权变动、所有权、用益物权、担保物权；合同法律制度，包括合同的基本理论、合同的订立、合同的效力、合同的履行、合同的担保、合同的变更与转让、合同的终止、违约责任、几类主要的有名合同；合伙企业法律制度，包括合伙企业法律制度概述、普通合伙企业、有限合伙企业、合伙企业的解散和清算；公司法律制度，包括公司法基本概念与制度、股份有限公司、有限责任公司、公司的财务会计、公司重大变更、公司解散和清算。
2．英文简介The curriculum is economic law CPA audit professional direction of certified public accountants professional basic course for undergraduates. This course mainly teaches basic principle of law, including law basic concept, legal relation and legal adjustment of market economy and economic law system; Basic civil law system, including the civil juristic act system, agent system, system of the statute of limitations; Real right law system, including the summary of real right legal system and the change of real right, ownership, usufructuary right, real rights for security; Contract law, including the basic theory of contract, the contract, the effectiveness of the contract, contract of guarantee, contract performance, contract change and transfer, and termination of contract, liability for breach of contract, several types of the main famous contract; Partnership enterprise law system, includingthe partnership enterprise law三、课程性质与教学目的1．课程性质《经济法CPA》课程是审计专业注册会计师方向本科生的学科基础课，是成为注册会计师必须掌握的专业知识。
注册会计师-经济法英语基础-专题一：CPA经济法英语基础(5页)
专题一：CPA经济法英语基础目录第一部分解题要点和方法第二部分固定句式及短语第三部分总结第一部分解题要点和方法一、区别普通英语与法律英语1.法律英语的特定意义如：accord在普通英语中一般表示与…一致，在法律英语中指和解或其协议；如reach an accord。
再如：as is意指（货物等的）现状。
deliver the house as is.按照房屋的现状交付房屋。
再如：assign意指转让。
assign the rights to a third party.把权利转让给第三方。
另有一些单词具有特定含义，如：prejudice指损害counterpart指有同等效力的副本dominion在民法中指完全所有权，在国际公法中为主权；estoppels在合同法中是不得反悔，在刑事讼诉法中是禁止翻供。
2.特定的法律专业术语法律语言的特殊社会功能使法律语言成为表达特有法律概念的专门术语。
如：defendant（被告），cause of action（案由），damages（损失赔偿费）等，这些术语通常不会在其他语域中出现。
3.古英语词的运用。
古词语在现代英语中不再广泛应用，但它在法律英语中却不可或缺，多为一些表示语法关系的复合副词。
这些副词由here，there，where词根加上一个或几个作为后缀的介词构成，用于英语法律公文，如：hereafter，hereof，thereby，therefore，thereafter，thereon，whereat，whereby 等等，以增加法律英语的神圣性、权威性和严密性。
4.外来词英语词汇的绝大部分都来源于法语与拉丁语。
当代法律英语的基础是普通法，普通法的基础是中世纪的罗马法，而罗马法是拉丁文写成和实施的，故法律英语中留下许多拉丁词不足为奇。
例如：alibi（某人不在犯罪现场的申辩或证明），bona fide（善意的）。
5.模糊性词语法律语言的模糊性，是指某些法律条文或法律表述在语义上不能确指，它一般用于涉及法律事实的性质、范围、程度、数量等无法明确的情况。
CPA经济法大纲
《CPA 经济法》课程教学大纲一、课程的性质《CPA 经济法》是我校会计学专业和卓越人才班必修的一门专业方向课。
本课程作为一门法经济学科，注重学生对法理的学习，研究法律制度，熟知国家对行为能力主体的相应行为所指定的管理规范，在对法律条文、法规理解的基础上，将经济法与民法、商法结合起来学习，注重对学生运用相关法律制度分析和解决实务中具体问题能力的培养。
本课程也是注册会计师专业阶段考试六门科目之一。
二、适用专业本课程适用于我校会计卓越人才班。
三、教学任务本课程根据会计卓越人才班培养方案的目标要求，通过课堂理论的学习，结合大量法条和案例，使学生将在大学所学的会计、税法等多门课程的知识点系统整合起来考虑经济法主体参与经济活动时的法律问题，了解法律的一般知识以及市场经济法律调整的基本机制，掌握法律关系理论，理解其对法律分析的重要意义，注重对法理的学习，关键是在对法律、法规条文的理解，并应用于对实际问题的分析、解答当中，为学生以后参加注册会计师考试打下坚实基础。
四、教学基本要求通过本课程的学习，要求学生能够正确认识 CPA 经济法的课程性质、任务和研究对象，全面了解课程体系，理解和掌握经济法的基本概念、基本理论和基本制度。
具体要求如下：1．了解法律的一般知识以及市场经济法律调整的基本机制，掌握法律关系理论，理解其对法律分析的重要意义；2．掌握基本民事法律制度、物权法律制度、合同法律制度的基本内容及有关具体制度间的联系与区别，能运用相关法律制度分析和解决实务中的具体问题；3．掌握合伙企业法律制度、公司法律制度等商事主体法律制度，能运用相关法律制度分析和解决实务中的具体问题；4．掌握证券法律制度，能运用相关法律制度分析和解决实务中的具体问题；5．掌握企业破产法律制度及其与合伙企业法律制度和公司法律制度之间的联系，能运用相关法律制度分析和解决实务中的具体问题；6 ．掌握票据与支付结算法律制度，能运用相关法律制度分析和解决实务中的具体问题；7．掌握企业国有资产法律制度，能运用相关法律制度分析和解决实务中的具体问题；8 ．掌握反垄断法律制度，能运用相关法律制度分析和解决实务中的具体问题；9．掌握涉外投资、对外贸易和外汇法律制度，能运用相关法律制度分析和解决实务中的具体问题；10 ．建立良好的法律和合规意识，有效避免执业中的法律风险。
注册会计师英语复习笔记-词汇
注册会计师英语复习笔记-词汇总论一、注会财经专业英语考试趋势及规律简要总结1.中国注册会计师考试加强对财经专业英语的考查力度已成为不可逆的大趋势。
2.相对“宽进严出”的“6+1”考试模式，作为收官之战的综合阶段考试对财经专业英语的考查力度不断加强，不但是100分以内的必答题，而且分值比重连年增加。
财经专业英语已成为广大注会学员能否最终修成“正果”，如愿拿到注会证书的一大挑战。
3.财经专业英语考查形式的层次感逐渐清晰，“两极分化”趋势明显，即：专业阶段对财经专业英语的考查形式为“中文读题英文答题”，综合阶段则为“英文读题英文答题”，对读、写、译的要求更为全面。
4.从2010年至今，综合阶段财经专业英语共计考查三年，加之样题，目前可以据此总结出一些基本规律，作为我们备考的参考。
这些规律主要涉及：考查形式、知识覆盖面、答题字数要求、表达方式要求、答题思路、文体要求等等。
所有上述这些内容，包括历年考题在内，在稍后的针对综合阶段的《财经英语》课程中会给大家进行深入的分析讲解。
总结：我们现在需要考虑的已经不是学不学财经专业英语的问题了，而是要研究如何把财经专业英语学好的问题！学好财经专业英语具有必要性（为了拿证书）、迫切性（时间不多矣）、挑战性（学起来不容易）、技巧性（要有正确的方法论）和实用性（不光为了应对考试，以后职场竞争、教育孩子也用得到）！二、学好注会财经专业英语，必须首先解决思想问题“软的往往是最硬的，虚的往往是最实的！”对于广大学员来讲，学好财经专业英语，不单单是技术问题，更是思想问题！就是愿不愿学、肯不肯学的问题！1.人在矮檐下，不得不低头！你想拿中国注会证书，就必须遵循中注协制定的游戏规则，他考什么，你就学什么！任何抱怨、指责、愤怒甚至谩骂都丝毫于事无补，只能更坏了你的心绪！清净心生智慧！满心都是“恼怒烦”，怎么能够静下心来学习好英语。
2.要不畏困难！要树立信心！（1）发昏当不了死！宁可战死，也不吓死！（2）英语说白了，也是一门技能，就跟会骑自行车一样！你十年不骑自行车，让你再骑，是不是稍微熟悉下还会骑？！英语也是如此，学过了，现在创造条件重温下，会很快重拾起来的！（3）要有“四心”必须下定战胜英语的决心、树立学好英语的信心、保持学习英语的耐心、拥有坚持学习的恒心！眼光要放长远，学好英语，不光为了应对考试，而是为了提升自身的核心竞争力，获得自身职业生涯的可持续发展。
CPA 注册会计师——经济法英语手册
经济法英语手册公司法：Company law证券法：Security law合同法：Contract law企业破产法：Enterprise Bankruptcy lawIPO上市公司：listed company分公司：branch company子公司：subsidiary company企业法人： enterprise juridical person董事会：board of directors董事长： chairman of the board of directors表决权，投票权：Voting right定期会议：regular meeting临时会议：temporary meeting公司章程：articles of association连续任期连任：consecutive term upon re-election高级管理人员：senior managers离职：dimission转让：transfer股份：share担保：guaranty股东大会：general meeting of shareholders决议：resolution破产申请书：apply破产申请和受理：accept清算：liquidation破产费用和共益债务：community保障：guarantee合法权益：legitimate rights and interests债务清偿：payment of debts债权：creditor’s right相关当事人：relevant parties合同法:Contract law订立合同(V+N):enter into contract；conclude contract 合同书:Memorandum of contract合同的效力:validity of contract合同条款:terms of contract示范合同:model contract移开，撤回：withdraw要约邀请：invitation to offer撤回：withdrawal of offer撤销：revocation of offer失效：extinguishment of offer保证金，定金：deposit侵害：infringe优先购买权：priority right of purchasing赔偿责任：liability of compensation。
CPA经济法英语词汇word资料22页
Unit 5 Economic LawsPART I Company Law*第一部分公司法*1pany Law of the PRC（People's Republic of China）中华人民共和国公司法2.legitimate rights and interests合法权益2-1 legitimate [lɪ'dʒɪtɪmət] adj. 合法的，合理的；v. 使合法，相当于（legitimize）。
3.limited liability company有限责任公司3-1 joint stock company limited 股份有限公司4.enterprise juridical person企业法人5.pay capital contributions认缴出资额6.subscribe to share认购股份7.be entitled to do sth.有权去做某事8.capital proceeds资本收益9.social morality社会公德10.business morality 商业道德11.act in good faith诚信的行为12.bear social responsibility承担社会责任13.infringe v. 侵犯，侵害14.establishment of company设立公司15pany registration authority 公司登记机关16.approval formalities批准手续17pany business license公司营业执照18.registered capital注册资本19.actually paid capital实收资本20.business scope经营范围21.legal representative法定代表人22.prescribe[prɪ'skraɪb] v. 规定23.succeed[sək'siːd] v. 继承，接替e.g. The creditor's rights and debts of the company prior to（在……之前）the change shall be succeeded by the company after the change.24.articles of association公司章程e.g. The company established according to this law shall formulate its articles of association which are binding on the company, its shareholders, directors, supervisors and senior managers.【译】设立公司必须依法制定公司章程。
注册会计师考试英语重点词汇讲解
注册会计师考试英语重点词汇讲解2.1 公司战略、风险管理、内部控制2.2 会计2.3 财务管理、成本管理2.4 审计、职业道德2.5 税法2.6 经济法2.1 公司战略、风险管理、内部控制【高频率词汇】· Strategy Cost· Manage Operation· Risk Invest· Control Budget· Economy Customer· Structure Analysis· Market Cha nge· Business Product· Growth Contract高频率词汇· Strategy [] n 战略、策略√ 词性：strategic adj 战略上的、战略的√ 词组：strategic analysis 战略分析strategy selection 战略选择strategy implementation 战略实施strategic control 战略控制√ 例句：Trade discounts may be used as a competitive strategy to secure customer loyalty.商业折扣可以用作维护顾客忠诚度的一种竞争策略。
Sth be used to do sth某物用于做某事· Manage [] v 管理、经营√ 词性：management n管理、经营；管理人员manager管理者、经理managing adj 管理的√ 词组：Human resource management 人力资源管理strategic management 战略管理risk management 风险管理√ 例句：Thanks to the efforts of our managers and employees, we have been able to establish our brand image in the market. 由于我们全体员工的共同努力，我们在市场上建立了良好的品牌形象。
2012北注协综合英语词汇6科全部(会计、审计、财管、税法、经济法、战略)
会计常用英语词汇1. other cash and cash equivalents 其他现金及现金等价物2. short-term investments-short-term notes and bills 短期投资-短期票券3. short-term investments-government bonds 短期投资-政府债券4. short-term investments-corporate bonds 短期投资-公司债5. notes receivable-related parties 应收票据-关联方6. allowance for doubtful accounts (provision for bad debts)-notes receivable应收票据坏账准备7. allowance for doubtful accounts (provision for bad debts)-accounts receivable应收账款坏账准备8. other receivables-related parties其他应收款-关联方9. materials and supplies in transit在途原材料10. provision for decline in the value of inventories存货跌价准备11. excess VAT paid (or overpaid VAT) 留抵增值税12. restricted deposit受限制存款13. funds and long-term investments 基金及长期投资14. investment property 投资性房地产15. accumulated depreciation-buildings 累计折旧-房屋及建物16. accumulated depreciation-machinery 累计折旧-机(器)具17. accumulated depreciation-leasehold improvements 累计折旧-经营租赁固定资产改良18. long-term notes , accounts receivables 长期应收票据及长期应收款款项19. short-term borrowings-employees 短期借款-员工20. short-term borrowings-related parties 短期借款-关联方21. short-term notes and bills payable应付短期票券22. other short-term notes and bills payable 其他应付短期票券23. discount on short-term notes and bills payable 应付短期票券折价24. accounts payable-related parties 应付账款-关联方25. payables on land and building purchased 应付土地房屋款26. deferred tax liabilities 递延所得税负债27. other current liabilities-others 其他流动负债-其他28. premium(discount) on corporate bonds payable 应付公司债溢(折)价29. long-term loans payable-employees 长期借款-员工30. long-term loans payable-related parties 长期借款-关联方31. long-term notes and accounts payable长期应付票据及长期应付款项32. Long-term notes and accounts payable-related parties 长期应付票据及长期应付款项-关联方33. accrued liabilities for land value appreciation tax 预提土地增值税34. other long-term liabilities-other其他长期负债-其他35. deferred tax liabilities 递延所得税负债36. stock dividends to be distributed待分配股票股利37. Paid-in capital 实收资本38. treasury stock 库存股39. Capital surplus 资本溢价40. Surplus reserves 盈余公积41. Undistributed profit 未分配利润42. Owner’s equity 所有者权益43. Comprehensive income 综合收益44. Other comprehensive income其他综合收益Difference on translation of foreign currency financial statements 外币报表折算差45. retained earnings (accumulated deficit)未分配利润(或累积亏损)46. net income or loss for current period 本期损益47. unrealized loss on market value decline of long-term equity investments 长期股权投资跌价损失48. repair(s) and maintenance (expense )修理维护费49. manufacturing overhead-outsourced委托加工费50. advertisement expense, advertisement广告费51. general and administrative expenses管理费用52. research and development expense 研发费用53. other general and administrative expenses其他管理及总务费用54. other research and development expenses 其他研究发展费用55. non-operating income (revenue) and expenses, other income(expense)营业外收入及费用56. investment income recognized under equity method 权益法下核算的投资收益57. gain on market price recovery of short-term investment 短期投资市价转回所得58. gain from price recovery of inventory 存货跌价回升利益59. other non-operating revenue-other items 其他营业外收入-其他60. investment loss recognized under equity method权益法下核算的投资损失61. unrealized loss on reduction of short-term investments to market 短期投资未实现跌价损失62. loss on disposal of investments 处分投资损失63. loss for market price decline and obsolete and slow-moving inventories 存货跌价及呆滞损失64. other non-operating expenses-other其他营业外支出-其他65. income tax expense (or benefit) 所得税费用(或利益)66. assets 资产67. current assets 流动资产68. cash on hand 库存现金69. cash at banks 银行存款70. cash in transit 在途现金71. short-term investment 短期投资72. short-term investments-stocks 短期投资-股票73. short-term investments-other短期投资-其他74. notes receivable 应收票据75. discounted notes receivable 应收票据贴现76. other notes receivable 其他应收票据77. other receivables其他应收款78. income tax refund receivable 应收退税款79. other receivables-other 其他应收款-其他80. inventories存货81. merchandise inventory 商品存货82. consigned goods 寄销商品83. goods in transit 在途商品84. finished goods 产成品85. consigned finished goods 寄销产成__________品86. by-products副产品87. work in process 在产品88. work in process-outsourced委托加工在产品89. raw materials 原材料90. supplies 物料91. prepaid rents 预付租金92. other prepaid expenses 其他预付费用93. prepayments 预付款项94. prepayment for purchases 预付货款95. other prepayments其他预付款项96. other current assets其他流动资产97. VAT paid ( or input tax)进项税额98. temporary payments暂付款99. payment on behalf of others 代付款100. advances to employees 员工借支101. funds 基金102. long-term investments 长期投资103. long-term equity investments长期股权投资104. land 土地105. buildings 房屋及建物106. machinery and equipment 机(器)具及设备107. machinery 机(器)具108. leased assets 租赁资产109. leasehold improvements 租赁资产改良支出110. construction in progress 在建工程111. prepayment for equipment 预付购置设备款112. intangible assets无形资产113. trademarks商标权114. patents 专利权115. franchise 特许权116. copyright 著作权117. goodwill 商誉118. organization costs开办费119. other intangibles其他无形资产120. other intangible assets-other其他无形资产-其他121. other assets 其他资产122. deferred assets 递延资产123. deferred bond issuance costs债券发行成本124. long-term prepaid rent 长期预付租金125. long-term prepaid insurance 长期预付保险费126. other deferred assets 其他递延资产127. long-term notes receivable长期应收票据128. long-term accounts receivable长期应收款129. other long-term receivables其他长期应收款项130. assets leased to others 出租资产131. refundable deposit存出保证金132. liabilities负债133. current liabilities流动负债134. short-term borrowings(debt)短期借款135. bank loan 银行借款136. short-term borrowings-other短期借款-其他137. commercial paper payable 应付商业本票138. bank acceptance 银行承兑汇票139. notes payable 应付票据140. accounts payable 应付账款141. income taxes payable应付所得税142. accrued expenses 应付费用143. accrued payroll 应付薪金144. accrued rent payable应付租金145. accrued interest payable 应付利息146. accrued VAT payable应付增值税147. other accrued expenses payable其他应付费用148. other payables 其他应付款149. Payables on equipment 应付设备款150. dividend payable 应付股利151. other payables-other其他应付款-其他152. advances 预收款项153. other advances 其他预收款154. other current liabilities其他流动负债155. VAT received(or output tax)销项税额156. temporary receipts暂收款157. long-term liabilities 长期负债158. corporate bonds payable 应付公司债159. long-term loans payable 长期借款160. other long-term payables 其他长期应付款项161. accrued pension liabilities应计退休金负债162. other long-term liabilities其他长期负债163. other liabilities其他负债164. deferred liabilities递延负债165. deferred revenue 递延收益166. deposits received存入保证金167. non-controlling interest 少数股权168. operating revenue营业收入169. sales revenue 销货收入170. installment sales revenue分期付款销货收入171. sales return销售退回172. sales allowances 销售折让173. other operating revenue 其他营业收入174. operating costs 营业成本175. cost of goods sold销货成本176. installment cost of goods sold 分期付款销货成本177. purchases 进货178. purchase expenses进货费用179. materials purchased 进料180. direct labor直接人工181. manufacturing overhead 制造费用182. indirect labor 间接人工183. rent expense, rent租金支出184. office supplies (expense)办公用品185. travelling expense, travel差旅费186. shipping expenses, freight运费187. postage (expenses)邮费188. packing expenses 包装费189. utilities (expense)水电费190. insurance (expense)保险费191. depreciation expense折旧费192. meal (expenses)餐费193. employee benefits/welfare职工福利194. training (expense)培训费195. indirect materials间接材料196. other manufacturing expenses其他制造费用197. operating expenses营运费用198. selling and marketing expenses营业（销售）费用199. payroll expense 人工成本200. rent expense, rent租金支出201. professional service fees劳务费202. non-operating revenue 营业外收入203. interest revenue 利息收入204. investment income投资收益205. dividends income 股利收入206. foreign exchange gain 汇兑利益207. gain on disposal of assets处置资产收益208. other non-operating revenue其他营业外收入209. donation income 捐赠收入210. rent revenue/income租金收入211. commission revenue/income佣金收入212. gain on physical inventory count 存货盘盈213. gain on reversal of bad debts坏帐转回收益214. non-operating expenses 营业外支出215. interest expense 利息费用216. investment loss 投资损失217. foreign exchange loss 汇兑损失218. loss on disposal of assets处置资产损失219. loss on physical inventory count 存货盘亏220. non-controlling interest 非控制性权益221. Business combinations 企业合并222. Translation of foreign currencies 外币折算223. Investment properties 投资性房地产224. Goodwill 商誉225. Non-current assets held for sale 持有待售的非流动资产226. Financial instruments 金融工具227. Impairment of assets 资产减值准备228. Employee benefits 职工薪酬229. Provisions and contingent liabilities 预计负债及或有负债230. Revenue recognition 收入确认231. Government grants 政府补助232. Borrowing costs 借款费用233. Profit distributions to owners 利润分配234. Segment reporting 分部报告235. Financial assets held for trading 交易性金融资产236. Non-current assets due within one year 一年内到期的非流动资产237. Available-for-sale financial assets 可供出售金融资产238. Held-to-maturity investments 持有至到期投资239. Long-term receivables 长期应收款240. Construction materials 工程物资241. Development costs 开发支出242. Long-term deferred expenses 长期待摊费用243. Provisions for impairment 资产减值准备244. Restricted assets 所有权受到限制的资产245. Financial liabilities held for trading 交易性金融负债246. Employee benefits payable 应付职工薪酬247. Non-current liabilities due within one year 一年内到期的非流动负债248. Other current liabilities 其他流动负债249. Debentures payable 应付债券250. Long-term payables 长期应付款251. Special payables 专项应付款252. Provisions 预计负债253. Other non-current liabilities 其他非流动负债254. registered capital 注册资本255. Paid-in capital 实收资本256. Capital premiums 资本益价257. Salaries, bonuses, allowances 工资总额258. Due within 1 year (inclusive) 账龄一年内259. Offsetting 对冲260. under common control 同一控制下261. accounting policies 会计政策262. a jointly controlled enterprise 合营公司263. Associate 联营公司264. Specific reserve 专项储备265. Surplus reserve－Enterprise expansion fund 盈余公积－企业发展基金266. Staff and workers’bonus and welfare fund 职工福利基金267. Business taxes and surcharges 营业税金及附加268. Guarantees for third parties 为第三方担保269. [Financial expenses][Net financial income] 财务[费用][净收益]270. Impairment losses 资产减值损失271. [Gains][Losses] from changes in fair value 公允价值变动[收益][损失] 272. Other comprehensive income 其他综合收益273. Share-based payments 股份支付274. Discontinued operation 终止经营275. Commitments 承担276. Contingencies 或有事项277. Non-adjusting post balance sheet date events 资产负债表日后非调整事项278. Earnings Per Share 每股收益279. Hedge accounting 套期会计280. percentage of completion method 完工百分比法281. Derivatives 衍生工具282. Significant influence 重大影响283. Share options 期权审计常用英语词汇1. audit 审计2. Acceptable difference 可接受差异3. Accounting activities 会计活动4. Accounting estimate and polices 会计估计和会计政策5. Anti-fraud controls 内部控制6. Assertion 认定7. Audit committee 审计委员会8. Audit date 审计文档装订日9. Component auditor组成部分审计师10. assurance 鉴证11. credibility 可信赖程度12. audit of financial statements 财务报表审计13. agreed-upon procedures 商定程序14. high levels of assurance 高水平保证15. compilation 编制16. reliability 可靠性17. relevance 相关性18. professional skepticism 职业谨慎19. objectivity 客观性20. professional competence 专业胜任能力21. Senior/CPA-in-charge 项目经理22. audit engagement letter 审计业务约定书23. recurring audit 连续审计24. the client 委托人（客户）25. change CPA 更换注册会计师26. the existing CPA 现任注册会计师27. the successor CPA 后任注册会计师28. the preceding CPA前任注册会计师29. issue the audit report 出具审计报告30. expert 专家31. the board of directors 董事会32. knowledge of the entity‘ s business 了解被审计单位情况33. assess material misstatement risks评估重大错报风险34. determine the nature，timing and extent of the audit procedures 确定审计程序的性质、时间和范围35. general knowledge of ——初步了解―――的情况36. further assessment of——进一步了解的情况37. the prior year‘s working papers 以前年度工作底稿38. meeting minutes 会议纪要39. business risks 经营风险40. appropriateness 适当性41. accounting estimate 会计估计42. management representations 管理层声明43. going concern assumption 持续经营假设44. audit plan 审计计划45. significant audit areas 重点审计领域46. error 错误47. fraud 舞弊48. modified or additional procedures 修改或追加审计程序49. misappropriation of assets 侵占资产50. transactions without substance 虚假交易51. unusual pressures 异常压力52. the suspected non-compliance 涉嫌存在违法行为53. materiality 重要性54. exceed the materiality level 超过重要性水平55. approach the materiality level 接近重要性水平56. an acceptably low level 较低的可接受水平57. 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58. misstatements or omissions 错报或漏报59. aggregate 总计60. subsequent events 期后事项61. adjust the financial statements 调整财务报表62. perform additional audit procedures 实施追加的审计程序63. audit risk 审计风险64. detection risk 检查风险65. inappropriate audit opinion 不适当的审计意见66. material misstatement 重大的错报67. tolerable misstatement 可容忍错报68. the acceptable level of detection risk 可接受的检查风险69. assessed level of material misstatement risk 重大错报风险的评估水平70. small business 小规模企业71. accounting system 会计系统72. test of control 控制测试73. walkthrough test 穿行测试74. communication 沟通75. flow chart 流程图76. reperformance of internal control重新执行内部控制77. audit evidence 审计证据78. substantive procedures 实质性程序79. assertions 认定80. existence 存在81. occurrence 发生82. completeness 完整性83. rights and obligations 权利和义务84. valuation and allocation 计价和分摊85. presentation and disclosure 表达和披露86. cutoff 截止87. accuracy 准确性88. classification 分类89. inspection 检查90. supervision of counting 监盘91. observation 观察92. confirmation 函证93. calculation 计算94. analytical procedures 分析程序95. vouch 抽凭96. trace 追查97. audit sampling 审计抽样98. error 误差99. expected error 预期误差100.population 总体101.sampling risk 抽样风险102.non- sampling risk 非抽样风险103.sampling unit 抽样单位104.statistical sampling 统计抽样105.tolerable error 可容忍误差106.the risk of under reliance 信赖不足风险107.the risk of over reliance 信赖过度风险108.the risk of incorrect rejection 误拒风险109.the risk of incorrect acceptance 误受风险110.trial balance 试算平衡表111.index and cross-referencing 索引和交叉索引112.cash receipt 现金收入113.cash disbursement 现金支出114.bank statement 银行对账单115.bank reconciliation 银行存款余额调节表116.balance sheet date 资产负债表日 realizable value 可变现净值118.storeroom 仓库119.sale invoice 销售发票120.price list 价目表121.positive confirmation request 积极式询证函122.negative confirmation request 消极式询证函123.purchase request 请购单124.receiving report 验收报告125.gross margin 毛利126.manufacturing overhead 制造费用127.material request 领料单128.inventory stocktaking 存货盘点129.bond certificate 债券130.stock certificate 股票131.audit report 审计报告132.entity 被审计单位133.addressee of the audit report 审计报告的收件人134.unqualified opinion 无保留意见135.qualified opinion 保留意见136.disclaimer of opinion 无法表示意见137.adverse opinion 否定意见138.ability to perform the work 完成工作的能力139.acceptance procedures 承接（业务）程序140.accountability 可计量性141.accruals 应计项目142.appointment 任命143.assurance engagement 保证债务144.audit committee 审计委员会145.audit evaluation 审计业务146.audit staffing 审计工作人员147.audit trail 审计线索148.auditing standards 审计准则mittee 委员会150.cash count 现金盘点151.client screening 委托人甄别parative financial statements 比较财务报表pletion of the audit 审计的结束154. compliance with accounting regulations 符合会计规则155.confidentiality 保密性156.confirmation of accounts receivable 应收账款的函证157.conflict of interest 利益冲突158.control environment 控制环境159.control procedures 控制程序160.Control deficiency 控制缺陷161.control risk 控制风险162.corporate governance 公司治理,公司管制163.corresponding figures 相应的计算164.creditors 债权人165.current audit files 本期审计档案166.date of report 报告的日期167.detection risk 检查风险168.direct verification approach 直接核查法169.directional testing 方向的抽查170.disagreement with management 与管理层意见不一致171.documenting the audit process 记录审计流程172.evaluating of results of audit procedures 评估审计程序执行的结果173.examinations 检查174.expectations 期望175.expected error 预期的差异176.experience 经验177.external audit 外部审计178.external review reports 外部审阅报告179.fair 公正、公允180.final assessment of control risk 控制风险的最终评定181.final audit 期末审计182.financial statement assertions 财务报表认定183.fraud and error 舞弊184.fraud 欺诈185.going concern assumption 持续经营假设186.guidance for internal auditors 内部审计员的指导187.hospitality 款待188.independent estimate 独立的估计189.inherent risk 固有风险190.insurance 保险191.integrity 完整性192.interim audit 中期审计193.internal auditing 内部审计194.internal auditors 内部审计师195.internal control system 内部控制系统196.inventory system 盘存制度197.inventory valuation 存货估价198.ISA 230 documentation 国际审计准则第230号底稿记录199.legal obligation 法定义务,法定责任200.levels of assurance 鉴证程度/水平201.limitation on scope 审计范围限制202.management representation letter 管理当局声明书203.material misstatements of fact 重大错报204.measurement 计量205.modified reports 修订报告206.negative assurance 消极保证207.non-executive directors 非执行董事208.non-sampling risk 非抽样风险209.obligating event 负有责任事件210.opening balances 期初余额211.operational audits 经营审计212.other information 其他的信息213.overall review of financial statements 财务报表的总体审阅214.overhead absorption 管理费用分配215.periodic plan 定期的计划216.permanent audit files 永久审计档案217.personal relationships 个人的亲属关系218.planning 计划编制219.professional duty of confidentiality 保密的职业责任220.qualitative aspects of errors 差错的性质221.random selection 随机选择222.reasonable assurance 合理保证223.reassessing sampling risk 重新评价抽样风险224.reservation of title 保留225.rights 认股权226.risk and materiality 风险和重要性227.risk-based approach 以风险为导向的方法228.rules of professional conduct 职业道德守则229.sales cut-off 售截止230.sales system 销售（货）体系231.sample size 样本量232.sampling risk 抽样风险233.sampling units 抽样单位234.schedule of unadjusted errors 未调整的差错235.scope and objectives of internal audit 内审范围和目标236.segregation of duties 职责分离237.statement 1:integrity,objectivity and independence 声明1: 公正，客观性和独立238.statement 2:the professional duty of confidence 声明2: 保密的职业责任239.statutory audit 法定审计240.statutory duty 法定责任241.stratification 分层242.substantive tests 实质性测试243.sufficient appropriate audit evidence 充分的适当审计证据244.supervision 监督245.supervisory and monitoring roles 监督和监控角色246.suppliers statements 供应商的声明247.system and internal controls 系统和内部的控制248.tolerable error 可容忍误差ing the work of an expert 利用专家的工作250.valuation 计价，估价251.voluntary disclosure 自愿披露252.working papers 工作底稿253.Emphasis of matter paragraph(s)强调事项254.Inquiry 询问255.Investigate 调查256.Recalculation 重新计算257.Service organization 服务组织258.Tests of details 细致性测试259.Walkthrough 窜行测试260.working capital forecast 运营资本预测261.profit forecast 盈利预测262.Prospectuses 招股章程263.Institute of Certified Public 首次公开发行264.retrospective adjustments 追溯调整财务管理常用英语词汇1. business 企业商业业务2. financial management财务管理3. the goal of financial management 财务管理的目标4. profit maximization (maximize profit) 利润最大化5. earnings per share maximization 每股盈余最大化6. stockholder (share holder) wealth maximization股东财富最大化7. stakeholder利益相关者8. stock holder/shareholder 股东9. creditor/bondholder债权人10. the factors that affect the stockholder value股东价值的影响因素11. cost of capital 资本成本12. capital investment资本投资13. working capital 营运资本14. capital structure 资本结构15. bankruptcy risk 破产风险16. tax rate 税率17. dividend policy 股利政策18. operating activity 经营活动19. investing activity投资活动20. financing activity 筹资活动21. agency cost 代理成本22. agency problem 代理问题23. moral risk道德风险24. adverse selection逆向选择25. corporate social responsibility 企业社会责任26. financial markets金融市场27. money markets 短期资金市场28. capital markets 长期资金市场29. spot markets现货市场30. future markets 期货市场31. public offer markets向公众发行的市场32. initial public offering 首次公开发行股票(即IPO）33. private placement markets私募市场34. corporate bond market 企业债券市场35. stock market股票市场36. financial future market 金融期货市场37. financial ratio analysis 财务比率分析38. four major categories of financial ratios 四类财务比率39. liquidity ratios 短期偿债能力比率40. long-term liquidity ratios 长期偿债能力比率41. profitability ratios盈利能力比率42. operating income 经营收益43. earnings per share每股收益44. working capital 营运资本45. current ratio 流动比率46. quick ratio速动比率47. cash flow ratio 现金流量比率48. operating cash flows经营现金流49. cash flow from operations经营活动现金流50. investing cash flows投资现金流51. cash flow from investing 投资活动现金流52. cash flows from financing筹资活动现金流53. debt ratio资产负债率54. debt-to-equity ratio产权比率55. equity multiplier权益乘数56. debt-to-long capital ratio长期资本负债率57. time of interest earned based on earnings (TIE)58. Earnings-based interest coverage ratio 利息保障倍数59. cash flow coverage ratio 现金流量保障比率60. time of interest earned based on cash flows61. Cash flow-based interest coverage ratio 现金流量利息保障倍数62. debt-to-cash flow ratio 现金流量债务比63. accounts receivable turnover/days sales outstanding (DSO) 应收账款周转率/应收账款周转天数64. inventory turnover存货周转率65. current assets turnover 流动资产周转率66. non-current assets turnover/fixed assets turnover 非流动资产周转率（固定资产周转率）67. total assets turnover 总资产周转率68. gross profit margin销售毛利率69. net profit margin销售利润率70. return on assets (ROA) 资产利润率71. return on equity (ROE) 权益净利率72. Du Pont system 杜邦财务分析体系73. improved financial analysis system改进的财务分析体系74. net operating assets 净经营资产75. net financial liabilities净金融负债76. after-tax operating profit税后经营利润77. after-tax interest expense税后利息费用78. net financial leverage 净财务杠杆79. earnings per share每股盈余80. sales forecast 销售预测81. the percentage of sales method 销售百分比法82. external financing requirement(EFR) 外部融资额83. sensitivity analysis of EFR外部融资需求的敏感分析84. internal growth rate内含增长率85. sustainable growth rate 可持续增长率86. effective growth rate 实际增长率87. overall budget (general budget) 全面预算88. sales budget销售预算89. production budget生产预算90. direct material budget 直接材料预算91. direct labor budget直接人工预算92. overhead budget 制造费用预算93. product cost budget 产品成本预算94. sales expense and administrative 销售费用95. general expense budget 管理费用预算96. cash budget现金预算97. capital expenditure budget资本支出预算98. income statement budget 利润表预算99. balance sheet budget资产负债表预算100.flexible budget 弹性预算101.the valuation of discounted cash flow method 折现现金流量估价法102.the time value of money 货币的时间价值103.future value and present value 复利终值与现值104.ordinary annuity 普通年金105.annuity due预付年金106.deferred annuity 递延年金107.perpetuity永续年金108.bond valuation 债券估价109.par value (face value, principal) 债券面值110.coupon rate票面利率111.maturity date 到期日112.nominal annual rate名义利率113.periodic rate 周期利率114.effective annual rate 实际利率115.real discount bond纯贴现债券116.zero bond 平息债券117.perpetual bond 永久债券118.outstanding bond 流通债券119.yield to maturity 债券到期收益率120.stock valuation 股票估价121.ordinary stock 普通股122.preferred stock 优先股mon stockholder 普通股股东124.preferred stockholder 优先股股东125.open price开盘价126.close price收盘价127.high price最高价128.low price 最低价129.zero growth model valuation 零增长股票估价130.constant growth model valuation 固定增长股票估价131.non-constant growth model valuation 非固定增长股票估价132.risk and rate of return 风险和报酬133.stand-alone risk and rates of return 单项资产的风险和报酬134.Relaxed/restricted/moderate current asset investment policy 宽松的/紧缩的/适中的营运资本政策135.Maturity matching(self-liquidating) /aggressive/conservative current asset financing policy 配合型/激进型/稳健型筹资政策136.Credit terms for borrowing借款的信用条件137.line of credit 信贷限额138.revolving credit agreement周转信贷协议pensating balances 补偿性余额140.loan mortgage 借款抵押141.Forms of interest payment借款利息的支付方法142.Distributions to shareholders/dividend distribution利润分配143.Declaration date 股利宣告日144.Holder-of-record date 股权登记日145.payment date股利支付日146.Ex-dividend date 除息日147.Cash dividend 现金股利148.asset (property)dividend 财产股利149.liability dividend负债股利150.stock dividend 股票股利151.Dividend irrelevance theory股利无关论152.dividend relevance theory股利相关论153.private corporation私募公司未上市公司154.Book-value weight账面价值权数155.market value weight市场价值权数156.target value weight目标价值权数157.Business risk 经营风险158.financial risk 财务风险159.degree of operational leverage 经营杠杆系数160.degree of financial leverage财务杠杆系数161.total degree of leverage 总杠杆系数162.debt holder债权人 profit theory净收益理论164.operating profit theory 营业收益理论165.trade-off theory 权衡理论166.EPS analysis of financing融资的每股收益分析167.optimal capital structure最佳资本结构168.Firm valuation 企业价值评估169.integrated value 企业的整体价值170.economic value 企业的经济价值171.Current market value 现时市场价值172.fair market value公平市场价值173.Entity value实体价值174.equity value股权价值175.Going-concern value持续经营价值176.liquidation value清算价值177.Minor equity value少数股权价值178.controlling equity value 控股权价值179.premium of controlling rights 控股权溢价180.dividend discount model 股利折现模型181.option-pricing model期权定价模型182.discounted cash flow valuation 折现现金流量模型183.book value 账面价值184.market value市场价值185.liquidation value 清算价值186.stand-alone risk and rates of return单项资产的风险和报酬187.Probability概率188.expected value189.variance 方差190.standard deviation标准差191.coefficient of variation(CV)变化系数192.portfolio risk and return投资组合的风险和报酬193.expected rate of return 预期报酬率194.Correlation相关性195.perfectly positive correlation 完全正相关196.perfectly negative correlation 完全负相关197.no correlation 不相关198.Coefficient of correlation相关系数199.co-variance协方差200.efficient set 有效集201.capital market line资本市场线202.equilibrium均衡点203.systematic risk (market risk, non-diversifiable risk) 系统风险204.non systematic risk (company-specific risk, diversifiable risk)非系统风险205.capital asset pricing model (CAPM) 资本资产定价模型206.security market line 证券市场线207.opportunity cost of capital资本的机会成本208.required rate of return on investment投资的必要报酬率 present value (NPV) 净现值210.profitability index (PI) 现值指数211.internal rate of return (IRR) 内含报酬率212.payback period (PP) 回收期213.accounting rate of return (ARR)会计收益率214.cash flows现金流量215.cash outflows 现金流出量216.cash inflows现金流入量217.operating cash flows营业现金流量218.cash costs付现成本219.salvage value 残值220.relevant cost 相关成本221.irrelevant cost 非相关成本222.Differential cost差额成本223.future cost未来成本224.replacement cost 重置成本225.opportunity cost 机会成本226.Sunk cost 沉没成本227.historical cost 过去成本228.book cost 账面成本229.Replacement decision of fixed asset固定资产更新决策230.average annual cost of fixed asset固定资产的平均年成本231.Adjusted cash flow method调整现金流量法232.adjusted discount rate method 风险调整折现率法233.Weighted average cost of capital 加权平均资本成本234.project risk 项目风险235.project systematic risk 项目系统风险parable firms 可比企业237.Transaction demand交易性需要238.precautionary demand 预防性需要239.speculative demand投机性需要240.the management of cash receipts and expenditures 现金收支管理e cash floats 使用现金浮游量242.accelerate cash receipts 加速收款243.defer the disbursement of payables推迟应付款的支付244.optimal cash balance 最佳现金持有量245.cost analysis model成本分析模式246.opportunity cost 机会成本247.management cost 管理成本248.stock-out cost 短缺成本249.inventory model 存货模式250.transaction cost 交易成本251.random model 随机模式252.the management of accounts receivable 应收账款管理253.Credit policy 信用政策254.credit term信用期间255.credit standard 信用标准256.cash discount policy现金折扣政策257.the ages of accounts receivable 应收账款账龄258.collection policy收账政策。
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01. Company Law词汇Initiator：发起人；创始者Stock flotation：募集设立Promotion：发起设立Object：对象Registered capital：注册资本Subscription：认购Down payment：（分期付款中的）头期款；预付定金Breach of contract：合同违约Registration application：登记申请Stipulate：（动词）规定Organ of power：权力机关；权力机构Unrecovered loss：未弥补的损失In presence：出席Dissolution：解散；（契约等的）解除Article 81 When a joint stock limited company is established by promotion, its registered capital shall be the total capital stock subscribed for by all the initiators as registered in the company registration authority. The minimum amount of initial capital contributions to be made by all initiators shall be not less than 20% of the total registered capital, and the remaining amount shall be paid off by the initiators within 2 years as of the day when the company is established, while for an investment company, the remaining amount may be paid off within 5 years. Before the registered capital is paid off, no stock may be offered to others for subscription. Where a joint stock limited company is established by stock floatation, its registered capital shall be the total actually paid capital stock as registered in the company registration authority. The minimum amount of the registered capital of a joint stock limited company shall be RMB 5 million Yuan. If any law or administrative regulation prescribes a relatively higher minimum amount of registered capital, such provision shall be followed.第八十一条股份有限公司采取发起设立方式设立的，注册资本为在公司登记机关登记的全体发起人认购的股本总额。
公司全体发起人的首次出资额不得低于注册资本的百分之二十，其余部分由发起人自公司成立之日起两年内缴足；其中，投资公司可以在五年内缴足。
在缴足前，不得向他人募集股份。
股份有限公司采取募集方式设立的，注册资本为在公司登记机关登记的实收股本总额。
股份有限公司注册资本的最低限额为人民币五百万元。
法律、行政法规对股份有限公司注册资本的最低限额有较高规定的，从其规定。
Article 85 For a joint stock limited company established by stock flotation, the shares subscribed for by the initiators shall not be less than 35% of the total shares. However, if it is otherwise provided for by any law or administrative regulation, such law or administrative regulation shall prevail.第八十五条以募集设立方式设立股份有限公司的，发起人认购的股份不得少于公司股份总数的百分之三十五；但是，法律、行政法规另有规定的，从其规定。
02. Securities Law词汇Entrustment：委托；托付；信托Thereafter：其后；从那时以后There from：从那里；从此Foregoing：（形容词）前述的；前面的；在前的Subject to：使服从；使遭受；受……管制Capital stock：股本Announcement：公告；宣告；发表Business guideline：经营方针Overdue：过期的Division：分立Case：（警方经办的）案件；犯罪案件Compulsory measure：强制措施；强制手段Render：（动词）实施；提出；致使Tender offer：要约收购Pursuant to：依照，按照，依据Article 45 A securities trading service institution and the relevant personnel that produce such documents as auditing reports, asset appraisal reports or legal opinions for stock issuance may not purchase or sell any of the aforesaid stocks within the underwriting term of stocks or within 6 months as of the expiration of the underwriting term of stocks. Except for the provisions as prescribed in the preceding paragraph herein,第四十五条为股票发行出具审计报告、资产评估报告或者法律意见书等文件的证券服务机构和人员，在该股票承销期内和期满后六个月内，不得买卖该种股票。
除前款规定外，为上市公司出具审计报告、资产评估报告或者法律意见书等文件的证券服务机构和人员，自接受上市公司委托之日起至上述文件公开后五日内，不得买卖该种股票。
Article 47 Where any director, supervisor and senior manager of a listed company or any shareholder who holds more than 5% of the shares of a listed company, sells the stocks of the company as held within 6 months after purchase, or purchases any stock as sold within 6 months thereafter, the proceeds generated there from shall be incorporated into the profits of the relevant company. The board of directors of the company shall withdraw the proceeds. However, where a securities company holds more than 5% of the shares of a listed company, which are the residing stocks after sale by proxy as purchased thereby, the sale of the foregoing stocks may not be limited by a term of 6 months. Where the board of directors of a company fails to implement the provisions as prescribed in the preceding paragraph herein, the shareholders concerned have the right to require the board of directors to implement them within 30 days. Where the board of directors of a company fails to implement them within the aforesaid term, the shareholders have the right to directly file litigation with the peopleˊs court in their own names for the interests of the company. Where the board of directors of a company fail to implement the provisions as prescribed in paragraph 1 herein, the directors in charge shall bear the joint and several liabilities according to law.第四十七条上市公司董事、监事、高级管理人员、持有上市公司股份百分之五以上的股东，将其持有的该公司的股票在买入后六个月内卖出，或者在卖出后六个月内又买入，由此所得收益归该公司所有，公司董事会应当收回其所得收益。
但是，证券公司因包销购入售后剩余股票而持有百分之五以上股份的，卖出该股票不受六个月时间限制。