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cpa英语测试词汇整理

cpa英语测试词汇整理

注册会计师考试常用英文测试词汇整理(1) 中国注册会计师考试英文测试词汇整理现金 Cash in hand银行存款 Cash in bank其他货币资金-外埠存款Other monetary assets - cash in other cities其他货币资金-银行本票 Other monetary assets - cashier‘s check其他货币资金-银行汇票 Other monetary assets - bank draft其他货币资金-信用卡 Other monetary assets - credit cards其他货币资金-信用证保证金 Other monetary assets - L/C deposit其他货币资金-存出投资款 Other monetary assets - cash for investment短期投资-股票投资 Investments - Short term - stocks短期投资-债券投资 Investments - Short term - bonds短期投资-基金投资 Investments - Short term - funds短期投资-其他投资 Investments - Short term - others短期投资跌价准备 Provision for short-term investment长期股权投资-股票投资 Long term equity investment - stocks长期股权投资-其他股权投资 Long term equity investment - others长期债券投资-债券投资 Long term securities investemnt - bonds长期债券投资-其他债权投资 Long term securities investment - others长期投资减值准备 Provision for long-term investment应收票据 Notes receivable应收股利 Dividends receivable应收利息 Interest receivable应收帐款 Trade debtors坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 预付帐款 Prepayment应收补贴款 Allowance receivable其他应收款 Other debtors坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 其他流动资产 Other current assets物资采购 Purchase原材料 Raw materials包装物 Packing materials低值易耗品 Low value consumbles材料成本差异 Material cost difference自制半成品 Self-manufactured goods库存商品 Finished goods商品进销差价 Difference between purchase & sales of commodities 委托加工物资 Consigned processiong material委托代销商品 Consignment-out受托代销商品 Consignment-in分期收款发出商品 Goods on instalment sales存货跌价准备 Provision for obsolete stocks待摊费用 Prepaid expenses待处理流动资产损益 Unsettled G/L on current assets待处理固定资产损益 Unsettled G/L on fixed assets委托贷款-本金 Consignment loan - principle委托贷款-利息 Consignment loan - interest委托贷款-减值准备 Consignment loan - provision固定资产-房屋建筑物 Fixed assets - Buildings固定资产-机器设备 Fixed assets - Plant and machinery固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 固定资产-运输设备 Fixed assets - Automobiles注册会计师考试常用英文测试词汇整理(2)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注册会计师考试常用英文测试词汇整理(3) 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)。

【精品文档】cpa会计英语词汇-实用word文档 (19页)

【精品文档】cpa会计英语词汇-实用word文档 (19页)

本文部分内容来自网络整理，本司不为其真实性负责，如有异议或侵权请及时联系，本司将立即删除！== 本文为word格式，下载后可方便编辑和修改！ ==cpa会计英语词汇篇一：会计专业术语中英文对比财务术语中英文对照大全，财务人必备！ 201X-05-28注册会计师注册会计师知道“会计”的英语怎么说吗？不会？那可真够无语的额！想要进入外资企业做会计？想要进入四大会计师事务所工作？好的英语水平是必不可少的！所以小编特地整理了财务数中英文大全，赶紧从基础英语学起，拿起笔做好笔记吧！增加见识也好，装装逼也行。

目录一、会计与会计理论二、会计循环三、现金与应收账款四、存货五、长期投资六、固定资产七、无形资产八、流动负债九、长期负债十、业主权益十一、财务报表十二、财务状况变动表十三、财务报表分析十四、合并财务报表十五、物价变动中的会计计量一、会计与会计理论会计 accounting决策人 Decision Maker投资人 Investor股东 Shareholder债权人 Creditor财务会计 Financial Accounting管理会计 Management Accounting成本会计 Cost Accounting私业会计 Private Accounting公众会计 Public Accounting注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC 美国注册会计师协会 AICPA财务会计准则委员会 FASB管理会计协会 IMA美国会计学会 AAA税务稽核署 IRS独资企业 Proprietorship合伙人企业 Partnership公司 Corporation会计目标 Accounting Objectives会计假设 Accounting Assumptions会计要素 Accounting Elements会计原则 Accounting Principles会计实务过程 Accounting Procedures财务报表 Financial Statements财务分析Financial Analysis会计主体假设 Separate-entity Assumption货币计量假设 Unit-of-measure Assumption持续经营假设 Continuity(Going-concern) Assumption会计分期假设 Time-period Assumption 资产 Asset负债 Liability业主权益 Owner's Equity收入 Revenue费用 Expense收益 Income亏损 Loss历史成本原则 Cost Principle收入实现原则 Revenue Principle配比原则 Matching Principle全面披露原则 Full-disclosure (Reporting) Principle 客观性原则Objective Principle一致性原则 Consistent Principle可比性原则 Comparability Principle重大性原则 Materiality Principle稳健性原则 Conservatism Principle权责发生制 Accrual Basis现金收付制 Cash Basis财务报告 Financial Report流动资产 Current assets流动负债 Current Liabilities长期负债 Long-term Liabilities投入资本 Contributed Capital留存收益 Retained Earning二、会计循环会计循环 Accounting Procedure/Cycle会计信息系统 Accounting information System 账户 Ledger会计科目 Account会计分录 Journal entry原始凭证 Source Document日记账 Journal总分类账 General Ledger明细分类账 Subsidiary Ledger试算平衡 Trial Balance现金收款日记账 Cash receipt journal现金付款日记账 Cash disbursements journal 销售日记账 Sales Journal 购货日记账 Purchase Journal普通日记账 General Journal工作底稿 Worksheet调整分录 Adjusting entries。

CPA综合英语词汇汇总-北注协-财管(1)说课讲解

CPA综合英语词汇汇总-北注协-财管(1)说课讲解

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123．common 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．residual income剩余收益137．credit terms for borrowing借款的信用条件138．line of credit信贷限额139．revolving credit agreement周转信贷协议140．compensating balances补偿性余额141．loan mortgage借款抵押142．forms of interest payment借款利息的支付方法143．distributions to shareholders/dividend distribution利润分配144．declaration date股利宣告日145．holder-of-record date股权登记日146．payment date股利支付日147．ex-dividend date除息日148．cash dividend现金股利149．asset (property)dividend财产股利150．liability dividend负债股利151．stock dividend股票股利152．dividend irrelevance theory股利无关论153．dividend relevance theory股利相关论154．private corporation私募公司未上市公司155．book-value weight账面价值权数156．market value weight市场价值权数157．target value weight目标价值权数158．business risk经营风险159．financial risk财务风险160．degree of operational leverage经营杠杆系数161．degree of financial leverage财务杠杆系数162．total degree of leverage总杠杆系数163．debt holder债权人164．net profit theory净收益理论165．operating profit theory营业收益理论166．trade-off theory权衡理论167．EPS analysis of financing融资的每股收益分析168．optimal capital structure最佳资本结构169．firm valuation企业价值评估170．integrated value企业的整体价值171．economic value企业的经济价值172．current market value现时市场价值173．fair market value公平市场价值174．entity value实体价值175．equity value股权价值176．going-concern value持续经营价值177．liquidation value清算价值178．minor equity value少数股权价值179．controlling equity value控股权价值180．premium of controlling rights控股权溢价181．dividend discount model股利折现模型182．option-pricing model期权定价模型183．discounted cash flow valuation折现现金流量模型184．book value 账面价值185．market value市场价值186．liquidation value 清算价值187．stand-alone risk and rates of return单项资产的风险和报酬188．probability概率189．expected value190．variance方差191．standard deviation标准差192．coefficient of variation(CV)变化系数193．portfolio risk and return投资组合的风险和报酬194．expected rate of return预期报酬率195．correlation相关性196．perfectly positive correlation完全正相关197．perfectly negative correlation完全负相关198．no correlation不相关199．coefficient of correlation相关系数200．co-variance协方差201．efficient set有效集202．capital market line资本市场线203．equilibrium均衡点204．systematic risk (market risk, non-diversifiable risk) 系统风险205．non systematic risk (company-specific risk, diversifiable risk)非系统风险206．capital asset pricing model (CAPM) 资本资产定价模型207．security market line证券市场线208．opportunity cost of capital资本的机会成本209．required rate of return on investment投资的必要报酬率210．net present value (NPV) 净现值211．profitability index (PI) 现值指数212．internal rate of return (IRR) 内含报酬率213．payback period (PP) 回收期214．accounting rate of return (ARR)会计收益率215．cash flows现金流量216．cash outflows现金流出量217．cash inflows现金流入量218．operating cash flows营业现金流量219．cash costs付现成本220．salvage value残值221．relevant cost相关成本222．irrelevant cost非相关成本223．differential cost差额成本224．future cost未来成本225．replacement cost重置成本226．opportunity cost机会成本227．sunk cost沉没成本228．historical cost过去成本229．book cost账面成本230．eplacement decision of fixed asset固定资产更新决策231．average annual cost of fixed asset固定资产的平均年成本232．adjusted cash flow method调整现金流量法233．adjusted discount rate method风险调整折现率法234．weighted average cost of capital加权平均资本成本235．project risk项目风险236．project systematic risk项目系统风险237．comparable firms可比企业238．transaction demand交易性需要239．precautionary demand预防性需要240．speculative demand投机性需要241．the management of cash receipts and expenditures现金收支管理242．use cash floats使用现金浮游量243．accelerate cash receipts加速收款244．defer the disbursement of payables推迟应付款的支付245．optimal cash balance最佳现金持有量246．cost analysis model成本分析模式247．opportunity cost机会成本248．management cost管理成本249．stock-out cost短缺成本250．inventory model存货模式251．transaction cost交易成本252．random model随机模式253．the management of accounts receivable应收账款管理254．credit policy信用政策255．credit term信用期间256．credit standard信用标准257．cash discount policy现金折扣政策258．the ages of accounts receivable应收账款账龄259．collection policy收账政策260．inventory management存货管理261．acquisition cost取得成本262．ordering cost订货成本263．purchase cost购置成本264．storage cost储存成本265．fixed cost固定成本266．variable cost变动成本267．basic economic order quantity model (EOQ model) 经济订货量基本模型268．extended economic order quantity model经济订货量扩展模型269．ordering lead time订货提前期270．safety stocks保险储备271．reorder points 再订货点272．bond ratings债券评级273．convertibles可转换证券274．convertible bonds可转换债券275．conversion price转换价格276．conversion ratio转换比率277．conversion period 转换期278．call provisions赎回条款279．non-callable period不可赎回期280．callable period赎回期281．call price赎回价格282．call conditions赎回条件283．put provisions回售条款284．force conversion provision强制性转换条款285．Leases租赁286．lease contract租赁合约287．lesser出租人288．lessee承租人289．operating leases经营租赁290．financial leases (capital leases) 融资租赁291．direct leases直接租赁292．leveraged leases杠杆租赁293．sale and lease-back售后租回294．the break-even lease income for lesser出租人的损益平衡租金295．cancellable leases可撤销租赁296．non-cancellable leases不可撤销租赁297．off-balance sheet financing表外融资298．working capital policies营运资本政策299．current asset investment policies营运资本持有政策300．current asset financing policies营运资本筹集政策301．distributions to shareholders/dividend distribution利润分配302．cash dividend现金股利303．asset (property) dividend财产股利304．liability dividend负债股利305．stock dividend股票股利306．residual dividend policy剩余股利政策307．constant or continuing growth dividend policy固定或持续增长的股利政策308．constant payout ratio dividend policy固定股利支付率政策309．target capital structure目标资本结构310．stock splits股票分割311．cost of capital资本成本312．specific cost of capital (respective component cost of capital) 个别资本成本313．weighted average cost of capital加权平均资本成本314．options期权315．option contract期权合约316．underlying asset标的资产317．maturity date到期日318．the exercise of options期权的执行319．call option看涨期权320．put option看跌期权321．american option美式期权322．european option欧式期权323．long position多头324．short position空头325．in the money实值期权326．out of the money虚值期权327．at the money 平价期权328．principles of valuing options期权估价原理329．real options（实物期权）330．purchased material外购材料331．purchased fuel外购燃料332．purchased power外购动力333．wages and welfare工资及福利费334．depreciation expense折旧费335．taxes税金336．other expenditures其他支出337．manufacturing cost生产经营成本338．selling expenses销售费用339．general administrative expenses管理费用340．inventorial costs计入存货的成本341．capitalized costs资本化成本342．expensed costs费用化成本343．product cost产品成本344．period cost期间成本345．cost object成本对象346．direct cost直接成本347．indirect cost间接成本348．effective cost实际成本349．standard cost标准成本350．total cost全部成本351．variable cost变动成本352．product-based costing system产品基础成本计算制度353．activity-based costing system作业基础成本计算制度354．absorption rate分配率355．finished goods完工产品356．work-in-process在产品357．equivalent units约当产量358．joint products联产品359．by-products副产品360．Product costing品种法361．batch costing分批法362．process costing分步法363．cost behavior成本性态364．fixed cost固定成本365．variable cost变动成本366．hybrid cost混合成本367．cost-volume-profit analysis本-量-利分析368．marginal contribution边际贡献369．contribution margin边际贡献率370．break-even analysis盈亏临界分析371．margin of safety安全边际372．the rate of margin of safety安全边际率373．sensitivity analysis敏感分析374．coefficient of sensitivity敏感系数375．ideal standard cost理想标准成本376．normal standard cost正常标准成本377．standard direct material cost直接材料标准成本378．standard direct labor cost直接人工标准成本379．standard fixed overhead固定制造费用标准成本380．variance analysis差异分析381．Performance evaluation业绩评价382．cost centre成本中心383．responsibility cost责任成本384．controllable cost可控成本385．non-controllable cost不可控成本386．profit centre利润中心387．Investment centre投资中心。

注册会计师综合阶段考试专业术语中英文

注册会计师综合阶段考试专业术语中英文

注册会计师综合阶段考试专业术语中英文2015注册会计师综合阶段考试专业术语（中英文）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 Lessee14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 value15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 Temporary differences交易费用 Transaction costs可理解性 Understandability未分配利润 Undistributed profit/Retained earnings 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 sheet12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 13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【2015注册会计师综合阶段考试专业术语（中英文）】。

注册会计师考试英语词汇快速记忆

注册会计师考试英语词汇快速记忆

Cpa英语词汇记忆诀窍1.1 词性分类1.2 构词法1.3 记忆方法【No.1.1 词性分类】实词：1）名词n：人和事物的名称2）代词pron：代替名词的词3）形容词a：修饰名词4）数词num：“数量”和“序数”的词5）动词v：动作和状态6）副词ad：修饰动词、形容词和副词的词虚词：7）冠词art：说明名词所指的人或物的词8）介词prep：表示名词与句子里其他词的关系9）连词conj：连接词、短语、从句和句子的词10）感叹词interj：表示感情•一词多类Record v记录、录音，n记录、档案Account v负责、解释account for，n账户•一词拼写稍作改变，词类随着改变“变形金刚”意思动词形容词副词名词依靠rely reliable reliably Reliability比较Compare Comparable Comparably Comparability理解Understand Understandable Understandably Understandability相关Relevant Relevantly Relevance重要Important Importantly Importance重要Significant Significantly Significance重要Material Materially Materiality很可能probable probably probability•名词√可数VS不可数名词√单数VS复数类型构成举例一般情况加-s records,statements以s,x,ch,sh结尾的词加-es classes,watches以辅音+y结尾的词变y为i再加-es strategies,policies以元音+y结尾的词加-s boys,toys单复同形chinese,fish,shep,cattle不规则变化man-men,child-children,foot-feet√名词所有格：一般加-’s；以-s/-es结尾名词复数加-’。

2012CPA综合阶段英语—经济法

2012CPA综合阶段英语—经济法

Economic Law01. 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。

注册会计师常用英文单词

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B B (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。

注册会计师专业英文词汇

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 currencies 1183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 marketgoods finished制成品1221．1222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VAT paid（or input tax）1282留抵税额excess VAT paid（or overpaid V AT）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 insuranceinvestments term-long other其它长期投资1328．1329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patentsfranchise特许权173．1731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 revaluation 1859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liabilitiesliabilities current流动负债2221~211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 VAT 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 supervisors 2198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 receiptsportion current-liabilities term-long一年或一营业周期内到期长期负债227．2271一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VAT 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 liabilitiesliabilities deferred other其它递延负债2818．286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-actions 33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 reserve（or accumulatedearningsretained-335unappropriated未分配盈余（或累积亏损）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 adjustmentsterm-long of decline value market on loss unrealized长期股权投资未实现跌价损失341．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 purchasedpurchased material进料5131．5132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-other 5888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）travel expense,travelling旅费6154．6155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 expensesexpenses development and research研究发展费用63．635~638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 expenseexpense interest利息费用7511．752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 segments 9121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 principles 9311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 incomeincome interest minority少数股权净利9411．。

英语单词-注会综合

英文中文structure构成，结构conclude 结束，推断，得出结论informed掌握信息的weighing衡量entitle有权，有资格entities实体，独立体create创造，产生direct/indirect直接；间接self-interest自身利益immediate主要的，立即的temporary暂时的，临时的assignment任务，分配，委派serve (为)服务，任职，提供recently最近employer 雇主，老板，雇佣者employee雇员，员工specific具体的，特定的director主管，董事，导演association 协会，联合，友谊，关联constradiction矛盾，对立，否认inconsistent矛盾的，不一致的acceptable可接受的assess评估precondition前提preparation准备necessary必要的satisfactory令人满意的contronllabel可控制的skepticism怀疑attitude态度ethical道德的combin联合，结合approach 方法，接近，着手处理substantive 实质的，本质的，真实的procedure程序，过程emphasize强调，着重sufficient充分的，足够的adequate充分的，足够的appropriate 适当的，占用，拨出relevant相关的relevance相关，相关性reliable可靠的reliability可靠性，可靠程度available 可得到的，可利用的potential潜在的appoint任命，委派，约定aggregate合计，总计ommission省略，遗漏，疏忽individually分别地，各自的influence影响conduct 控制，组织，安排，实施，执行equivalent 相等的，等效的，等价的prevailing主要的，普遍的existence存在allocation分配，representation表现，陈述verify核实，证明，判定intend意欲，计划material重要的occurrence发生completeness完整性accuracy准确性cut-off截止presentation列报disclosure披露reliable可靠的precise准确的、清晰的feasible可行的convert转变、兑换、换算strategy策略、战略explicit 明确的，清楚的，直率的implicit暗示的，含蓄的embody表现，象征，包含otherwise 否则，别的，不同的population总体sample样本random随机的，偶然的haphazard随意的，任意的tolerable可忍受的stratification分层materiality重要性external外部的，外面的acknowledge承认，认可responsibility责任，职责respect 尊重，遵守，某方面establish建立confidential保密的，秘密的justify证明……是正当的permanent永久的，持久的documentation 记录，事实的证据，参考资料assist 帮助，援助，参加，出席identify识别，确定inspection检查tangible 确实的，真实的，有形资产inquiry询问regard关注，注意，问候litigation诉讼claim索取，索赔plausible貎似有理的involvement参与，牵连suitable适当的depreciate贬值，跌价，轻视environment环境absolute完全的，绝对的draw 拖，拉，吸引，拨出base基于，根据persuasive有说服力的conclusive 令人信服的，确凿的objective目标positive积极的negative 消极的,否认的，负的confirmation函证，确认，证实accountability负责complilation编辑，汇编property财产stewardship 管理工作，代理工作，管理责任deficiency 缺乏，不足，缺陷，缺点exemption豁免，免除，免税fraud 欺诈，骗子，冒牌货enhance提高，增加，加强evaluate评价implementation成就，贯彻segregation分离，隔离monitor 监督，监控，记录，显示屏，屏幕bias偏向respond回应，响应indication指示，象征，表明impartial公平的，公正的particular特别的，特色amount数量，总额，总计likelihood可能性，可能authority授权，权限，职权authorize授权，批准board董事会，船上minutes 会议记录，备忘录，笔记significant 重要的，有意义的，标志expenditure花费，支出，经费purchase采购，购买authentication 认证，鉴定，证明，身价验证predict预测，预知predictability 可预测性，可预见性predictable 可预见的，可预测的narrative故事，叙述questionnaire调查表，问卷flowchart流程图checklist清单，检查表implication暗示，含义susceptible易受影响的overstatement多计，虚增，夸大understatement少报，保守的陈述abonormal异常的subjectivity主观measurement量度，份量，尺寸uncertainty不确定，不可靠therefore因此confirm确认，确定requisition请购，请购单procurement采购，获得inventory 存货清单，清查，财产目录obsolete淘汰，过时的obsolescence过时，陈旧dispatch分派，派遣reimburse清偿，偿还，赔偿reimbursement清偿，偿还，赔偿remit汇款remittance汇款perpetual永久的，不断的context背景，环境manifest 明显的，显示，表明attempt试图，尝试overstate夸大，夸张liquidity流动性，流动资产sequence顺序permission允许，批准grant 同意，承认，授予，拨款netotiable 可协商的，可商量的securities 要流通证券，有价证券reconciliation 一致，和解，和谐，服从explanation解释correspond符合，一致，相应coherence一致，连贯性initial最初的，开始的fund基金，储备，现款subsidiary附带的，次要的ledger分类账adjustment调解，调整spreadsheet电子数据表supervision监督，管理review 复核，复习，复查，评论previously事先，以前shareholder股东correspondence通信，信件，函件instance例子，情况，建议non-compliance不遵守，违法license 许可证，同意，特许regulatory监管的，调整的error错误opportunity机会perpetrate犯(罪)，做(恶) fraudulent欺诈的，欺骗的collusion合谋，共谋，勾结conceal隐瞒，隐藏accompany陪同，附加，补充override凌驾manipulate操作，处理，操纵similar类似的misappropriation侵占，挪用，滥用intentional国际的，国家的motive动机rationalization合理化assumption假设，假想，承担assume假设，承担certain某些，确定的modification修正，修改，变更prepare编制，准备produce出具，生产modify修改，改变qualify 限定，达标，合格，修饰disclaimer否认声明，放弃pervasive广泛的pervasiveness广泛，广泛性aware知道的，意识到的issue发布，发行，问题proper适当的restate重述revision修改，修订communicate交流，沟通apparent显然的，易见的withdraw撤销，撤退，提款recall召回，撤销，取消gravity严重，严肃，重力prohibit禁止practical 实际的，可行的，可用的,可实现的warehouse仓库，存入仓库independent自主的，独立的execution实行，执行，完成re-perform重新执行describe描述explain解释，说明reconcile调节，使一致examine检查，检测scrutinize 仔细检查，彻底检查calculate计算restrict限制trace追溯，痕迹，踪迹observe观察，遵守obsevation观察，遵守investigate调查，研究vouch审核，核定ascertain确定，查明supervise监督，指导approve批准，同意organisation组织，机构practice练习，实行，惯例amortization摊销，分期偿还commence开始，着手fundamental基本的，重要的compare比较，比拟，构成improve改进，改善，提高numerical数字的，数值的wealth财富moral道德的hazard冒险，危险，机会ethic道德，伦理equity公平，股票的derivative 衍生的，导出的，拷贝的derivatives金融衍生工具pension养老金，退休金investor投资者，出资人stakeholder利益相关方solvency偿付能力、溶解力conservative保守的proficiency熟练，精通assertion认定effect 影响，效果，印象，引起，产生discount折扣，折现，贴现perpetuity 永续年金，不可兑换的公司债券variance方差portfolio 文件夹，公文包，组合correlation相关性covariance协方差bond债券convertible可变换的coupon优惠券，息票constant持续的，永恒的performance履行，表现，演出situation情况，位置，形势option期权，选择，选项outflow流出inflow流入budget 预算，低价的，便宜的replacement更新，替代，归还advantage有利于，促进premium 保险费用，费用，奖励，期权金expand扩张，扩展abandon放弃，丢弃，终止convey传达、传递、运送residual残留的，剩余underwrite承购包销warrants认股权证mandatory强制的，命令的moderate 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基准分析，标杆管理integrative整体的，综合的horizontal水平的，平层的vertical垂直的，竖立的stability稳定、坚定defense防卫retrenchment节省，删除turnaround转变，加油divestiture脱去，剥夺liquidation清算,清偿，结算penetration渗透，穿透diversification多样化，变化takeover收购，接管acquisition收购，购买merger吸收合并consolidation新设合并conglomerate合成物、组合物consequent顺向的，必然的alliance联盟venture冒险franchise特许经营preliminary初步的，初级的wholesaler批发商retail零售synergy协同，协同作用feasibility可行性scenario情景centralization集权型decentralization分权型hierarchy层级，等级制度subordinate 下级，从属的，次要的entrepreneurial创业的division部门，分开，除法geographical区域的，地理的segmentation分割，分节matirx矩阵，模型，子宫multinational跨国的，多国的static静态的dynamic动态的complex复杂的machine机器mechanical机械的promotion 促销,促进，提升，升级，发起设立place地点organic 组织的，有机的，根本的discrimination歧视，辨别，区别recruit招聘preventive防止，预防的appraisal评价，鉴定occasional偶然的，临时的critical危险的，批评的predictive预言性的forgo放弃harvest收获divest剥夺substantial 大量的，重大的，本质defect缺点，欠缺，毛病mitigation缓释translate翻译，解释，转化parity平价，平等，同等swap掉期，互换bilateral双边的，双向的multilateral多边的elapse逾期，时间流逝bankrupt破产spin-out分析，衍生公司privatization私有化divestment剥夺，夺取，脱去exception例外，反对，除外derive源于，来自，得到executive 总经理，行政部门，执行的，管理的outsource外包facilities工具，天资progress前进，进步，发展raw生的，未加工的conversion变换，转变merchandize商品affiliate 使紧密联系，加入，与……有关individual 个别的，分别的,个人的，独特的，个人，个体respective个别的，分别的matual相互的，共同的cumulative累积的contribution贡献，捐赠distribution分配，分布contingency或有事项probable很可能possible可能remote极小可能boot补价ancillary 辅助的，补充的，助手retrospective可追溯的prospective未来的，预期的morality道德infringe侵犯，侵害formality手续，礼节representative 代表，议员，典型的prescribe规定,指定succeed继承，接替senior较训的，上级branch分公司civil 民间的，文明的，市民的several 专有的，独占的，各自的supervisor监督者,监事convention2 convene召集，集合assembly集会，集合affirmative 肯定的，积极的，乐观的vocational职业的evade逃避，避开，规避abuse滥用，侮辱status地位，情形，状态juridical司法的，裁判的resolution决议,决心，解决convoke召集，集合revoke撤回，取消，废除initiate开始，发起，传授quorum法定人数void无效的collective 集体的，共同的，集团affix署名signature签名，署名intellectual智力的，知识分子breach违反，破坏，缺口verification证明，证实institution机构，制度，惯例entrust委托，交托，信托preemptive有先买权的adopt采取，收养adapt 适应于，改写，改变waive放弃consecutive连续的dissolution解散raise 募集，上升，提出，提高inherit继承initiator发起人prospectus招股说明书pecuniary金钱的counterfoil存根，票据preserve保存attorney代理人，律师secretary秘书endorsement背书stipulate约定，规定offence犯罪，过错，违反penalty惩罚，刑罚corruption贪污，腐败bribery贿赂encroachment侵占，侵入fidelity忠诚，尽责corporate 公司的，法人的，团体的acceptance接收，承诺，承兑survive幸存，活下来deregister撤销登记plead请求，恳求draw提取admonish警告，告诫confiscate没收，充公sanction处罚，制裁，批准liable 有责任的,有义务的clamp强加，压制，夹子constitute构成，组成，设立relinquish放弃，放手，废除integrity诚实，正直creditworthy信用，有信誉的utilize利用，使用organ机构，元件inducement诱导，劝诱，动机recommendation推荐，建议persist坚持，继续存在surpass超越，胜过，优于tenure 任期，占有，土地使用权，授予……终身职位proxy 代理人，代理权，委托书exclusive 单独的，专用的，高级的residing居住，定居，属于underwriting包销，保险业canvass 游说，劝诱，讨论，彻底检查principal 主要的，资本的，本金的，首长，负责人,委托人，当事人participant参与者，参加的suspend暂停terminate终止deficit损失divulge泄露，暴露functionary 公务员，官员，职务上的discard抛弃，丢弃mortgage抵押damage损害，毁坏collaborate合作，协作pursuant依照的，追踪的affect影响，情感，感动fabricate伪造disseminate宣传，散布，传播inveigle诱骗，诱使tender提出，投标overstep逾越，超出dissolve解散，分散，溶解conclude达成，结论，结束council理事会disqualify取消……的资格irregularity不规则，非正式disciplinary纪律的，惩罚的conduct 组织，引导，安排，指挥，执行brokerage 经纪业，手续费，佣金interfere干涉，妨碍insolvent破产的，破产者bidding出价，投标practitioner从业者trusteeship托管disturb妨碍，打扰，烦扰injure损害，毁坏，伤害rectification重整take-over接管，接收cancellation撤销custody 监管，拘留，抚养权，监护权malfunction故障，失灵recourse追索权mediate调解obstruct阻碍，妨碍suspect怀疑，嫌疑犯instigate指使，唆使，教唆undertake从事，承担，同意bankruptcy破产community 团体，共同体，社区declaration宣告，公告，声明compromise和解conciliation和解，调解，调停hearing审讯，审理respondent被告，被申请人ground根据，理由，原因demurral导言，反对legitimate合法的，合理的appeal上诉rescind解除，废除，撤回rescission取消，废除perform 履行，执行，完成，表演，扮演notify通知，布告preservation 保护，保存，保留，维护，保持arbitration仲裁supreme最高的intermediary中间的，中介agency机构，代理assume 假定，取得，担任，承担deprive剥夺，夺去qualification资格，条件，授权certificate文凭，证明书quit 离开，辞职，放弃，停止resignation辞职，顺从，听从justifiable正当的embezzle盗用。

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。

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经济法常用英语词汇mon law普通法2.judicial interpretation司法解释3.norm of civil law民法法律规范4.principle of equality平等原则5.principle of free will自愿原则6.principle of justice公平原则7.act行为8.omission不作为wful act合法行为10.unlawful act违法行为11.right of claim请求权12.right of claim for real thing物上请求权13.right of claiming cancellation撤销权14.right of termination终止权15.right of defense抗辩权16.force majeure不可抗力17.capacity for act行为能力18.capacity of will意思能力19.civil act民事行为20.declaration of intention意思表示21.meeting of minds; consensus意思表示一致22.perfect capacity for act完全行为能力23.restrictive capacity for act限制行为能力24.incapacity for act无行为能力25.individual business个体工商户26.partnership合伙27.partner合伙人28.partnership agreement合伙协议29.property of partnership合伙财产30.debt of partnership合伙债务31.join partnership入伙32.withdrawal from partnership退伙33.partnership business establishment合伙企业设立34.partnership of legal person法人合伙35.special partnership特别合伙36.general partnership普通合伙37.limited partnership有限合伙38.civil partnership民事合伙39.private enterprise; proprietorship私营企业40.legal person法人41.legal body of enterprise企业法人42.group of enterprise企业集团43.affiliate enterprise关联企业44.individual business establishment个人独资企业设立45.solely state-owned enterprise国有独资企业46.Sino-foreign joint venture enterprise中外合资企业47.Sino-foreign contractual enterprise中外合作企业48.tort侵权行为49.fraud欺诈50.duress胁迫51.legal form concealing illegal intention以合法形式掩盖非法目的52.malicious collaboration恶意串通53.gross misunderstanding重大误解54.obvious unjust显失公平55.principal本人56.principal被代理人57.trustee受托人58.agent代理人59.statutory agent; legal agent法定代理人60.agent by mandate委托代理人61.designated agent指定代理人62.right of agency代理权63.act of agency代理行为64.agency by mandate委托代理65.authorized agency有权代理66.agency by estoppels; apparent agency表见代理67.nationality国籍68.liability of breach of contract; responsibility of default违约责任69.limited liability有限责任70.unlimited liability无限责任71.joint and several liability连带责任72.jus ad ram; right in ram; real right物权73.real right system; right in ram system物权制度74.the principal of One thing, One Right一物一权原则75.principal of legality of right in ram物权法定主义76.principal of public summons of right in ram物权公示原则77.jus rearm物权法78.property物79.current asset; floating asset流动资产80.movables; chattel动产81.immovable; real estate不动产82.res cerate; a certain thing特定物83.genus; indefinite thing种类物84.original thing原物85.fruits孳息86.natural fruits天然孳息87.legal fruits法定孳息88.currency货币89.securities证券90.classification of right in ram/real right物权分类91.jus in re propriety; right of full ownership自物权92.dominium; ownership; title所有权93.dominium utile; equitable ownership占有权94.right of use; right to use of使用权95.right to earnings; right to yields收益权96.right of disposing; jusdispodendi处分权97.possession in good faith善意占有98.malicious possession恶意占有99.several possession按份共有100.joint possession共同共有101.jus in re alien他物权102.real right for usufruct用益物权103.right to use; right of use使用权104.right to the use of land土地使用权105.managerial authority; power of management经营权106.right to contracted management承包经营权107.neighboring right; related right相邻权108.servitude; easement地役权109.real right for security担保物权110.security for thing物的担保111.warranty against defect of a thing物的瑕疵担保112.hypothec; hypothecation; right to mortgage抵押权113.creation of right to mortgage抵押权的设定114.mortgagor抵押人115.mortgagee抵押权人116.collateral; estate under mortgage抵押标的物117.registration of estate under mortgage抵押物登记118.priority of mortgage抵押优先权119.lien留置权120.general lien一般留置权121.special lien特别留置权122.hypotheque; pledge; right of pledge质权123.jus in persona; right to give or procure; claim; creditor’s right债权124.creditor债权人125.debtor债务人126.debt; liability; obligation债务127.payment of debt债务的偿还128.discharge of debt债务的偿清129.guarantee of debt债务的担保130.consolidation of debt债务的合并131.debt maturity债务的给付日期132.exemption of debt债务的免除133.prime/principal obligation主债134.accessory obligation从债135.joint obligation连带之债136.contractual obligation合同之债137.tort obligation侵权行为之债138.obligation of compensation for injury; obligation of damages损害赔偿之债139.unjust enrichment不当得利140.voluntary service无因管理141.guarantee of obligation债的担保142.property guarantee财产担保143.credit guarantee信用担保144.guarantor保证人145.contract of guaranty/surety ship保证合同146.guaranty bond; security deposit保证金147.earnest money; deposit定金148.liquidated damages违约金149.liquidated damages by law法定违约金150.liquidated damages by agreement约定违约金151.performance of obligation债的履行152.misfeasance不当履行153.discharge; satisfaction清偿154.debtor’s submission of the subject matter of obligation to competent authority提存155.intellectual property知识产权156.royalties特许权使用费157.intellectual property智力成果158.copyright著作权159.copyright版权160.copyright owner著作权人161.patent right专利权162.prior application rule申请在先原则163.invention and creation发明创造164.right of invention发明权165.right of discovery发现权166.patent application专利申请167.objection to a patent专利异议168.patent gazette专利公告169.patent licensing agreement专利许可协议170.know-how专有技术171.trademark right商标权modity trademark商品商标173.trademark infringement商标侵权174.registered trademark商标注册175.anti-unfair competition law反不正当竞争176.consumer’s interest protection law消费者权益保护法177.production liability law产品责任法178.consumer rights and into rests law消费者权益法pany law; corporate law公司法pany; corporation公司181.limited liability company有限责任公司pany limited by shares股份有限公司183.holding company控股公司184.group company集团公司185.joint venture company合资公司186.associated company; affiliated company联营公司187.state-own company国营公司188.state-owned company国有公司189.national/domestic company本国公司190.foreign company外国公司191.listed company上市公司192.parent company母公司193.subsidiary子公司194.incorporation by stock floatation募集设立195.floater; initiator发起人 of company公司名称197.domicile of company公司住址198.contribution; capita l subscription出资199.investment in cash现金出资200.investment in kind实物出资201.investment in industrial property right工业产权出资202.investment in non-patent technology非专有技术出资203.investment in labor劳务出资204.investment in hi-tech achievements高新技术成果出资205.registered capital注册资本206.paid-in capital实缴资本207.capital verification report验资报告208.certified public accountants会计师事务所209.certified public accountant注册会计师210.minimum capital system最低资本额制度211.articles of association; articles of incorporation; bylaw公司章程212.incorporation; corporate registration公司登记213.existence of company公司存续214.merger and split of company公司合并分立215.corporate merger and acquisition公司并购216.corporate governance; company management公司管理pany rectification公司整顿218.closure of business公司歇业pany composition公司和解pany dissolution公司解散pany liquidation公司清算pany winding-up公司清理223.prospectus招股章程224.shareholders’meeting股东大会225.resolution of shareholders’meeting股东大会决议226.rule of procedure of shareholders’meeting股东大会议事规则227.voting right; right to vote表决权228.director董事229.president/chairman of the board董事长230.chief executive officer(CEO) 首席执行官231.executive director执行董事232.managing director常务董事233.board of directors董事会234.responsibility system of the chief executive officer under the leadership of the board of directors董事会领导下的经理负责制235.manager independent responsibility system经理独立负责制236.supervisor监事237.board of supervisors监事会mon stock普通股239preferred stock优先股240.dividend股息241.bonus stock; dividend stock红股242.legal accumulation fund法定公积金243.optional accumulation fund任意公积金244.securities law证券法245.issuance of securities证券发行246.list securities; float an issue证券上市247.stock exchange证券交易所248.securities dealer证券商249.securities company证券公司250.consortium of underwriters证券承销商251.underwriting contract证券承销合同252.securities broker证券经纪人253closing date交割日254.securities supervision committee证券监督委员会w of negotiable instrument票据法256.bill; commercial instrument商业票据257.time bill;; long-dated bill远期票据258.matured bill到期票据259.sight bill即期票据260.bill payable to order; note to order记名票据261.bearer instrument不记名票据262.promissory note本票263.bill of exchange汇票264.ticket day发票日265.date of draft/issue出票日266.place of draft/issue发票地267.bill to mature票据到期日268.sum of bill票据金额269.face value票面价额270.drawer票据出票人271.bill holder票据持票人272.bill acceptor票据承兑人273.act on commercial paper票据行为274.honor a bill承兑票据275.negotiation票据议付276.protest a bill拒付票据277.drawer票据付款人278.payer on commercial instrument票据支付人279.bill collector票据收款人280.endorser of a bill票据背书人281.endorsee被背书人282.bill guarantor票据保证人283.bill warrantee票据被保证人284.renewed recourse再追索人285.remote holder前手286.subsequent endorser后手287.right of bill票据权利288.term of bill; tenor票据期限289.debtor of commercial instrument票据债务人290.right of recourse追索权291.exception to bill票据抗辩292.loss of bill票据丧失293.prescription of exchanges票据时效。

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