ACCA考试必备财务英语词汇

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(财务知识)ACCA财务管理英语

ACCA--财务管理英语sole propsietorship 独资企业partnership 合伙企业corporate finance 公司财务corporate 公司closely held 私下公司public company 公众公司Goldman Sachs 高盛银行pension fund 养老基金insurance company 保险公司board of director 董事会separation of ownership and management 所有权与管理权的分离limited liability 有限责任articles of incorporation 公司章程real asset 实物资产financial asset 金融资产security 证券financial market 金融市场capital market 资本市场money market 货币市场investment decision 投资决策capital budgeting decision 资本预算决策financing decision 融资决策financial manager 财务经理treasurer 司库controller 总会计师CFO 首席财务官principal-agent problem 委托代理问题principal 委托人agent 代理人agency cost 代理成本information asymmetry 信息不对称signal 信号efficient markets hypothesis 有效市场假说present value 现值discount factor 贴现因子rate of return 收益率discount rate 贴现率hurdle rate 门坎比率opportunity cost of capital 资本机会成本net present value 净现值cash outflow 现金支出net present value rule 净现值法则rate-of-return rule 收益率法则profit maximization 利润最大化doing well 经营盈利doing good 经营造益collateral 抵押品warrant 认股权证convertible bond 可转换债券primary issue 一级发行prinary market 一级市场secondary tansaction 二级交易secondary market 二级市场over-the-counter (OTC) 场外交易financial intermediary 金融中介zero-stage 启动阶段business plan 创业计划书first-stage financing 第一阶段融资after-the-money valuation 注资后的价值paper gain 账面利润mezzanine financing 引渡融资angel investor 天使投资者venture capital fund 创业投资基金limited private partnership 有限合伙企业general partner 普通合伙人limited partner 有限合伙人small-business investment companies（SBIC）小企业投资公司initial public offering (IPO) 首次公开发行primary offering 首次发行secondary offering 二次发行underwriter 承销商syndicate of underwriter 承销辛迪加registration statement 注册说明书prospectus 招股说明书road show 路演greenshoe option 绿鞋期权spread 差价offering price 发售价格underpricing 抑价winner’s curse 成功者灾难bookbuilding 标书登记fixed price offer 定价发售auction 拍卖discrimination auction 差价拍卖uniform-price auction 一价拍卖general cash offer 一般现款发行right issue 附权发行shelf registration 上架注册prior approval 事前许可bought deal 买方交易seasoned issue 新增发行knowledgeable invertor 成熟的投资者qualified institutional buyer 有资格的机构买者record date 登记日with dividend 附有红利cum dividend 附息ex dividend 除息legal capital 法定资本regular cash dividend 正常现金红利extra 额外的special dividend 特别红利stock dividend 股票红利automatic dividend reinvestment plans (DRIP) 红利自动转投计划transfer of value 价值转移capital structure 资本结构MM’s proposition MM定理weighted-average cost of capital (WACC) 加权平均资本成本margin debt 保证金借款floating-rate note 浮动利率票据money-market fund 货币市场基金interest-rate ceiling 利率上限trade-off theory 权衡理论right to default 违约权leverage buy-out (LBO) 杠杆收购asymmetric information 信息不对称financial slack 银根宽松cost of debt 负债成本cost of equity 权益成本terminal value 清算价值cash flow to equity 权益现金流rebalancing 重整project financing 项目融资adjusted cost of capital 调整资本成本equivalent loan 等值贷款offsetting transaction 反向交易depreciable basis 折旧基数adjusted present value (APV) 调整现值call option 看涨期权exercise price 执行价格strike price 敲定价格exercise date 到期日European call 欧式看涨期权American call 美式看涨期权position diagram 头寸图put option 看跌期权Salomon Brothers 所罗门兄弟公司term stucture of interest rate 利率期限结构annuity 年金perpetuity 永久年金annuity factor 年金因子annuity due 即期年金future value 终值conmpound interest 复利simple interest 单利continuously compounded rate 连续复利率Consumer Price Index (CPI) 消费物价指数current dollar 当期货币nominal dollar 名义货币constant dollar 不变货币real dollar 实际货币real rate of return 实际收益率inflation rate 通货膨胀率principal 本金deflation 滞胀yield to maturity 到期收益率market capitalization rate 市场资本化率dividend yield 红利收益率cost of equity capital 权益资本成本payout ratio 红利发放率earnings per share (EPS) 每股收益return on equity (ROE) 权益收益率discount cash flow 贴现现金流growth stock 成长股income stock 绩优股present value of growth opportunity (PVGO) 成长机会的现值price-earnings ratio (P/E) 市盈率free cash flow (FCF) 自由现金流量book rate of return 账面收益率capital investment 资本投资operating expense 经营费用payback period 回收期discounted-payback rule 贴现回收期法则discounted-cash-flow rate of return 贴现现金流量的收益率internal rate of return (IRR) 内部收益率lending 贷出borrowing 借入profitability measure 盈利指标standard of pfofitability 赢利标准modified internal rate of return 修正内部收益率mutually exclusive projects 互相排斥的项目capital rationing 资本约束profitability index 盈利指标soft rationing 软约束hard rationing 硬约束incremental payoff 增量收入net working capital 净营运资本sunk cost 沉没成本sunk-cost fallacy 沉没成本悖论overhead cost 间接费用salvage value 残值straight-line depreciation 直线法折旧Internal Revenue Service 国内税收署tax shield 税盾accelerated cost recovery system 加速成本回收折旧法alternative minimum tax 另类最低税tax preference 税收优惠accelerated depreciation 加速折旧project analysis 项目分析equivalent annual cash flow 等价年度现金流marginal investment 边际投资default risk 违约风险risk premium 风险溢酬standard error 标准误差standard deviation 标准差market portfolio 市场组合market returm (rm) 市场收益率variance 方差the loss of a dgree of freedom 自由度损失Delphic 德尔菲unique risk 独特风险unsystematic risk 非系统风险residual risk 剩余风险specific risk 特定风险diversifiable risk 可分散风险market risk 市场风险systematic risk 系统风险undiversifiable risk 不可分散风险convariance 协方差well-diversified 有效分散value additivity 价值可加性efficient portfolio 有效投资组合quadratic programming 二次规划best efficient portfolio 最佳有效投资组合capital asset pricing model (CAPM) 资本资产定价模型separation theorem 分离定理security market line 证券市场线market capitalization 市场资本总额small-cap stocks 小盘股book-to-market ration 账面-市值比data mining 数据挖掘data snooping 数据侦察consumption beta 消费贝塔consumption CAPM 消费型资本资产定价模型risk aversion 风险厌恶arbitrage pricing theory 套利定价理论sensitivity of each stock to these factors 每种股票对这些因素的敏感度three-factor model 三因素模型company cost of capital 公司资本成本industry beta 行业贝塔firm value 公司价值debt value 负债价值asset value 资产价值blue-chip firm 蓝筹股financial leverage 财务杠杆gearing 举债经营financial risk 财务风险unlever 消除杠杆relative market values of debt (E/V) 负债的相对市场价值taxable income 应税利润after-tax cost 税后成本marginal corporate tax rate 公司边际税率after-tax weighted-average cost of capital 税后加权平均资本成本cyclicality 周期性cyclical firms 周期性公司operating leverage 经营杠杆revenue 收入fixed costs 固定成本variable costs 可变成本rate of output 产出率certainty equivalent 确定性等价值certainty-equivalent cash flow 确定性等价现金流risk-adjusted discount rate 风险相应贴现率underlying variables 基础变量sample 抽样real option 实物期权decision tree 决策树timing qption 安排期权production option 生产性期权option to bail out 清算选择权economic rent 经济租金future market 期货市场capital budget 资本预算strategic planning 战略规划appropriation request 拨款申请postaudit 事后审计stock options 股票期权private benefit 私下利益perks 特权享受perquisite 特权享受overinvestment 过度投资generally accepted accounting principle (GAAP) 公认会计原则qualified doption 保留意见delegated 委托economic value added (EV A) 经济附加值trade loading 贸易超载economic depreciation 经济折旧national income and product accounts 国民收入与产出账户cap 上限合约strip 本息剥离债券swap 互换bookrunner 股份登记员efficient capital market 有效资本市场random walk 随机游走positive drift 正漂移autocorelation coefficient 自相关系数weak form of efficiency 弱有效性semistrong form of efficiency 半强有效性strong form of efficiency 强有效性market model 市场模型acquiring firm 兼并公司acquired firm 被兼并公司superior profit 超常利润overreaction 反应过度underreaction 反应不足index arbitrageur 指数套利者portfolio insurance scheme 证券组合保险策略superior rates of return 超常收益exchange-rate policy 汇率政策application date 申购日long-term asset 长期资产retained earnings 留存收益financial deficit 资金缺口internal fund 内部资金debt policy 负债政策dividend policy 红利政策long-term financing 长期融资total capitalization 资本总额reserve 准备金issued and outsanding 已发行流通股份issued but not outsanding 已发行未流通股份authorized share capital 法定股本总额financial institution 金融机构cash-flow right 现金流要求权control right 控制劝dominant stockholder 控股股东majority voting system 多数投票制cumulative voting 累计投票制supermajority 绝对多数制proxy contest 投票代理权角逐minority stockholder 小股东reverse stock split 逆股票拆细master limited partnership 业主有限责任合伙企业real estate investment trust (REIT) 房地产信托投资基金preferred stock 优先股cumulative preferred stock 红利累积优先股line of credit 授信额度fixed-rate 固定利率floating-rate 浮动利率coupon 息票London Interbank Offered Rate (LIBOR) 伦敦银行间拆借利率eurobond 欧洲债券eurocurrency 欧洲货币euro 欧元senior 优级junior 次级subordinated 从属secured 有担保的collateral 抵押品warrant 认股权证convertible bond 可转换债券primary issue 一级发行prinary market 一级市场secondary tansaction 二级交易secondary market 二级市场over-the-counter (OTC) 场外交易financial intermediary 金融中介zero-stage 启动阶段business plan 创业计划书first-stage financing 第一阶段融资after-the-money valuation 注资后的价值paper gain 账面利润mezzanine financing 引渡融资angel investor 天使投资者venture capital fund 创业投资基金limited private partnership 有限合伙企业general partner 普通合伙人limited partner 有限合伙人small-business investment companies（SBIC）小企业投资公司initial public offering (IPO) 首次公开发行primary offering 首次发行secondary offering 二次发行underwriter 承销商syndicate of underwriter 承销辛迪加registration statement 注册说明书prospectus 招股说明书road show 路演greenshoe option 绿鞋期权spread 差价offering price 发售价格underpricing 抑价winner’s curse 成功者灾难bookbuilding 标书登记fixed price offer 定价发售auction 拍卖discrimination auction 差价拍卖uniform-price auction 一价拍卖general cash offer 一般现款发行right issue 附权发行shelf registration 上架注册prior approval 事前许可bought deal 买方交易seasoned issue 新增发行knowledgeable invertor 成熟的投资者qualified institutional buyer 有资格的机构买者record date 登记日with dividend 附有红利cum dividend 附息ex dividend 除息legal capital 法定资本regular cash dividend 正常现金红利extra 额外的special dividend 特别红利stock dividend 股票红利automatic dividend reinvestment plans (DRIP) 红利自动转投计划transfer of value 价值转移capital structure 资本结构MM’s proposition MM定理weighted-average cost of capital (WACC) 加权平均资本成本margin debt 保证金借款floating-rate note 浮动利率票据money-market fund 货币市场基金interest-rate ceiling 利率上限trade-off theory 权衡理论right to default 违约权leverage buy-out (LBO) 杠杆收购asymmetric information 信息不对称financial slack 银根宽松cost of debt 负债成本cost of equity 权益成本terminal value 清算价值cash flow to equity 权益现金流rebalancing 重整project financing 项目融资adjusted cost of capital 调整资本成本equivalent loan 等值贷款offsetting transaction 反向交易depreciable basis 折旧基数adjusted present value (APV) 调整现值call option 看涨期权exercise price 执行价格strike price 敲定价格exercise date 到期日European call 欧式看涨期权American call 美式看涨期权position diagram 头寸图put option 看跌期权。

(完整word版)ACCA 专业词汇表

序号英语汉语1 ability to perform the work 履行职责的工作能力2 acceptance procedures 承接业务的程序3 accountability 经管责任4 accounting estimate 会计估计5 accounts receivable listing 应收帐款名单6 accounts receivable 应收账款7 accruals listing 应计项目名单8 accruals 应计项目9 accuracy 准确性10 adverse opinion 否定意见11 aged analysis 帐龄分析法12 agents 代理人13 agreed-upon procedures 程序审查（约定审计业务）14 analysis of errors 分析错误15 anomalous error 不正常的错误16 appointment ethics 任命（职业道德）17 appointment 任命18 associated firms 联合企业19 association of chartered certified accounts(ACCA) 注册会计师(ACCA)20 assurance engagement 承担鉴证业务21 assurance 鉴证22 audit 审计,审核,核数23 audit acceptance 接受审计24 audit approach 审计方法25 audit committee 审计委员会,审计小组26 ahudit engagement 审计业务约定书27 audit evaluation 审计评价28 audit evidence 审计证据29 audit plan 审计计划30 audit program 审计程序31 audit report as a means of communication 审计报告（交流方式）32 audit report 审计报告33 audit risk 审计风险34 audit sampling 审计抽样35 audit staffing 审计工作人员36 audit timing 审计及时37 audit trail 审计线索38 auditing standards 审计准则39 auditors' duty of care 审计职业审慎性40 auditors' report 审计报告41 authority attached to ISAs 遵循ISA（国际审计准则）42 automated working papers （电脑）自动生产的工作底稿43 bad debts 坏账44 bank 银行45 bank reconciliation 银行对账单,余额调节表46 beneficial interests 收益权47 best value 最好的价值48 business risk 经营风险49 cadbury committee cadbury 委员会50 cash count 现金盘点51 cash system 现金循环52 changes in nature of engagement 改变债务的性质上53 charges and commitments 费用和佣金54 charities 慈善团体56 chronology of an audit 审计的年表57 CIS application controls CIS 应用控制58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器59 client screening 顾客甄别60 closely connected 紧密联系61 clubs 俱乐部62 communications between auditors and management 在审计员和管理者间沟通63 communications on internal control 内部控制上的沟通64 companies act 公司法65 comparative financial statements 比较财务报表66 comparatives 比较的67 competence 能力68 compilation engagement 承接编制（业务）69 completeness 完整性70 completion of the audit 审计终结71 compliance with accounting regulations 符合会计规则72 computers assisted audit techniques (CAA Ts) 计算器援助的审计技术(CAATs)73 confidence 信任74 confidentiality 保密性75 confirmation of accounts receivable 应收帐款询证函76 conflict of interest 利益冲突77 constructive obligation 工程应付款78 contingent asset 或有资产79 contingent liability 或有负债80 control environment 控制环境81 control procedures 控制程序82 control risk 控制风险[键入文字]83 controversy 争论84 corporate governance 公司治理85 corresponding figures 相关的数值86 cost of conversion 转换成本,加工成本87 cost 成本88 courtesy 优待89 creditors 债权人90 current audit files 本期审计档案91 database management system (DBMS) 数据库管理制度(数据管理系统)92 date of report 报告的日期93 depreciation 折旧94 design of the sample （抽样）样品的选取95 detection risk 检查风险96 direct verification approach 直接核查法97 directional testing 有方向的抽查98 directors' emoluments 董事酬金99 directors' serve contracts 董事服务合约100 disagreement with management 与经营管理者意见不一致 101 disclaimer of opinion 拒绝表示意见102 distributions 分销,分派，分配103 documentation of understanding and assessment of controlrisk控制风险评估的文件编集104 documenting the audit process 审计程序的审计文档 105 due care 应有关注106 due skill and care 应有的技能和谨慎107 economy 经济108 education 教育109 effectiveness 效用,效果110 efficiency 效益,效率111 eligibility / ineligibility 合格、资格/ 无资格 112 emphasis of matter 强调某事项114 engagement letter 业务约定书115 error 错误116 evaluating of results of audit procedures 审计程序结果的评估117 examinations 检查118 existence 存在性119 expectations 期望差距120 expected error 预期的错误121 experience 经验122 expert 专家123 external audit 独立审计124 external review reports 外部复核报告125 fair公正 126 fee negotiation费用谈判127 final assessment of control risk 控制风险的最终评定 128 final audit期末审计 129 financial statement assertions 财政报告公布 130 financial财务 131 finished goods 产成品 132 flowcharts流程图 133 fraud and error 舞弊 134 fraud欺诈 135 fundamental principles 基本原理136 general CIS controls 一般的 CIS 控制 137 general reports to mangement 对管理者的一般报告 138 going concern assumption 持续经营假设 139 going concern持续经营140 goods on sale or return 待出售或者退回商品 141 goodwill 商誉 142 governance统治143 greenbury committeegreenbury 委员会 144 guidance for internal auditors 内部审计员执业指南 145 hampel committee hampel 委员会 146 haphazard selection 随意选择 147 hospitality款待 148 human resources人力资源149 IAPS 1000 inter-bank confirmation proceduresIAPS 1000银行询证程序150 IAPS 1001 CIS environments-stand-alone microcomputersIAPS 1001 CIS 环境-单机微型计算器151 IAPS 1002 CIS environments-on-line computer systemsIAPS 1002 CIS 环境-(与主机)联机计算器系统 152 IAPS 1003 CIS environments-database systems IAPS 1003 CIS 环境- 数据库系统153IAPS 1005 the special considerations in the audit of small entities IAPS 1005小企业审计中的特别考虑154 IAS 2 inventories IAS 2 库存 155 IAS 10 events after the balance sheet date 资产负债表日后事项 156 IFAC's code of ethics for professional accountants IFAC's 职业会计的师道德准则 157 income tax所得税158 incoming auditors 对收入进行审计的审计员 159 independent estimate 独立估计160 ineligible for appointment 无资格被任命 161 information technology信息技术[键入文字]162 inherent risk 固有风险 164 insurance 保险 165 intangibles 无形 166 integrity 完整性 167 interim audit 中期审计 168 internal auditing 内部审计 169 internal auditors内部审计师170 internal control evaluation questionnaires (ICEQs) 内部控制评价调查表（问卷） 171 internal control questionnaires (ICQs) 内部控制调查表 172 internal control system 内部控制系统 173 internal review assignment内部审计的委派174 international audit and assurance standards board (IAASB)国际审计和鉴证准则委员会(IAASB) 175 international auditing practice statements (IAPSs) 国际审计实务声明 (IAPSs) 176 international federation of accountants (IFAC) 国际会计师联合会 (IFAC) 177 inventory system 盘存制度 178 inventory valuation 存货估价 179 ISA 230 documentation 230审计文档 180 ISA 240 fraud and error240 欺诈和错误 181 ISA 250 consideration of law and regulations250 法律法规的考虑182 Isa 260 communications of audit matters with those chargegovernance260 与高官的审计事项沟通183 isa 300 planning 300 审计计划 184 isa 310 knowledge of the business 310 对企业的了解 185 isa 320 audit materiality 320审计重要性 186 isa 400 accounting and internal control 400 会计和内部控制187isa 402 audit considerations relating to entities using service organisations 402 企业外聘服务机构的审计考虑188 isa 500 audit evidence 500审计证据189isa 501 audit evidence-additional considerations for specific items 501审计证据-特殊情况的特殊考虑190 isa 510 external confirmations 510外部询证 191 isa 520 analytical procedures 520分析性复核程序 192 isa 530 audit sampling 530审计抽样 193 isa 540 audit of accounting estimates 540会计估计的审计 194 isa 560 subsequent events 560期后事项 195 isa 580 management representations 580管理当局声明书 196 isa 610 considering the work of internal auditing 610 内部审计的考虑 197 isa 620 using the work of an expert620 使用专家的工作198 isa 700 auditors' report on financial statements 700财务报表的审计报告 199 isa 710 comparatives 710可比性200 isa 720 other information in documents containing auditedfinancial statements720 与财务报表审计相关的其他信息201 isa 910 engagement to review financial statements 910 受托复阅财务报表206 legal and regulations 法律和规则207 legal obligation 法定义务,法定责任208 levels of assurance 鉴证程度209 liability 负债210 limitation on scope 审计范围限制211 limitation of audit 审计的局限性212 limitations of controls system 控制系统的局限性213 litigation and claims 诉讼和赔偿214 litigation 诉讼215 loans 借款,贷款216 long term liabilities 长期负债217 lowballing 低价招揽审计业务218 management 管理219 management integrity 经营完整220 management representation letter 管理当局声明书221 marketing 推销,营销,市场学222 material inconsistency 重要的矛盾223 material misstatements of fact 重大误报224 materiality 重要性225 measurement 计量226 microcomputers 微型计算器227 modified reports 变更报告229 nature 性质230 negative assurance 消极鉴证231 net realizable value 可实现净值232 non-current asset register 非现金资产的登记本233 non-executive directors 非执行董事234 non-sampling risk 非抽样风险235 non-statutory audits 非法定审计236 objectivity 客观性237 obligating event 或有事项238 obligatory disclosure 或有事项披露240 occurrence 出现241 on-line computer systems (与主机)联机计算器系统 242 opening balances 期初余额243 operational audits 经营审计244 operational work plans 经营工作计划[键入文字]245 opinion shopping 意见购买246 other information 其他的信息247 outsourcing internal audit 内审外包248 overall review of financial statements 财务报表的全面复核 249 overdue fees 滞纳金250 overhead absorption 制造费用分配251 periodic plan 定期的计划252 permanent audit files 永久审计档案253 personal relationships 个人的亲属关系254 planning 计划255 population 抽样总体256 precision 精密，准确258 preliminary assessment of control risk 控制风险的初次评估 259 prepayments 预付款项260 presentation and disclosure 表述，披露261 problems of accounting treatment 会计处理的问题262 procedural approach 程序方法263 procedures 程序264 procedures after accepting nomination 接受任命后的审计程序 265 procurement 采购266 professional duty of confidentiality 保密的职业职责268 provision 备抵,准备269 public duty 公共职责270 public interest 公众利益271 publicity 宣传272 purchase ledger 采购分类账273 purchases and expenses system 采购和费用循环276 qualified opinion 保留意见278 qualitative aspects of errors 错误的性质279 random selection 随机选择280 reasonable assurance 合理保证281 reassessing sampling risk 再评估抽样风险282 reliability 可靠性283 remuneration 报酬284 report to management 对经营的报告285 reporting 报告286 research and development costs 研究和开发成本287 reservation of title 资格保留288 reserves 准备,储备289 revenue and capital expenditure 收入和资本支出290 review 复核291 review and capital expenditure 复核和资本支出295 rights and obligations 权力和义务297 risk and materiality 风险和重要性298 risk-based approach 以风险为导向的方法 300 rotation of auditor appointments 审计师的轮换301 rules of professional conduct 职业道德守则303 sales system 销售制度304 sales tax 销售税金,营业税305 sales 销售,销货306 sample size 样本量307 sampling risk 抽样风险308 sampling units 抽样单元309 schedule of unadjusted errors 未调整的错误表310 scope and objectives of internal audit 内部审计的范围和目标 311 segregation of duties 职责划分312 service organization 服务机构313 significant fluctuations or unexpected relationships 重要影响或未预期的亲属关系314 small entity 小企业316 sole traders 个体营业者318 specimen letter on internal control 内部控制上的样本证书319 stakeholders 利益相关者320 standardised working papers 标准工作底稿321 statement 1:integrity,objectivity and independence 声明1: 完整，客观性和独立 322 statement 2:the professional duty of confidence 声明2: 信任的职业责任323 statement 3: advertising ,publicity and obtainingprofessional work声明3: 广告，宣传和获得职业工作324 statement 5:changes in professional appointment 声明5: 审计聘任的变更325 statistical sampling 统计抽样326 statutory audit 法定审计328 statutory duty 法定责任329 stewardship 保管责任人330 strategic plan 战略性计划331 stratification 分层332 subsequent events 期后事项333 substantive procedures 实证性测试程序334 substantive tests 实质性测试335 sufficient appropriate audit evidence 充分的适当审计证据338 supervision 监督339 supervisory and monitoring roles 监督和监控的角色340 suppliers' statements 供应商的声明341 system and internal controls 系统和内部控制342 systematic selection 系统选择法343 systems-based approach 系统为导向的方法[键入文字]344 tangible non-current assets 有形的非流动资产 345 tendering 投标,清偿346 terms of the engagement 委任的条款347 tests of control 控制的测试348 the AGM 股东大会349 the board 委员会350 three Es 三E原则351 timing 准时352 tolerable error 可容忍误差353 trade accounts payable and purchases 应付帐款354 trade accounts payable listing 应付帐款名单355 training 培训356 treasury 国库,库房357 TRUE 真实358 turnbull committee turnbull 委员会359 ultra vires 越权360 uncertainty 不确定性361 undue dependence 未到(支付)期的未决 362 unqualified audit report 无保留的审计报告 364 using the knowledge 使用知识365 using the work of an expert 使用专家的工作366 valuation 计价，估价367 value for money 现金(交易)价格368 voluntary disclosure 自愿披露369 wages and salaries 工资，薪金370 wages system 工资系统371 work in progress 在产品372 working papers 工作底稿。

ACCA考试常见词汇中英对照表及释义-推荐下载

装过程中以及安装结束后进行高中资料试卷调整试验；通电检查所有设备高中资料电试力卷保相护互装作置用调与试相技互术关，系电通，力1根保过据护管生高线产中0不工资仅艺料可高试以中卷解资配决料置吊试技顶卷术层要是配求指置，机不对组规电在范气进高设行中备继资进电料行保试空护卷载高问与中题带资2负料2，荷试而下卷且高总可中体保资配障料置2试时32卷，3各调需类控要管试在路验最习；大题对限到设度位备内。进来在行确管调保路整机敷使组设其高过在中程正资1常料中工试，况卷要下安加与全强过，看度并25工且52作尽22下可护都能1关可地于以缩管正小路常故高工障中作高资；中料对资试于料卷继试连电卷接保破管护坏口进范处行围理整，高核或中对者资定对料值某试，些卷审异弯核常扁与高度校中固对资定图料盒纸试位，卷置编工.写况保复进护杂行层设自防备动腐与处跨装理接置，地高尤线中其弯资要曲料避半试免径卷错标调误高试高等方中，案资要，料求编试技5写、卷术重电保交要气护底设设装。备备置管4高调、动线中试电作敷资高气，设料中课并技3试资件且、术卷料中拒管试试调绝路包验卷试动敷含方技作设线案术，技槽以来术、及避管系免架统不等启必多动要项方高方案中式；资，对料为整试解套卷决启突高动然中过停语程机文中。电高因气中此课资，件料电中试力管卷高壁电中薄气资、设料接备试口进卷不行保严调护等试装问工置题作调，并试合且技理进术利行，用过要管关求线运电敷行力设高保技中护术资装。料置线试做缆卷到敷技准设术确原指灵则导活：。。在对对分于于线调差盒试动处过保，程护当中装不高置同中高电资中压料资回试料路卷试交技卷叉术调时问试，题技应，术采作是用为指金调发属试电隔人机板员一进，变行需压隔要器开在组处事在理前发；掌生同握内一图部线纸故槽资障内料时，、，强设需电备要回制进路造行须厂外同家部时出电切具源断高高习中中题资资电料料源试试，卷卷线试切缆验除敷报从设告而完与采毕相用，关高要技中进术资行资料检料试查，卷和并主检且要测了保处解护理现装。场置设。备高中资料试卷布置情况与有关高中资料试卷电气系统接线等情况，然后根据规范与规程规定，制定设备调试高中资料试卷方案。

剑桥金融财务英语(acca)

statements to external auditors-independent auditors who do not work for the company. The auditors have to give an opinion about whether the financial statements represent a true and fair view of the company’s financial situation and results. The type of opinion： Unmodified opinion Unqualified opinion无保留意见 Modified opinion ，Qualified opinion 保留意见 Adபைடு நூலகம்erse opinion 否定意见 Disclaimer of opinion 无法表示意见
generates, such as sales person.
Bonus (红利): extra money given for meeting a target or for good
financial results.
Fees (酬金): money paid to professional people such as lawyers and
2020年3月27日
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5
A. Capital 资本
Capital is the money used to set up (建立) or start a company.
Capital can come from loan (借款), borrowed (借入) from banks. The loan must be paid back (偿还) with interest (利息). Company（借款人） bank（放款人）

acca专业词汇表[精彩]

acca专业词汇表[精彩]acca 专业词汇表[精彩]序号英语汉语履行职责的工作能力 1 ability to perform the work承接业务的程序 2 acceptance procedures经管责任 3 accountability会计估计 4 accounting estimate应收帐款名单 5 accounts receivable listing应收账款 6 accounts receivable应计项目名单 7 accruals listing应计项目 8 accruals准确性 9 accuracy否定意见 10 adverse opinion帐龄分析法 11 aged analysis代理人 12 agents程序审查(约定审计业务) 13 agreed-upon procedures分析错误 14 analysis of errors不正常的错误 15 anomalous error任命(职业道德) 16 appointment ethics任命 17 appointment联合企业 18 associated firms注册会计师(ACCA) 19 association of chartered certified accounts(ACCA) 承担鉴证业务 20 assurance engagement 鉴证 21 assurance审计,审核,核数 22 audit接受审计 23 audit acceptance审计方法 24 audit approach审计委员会,审计小组 25 audit committee审计业务约定书 26 ahudit engagement审计评价 27 audit evaluation审计证据 28 audit evidence审计计划 29 audit plan审计程序 30 audit program审计报告(交流方式) 31 audit report as a means of communication 审计报告 32 audit report审计风险 33 audit risk审计抽样 34 audit sampling审计工作人员 35 audit staffing审计及时 36 audit timing审计线索 37 audit trail审计准则 38 auditing standards审计职业审慎性 39 auditors' duty of care审计报告 40 auditors' report遵循ISA(国际审计准则) 41 authority attached to ISAs(电脑)自动生产的工作底 42 automated working papers 稿坏账 43 bad debts银行 44 bank银行对账单,余额调节表 45 bank reconciliation收益权 46 beneficial interests最好的价值 47 best value经营风险 48 business riskcadbury 委员会 49 cadbury committee现金盘点 50 cash count现金循环 51 cash system改变债务的性质上 52 changes in nature of engagement费用和佣金 53 charges and commitments慈善团体 54 charities审计的年表 56 chronology of an auditCIS 应用控制 57 CIS application controlsCIS 环境单机微型计算器58 CIS environments stand-alone microcomputers顾客甄别 59 client screening紧密联系 60 closely connected俱乐部 61 clubs在审计员和管理者间沟通62 communications between auditors and management内部控制上的沟通 63 communications on internal control公司法 64 companies act比较财务报表 65 comparative financial statements比较的 66 comparatives能力 67 competence承接编制(业务) 68 compilation engagement完整性 69 completeness审计终结 70 completion of the audit符合会计规则 71 compliance with accounting regulations计算器援助的审计技术72 computers assisted audit techniques (CAATs) (CAATs)信任 73 confidence保密性 74 confidentiality应收帐款询证函 75 confirmation of accounts receivable利益冲突 76 conflict of interest工程应付款 77 constructive obligation或有资产 78 contingent asset或有负债 79 contingent liability控制环境 80 control environment控制程序 81 control procedures控制风险 82 control risk争论 83 controversy公司治理 84 corporate governance相关的数值 85 corresponding figures转换成本,加工成本 86 cost of conversion成本 87 cost优待 88 courtesy债权人 89 creditors本期审计档案 90 current audit files数据库管理制度(数据管理91 database management system (DBMS) 系统)报告的日期 92 date of report折旧 93 depreciation(抽样)样品的选取 94 design of the sample检查风险 95 detection risk直接核查法 96 direct verification approach有方向的抽查 97 directional testing董事酬金 98 directors' emoluments董事服务合约 99 directors' serve contracts与经营管理者意见不一致 100 disagreement with management 拒绝表示意见 101 disclaimer of opinion分销,分派，分配 102 distributionsdocumentation of understanding and assessment of control 控制风险评估的文件编集 103 risk审计程序的审计文档 104 documenting the audit process应有关注 105 due care应有的技能和谨慎 106 due skill and care经济 107 economy教育 108 education效用,效果 109 effectiveness效益,效率 110 efficiency合格、资格 / 无资格 111 eligibility / ineligibility强调某事项 112 emphasis of matter业务约定书 114 engagement letter错误 115 error审计程序结果的评估116 evaluating of results of audit procedures 检查 117 examinations存在性 118 existence期望差距 119 expectations预期的错误 120 expected error经验 121 experience专家 122 expert独立审计 123 external audit外部复核报告 124 external review reports公正 125 fair费用谈判 126 fee negotiation控制风险的最终评定 127 final assessment of control risk期末审计 128 final audit财政报告公布 129 financial statement assertions财务 130 financial产成品 131 finished goods流程图 132 flowcharts舞弊 133 fraud and error欺诈 134 fraud基本原理 135 fundamental principles一般的 CIS 控制 136 general CIS controls对管理者的一般报告 137 general reports to mangement持续经营假设 138 going concern assumption持续经营 139 going concern待出售或者退回商品 140 goods on sale or return商誉 141 goodwill统治 142 governancegreenbury 委员会 143 greenbury committee内部审计员执业指南 144 guidance for internal auditorshampel 委员会 145 hampel committee随意选择 146 haphazard selection款待 147 hospitality人力资源 148 human resourcesIAPS 1000银行询证程序149 IAPS 1000 inter-bank confirmation proceduresIAPS 1001 CIS 环境-单机微 150 IAPS 1001 CIS environments-stand-alone microcomputers 型计算器IAPS 1002 CIS 环境-(与主 151 IAPS 1002 CIS environments-on-line computer systems 机)联机计算器系统IAPS 1003 CIS 环境- 数据 152 IAPS 1003 CIS environments-database systems 库系统IAPS 1005小企业审计中的IAPS 1005 the special considerations in the audit of small 153 特别考虑 entities IAS 2 库存 154 IAS 2 inventories资产负债表日后事项 155 IAS 10 events after the balance sheet date IFAC's职业会计的师道德准156 IFAC's code of ethics for professional accountants 则所得税 157 income tax对收入进行审计的审计员 158 incoming auditors独立估计 159 independent estimate无资格被任命 160 ineligible for appointment信息技术 161 information technology固有风险 162 inherent risk保险 164 insurance无形 165 intangibles完整性 166 integrity中期审计 167 interim audit内部审计 168 internal auditing内部审计师 169 internal auditors内部控制评价调查表(问卷) 170 internal control evaluation questionnaires (ICEQs)内部控制调查表 171 internal control questionnaires (ICQs)内部控制系统 172 internal control system内部审计的委派 173 internal review assignment国际审计和鉴证准则委员会174 international audit and assurance standards board (IAASB) (IAASB)国际审计实务声明 (IAPSs) 175 international auditing practice statements (IAPSs)国际会计师联合会(IFAC) 176 international federation of accountants (IFAC)盘存制度 177 inventory system存货估价 178 inventory valuation230审计文档 179 ISA 230 documentation240 欺诈和错误 180 ISA 240 fraud and error250 法律法规的考虑181 ISA 250 consideration of law and regulations Isa 260 communications of audit matters with those charge 260 与高官的审计事项沟通 182 governance300 审计计划 183 isa 300 planning310 对企业的了解 184 isa 310 knowledge of the business320审计重要性 185 isa 320 audit materiality400 会计和内部控制186 isa 400 accounting and internal control402 企业外聘服务机构的审isa 402 audit considerations relating to entities using 187 计考虑 service organisations 500审计证据 188 isa 500 audit evidence501审计证据-特殊情况的特isa 501 audit evidence-additionalconsiderations for 189 殊考虑 specific items510外部询证 190 isa 510 external confirmations520分析性复核程序 191 isa 520 analytical procedures530审计抽样 192 isa 530 audit sampling540会计估计的审计 193 isa 540 audit of accounting estimates 560期后事项 194 isa 560 subsequent events580管理当局声明书 195 isa 580 management representations 610 内部审计的考虑196 isa 610 considering the work of internal auditing620 使用专家的工作 197 isa 620 using the work of an expert 700财务报表的审计报告198 isa 700 auditors' report on financial statements710可比性 199 isa 710 comparatives720 与财务报表审计相关的isa 720 other information in documents containing audited 200 其他信息 financial statements 910 受托复阅财务报表 201 isa 910 engagement to review financial statements法律和规则 206 legal and regulations法定义务,法定责任 207 legal obligation鉴证程度 208 levels of assurance负债 209 liability审计范围限制 210 limitation on scope审计的局限性 211 limitation of audit控制系统的局限性 212 limitations of controls system诉讼和赔偿 213 litigation and claims诉讼 214 litigation借款,贷款 215 loans长期负债 216 long term liabilities低价招揽审计业务 217 lowballing管理 218 management经营完整 219 management integrity管理当局声明书 220 management representation letter推销,营销,市场学 221 marketing重要的矛盾 222 material inconsistency重大误报 223 material misstatements of fact重要性 224 materiality计量 225 measurement微型计算器 226 microcomputers变更报告 227 modified reports性质 229 nature消极鉴证 230 negative assurance可实现净值 231 net realizable value非现金资产的登记本 232 non-current asset register非执行董事 233 non-executive directors非抽样风险 234 non-sampling risk非法定审计 235 non-statutory audits客观性 236 objectivity或有事项 237 obligating event或有事项披露 238 obligatory disclosure出现 240 occurrence(与主机)联机计算器系统 241 on-line computer systems期初余额 242 opening balances经营审计 243 operational audits经营工作计划 244 operational work plans意见购买 245 opinion shopping其他的信息 246 other information内审外包 247 outsourcing internal audit财务报表的全面复核 248 overall review of financial statements 滞纳金 249 overdue fees制造费用分配 250 overhead absorption定期的计划 251 periodic plan永久审计档案 252 permanent audit files个人的亲属关系 253 personal relationships计划 254 planning抽样总体 255 population精密，准确 256 precision控制风险的初次评估258 preliminary assessment of control risk 预付款项 259 prepayments表述，披露 260 presentation and disclosure会计处理的问题 261 problems of accounting treatment程序方法 262 procedural approach程序 263 procedures接受任命后的审计程序264 procedures after accepting nomination 采购 265 procurement保密的职业职责 266 professional duty of confidentiality备抵,准备 268 provision公共职责 269 public duty公众利益 270 public interest宣传 271 publicity采购分类账 272 purchase ledger采购和费用循环 273 purchases and expenses system保留意见 276 qualified opinion错误的性质 278 qualitative aspects of errors随机选择 279 random selection合理保证 280 reasonable assurance再评估抽样风险 281 reassessing sampling risk可靠性 282 reliability报酬 283 remuneration对经营的报告 284 report to management报告 285 reporting研究和开发成本 286 research and development costs 资格保留 287 reservation of title准备,储备 288 reserves收入和资本支出 289 revenue and capital expenditure 复核 290 review复核和资本支出 291 review and capital expenditure 权力和义务 295 rights and obligations风险和重要性 297 risk and materiality以风险为导向的方法 298 risk-based approach审计师的轮换 300 rotation of auditor appointments 职业道德守则 301 rules of professional conduct销售制度 303 sales system销售税金,营业税 304 sales tax销售,销货 305 sales样本量 306 sample size抽样风险 307 sampling risk抽样单元 308 sampling units未调整的错误表 309 schedule of unadjusted errors内部审计的范围和目标310 scope and objectives of internal audit 职责划分 311 segregation of duties服务机构 312 service organization重要影响或未预期的亲属关313 significant fluctuations or unexpected relationships 系小企业 314 small entity个体营业者 316 sole traders内部控制上的样本证书 318 specimen letter on internal control 利益相关者 319 stakeholders标准工作底稿 320 standardised working papers声明1: 完整，客观性和独立321 statement 1:integrity,objectivity and independence声明 2: 信任的职业责任 322 statement 2:the professional duty of confidence声明 3: 广告，宣传和获得职statement 3: advertising ,publicity and obtaining 323 业工作 professional work声明5: 审计聘任的变更324 statement 5:changes in professional appointment统计抽样 325 statistical sampling法定审计 326 statutory audit法定责任 328 statutory duty保管责任人 329 stewardship战略性计划 330 strategic plan分层 331 stratification期后事项 332 subsequent events实证性测试程序 333 substantive procedures实质性测试 334 substantive tests充分的适当审计证据 335 sufficient appropriate audit evidence 监督 338 supervision监督和监控的角色 339 supervisory and monitoring roles供应商的声明 340 suppliers' statements系统和内部控制 341 system and internal controls系统选择法 342 systematic selection系统为导向的方法 343 systems-based approach有形的非流动资产 344 tangible non-current assets投标,清偿 345 tendering委任的条款 346 terms of the engagement控制的测试 347 tests of control股东大会 348 the AGM委员会 349 the board三E原则 350 three Es准时 351 timing可容忍误差 352 tolerable error应付帐款 353 trade accounts payable and purchases应付帐款名单 354 trade accounts payable listing培训 355 training国库,库房 356 treasury真实 357 TRUEturnbull 委员会 358 turnbull committee越权 359 ultra vires不确定性 360 uncertainty未到(支付)期的未决 361 undue dependence无保留的审计报告 362 unqualified audit report 使用知识 364 using the knowledge使用专家的工作 365 using the work of an expert 计价，估价366 valuation现金(交易)价格 367 value for money自愿披露 368 voluntary disclosure工资，薪金 369 wages and salaries工资系统 370 wages system在产品 371 work in progress工作底稿 372 working papers。

ACCAF3中英文单词对照表

ACCAF3中英文单词对照表第一早1 .资产asset2. 负债liability3. 所有者权益equity=capital=net asset4. 收入income=revenue=sales5. 费用expense6. 厂房plant7. 机器machine8. 无形资产intangible asset9 .非流动资产Non current asset （6 7 8 属于9）10 .库存现金petty cash11. 银行存款cash12. 应收账款trade receivable=A/R13. 存货inventory14. 流动资产current asset （10 11 12 13 属于14）15 .贷款loan16. 应付账款trade payables=A/P17. 预收账款advanee from customers18. 流动负债current liability （15 16 17属于18）19. 实收资本share capital20. 资本公积share premium21 .留存收益Retained earnings=R/ES22 . 资产负债表statement of financial position=SOFP23.所有者权益变动表statement of changes in equity=SOCIE24 .现金流量表statement of cash flow25 .禾U 润表statement of comprehensive in come=SOCI 第二早1 .复式记账double-entry bookkeeping2. 借Debit3. 贷Credit4. 预付账款prepayment5. 利润profit第四章1 .增值税value added tax=sales tax2. 进项税额in put tax3. 销项税额output tax4. 贸易折扣（商业折扣）trade discount5. 现金折扣cash discount6. 不含税exclusive7. 含税inclusive8. 交易事项Transaction9. 取走withdraw第五章1. 现金petty cash=cash on hand2. 支票cheque3. 自动转账standing order/direct debt4. 银行给你存款利息bank in terest on deposit5. 银行收取利息手续费bank charges6. 银行收取禾U息bank in terest on overdraft7.空头支票dish onored cheque8. 未结清的款项，别人给我的uncleared lodgeme nt9. 未承兑的汇票10. 别人给我支票11 .公司业务错误12. 银行业务错误13. 银行存款余额调节表ba nk reco nciliation14. 银行透支overdraft15. 银行对账单bank statement16. 现金账簿/银行存款日记账cash book17. 总账control accounts =general ledger18. 明纟田账in dividual ledger =pers onal ledger=subsidiary ledger=memo acco unt19. 应收账款总账receivable control account=receivable gen eral ledger20. 应收账款明细账receivable ledger=sales ledger21. 坏账bad debt=irrecoverable debt22. 毛利润gross profit23. —般性坏账准备gen eral allowa nee24. 特殊性坏账准备specific allowa nee25. 可疑的坏账doubtful debt25. 资产减值损失expense-bad debts written off26. 坏账准备allowanee for A/R第八早1 存货inventoryun prese ntcheque un draw ncheque bus in esserror bank error2 先进先出first in first out3 特殊计价法specific identification4 力卩权平均法period average=weighted average5 移动加权平均法continuous average=c on ti nu ous weighted average cost method=m oving weighted average method6 成本historical cost7 可变现净值n et realizable value8资产减值损失-计提的存货跌价准备expe nse-i nven tory writte n-dow n9 永续盘存希9 perpetual inventory system10 实地盘存制periodic inventory system11 购货purchase12 数量quantity13 单价unit cost14 毛禾U润率gross profit margin第七章1 买价original purchase price2 场地准备费cost of site preparati on3 运输费delivery and handling4 安装费installation5 员工培训费employee training6资本化后续支出capital expe nditure7费用化后续支出revenue expenditure8 直线法straight line method9 累计折旧accumulated depreciation10 原值original cost11 预计净残值estimated residual value12预计使用寿命useful life13 余额递减法reducing balanee method14 账面价值net book value=carrying value15 固定资产处置disposal of fixed asset16固定资产清理disposal account17研究性支出research cost18 开发性支出developme nt cost19 不确定使用寿命in defi nite useful life20确定使用寿命finite useful life21 累计摊销accumulated amortization22 每年的折旧depreciati on for each year第八章1 或有事项con ti ngen cies 2. 或有负债contingent liabilities3. 现时义务prese nt obligati on4. 或有资产contingent assets5. 肯定的certai n6. 可能的probable7. 或许的possible8. 遥远的，渺茫的Remote9. 预计负债provisi on第九章1.试算平衡trial Bala nee2.交易发生tran sact ion occur3.复式记账Double entry4.结账Bala nee off5.期末调整Year End Adjustme nt6.错误Errors7.遗漏omissi on8.任命错误commissi on errors9.原则性错误errors of prin ciple10.加总错误casti ng errors11 .暂记账户suspe nse acco unt第十章1.预付账款prepayme nt2.预提费用accruals3.其他应收款other receivable4.递延收入Deferred in come5.到期expire6.欠款arrear7.租客Tenant8.财务报表finan cial stateme nts9.资产负债表The Stateme nt of Finan cial Positi on10.利润表The stateme nt of comprehensivein come11所有者权益变动表The statement of change in equity 第早1.现金流量表The stateme nt of cash flow2.经营活动operat ing activities3.投资活动inv esti ng activities4.筹资活动financing activities5.直接法The direct method6.间接法in direct method7.付出利息In terest paid8.付出所得税In come tax paid9.付出红利Divide nds paid第十二章1.资产负债表日后事项Eve nts after the report ing period2.调整事项adjusti ng eve nt3.非调整事项Non-adjust ing eve nt第十三章1.会计政策Acco un ti ng policy2.会计估计Acco untingEstimate。

ACCA教材词汇（4）

分期支付 Installment
未实现利润准备 Provision for unrealized profit
应收租购款帐户 Hire purchase debtors account
重新获得帐户 Repossessions account
金融公司 Finance house
制造商 Manufacturer
一期(二期)租赁 Primary(secondary)period
不可撤销的付款 No-cancelable payment
名义租金 Peppercorn rent
报酬 Reward
现值 Present value
最低租赁付款额 Minimum lease payment
定金 Deposit
公允价值 Fair value
交易商 Dealer
总盈余 Gross earnings
政府补助 Government grant
租赁期 Lease term
平均未付资本余额averagebalanceofcapitaloutstanding
ACCA教材词汇（4）
ACCA教材词汇
信用协议 Credit agreement
会计处理 Accounting treatment
经营性租赁 Operating lease
融资租赁 Finance lease
出租人/承租人 Lesser /lessee
财务费用 Finance charge
实际利率 Effective rate பைடு நூலகம்f finance charge
平均未付资本余额 Average balance of capital outstanding
资本偿还 Capital repayment

ACCA 财会英文词汇

专业名词financial reporting v.财务报告financial statement n.财务报告double-entry accounting technique复式记账法management accounting管理会计financial accounting财务会计entity n.企业transaction(financial dat n.交易quoted/listed company上市公司economic resources财源Vodafone沃达丰（英，电信企业）Corus康力斯集团（英，钢铁企业）expenditure n.花销sole trader独资企业limited liability company(LLC)有限责任公司public limited company(PLC)股份有限公司partnership合资企业shareholder n.股东stakeholder n.利益相关者contract n.合同business entity concept企业主体假设enterprise n.(c)企业venture n.(c)风险项目tax authority税务机关financier n.(c)投资者overdraft facilities（英）透支法outside capital外部资本audit n.v.审计issues of continuity business业务连续性问题accountancy practice会计实务partnership agreement合伙契约director n.董事Board of Directors(BOD)董事会Companies House英国工商局Registrar of Companies企业监管局separate legal identity独立法人separate entity单独实体transfer shares转让股份share issues股票发行tax payable应缴税款Stock Exchange证券交易所cash flow资金流动profit forecast利润预测budget n.(c)预算financial position/situation/stand财务状况financial performance财务业绩managerial action管理工作stackbroker n.(c)股票经纪人credit agency信贷机构corporate governance公司治理duty of care审慎的职责business conduct商业行为准则material misstatement重大失实陈述fraud n.诈骗statement of financial position财务状况表income statement损益表aeest资产current asset流动资产non-current asset非流动资产tangible asset有形资产intangible asset无形资产liability负债capital资本equity所有者权益revenue/income收入expense费用reserve准备金share capital股份资本residual interest剩余权益equity participant参股者gross profit总利润nei profit净利润statement of comprehensive income综合收益表statement of cash flows现金流量表property price房价inflation通货紧缩deflation通货膨胀Dr Pepper（美）碳酸饮料Cadbury Diary Milk吉百利emerging economy新兴体经济established economy成熟经济small and medium-sized entity(SMEs中小型企业consolidated account综合账目bookkeeping n.(u)簿记capital maintenance资本保值fundamental/underlying assumption基本假设going concern持续经营liquidate vt.清算curtail vt.缩减the scale of its operations经营规模sell off廉价出清retailer n.(u)零售商commence business开始营业accrual n.权责发生制matching convention配比原则carry forward结转dividend n.股息rule of thumb主观经验remuneration n.报酬administrative expense行政管理费用distribution expense销售费用sundry expense杂费disclosure n.披露accounting treament会计处理deferred cost递延成本cost-benefit收益成本understandability易懂性relevance相关性materiality重要性reliability可靠性faithful representation真实表示substance over form实质重于形式neutrality中立prudence审慎completeness完整comparability相似性fair presentation公允表达consistency一致性business entity concept企业主体假设。

【ACCA必备词汇】财务术语中英双语对照：合并财务报表相关词汇

【ACCA必备词汇】财务术语中英双语对照：合并财务报表相关词汇ACCA财务术语中英双语对照表，赶紧Mark起来，零碎的时间背一背！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结账 Closing entries三、现金与应收账款现金 Cash银行存款 Cash in bank库存现金 Cash in hand流动资产 Current assets偿债基金 Sinking fund定额备用金 Imprest petty cash支票 Check(cheque)银行对账单 Bank statement银行存款调节表 Bank reconciliation statement 在途存款 Outstanding deposit在途支票 Outstanding check应付凭单 Vouchers payable应收账款 Account receivable应收票据 Note receivable起运点交货价 F.O.B shipping point目的地交货价 F.O.B destination point商业折扣 Trade discount现金折扣 Cash discount销售退回及折让 Sales return and allowance 坏账费用 Bad debt expense备抵法 Allowance method备抵坏账 Bad debt allowance损益表法 Income statement approach资产负债表法 Balance sheet approach账龄分析法 Aging analysis method直接冲销法 Direct write-off method带息票据 Interest bearing note不带息票据 Non-interest bearing note出票人 Maker受款人 Payee本金 Principal利息率 Interest rate到期日 Maturity date本票 Promissory note贴现 Discount背书 Endorse拒付费 Protest fee com四、存货存货 Inventory商品存货 Merchandise inventory产成品存货 Finished goods inventory在产品存货 Work in process inventory原材料存货 Raw materials inventory起运地离岸价格 F.O.B shipping point目的地抵岸价格 F.O.B destination寄销 Consignment寄销人 Consignor承销人 Consignee定期盘存 Periodic inventory永续盘存 Perpetual inventory购货 Purchase购货折让和折扣 Purchase allowance and discounts 存货盈余或短缺 Inventory overages and shortages 分批认定法 Specific identification加权平均法 Weighted average先进先出法 First-in, first-out or FIFO后进先出法 Lost-in, first-out or LIFO移动平均法 Moving average成本或市价孰低法 Lower of cost or market or LCM 市价 Market value重置成本 Replacement cost可变现净值 Net realizable value上限 Upper limit下限 Lower limit毛利法 Gross margin method零售价格法 Retail method成本率 Cost ratio五、长期投资长期投资 Long-term investment长期股票投资 Investment on stocks长期债券投资 Investment on bonds成本法 Cost method权益法 Equity method合并法 Consolidation method股利宣布日 Declaration date股权登记日 Date of record除息日 Ex-dividend date付息日 Payment date债券面值 Face value, Par value债券折价 Discount on bonds债券溢价 Premium on bonds票面利率 Contract interest rate, stated rate市场利率 Market interest ratio, Effective rate普通股 Common Stock优先股 Preferred Stock现金股利 Cash dividends股票股利 Stock dividends清算股利 Liquidating dividends到期日 Maturity date到期值 Maturity value直线摊销法 Straight-Line method of amortization实际利息摊销法 Effective-interest method of amortization 六、固定资产固定资产 Plant assets or Fixed assets原值 Original value预计使用年限 Expected useful life预计残值 Estimated residual value折旧费用 Depreciation expense累计折旧 Accumulated depreciation账面价值 Carrying value应提折旧成本 Depreciation cost净值 Net value在建工程 Construction-in-process磨损 Wear and tear过时 Obsolescence直线法 Straight-line method (SL)工作量法 Units-of-production method (UOP)加速折旧法 Accelerated depreciation method双倍余额递减法 Double-declining balance method (DDB) 年数总和法 Sum-of-the-years-digits method (SYD)以旧换新 Trade in经营租赁 Operating lease融资租赁 Capital lease廉价购买权 Bargain purchase option (BPO)资产负债表外筹资 Off-balance-sheet financing最低租赁付款额 Minimum lease payments七、无形资产无形资产 Intangible assets专利权 Patents商标权 Trademarks, Trade names著作权 Copyrights特许权或专营权 Franchises商誉 Goodwill开办费 Organization cost租赁权 Leasehold摊销 Amortization八、流动负债负债 Liability流动负债 Current liability应付账款 Account payable应付票据 Notes payable贴现票据 Discount notes长期负债一年内到期部分Current maturities of long-term liabilities应付股利 Dividends payable预收收益 Prepayments by customers存入保证金 Refundable deposits应付费用 Accrual expense增值税 value added tax营业税 Business tax应付所得税 Income tax payable应付奖金 Bonuses payable产品质量担保负债Estimated liabilities under product warranties赠品和兑换券 Premiums, coupons and trading stamps或有事项 Contingency或有负债 Contingent或有损失 Loss contingencies或有利得 Gain contingencies永久性差异 Permanent difference时间性差异 Timing difference应付税款法 Taxes payable method纳税影响会计法 Tax effect accounting method递延所得税负债法 Deferred income tax liability method九、长期负债长期负债 Long-term Liabilities应付公司债券 Bonds payable有担保品的公司债券 Secured Bonds抵押公司债券 Mortgage Bonds保证公司债券 Guaranteed Bonds信用公司债券 Debenture Bonds一次还本公司债券 T erm Bonds分期还本公司债券 Serial Bonds可转换公司债券 Convertible Bonds可赎回公司债券 Callable Bonds可要求公司债券 Redeemable Bonds记名公司债券 Registered Bonds无记名公司债券 Coupon Bonds普通公司债券 Ordinary Bonds收益公司债券 Income Bonds名义利率，票面利率 Nominal rate实际利率 Actual rate有效利率 Effective rate溢价 Premium折价 Discount面值 Par value直线法 Straight-line method实际利率法 Effective interest method 到期直接偿付 Repayment at maturity 提前偿付 Repayment at advance偿债基金 Sinking fund长期应付票据 Long-term notes payable 抵押借款 Mortgage loan十、业主权益权益 Equity业主权益 Owner's equity股东权益 Stockholder's equity投入资本 Contributed capital缴入资本 Paid-in capital股本 Capital stock资本公积 Capital surplus留存收益 Retained earnings核定股本 Authorized capital stock实收资本 Issued capital stock发行在外股本 Outstanding capital stock库藏股 Treasury stock普通股 Common stock优先股 Preferred stock累积优先股 Cumulative preferred stock非累积优先股 Noncumulative preferred stock完全参加优先股 Fully participating preferred stock部分参加优先股 Partially participating preferred stock非部分参加优先股 Nonpartially participating preferred stock 现金发行 Issuance for cash非现金发行 Issuance for noncash consideration股票的合并发行 Lump-sum sales of stock发行成本 Issuance cost成本法 Cost method面值法 Par value method捐赠资本 Donated capital盈余分配 Distribution of earnings股利 Dividend股利政策 Dividend policy宣布日 Date of declaration股权登记日 Date of record除息日 Ex-dividend date股利支付日 Date of payment现金股利 Cash dividend股票股利 Stock dividend拨款 appropriation十一、财务报表财务报表 Financial Statement资产负债表 Balance Sheet收益表 Income Statement账户式 Account Form报告式 Report Form编制（报表） Prepare工作底稿 Worksheet多步式 Multi-step单步式 Single-step十二、财务状况变动表财务状况变动表中的现金基础 SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis （资金来源与运用表）营运资金 Working Capital全部资源概念 All-resources concept直接交换业务 Direct exchanges正常营业活动 Normal operating activities财务活动 Financing activities投资活动 Investing activities十三、财务报表分析财务报表分析 Analysis of financial statements比较财务报表 Comparative financial statements趋势百分比 Trend percentage比率 Ratios普通股每股收益 Earnings per share of common stock股利收益率 Dividend yield ratio价益比 Price-earnings ratio普通股每股账面价值 Book value per share of common stock 资本报酬率 Return on investment总资产报酬率 Return on total asset债券收益率 Yield rate on bonds已获利息倍数 Number of times interest earned债券比率 Debt ratio优先股收益率 Yield rate on preferred stock营运资本 Working Capital周转 Turnover存货周转率 Inventory turnover应收账款周转率 Accounts receivable turnover流动比率 Current ratio速动比率 Quick ratio酸性试验比率 Acid test ratio十四、合并财务报表合并财务报表 Consolidated financial statements吸收合并 Merger创立合并 Consolidation控股公司 Parent company附属公司 Subsidiary company少数股权 Minority interest权益联营合并 Pooling of interest购买合并 Combination by purchase权益法 Equity method成本法 Cost method十五、物价变动中的会计计量物价变动之会计 Price-level changes accounting一般物价水平会计 General price-level accounting货币购买力会计 Purchasing-power accounting统一币值会计 Constant dollar accounting历史成本 Historical cost现行价值会计 Current value accounting现行成本 Current cost重置成本 Replacement cost物价指数 Price-level index国民生产总值物价指数Gross national product implicit price deflator (or GNP deflator)消费物价指数 Consumer price index (or CPI)批发物价指数 Wholesale price index货币性资产 Monetary assets货币性负债 Monetary liabilities货币购买力损益 Purchasing-power gains or losses资产持有损益 Holding gains or losses未实现的资产持有损益 Unrealized holding gains or losse小编有一些比较有趣的群，资料群、交流群、学习群……里面有很多大神哦~。

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(1)ABC作业基础成本计算(2)(2)absorbedoverhead已吸收制造费用(3)(3)absorptioncosting吸收成本计算(12)(12)accounting会计(13)(13)agencycost代理成本(14)(14)accountingbases会计基础(15)(15)accountingmanual会计手册(16)(16)Accountingperiod会计期间(17)(17)Accountingpolicies会计方针(25)Acquisitionaccounting收购会计(26)Activitybasedaccounting作业基础成本计算(27)Adjustingevents调整事项(28)Administrativeexpenses行政管理费(29)Advicenote发货通知(30)Amortization摊销(31)Analyticalreview分析性检查(39)Assetvaluepershare每股资产价值(40)Associatedcompany联营公司(41)Attainablestandard可达标准(42)Attributableprofit可归属利润(43)Audit审计(44)Auditreport审计报告(45)Auditingstandards审计准则(53)bankcharges银行手续费(54)Bankoverdraft银行透支(55)Bankreconciliation银行存款调节表(56)Bankstatement银行对帐单(57)Bankruptcy破产(58)Basisofapportionment分摊基础(66)Billpayable应付票据(67)Billreceivable应收票据(68)Bincard存货记录卡(69)Bonus红利(70)book-keeping薄记(71)Bostonclassification波士顿分类(72)Breakevenchart保本图(80)Budgetarycontrol预算控制(81)Budgetedcapacity预算生产能力(82)Burden制造费用(83)Businesscenter经营中心(84)Businessentity营业个体(85)Businessunit经营单位(86)Buy-outmanagement管理性购买产权(94)Capitalemployed已运用的资本(95)Capitalexpenditure资本支出(96)Capitalexpenditureauthorization资本支出核准(97)Capitalexpenditurecontrol资本支出控制(98)Capitalexpenditureproposal资本支出申请(99)Capitalfundingplanning资本基金筹集计划(100)capitalgain资本收益(108)cashaccount现金帐户(109)cashbook现金帐薄(110)cashcow金牛产品(111)cashflow现金流量(112)cashdiscounted现金贴现(113)cashflowbudget现金流量预算(114)cashflowstatement现金流量表(121)cherub支票(122)cherubregister支票登记薄(123)coinanalysis零钱分类(124)classification分类(125)clockcard工时卡(126)code代码(127)commitmentaccounting承偌确认会计(135)consolidatedaccounts合并报表(136)consolidationaccounting合并会计(137)consortium财团(138)contingencyplan应急计划(139)contingentliabilities或有负债(140)continuousoperation连续生产(141)contra抵消(149)control控制(150)controlaccount控制帐户(151)controllimits控制限度(152)controllabilityconcept可控制概念(153)controllablecost可控制成本(154)conversioncost加工成本(155)convertibleloanstock可转换为股票的贷款(163)costaccountingmanual成本手册(164)costaccountscalendar成本报表的日历时间(165)costadjustment成本调整(166)costallocation成本分配(167)costapportionment成本分摊(168)costattribution成本归属(169)costaudit成本审计(177)costofnon-conformance非相符成本(178)costofsales销售成本(179)costreduction成本降低(180)coststructure成本结构(181)costunit成本单位(182)cost-volume-profitanalysis(CVP)本量利分析(183)costing成本计算(191)criticalpath关键路线(192)cumulativepreferenceshares累积优先股(193)currentaccount往来帐户(194)currentasset流动资产(195)currentcostaccounting现时成本会计(196)currentliabilities流动负债(197)currentpurchasingpoweraccounting现时购买力会计(205)debtratio债务比率(206)debtor债务人(207)debtordaysratio应收帐款天数率(208)debtors应收款(209)debtorsledger应收帐款分类帐(210)debtor’ageanalysis应收帐款帐龄分析(211)decisiondrivencosts决策连动成本(219)departmentalbudget部门预算(220)depreciation折旧(221)dispatchnote发运单(222)developmentcost开发成本(223)differentialcost差别成本(224)directhoursyield直接工时产出率(225)directlaborcost-standard标准直接人工成本(233)directmaterialsyield-variance直接材料产出率差异(234)directcost直接成本(235)directdebit直接借项(236)directhoursyield直接小时产出率(237)directlaborcostpercentagerate直接人工成本百分比(238)directlaborhourrate直接人工小时率(239)directsonindirectwork间接工作事项上的工时(247)dividend股利(248)dividendcover股利产出率(249)dividendpershare每股股利(250)dog疲软产品(251)doubleentryaccounting复式会计(252)double-entrybook-keeping复式薄记(253)doubtfuldebts可疑债务(261)elementofcost成本要素(262)entity经济个体(262)environmentalaudit环境审计(263)environmentalimpactassessment环境影响评价(264)EOQ经济订购批量(265)equity权益(266)equitymethodofaccounting权益法会计计算(274)externalaudit外部审计(275)externalfailurecost外部损失成本(276)extraordinaryitems非常事项(277)factorygood让售商品(278)factoring应收帐款让售(279)failvalue公允价值(280)feedback反馈(289)finishedgoods完成品(290)fixedasset固定资产(291)fixedoverhead固定制造费用(292)fixedassetturnover固定资产周转率(293)fixedassetsregister固定资产登记薄(294)fixedcost固定成本(302)fullcapacity满负荷生产能力(303)functioncosting职能成本计算(304)functionalbudget职能预算(305)fundaccounting基金会计(306)fundamentalaccountingconcept基础会计概念(307)fungibleassets可互换资产(308)futuristicplanning远景计划G(315)grossdividendyield总股息产出率(316)grossmargin总边际(317)grossprofit毛利润(318)grossprofitpercentage毛利润百分比(319)group企业集团(320)groupaccounts集团报表(312)high-geared高结合杠杆(比例)I(320)idletime闲置时间I(321)impersonalaccounts非记名帐户I(322)imprestsystem定额备用制度I(323)incomeandexpenditureaccount收益和支出报表I(324)incompleterecords不完善记录I(325)incrementalcost增量成本I(326)incrementalyield增量产出率I(334)interlockingaccounts连锁报表I(335)internalaudit内部审计I(336)internalcheck内部牵制I(337)internalcontrolsystem内部控制体系I(338)internalfailurecost内部损失成本I(339)internalrateofreturn(IRR)内含报酬率I(340)inventory存货J(348)jobsheet工作单J(349)jointcost联合成本J(350)jointproducts联产品J(351)jointstockcompany股份公司J(352)jointventure合资经营J(353)journal日记帐J(354)just-in-time(JIT)适时制度L(362)lengthoforderbook定单平均周期L(363)letterofcredit信用证L(364)leverage举债经营比率L(365)liabilities负L(366)lifecyclecosting寿命周期成本计算L(367)LIFO后近先出法L(368)limitedliabilitycompany有限责任公司L(376)loancapital借入资本L(377)longrangepalnning长期计划L(378)losttimerecord虚耗时间记录L(379)lowgeared低结合杠杆(比例)L(380)lowerofcostornetrealizablevalueconcept成本或可变净价孰低概念M(381)machinehourrate机器小时率M(382)machinetimerecord机器时间记录M(391)marginofsafetyration安全边际比率M(392)margincost边际成本M(393)margincosting边际成本计算M(394)mark-down降低标价M(395)mark-up提高标价M(396)marketriskpremium市场分险补偿M(397)marketshare市场份额M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统一会计U(637)uniformcosting统一成本计算V(646)varianceaccounting差异会计V(647)varianceadministrativecost行政管理费用差异V(648)varianceanalysis差异分析V(649)variancebudget预算差异V(650)variancedirectlabourefficiency直接人工效率差异V(651)variancedirectlabourrate直接人工费率差异V(659)variancefixedproductionoverheadtotal固定生产性制造费用总差异V(660)variancefixedproductionoverheadvolume固定生产性制造费用业务量差异V(661)variancemarketshare市场份额差异V(662)variancemarketsize市场规模差异V(663)variancemarketingcost营销成本差异V(664)varianceoperational经营差异V(665)varianceoperationalprice经营价格差异V(676)variancesalesquantitycontribution销售数量贡献毛益差异V(677)variancesalesquanityprofit销售数量利润差异V(678)variancesalesturnover销售收入差异V(679)variancesalesvolumecontribution销售业务量贡献毛益差异V(680)variancesalesvolumeprofit销售业务量利润差异V(681)variancesellingprice销售价格差异W(690)waste废品(料)W(691)wastingasset递耗资产。