注册会计师考试综合英语常考词汇总结完整版.pdf

1 注会综合英语词汇总结注会综合英语词汇总结 Introduction 1.Comprehensive stage 综合阶段 2.auditing 审计 3.accounting 会计 4.corporate strategy and risk management 公司战略与风险 管理 5.financial management and cost management 财务成本管理 6.economic laws 经济法 7.taxtion laws 税法 中国注册会计师协会新的职业道德规范 12.the partner rotation 合伙人轮换 13.Listed companies 上市公司 14. public interest entity 公众利益实体 Unit one Ethics Integrity 诚信 Independence 独立 objectivity 客观和公正 professional competence and due care 专业胜任能力和应有的 关注 confidentiality 保密 professional behavior 良好职业行为 Self­interest threat 自身利益的不利影响 Self­review threat 自我评价的不利影响 Advocacy threat 过度推介的不利影响 Familiarity threat 密切关系的不利影响 Intimidation threat 外在压力的不利影响 Client acceptance 接受客户关系 Engagement acceptance 承接业务 Changes in a professional appointment 客户变更委托 Conflicts of interest 利益冲突 Second opinions 第二次意见 Fees 收费 Marketing professional services 专业服务营销 Gifts and hospitality 礼品和招待 Custody of client assets 保管客户资产 Requirements for objectivity 对客观和公正原则的要求 Audit and review engagements 审计和审阅业务 Assurance engagements 鉴证业务 Networks and network firms 网络和网络事务所 Public interest entities 公共利益实体 Related entities 关联实体 Corporate governance（公司）治理层 Documentation 工作记录 Engagement period 业务期间 Mergers and acquisitions 合并和收购 Financial interests 经济利益 Loans and guarantees 贷款和担保 Employment 雇佣 Long association with an audit client 与审计客户长期存在业 务关系 Preparing accounting records and financial statements 编制会 计记录和财务报表 Recruiting services 招聘服务 Overdue fees 逾期收费 Contingent fees 或有收费 Unit two Accounting Notes receivable 应收票据 Provision for decline in the value of inventories 存货跌价准备 Investment property 投资性房地产 Accounts payable 应付账款 Long­term loans payable 长期借款 Paid­in capital 实收资本 Capital surplus 资本溢价=capital premiums Surplus reserves 资本公积 Undistributed profits 未分配利润 Owner’s equity 所有者权益 Comprehensive income 综合收益 Research and development expense 研发费用 Income tax expense 所得税费用 Finished goods 产成品 Work in progress 在产品 Constructions in progress 在建工程 Funds 基金 Intangible asses 无形资产 Trademarks 商标 Patens 专利权 Liabilities 负债 Current liabilities 流动负债 Accounts payable 应付账款 Dividend payable 应付股利 Sales revenue 销售收入 Sales allowances 销售折让 Purchase expense 进货费用 Employ welfare 员工福利 Investment income 投资收益 Donation income 捐赠收入 Foreign exchange loss 汇兑损失 Business combination 企业合并 Goodwill 商誉 Financial instrument 金融工具 Provision 预计负债 Registered capital 注册资本 Impairment loss 资产减值损失 Share­based payment 股份支付 Earnings Per Share (EPS)每股收益 Share option 期权 Initial measurement 初始计量 Subsequent measurement 后续计量 consideration 对价 capital reserve 资本公积 retained earning 留存收益 merger and acquisition 并购（兼并和收购） Business combination under the same control 同一控制下的 企业合并 Combining party 合并方 Combined party 被合并方 Combining date 合并日2 Business combination under the different control 非同一控制 下的企业合并 Acquirer 购买方 Acquiree 被购买方 Acquisition date 购买日 cost method 成本法 equity method 权益法 acquisition method 购买法 control 控制 joint control 共同控制 significant influence 重大影响 subsidiary 子公司 associate 联营企业 joint venture 合资（合营）企业 step acquisition 多次收购达到控制 non­controlling interest 少数股东权益 goodwill 商誉 negative goodwill 负商誉 adjusting entries 调整分录 eliminate inter­company items 抵消公司间往来项目 Equity settled share based payment 以权益结算的股份支付 Cash settled share based payment 以现金结算的股份支付 Option 股票期权 Grant date 授予日 Vesting period 等待行权期 Exercise date 行权日 Stock appreciation right 股票增值权 service condition 服务期限条件 performance condition 业绩条件 Equity instrument 权益工具 Debt instrument 债务工具 Redeemable preference shares 可赎回优先股 Compound instrument 复合工具 convertible loan stock 可转换债券 Held­to­maturity investments 持有至到期投资 Loans and receivables 贷款和应收账款 Available­for­sale financial assets 可供出售金融资产 Financial asset at fair value through profit or loss 以公允价值 计量变动计入当期损益的金融资产 Financial assets held for trading 交易性金融资产 Derivative 衍生金融工具 Hedge 套期保值 Effective interest rate 实际利率 Amortized cost 摊余成本 Unit three Auditing Acceptable difference 可接受差异 High levels of assurance 高水平保证 Expert 专家 Subsequent events 日后事项 Material misstatement 重大错报 Walkthrough test 穿行测试 Flow chart 流程图 Assertion 认定 Existent 存在 Occurrence 发生 Completeness 完整性 Valuable and allocation 计价和分摊 Cutoff 截止 Accuracy 准确性 Inquiry 询问 Observation 观察 Inspection 检查 Recalculation 重新计算 Gross margin 毛利 External audit 外部审计 Reasonable assurance 合理保证 Risk­oriented audit approach 风险导向审计方法 Audit risk = material misstatement risk × detection risk =inherent risk × control risk × detection risk 审计风险=重大错报风险 × 检查风险 =固有风险 × 控制风险 × 检查风险 Assessing the risk of material misstatement 评估重大错报的 风险 Fraud 舞弊；欺诈 Error 错误 Professional skepticism 职业怀疑 Reasonable assurance 合理保证 Test of control 控制测试 Substantive procedure 实质性程序 Audit evidence 审计证据 Assertion 认定 Assessment 评估 Internal Control System 内部控制制度 Omission 漏报 Misstatement 错报 Materiality 重要性 Materialit。