2012注会综合英语词汇总结

2012注会综合英语词汇总结

Introduction

prehensive 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 Self-interest threat 自身利益的不利影响 Self-review 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

1

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

Long-term loans payable 长期借款 Paid-in 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 Share-based 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

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 non-controlling interest 少数股东权益 goodwill 商誉

negative goodwill 负商誉 adjusting entries 调整分录

eliminate inter-company 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

2

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

Held-to-maturity investments持有至到期投资 Loans and receivables贷款和应收账款

Available-for-sale 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

Risk-oriented 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

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