2022年英语词汇 .pdf

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1、本词汇总结集合 2012 东奥张淑丽综合讲义和北注协职业能力综合测试英语附录摘选，适合英语基础差的人，多背几个单词，到时候即使不会做也多打几个单词进去，说不定就是60 分了！加油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

2、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

3、的不利影响了；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

4、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公共利益实体名师资料总结-精品资料欢迎下载-名师精心整理-第 1 页，共 11 页 -Related entities 关联实体Corporate governance（公司）治理层Documentation 工作记录

5、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 Acco

6、unting 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Owners equity 所有者权益Comprehensive in

7、come 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 allowan

8、ces 销售折让Purchase expense 进货费用名师资料总结-精品资料欢迎下载-名师精心整理-第 2 页，共 11 页 -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Earnin

9、gs 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 combi

10、nation 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

11、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名师资料总结-精品资料欢迎下载-名师精心整理-第 3 页，共 11 页 -Option 股票期权Grant date 授予日Vesting period 等待行权期Exercise date 行权日Stock appreciati

12、on 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Fi

13、nancial 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

14、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Cut off 截止Accuracy 准确性Inquiry 询问Observation 观察Inspection 检查Recalculation 重新计算Gross margin 毛利名师资料总结-精品资料欢迎下载-名师精心整理-第 4 页，共 11 页 -External audit 外部审计Reasonable assurance

15、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 contr

16、ol 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Materiality level 重要性水平Tolerable misstatement level可容忍错报的水平Walkthrough tests 穿行测试Tests of detail 细节测试Analytical procedures 分析程序Transaction cycle交易循环Sale

17、s and trade receivables 销售和收款Purchase and trade payables 采购和付款Inventory and store存货和仓储Financing and investment筹资和投资Analytical review 分析性复核Provision for doubtful debts坏账准备Letter of Confirmation函证Positive/negative confirmation积极/消极函证Authorization 授权Physical control 实物控制Segregation of duties 职责分离Letter

18、 of Engagement审计业务约定书Assurance engagement and external audit鉴证业务和外部审计Audit approach 审计方法Staffing 人员安排Deadline 截止日期Group Audit 集团审计名师资料总结-精品资料欢迎下载-名师精心整理-第 5 页，共 11 页 -Going concern 永（持）续经营Tolerable Error 可容忍错误True and fair presentation真实公允反映Types of opinion:unqualified opinion,qualified opinion,adve

19、rse opinion,disclaimer of opinion审计意见类型：无保留意见，保留意见，否定意见，无法表示意见Audit documentation:working paper审计记录：工作底稿Rely on the work of experts依靠专家工作Internal audit 内部审计Audit evidence 审计证据Population（样本选取的）总体Counting 盘点Subsequent events随后事项（期后事项）Quality control 质量控制Management representation管理层声明（书面声明）Emphasis of

20、matter paragraph强调事项段Corporate governance公司治理Unit Four Financial and Cost management Perpetuity 永续年金Advanced annuities 预付年金annuity Delayed annuities 递延年金Mean 均值Variance 方差Standard deviation 标准差Normal Distribution 正态分布Portfolio of securities 证券组合Face value/par value面值Yield to maturity 到期收益率Interest r

21、ate 利率Nominal/stated interest rate票面利率Maturity 到期日Expiry date 到期日Required rate of return要求的报酬率CAPM:capital asset pricing model资本资产定价模型Covariance and correlation 协方差和相关性Diversifiable and non-diversifiable risks 可分散和不可分散风险Risk free rate of return无风险报酬率Risk premium 风险溢价WACC 加权平均资本成本Cost of debt 债券资本成本C

22、ost of equity 权益资本成本名师资料总结-精品资料欢迎下载-名师精心整理-第 6 页，共 11 页 -Ordinary share普通股Convertible debt可转换债券Equity beta:equity 权益贝塔系数Redeem 赎回At par 面值DOL:经营杠杆系数 degree of operating leverage DFL:财务杠杆系数 degree of financing leverage DTL:总杠杆系数 degree of total leverage Financial distress 财务困境Dividend policy 股利政策Cash

23、 dividend 现金股利Stock（scrip）dividend 股票股利Stock split 股票分割Stock repurchase 股票回购Dividends grow at the long-term growth rate in earnings股利按长期增长率增长Payout ratio 股利支付率Residual dividend policy with all distribution in the form of dividend所有剩余均以股利形式发放的剩余股利政策Regular-dividend-plus-extras policy正常股利加额股利外支付政策Leas

24、ing 租赁Convertibles 可转换债券Warrants 认股权证Preference shares 优先股Re-order 再订购，重新订购Lead-time 订货至交货的时间Stock out 库存中断；脱销EOQ（economic order quantity）经济订货量Order cost 订货成本Hold cost 持有成本Large order discount大宗订货折扣Marginal costing变动成本法（边际成本法）Cost-volume-profit（CVP）本量利分析Marginal contribution边际贡献Margin of safety 安全边际

25、Variable cost 变动成本Fixed cost 固定成本Discretionary Fixed Cost 酌量性固定成本Committed Fixed Cost 约束性固定成本Initial public offering（IPO）首次公开发行股票Stock market 股票市场Debt ratio 资产负债率Return on assets(ROA)资产净利率Return on equity(ROE)权益净利率名师资料总结-精品资料欢迎下载-名师精心整理-第 7 页，共 11 页 -Internal growth rate内涵增长率Sustainable growth rate

26、可持续增长率Overall budget 全面预算Capital asset pricing model(CAMP)资本资产定价模型Net present value(NPV)净现值Internal rate of return(IRR)内含报酬率Cash dividend 现金股利Stock dividend 股票股利Liability dividend 债务股利Performance evaluation 业绩评价Cost centre 成本中心Profit centre 利润中心Investment centre投资中心Unit Five Corporate strategy and r

27、isk management Macro-environment:宏观经济环境Product life cycle:产品生命周期Porter s five forces:波特的五力模型Threat of New Entrants行业新进入者的威胁Threat of Substitute Products替代品的威胁Bargaining Power of customers购买商的议价能力Bargaining Power of Suppliers供应商的议价能力Competition/rivalry同业竞争Strategic group:战略组群Segmentation:细分Porter s d

28、iamond:波特的钻石模型Convergence:集中，趋同Resource audit 资源审计SWOT:SWOT 模型Opportunity:机会Threat:威胁Strength:优势Weakness:劣势Resources 资源Capability 能力Core competence 核心竞争力Functional structure 职能结构Divisional structure（product division，geographical division）事业部结构（产品事业部、地区事业部）SBU（strategic business unit）战略业务单元Matrix org

29、anization 矩阵组织名师资料总结-精品资料欢迎下载-名师精心整理-第 8 页，共 11 页 -Type advantages disadvantages Entrepreneurial 创业型Quick flexible decisions Goal congruence 快速弹性决策目标一致Too slow for large companies Too many decisions for one person Lack of specialism/expertise in some areas 缺少专业分工Functional 职能型(bureaucratic)Specializ

30、ation is efficient专业性强Good career opportunities and extra responsibilities好的职业机会和更多的责任Can cope with more products than entrepreneurial structure可以应对更多的产品Empire building 建造帝国Conflict between functions各职能之间的冲突people are too specialized Bureaucratic/inflexible/slow to adapt适应性差Lack of communication bet

31、ween functions Divisional 事业部制组织结构?Increased staff motivation 增加员工的动力?Senior management concentrate on overall strategy?Flexible 灵活?Can cope better with diversification（多元化）than a functional structure?Conflict between divisions e.g.transfer prices 转移价格?Extra costs through repetition of functions e.g

32、.marketing职能部门重复增加了成本?Conflict over shared costs e.g.personnel?Lack of goal congruence缺乏目标一致Matrix 矩阵制组织结构?Inter-functional communication enhanced职能部门之间的沟通提高?Staff motivation can be improved through variety of work and challenges?Very flexible(can easily react to changes in both the internal and ext

33、ernal environments)?Functional managers expertise is“diluted”-spread over many projects?Staff are serving two masters,conflict,role ambiguity,role overload下属有两个上司，易产生冲突，角色不清，角色工作过多?Time-consuming meetings and higher administrative costs管理成本高增量预算（Incremental budgeting）零基预算（Zero-based budgeting）Politi

34、cal risk 政治风险Country risk 国家风险Project risk 项目风险Legal/compliance risk 法律/合规风险Operational risk 操作风险Commodity risk 产品风险Foreign exchange risk汇率风险Floating rate 浮动利率Fixed rate 固定利率Liquidity risk 流动性风险名师资料总结-精品资料欢迎下载-名师精心整理-第 9 页，共 11 页 -Credit risk 信用风险Strategic risk 战略风险Reputation risk 声誉风险Risk appetite

35、风险偏好Risk acceptance 风险接受Risk avoidance 风险规避Risk mitigation 风险缓释Risk transfer 风险转移Risk attitude 风险态度Financial instrument 金融工具Derivatives 衍生品Hedging 对冲/套期Forward contract 远期合约Swap 掉期/互换Options 期权Call options 看涨期权Put options 看跌期权Futures 期货Exercise price 行权价格Elapse 失效、逾期Spot rate 即期汇率Forward rate 远期汇率Pr

36、emium/discount 升水/贴水Unit Six Economic law 公司法律制度 Company Law of the Peoples Republic of China 证券法律制度 Securities Law of the Peoples Republic of China 破产法律制度 Enterprise Bankruptcy Law of the Peoples Republic of China 合同法律制度 Contract Law of the Peoples Republic of China 竞争法律制度 Law of the Peoples Republ

37、ic of China for Countering Unfair Competition.Partnership 合伙Partner 合伙人Company 公司Security 证券Limited liability Company 有限责任公司Company limited by shares 股份有限公司Listed company 上市公司Chief executive officer(CEO)首席执行官Common stock 普通股Preferred stock 优先股Unit seven Tax law 名师资料总结-精品资料欢迎下载-名师精心整理-第 10 页，共 11 页 -Value added tax(VAT)增值税法Business tax 营业税法Enterprise income tax企业所得税法Individual income tax个人所得税法Tax Planning 税务筹划来自：microlibrary 待分类名师资料总结-精品资料欢迎下载-名师精心整理-第 11 页，共 11 页 -