2013注会英语英语词汇.doc

财会英语词汇（审计）（1）1.appointment, removal and resignation of auditor 注册会计师的任命、解聘和辞职2.fundamental principles 基本原则3.professional ethics 职业道德4.integrity ntegrt n. 诚信 5. objectivity/subjectivity bdektvt；bdktvt/sbdektivti n. 客观性/主观性6.professional competence and due care专业胜任能力和应有的关注7. confidentiality knfideniliti n.保密8.independence ndpend()ns n. 独立，独立性9. bias bas n. 偏见10.safeguardsefg:d n. 防范措施11.engagement ngedm()nt;en- n. 约会，诺言，婚约；在审计中意为“与客户签订的业务约定”。12. self-interest n. 自身利益13.employment with assurance client 与审计客户发生雇佣关系14.gifts and hospitality 礼品和款待15.advocacydvks n. 过度推介16.familiarity fmlrt n. 亲密关系17.intimidation intimidein n. 外在压力18.conflicts of interests 利益冲突19.custody of client assets 保管客户资产20.terminatet:mnet v. （使）终结；（使）结束；解雇21 eliminate lmnet v. 消除；排除22.solicit slst v. 招揽；征求23.network netwk n. 网络24.public interest entities 公众利益实体25.financial interest经济利益26.immediate family主要近亲属27.valuation services 评估服务28. taxation services 税务服务29. internal audit services内部审计服务30. IT systems services 信息技术系统服务31. litigation support services 诉讼支持服务32. legal services 法律服务33. recruiting services 招聘服务34. corporate finance services公司理财服务35.overdue fee 逾期收费36. contingent fee 或有收费37. referral fee 介绍费38.actual or threatened litigation* 诉讼或诉讼威胁39.successor auditor 后任注册会计师40.present auditor 现任注册会计师41.predecessor n. 前任；前辈 predecessor auditor 前任注册会计师42.audit dt v. & n. 审计43.auditor dt n. 审计师；审计人员44.audit objective审计目标45. audit evidenceevd()ns 审计证据46 .audit resourcesriz:siz 审计资源47.audit risk 审计风险48. inherent risk固有风险49.control risk 控制风险50. detection risk 检查风险财会英语词汇（审计）（2）51.risk of material misstatements 重大错报风险52.misstatement mssteitmnt n. 错报；虚假陈述53.error er n. 错误（无意识做错）54.manual voucher 手工传票；手工凭证55.electric voucher电子传票；电子凭证56.contradiction kntrdk()n n. 矛盾，对立；反驳，否认57.inconsistent nknsst()nt adj. 矛盾的；不一致的58.consistent with 与一致；符合59.acceptable kseptb()l adj. 可接受的60.unacceptable nkseptb()l adj. 不可接受的61.professional skepticism 职业怀疑精神62.combined approach 综合性方案63.sufficient sf()nt adj. 充分的，足够的。sufficiency n. 充足，充分性64.adequate adj. 充足的，足够的。65.appropriate prprt adj. 适当的。v. 占用，拨出66.available velb()l adj.可得到的；可用的67.availability velblt n. 可得性；可用性；有效性68.aggregate grgt v. 合计；集合；n.合计；总计；集合体；adj. 合计的；集合的69.proficiency prf()ns n. 熟练，精通70.assertion s()n n. 认定71.rights and obligations n. 权利和义务72. valuation and allocation 计价和分摊73. classification and understandability 分类和可理解性74. cut-off n. 截止75.CAATs (Computer-Assisted Audit Techniques) 计算机辅助审计技术76.explicit ksplst; ek- adj. 明确的；清楚的；直率的77.implicit mplst adj. 暗示的；含蓄的78.audit sampling审计抽样79. statistical sampling 统计抽样80. non-statistical sampling 非统计抽样81. attribute sampling 属性抽样82. variable sampling 变量抽样83.population ppjle()n n. （抽样）总体84.sampling risk 抽样风险85. non-sampling risk 非抽样风险86.random selection 随机数选样87. systematic selection 系统选样88. haphazard selection 随意选样89.tolerable misstatement 可容忍错报90 tolerable rate of deviation可容忍偏差率91.stratification strtifikei ()n.分层92.PPS Sampling（Probability-Proportional-to-Size Sampling）概率比例规模抽样93.materialitymtiriliti n.重要性94. material mtiril adj.重要的；实质的95.truth and fairness真实公允96.acknowledge knld v. 承认，认可；告知已收到 97.acknowledge receipt 确认收到；证实收到98.judgment ddmnt n. 判断，辨别力；99.justify dstfa v. 证明是正当的100 justification dstfke()n n. 理由；认为有理财会英语词汇 （审计）（3）101.omission ()m()n n. 漏报102.audit documentation /working papers 审计工作底稿103.audit file 审计档案104. permanent audit files 永久性档案105. current audit files 当期档案106.audit procedure 审计程序107. inspection of tangible assets 有形资产的检查108. inspection of documentation or records 文档或记录的检查109. inquiry nkwar n. 询问（亦可拼写成enquiry）110.staff stf n. 职员，工作人员 v. 供给人员，给配备职员（更正）111. audit staff 审计工作人员112. audit staffing 审计工作人员配备113.audit engagement letter 审计业务约定书 （亦可表达为letter of engagement）114.audit trail 审计线索115.audit approach 审计方法（论）116.scheduleedjul; sked- n. 时间表；计划表；一览表；v. 安排，计划；将列入计划表117. timetable tamteb()l n. 时间表118.entity entt n. 主体；实体。该词的官方翻译为“主体”，代表各类型经济实体。119.reasonable assurance 合理保证120.inherent limitation 固有局限性121.confirmation knfme()n n. 函证；确认，证实122 positive confirmation 积极函证123. negative confirmation 消极函证124.audit engagement*审计业务125. review engagement 审阅业务126.agreed-upon procedures （执行）商定程序127. compilation engagement 代编财务信息128.assurance engagement 鉴证业务129.accountability kantblti n. 负责130.responsibility rspnsblt n. 责任131.stewardship studp n. 管理工作；代理工作；管理人的职位及职责132.those charged with governance公司治理层133.deficiency df()ns n. 缺乏，不足；缺陷，缺点134.enhance the credibility 增强可信性135.exemption zempn n. 豁免，免除；免税136.substantive procedure 实质性程序，通常也可表达为substantive testing 实质性测试137. analytical procedure 分析程序，通常也可表达为analytical review 分析性复核138.internal control 内部控制139.test of control 控制测试140.implementation of control 控制实施141.segregation of duties 职责分离142.internal control system 内部控制制度143.control environment 控制环境144.entitys risk assessment process 被审计单位风险评估过程145.risk assessment procedures风险评估程序146.risk identification风险识别147.responding to the assessed risks/ responding to the risk assessment 针对评估的风险采取应对措施148.management bias bas 管理层偏向149.impartial mp()l adj.公平的，公正的，不偏不倚的150.account balances账户余额财会英语词汇 （审计）（4）151.likelihood laklhd n. 可能性，可能152.authority rt n. 授权，权限；权力，职权153.authorize raz v. 授权；批准154.authentication :entikein n. 证明，认证；身份验证155.interim and final audits 期中和期末审计156.charges and commitments 费用和承诺157.predict prdkt v. 预测，预知158.narrative note 文字说明159.implication mplke()n n. 暗示；含义160.susceptible sseptb()l adj. 易受影响的；161.material weakness 重大缺陷，重大弱点162.overstatement uvsteitmnt n. 多计，虚增；夸大163.significant risk 特别风险164.unusual transaction 非常规交易165.abnormal bnm()l adj. 异常的166.walk-through test 穿行测试167.Transaction Cycles 交易循环168.cycle approach 循环法169.sales and receivables cycle 销售和应收账款循环170.sales system 销售系统171 selling (authorization) 销售（授权）172.goods outwards (custodykstd) 发货（保管）173.perpetualppetl; -tjl inventory system 永续盘存制174.physical inventory counts 存货盘点175.obsolete bslit v. 淘汰，废弃 adj. 过时的，淘汰的，老式的176.goods received notes (GRNs) 收货单，验货单177.reimburse rimbs v. 清偿；偿还，赔偿178.teeming and lading 截留移用，挪用现金；179.sequence sikw()ns n. 顺序，序列；v. 按顺序排好180.letter of authority 授权书181.negotiable securities 可流通证券，有价证券182.bank reconciliation rek()nsle()n 银行存款余额调节表183.bank statement 银行存款余额对账单184.coherence k()hr()ns; k()hrns n. 一致，连贯性185.accounting records 会计记录186.sales invoices销售发票187.shipping documents 运输单据188.source documents 原始凭证；交易凭证189.supervision of physical inventory count 监盘190.accounting estimates 会计估计191.using the work of others 利用他人的工作192.minutemnt n. 会议记录，备忘录；笔记 minitmainju:t193.correspondence krspnd()ns n. 通信；信件，函件194.internal audit assignments 内部审计工作195.value for money (VFM) 物有所值196.override vrad v. 凌驾197.misappropriation misprupriein of assets 侵占资产 198.motive mtv n. 动机；199.group audit engagement 集团审计业务200.initial audit engagement首次审计业务财会英语词汇 审计（5）201.IPO Initial Public Offerings 首次公开募股，初次公开发行202.related parties 关联方203.assumption sm(p)()n n. 假设，假想；承担204.assume sjum v. 假设；承担205.adverse dvs adj. 不利的，相反的 （财务成本管理中的应用）206.management representation 管理层声明207.going concernknsn 持续经营 德语Konzern的音译208.break-up basis 破产基础209.emphasis emfss of matter paragraph 强调事项段210. explanatory ksplnt()r; ek- paragraph 说明段211.unmodified opinion 无保留意见 unmodified auditors report 标准审计报告212.introductoryntrdkt()r paragraph 引言段213.audit report 审计报告214.audit opinion 审计意见215.qualified opinion 保留意见216.adverse opinion 否定意见217.disclaimer dsklemof opinion 无法表示意见218.disclaimer n. 不承诺，免责声明，放弃，拒绝219.pervasive pvesv adj. 广泛的220.limitation of scope/limitation on the scope 审计范围限制221.comparative kmprtv information 比较信息222.material inconsistencies 重大不一致223.material misstatements of fact 对事实的重大错报224.counsel kans()l n. 法律顾问，忠告，商议，讨论 v. 建议，劝告225.unadjusted differences 未调整差异226.withdraw wdr v. 撤销，收回；撤退；提款227.adjusting entry 调整分录228.obtain bten v. 获得229.confirm knfm v. 确认；证实。230.perform/re-perform pfm/ rpfm v. 执行，履行；/重做，重新执行231.identify adentfa v. 识别；认同，确定；一致232.describe dskrab v. 描述233.explain ksplen; ek- v. 解释；说明224.review rvju n. & v. 复核，检查；回顾225.reconcile rek()nsal v. 调节；使一致226.inspect nspekt v. 检查227.verify verfa v. 证实，核实；查证，验证228.examine gzmn; eg- v. 检查，检测。（通常可与inspect，check替换使用）229.scrutinize skrutnaz v. 仔细检查，彻底检查230.calculate/recalculate klkjlet/riklkjlet v.计算/重算，重新计算 231.disclose dsklz v. 披露；揭示232.restrict rstrkt v. 限制233.trace tres v. 追溯； n. 痕迹，踪迹234.observe bzv v. 观察；遵守 observation n. 观察；遵守235.investigate nvestget v. 调查，研究236.vouch vat v. 审核，核定237.ascertain sten v. 确定，查明238.check tek v. 检查； n. 支票（also cheque）239.assess/evaluate ses/ vljet v. 评估240.supervise supvaz; sju- v. 监督，指导 supervision supvn; sju- n. 监督，管理241.approve pruv v. 批准，同意242.test test v. 测试243.number nmb v. 编号；计入 n. 数，数字；号码财会英语词汇 财务成本管理（1）1.profit maximization利润最大化2.EPS maximization 每股收益最大化3.EPS, earnings per share 每股收益4. Maximization of shareholders wealth 股东财富最大化5. Moral mr()l hazard hzd 道德风险6.Adverse choice/selection 逆向选择7. Business ethics商业道德8. Social responsibility 社会道德9. Financial market 金融市场10. Fixed-income security 固定收益证券11.Equity security 权益证券12. Derivative drvtv security 衍生证券13. Financial intermediary ,ntmidr金融中介机构14. Pension pen()n fund养老基金15. Money market 货币市场16.Capital market 资本市场17.Debt market 债务市场18.Equity market 股权市场19. Primary pram()r market 一级市场20.Secondary sek()nd()r market 二级市场21. Floor trading market 场内市场22. OTC market 场外市场23.OTC, over the counter 场外交易，非处方药24. Stakeholder n. 利益相关方25.Equity investor n. 股权投资人26.Creditor kredt n. 债权人27. Manager mnd n. 经理人员28. Supplier spla n. 供应商客户29. Government gv()n,m()nt; gvm()nt n. 政府30. Customer kstm n. 客户31. CPA, certified public accountant 注册会计师32. Limitation lmte()n n. 局限性33. Financial ratio analysis 财务比率分析34. Short-term solvency短期偿债能力35. Working capital 营运资本36.Working capital = current assets current liabilities营运资本 = 流动资产 流动负债37. Current ratio 流动比率38. Quick ratio/acid test ratio 速动比率39. Interest cover 利息保障倍数40. Cash ratio 现金比率41. Debt to long-term capital ratio 长期资本负债率42. Cash flow ratio 现金流量比率44. Long-term solvency 长期偿债能力45.Solvency slvns n. 偿付能力，清偿能力46.Insolvency nslv()ns n. 破产，无力偿还，倒闭47.Debt ratio 资产负债率49.Debt-to-equity ratio/equity ratio 产权比率50.Equity multiplier 权益乘数46. Debt to long-term capital ratio 长期资本负债率47. Interest cover 利息保障倍数48. Cash flow cover ratio 现金流量利息保障倍数49. Cashflow-to-debt ratio 现金流量债务比50. Operating ratio 营运能力比率51. Asset management ratio 资产管理比率52. Accounts receivable turnover ratio 应收账款周转率53.Turnover tnv n. 营业额，流通量，人员流动（强调辞职人员的多寡）54.Inventory turnover ratio 存货周转率55.Current assets turnover ratio 流动资产周转率56. Working capital turnover ratio 营运资本周转率57.Non-current assets turnover ratio 非流动资产周转率58.Total assets turnover ratio 总资产周转率59.Profitability ratio 盈利能力比率60.Analysis of Financial Statements 财务报表分析61.Net profit margin 销售净利率62.Margin mdn n. 边缘，利润，保证金，余裕 v.加边于，加旁注于63.Net profit on total assets总资产净利率64. ROE, return on equity 权益报酬率65. Net profit on equity 权益净利率66.Market value ratio 市价比率67.P/E ratio, price earnings ratio 市盈率68.Negative adj. 负的，消极的，否定的，阴性的 n.负数，否定 v. 否定，拒绝69.Negative confirmation消极函证70.P/B ratio, price-to-book ratio 市净率71.P/S ratio, price-to-sales ratio 市销率72.Dividend yield 股利收益率73.yield jild n.产量，收益 v. 屈服，放弃，出产74.Dividend payout 股利支付率75.Du Pont Analysis System 杜邦分析体系76.Long-term Planning and Financial Forecast长期计划与财务预测77.Financial forecasting 财务预测78.Forecast fkst v&n. 预测79.Percentage-of-sales method 销售百分比法80. Growth rate 增长率81.Sales growth rate 销售增长率82.Internal growth rate 内含增长率83.Sustainable growth rate 可持续增长率84.Sustainable sstenbladj. 可持续的，可以忍受的，足可支撑的85.Financial Valuation财务估价86.Fundamental Concepts to Financial Valuation财务估价的基础概念87.Financial valuation 财务估价88.Intrinsic value 内在价值89.Intrinsic ntrnsk adj. 固有的，本质的90. Economic value 经济价值91. Fair market value 公平市场价值92. Book value 账面价值93. Market value 市场价值94. Liquidation value 清算价值95.Time value of money 货币的时间价值96. Compound interest 复利97.Compound kmpand adj. 复合的，混合的 n. 化合物，混合物，复合词 v. 合成，混合，和解妥协98.Interest rate for quotation kw()te()n 报价利率99.quotation kw()te()n n. 报价，引用，引证100.Annuity njut n. 年金101.Nominalnmn()l interest rate 名义利率102.FV, future value/final value 终值103.PV, present value 现值104.NPV, net present value 净现值105.Sinking fund 偿债基金106.Sink sk v. 下沉，消沉 （不规则动词，过去式和过去分词均为sunk）107.sunk cost沉没成本108.Perpetuity 永续年金；不可兑换的公司债券109.Random event 随机事件110.Discrete dskrit distribution 离散型分布111.Normal distribution 正态分布112.Normal adj. 正常的，标准的，正规的 n. 正常，标准，常态113.Variance 方差114.SD, standard deviationdive()n 标准差115.Investment portfolio 投资组合116.Expected rate of return预期报酬率117.Correlation 相关性118.Correlation coefficient,kf()nt 相关系数119.Covariance 协方差120.Perfect positive correlation 完全正相关121.Perfect negative correlation 完全负相关122.CML, capital market line 资本市场线123.Risk-free assets 无风险资产124.Market equilibrium ,ikwlbrm; ,ekw-point 市场均衡点125.Systematic sstmtk risk 系统风险126.CAPM, capital asset pricing model 资本资产定价模型127.SML, security market line 证券市场线128.Valuation of Bond and Share债券和股票估价129.Bond bnd n. 债券130.Bond valuation 债券估价131.Par value/face value 债券面值132.Coupon rate 债券票面利率133.coupon kupn n. 息票，优惠券134.Maturity date/expiry date 债券的到期日135.Coupons bond 平息债券136.Zero coupon bond 零息债券137.Perpetual bonds 永久债券138.Ordinary share valuation 普通股票的估价139.Opening price 开盘价140.Closing price 收盘价141.The value of zero growth share 零增长股票的价值142.The value of constant growth share 固定增长股票的价值143.Constant knst()nt n. 常量，恒量 adj. 不变的，恒定的，经常的144.Expected yield 期望收益率145.Cost of Capital资本成本146.WACC, weighted average cost of capital 加权平均资本成本147.Cost of ordinary share 普通股成本148.Risk-free interest rate 无风险利率149.Market risk premium 市场风险溢价150.Premium primm n. 溢价，额外费用，奖金，保151.Discount n. 折扣，贴现率，折现率 v. 贴现，打折扣152.At premium 溢价，按溢价153.issue at premium溢价发行154.At discount 按折价，低价发行155.issue at discount折价发行156.Dividend growth model 股利增长模型157.Cost of debt 债务成本158.Historical cost 历史成本159.Future cost 未来成本160.Committed income 承诺收益161.Commitkmtv. 承诺，使承担义务，犯罪，做错事162.YTM, yield to maturity 到期收益率163.Comparable company method 可比公司法164.Risk adjustment method 风险调整法165.Cost of debt after tax 税后债务成本166.Profit after tax 税后利润167.Issuing costs 发行成本168.Business valuation 企业价值评估169.Entity value 实体价值170.Equity value 股权价值171.Going concern value 持续经营价值172.Liquidation value 清算价值173.Value of non-controlling interest (NCI) 少数股权价值 174.Dividend cash flow model 股利现金流量模型175.Equity cash flow model 股权现金流量模型176.Perpetual growth model 永续增长模型177.Two-phase growth model 两阶段增长模型178.Entity cash flow model 实体现金流量模型179.Debt cash flow 债务现金流量180.Entity value = forecast period value + follow-up period value 企业实体价值 = 预测期价值 + 后续期价值181.Follow-upfl p n. 跟进，后续行动 adj.后续的，增补的182.Relative value method 相对价值法183.Relativereltvadj. 相对的，有关系的，成比例 n.亲戚，184.Multiplier valuation method 乘数估值法185.Multipliermltplan. 乘数186.Price earnings ratio model (P/E ratio) 市价/净收益比率模型（市盈率）187.Price-to-book ratio model (P/B ratio)市价/净资产比率模型（市净率）188.Price-to-sales ratio (P/S ratio, also called income multiplier) 市价/收入比率模型（收入乘数）189.Long-term Investment长期投资190.Capital budgeting 资本预算191.DCF method, discounted cash flow method 现金流量折现法192.Cash outflow 现金流出193.Cash inflow 现金流入194.Net cash flow 现金净流量195.Relevant cost 相关成本196.Irrelevant cost 非相关成本197.sunk cost 沉没成本198.Opportunity cost 机会成本199.fixed assets replacement 固定资产更新200.Average annual cost of non-current assets 固定资产的平均年成本201.Depreciation allowed for tax 折旧抵税202.IRR, Internal rate of return 内含报酬率法203.ARR, accounting rate of return 会计报酬率法204.Mutuallymjutuli exclusive ksklusv; ek-projects 互斥项目205.Flaw fl n.缺点，瑕疵206.EAC, equivalent annual costs 等额年金法207.Capital rationing 资本约束，资本限额208.ration n. 定量，定额，理性，配给量 v. 配给，定量供应209.Specific risk to project/project-specific risk项目特有风险210.Adjusted cash flow 调整现金流量211.Risk adjusted discount rate method 风险调整折现率法212.Degearing of comparable company 卸载可比公司财务杠杆213.Regearing of target company 加载目标企业财务杠杆214.De-前缀，意为“除去，取消，离开”215.Gear gr n. 齿轮，传动装置 v. 搭上齿轮，适合216.Sensitivity senstvt analysis敏感性分析217.Maximin mksmnmethod 最大最小法218.Scenariosnr analysis 情景分析219.Normal condition 基准情景220.simulation analysis模拟分析221.Option Valuation期权估价222.Option p()n n. 期权223.Underlying assets 标的资产224.Call option 看涨期权225.Exercise price/strike price 行权价226. American option 美式期权227. Premium 期权金228. Traded option 在交易所买卖的期权