注会综合阶段单词默写.doc

Accounting1. 现金及现金等价物 other cash and cash equivalents2. 短期投资 short-term investment3. 短期投资-政府债券 short-term investment-government bonds4. 短期投资-公司债券 short-term investment-corporate bonds5. 应收票据-关联方 notes-receivable related parties6. 应收票据坏账准备allowance provisions for doubtful notes/bills receivables7. 应收账款坏账准备 8. 其他应收款-关联方 other receivables-related parties9. 在途原材料 materials and supplies in transit10. 存货跌价准备 provisions for decline in market value of inventories11. 留底增值税 excess vat paid12. 受限制存款 restricted deposit13. 基金及长期投资 funds and long-term investment 14. 投资性房地产 investment property15. 累计折旧-房屋及建筑物accumulated depreciation-property16. 累计折旧-机器 accumulated depreciation -machinery17. 累计折旧-经营租赁固定资产改良accumulated depreciation-leasehold improvements18. 长期应收票据及长期应收款 long-term bills receivables and long-term receivables19. 短期借款-员工 short-term borrowings-employees20. 短期借款-关联方 short-term borrowings-related parties21. 应付短期票券short-term notes and bills payables22. 其他应付短期票券 other short-term notes and bills payables23. 应付短期票券折价 premium/discount on short-term notes and bills payables24. 应付账款-关联方 notes payables-related parties25. 应付土地房屋款payables on land and buildings purchased26. 递延所得税负债 deferred income tax liabilities27. 其他流动负债-其他 other current liabilities-others28. 长期借款-员工 long-term loans payables-employees29. 长期应付票据及长期应付款项 long-term notes and accounts payables30. 预提土地增值税 accrued liabilities for land value appreciation tax31. 递延所得税负债 deferred income tax liabilities32. 待分配股票股利stock dividends to be distributed33. 实收资本 capital-paid in34. 库存股 treasury stock35. 资本溢价 capital surplus36. 盈余公积 surplus reserves37. 未分配利润 un-distributed income38. 所有者权益 owners equity39. 综合收益 comprehensive income40. 其他综合收益 other comprehensive income41. 外币报表折算difference on translation of foreign currency financial statement42. 未分配利润non-distributed income retained earnings43. 本期损益 net income or loss for current period44. 长期股权投资跌价损失unrealized loss on market value decline of long-term equity investment45. 修理维护费 repairs and maintenance46. 委托加工费 manufacturing overhead -outsourced47. 广告费 advertisement expenses48. 管理费用general and administrative expenses49. 研发费用 research expenses50. 其他管理及总务费用 other general and administrative expenses51. 其他研究及发展费用 other research and development expenses52. 营业外收入及费用 non-operating income and expenses53. 权益法下核算的投资收益 investment income recognized under equity method54. 短期投资市价转回所得 gain on market price recovery of short-term investment55. 存货跌价回升利益 gain from market price recovery of inventory56. 其他营业外收入 other non-operating revenue57. 权益法下核算的投资损失 investment loss recognized under equity method58. 短期投资未实现跌价损失 unrealized loss from decline of market price of short-term investment59. 处分投资损失 loss on disposal of investment60. 存货跌价及呆滞损失 loss for market price decline and obsolete and slow-moving inventory61. 其他营业外支出 other non-operating expenses62. 所得税费用（利益）income tax expenses63. 资产 assets64. 流动资产 current assets65. 库存现金 cash on hand66. 银行存款 cash in bank67. 在途现金 cash in transit68. 短期投资 short-term investment69. 应收票据 notes receivable70. 应收票据贴现 discounted notes receivable71. 其他应收票据 notes receivable-others72. 其他应收款 other receivable73. 应收退税款income tax refund receivable74. 存货 inventory75. 商品存货merchandise76. 寄销商品 consigned merchandise77. 在途商品 goods in transit78. 产成品finished goods79. 寄销产成品 consigned goods80. 副产品 by product81. 在产品 work in process82. 委托加工在产品 work in process product-outsourced83. 原材料 materials84. 物料 supplies85. 预付租金 prepaid rents86. 其他预付费用 other prepaid expenses87. 预付款项 prepayment88. 预付货款 prepayment of purchase89. 其他预付款项 other prepayments90. 其他流动资产 other current assets91. 进项税额 vat paid92. 暂付款 temporary payments93. 代付款 payments on behalf of others94. 员工借支 advances to employees95. 基金 funds96. 长期投资 long-term investment97. 长期股权投资 long-term equity investment98. 土地 land99. 房屋及建筑物 buildings100. 机器设备 machinery and equipment101. 租赁资产 leasehold assets102. 租赁资产改良支出 leasehold improvements103. 在建工程 construction in progress104. 预付购置设备款 prepayment for equipment105. 无形资产 intangible assets106. 商标权 trademarks107. 专利权 patents108. 特许权 franchise109. 著作权 copyright110. 开办费organization costs111. 其他无形资产 other intangible assets112. 其他资产 other assets113. 递延资产 deferred assets 114. 债券发行成本 deferred bond issuance costs115. 长期预付租金long-term prepaid rent116. 长期预付保险费 long-term prepaid insurance117. 其他递延资产 other deferred assets118. 长期应收票据 long-term notes receivable119. 长期应收款 long-term accounts receivable120. 其他长期应收款项other long-term receivables 121. 出租资产assets leased to others（leased assets 租赁资产）122. 存出保证金 refundable deposit123. 负债 liabilities124. 流动负债 current liabilities125. 短期借款 short-term borrowings126. 银行借款 bank loan127. 应付商业本票 commercial paper payable128. 银行承兑汇票 bank acceptance129. 应付票据 notes payable130. 应付账款accounts payable131. 应付所得税 income tax payable132. 应付费用 accrued expenses133. 应付薪金 accrued payroll134. 应付租金 accrued rent payable135. 应付利息 accrued interest payable 136. 应付增值税 accrued vat payable137. 其他应付费用 other accrued expenses payable138. 其他应付款 other payables139. 应付设备款 accounts payable of equipment payables on equipment140. 应付股利 accrued dividend dividend payable141. 其他应付款 other payables142. 预收款项 advances（预付款项 prepayments ；应收款项receivables；应付款项 payables）143. 其他预收款 other advances144. 其他流动负债 other current liabilities 145. 销项税额 vat received 146. 暂收款temporary receipts147. 长期负债 long-term liabilities148. 应付公司债cooperate bonds payable149. 长期借款 long-term loans payable150. 其他长期应付款项 other long-term payables151. 应计退休金负债 accrued pension liabilities152. 其他长期负债 other long-term liabilities153. 其他负债 other liabilities154. 递延负债 deferred liabilities155. 递延收益 ；deferred revenue 156. 存入保证金 deposits received 157. 少数股权 non-controlling interest158. 营业收入 operating revenue159. 销货收入 sales revenue160. 分期付款销售收入installment sales revenue161. 销售退回 sales return162. 销售折让 sales allowance163. 其他营业收入other operating revenue164. 营业成本 operating costs165. 销货成本 cost of goods sold166. 分期付款销货成本 installment cost of goods sold167. 进货purchases168. 进货费用purchase expenses169. 进料 material purchased170. 直接人工 direct labor171. 租金支出 rent expense172. 制造费用 manufacturing overhead173. 间接人工 indirect labor174. 租金支出 rent expense175. 办公用品 office supplies176. 差旅费 travelling expense177. 运费 shipping expenses178. 邮费 postage expense179. 包装费 packing expense180. 水电费 utilities expense181. 保险费 insurance expense182. 折旧费 depreciation expense183. 餐费 meal expense184. 职工福利 welfare 185. 培训费 training expense186. 间接材料 indirect materials187. 其他制造费用 other manufacturing expenses188. 营运费用 operating expenses189. 销售费用 marketing and selling expense190. 人工成本 labor cost/payroll expense191. 租金支出 rent expense192. 劳务费 professional service fees193. 营业外收入 non-operating revenue194. 利息收入 interest revenue195. 投资收益 investment income196. 股利收入 dividends income197. 汇兑利益 gain from exchange of foreign currency198. 处置资产收益 gain on disposal of assets199. 其他营业外收入 other non-operating revenue200. 捐赠收入 donation revenue201. 租金收入 rent revenue202. 佣金收入 commission revenue203. 存货盘盈 gain on physical inventory count204. 坏账转回收益gain on reversal of bad debts205. 营业外支出 non-operating expenses206. 利息费用 interest expenses207. 投资损失 loss on investment208. 汇兑损失 loss on exchange of foreign currency209. 处置资产损失loss from disposal of assets210. 存货盘亏 loss on physical inventory count211. 非控制性权益 non-controlling equity212. 企业合并 business combination213. 外币折算 translation of foreign currency214. 投资性房地产 investment properties215. 商誉goodwill216. 持有待售的非流动资产non-current assets held for sale217. 金融工具 financial instrument218. 资产减值准备 impairment of assets219. 职工薪酬employee benefits220. 预计负债及或有负债provisions contingent liabilities221. 收入确认revenue recognition222. 政府补助 government grants223. 借款费用borrowing costs224. 利润分配profit distributions to owners225. 分部报告 segment reporting226. 交易性金融资产 held for trading financial assets227. 一年内到期的非流动资产 non-current assets due within one year228. 可供出售金融资产 available for sale financial assets229. 持有至到期投资held to maturity investment 230. 长期应收款 long-term receivables231. 工程物资 construction materials232. 开发支出 development costs233. 长期待摊费用 long-term deferred expenses234. 资产减值准备 provision for impairment235. 所有权受到限制的资产 restricted assets236. 交易性金融负债financial liabilities held for trading237. 应付职工薪酬employee benefits payable238. 一年内到期的非流动负债 non-current liabilities due within one year239. 应付债券 debentures(公司债券) payable240. 长期应付款 long-term payables241. 专项应付款special payables242. 预计负债 provisions243. 其他非流动负债 other non-current liabilities244. 注册资本 registered capital245. 资本溢价 capital premiums246. 工资总额 bonuses, salaries, and allowances247. 账龄一年内 due within one year248. 对冲 offsetting249. 同一控制 under common control250. 会计政策 accounting policies251. 合营公司 jointly controlled company252. 联营公司 associate253. 专项储备specific reserve254. 盈余公积-企业发展基金 surplus reserve-enterprise expansion fund255. 职工福利基金 worker and staffs bonus and welfare fund256. 营业税金及附加 business taxes and surcharges(附加费)257. 为第三方担保 guarantees for third parties258. 财务费用 financial expenses259. 净收益 net financial income260. 资产减值损失 impairment losses261. 公允价值变动（收益、损失）gains/losses from changes in fair value262. 其他综合收益 other comprehensive income263. 股份支付 share-based payment264. 终止经营 discontinued operation265. 承担 commitments266. 或有事项 contingencies267. 资产负债表日后非调整事项non-adjusting post balance sheet date events268. 每股收益 earnings per share269. 套期会计hedge accounting270. 完工百分比法 percentage completion method271. 衍生工具 derivatives272. 重大影响 significant influence273. 期权 share optionAuditing1. 审计 auditing2. 可接受差异acceptable difference3. 会计活动 accounting activity4. 会计估计和会计政策 accounting policies and estimate5. 内部控制 internal control6. 认定 assertion7. 审计委员会 audit committee8. 审计文档装订日 audit file assembly date9. 组成部分审计师 component auditor10. 鉴证 assurance11. 可信赖程度 reliability credibility12. 财务报表审计 financial statement audit13. 商定程序 agreed-upon procedures14. 高水平保证 high level of assurance15. 编制compilation16. 可靠性 reliability17. 相关性 relevance18. 职业谨慎 professional skepticism19. 客观性 objectivity20. 专业胜任能力 professional competence21. 项目经理 senior CPA22. 审计业务约定书 audit engagement letter23. 委托人 client24. 连续审计 recurring audit25. 更换注册会计师 change CPA26. 现任注册会计师the existing cpa 27. 后任注册会计师 successor cpa28. 前任注册会计师 preceding cpa 29. 出具审计报告 issue the audit report30. 专家 expert31. 董事会 board of directors32. 了解被审计单位情况 knowledge of the entitys business33. 评估重大错报风险 assess the material misstatement risks34. 确定审计程序的性质、时间和范围 determine the time/nature/extent of the procedure35. 初步了解 general knowledge of36. 进一步了解的情况 further knowledge of 37. 以前年度的工作底稿 prior years working papers38. 会议纪要 meeting minutes39. 经营风险 operating risk business risks40. 适当性 appropriateness41. 会计估计 accounting estimate42. 管理层声明 management representations43. 持续经营假设 going-concern assumption44. 审计计划 audit plan45. 重点审计领域 significant audit areas46. 错误 error47. 舞弊 fraud48. 修改或追加审计程序 modified or additional audit procedures49. 侵占资产 misappropriation of assets50. 虚假交易 transaction without substance51. 异常压力 unusual pressure52. 涉嫌存在违法行为 inspected incompliance53. 重要性 materiality54. 超过重要性水平 exceed materiality level55. 接近重要性水平 approach materiality level56. 较低的可接受水平 acceptably low-level57. 财务报表层次和相关账户、交易层 financial statement level and related account balances /transaction level58. 错报、漏报 misstatement /omission59. 总计 aggregate60. 期后事项 subsequent events61. 调整财务报表 adjust the financial statements62. 实施追加的审计程序 perform additional audit procedures63. 审计风险 audit risk64. 检查风险 detection risk65. 不适当的审计意见 inappropriate audit opinion66. 重大的错报 material misstatement67. 可容忍错报 tolerable misstatement68. 可接受的检查风险the acceptable level of detection risk69. 重大错报风险的评估水平 assessed-level of material misstatement70. 小规模企业 small business71. 会计系统 accounting system72. 控制测试 test of control73. 穿行测试 work-through test74. 沟通 communication75. 流程图 flow-chart76. 重新执行内部控制 re-performance of internal control77. 审计证据 audit evidence78. 实质性程序 substantive procedures79. 认定 assertion80. 存在existence81. 发生 occurrence82. 完整性 completeness83. 权利和义务 rights and obligation84. 计价和分摊 valuation and allocation85. 表达和披露 presentation and disclosure86. 截止 cut-off87. 准确性 accuracy88. 分类 classification89. 检查 inspection90. 观察 observation91. 监盘 supervision of inventories92. 函证 confirmation93. 计算 calculations94. 分析程序 analytical procedures 95. 抽凭 vouch96. 追查 trace97. 审计抽样 audit sampling98. 误差 error99. 预期误差 expected error100. 总体 population101. 抽样风险 sampling risk102. 统计抽样 statistical sampling 103. 抽样单位 sampling unit104. 非抽样风险 non-sampling risk105. 可容忍误差 tolerable error106. 信赖不足风险under reliance risk107. 信赖过渡风险over reliance risk108. 误拒风险incorrect acceptance risk109. 误受风险 incorrect rejection risk110. 试算平衡表trial balance111. 索引和交叉索引index and crossing index cross-referencing112. 现金收入 cash receipt113. 现金支出 cash disbursement114. 银行对账单 bank statement115. 银行存款余额调节表 reconciliation116. 资产负债表日balance sheet date117. 可变现净值net realizable value118. 仓库 storeroom119. 销售发票 sale invoice120. 价目表 price list121. 积极式询证函 positive confirmation request122. 消极式询证函negative confirmation letter123. 请购单purchase request124. 验收报告 receiving report125. 毛利 margin profit126. 制造费用 manufacturing overhead127. 领料单 material request128. 存货盘点 inventory stocktaking129. 债券 bonds certificate130. 审计报告 audit report131. 被审计单位 entity132. 审计报告的收件人 address of audit report133. 无保留意见unqualified opinion134. 保留意见 qualified opinion135. 无法表示意见 disclaimer of opinion136. 否定意见adverse opinion137. 完成工作的能力ability to perform the work138. 承接程序acceptance procedure139. 可计量性 accountability140. 应计项目accruals141. 任命appointment142. 保证债务 assurance engagement143. 审计委员会audit committee144. 审计业务 engagement145. 审计工作人员staffing146. 审计线索audit trail147. 审计准则 audit standards148. 委员会 committee149. 现金盘点cash count150. 委托人甄别client screening151. 比较财务报表 comparative financial statement152. 审计的结束 audit complement153. 符合会计准则 accounting standard compliance with154. 保密性 confidentiality155. 应收账款的函证 confirmation of account receivable156. 利益冲突conflict of interest157. 控制环境 control environment158. 控制程序 control procedure159. 控制缺陷 control deficiency160. 控制风险 control risk161. 公司治理 corporate management162. 相应的计算 corresponding figure163. 债权人debtor164. 本期审计档案 current period audit file165. 报告日期 report date166. 直接核查法 direct verification approach167. 方向的抽查 directional testing168. 与管理层意见不一致disagree with management169. 记录审计流程 documenting the audit process170. 评估审计程序执行的结果evaluating of the result of audit procedures171. 检查 review examinations172. 期望 expectation173. 预期的差异 expected difference174. 经验experience175. 外部审计 external audit176. 外部审阅报告external review reports177. 公正、公允fair178. 控制风险的最终评定 final assessment of control risk179. 期末审计final audit180. 财务报表认定assertions 181. 舞弊 fraud and error182. 欺诈fraudulent183. 持续经营假设going-concern assumption184. 内部审计人员的指导guidance for internal auditors185. 款待 hospitality186. 独立的估计independent estimate187. 固有风险 inherent risk188. 保险 insurance189. 完整性 integrity190. 中期审计 interim audit191. 内部审计internal audit192. 内部审计师internal auditor193. 内部控制系统 internal control system194. 盘存制度 counting system195. 存货估价valuation assessment of inventories196. 底稿记录 documentation197. 法定义务legal obligation198. 鉴证程度 assurance level199. 审计范围限制 restricted audit scope limitation on scope200. 管理层声明书 management representation letter201. 重大错报 material misstatement of fact202. 计量 measurement203. 修订报告 modified report204. 消极保证negative assurance205. 非执行董事 non-executive directors206. 非抽样风险 non-sampling risk207. 负有责任事件 obligation event208. 期初余额 opening balance209. 经营审计 operating audit210. 其他信息 other information211. 财务报表的总体审阅overall review of financial statements212. 管理费用分配 overhead absorption213. 定期的计划periodic plan214. 永久审计档案 permanent audit files215. 个人亲属关系personal relationship216. 计划编制 planning217. 保密的职业责任 professional duty of confidentiality218. 差错的性质 qualitative aspects of errors219. 随机选择 random choice/selection220. 合理保证 reasonable assurance221. 重新评价抽样风险reassess sampling risk222. 保留reservation of title223. 认股权 rights224. 风险和重要性 risk and materiality225. 以风险为导向的方法risk-based approach226. 职业道德守则 professional ethics227. 销售截止 sales deadline/cut-off228. 销售体系 sales system229. 样本量 sampling size230. 抽样风险 sampling risk231. 抽样单位 sampling unit232. 未调整的差错 unadjusted error233. 内审范围和目标 scope and objective of internal control234. 职责分离 segregation of duties235. 公正、客观和独立 objectivity fair independence/integrity236. 保密的职业责任 professional duty of confidentiality237. 法定责任 statutory responsibility/duty238. 法定审计statutory audit239. 分层 stratification240. 实质性测试 substantive test241. 充分的适当的审计证据 sufficient appropriate audit evidence242. 监督 supervision 243. 监督和监控角色 supervisory and monitoring role244. 供应商的声明 representation of suppliers/suppliers statements245. 系统和内部控制 system and internal control246. 可容忍误差 tolerable error247. 利用专家工作 /using/rely on the work of expert248. 估价 valuation249. 自愿披露voluntary disclosure250. 工作底稿 work paper251. 强调事项段 emphasis of matter paragraph252. 询问 inquiry253. 调查 investigate254. 重新计算 recalculation255. 服务组织 service organization256. 细致性测试 tests of details257. 穿行测试 walkthrough258. 运营资本预测 working capital forecast259. 盈利预测 profit forecast260. 招股章程pro