2012注会综合英语词汇总结.doc

2012注会综合英语词汇总结本词汇总结集合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 Introduction1.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 EthicsIntegrity 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 AccountingNotes 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 premiumsSurplus reserves 资本公积Undistributed profits 未分配利润Owners 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 AuditingAcceptable 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Sales 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 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, adverse 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 matter paragraph强调事项段Corporate governance公司治理Unit Four Financial and Cost managementPerpetuity 永续年金Advanced annuities 预付年金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 rate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Cost of equity权益资本成本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 leverageDFL:财务杠杆系数degree of financing leverageDTL:总杠杆系数degree of total leverageFinancial distress 财务困境Dividend policy股利政策Cash 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Leasing 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Internal growth rate内涵增长率Sustainable growth rate 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 risk managementMacro-environment: 宏观经济环境Product life cycle: 产品生命周期Porters 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Porters diamond: 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 organization 矩阵组织TypeadvantagesdisadvantagesEntrepreneurial创业型Quick flexible decisionsGoal congruence 快速弹性决策目标一致Too slow for large companiesToo many decisions for one personLack of specialism/expertise in some areas 缺少专业分工Functional职能型 (bureaucratic)Specialization 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 specializedBureaucratic/inflexible/slow to adapt适应性差Lack of communication between functionsTypeadvantagesdisadvantagesDivisional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. 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 external 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）Political 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Floati