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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 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 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 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 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 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 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 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: β 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 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 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 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
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 Floating rate 浮动利率 Fixed rate 固定利率 Liquidity risk 流动性风险 Credit risk 信用风险 Strategic risk 战略风险 Reputation risk 声誉风险 Risk appetite 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 Premium/discount 升水/贴水 Unit Six Economic law 公司法律制度Company Law of the People's Republic of China 证券法律制度Securities Law of the People's Republic of China 破产法律制度Enterprise Bankruptcy Law of the People's Republic of China 合同法律制度Contract Law of the People's Republic of China 竞争法律制度Law of the People's Republic 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 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 |
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