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
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
conquest
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
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 rvices 专业服务营销
Gifts and hospitality 礼品和招待
Custody of client asts 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 rvices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wxz
Long-term loans payable 长期借款
Paid-in capital 实收资本
wboCapital surplus 资本溢价=capital premiums
Surplus rerves 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
Rearch and development expen 研发费用
Income tax expen 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 ass 无形资产利益冲突
Trademarks 商标
Patens 专利权
Liabilities 负债
komlCurrent 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
tale
Purcha expen 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 英语零基础资产减值损失
Share-bad payment股份支付
Earnings Per Share (EPS)每股收益
Share option 期权
Initial measurement 初始计量
Subquent measurement 后续计量
consideration 对价
hamada
capital rerve 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
fxf
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 ttled share bad payment 以权益结算的股份支付
Cash ttled share bad 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
Exerci date 行权日
Stock appreciation right 股票增值权
rvice 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 asts可供出售金融资产
Financial ast 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 asts held for trading 交易性金融资产
Derivative 衍生金融工具
英语专业学校排名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
Subquent events日后事项
Material misstatement 重大错报
Walkthrough test穿行测试
Flow chart流程图
Asrtion 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
Obrvation 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
