CPA教程疑難詞匯

1、ascertain查明impairment loss減值損失decrease to減少至多少decrease by減少了多少recoverable amount可收回金額carrying value賬面價(jià)值impairment test 減值測(cè)試economic performance經(jīng)濟(jì)績(jī)效book value賬面價(jià)值disposal expense處置費(fèi)用incremental cost增量成本truckage搬運(yùn)費(fèi)marketable state可銷售狀態(tài)transferring price轉(zhuǎn)移價(jià)格equity-settled權(quán)益結(jié)算share-based payment股份支付comb

2、ining party合并方carrying amount帳面價(jià)值on the basis of在基礎(chǔ)上combining date合并日consideration對(duì)價(jià)par value面值transaction of exchange交換交易acquisition date購買日acquirer購買方acquiree被購買方cash dividend現(xiàn)金股利investee接受投資者distribution of dividend發(fā)放股利impairment provision減值準(zhǔn)備post-amortization costs攤余成本write down減記credit rating信用

3、評(píng)級(jí)debtor債務(wù)人initial measurement初始計(jì)量long-term equity investment長(zhǎng)期股權(quán)投資merger of enterprise under the same control同一控制下企業(yè)合并consideration對(duì)價(jià)non-cash assets非貨幣資產(chǎn)capital reserve資本公積equity security權(quán)益性證券capital stock股本the merger under different control非同一控制下企業(yè)合并subsequent measurement后續(xù)計(jì)量cost method成本法offer報(bào)價(jià)a

4、ctive market買賣活躍的市場(chǎng)，大量交易的市場(chǎng)joint control共同控制current executable warrant當(dāng)期可執(zhí)行認(rèn)股權(quán)證disinvestments收回投資，撤資sufficient and appropriate audit evidence充分、適當(dāng)?shù)膶徲?jì)證據(jù)written representation書面聲明loan facility 貸款使利internal auditor內(nèi)部審計(jì)師internal audit內(nèi)部審計(jì)internal audit department內(nèi)審部門working paper工作底稿due professional car

5、e應(yīng)有的職業(yè)關(guān)注due to由于economic downturn經(jīng)濟(jì)低迷audit opinion審計(jì)意見true and fair view真實(shí)和公允的視角control envmonment控制環(huán)境identify and assess識(shí)別和評(píng)估statement of financial position資產(chǎn)負(fù)債表qualify在審計(jì)中，譯為“出具保留意見”material weakness重大缺陷recommendation建議letter of representation被審計(jì)單位的管理層聲明correspondence往來函件legal advisor法律顧問a cleam a

6、udit report無保留意見的審計(jì)報(bào)告annual general meeting年度股東大會(huì)trade receivables銷售過程中產(chǎn)牛的應(yīng)收賬款credit notes貸記通知(買方要求退貨時(shí)，賣方將出具該貸記通知)opening balances期初余額closing balances期末余額bring forward結(jié)轉(zhuǎn)restate重新表述qualified opinion保留審計(jì)意見warranty obligations保修義務(wù)point estimate點(diǎn)估計(jì)intermediary中介機(jī)構(gòu)common control共同控制associate聯(lián)營(yíng)企業(yè)joint ven

7、ture合營(yíng)企業(yè)group engagement partner集團(tuán)項(xiàng)目合伙人group audit engagement集團(tuán)審計(jì)業(yè)務(wù)diminish(使)減少，使變小group engagement team集團(tuán)項(xiàng)目組substantive approach實(shí)質(zhì)性方案substantive procedures實(shí)質(zhì)性程序combined approach綜合性方案test of control控制測(cè)試transaction class交易類別account balance賬戶余額assertion認(rèn)定inspection檢查observation觀察inquiry詢問confirmation

8、函證recalculation重新計(jì)算reperformance重新執(zhí)行analytical procedures分析程序segregation of duty職責(zé)分離vouchers憑證，憑單provisions for doubtful debts壞賬準(zhǔn)備overstatement虛增，多計(jì)，夸大coherence一致，連貫性u(píng)nderstatement低估，少計(jì)positive confirmation積極式函證negative confirmation消極式函證breakdown明細(xì)賬reimbursement償還source documents(會(huì)計(jì)術(shù)語)原始憑證those char

9、ged with governance公司治理層inherent risk固有風(fēng)險(xiǎn)special risks特別風(fēng)險(xiǎn)unusual transaction非常規(guī)交易abnormal異常的acquisition并購debt restructuring債務(wù)重組walk-through test穿行測(cè)試trace追蹤，追溯verify核實(shí)，查證floating interest rate浮動(dòng)利率covenant契約right issue配股brokerage中間人業(yè)務(wù)commission傭金underwriting承銷finance lease 融資租賃lessee承租人lessor出租人minim

10、um lease payment最低租賃付款額operating lease經(jīng)營(yíng)租賃warrant認(rèn)股權(quán)證convertible bond可轉(zhuǎn)換債券redeemable可贖回的working capital營(yíng)運(yùn)資本trade receivable應(yīng)收賬款trade payables應(yīng)付賬款operating cycle經(jīng)營(yíng)周期term of trade貿(mào)易條件，交易條件risk appetite風(fēng)險(xiǎn)偏好risk-averse不愿承擔(dān)風(fēng)險(xiǎn)的，風(fēng)險(xiǎn)規(guī)避的risk-seeking追求風(fēng)險(xiǎn)permanent current assets永久性流動(dòng)資產(chǎn)fluctuating current assets

11、臨時(shí)性流動(dòng)資產(chǎn)invoice discount應(yīng)收賬款(應(yīng)收票據(jù))貼現(xiàn)factoring保理trade-off權(quán)衡，取舍eoq經(jīng)濟(jì)采購量economic order quantity經(jīng)濟(jì)采購量transaction motive交易性動(dòng)機(jī)precautionary motive預(yù)防性動(dòng)機(jī)speculative motive投機(jī)性動(dòng)機(jī)clientele effect theory顧顧客客效效應(yīng)應(yīng)理理論論clientele effect theory追追隨隨者者效效應(yīng)應(yīng)理理論論dividend relevance股利相關(guān)論agency theory代理理論derive from源自，源于，來自ag

12、ent/principal代理人/委托人principal-agent theory委托一代理理論residual dividend policy剩余股利政策leave over剩下，留下target capital structure目標(biāo)資本結(jié)構(gòu)window-dressing(財(cái)務(wù)報(bào)表)粉飾，弄虛作假creative accounting創(chuàng)造性會(huì)計(jì)detriment損害，傷害profit margin利潤(rùn)率working capital營(yíng)運(yùn)資本current assets流動(dòng)資產(chǎn)current liabilities流動(dòng)負(fù)債quick/acid test ratio速動(dòng)/酸性測(cè)試比率stat

13、ement of financial position財(cái)務(wù)狀況表，即資產(chǎn)負(fù)債表accounts receivables turnover ratio應(yīng)收賬款周轉(zhuǎn)率receivables collection period應(yīng)收賬款周轉(zhuǎn)期irrecoverable不能收回的factoring保理(一種貿(mào)易融資方式)factor保理商trade discount商業(yè)折扣stockout缺貨cash discount現(xiàn)金折扣gearing財(cái)務(wù)杠桿率overtrading過量交易secure(動(dòng)詞)以做抵押interest cover利息保障倍數(shù)share option股份期權(quán)dividend payo

14、ut股利支付率market-to-sales ratio市銷率cost behavior成本性態(tài)variable costs變動(dòng)成本fixed costs固定成本stepped costs階梯式成本(步增成本)semi-variable costs半變動(dòng)成本delayed variable costs延期變動(dòng)成本curvilinear variable costs曲線成本break-even analysis盈虧平衡分析cvp analysis本量利分析contribution per unit單位邊際貢獻(xiàn)margin of safety安全邊際in term of按照，依據(jù)contribut

15、ion/sales ratio邊際貢獻(xiàn)率c/s ratio邊際貢獻(xiàn)率coupon rate票面利率dividend valuation model股利估價(jià)模型in perpetuity永遠(yuǎn)地perfect capital market完美資本市場(chǎng)risk-free rate of interest無風(fēng)險(xiǎn)利率p/e ratio市盈率p/b ratio市凈率income multiplier收人乘數(shù)fisted companies上市公司earnings per share(eps)每股收益macro-environment宏觀環(huán)境political政治的taxation policy稅收政策go

16、vernment stability政府穩(wěn)定性foreign trade外貿(mào)interest rate利率business cycle經(jīng)濟(jì)周期disposable income可支配收人industry concentration行業(yè)集中market segmentation市場(chǎng)細(xì)分barriers to entry進(jìn)人壁壘foothold立足處，據(jù)點(diǎn)，立錐之地economics of scale規(guī)模經(jīng)濟(jì)unit cost單位成本brand image品牌形象customer loyalty客戶忠誠(chéng)度switching cost轉(zhuǎn)換成本one-off一次性的access to接近，有權(quán)使用di

17、stribution channel分銷渠道firm infrastructure企業(yè)的基礎(chǔ)設(shè)施建設(shè)human resource management人力資源管理technology development技術(shù)開發(fā)strength, weakness, opportunity, threat優(yōu)勢(shì)、劣勢(shì)、機(jī)會(huì)、威肋distribution channels分銷渠道m(xù)&a ( mergers&acquisitions)兼并收購，并購重組removal of trade barriers消除貿(mào)易壁壘laws and regulations法律法規(guī)tax liabilities稅負(fù)ge

18、neric strategy一般戰(zhàn)略cost leadership成本領(lǐng)先戰(zhàn)略differentiation差異化戰(zhàn)略focus集中化戰(zhàn)略niche(名詞)利基learning curve學(xué)習(xí)曲線entrepreneurial flair企業(yè)家的才智stuck in陷入，插入upmarket(形容一同)高價(jià)位市場(chǎng)的;以高消費(fèi)者為對(duì)象的，高級(jí)的downmarket(形容詞)而向低收人消費(fèi)者的horizontal integration橫向一體化alliance strategy聯(lián)盟戰(zhàn)略vertical integration縱向一體化backwards vertical integration后

19、向一體化forwards verticalintegrruion前向一體化ansoff matrix安索夫矩陣market yenetration市場(chǎng)滲透stability strategy穩(wěn)定型戰(zhàn)略defense strategy防御型戰(zhàn)略.maintaining strategy維持戰(zhàn)略suspending strategy暫停戰(zhàn)略no-change strategy無變戰(zhàn)略profit holding strategy維持利潤(rùn)戰(zhàn)略retrenchment strategy收縮型戰(zhàn)略withdrawal strategy撤退型戰(zhàn)略transition strategy過渡戰(zhàn)略turnaro

20、und strategy扭轉(zhuǎn)戰(zhàn)略divestiture strategy剝離戰(zhàn)略liquidation strategy清算戰(zhàn)略organic growth有機(jī)增長(zhǎng)，也稱為內(nèi)生增長(zhǎng)(internal development)acquisition兼并strategic alliance戰(zhàn)略聯(lián)盟knowledge-worker知識(shí)型員工repository知識(shí)庫，智囊團(tuán)mentor指導(dǎo)者tutor導(dǎo)師leading indicators領(lǐng)先指標(biāo)formation of contract合同的訂立civil right民事權(quán)利civil act民事行為on ones behalf代表某人oral

21、conversation口頭memorandum of contract合同書telegram電報(bào)telex電傳facsimile傳真subject matter標(biāo)的reference引用offer要約acceptance承諾manifestation顯示;表現(xiàn)offeree受要約人offeror要約人invitation to offer要約邀請(qǐng)auction拍賣call for tender招標(biāo)condition precedent 生效條件condition subsequent 失效條件domicile住所;永久居住地registration application登記申請(qǐng)compan

22、y registration authority公司登記機(jī)關(guān)business license營(yíng)業(yè)執(zhí)照廠civil liability民事責(zé)任capital contributor資本出資人shareholders convention股東大會(huì)limited amount限額resolution決議shareholders meeting股東會(huì)affirmative vote贊成票registered capital注冊(cè)資本margin差額in kind以實(shí)物(償付);以貨代款intellectual property知識(shí)產(chǎn)權(quán)l(xiāng)and use right土地使用權(quán)non-monetary pro

23、perty非貨幣財(cái)產(chǎn)preemptive right優(yōu)先權(quán)in pursuance with按照board of supervisors監(jiān)事會(huì)merger合并split-up分立dissolution解散consecutive term連續(xù)任期take charge of接管;負(fù)責(zé)concrete bylaw具體細(xì)則person-in-charge負(fù)責(zé)人non-voting delegate列席代表a lump sum一次總付的金額initiator發(fā)起人;創(chuàng)始者stock flotation募集設(shè)立phomotion發(fā)起設(shè)立object對(duì)象registered capital注冊(cè)資本subs

24、cription認(rèn)購down payment(分期付款中的)頭期款;預(yù)付定金breach of contract合同違約registration application登記申請(qǐng)organ of power權(quán)力機(jī)構(gòu)un-recovered loss未彌補(bǔ)虧損in presence出席capital accumulation fund資本公積金make up loss彌補(bǔ)損失make up彌補(bǔ)statutory common reserve法定公積金consolidation新設(shè)合并public issuance公開發(fā)行securities regulatory authority證券監(jiān)督管理機(jī)構(gòu)

25、non-specified objects不特定對(duì)象public inducement公開勸誘convertible corporate bond可轉(zhuǎn)換公司債券underwrite承銷recommendation system保薦制度recommendation party保薦人qualification資格;資質(zhì)abide by遵守;信守industrial norm行業(yè)規(guī)范initial public offer (ipo)首次公開發(fā)行新股prospectus招股說明書general assembly of shareholders股東大會(huì)stock-limited company股份有限

26、公司limited-liability company有限責(zé)任公司yield rate收益率surpass勝過;超越;sale by proxy代銷exclusive sale公司承銷reside駐留;存在于syndicate(名詞)辛迪加principal underwriter主承銷商participant underwriter參與承銷商business guideline經(jīng)營(yíng)方針overdue過期的the origin of goods產(chǎn)品的原產(chǎn)地;商品產(chǎn)地public utility enterprise公用事業(yè)企業(yè)seasonal lowering季節(jié)性降低changing the

27、 line of production轉(zhuǎn)產(chǎn)tie-in sale搭售tenderer投標(biāo)人submit tenders in collusion串通投標(biāo)submit tender投標(biāo)in collusion串通tender price標(biāo)價(jià)community liabilities共益?zhèn)鶆?wù)declaration of the creditors right債權(quán)申報(bào)rectification重整compromise和解liquidation清算conversion and distribution變價(jià)和分配clear off擺脫;清除social insurance premium社會(huì)保險(xiǎn)費(fèi)用jo

28、int and several creditors連帶債權(quán)人guarantor保證人right to recourse求償權(quán)recourse追索權(quán)composition deed和解契據(jù)creditor in the composition和解債權(quán)人free from使擺脫;免手;不受insolvent assets破產(chǎn)財(cái)產(chǎn)comfort and compensatory expenses撫恤費(fèi)用fundamental old-age insurance premiums基本養(yǎng)老保險(xiǎn)fundamental medical insurance premiums基本醫(yī)療保險(xiǎn)common credi

29、t of bankruptcy普通破產(chǎn)債權(quán)withholding income tax預(yù)提稅withholding at source源泉扣繳state treasury國(guó)庫tax preference稅收優(yōu)惠the first profit-making year第一個(gè)獲利年度refund of the income tax paid on the reinvested amount再投資退稅export-oriented enterprise出口型企業(yè)technologically advanced enterprise先進(jìn)技術(shù)企業(yè)business varieties業(yè)務(wù)種類decisio

30、n-making決策combination of asset groups資產(chǎn)組組合vesting period等待期vested equity instrument可行權(quán)權(quán)益工具equity instrument權(quán)益工具additional paid-in capital資本公積retained earnings留存收益handling fee手續(xù)費(fèi)surplus of equity security權(quán)益性證券溢價(jià)business reputation商譽(yù)accounting book會(huì)計(jì)賬簿for reference 以供參考combined balance 合并資產(chǎn)負(fù)債表consolid

31、ated balance sheet合并資產(chǎn)負(fù)債表consolidated statement of financial position 合并資產(chǎn)負(fù)債表fluid demand流動(dòng)性需求liquidity demand流動(dòng)性需求substitutive investment opportunity替代性投資機(jī)會(huì)tnvestment return ratio投資回報(bào)率return on investment投資回報(bào)率post-amortization cost攤余成本administrative regulation行政法規(guī)actual interest rate metlcd實(shí)際利率法 ef

32、fective interest rate method實(shí)際利率法 equity instrument investment權(quán)益工具投資sales discounts and allowances銷售折讓trade discount商業(yè)折扣sales return銷售退回labor service勞務(wù)percentage-of-completion method完工百分比法continue as a going concern作為一個(gè)持續(xù)經(jīng)營(yíng)的企業(yè)繼續(xù)存在下去receivables aging analysis應(yīng)收賬款的賬齡分析substance over form 實(shí)質(zhì)重于形式risk of

33、 material misstatement重大錯(cuò)報(bào)風(fēng)險(xiǎn)at the financial statement and assertion level 在財(cái)務(wù)報(bào)表層次和認(rèn)定層次inherent risk固有風(fēng)險(xiǎn)control risk控制風(fēng)險(xiǎn)risk based audit approach以風(fēng)險(xiǎn)為導(dǎo)向的審計(jì)方法thorough rislt analysis全面的風(fēng)險(xiǎn)分析unmodified 標(biāo)準(zhǔn)的modified 非標(biāo)準(zhǔn)的 balance sheet資產(chǎn)負(fù)債表income statement損益表，利潤(rùn)表statement of changes in equity股東權(quán)益變動(dòng)表cash flo

34、w statement現(xiàn)金流量表reasonable assurance合理保證accounting estimates會(huì)計(jì)估計(jì)emphasis of matter強(qiáng)調(diào)事項(xiàng)段limitation of scope(審計(jì))范圍受限interim and final audit期中和期末審計(jì)adjusting entry調(diào)整分錄isa560 subsequent events國(guó)際審計(jì)準(zhǔn)則第560號(hào)期后事項(xiàng)interim information中期信息contingency或有事項(xiàng)provision在財(cái)經(jīng)英語詞匯中，意為“計(jì)提，撥備”cash book現(xiàn)金日記賬，現(xiàn)金賬簿take over收購rel

35、ated party關(guān)聯(lián)方outgoing即將離職的risk of material misstatement重大錯(cuò)報(bào)風(fēng)險(xiǎn)observation of physical invecltory count監(jiān)盤physical inventory count盤點(diǎn)tie up占用holding cost持有成本stockout缺貨lead time訂貨至交貨的時(shí)間，提前期current account活期存款賬戶，經(jīng)常賬戶return point現(xiàn)金返回線source of finance融資渠道capital gain資本利得signaling properties of dividend股利的信

36、號(hào)特質(zhì)clientele effect客戶效應(yīng)stable dollar dividend policy固定股利政策constant dividend layout ratio固定股利支付率政策low regular plus specially designated dividends 低正常股利加額外股利政策ex dividend無紅利，無股息ex interest無利息gross profit margin毛利率net profit margin凈利率market value added市場(chǎng)增加值financing mix融資組合time horizon時(shí)間范圍rate of obsol

37、escence淘汰的速度，更新?lián)Q代的速度introduction?growth?maturity and decline起步期，成長(zhǎng)期，成熟期，衰退期well-informed消息靈通的，見多識(shí)廣的cvp analysis本量利分析cost advantage成本優(yōu)勢(shì)know-how專有技術(shù)potential return潛在回報(bào)charge trice要價(jià)，定價(jià)price-performance 性價(jià)比bargaining power議價(jià)能力perfect competition完全竟?fàn)巈xit barrier退出壁壘value chain價(jià)值鏈inbound logistics進(jìn)貨后勤in

38、bound logistics原料的物流管理outbound logistics成品的物流管理centralized procurement集中采購，中央采購bulk discount大宗折扣drag down拖垮last resort最后手段congomerate diversification跨行業(yè)多元化，混合多元化asset-stripping資產(chǎn)剝離，資產(chǎn)倒賣bsc(balanced scorecard)平衡記分卡confirmation letter確認(rèn)書;證明函in escrow(法律術(shù)語)根據(jù)協(xié)議山第三者暫為保管joint stock company limited股份有限公司t

39、he acting director執(zhí)行董事compulsory measure強(qiáng)制措施;強(qiáng)制手段tender offer要約收購inferior but high-prized goods質(zhì)次價(jià)高的商品party inviting tenders招標(biāo)者voluntary alliance自愿聯(lián)合supreme peoples court最高人民法院postponed payment延期付款;延期清償state administration for taxation國(guó)家稅務(wù)總局local taxation bureau地方稅務(wù)局business tax營(yíng)業(yè)稅individual income

40、tax個(gè)人所得稅income tax for enterprises企業(yè)所得稅tax returns filing納稅申報(bào)taxes payable應(yīng)交稅金the assessable period for tax payment納稅期限the timing of tax liabilitv arising 納稅義務(wù)發(fā)生時(shí)間consolidate reporting 合并申報(bào)the local competent tax authority當(dāng)?shù)刂鞴芏悇?wù)機(jī)關(guān)the outbound business activity 外出經(jīng)營(yíng)活動(dòng)tax inspection report 納稅檢查報(bào)告tax a

41、voidance避稅tax evasion逃稅tax base稅基refund after collection先征后退withhold and remit tax 代扣代繳collect and remit tax 代收代繳income from authors remuneration稿酬所得income from remuneration for personal service 勞務(wù)報(bào)酬所得income from lease of property財(cái)產(chǎn)租賃所得income from transfer of property財(cái)產(chǎn)轉(zhuǎn)讓所得contingent income偶然所得tax y

42、ear納稅年度temporary trips out of 臨時(shí)離境flat rate 比例稅率repairs and replacement services修理修配勞務(wù)output tax銷項(xiàng)稅額input tax進(jìn)項(xiàng)稅額consideration對(duì)價(jià)charges費(fèi)用prevail in盛行purchasing goods購進(jìn)貨物taxable services應(yīng)稅勞務(wù)work-in-process半成品，通常簡(jiǎn)寫為WIPsmall-scale小規(guī)模ministry of finance財(cái)政部vat assessable period增值稅的納稅期限magnitude大小;量級(jí)monthly return每月申報(bào)單business tax營(yíng)業(yè)稅taxpayer納稅人tax item稅目turnover營(yíng)業(yè)額tax exempt免稅的tax reduced減稅的proceeds實(shí)收款項(xiàng);收人，收益competent勝任的;有能力的competent authority(法律術(shù)語)主管當(dāng)局;主管部門transaction-by-transaction逐筆交易的individual income tax個(gè)人所得稅wage工資salary薪金private industria