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科教园注会——20年面授老品牌
背景:
阅读新闻     距离2019年注册会计师考试还有 天     优惠期:7月1日还有 天     2019,有你,有我,有梦想!

2013年注会综合英语词汇总结

  专业学习是严肃的,不过思想是自由的,怎么容易理解怎么来。大家有一个误区就是认为学习专业知识就应该是死记硬背,包括公认的经济法这门课程,很少有人会说这个课程可以理解地去学习。以下内容由科教园注册会计师培训班的编辑为大家整理归纳:

  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

  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

  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 management

  Perpetuity 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: 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

  Typeadvantagesdisadvantages

  Entrepreneurial

  创业型Quick flexible decisions快速弹性决策

  Goal congruence目标一致Too slow for large companies

  Too many decisions for one person

  Lack 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 functions

  Divisional

  事业部制组织结构• Increased staff motivation 增加员工的动力Senior management concentrate on overall strategyFlexible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. personnelLack 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

  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

  注册会计师要求的也是合理保证,那么工作就需要在本着准则前提下高效完成,所以审计程序的设计都是考虑了方方面面的问题,从控制测试所能达到的目的看,我们应该能够了解注册会计师在内控问题上的一些关注了。更多学习内容请点击科教园注册会计师学习资料。