常用英語詞匯

可編輯可修【提示標題】會計常用英語詞匯提示：下列內(nèi)容中，部分詞匯有多種譯法，請大家學(xué)習時注意。1.Recoverableamount.Financialinstrument:金融工具.Giverise口:引發(fā)，導(dǎo)致.Equityinstrument：權(quán)益工具.Financialasset：金融資產(chǎn).Financialliability：金融負債.Heldfortrading交易性金融資產(chǎn).Held-to-maturity持有至到期投資.Loansandreceivables貸款和應(yīng)收賬款.Available-for-salefinancialassets可供出售金融資產(chǎn).underlyingassumptions（會計基本假設(shè)）.separate-entityassumption會計主體假設(shè).continuityassumption或Going-concernassumption持續(xù)經(jīng)營假設(shè).accountingperiod會計分期.unit-of-measureassumption貨幣計量.Nominaldollarcapitalmaintenanceassumption幣值穩(wěn)定.qualitativecriteria會計信息質(zhì)量要求.reliability可靠性.relevance相關(guān)性.understandability可理解性.comparability可比性.substanceoverform實質(zhì)重于形式.materiality重要性.conservatism謹慎性.timeliness及時性.accountingelements會計要素.會計要素的計量屬性basisofmeasurement.歷史成本historicalcost.重置成本replacementcost.可實現(xiàn)凈值net-realizablevalue.現(xiàn)值presentvalue.公允價值fairvalue.財務(wù)報告financialstatement.資產(chǎn)負債表BalanceSheet.利潤表IncomeStatement.現(xiàn)金流量表CashFlowStatement.所有者權(quán)益變動表StatementofChangesinEquity.附注notes或Disclosurenotes.貨幣資金monetaryassets.現(xiàn)金cash改歡迎下載可編輯可修.銀行賬戶bankaccount.現(xiàn)金等價物cashequivalent.金融資產(chǎn)financialinstruments.以公允價值計量且變動計入當期損益的金融資產(chǎn)Measureatfairvaluethroughprofitorloss可收回金額Carryingvalue賬面價值.交易性金融資產(chǎn)heldfortrading.指定為以公允價值計量且變動計入當期損益的金融資產(chǎn)Identifiedasatfairvaluethroughprofitorloss.持有至到期投資Held-to-maturityinvestment.貸款和應(yīng)收賬款Loansandreceivables.可供出售金融資產(chǎn)available-for-salefinancialassets.減值impairment.減值損失impairmentloss.存貨inventory.存貨的種類：Classificationofinventory.原材料rawmaterialsinventory.在產(chǎn)品work-in-progressinventory.半成品componentparts.產(chǎn)成品finishedgoodsinventory.商品merchandiseinventory.周轉(zhuǎn)材料suppliesinventory.發(fā)出存貨的計量costflowassumption.先進先出法first-in-first-out(FIFO).后進先出法last-in-first-out(LIFO).移動加權(quán)平均法moving-averageunitcost.全月一次加權(quán)平均法weighted-averagesystem.個別計價法(具體辨認法)specificidentification.期末存貨的計量endingbalanceofinventory.成本與可變現(xiàn)凈值孰低lower-of-cost-or-marketvalueNet-realizablevalue.存貨跌價準備AllowancetoreduceinventorytoLCM.資產(chǎn)減值損失一存貨減值損失lossofimpairmentonassets——lossofimpairmentoninventory.長期股權(quán)投資long-terminvestment-share或Investmentinsubsidiary***.成本法costmethod.權(quán)益法equitymethod.投資收益investmentincome.可轉(zhuǎn)換convertible.固定資產(chǎn)capitalassets.在建工程wok-in-progressconstruction78折舊amortization.平均年限法straight-line-method改歡迎下載可編輯可修.工作量法unit-of-production.雙倍余額遞減法declining-balancemethod.年數(shù)總和法sum-of-the-years-digitsmethod.后續(xù)支出subsequentexpenditure.資本化capitalizedcost.費用化expensedcost.處置retirementanddisposal.持有待售的固定資產(chǎn)capitalassetsheldforsale.固定資產(chǎn)清理disposalofcapitalassets.固定資產(chǎn)減值準備allowanceofimpairmentsoncapitalassets.無形資產(chǎn)intangibleassets.專利權(quán)patents.非專利技術(shù)industrialdesignregistration.商標權(quán)trademarksandtradename.著作權(quán)copyright.特許權(quán)franchiserights.土地使用權(quán)rightsofusingland.投資性房地產(chǎn)investmentproperty/profitableestate.非貨幣性資產(chǎn)交換non-monetaryassetsexchange.商業(yè)實質(zhì)commercialsubstance.資產(chǎn)減值assetsimpairment.估計evaluation.資產(chǎn)組assetsgroupcashgenerateunit.商譽goodwill.負債liabilities.流動負債currentliabilities.非流動負債non-currentliabilities.初始計量initialmeasurement.辭退福利firefringe.進口import.出口export.可轉(zhuǎn)換公司債券convertiblebond.所有者權(quán)益equity.實收資本issuedcapital.資本公積capitalreserve.1殳本溢價sharepremium.留存收益retainedearnings.未分配利潤distributedprofit.完工百分比法percentageofcompletionmethod.建造合同constructioncontract.直接法directmethod.間接法indirectmethod.分部報告segmentreport.關(guān)聯(lián)方relatedparty改歡迎下載可編輯可修.租賃lease.擔保guarantee.或有事項contingencies.或有資產(chǎn)contingentassets.或有負債contingentliabilities.虧損合同onerouscontract.重組reorganization/resutruction.借款費用borrowingcostsborrowingexpenditure.溢價premium.折價discount.資本化capitalizecosts.所得稅incometax.計稅基礎(chǔ)taxbase.永久性差另Upermanentdifference.暫時性差別temporarydifference.應(yīng)納稅暫時性差異taxabletemporarydifferences140可抵扣暫時性差異deductibletemporarydifference.遞延所得稅資產(chǎn)deferredtaxassets.遞延所得稅負債deferredtaxliabilities.外幣折算translationofforeigncurrency.外幣交易foreigncurrencytransactions.外幣財務(wù)報表折算translationofforeigncurrencyfinancialstatement.即期匯率currentexchangerate.遠期匯率futureexchangerate.通貨膨脹inflation.出租人lessor.承租人lessee.經(jīng)營租賃operatinglease.融資租賃financelease/capitallease.售后租回saleandleaseback.會計政策、會計估計變更和差錯更正Changesinaccountingpolicies,changesinaccountingestimatesandcorrectionsoferrors.會計估計Accountingestimates.資產(chǎn)負債表日后事項Eventsafterthebalancesheetdate.調(diào)整事項Adjustingevent.非調(diào)整事項Unadjustingevent.利潤分配profitallocation.以前年度損益調(diào)整retainedearnings--prioryearadjustmentUndistributedprofit—prioryearadjustment.企業(yè)合并corporatecombination.合并財務(wù)報表consolidatedfinancialstatementConsolidatedBalanceSheetConsolidatedIncomeStatementConsolidatedCashFlowStatement改歡迎下載可編輯可修ConsolidatedStatementofChangesinEquity【提示標題】財管常用英語詞匯提示：下列內(nèi)容中，部分詞匯有多種譯法，請大家學(xué)習時注意。l.Absorptioncosting全部成本法（吸收成本法）l.Absorptioncosting.Manufacture制造；生產(chǎn).Asingleproduct單一產(chǎn)品.Budgetedprofit預(yù)算利潤.Profitstatement利潤表.Principle原則.Asfollows如下.Openingstock存貨的期初余額.Closingstock存貨的期末余額.Sellingcost銷售成本.Contribution貢獻.Fixedoverhead固定制造費用.Administration行政管理費用.Normal正常.Monthly每月.Value估值.Standardcost標準成本26.Levelofactivity生產(chǎn)水平27.Reconcile調(diào)整28.Short-run=short-term矢豆期29.Decision-making決策30.Relevant相關(guān)31.Break-even保本點；盈虧分界點.Represent代表.Fullcapacity滿負荷生產(chǎn)能力.Remainunchanged保持不變.Contributiontosalesratio銷售貢獻率.Newcustomer新客戶.Offer報價.Delivery運送.Below在 之下40.Accept接受41.Fall下降42.Oneunitforeverysixunits每六個對應(yīng)一個43.Opportunitycost機會成本.Referenceto參照.Context在…語境中.Explain解釋.Illustrate說明改歡迎下載可編輯可修.Creditor債權(quán)人(tradepayable).Rawmaterial原材料.Workinprocess(WIP)在產(chǎn)品.Finishedgoods產(chǎn)成品.Debtor債務(wù)人(tradereceivable).Collection收款.Re-order再訂購，重新訂購.Lead-time訂貨至交貨的時間.Certainty確定性.Known已知.Demand需求.Stock(inventory)存貨.Buffer緩)中.Stockout庫存中斷；脫銷.EOQ(economicorderquantity)經(jīng)濟訂貨量.Ordercost訂貨成本.Holdcost持有成本.Largeorderdiscount大宗訂貨折扣.Probability概率.Disbursement支付.Security證券.Variance方差.Transactioncost交易成本.Upperlimit上限.Returnpoint回歸線.Lowerlimit下限.Facevalue/parvalue面值.Yieldrate收益率Interestrate利率.Nominal/statedinterestrate票面利率.Maturity到期日.Expirydate到期日.Constantdividendgrowthmodel固定股利增長模型.Dividend股利.Requiredrateofreturn要求的報酬率.DOL:經(jīng)營杠桿系數(shù)degreeofoperatingleverage.DFL:財務(wù)杠桿系數(shù)degreeoffinancingleverage.DTL:總杠桿系數(shù)degreeofTOTALleverage.CAPM:capitalassetpricingmodel資本資產(chǎn)定價模型.Riskfreerateofreturn:無風險報酬率.Riskpremium：風險溢價.WACC：加權(quán)平均資本成本.Costofdebt:債券資本成本.Costofequity:權(quán)益資本成本改歡迎下載

可編輯可修92.Ordinaryshare, 日通股93.Convertibledebt可 轉(zhuǎn) 換債券94.Equitybeta: P equity 權(quán) 益 貝塔 系數(shù)95.Rise上升96.Redeem贖回97.Atpar面值98.Convert轉(zhuǎn)換99.15shares;per$100bond每100美圓債券換100股Discusswhetherthedividendgrowthmodelorthecapitalassetpricingmodeloffersthebetterestimateofthecostofequityofa company.(7marks)100.Dividendgrowth model股 利 增長 模型101.SectionE Dividendpolicy 股利 政策102.Makedividendsgrowatthelong-termgrowthrateinearnings股利按長期增長率增長103.Payoutratio 股利 支付率104.Residualdividendpolicywithalldistributionintheformofdividend所有剩余均以股利形式 發(fā)放 的剩 余 股利 政策105.Regular-dividend-plus-extraspolicy正常股利加額股利外支付政策2.Marginalcosting變動成本法(邊際成本法)3.Cost-volume-profit ( CVP) 本 量利分析4.Directmaterial直 接材料5.Directlabor直 接人工6.Marginalcontribution邊 際貢獻7.Marginof safety安 全邊際8.Variablecost變 動成本Fixedcost股東成本【提示標題】審計常用英語詞匯提示：下列內(nèi)容中，部分詞匯有多種譯法，請大家學(xué)習時注意。.LetterofEngagement審計業(yè)務(wù)約定書.Assuranceengagementandexternalaudit鑒證業(yè)務(wù)和夕卜部審計.Auditapproach審計方法.Staffing人員安排.Deadline截止日期.GroupAudit集團審計.Materiality重要性.Fraud舞弊；欺詐.Professionalskepticism職業(yè)懷疑.Goingconcern永續(xù)經(jīng)營.TolerableError可容忍錯誤.Trueandfairpresentation真實公允披露.Reasonableassurance合理保證.Appointment,removalandresignationof改歡迎下載可編輯可修auditors注冊會計師（審計人員）的聘用、解聘和辭職.Typesofopinion:unqualifiedopinion,qualifiedopinion,adverseopinion,disclaimerofopinion審計意見類型：無保留意見，保留意見，否定意見，無法表示意見.Duecare合理關(guān)注^.Independence獨立Integrity誠信.Auditrisk=inherentriskxcontrolriskxdetectionrisk審計風險=固有風險x控制風險x