CPA英语词汇表

职业能力综合测试涉及的主要专业术语中英文对照表会计会计估计Accountingestimates会计分期Accountingperiod会计政策Accountingpolicies会计确认Accountingrecognition会计处理Accountingtreatment应付账款Accountspayable应收账款Accountsreceivable累计折旧Accumulateddepreciation调整事项Adjustingevents摊销费用Amortizationexpense公平交易Arms-lengthtransaction资产Assets资产减值损失Assetsimpairmentloss联营公司Associates可供出售金融资产Available-for-salefinancialassets坏账准备Baddebtprovision年初余额Balanceatthebeginningofyear年末余额Balanceattheendofyear资产负债表Balancesheet银行存款Bankdeposit基本每股收益Basicearningspershare应收票据Billsreceivable账面价值Bookvalue借款费用Borrowingcosts企业合并Businesscombination营业税金及附加Businesstaxesandsurcharges计量Calculation/Calculate资本公积Capitalreserve资本化Capitalization/Capitalized现金流量Cashflows库存现金Cashonhand公允价值变动Changeinfairvalue股东权益变动表Changesinequity可比性Comparability混合金融工具Compoundfinancialinstruments代销商品Consignmentgoods合并资产负债表Consolidatedbalancesheet合并利润表Consolidatedincomestatement合并股东权益变动表Consolidatedstatementofchangesinequity建造合同Constructioncontract在建工程Constructioninprogress或有资产Contingentasset或有负债Contingentliability可转换公司债券Convertiblenotes会计差错更正Correctionofaccountingerrors成本法Costmethod主营业务成本Costofsalesfromprincipalactivities贷Credit货币计量Currencymeasurement流动资产Currentassets流动负债Currentliabilities借Debit债务重组Debtrestructuring递延收益Deferredincome递延所得税Deferredtax递延所得税资产Deferredtaxassets递延所得税负债Deferredtaxliabilities折旧Depreciation稀释每股收益Dilutedearningspershare直接费用Directcosts直接人工Directlabour直接材料Directmaterials直接法Directmethod披露Disclosure折现系数Discountfactor折现率Discountrate任意盈余公积Discretionarysurplusreserve处置成本Disposalcosts应付股利Dividendpayable应收股利Dividendreceivable应付职工薪酬Employeebenefitspayables股权投资Equityinvestment权益法Equitymethod预计负债Estimatedliabilities/Provision预计使用寿命Estimatedusefullife费用Expenses公允价值Fairvalue融资租赁Financelease金融资产Financialassets交易性金融资产Financialassetsheldfortrading财务费用Financialexpenses金融工具Financialinstruments金融负债Financialliabilities财务报告Financialreporting筹资活动Financingactivities产成品Finishedproducts/goods固定资产Fixedassets固定资产清理Fixedassetspendingfordisposal境外经营Foreignoperations特许权Franchiseright记账本位币Functionalcurrency公允价值变动收益/（损失）Gains/Lossesonchangesinfairvalue管理费用Generalandadministrativeexpenses持续经营Goingconcern商誉Goodwill政府补助Governmentgrants毛利率Grossprofitratio担保Guarantee持有至到期投资Held-to-maturityinvestment历史成本Historicalcost可辨认性Identifiable减值损失Impairmentloss减值准备Impairmentlosses利润表Incomestatement所得税Incometax间接法Indirectmethod保险费Insuranceexpense无形资产Intangibleassets应付利息Interestpayable利率Interestrate应收利息Interestreceivable集团内部销售Inter-groupsales中期财务报表Interimfinancialstatements存货Inventories投资活动Investingactivities投资成本Investmentcost投资收益Investmentincome投资性房地产Investmentproperty合营企业Joint-venture劳务成本Labourcosts土地使用权Landuseright租赁Lease承租人Lessee出租人Lessor负债Liability/Liabilities贷款Loan长期股权投资Long-termequityinvestment长期借款Long-termloans长期应付款Long-termpayable长期应收款Long-termreceivables少数股东权益Minorityinterests净利润Netprofits非调整事项Non-adjustingevents非流动性负债Non-currentliabilities营业外支出Non-operatingexpenses营业外收入Non-operatingincome经营活动Operatingactivities经营租赁Operatinglease营业利润Operatingprofit其他资本公积Othercapitalreserve其他综合收益Othercomprehensiveincome其他业务收入Otheroperatingincome其他应付款Otherpayables其他应收款Otherreceivables所有者权益Owner’sequity所有权Ownership实收资本Paid-incapital专利权Patent资产负债表日后事项Postbalancesheetevents溢价Premium预付款Prepayment现值Presentvalue以前年度损益事项Prioryearprofit/lossadjustment商品Product利润Profit利润分配Profitappropriation存货跌价准备Provisionfordiminutioninvalueofinventories固定资产减值准备Provisionforimpairmentoffixedassets损失准备Provisionforloss采购成本Purchasecosts报酬率Rateofreturn原材料Rawmaterials预收款项Receiptsinadvance确认Recognition/Recognize可收回金额Recoverableamount可变现净值Recoverablevalue关联交易Relatedpartytransactions关联方Relatedparty(ies)租赁收入Rentalincome重置成本Replacementcosts回购Repurchase研究开发费用Researchanddevelopmentcosts残值Residualvalue重组Restructuring追溯调整Retrospectiveadjustments销售商品收入Revenuefromsalesofgoods收入Revenue/Income职工薪酬Salarycosts售后租回交易Saleandleaseback主营业务收入Salesfromprincipalactivities销售退回Salesreturn销售额Salesrevenue销售税Salestax分部报告Segmentreporting销售费用Sellingexpenses股本Sharecapital股份期权Shareoptions股本/资本溢价Share/Capitalpremium所有者权益Shareholders’equity短期借款Short-termloans专项应付款Specialpayables现金流量表Statementofcashflows法定盈余公积Statutorysurplusreserve盈余公积Surplusreserves有形资产Tangibleassets计税基础Taxbasis应交税费Taxespayable暂时性差异Temporarydifferences交易费用Transactioncosts可理解性Understandability未分配利润Undistributedprofit/Retainedearnings未实现融资收益Unrealizedcapitalgain增值税Value-addedtax在产品Workinprogress审计客户关系和审计业务的接受与保持Acceptanceandcontinuanceofclientandauditengagement访问控制Accesscontrols接触信息/审计工作底稿Accesstoinformation/Auditdocumentation否定意见Adverseopinion替代程序Alternativeprocedures分析程序Analyticalprocedures在集团层面实施的分析程序Analyticalproceduresatgrouplevel年度报告Annualreport适用的财务报告框架Applicablefinancialreportingframework按照适用的财务报告编制基础得到恰当会计处理和披露Appropriatelyaccountedforanddisclosedinaccordancewiththeapplicablefinancialreportingframework(审计证据的)适当性Appropriateness(ofauditevidence)认定Assertions评估Assess保证Assurance审计调整Auditadjustment审计工作底稿Auditdocumentation/Auditworkingpaper审计证据Auditevidence审计档案Auditfile会计师事务所Auditfirm/Accountingfirm审计意见Auditopinion审计计划Auditplan审计风险Auditrisk审计抽样(抽样)