2012注会综合英语词汇总结

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1、2012注会综合英语词汇总结Introduction1.Comprehensivestage综合阶段2.auditing审计3.accounting会计4.corporatestrategyandriskmanagement公司战略与风险管理5.financialmanagementandcostmanagement财务成本管理6.economiclaws经济法7.taxtionlaws税法中国注册会计师协会新的职业道德规范12.thepartnerrotation合伙人轮换13.Listedcompanies上市公司14.publicinterestent

2、ity公众利益实体UnitoneEthicsIntegrity诚信Independence独立objectivity客观和公正professionalcompetenceandduecare专业胜任能力和应有的关注confidentiality保密professionalbehavior良好职业行为Self-interestthreat自身利益的不利影响Self-reviewthreat自我评价的不利影响Advocacythreat过度推介的不利影响Familiaritythreat密切关系的不利影响Intimidationthreat外在压力的不利影响Cl

3、ientacceptance接受客户关系Engagementacceptance承接业务Changesinaprofessionalappointment客户变更委托Conflictsofinterest利益冲突Secondopinions第二次意见Fees收费Marketingprofessionalservices专业服务营销Giftsandhospitality礼品和招待Custodyofclientassets保管客户资产Requirementsforobjectivity对客观和公正原则的要求Auditandreviewengagements审计和

4、审阅业务Assuranceengagements鉴证业务Networksandnetworkfirms网络和网络事务所Publicinterestentities公共利益实体Relatedentities关联实体Corporategovernance（公司）治理层Documentation工作记录Engagementperiod业务期间Mergersandacquisitions合并和收购Financialinterests经济利益Loansandguarantees贷款和担保Employment雇佣Longassociationwithanauditcli

5、ent与审计客户长期存在业务关系Preparingaccountingrecordsandfinancialstatements编制会计记录和财务报表Recruitingservices招聘服务Overduefees逾期收费Contingentfees或有收费UnittwoAccountingNotesreceivable应收票据Provisionfordeclineinthevalueofinventories存货跌价准备Investmentproperty投资性房地产Accountspayable应付账款Long-termloanspayable长期借款

6、Paid-incapital实收资本Capitalsurplus资本溢价=capitalpremiumsSurplusreserves资本公积Undistributedprofits未分配利润Owner’sequity所有者权益Comprehensiveincome综合收益Researchanddevelopmentexpense研发费用Incometaxexpense所得税费用Finishedgoods产成品Workinprogress在产品Constructionsinprogress在建工程Funds基金Intangibleasses无形资产Trade

7、marks商标Patens专利权Liabilities负债Currentliabilities流动负债Accountspayable应付账款Dividendpayable应付股利Salesrevenue销售收入Salesallowances销售折让Purchaseexpense进货费用Employwelfare员工福利Investmentincome投资收益Donationincome捐赠收入Foreignexchangeloss汇兑损失Businesscombination企业合并Goodwill商誉Financialinstrument金融工具5Prov

8、ision预计负债Registeredcapital