《二零一六年注会综合英语词汇总结》.docVIP

2012注会综合英语词汇总结 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