本词汇总结集合2012东奥张淑丽综合讲义和北注协职业能力综合测试英语附录摘选，适合英语基础差的人，多背几个单词，到时候即使不会做也多打几个单词进去，说不定就是60分了！加油
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了；
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
Cut off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 annuity
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
Type
advantages
disadvantages
Entrepreneurial
创业型
Quick flexible decisions
Goal congruence
快速弹性决策
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 specialized
Bureaucratic/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 strategy
Flexible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. personnel
Lack 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
