詞匯篇no2重點講解

詞匯篇——詞匯篇——No.2重點詞匯講解第01講重點詞匯講解（一2.1、風(fēng)險管理、內(nèi)部控審計、職業(yè)財務(wù)管理、成本會稅經(jīng)濟[講義編號 ：針對本講義提問【2.1公司戰(zhàn)略、風(fēng)險管理、內(nèi)部控制】·Strategy·Manage·Risk·Control·Economy·Structure·Market·Business·Growth[講義編號 ：針對本講義提問高頻率詞·Strategyn戰(zhàn)略、策√詞性：strategicadj略上的、戰(zhàn)略√詞組：strategicysis戰(zhàn)略分析strategyselection戰(zhàn)略選擇strategyimplementation戰(zhàn)略實施strategiccontrol戰(zhàn)略控制√例句Tradediscountsmaybeusedasacompetitivestrategytosecurecustomer商業(yè)折扣可以用作顧客忠誠度的一種競爭策略Sthbeusedtodosth某物用于做某[講義編號 ：針對本講義提問·Managev管理、經(jīng)√詞性：managementn管理、經(jīng)營；管理人員managingadj理√詞組：humanresourcemanagement力資源管strategicmanagement略管riskmanagement風(fēng)險管√例句Thankstotheeffortsofourmanagersandemployees,wehavebeenabletoestablishbrandimageinthemarket.于我們?nèi)w員工的共同努力，我們在市場上建立了良好的品牌形象。由于：thanksto/for,dueto,becauseof,owingto,asaresultof.[講義編號 ：針對本講義提問·Risk][risk]n風(fēng)險vt冒…的√詞性：risky有風(fēng)險的、 無風(fēng)險√詞組：riskmanagement險管spreadrisk分散風(fēng)險transferrisk轉(zhuǎn)移風(fēng)險operationalrisk作風(fēng)險ownershiprisk有權(quán)風(fēng)險businessrisk商業(yè)風(fēng)險transactionrisk風(fēng)險creditrisk信用風(fēng)險economicrisk經(jīng)濟風(fēng)險environmentalrisk境風(fēng)險exchangeraterisk率風(fēng)interestraterisk率風(fēng)險industrialrisk業(yè)風(fēng)pliancerisk律/合規(guī)性風(fēng)marketrisk場風(fēng)險politicalrisk治風(fēng)productrisk品風(fēng)險reputationrisk譽風(fēng)[講義編號 ：針對本講義提問√詞riskavoidance險規(guī)避riskmonitoring監(jiān)察riskrating風(fēng)險riskreduction風(fēng)險降低riskretention風(fēng)險保留risktransfer風(fēng)險轉(zhuǎn)移√例Bankscanminimizetheircreditriskbyvettingborrowerscarefully.銀行可以通過核查借Youcaninvestyourmoneyinamutualfundthatownsanumberofstocksandspreadsrisksandisprofessionallymanaged.你可以將你的錢投資到組合基金，那些基金包括好幾種，[講義編號 ：針對本講義提問·Controln控制vt控制、管√詞性：controllableadj控制的、可管理Controllingadj股controllern務(wù)主√詞組：strategycontrol戰(zhàn)略控制budgetarycontrol預(yù)算管理、預(yù)算控制 internalcontrol內(nèi)部控制√例Strategycontrolisthelastandindispensablepartofstrategic戰(zhàn)略控制是戰(zhàn)略管理的最后一環(huán)，也是不可缺少的關(guān)[講義編號 ：針對本講義提問·Economyn節(jié)約；經(jīng)√詞性：economicadj濟的，經(jīng)濟學(xué)economicaladj濟的；節(jié)約economistn√詞組：macroeconomics宏觀經(jīng)濟 微觀經(jīng)濟√例Itiseasytoboosttheeconomywithlotsof ernmentspending.用大量的支出來助推Itisadj.todosth.做某事是[講義編號 ：針對本講義提問·Structuren建筑物；結(jié)構(gòu)；機v造；構(gòu)成；組√詞性Struct（詞根）n構(gòu)、結(jié)構(gòu)structuringn構(gòu)restructurev建；調(diào)整restructuringarrangementinfrastructuren基礎(chǔ)設(shè)施√詞組：functionalstructure職能制組織結(jié)構(gòu)geographicdivisionstructure域事業(yè)部制結(jié)構(gòu)geo-大地、地理GEOXmatrixstructure陣制組織結(jié)organizationalstructure織結(jié)√例Afunctionalstructureismoreefficient,butitalsohasbigdrawbacks.職能化結(jié)構(gòu)更為缺陷、不完美：defect,deficiency,flaw,缺點：disadvantage,weakness,weakpoint,demerit/merit ·Market[‘mɑ:kit]n市場、市場v、推√詞性marketing、經(jīng)√詞組marketshare市場份額capitalmarket資本市場marketysis市場分析marketdevelopment市場開發(fā)marketpenetration市場滲透marketsegmentation市場細(xì)分segmentreports分部報告nichemarket小眾市場marketrisk市場風(fēng)險marketingmix組合marketingnning策over-the-countermarket（OTCmarket）場易市[講義編號 ：針對本講義提問√例Volatilityisanintrinsiccharacteristicofthesecuritymarket波動性是市場的一項前綴Volinex-“extrinsic”類似internalVSexternalimportVScharacter性格、特征VScharacteristiccapitalmarket:primaryandsecondary/securitymarket ·Business[‘biznis]n商業(yè)；生意 ；事adj業(yè)√詞性busy忙碌Businessman生意人（注意復(fù)數(shù)形式√詞組businesscycle業(yè)周期想bi-cyclebusinessrisk經(jīng)營風(fēng)險，商業(yè)風(fēng)險√例StarGroupnstoexpanditsinvestmentmanagementbusinessthroughinternaldevelopmentinsteadofthroughacquisitions.星星計劃通過內(nèi)部發(fā)展的方式而不是通過收購的方式來擴張其投資管理業(yè)務(wù)mergerandacquisition企業(yè)并而不是：insteadof,ratherthan,otherthan,[講義編號 ：針對本講義提問·Growthn增長；成長階段√詞性growv長；逐漸成長；種Growing長Grow-grew過去式-grown過去分Fourmajorstagesintheproductlifecyclehavebeenidentified:introduction,growth,maturityanddecline.已經(jīng)確定，產(chǎn)品的生命周期可以劃分為四個階段：引入期、成長期、成熟期和衰確定vconfirm,ensure,ascertain,確定的adjconfirmed,ensured,certain,determined,definite ·Cost[n,v成本；花√詞性costlyadj昂貴的，代價√詞組costadvantage本優(yōu)costleadership本領(lǐng)先戰(zhàn)switchingcost換成本unitcost單位成uni-unique, l,union,uniform,√例Itmustbedone,irrespectiveofcost.不論花費多少，這件事一定要做。“不管，不考慮”：regardlessof,withoutregardto,nomatteraboutQualitycostisthecostwhichisneededtokeepproductqualityatthegivenlevel,includingpreventioncost,appraisalcost,internalfailurecostandexternalfailure質(zhì)量成本是指將產(chǎn)品質(zhì)量保持在規(guī)定的水平上所需的費用，包括預(yù)防成本、鑒定成本、內(nèi)部失效成本和外部失效成本。[講義編號 ：針對本講義提問·Operationn運營、經(jīng)營；手√詞性operatev轉(zhuǎn)、經(jīng)營；動手operationaladj營上的、業(yè)務(wù)上的；運行√詞組operationalrisk營風(fēng)險，操作風(fēng)√例Operationalriskhasbeeninexistencesincecommercialbankscomeinto操作風(fēng)險自商業(yè)銀行產(chǎn)生以來就一直存在Themajordisadvantagesassociatedwithzero-basedbudgetingmethodarethatitismoredifficult,moretimeconsuming,andmoreexpensivetooperate.零基預(yù)算最主要的不足在于它編制比較，花費時間較長，實施成本比較高[講義編號 ：針對本講義提問關(guān)于、有--regarding,with/inregard/respect-concerning/involving,concerned/involved-connectedwith,inconnection-associatedwith,inassociation-relatedto,with/inrelation-interms根據(jù)、依--basedon,onthebasis-accordingto,inaccordance[講義編號 ：針對本講義提問·Invest[in‘vest]v資；投入、花費（時間、精力等√詞性investmentn資；投investigatev；研究“投資前，我進(jìn)門實地investorVSinvestee投資規(guī)律：or/er結(jié)尾表示動作主動方，ee表示動作主動方offerorofferee人-delegatee人Assignor讓與人-Assignee受托Creditor賒銷主動方-債權(quán)Debtor承主動方人√詞組Capitalinvestment本投√例Wemustinvestmoreinresearchand須對研究開發(fā)給予投資[講義編號 ：針對本講義提問·Budgetn,v預(yù)√詞性budgetary算budgetingn算；做√詞組budgetarycontrol預(yù)算管理，預(yù)算控制incrementalbudgeting增量預(yù)算zero-basedbudgeting零基預(yù)budget（一般一年一次）VSforecast（一般每月、每季度） ·Customern顧√詞性custom；習(xí)慣“過去做顧客customize定做，按客戶具體要求制customized定做√詞組customerloyalty客戶忠誠度customergroup客戶群customer顧客角度aspect,customer/marketdivisionstructure客戶細(xì)分/市場細(xì)分事業(yè)部制結(jié)√例Attheintroductionstageofthenewproduct,onlytheoneswhohaveseizedthepotentialcustomer'spsychologycanmakesuccess.名詞所有格Thepsychologyofthepotentialcustomer[講義編號 ：針對本講義提問·ysisn分析“樂思思√詞性yze對…進(jìn)行分析，分ytically分析的；分析√詞組strategicysis戰(zhàn)略分析marketysis市場分析CVPysis本量利分√例InCVPysisanotherimportanttermisbreak-evenpoint在CVP分析中另一個重要術(shù)語是盈虧平衡點[講義編號 ：針對本講義提問·Changev改變n改變；√詞性changing展的，變化√詞組advancedstrategicchange前性reactivitychange反應(yīng)性strategicchangeincrisis性exchangerate匯率√例Asuccessful mustkeepupwiththepaceoftechnologicalchange.一家成功的公司必須得跟上技術(shù)的步伐。[講義編號 ：針對本講義提問·Productn產(chǎn)品；結(jié)果substituteproduct替代產(chǎn)品productdevelopment品開productlifecycle產(chǎn)品生命周productdivisionstructure產(chǎn)品事業(yè)部制productpositioningproduct,promotion,ceandprice（4P）產(chǎn)品、促銷、地點和價·Contractn合同forwardcontract遠(yuǎn)期合同futurecontract合同optioncontract合同[講義編號 ：針對本講義提問第02 重點詞匯講解（二2.2審計、職業(yè)道德·審計環(huán)·審計基本·審計測試·各類和賬戶余額的審·對特殊項目的·完成審計工作與出具審計·其他相關(guān)·中國會計師職業(yè)道德守[講義編號 ：針對本講義提問·審計環(huán)√利害關(guān)系人interested√抗辯理由√過失negligence——共同過失joint——無過失no[講義編號 ：針對本講義提問√錯誤fault/error區(qū)別：√不實報告falsereportVS性報告fraudulent√責(zé)任liability—承擔(dān)責(zé)任assumethe—免責(zé)dier/fromliability/exemptfromliability/relieve—免責(zé)無效invaliddi—減責(zé)reduce—相應(yīng)責(zé)任correspondingliability—無限連帶責(zé)任jointandseveralliabilitywithout—最終責(zé)任ultimate[講義編號 ：針對本講義提問√合理reasonable—合理保證reasonable—合理依賴reasonable√賠償順位indemnificationsequence/compensationorder√最高限額limitto √項目質(zhì)量控制復(fù)核project/engagementqualitycontrol√項目project/engagement√職業(yè)道德規(guī)范normofprofessional√獨立性independence[講義編號 ：針對本講義提問√誠信integrity√專業(yè)勝任professional√differenceof√起草報告draftreport具報告issue√重大事項significant√√檢查[講義編號 ：針對本講義提問·審計基本統(tǒng)計抽樣Statistical—傳統(tǒng)變量抽樣Classicalvariables√均值估計抽樣Mean-per-unit√差額估計抽樣Differenceestimation:（錯報金額與抽樣單元相關(guān)時最為適用√比率估計抽樣Ratioestimation:在錯報金額與抽樣單元金額相關(guān)時最為適用—PPS抽樣PPS[講義編號 ：針對本講義提問√偏差率上限upperdeviationrate＝估計的總體偏差率estimateddeviationrate＋抽樣風(fēng)險允許限度allowanceforsamplingrisk√非統(tǒng)計抽樣non-statistical√風(fēng)險系數(shù)risk√樣本量sample√可接受抽樣風(fēng)險tolerablesampling[講義編號 ：針對本講義提問√可偏差率tolerabledeviation√預(yù)計總體偏差率expectedoveralldeviation√總體規(guī)模population√分層stratification√審計工作底稿的歸檔auditworkingpapers√變動changeof**:Modifyor√保存期限storage√審計報告日dateofaudit√連續(xù)審計continuous√審計工作底稿的復(fù)核reviewof[講義編號 ：針對本講義提問·審計測試√風(fēng)險評估（RiskAssessment）；風(fēng)險應(yīng)對（Risk√（報表層與認(rèn)定層）重大錯報風(fēng)險（RiskofMaterial√控制測試（TestsofControls）、實質(zhì)性程序（Substantive√細(xì)節(jié)測試（Testof√性質(zhì)、時間和范圍（Nature,Time,√詢問、觀察、檢查、重新執(zhí)行、重新計算、實質(zhì)性分析程序（Inquiry,Observation,Inspection,Re-performance,Re-calculationandSubstantiveyticalprocedure.） ·各類和賬戶余額的審√函證Positiveconfirmation極式函Negativeconfirmation極式函√存在性√完整性[講義編號 ：針對本講義提問√審計程序的性質(zhì)、時間安排和范圍nature,timingandextentofaudit√存貨監(jiān)盤Supervisionofinventory√監(jiān)盤庫存現(xiàn)金Supervisionofcash√銀行存款余額調(diào)節(jié)表Bankbalancereconciliationstatement√分錄entries-賬journal–明細(xì)賬sub-ledger-總賬generalledger-試算平衡表trial√職責(zé)分工segregationof[講義編號 ：針對本講義提問·對特殊項目的√識別、評估和應(yīng)對舞弊導(dǎo)致的重大錯報風(fēng)險Identify,Evaluate/Assess,andRespondtotheriskofmaterialmisstatementduetofraud—虛假報告fraudulent資產(chǎn)misapplicationof—管理層凌駕于控制之上managementoverrideonthe利潤manipulateprofits計量subjective—復(fù)雜complex[講義編號 ：針對本講義提問√前后任會計師的溝通communicationbetweenthepredecessorCPAandthesuccessor—接受委托accept財務(wù)報表審計theauditoffinancialstatementsofthe—重要性Materiality組成部分group—組成部分審計composition√會計估計accounting√關(guān)聯(lián)方related—重大經(jīng)營決策materialoperating—重 material[講義編號 ：針對本講義提問·完成審計工作與出具審計√期后事項subsequent—調(diào)整事項adjusting——預(yù)計負(fù)債—非調(diào)整事項non-adjusting—審計調(diào)整分錄auditadjusting[講義編號 ：針對本講義提問√managementrepresentationletter√標(biāo)準(zhǔn)審計報告standardauditreport/unqualifiedaudit√非標(biāo)準(zhǔn)審計報告non-standardaudit—保留意見qualified—否定意見adverse—無法表示意見dierof—強調(diào)事項段emphasisparagraph[講義編號 ：針對本講義提問·其他相關(guān)√驗資Capital√企業(yè)內(nèi)部控制審計Auditofentity'sinternalcontrol ·中國會計師職業(yè)道德守√職業(yè)道德基本原則Thebasicprinciplesofprofessional—誠信—獨立—客觀—公正—專業(yè)勝任能力和應(yīng)有的關(guān)注professionalcompetenceanddue——良好職業(yè)行為goodprofessional[講義編號 ：針對本講義提問第03 重點詞匯講解（三2.3財務(wù)管理、成本管理CICPA考試輸根據(jù)《2013年度會計師統(tǒng)一考試報名簡章》考試系統(tǒng)支持8種輸入法：微軟拼音輸入法、全拼輸入法、智能ABC輸入法、谷歌拼音輸入法、搜狗拼音輸入法、五筆型輸入法 五筆輸入法萬能五筆輸入法[講義編號 ：針對本講義提問財務(wù)報表估短期預(yù)算與業(yè)績[講義編號 ：針對本講義提問·財務(wù)報表nRatio 比率分ratio就是不同的財務(wù)報表科目的組合，根據(jù)計算的英語表達(dá)方式"分子to/母ratio/percentage/rate"或者"theratio/percentage/rate分子to舉例：資產(chǎn)負(fù)債率asset-debtratio；asset-liability可持續(xù)增長率（股東權(quán)益增長率）Continuinggrowthrate、growthrate凈經(jīng)營資產(chǎn)凈利率netoperatingprofitstonetoperatingassets流動比currentratio/liquidityratio速動比quick周轉(zhuǎn)turnoverratio應(yīng)收賬款周轉(zhuǎn)率accountsreceivableturnover存貨周轉(zhuǎn)率inventoryturnover總資產(chǎn)周轉(zhuǎn)率totalassetsturnover資產(chǎn)凈率returnon類似：權(quán)益凈利率returnon市盈P/Eratio,pricetoearnings類似：市凈率Pricetobookratio（book:股凈資產(chǎn)（凈資產(chǎn)是的賬面營運資workingcapital/operating[講義編號 ：針對本講義提問續(xù)杠Leverage杠桿貢獻(xiàn)率leveragecontribution凈財務(wù)杠桿netfinancialleverage經(jīng)營差異率operatingdifference凈凈經(jīng)營資產(chǎn)netoperating凈金融負(fù)債（凈負(fù)債）netfinancial稅后經(jīng)營凈利潤netoperatingprofitsafter利Profit毛利潤Gross經(jīng)營利潤Operating凈經(jīng)營利潤Netoperating息稅前利潤EBIT（profit/earningsbeforeinterestand[講義編號 ：針對本講義提問成Costof***什么的成Costof***什么的成普通股成本costofequity、成本costof優(yōu)先股成本costofpreferred可轉(zhuǎn)換債券的資本成本costofconvertible平均資本成本weightedaveragecostofcapital，WACC價value/valuationof***什么的價值債券價值valuationofdebt，Vd企業(yè)價值marketvaluationof認(rèn)股權(quán)證價值valueofwarrant權(quán)益價值equity 杠Leverage杠桿原理leverage經(jīng)營杠桿系數(shù)degreeofoperatingleverage，DOL財務(wù)杠桿系數(shù)degreeoffinancialleverage，DFL總杠桿系數(shù)degreeoftotalleverage，DTL邊Margin邊際貢獻(xiàn)contribution安全邊際率marginofsafety變動成本variable固定成本fixed盈虧臨界點銷售量break-evenpointin敏感系數(shù)sensitivitycoefficient敏感系數(shù)sensitivitycoefficient敏[講義編號 ：針對本講義提問第04 重點詞匯講解（四·資本預(yù)凈現(xiàn)netpresent內(nèi)含internalrateof會計收益returnoncapitalemployed；ROCE；accountingrateof回收payback區(qū)別:stockbuyback回購經(jīng)營期operatingperiod現(xiàn)金名義現(xiàn)金流量nominalcash實際現(xiàn)金流量realcash營業(yè)現(xiàn)金流量operatingcash成current-outlay共同年限equalizeprojectlife等額年金equivalentannuity損益平衡profitandlossequilibriumrental稅前before-tax后after-[講義編號 ：針對本講義提問·估看漲call看跌put價option原原理copyprinciple套期保值原理hedging 二叉binary多l(xiāng)ong空short到期atmaturity/expiration多頭看漲到期日價值longcalloptionvalueatmaturity/凈損netprofitsorloss空頭看漲凈損益netprofitsorlossofshortcall[講義編號 ：針對本講義提問·營運資本應(yīng)收賬應(yīng)收賬款應(yīng)計利息accruedinterestofaccountsreceivable應(yīng)收賬款平均余額averagebalanceofaccounts類似：存貨應(yīng)計利息accruedinterestsof收收賬費用collectionexpenses/fees平均收賬期averagecollection外購VS外購相關(guān)總成本relevanttotalcostsofoutsourcing相關(guān)總成本relevanttotalcostsofin-house經(jīng)濟訂經(jīng)濟訂貨批量EOQ、economicorder每年訂貨次數(shù)numberofordersper交貨期內(nèi)的平均每天需要量averageusageeverydayinlead再訂貨點reorderlevel、reorder儲備safety籌資政配合型籌資政策matchingfunding（financing）激進(jìn)型籌資政策aggressivefinancing保守型籌資政策conservativefinancing[講義編號 ：針對本講義提問·成本計分 distribute（區(qū)別于contribute）[di'stribju:t]allocate制造費productionmanufacturingoverhead/expenses約當(dāng)產(chǎn)equivalentunits成單位成本costperunit/unit完工總成本totalcompletion生產(chǎn)成本productioncost/manufacturingdirectmaterials直接生產(chǎn)成本productioncost/manufacturingdirectmaterials直接材directlabor直接人工manufacturingoverhead制造費用銷售成costof期初VS期Beginning變動VS固Variable分配方成本動因分配率activitycostsdriverdistribution單位作業(yè)成本activitycostsperunit/activity[講義編號 ：針對本講義提問材料價材料價格差異directmaterialpricevariance材料數(shù)量差異directmaterialvolumevariance直接人工工資率差異directlaborratevariance直接人工效率差異directlaborefficiency（productivity）差異變動制造費用效率差異variableproductionoverheadefficiency變動制造費用耗費差異variableproductionoverheadexpenditure固定制造費用耗費差異fixed固定制造費用耗費差異fixedproductionoverheadexpenditure固定制造費用閑置能量差異fixedproductionoverheadidlecapacityvariance固定制造費用效率差異fixedproductionoverheadvolumeefficiencyvariance固定制造費用能量差異fixedproductionoverheadcapacityvariance[講義編號 ：針對本講義提問現(xiàn)現(xiàn)金收入cash現(xiàn)現(xiàn)現(xiàn)金收入cash現(xiàn)金支出cashdisbursement，cashoutlay現(xiàn)金多余或不足cashsurplusordeficient期末現(xiàn)金余額endingcashbalance預(yù)預(yù)計生產(chǎn)量budgetvolumeof預(yù)計采購量budgetedpurchasing期末余closing/ending投資returnon剩剩余收益 e剩余權(quán)益收益residual 剩余經(jīng)營收益residual 剩余凈金融支出residualnetfinancial增加經(jīng)濟增加值economicvalue市場增加值marketvalue 財務(wù)報表估短期預(yù)算與業(yè)績[講義編號 ：針對本講義提問第05 重點詞匯講解（五【2.4會計】高頻率詞【四大報表】利潤表（舉例 e資產(chǎn)負(fù)債表（舉例）statementoffinancialposition,balance現(xiàn)金流量表statementofcash所有者權(quán)益變動表statementofchangesin[講義編號 ：針對本講義提問【利潤表**公司合并利潤表 e營業(yè)收入營業(yè)成本Costof營業(yè)稅金及附加Salestaxand毛利Gross[講義編號 ：針對本講義提問銷售費用SellingGeneral&administative財務(wù)費用Finance投資收益Gain&losson營業(yè)利潤Operating營業(yè)外收入Non-operating 營業(yè)外支出Non-operatingexpense利潤總額Grossprofitbeforetax etax凈利潤Netprofitforthe[講義編號 ：針對本講義提問【資產(chǎn)負(fù)債表**公司合并資產(chǎn)負(fù)債表Consolidatedstatementoffinancial資產(chǎn)Total流動資產(chǎn)Current非流動資產(chǎn)Non-current總資產(chǎn)合計Total負(fù)債及股東權(quán)益Liabilitiesandshareholdersequity流動負(fù)債Currentliabilities非流動負(fù)債Non-current總負(fù)債合計Total股東權(quán)益合計Total負(fù)債及股東權(quán)益合計Totalliability&[講義編號 ：針對本講義提問【高頻詞匯】所有者權(quán)會計政策變更、估計變更、差錯[講義編號 ：針對本講義提問【收入】Revenue收入e不發(fā)音Riskandreward風(fēng)險和Tradediscount商業(yè)折扣（促銷性質(zhì)）Dis-countdis-前綴：表示相反意義Theterm〝tradediscount"referstoadiscountonthelistedpricegrantedbyanenterpriseforthepurposeofsalespromotionofgoods.商業(yè)折扣，是指企業(yè)為促進(jìn)商品銷售而在Cashdiscount現(xiàn)金折扣（融資性質(zhì)）Salesdiscountandallowance折讓Allowance津貼；允許；讓步–ance名詞Salesreturn銷售退回re-重新；再一次[講義編號 ：針對本講義提問Continuousmanagementright續(xù)管理權(quán)Continue–-Royaltyrevenue用費收入類似certainty皇室要忠誠loyaltoInterestrevenue息收Constructioncontract建造合Constructioncontractsaredividedintotwocategories.Oneisfixedpricecontract,andtheotheriscost-pluscontract.建造合同分為兩類，一類是固定造價合同，另一類是成本加成[講義編號 ：針對本講義提問pletionmethod工百分比Estimatedcontractloss預(yù)計的合同損失預(yù)計的expected,projected的，預(yù)報的predictedDict-口預(yù)算的budgeted,budgetary,Claimforcompensation索賠“賠償”區(qū)別：Rewardclaim提出要求；提出索賠vinsuranceclaim索賠[講義編號 ：針對本講義提問【成本及費用Costofsales銷售成Directmaterial直接材 Directlabor直接人工“干活的人”Directcostsareclassifiedasthecoststhatgointocreatingtheproductor直接成本就是 品和服務(wù)所需要的成本“referto,Production/manufacturingoverhead制造費用“MOH”“管人的車間 Expense[ik'spens]費讀音p變b,類似student,studySellingexpenses銷售費用[講義編號 ：針對本講義提問General&AdministrativeexpensesAdministrate管理、經(jīng)營Administration理、經(jīng)營、行政機構(gòu)nMinisterStorageexpenses倉儲費用，費Financeexpenses財務(wù)費用Borrowingcost借款費用借款loan“borrowVSlend”specificborrowing專門借款generalborrowingcapitalizedcost一般借款資產(chǎn)支出“Reachitsintendeduseorsalestatus達(dá)到預(yù)定可使用或銷售狀態(tài) 【所得稅】etax所得稅TaxbaseDeductibletemporarydifference可抵扣暫時性差異Taxabletemporarydifference應(yīng)納稅暫時性差異Permanentdifference永久性差異Deferredtaxassets遞延所得稅資產(chǎn)重讀閉音節(jié)Prefer,referDeferredtaxliabilities遞延所得稅負(fù)債etaxpayable應(yīng)交所得稅[講義編號 ：針對本講義提問【流動資產(chǎn)】流動資產(chǎn)Current貨幣CashandBank性金融資產(chǎn)Held-for-trading可供金融資產(chǎn)Available-for-saleinvestment持有至到期金融資產(chǎn)Held-to-maturityinvestment應(yīng)收利息Interestreceivable應(yīng)收賬款A(yù)ccountreceivable其他應(yīng)收款Otherreceivable預(yù)付賬款A(yù)dvanceto 存貨[講義編號 ：針對本講義提問Financialinstrument金融工具M(jìn)aturitydate到期日Immature未到期的Amortizedcost攤余成本Actualinterest際利Held-for-tradinginvestment性金融資產(chǎn)Available-for-saleinvestment可供金融資產(chǎn)Held-to-maturityinvestment持有至到期金融資產(chǎn)Dividendsorinterest erelatedtotheavailable-for-salefinancialassetsshallberecordedincurrentprofitorloss.與可供金融資產(chǎn)相關(guān)的股利或利息收入，計入當(dāng)期損[講義編號 ：針對本講義提問Initialrecognition初始確認(rèn)Subsequentmeasurement后續(xù)計量Holdingintention持有意圖Reclassification重分類 Gainandloss利得與損失Inventory存貨inventoryHistoricalcost歷史成本Recementcost重置成本Presentvalue現(xiàn)值Fairvalue公允價[講義編號 ：針對本講義提問Netrealizablevalue變現(xiàn)凈Inventoryoveragefromphysicalcounting貨盤盈Reasonablespoilage理損Movingweightedaveragemethod移動平均法Specificidentificationmethod個別計價法Impairmentofassets資產(chǎn)減值Indicatorsofassetimpairment減值跡象Reversedimpairment減值轉(zhuǎn)回Maketheprovisionforimpairment計提減值Netamountarisefromthefairvaluelessthecosttosell允價值減去處置費用凈Discountrate折現(xiàn)[講義編號 ：針對本講義提問【非流動資產(chǎn)非流動資產(chǎn)Non-current固定資產(chǎn) ntand在建工程Constructioninprogress投資性房地產(chǎn)Investmentproperty商譽Goodwill其他無形資產(chǎn)Otherintangible遞延資產(chǎn)Deferred[講義編號 ：針對本講義提問Usefullife使用Depreciationrate折舊率Depreciationmethod舊方法Anenterpriseshallmakedepreciationforallitsfixedassets.企業(yè)應(yīng)當(dāng)對所有固定資產(chǎn)Residualvalue/scrapvalue殘值A(chǔ)ccumulateddepreciation累計折舊Disposalexpense處置費用Conversionofinvestmentproperty投資性房地產(chǎn)轉(zhuǎn)換Researchanddevelopmentexpenditures究開發(fā)支出Intangibleassets無形資產(chǎn)Non-monetaryassetstransaction非貨幣性資產(chǎn)交換Commercialsubstance業(yè)實Surrenderedassets出資[講義編號 ：針對本講義提問【本節(jié)小節(jié)】[講義編號 ：針對本講義提問第06 重點詞匯講解（六【負(fù)債】流動負(fù)債Current短期賬款Short-termloan應(yīng)付賬款A(yù)ccountspayable其他應(yīng)付賬款Otherpayable應(yīng)付工資Accruedsalary應(yīng)付福利費Welfarepayable應(yīng)付利息Interestpayable應(yīng)交稅金Taxpayable預(yù)計負(fù)債[講義編號 ：針對本講義提問非流動負(fù)債Non-current長期Long-term長期應(yīng)付款Long-termaccounts遞延Deferred遞延收益Deferred總負(fù)債合計Total[講義編號 ：針對本講義提問LiabilitiesAliabilityisapresentobligationarisingfrompasttransactionsoreventswhichareexpectedtogiverisetoanoutflowofeconomicbenefitsfromtheenterprise.負(fù)債是指企業(yè)過去的或者事項形成的、預(yù)期會導(dǎo)致經(jīng)濟利益流出企業(yè)的現(xiàn)時義務(wù)。Provisions預(yù)計負(fù)Lossesofcontingenciesaresimilartoprovisions,butmayinvolvemuchmore或有損失與估計負(fù)債相類似，但它包含的不確定性Contingentliabilities或有負(fù)[講義編號 ：針對本講義提問Present/currentobligation時義Bestestimate佳估計Most e可能發(fā)生金Ifthecontingenciesconcernasingleitem,itshallbedeterminedinthelightofthemostlikely e.如果或有事項涉及單個項目,最佳估計數(shù)按照最可能發(fā)生金額確定。ProbabilityUncertainty確定Beofgreatsignificance響重大Virtuallycertain基本確定Reimbursement補償[講義編號 ：針對本講義提問Debtreorganization重Financialdistress[di'stres]務(wù)困Di-表示“兩個，雙dilemma進(jìn)退兩難（di+lemma論→二種爭論→進(jìn)退兩難）表示“使…變成，分開，離開”dilute沖淡divide分開Payoffdebts/obligationsMakeconcessions做出讓Long-termliabilitiesduewithinoneyear一年內(nèi)到期的長期負(fù)債Opening/Beginningbalance期初余額Closing/Endingbalance末余[講義編號 ：針對本講義提問【所有者權(quán)益股本Share資本公積Capital盈余公積Surplus期初未分配利潤Undistributedprofitatthebeginningofthe本期損益Current歸屬于母公司股東權(quán)益Equityattributabletoownersofthe少數(shù)股東權(quán)益Non-controlling股東權(quán)益合計Total[講義編號 ：針對本講義提問Owners’equity所有者權(quán)益Owners’equityistheresidualinterestintheassetsofanenterpriseafterallitsliabilities.所有者權(quán)益是指企業(yè)資產(chǎn)扣除負(fù)債后由所有者享有的剩余權(quán)益。Statementofchangesinowner'sequity所有者權(quán)益變動表Paid-incapital實收資本Althoughthereareseveralcategorieswithinequity,thetwobiggestarepaid-incapitalandretainedearnings.所有者權(quán)益內(nèi)部也有諸多子分類，但實收資本與留存收益是兩個最大[講義編號 ：針對本講義提問【長期投資、企業(yè)合并及合并財務(wù)報表】Long-termequityinvestment期股權(quán)投資Investingenterprise投資企業(yè)Iftheinvestingenterprisecancontrolaninvestedentity,theinvestedentityasits shallbeincludedintheconsolidationrangeoftheconsolidatedfinancialstatements.投資企業(yè)能夠?qū)Ρ煌顿Y單位實施控制的，被投資單位為其子公司，投資企業(yè)應(yīng)當(dāng)Jointcontrol共同控制Significantinfluence重大影響B(tài)usinesscombinations企業(yè)合Businesscombinationsareclassifiedintothebusinesscombinationsunderthesamecontrolandthebusinesscombinationsunderthedifferentcontrol.企業(yè)合并分為同一控制下的Initialmeasurement始計Subsequentmeasurement續(xù)計-sub面的sub-way,sub-次、下一級sub-divisionsub-[講義編號 ：針對本講義提問Initialinvestmentcost始投資成Combinationcost并成Costmethod本 權(quán)益法 Additionalinvestment追加投資Add增加，加Declaredividend股Distributedividends分配股Realizednetprofit現(xiàn)凈利 e投資收Recognizethe e確認(rèn)投資收[講義編號 ：針對本講義提問Identifiablenetassets可辨認(rèn)凈資產(chǎn)Beentitledtofairvalueofidentifiablenetassetsoftheinvested Identified被識別的；經(jīng)鑒定GoodwillRetainedearnings存收Individual/consolidatedfinancialstatement個別/合并財務(wù)報表Noncontrollinginterests少數(shù)股權(quán)Adjustingentries調(diào)整分錄Eliminationentries抵消分錄[講義編號 ：針對本講義提問【會計政策變更、估計變更、差錯更正Accounting會計政AdoptChangesofaccountingpoliciesandaccountingestimatesanderrorcorrection會計政策、Priorperioderrors期差Thecumulativeeffectofchangesinaccountingpolicies計政策變更的累計影響Retrospectiveadjustmentmethod溯調(diào)整Retrospectiverestatementmethod追溯重述法Prospectiveapplicationmethod未來適用法Theprospectiveapplicationmethodshallbeadoptedbyanenterprisefortreatingthechangesinaccountingestimates.企業(yè)對會計估計變更應(yīng)當(dāng)采用未來適用法處理。[講義編號 ：針對本講義提問【其他】GAAPGeneralAcceptedAccountingPrinciple公認(rèn)會計準(zhǔn)則Balancesheetdate資產(chǎn)負(fù)債表日InterimFinal/closingNotes/DisclosureNotes務(wù)報表附Prepare/issuethefinancialstatements制/報出財務(wù)報Transactionorevents或事Financialposition務(wù)狀Operatingresults經(jīng)營成果Accrualbasis責(zé)發(fā)生制Cashbasis收付實現(xiàn)制Amortize攤銷-無形資產(chǎn)Depreciate舊-固定資產(chǎn)Face/parvalue面值Convertiblebond可轉(zhuǎn)換債券[講義編號 ：針對本講義提問Warrant認(rèn)股權(quán)Socialsecuritycontributionincludingpension,medical,workinjury,maternity,unemploymentandhousing社會包括養(yǎng)老、醫(yī)療、工傷、、住房公積金Lease租賃[li:s]Leaseterm賃LeaserLessee承租人[le'si:]Operatinglease營租賃Financinglease資租Minimumleasepayment低租賃付款Guaranteedresidualvalue擔(dān)保余[講義編號 ：針對本講義提問Theterm"minimumleasereceipt"shallrefertotheminimumleasepaymentsplustheresidualvaluesguaranteedtotheleaserbyathirdpartyindependentfromtheleaserorthelessee.最低租賃收款額，是指最低租賃付款額加上獨立于承租人和出租人的 對出租人擔(dān)保的資產(chǎn)值Unrecognizedfinancingcharges未確認(rèn)融資費[講義編號 ：針對本講義提問【2.4會計-小節(jié)】所有者權(quán)會計政策變更、估計變更、差錯[講義編號 ：針對本講義提問第07 重點詞匯講解（七2.5稅法營業(yè)土地企業(yè)所得[講義編號 ：針對本講義提問ValueAddedTaxInputTax買入/OutputTax賣Companiescanoffsetinputtaxagainstoutputtaxandpaythebalancetothetax.公司可以用進(jìn)項稅抵消銷項稅計算出余額，然后向稅務(wù) 主管有能力的，能干的；勝任的，合格的區(qū)別：competitive有競爭力【法律】有法律能力的；有法定資從高適稅thehighertaxrateshall或提供稅勞Saleofgoodsorprovisionoftaxable結(jié)算、Settle,BesettledinRMB/foreigncurrenciesSettleobligation清償Consideration&n.考慮；；Consideration&n.考慮；；關(guān)心considerv“肯站在‘旁邊支持side’，考慮給予$價款n.超載；額外Sur-額外Sur-plus過剩的Sur-pass；多于Sur-round圍繞Sur-face表面Sur-render放棄；交出；投降發(fā)票SpecialVAT票O(jiān)rdinaryVAT結(jié)轉(zhuǎn)下Carryforwardtothefollowingperiods往低處流Fore-非應(yīng)項Non-taxable（VAT）免稅項Taxexemptitems[講義編號 ：針對本講義提問續(xù)表在產(chǎn)品Work-in-progress/Finished小規(guī)模/一般Small-scaletaxpayer/Generaltaxpayer成詞構(gòu)詞簡易辦SimplifiedSimple（adj.）Simply（adv.）Simplify應(yīng)納稅額＝銷售額×征收Taxpayable＝Salesamount×Applicabletax應(yīng)納稅額＝組成計稅價格×稅Taxpayable應(yīng)納稅額＝組成計稅價格×稅Taxpayable＝Compositeassessableprice×adj.成的；復(fù)合的Compose成；作若干小compose大集體：構(gòu)成、組大集體becomposedof若干?。簶?gòu)成、組成大集體comprise若干?。喊蠹wbecomprisedof若干?。簶?gòu)成、組adj.可估價的；可征稅的起征Minimumthreshold起征點以下能hold住，不交報declaration ；申報Levy/collect/withhold/remit/pay/refundMakepayment/remittanceApplyrefund/receiverefund/depositrefund申報納Reportandpay總機構(gòu)和分支headofficeandbranch納稅期Assessable出口退Taxrefundonexported 消費稅消費ConsumptionTaxconsumergoods消費品assumption假設(shè)assume銷售額＝銷售數(shù)量×價salesamount=salesvolume×salesunit從價定率的rateonvalue從量的方amountonvolume復(fù)合計稅的composite自產(chǎn)自self－produced…fortaxpayer’sown生產(chǎn)、委托加工、消費production,consignmentprocessandimportationof連續(xù)生產(chǎn)應(yīng)稅消continuousproductionoftaxableconsumer所納準(zhǔn)予抵thetaxpaidcanbecreditedto/deductedfrom/offsetagainsttaxpayable營業(yè)Business不動immovablemovable營業(yè)Business不動immovablemovableproperty營業(yè)區(qū)別proceeds往往與投資相關(guān)的收應(yīng)納稅額＝營業(yè)額×稅Taxpayable＝Turnover×Tax土地Landappreciation房地Real建筑物及其附土地Landappreciation房地Real建筑物及其附Buildingand增值A(chǔ)ppreciation土地Landappreciation累進(jìn)稅progressiverate步的，累進(jìn)flatrate隱瞞Concealmentorfalse價Transaction權(quán)屬變更Titlechangeprocedures（法）物權(quán)，所有企業(yè)所得Corporate/ e應(yīng)納稅所企業(yè)所得Corporate/ e應(yīng)納稅所 Preferentialtax源泉扣Taxwithheldat特別納稅Specialtaxpayment居民企業(yè)、非居民Residententerprise/non-resident機構(gòu)、經(jīng)營各項扣Other權(quán)益性投Equity公益性捐贈Charitabledonationsfee善 個人所得稅個人所得 etax縮寫成住Domicile宅,永久居住工資、薪Wagesand工商Privateindustrialandcommercial勞務(wù)Remunerationforservices稿Author’s偶然所 e偶然的，臨時補貼，津Subsidiesandallowance補貼，金，津福利費，金，救濟Welfarebenefit/pensionsforthedisabledorforthefamilythedeceased/relief退職Severancepay解雇費職自然Naturalcalamities,不幸的繳入國BeturnedintotheState城市建設(shè)Cityconstruction教育費附Educational城市建設(shè)Cityconstruction教育費附Educational先征后Refundafter即征即Refundupon完稅價Dutiable價Transaction進(jìn)料加工Processwithimportedmaterial來料加工Acceptcustomers’materialforprocessing城市建設(shè)Cityconstruction出口加工Exportprocessi