retained...earnings - 必应 词典美 英 un.净收益；保留收益网络留存收益；保留盈余；未分配利润un.1.净收益2.保留收益留存收益财会术语表 - MBA智库百科 ... Retail company 零售公司 Retained earnings 留存收益 Retirement 退休，退股 ... |2.保留盈余中经社词汇索引_翻译家() ... restructure 重整 retained earnings 保留盈余 return on investment 投资报酬 ... |3.未分配利润SAP字典 - MBA智库文档 ... SAP retain 保留 retained earnings 未分配利润 SAP retained earnings account 未分配利润帐户 ... |4.未分配盈利商务培训网 ... Retained capital 留成资金；保留资金 Retained earnings 未分配盈利；保留盈余 retained income 留存盈利；留存收益 ... |5.留存盈余会计词汇D ... Retained 保存的，保留的 retained earnings 留存收益，留存盈余 retained funds 留存资金 ... |6.营业盈余国际贸易对外贸易常用词汇英汉... ... retailer 零售商 retained earnings 滚存盈余；保留盈余；营业盈余 retired bill 已赎回票据 ... |7.留存利润西方财务会计课程 ... positive cash flows 正现金流量 retained earnings 留存利润 revenues 收入 ... |8.留存盈利证券期... ... retained capital 两－ 留成资金；保留资金 retained earnings 两－ 留存盈利 retained profit 两－ 留存利润；保留利润 ... |更多释义收起释义例句释义:全部,净收益,保留收益,留存收益,保留盈余,未分配利润类别:全部,口语,书面语,标题,技术来源:全部,字典,网络难度:全部,简单,中等,难更多例句筛选收起例句筛选1.At
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1.strategy n 战略，策略strategic adj 战略上的strategic analysis 战略分析strategy selection 战略选择strategy implementation 战略实施strategic control 战略控制Trade discounts may be used as a competitive strategy to secure customer loyalty.商业折扣可以用作维护顾客忠诚度的一种竞争策略。sth be used to do sth 某物用于做某事Loyaladj 忠诚的 Loyaltyn. 忠诚2. Manage v 管理、经营Managementn 管理、经营；管理人员government政府Manager 管理者、经理employer 雇佣者 employee 雇员，被雇佣者Managing adj 管理的Human resource management 人力资源管理Strategic management 战略管理Risk management 风险管理例句：Thanks to the efforts of our managers and employees. We have been able to establish our brand image in the market. 由于我们全体员工的共同努力，我们在市场上建立了良好的品牌形象。由于：thanks to/for ,due to, Because of ,owing to , as a result of .3.riskn 风险 vt 冒…的危险形容词：risky 有风险的、危险的 risk-free 无风险的interest-free 零利率的词组： risk management 风险管理spread risk 分散风险transfer risk 转移风险 ferry 渡轮operational risk 操作风险 ownership risk 所有权风险 leader 领导者 leadership 领导力business risk 商业风险 transaction risk 交易风险 credit risk 信用风险 economic risk 经济风险 economical 节约的environmental risk 环境风险 exchange rate risk 汇率风险 interest rate risk 利率风险 industrial risk 行业风险 industrylegal/compliance risk 法律/合规性风险market risk 市场风险political risk 政治风险 policy 政策police 警察product risk 产品风险reputation risk 声誉风险risk avoidance 风险规避 risk monitoring 风险监察risk rating 风险评级 risk reduction 风险降低risk retention 风险保留 risk transfer 风险转移 例句：Banks can minimize their credit risk by vetting borrowers carefully.银行可以通过核查借贷者的状况来让信用风险最小化。Vet 审查You can invest your money in a mutual fund that owns a number of socks and spreads risks and is professionally managed. 你可以将你的钱投资到组合基金，那些基金包括好几种股票，可以分散分险。4. controln 控制 vt 控制、管理Controllable adj 可控制的、可管理的。Controllingadj控股的 controller n 财务主管
词组：strategy control 战略控制budgetarycontrol 预算管理、预算控制Controlling company 控股公司internal control 内部控制 external 外部的Importexport 例句：Strategy control is the last and indispensable part of strategic management.Indispensable 不可缺少的。Dispensable可缺少的。Dispense分发 免除 dispenser 分发者 自动售卖机dispose 处置 disposal n 弃置 disposable 可丢弃的5. economyn节约 经济Economic adj 经济的，经济学的economical adj 经济的，节约的 economistn经济学家 Macroeconomics 宏观经济学microeconomics 微观经济学It is easy to boost the economy with lots of government spending.用大量的政府支出来助推经济是很容易办到的。It is adj to do sth 做某事是adjboost 促进6. structuren建筑物，结构，机构 v 建造，构成，组织
Ure 名词后缀，struct(词根) n 结构、结构体Structuringn 结构化 restructure v 重建，调整 restructuring arrangement infrastructuren基础设施 词组：functional structure 职能制组织机构 geographic division structure 区域事业部制Geo- 大地、地理 GEOX（鞋的品牌） graph 图画 divide 分开Matrix structure 矩阵制组织机构 organizational structure 组织机构 organ 器官例句A functional structure is more efficient .but it also has big drawbacks.职能化结构更为高效，但也有缺陷。Efficient 高效 effective 有效的。名词 Efficiency效率effect 效果Drawback缺陷，defect, deficiency, flaw ,imperfection 缺点： disadvantage weakness ,weak point, demerit/merit
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7. marketn 市场、证券市场 v 出售、推销词性 marketing 营销、经销词组 market share 市场份额 capital market 资本市场market analysis 市场分析Market development 市场开发market penetration 市场渗透 penetratev 渗透Market segmentation 市场细分 segment report 分部报告 v 分割 n 部分Niche market 小众市场 market risk 市场风险 marketing mix 营销组合Marketing planning 营销策划 over-the-counter market (OTC market) 场外交易市场例句Volatility is an intrinsic characteristic of the security market.波动性是证券市场的一项特征。Volatility 波动 前缀vol-,in-,ex-Character 性格，特征 characteristic 特征Capital market : primary and secondary /security market 一级市场，二级市场。Prime 首要的。 Prime minister首相 总理Secure 安全的8．Business n 商业 生意 交易 事情adj 商业的Busy 忙碌的 businessman 生意人 businessmen 词组Business cycle 商业周期 bi-cycle前缀：tri 三个 business risk 经营风险 商业风险例句Star Group plans to expand it investment management business through internal development instead of through acquisitions. 星星集团计划通过内部发展的方式而不是通过收购的方式来扩张其投资管理业务。Merger and acquisition 企业并购 acquire 获得 acquisition 收购 而不是：instead of, rather than, other than ,not9.growthn 增长，成长阶段Growv 增长，逐渐成长，种植growing 成长的Grow-grew-grown例句Four major stages in the product life cycle have been identified :introduction ,growth, maturity and decline.产品的生命周期可以划分为四个阶段：引入期、成长期、成熟期和衰退期。Identity card 身份证 Mature n 成熟 mature date 到期日确定v confirm ensure ascertain determine确定的adj confirmed ensuredcertain determined definite(defy)10.cost n.v 成本；花费Costly adj 昂贵的，代价高的词组Cost advantage 成本优势 cost leadership 成本领先战略 switching cost转换成本Unit cost 单位成本。 Uni-unique unilateral单边的 bilateral 双边的uniform统一的，一致的，制服unicycle 单轮车例句It must be done ,irrespective of cost.不乱花费多少，这件事一定要做。Respect 尊重不管，不考虑；regardless of ,without regard to ,no matter aboutQuality cost is the cost which is needed to keep product quality at the given level, including prevention cost, appraisal cost, internal failure cost and external failure cost.Praise n.v赞扬appraisal n.评价估价 fail v 失败n 不及格质量成本是指将产品质量保持在规定的水平上所需的费用，包括预防成本，鉴定成本、内部失效成本和外部失效成本。<font color="#.operationn 运营、经营；手术词性Operate v 运转、经营；动手术Operationaladj 经营上的、业务上的；运行的词组Operational risk 经营风险Operational risk has been in existence since commercial banks into being.操作风险自商业银行产生以来就一直存在。Exist v 存在、生存existence n 存在Commerce n商业、贸易 commercialadj商业的；n 商业广告The major disadvantages associated with zero-based budgeting method are that it is more difficult, more time consuming, and more expensive to operate.零基预算最主要的不足在于它编制比较困难，花费时间较长，实施成本比较高。Associate v 交往 n 同事 合伙人 adj 副的Association n 协会、联盟、联合、集团Consume v 消耗，消费关于：about, regarding, concerning, with regard to, connected with/inconnection with, involving, related to关于、有关：About,Regarding, with/in regard/respect toConcerning/involving, concerned/involved withConnected with, in connection withAssociated with, in association withRelated to, with/in relation toIn terms of 根据、依据：PerBased on, on the basis ofAccording to, in accordance with <font color="#.invest v 投资；投入、花费（时间、精力等）词性Investment n 投资；投入Investigate v 调查；研究Or/er表示主动方，ee表示被动方Investor 投资人 investee 被投资人Offeror 要约人 offeree 被邀约人Delegator 授权人（power） delegatee 被授权人Assignor 让与人(duty) assignee 受托人Creditor 赊销主动方-债权人 credit sales 赊销Debtor 承担债务主动方-债务人 obligor词组Capital investment 资本投资例句We must invest more in research and development。我们必须对研究开发给予更多投资。R&D（缩写，研究开发）。 <font color="#．Budget n.v 预算 bud+get词性Budgetary 预算的Budgeting n 预算；做预算词组Budgetary control预算管理，预算控制Incremental budgeting 增量预算Zero-based budgeting零基预算Budget(一般一年一次) forecast (一般每月、每季度)预报、预测 <font color="#. customer n 顾客词性Custom n 海关；习惯Customize 定做Customiazed 定做的Customer loyalty客户忠诚度royal 皇家的Customer group 客户群Customer perspective顾客角度 aspect 方面,angle角度 angel 天使Customer/market division structureAt the introduction stage of the new product, only the once who have seized the potential customer’s psychology can make success.在新产品引入期，只有抓住潜在顾客的购买心理才能获得成功。名词所有格the psychology of the potencial customer <font color="#.analysis n 分析词性Analyze 对…进行分析，分解Analytically 分析地；善于分析地 analytical adjStrategic analysis 战略分析Market analysis 市场分析CVP analysis 本量利分析例句In CVP analysis another important term is break-even point。在CVP分析中另一个重要术语是盈亏平衡点。 <font color="#.change v 改变 n 改变；变革词性Changing 发展的，变化的Advanced strategic change 提前性变革Advanced to customer 预付款Reactivity change 反应性变革reactor 反应堆Strategic change in crisis 危机性变革Exchange rate 汇率A successful company must keep up with the pace of technological change.一家成功的公司必须得跟上技术变革的步伐。 <font color="#.product n 产品；结果Substitute product 替代产品Product development 产品开发Product life cycle 产品生命周期Product division structure 产品事业部制结构Product positioning 产品定位Product, promotion, place and price 4P 产品、促销、地点和价格 <font color="#.contract n 合同Forward contract 远期合同Future contract 期货合同Option contract 期权合同
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income statement 利润表statement o balance sheet financial 资产负债表pose 姿势 finance n财政、金融；v筹措资金 statement ofcash flow 现金流量表Statement of changes in equity 权益变动表Consolidated income statement 合并利润表Conglomerate 联合Revenue 收入 venuen 场所 Cost of sales 营业成本Sales tax and surcharge 营业税金及附加Cross Profit毛利 Selling expenses 销售费用General administrative expenses管理费用Finance expense 财务费用Gain and loss on investment投资收益Operation profit 营业利润 Non-operating income 营业外收入Non-operating expense 营业外支出Cross profit before tax利润总额Income tax 所得税Net profit for the year 净利润
Consolidated Balance Sheet 合并资产负债表Total assets资产Current assets流动资产current year 当年Non-current assets 非流动资产 Liabilities and shareholders’ equity负债及股东权益Share holder equities Current liabilities 流动负债Non-current liabilities 非流动负债Total liability 总负债合计Total equity 股东权益合计Total Liabilities & equity 负债及股东权益合计 Revenue 收入Risk and reward 风险和报酬Trade discount 商业折扣The term “trade discount” refers to discount on the listed price granted by the enterprise for the purpose of sales promotion of goods.商业折扣，是指企业为促进商品销售而在商品标价上给予的价格扣除。Grantv授予 允许 Enterprisen 企业Cash discount 现金折扣（融资性质）Sales discount and allowance 销售折让（一般出现次品时）Sales return 销售退回Continues management right 继续管理权Royalty revenue 使用费收入 Certainty loyal to royalty 对皇室忠诚Interest 利息收入Construction contract 建造合同Construction contracts are divided into categories ,fixed price contract, the other is cost-plus contract.建造合同分为两类，一类是固定造价合同，另一类是成本加成合同。Category 类别Contractor 承包人，承包商Sub-contractor 分包商Percentage-of-completion method 完工百分比法 store v 储存 storagen Estimated contract less 预计的合同损失Expected 预计的 Projected 预计的Predicted 预报的Budgeted 预算的　budgetaryn Claim for compensation 赔偿 Claim 提出要求；提出索赔 Insurance claim 保险索赔 Cost of revenue 销售成本Direct material 直接材料Direct labor 直接材料Direct costs are classified as the costs that to into creating the product or service. 直接成本就是提供产品和服务所需要的成本 。go into doing 用作Vice-president 副总裁presentation 演讲Production overhead 制造费用Expense 费用Selling expenses 销售费用Best seller 最畅销品 General & administrative expenses 管理费用Administrate 管理，经营Administration 管理、经营、行政机构Minister 部长Storage expenses 仓储费用Finance expenses 财务费用Borrowing cost借款费用Specific borrowing 专门借款 specify v 指定，详细说明。 Specificationn详细说明，规格，说明书General borrowing 一般借款Capitalized cost 一般借款资产支出“被动”capital 资本、首都Reach its intended use or sale status 达到预定可使用或销售状态Incometax所得税 Tax base 计税基础Deductible temporary difference可抵扣暂时性差异 Deductible 可扣除的 deductibility 可抵减性Temporary 暂时的 Taxable temporary difference 应纳税暂时性差异Permanent difference 永久性差异Deferred income tax assets 递延所得税资产Defer v 推迟 deferred 延迟的Deferred income tax liabilities 递延所得税负债Income tax payable 应交所得税 Cash and Bank balances货币资金Held-for-trading investment 交易性金融资产Available-for-sale investment 可供出售金融资产Avail v 有用、有利 n 效用、利益 available 有效的，可利用的Held-for-maturity investment 持有至到期投资Mature 成熟的Interest receivable 应收利息 receiveAccount receivable 应收账款Other receivable 其他应收款Advance to suppliers 预付账款Inventory 存货 invent 发明 Financial instrument 金融工具Maturity date 到期日 immature 未到期的Movable 可移动的，动产immovable 不可移动的Amortized cost 摊余成本amortize v 摊销Actual interest 实际利率Dividends or interest income related to the available-for-sale financial assets shall be recorded in current profit or loss.与可供出售金融资产相关的股利或利息收入，计入当期损益。Initial recognition 初始确认Initial 初始的 recognition 识别、重视、公认 recognizevsubsequent measurement 后续计量 sequencen 顺序 v 按顺序排好holdingintention 持有意图 intend 打算 reclassification 重分类gain and loss 利得和损失historical costhistory 历史（他的故事）replacement cost 重置成本present value 现值fair value 公允价值 net realizable value 可变现净值 realize 确认 一般跟cash有关，recognize inventory overage from physical counting 存货盘盈reasonable spoilage 合理损耗moving weighted average method 一定加权平均法specific identification method 个别计价法 identity card 身份证impairment of assetsimpair indicators of asset impairment 减值迹象reversed impairment 减值转回made the provision for impairment 计提减值准备 provide net amount arise form the fair value less the cost to sell 公允价值减去处置费用净额less prep 减去discount rate 折现率 property, plant and equipment 固定资产 fixed 固定的construction in progress 在建工程investment property 投资性房地产goodwill 商誉other intangible asset 其他无形资产tangible 有形的deferred assets 递延资产useful life 使用寿命depreciation rate 折旧率 depreciate 折旧 appreciate 增值、欣赏an enterprise shall make depreciation for all its fixed assets.企业应当对固定资产计提折旧。Residual value/scrap value 残值 scrap 废弃；碎片，残余物Accumulated depreciation 累计折旧 accumulate 累积Disposal expense 处置费用 Disposable 可支配的Conversion of investment property 投资性房地产转换 convert 转换Research and development expenditures 研究开发支出Intangible assets 无形资产Non-monetary assets transaction 非货币性资产交换 transport 运输 transitMonetary 货币的，财政的Commercial substance 商业实质 commerce 商业Surrendered assets 换出资产 surrender 让出
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Ratio 比率 Ratio analysis 比率分析Asset-debt ratio 资产负债率 asset-liability ratioobligation负债Continuing growth rate .可持续增长率 growth rate of equityNet operating profits to net operating assets ratio 净经营资产净利率Current ratioliquidity ratio 流动比率Quick ratio 速动比率Turnover ratio 周转率Accounts receivable turnover ratio 应收账款周转率Inventory turnover ratio 存货周转率Total assets turnover ratio 总资产周转率Return on assets 资产净利率 return on equity 权益净利率PE ratio, price to earnings ratio 市盈率，PB price to book ratio市净率Working capital/operating capital 营运资本 Leverage 杠杆Leverage contribution ratio杠杆贡献率Net financial leverage ratio净财务杠杆Operating difference ration经营差异率Net operating assets净经营资产Net financial debts净负债Net operating profits after tax税后经营净利润Gross profit毛利润Operating profit经营利润Net operating profit净经营利润Profit/earnings before interest and tax息税前利润EBIT Cost of 。。。 什么的成本Cost of equity普通股成本Cost of debt债务成本Cost of preferred stock优先股成本 prefer 宁可，更喜欢 preferred 优先的，首选的Cost of convertible debt可转换债券的资本成本 convertible 可交换的，可改变的Weighted average cost of capital WACC加权平均资本成本Value/valuation of…什么的价值Valuation of debt债券价值Market valuation of company企业价值Value of warrant认股权证价值Equity value权益价值 Leverage theory杠杆原理Degree of operating leverage经营杠杆系数 DOLDegree of financial leverage财务杠杆系数DFLDegree of total leverage总杠杆系数DTLMargin边际Contribution margin 边际贡献Margin of safety percentage安全边际率Variable cost变动成本 varyFixed cost固定成本Break-even point in units盈亏临界点销售量Sensitivity coefficient 敏感系数 sense
Net present value NPV净现值Internal rate of return IRR内含报酬率Return on capital employed ROCE 会计收益率accounting rate of returnPayback period回收期Stock buyback回购股票Operating period经营期Nominal cash flow名义现金流量Real cash flow实际现金流量Operating cash flow经营现金流量Current-outlaycosts付现成本Equalize project life method共同年限法 equal 平等的 equalize v成为平等Equivalent annuity method等额年金法 equivalent 等价物；等价的 annuity 年金Profit and loss equilibrium rental损益平衡租金 Call option看涨期权Put option看跌期权Option price 期权价格Copy principle复制原理Hedging principle 套期保值原理hedging对冲，套头交易Binary tree二叉树Long call多头Short call空头At maturity/expiration 到期日 expiration 到期，终结 expireLong call option value at maturity多头看涨期权到期价值Net profits or loss of 净损益Net profits or loss of short call option 空头看涨期权净损益 Accrued interest of accounts receivable 应收账款应计利息 accrued 应计的Average balance of accounts receivable 应收账款平均余额Accrued interest of inventory存货应计利息Collection expenses/fees收帐费用Average collection period平均收账期Relevant total costs of outsourcing 外购相关成本 outsourcingn外购、外包Relevant total costs of in-house production EOQ economic order quantity 经济订货量Number of orders per year( annual year)每年订货次数Average usage every day in lead time 交货期内的平均每天需要量Reorder level再订货点 reorder pointsSafety reserves 保险储备 reserven储备v储备、预约、保留Matching funding （financing）policy 配合型筹资政策Aggressive financing policy 激进型筹资政策Conservative financing policy 保守型筹资政策 Apportion 分配 distribute AllocateAssignProduction overhead 制造费用 manufacturing overhead/expensesEquivalent units 约当产量Cost per unit 单位成本 unit costTotal completion costs 完工总成本 Beginning VS ending/closing 期初VS期末Activity costs driver distribution ratio 成本动因分配率Activity costs per unit/unit activity costs 单位作业成本 Variance 差异Direct material price variance材料价格差异Direct material usage variance材料数量差异Direct labor rate variance直接人工工资率差异Direct labor efficiency(productivity) variance直接人工效率差异Variable production overhead efficiency variance变动制造费用效率差异Variable production overhead expenditure variance变动制造费用耗费差异expenditure n支出花费Fixed production overhead expenditure variance固定制造费用耗费差异Fixed production overhead idle capacity variance固定制造费用闲置能量差异idle 闲置的Fixed production overhead volume efficiency variance固定制造费用效率差异Fixed production overhead volume variance固定制造费用能量差异 Cash receipt现金收入Cash disbursement ,cash outlay现金支出 disbursement n支出Cash surplus or deficient现金多余或不足 sufficient足够的，充分的deficient 不足的Ending cash balance期末现金余额Budget volume of production预计生产量Budgeted purchasing quantity 预计采购量Closing/ending balance期末余额Return on investment(ROI)投资报酬率Residual income剩余收益Residual equity income剩余投资收益Residual operating income剩余经营收益Residual net financial payment剩余净金融支出Economic value added经济增加值(EVA)Market value added市场增加值
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Current liabilities 流动负债Short-term loan 短期借款Accounts payable应付账款Other payable其他应付款Accrued salary应付工资 accrued应计的Welfare payable应付福利费 welfare 福利Interest payable应付利息Tax payable应交税金Estimated liability预计负债 estimate 估计Non-current liabilities非流动负债Long-term loan长期借款Long-term accounts payable 长期应付款Deferred tax 递延税款Deferred revenue 递延收益 A liability is a present obligation arising from past transactions or events which are expected to give rise to an outflow of economic benefits from the enterprise.负债是指企业过去的交易或者事项形成的、预期会导致经济利益流出企业的现时义务。Estimated liabilities 预计负债Loss contingencies are similar to estimated liabilities, but may involve much more uncertainty.或有损失与估计负债相类似，但它包含更多的不确定性。Contingent liabilities 或有负债 contingent 偶然发生的Present/current obligation现时义务Best estimate最佳估计数Most likely outcome最可能发生金额 outcome 结果，income 收入If the contingencies concern a single item, it shall be determined in the light of the most likely outcome.如果或有事项涉及单个项目，最佳估计数按照最可能发生金额确定。In the light of =based onProbability概率 probable很可能的Uncertainty 不确定性Be of great significance 影响重大　Virtually certain 基本确定virtuallyadv 事实上，几乎Reimbursement 补偿Debt reorganization 债务重组。Organize组织Financial distress 财务困难 dilemma困难 进退两难Di表示两个，双 ；表示使。。。变成，分开，离开 dilute稀释，冲淡divide分开Pay off debts /obligations 清偿债务 settle解决Make concessions 做出让步 cession 转让，出让 Long-term liabilities due within one year 一年内到期的长期负债Opening/beginning balance 期初余额Closing/ending balance 期末余额 Share capital 股本Capital reserve 资本公积 service服务Surplus reserve盈余公积Returned earning期初未分配利润Current profit（loss）本期损益Equity attributable to owners of the company归属于母公司权益Attributable adj可归属于Tribute 礼物contribute 贡献distribute分配Non-controlling interest少数股东权益Minority少数的majority多数，成年Total equity 所有者权益合计 Owner’s equity所有者权益Owner’s equity is the residual interest in the assets of an enterprise after deducting all its liabilities.所有者权益是指企业资产扣除负债后由所有者享有的权益Deduct 扣除、减去Statement of changes in owner’s equity所有者权益变动表Paid-in capital实收资本Although there are several categories within equity, the two biggest are paid-in capital and retained earnings.所有者权益内部也有诸多子分类，但实收资本和留存收益是两个最大的部分。Category种类Although 和but 不能连用。 Long-term equity investment长期股权投资Investing enterprise投资企业If the investing enterprise can control an invested entity, the invested entity as its subsidiary company shall be included in the consolidation range of the consolidated financial statements.投资企业能够对被投资单位实施控制的，被投资企业为其子公司，投资企业应当将子公司纳入合并财务报表的合并范围。Subsidiary adj 附属的，n 子公司Joint control 共同控制 joinSignificant influence重大影响Business combination 企业合并 combine联合，结合Business combinations are classified into the business combinations under the same control and the business combinations under the different control.企业合并分为同一控制下的企业合并和非同一控制下的企业合并。 Initial measurement 初始计量Subsequent measurement 后续计量-sub下面的 sub-way 地铁 sub-conscious潜意识的，下意识的次、下一级sub-division分部 sub-contractor转包商Initial investment cost 初始投资成本Combination cost合并成本Cost method成本法Equity method权益法Convert…to…转化convertible可交换的，可转换的Additional investment追加投资Declare dividends宣告股利Distribute dividends分配股利Realized net profit实现净利润 recognize 确认（与报表有关）Investment income投资收益Recognize the investment income确认投资收益 Identifiable net assets 可辨认净资产 identifiable可辨认的 identify v Identified 被识别的，经鉴定的Be entitled to fair value of identifiable net assets of the invested company应享有被投资单位可辨认净资产公允价值。Entitle 使…有资格，使…有权利Identified被识别的，经鉴定的Goodwill商誉Retained earnings 留存收益Individual/consolidated financial statement个别/合并财务报表Divide 分开 dividend 股利Minority interests少数股权Adjusting entries(entry的复数)调整分录Elimination entries抵消分录eliminate消除
Accounting policy 会计政策Adopt 采用Changes of Accounting Policies and Accounting Estimates and Error Correction会计政策、会计估计变更和差错更正Prior period errors 前期差错 prior 在先的，优先的，在前的The cumulative effect of changes in accounting policies会计政策变更的累计影响数Cumulative 累积的Accumulate v 累积Retrospective adjustment method追溯调整法 retrospect 回顾，追溯Retrospective restatement method 追溯重述法Prospective application method 未来适用法 prospective 未来的，预期的The prospective application method shall be adopted by an enterprise for treating the changes in accounting estimates. 企业对会计估计变更应当采用未来适用法处理。GAAP general Accepted Accounting Principle 公认会计准则Balance sheet date 资产负债表日Interim 中期Final/closing期末Notes/Disclosure Notes财务报表附注 disclosev披露 disclosure n 披露Prepare/issue the financial statements编制/报出财务报表Transaction or events交易或事项 Financial position财务状况Operating results经营成果Accrual basis权责发生制 accrued 应计的，增值的，权责已发生的Cash basis收付实现制Amortize摊销-无形资产 amortized cost 摊余成本Depreciate折旧-固定资产Face/par value面值 appreciateConvertible bond 可转换债券Warrant认股权证Social security contribution including pension, medical, work injury, maternity, unemployment and housing.社会保险包括养老、医疗、工伤、生育、住房公积金。Pension 退休金 maternity 母性，孕妇的 Lease租赁 lease term租赁期Leaser （lessor）出租人lessee承租人Operating lease经营租赁financing lease融资租赁Minimum lease payment 最低租赁付款额Guaranteed residual value 担保余值 guarantee 担保The term“minimum lease receipt” shall refer to the minimum lease payments plus the residual values guaranteed to the lessor by a third party independent from the lessor or the lessee.最低租赁收款额，是指最低租赁付款额加上独立于承租人和出租人的第三方对出租人担保的资产余值。Unrecognized financing charges未确认融资费用
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Interested party 利害关系人interesting job 修饰物一般用interesting ,人用interested Defense 抗辩理由 fense 栅栏Negligence过失、疏忽neglect v 疏忽Joint negligence 共同过失no negligence 无过失Fault/error 错误fraud 欺诈False report 不实报告 fraudulent report 欺诈性报告 fraudulent 欺诈性的Liability 责任、负债assume the liability 承担负债Disclaimer 免责 free from liabilityexempt from liabilityrelieve liabilityExempt v 免除 adj 被免除的relieve 解除，减轻Invalid disclaimer 免责无效valid 有效的Reduce liability 减责Corresponding liability 相应责任 前缀cor,com,col,con 共同、一致Correspond v相应、一致corresponding adj 相当的、一致的Joint and several liability 无限连带责任 without limitUltimate liability 最终责任 estimate 估计、预测Reasonable 合理Reasonable assurance 合理保证 assure 保证、使确信Reasonable reliance 合理依赖Indemnification sequence 赔偿顺位 compensation orderCompensate v赔偿subsequent 后来的，随后的。 Subsequent events 期后事项Limit to**最高限额 maximumminimum 最低限度Project/engagement quality control review 项目质量控制复核Engage使参加，雇佣 Preview预览 interview 面试 overview 综述，概观 supervision 监督Project/engagement partner 项目合伙人Norm of professional ethics 职业道德规范 norm 规范Independence 独立性 independent adjIntegrity 诚信Professional competence 专业胜任 compete v 竞争、比赛、对抗Difference of opinion/disagreement 意见分歧Draft report 起草报告 issue report 出具报告 Significant matters/issues 重大事项 signature n签名Monitor v监控 n 监视器、班长Inspection 检查 prospect预期retrospect 回顾
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Statistical sampling 统计抽样non-statistical sampling 非统计抽样statistical adj 统计的，统计学的statistics n统计，统计学Classical variables sampling 传统变量抽样 variables n变量classify v分类Mean-per-unit estimation 均值估计抽样Difference estimation 差额估计抽样Ratio estimation 比率估计抽样PPS sampling PPS抽样Upper deviation rate 偏差率上限=estimated deviation rate估计的总体偏差率+allowance for sampling risk 抽样风险允许限度 Upper adj 上面的，上部的 deviationn 偏差 deviate v脱离、使偏离Sample size 样本量Tolerable sampling risk 可接受抽样风险tolerable adj可以的，可容忍的Tolerable deviation rate 可容忍偏差率 Expected deviation rate 预计总体偏差率Population size 总体规模Stratification 分层 stratify v分层Auditing working papers archiving/filing 审计工作底稿的归档Archive n档案馆 v 把…归档 arch n弓形，v使…弯成弓形 file v把…归档Change of** 变动 modify or addStorage period 保存期限Date of audit report 审计报告日Continuous auditing 连续审计 continue v继续Review of ** (审计工作底稿)的复核 Risk assessment 风险评估 risk response 风险应对Risk of material misstatement 重大错报风险Tests ofcontrols 控制测试substantive procedure 实质性程序 detail test 细节测试Substantive adj有实质的，大量的，真实的 Procedure 程序、步骤、手续 process v处理，加工 n过程、进行、方法、步骤Nature, timing, extent 性质、时间、范围Inquiry, observation, inspection, re-performance, re-calculation and analytical review procedure询问、观察、检查、重新执行、重新计算、实质性分析程序 Analytical adj分析的，善于分析的 Confirmation 函证confirm v确认Positive confirmation 积极式函证 negative confirmation 消极式函证Existence 存在性 Completeness 完整性 complete adj 完整的，完全的 v 完成Nature, timing and extent of audit procedures 审计程序的性质、时间安排和范围Supervision of inventory counting/taking 存货监盘Supervision of cash counting 监盘库存现金Bank balance reconciliation statement 银行存款余额调节表 reconcile v使一致，调解、调停Entries 分录journal 日记账 sub-ledger 明细账 general ledger 总账 trial balance 试算平衡表tryhedge 树篱，障碍segregation of duties 职责分工 segregate v使分离separate Identify, evaluate/assess, and respond to the risk of material misstatement due to fraud识别、评估和应对舞弊导致的重大错报风险Fraudulent report 虚假报告Misapplication of assets 侵占资产 misapply v误用,滥用Management override on the controls 管理层凌驾于控制之上Manipulate profits 操纵利润manual 手册Subjective measurement 主观计量 project v设计n计划 inject v注入，注射Complex transaction 复杂交易Communication between the former accountant and the present accountant 前后任注册会计师的沟通Engagement acceptance 接受委托The audit of financial statement of the group 集团财务报表审计Materiality 重要性Composition audit 组成部分审计 compose vAccounting estimate 会计估计Related parties 关联方Material operating decisions 重大经营决策 decideMaterial transactions 重大交易 Subsequent events 期后事项Adjusting items 调整事项 non-adjusting items 非调整事项Litigation 诉讼 litigate v提起诉讼Accrued/estimated liability 预计负债 accrued 应计的，权责已发生的Audit adjusting entries 审计调整分录Management representation letter 书面声明Standard audit report/unqualified audit report 标准审计报告Non-standard audit report 非标准审计报告Qualified opinion 保留意见adverse opinion 否定意见disclaimer of opinion 无法表示意见Adverse 不利的，相反的Emphasis paragraph 强调事项段 emphasize v强调Capital verification 验资 verification n确认、查证 verifyvAudit of entity’s internal control 企业内部控制审计 The basic principles of professional ethics 职业道德基本原则Integrity 诚信Independence 独立Objectivity 客观 subjectivity 主观性，主观Impartial adj公正的 n impartialityProfessional competence and due care专业胜任能力和应有的关注Confidentiality保密 confidential adj 机密的，秘密的Good professional behavior 良好职业行为
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Value added tax (VAT) 增值税Input tax 进项税额output tax 销项税额Companies can offset input tax against output tax and pay the balance to the tax authorities.公司可以用进项税额抵销销项税额计算出余额，然后向税务机关缴纳税款Offset against 抵销authority 权威、当局 author 作者，作家Competent tax authorities 主管税务机关Competent 有能力的，胜任的competitive 有竞争力的The higher tax rate shall apply 从高适用税率Sale of goods or provision of taxable services 销售货物或提供应税劳务Provision n供应，规定，条款 provide v提供Be settled in RMB/foreign currencies 以人民币/外币结算Settle 结算 、解决 currency n货币Settle obligation 清偿债务 pay off 付清Consideration & surcharges 价款和价外费用Consideration n考虑、报酬、关心consider v考虑、认为、关心Sur-额外的 surplus 过剩的 surpass 超越，多于 surround 围绕 surface 表面 surrender 放弃、交出投降 render 提出、实施special VAT invoice 增值税专用发票 ordinary VAT invoice 增值税普通发票carry forward to the following periods 结转下期non-taxable items 非增值税应税项目tax exempt items 免税项目 exempt v免除 n免税者 exempt from liabilitywork-in-progress/finished good 在产品/产成品 WIP/FGsmall-scale taxpayer/general taxpayer 小规模纳税人/一般纳税人simplified method 简易办法simple adj简单的　simplify v简化 simply adv简单地，仅仅sample 样本、取样tax payable=sales amount ×leviable rate 应纳税额=销售额×征收率leviable adj 可征收的 levy n征收v征税
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回复#11楼葡萄樱的帖子每天花30分钟以上，等于复习一下李丹的课程。年纪大了，背了就忘了啊
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tax payable=composite assessable price×tax rate 应纳税额=组成计税价格×税率Composite n合成物adj合成的 复合的，v使合成 compose 构成，作曲Assessable adj可征收的，可评价的，可征税的Be composed of ，be comprised of 构成、组成Minimum threshold 起征点 Threshold n入口、极限、临界值Declaration 报关、宣告、申报纳税declare v宣布，声明Collect 收税 collection fee 托收费 Withhold 代征，保留，隐瞒 Remit /pay 交税 refund 退税Make payment/remittance 交税Apply refund/receive refund/deposit refund to bank Deposit 存款、存放Report and pay tax 申报纳税Head office and branch 总机构和分支机构 branch 分支、树枝Assessable period 纳税期限Tax refund on exported goods 出口退税 Consumption tax 消费税 consumption n消费Consume v消耗，消费 consumer 消费者 consumer goods 消费品Assumption 假设assume 承担assume the liability 承担责任Sales amount=sales volume×sales unit price 销售额=销售数量×销售单价Rate on value method 从价定率的方法Amount on volume method 从量定额的方法Composite method 复合计税的方法Self-produced…for taxpayer’s own use 自产自用Production, consignment process and importation of consumer goods 生产、委托加工、进口消费品Consignment n委托Continuous production of taxable consumer goods 连续生产应税消费品Continuous auditing 连续审计The tax paid can be credited to /deducted from/offset against tax payable所纳税款准予抵扣 Deduct v扣除 Business tax 营业税Immovable property 不动产 movable property 动产 moveTurnover /sales/revenue 营业额 turnover ratio 周转率Proceeds n收入，往往与投资相关的收益Tax payable=turnover×tax rate 应纳税额=营业额×税率 Land appreciation tax 土地增值税 depreciation 折旧Real estate/property 房地产Building and fixture 建筑物及其附着物 fixture n设备，固定装置Appreciation amount 增值额Progressive rate 累进税率 progress n进步，v前进Flat rate 统一税率 flat adj平坦的Concealment or false reporting 隐瞒、虚报 Conceal v隐瞒Transaction price 成交价格Title change procedures 权属变更手续entitle 使…有权利 Corporate/enterprise income tax 企业所得税Taxable income 应纳税所得额Preferential tax treatment 税收优惠 preferential 优惠的 preference 偏爱 preferred stock 优先股tax withheld at source 源泉扣缴 withhold 保留special tax payment adjustment 特别纳税调整resident enterprise/non-resident enterprise 居民企业、非居民企业resident n居民 adj居住的 residual n剩余adj剩余的
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institution/establishment/premises 机构、经营场所other deductions 各项扣除 deductible adj 可扣除的equity investment 权益性投资charitable donations fee 公益性捐赠支出 charitable adj慈善事业的 charity n慈善donation n捐赠sponsorship fee 赞助支出 sponsorship n赞助sponsor n赞助者v赞助 high an new technology enterprise 高新技术企业annual enterprise income tax return 年度企业所得税申报表 报表在会计中一般用statement 税法中常用return Individual income tax 个人所得税 IITDomicile 住宅，永久居住地dormitory 宿舍Wages and salaries 工资、薪金Private industrial and commercial household 个体工商户Commercial 商业的 n商业广告commerce n商业、贸易Remuneration for services 酬劳remuneration 报酬Author’s remuneration 稿酬Occasional income 偶然所得 occasion n时机v引起Subsidies and allowance 补贴、津贴 subsidy 补贴 allowance 津贴，零用钱，允许、限额welfare benefit/pensions for the disabled or for the family of deceased/relief payment福利费、抚恤金、救济金Pension 退休金、抚恤金 disabled 残疾的 disable v使残废Decease v死亡 deceased adj已故的 n死者Relief n救济、减轻、减除 relieve v解除、减轻Natural calamities 自然灾害 calamity灾难、不幸事件Be turned into the State Treasury 缴入国库 treasury n国库、财政部 City construction tax 城市维护建设税Educational surtax 教育费附加 surtax 附加税Refund after collection 先征后退 refund n&v 退还、偿还Refund upon collection 即征即退Dutiable value 完税价格 duty 关税 dutiable 应课关税的Transaction value 成交价格Process with imported material trade 进料加工贸易Accept customers’ material for processing trade 来料加工贸易Export processing zones 出口加工区Bonded zone 保税区 bonded 有担保的，存入保税仓库的 Goods imported by means oflease 租赁方式进口的货物 by means of = in the way of Incidence of taxation 征税范围 Incidence 发生率，影响范围scope 范围Assessable volume 课税数量 assessable 可评价的，可征税的，可征收的 Stamp tax 印花税Building tax 房产税Tax on the use of urban land 城镇土地使用税 urban 城市的 suburban 郊区的Farmland used tax 耕地占用税Vehicle purchase tax 车辆购置税 vehicle 车辆、交通工具、运载工具Tax on vehicles and vessels 车船使用税 vessel 船、血管、容器 Contract tax 契税Execute or receive documents 书立、领受凭证 execute 实行、执行 carry out the legalities ofDocument for transfer of property right 产权转移数据 title 权利Certificates evidencing rights or licenses 权利、许可证照Certificate 证书、发给证书 evidence 证明 license 许可证Stamping 贴花
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这个是李老师课的听写笔记。单词并不是特别全，至少比吕的讲义上的少。老师让买网校出的核心词汇呢。
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Sole proprietor 个人独资企业投资人Sole adj唯一的，单独的proprietor n业主、所有者Sole proprietorship enterprise 个人独资企业Civil 民事的，有礼貌的,公民的Civil liability 民事责任 Civil act 民事行为Civil right 民事权利Civil action 民事诉讼Bona fide 善意的Intellectual property 知识产权Intellect n智力，知识分子 select 选择 、挑选neglect疏忽 Trademark 商标Patent 专利Franchise right 特许经营权 Franchise n特权、公民权 branch分支Partner 合伙人 impartial公平的、公正的Partnership 合伙企业、合伙制、合伙关系General partnership 普通合伙企业Limited liability partnership 有限合伙企业Specialized general partnership 特殊普通合伙 specialize v使专门化Natural person 自然人Legal person 法人State-owned 国有的Listed company 上市公司Non-profit 非营利的Arbitration 仲裁arbitrate v仲裁Resolution 决议Board resolution 董事会决议A majority vote 过半数表决 majority n多数；成年Pro rata adj按比例分配的 n按比例分配 adv成比例地Stipulate v规定；约定Unlimited joint and several liabilities 无限连带责任Exercise in subrogation of the rights 代为行使权利 subrogation n代位，取代Compulsory execution 强制执行 compulsory adj被强制的 execution n执行Security 证券Main board 主板Small and medium enterprise board(SME board)中小板Growth enterprise market(GEM)创业板Initial public offering (IPO) 首次公开发行股票Allotment of shares 配股 allotment n分配Underwrite 承销Sale by proxy 代销Exclusive sale 包销 exclusive adj独有的Independent director 独立董事The board secretary system 董事会秘书制度Persons acting in concert 一致行动人 concert n一致；音乐会；和谐Certified public accountant (CPA) 注册会计师Issuer 发行人Sponsor 保荐人、保证人、赞助者Subscriber 认购人 ;订户 scriber n画线器Pledge 质押、保证pledgor 出质人、抵押人Pledge 质权人，接受抵押人Mortgage 抵押 mortgagor 抵押人 mortgagee抵押权人Trust 信托、信任Voting power 表决权Prospectus 招股说明书 prospective 未来的、预期的Major omission 重大遗漏Pricing benchmark date 定价基准日 benchmark 基准Warrants 认股权证 warrant n证明；根据Inside news 内幕信息Joint tort 共同侵权 tort n侵权行为be suspected of being involved 涉嫌condemn 谴责indemnity 补偿signature 签章 consignment 委托securities exchange 证券交易所China Securities Regulatory Commission (CSRC)中国证监会Tax preference 税收优惠
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Real right 物权Realty/immovable 不动产Chattel/movable 动产 uFruits孳息Creation 设立Alteration 变更 alter v改变，变更Transfer 转让Termination 消灭 terminate v使结束adj 结束的Ownership 所有权State Ownerships 国家所有权Collective Ownerships 集体所有权collective 集体的，共同的Private Ownerships 私人所有权Land Use Rights 土地使用权Easement 地役权Lien 留置权 lienor 留置权人Possession 占有 possess v控制；使掌握process 加工处理n过程Obstruct 妨碍The restoration to the original state 恢复原状 restore v恢复Infringement 侵害、侵权 fringe n边缘adj边缘的、附加的Payment of land compensation fees 土地补偿费Relocation subsidies 安置补助费 subsidy 补贴Circulate 流转 circle n循环，v盘旋、旋转An invitation to tender 招标 tender v投标 n偿付adj温柔的Transferor/assignor 转让人Transferee/assignee 受让人Floating charge 浮动抵押Document oftitle 权利凭证Negotiable securities 有价证券 negotiable 可流通的，可谈判的Deposit slip 存款单 slip制片、滑Warehouse receipt 仓单 warehouse n仓库、货栈Bills of lading 提单 lading n装船，装载 Guaranty contract 保证合同 guaranty n保证、抵押v保证等于guaranteeThe contracts of the house trades 商品房买卖合同Leasing Contract 租赁合同Cargo transportation contract 货运合同 cargo 货物、船货Technology contract 技术合同Technology Development 技术开发Technology Transfer 技术转让Void contract 无效合同 invalid 无效的Voidable contract 可撤销合同Conclude /enter into 订立（合同）conclude 推断、决定Performace/fulfill 履行（合同）Written form 书面形式Oral form 口头形式Offer 要约Acceptance 承诺Offeror 要约人Offeree 受要约人Withdraw 撤回、取钱 withhold 保留，不给Revoke 撤销Subject matter 标的物Remuneration 报酬Substantial modification 实质性变更 substance 物质、实质Principal 委托人、被代理人，本金 principle 原则Ratify 批准、认可Escrow 提存Obligor 债务人 secondary obligor 次债务人 debtor 债务人Oblige 债权人 迫使 creditor 债权人Refusal 优先取舍权、拒绝Evade debts 逃避债务 Petition 请愿、请求Lapse 失效、流逝Liquidated damages 违约金 liquidate v清算、偿付 liquidated 已偿付的Litigation 诉讼、起诉Deposit 定金，存款，保证金Force majeure 不可抗力Guaranty 保证guarantor 保证人 guarantee 被保证人Warranty 担保书、保证Limitation of action 诉讼时效 civil action 民事诉讼Judgment 判决The first carrier 第一承运人Inspection 检验Lessee 承租人 lessor 出租人Maintenance or repair 维修 maintain v 维修、维持Consignor 托运人、发货人 consignment 委托Carrier 承运人Consignee收获人Cargo货物Provided that 如果Freight 运费 weight 权重、重量Monopolize 垄断Royalty payment 提成支付Technical secret 技术秘密Developer 开发人 envelope 信封Commissioned development 委托开发Cooperative development 合作开发Assignment of patent 专利权转让Patent licensing专利实施许可 Negotiable instruments 票据Negotiate 谈判 negotiable 可流通的Promissory notes 本票 promissory 约定的，允诺的Bills of exchange 汇票Cheque/check 支票Rubber cheque 空头支票 rubber 橡皮Endorsement 背书Endorser 背书人 endorsee 被背书人Acceptance 承兑Acceptor 承兑人Recourse 追索Drawer 出票人 drawee 付款人 Holder 持票人 payee 收款人Principal /client 被代理人Particular 记载事项、详细说明Unauthorized agency 无权代理Ultra vires agency 越权代理 ultra 极端的 Principal –agent 委托代理Attachmentmeasures 保全措施 attachment 扣押财产Executive measure 执行措施 executive 执行的 exccution n执行Defense 抗辩Negotiate 转让Dishonour 拒绝付款Discount 贴现Consideration 对价、考虑Forfeit (因某种原因)丧失（权利等）罚金Forge伪造Alter 变造 alteration n
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