会计
1 会计估计 Accounting estimates
2 会计分期 Accounting period
3 会计政策 Accounting policies
4 会计确认 Accounting recognition
5 会计处理 Accounting treatment
6 应付账款 Accounts payable
7 应收账款 Accounts receivable
8 累计折旧 Accumulated depreciation
9 调整事项 Adjusting events
10 摊销费用 Amortization expense
11 公平交易 Arms-length transaction
12 资产 Assets
13 资产减值损失 Assets impairment loss
14 联营公司  Associates 
15 可供出售金融资产 Available-for-sale financial assets
16 坏账准备 Bad debt provision
17 年初余额 Balance at the beginning of year
18 年末余额 Balance at the end of year
19 资产负债表 Balance sheet
20 银行存款 Bank deposit
21 基本每股收益 Basic earnings per share
22 应收票据 Bills receivable
23 账面价值 Book value
24 借款费用 Borrowing costs
25 企业合并 Business combination
26 营业税金及附加 Business taxes and surcharges
27 计量 Calculation/Calculate 
28 资本公积 Capital reserve
29 资本化 Capitalization/Capitalized
30 现金流量 Cash flows
31 库存现金 Cash on hand
32 公允价值变动 Change in fair value
33 股东权益变动表 Changes in equity
34 可比性 Comparability
35 混合金融工具 Compound financial instruments
36 代销商品 Consignment goods
37 合并资产负债表 Consolidated balance sheet
38 合并利润表 Consolidated income statement
39 合并股东权益变动表 Consolidated statement of changes in equity
40 建造合同 Construction contract
41 在建工程 Construction in progress
42 或有资产 Contingent asset
43 或有负债 Contingent liability
44 可转换公司债券 Convertible notes
45 会计差错更正 Correction of accounting errors
46 成本法 Cost method
47 主营业务成本 Cost of sales from principal activities
48 贷 Credit
49 货币计量 Currency measurement
50 流动资产 Current assets
51 流动负债 Current liabilities
52 借 Debit
53 债务重组 Debt restructuring
54 递延收益 Deferred income
55 递延所得税 Deferred tax
56 递延所得税资产 Deferred tax assets
57 递延所得税负债 Deferred tax liabilities
58 折旧 Depreciation
59 稀释每股收益 Diluted earnings per share
60 直接费用 Direct costs
61 直接人工 Direct labour
62 直接材料 Direct materials
63 直接法 Direct method
64 披露 Disclosure
65 折现系数 Discount factor
66 折现率 Discount rate
67 任意盈余公积 Discretionary surplus reserve
68 处置成本 Disposal costs
69 应付股利 Dividend payable
70 应收股利 Dividend receivable
71 应付职工薪酬 Employee benefits payables
72 股权投资 Equity investment
73 权益法 Equity method
74 预计负债 Estimated liabilities/Provision
75 预计使用寿命 Estimated useful life
76 费用 Expenses
77 公允价值 Fair value
78 融资租赁 Finance lease
79 金融资产 Financial assets
80 交易性金融资产 Financial assets held for trading
81 财务费用 Financial expenses
82 金融工具 Financial instruments
83 金融负债 Financial liabilities
84 财务报告 Financial reporting
85 筹资活动 Financing activities
86 产成品 Finished products/goods
87 固定资产 Fixed assets
88 固定资产清理 Fixed assets pending for disposal
89 境外经营 Foreign operations
90 特许权 Franchise right
91 记账本位币 Functional currency
92 公允价值变动收益/（损失） Gains/Losses on changes in fair value
93 管理费用 General and administrative expenses
94 持续经营 Going concern
95 商誉 Goodwill
96 政府补助 Government grants
97 毛利率 Gross profit ratio
98 担保 Guarantee
99 持有至到期投资 Held-to-maturity investment
100 历史成本 Historical cost

CPA《公司战略与风险管理》英语词汇大纲