CPA综合测试专业英语词汇表

maintain implement approval as of cut-off corresponding figure corporate governance corporate governance relevant control risk environment consolidation confirmation component significance entity control comparative clearly trivial rationale process modification paragraph range auditor sampling risk audit risk file assurance assess evidence accordance applicable framework annual annual report analytical alternative procedure adverse documentation access information acceptance continuance client audit engagement inventory dilute restructure consolidate associate adjust franchise right foreign fixed assets finished goods financial instruments trade fair value bank deposit balance sheet balance asset work in progress value-added value-added tax unrealized retained earnings undistributed understandability temporary tangible tangible assets statutory Statement of Cash Flows special short-term shareholder share premium share capital segment reporting sales tax sales revenue salary revenue retrospective residual research development repurchase replacement rental related party related party recoverable recoverable amount recognize receipt advance raw material raw materials rate of return purchase diminution appropriation prior product adjustment present prepayment premium post patent paid-in ownership comprehensive operating profit operating activities non-current net profit net profits minority long-term loan lessor lessee lease labour property investment income investment cost investing activities interim interest rate interest intangible intangible assets insurance indirect income tax income statement impairment identifiable historical guarantee gross ratio grant goodwill concern going concern general administrative functional franchise provision investment employee benefit dividend disposal discretionary surplus rate discount rate discount factor disclosure direct method direct direct costs deferred debt debit current liabilities current current assets currency measurement credit principal activity method correction convertible liability Contingent liability contingent progress Construction in progress construction contract statement income consolidated balance sheet consignment compound financial instrument comparability equity fair cash on hand cash flow capitalization capital reserve calculate calculation surcharge combination business combination borrow value book value bill deposit transaction amortization expense event accumulated depreciation accounts receivable accounts payable policy accounting policies accounting period estimate depreciation receivable payable account treatment recognition period accounting