Whatever is worth doing is worth doing well.任何值得做的事就值得把它做好!科教园注册会计师辅导班为大家整理了以下关于会计英语的常用词汇，注会考试综合阶段是不容考生忽略的，祝同学们取得好成绩。
Delayed annuities 递延年金
Advanced annuities 预付年金
Perpetuity 永续年金
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
The best preparation for tomorrow is doing your best today.对明天做好的准备就是今天做到最好!科教园注册会计师学习资料为同学们提供了更多辅导内容，帮助考生在考前整理重点内容，全力冲刺注会考试。
