2021年注冊(cè)會(huì)計(jì)師考試大綱(綜合階段)

2021年注冊(cè)會(huì)計(jì)師考試大綱（綜合階段）注冊(cè)會(huì)計(jì)師全國統(tǒng)一考試大綱——綜合階段考試（2021年度）一、測(cè)試目標(biāo)注冊(cè)會(huì)計(jì)師全國統(tǒng)一考試綜合階段考試（以下簡(jiǎn)稱綜合階段考試）主要測(cè)試考生是否具備在職業(yè)環(huán)境中使用專業(yè)知識(shí)，保持職業(yè)價(jià)值觀、職業(yè)道德與職業(yè)態(tài)度，有效解決實(shí)務(wù)問題的水平，其中包括在國際環(huán)境下使用英語實(shí)行業(yè)務(wù)處理的水平。綜合階段考試要求考生在掌握專業(yè)階段各學(xué)科知識(shí)和基本技能的基礎(chǔ)上，通過必要的經(jīng)驗(yàn)積累，能夠綜合使用各學(xué)科知識(shí)和相關(guān)技能對(duì)職業(yè)環(huán)境中的實(shí)務(wù)案例，實(shí)行信息的篩選、甄別和判斷，識(shí)別業(yè)務(wù)問題的性質(zhì)、影響和要求等，使用所掌握的信息、知識(shí)實(shí)行深入的業(yè)務(wù)和財(cái)務(wù)分析及處理，提出有效的意見、建議或解決方案，并清晰地實(shí)行表達(dá)闡述。具體來講，考察考生下列水平：（一）與認(rèn)知、分析和評(píng)價(jià)相關(guān)的水平.識(shí)別業(yè)務(wù)、技術(shù)和職業(yè)道德問題；.應(yīng)用技術(shù)知識(shí)，確定需要解決的問題；.理解更廣泛的實(shí)體的經(jīng)濟(jì)活動(dòng)；.憑借已有知識(shí)、經(jīng)驗(yàn)以及邏輯推理的水平，理解所要解決問題和資料的相關(guān)性；.選擇恰當(dāng)?shù)姆治龉ぞ撸?依據(jù)要求、現(xiàn)狀和數(shù)據(jù)，實(shí)行分析；.評(píng)價(jià)信息的質(zhì)量；.分析優(yōu)勢(shì)、弱點(diǎn)、機(jī)會(huì)和威脅，并根據(jù)輕重緩急作出恰當(dāng)判斷；.考慮競(jìng)爭(zhēng)對(duì)手、企業(yè)內(nèi)部人員以及其他各方的反應(yīng)；.根據(jù)事件、影響、假設(shè)以及分析所形成的信息，得出結(jié)論，提出建議。（二）與書面溝通和表達(dá)相關(guān)的水平在分析、判斷和解決問題時(shí)，思路清晰、論據(jù)充分、邏輯嚴(yán)密、表達(dá)流暢。二、實(shí)務(wù)經(jīng)驗(yàn)要求考生參加綜合階段考試，理應(yīng)在參加注冊(cè)會(huì)計(jì)師全國統(tǒng)一考試專業(yè)階段考試過程中積累實(shí)務(wù)經(jīng)驗(yàn)的基礎(chǔ)上，持續(xù)增強(qiáng)實(shí)務(wù)經(jīng)驗(yàn)的積累。建議考生圍繞以下幾個(gè)方面積累實(shí)務(wù)經(jīng)驗(yàn)：保持職業(yè)敏感性和經(jīng)營(yíng)意識(shí)——能夠發(fā)現(xiàn)或意識(shí)到企業(yè)內(nèi)部、外部的問題和壓力的變化，并能評(píng)估企業(yè)的績(jī)效，有效識(shí)別和應(yīng)對(duì)風(fēng)險(xiǎn)。應(yīng)用技術(shù)知識(shí)——能夠在實(shí)際工作中應(yīng)用專業(yè)知識(shí)和技能。解決職業(yè)道德問題——能夠識(shí)別職業(yè)道德問題，并使用已有的知識(shí)和經(jīng)驗(yàn)評(píng)估事項(xiàng)的可能影響，作出恰當(dāng)?shù)臎Q策并提出處理建議。使用職業(yè)判斷——能夠提出恰當(dāng)、有效的，并符合組織戰(zhàn)略目標(biāo)的專業(yè)處理建議。具有良好溝通水平——能夠通過恰當(dāng)?shù)谋磉_(dá)，使提出的處理建議和解決方案有效地影響利益相關(guān)者。三、測(cè)試科目綜合階段考試設(shè)職業(yè)水平綜合測(cè)試科目，分成試卷一和試卷二（試卷一和試卷二各50分）。試卷一以鑒證業(yè)務(wù)為重點(diǎn)，內(nèi)容涉及會(huì)計(jì)、審計(jì)和稅法等專業(yè)領(lǐng)域；試卷二以管理咨詢和業(yè)務(wù)分析為重點(diǎn)，內(nèi)容涉及財(cái)務(wù)成本管理、公司戰(zhàn)略與風(fēng)險(xiǎn)管理和經(jīng)濟(jì)法等專業(yè)領(lǐng)域。試卷一設(shè)置英文題10分，試卷二設(shè)置英文題12分。試卷一和試卷二考試時(shí)間均為3.5小時(shí)。四、測(cè)試內(nèi)容職業(yè)水平綜合測(cè)試包括但不限于以下內(nèi)容：（一）會(huì)計(jì).金融資產(chǎn)（1）金融資產(chǎn)的定義和分類（2）以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn)（3）持有至到期投資（4）貸款和應(yīng)收款項(xiàng)（5）可供出售金融資產(chǎn)（6）金融資產(chǎn)減值（7）金融資產(chǎn)轉(zhuǎn)移.長(zhǎng)期股權(quán)投資（1）長(zhǎng)期股權(quán)投資的初始計(jì)量（2）長(zhǎng)期股權(quán)投資的后續(xù)計(jì)量（3）長(zhǎng)期股權(quán)投資核算方法的轉(zhuǎn)換及處置.固定資產(chǎn)（1）固定資產(chǎn)的確認(rèn)和初始計(jì)量（2）固定資產(chǎn)的后續(xù)計(jì)量（3）固定資產(chǎn)的處置.無形資產(chǎn)（1）無形資產(chǎn)的確認(rèn)和初始計(jì)量（2）內(nèi)部研究開發(fā)費(fèi)用的確認(rèn)和計(jì)量（3）無形資產(chǎn)的后續(xù)計(jì)量.投資性房地產(chǎn)（1）投資性房地產(chǎn)的特征與范圍（2）投資性房地產(chǎn)的確認(rèn)和初始計(jì)量（3）投資性房地產(chǎn)的后續(xù)計(jì)量（4）投資性房地產(chǎn)的轉(zhuǎn)換和處置.資產(chǎn)減值（1）資產(chǎn)減值概述（2）資產(chǎn)可收回金額的計(jì)量（3）資產(chǎn)減值損失的確認(rèn)與計(jì)量（4）資產(chǎn)組的認(rèn)定及減值處理（5）商譽(yù)減值測(cè)試與處理.收入、費(fèi)用和利潤(rùn)（1）收入（2）費(fèi)用（3）利潤(rùn).債務(wù)重組（1）債務(wù)重組的定義和重組方式（2）債務(wù)重組的會(huì)計(jì)處理.借款費(fèi)用（1）借款費(fèi)用概述（2）借款費(fèi)用的確認(rèn)（3）借款費(fèi)用的計(jì)量.所得稅（1）所得稅會(huì)計(jì)概述（2）資產(chǎn)、負(fù)債的計(jì)稅基礎(chǔ)及暫時(shí)性差異（3）遞延所得稅負(fù)債及遞延所得稅資產(chǎn)的確認(rèn)（4）所得稅費(fèi)用的確認(rèn)和計(jì)量.會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更和差錯(cuò)更正（1）會(huì)計(jì)政策及其變更（2）會(huì)計(jì)估計(jì)及其變更（3）前期差錯(cuò)及其更正.資產(chǎn)負(fù)債表日后事項(xiàng)（1）資產(chǎn)負(fù)債表日后事項(xiàng)概述（2）調(diào)整事項(xiàng)的會(huì)計(jì)處理（3）非調(diào)整事項(xiàng)的會(huì)計(jì)處理.企業(yè)合并（1）企業(yè)合并概述（2）同一控制下企業(yè)合并的處理（3）非同一控制下企業(yè)合并的處理.合并財(cái)務(wù)報(bào)表（1）合并財(cái)務(wù)報(bào)表概述（2）合并范圍的確定（3）合并財(cái)務(wù)報(bào)表編制的前期準(zhǔn)備事項(xiàng)及其程序（4）長(zhǎng)期股權(quán)投資與所有者權(quán)益的合并處理（同一控制下）（5）長(zhǎng)期股權(quán)投資與所有者權(quán)益的合并處理（非同一控制下）（6）內(nèi)部商品交易的合并處理（7）內(nèi)部債權(quán)債務(wù)的合并處理（8）內(nèi)部固定資產(chǎn)交易的合并處理（9）內(nèi)部無形資產(chǎn)交易的合并處理0）所得稅會(huì)計(jì)相關(guān)的合并處理1）合并現(xiàn)金流量表的編制2）本期增加子公司和減少子公司的合并處理15.每股收益（1）每股收益概述（2）基本每股收益（3）稀釋每股收益（4）每股收益的列報(bào)（二）審計(jì).審計(jì)計(jì)劃（1）初步業(yè)務(wù)活動(dòng)（2）總體審計(jì)策略和具體審計(jì)計(jì)劃（3）審計(jì)重要性（4）利用專家的工作（5）利用內(nèi)部審計(jì)工作（6）注冊(cè)會(huì)計(jì)師與治理層的溝通.風(fēng)險(xiǎn)評(píng)估（1）風(fēng)險(xiǎn)評(píng)估程序、信息來源以及項(xiàng)目組內(nèi)部的討論（2）了解被審計(jì)單位及其環(huán)境（3）了解被審計(jì)單位的內(nèi)部控制（4）評(píng)估重大錯(cuò)報(bào)風(fēng)險(xiǎn)（5）特定項(xiàng)目的風(fēng)險(xiǎn)評(píng)估.風(fēng)險(xiǎn)應(yīng)對(duì)（1）針對(duì)財(cái)務(wù)報(bào)表層次重大錯(cuò)報(bào)風(fēng)險(xiǎn)的總體應(yīng)對(duì)措施（2）針對(duì)認(rèn)定層次重大錯(cuò)報(bào)風(fēng)險(xiǎn)的進(jìn)一步審計(jì)程序（3）控制測(cè)試（4）實(shí)質(zhì)性程序（5）特定項(xiàng)目的風(fēng)險(xiǎn)應(yīng)對(duì).銷售與收款循環(huán)的審計(jì)（1）銷售與收款循環(huán)的特點(diǎn)（2）銷售與收款循環(huán)的內(nèi)部控制和控制測(cè)試（8）（8）合并過程（3）銷售與收款循環(huán)的實(shí)質(zhì)性程序.采購與付款循環(huán)的審計(jì)（1）采購與付款循環(huán)的特點(diǎn)（2）采購與付款循環(huán)的內(nèi)部控制和控制測(cè)試（3）采購與付款循環(huán)的實(shí)質(zhì)性程序.生產(chǎn)與存貨循環(huán)的審計(jì)（1）生產(chǎn)與存貨循環(huán)的特點(diǎn)（2）生產(chǎn)與存貨循環(huán)的內(nèi)部控制和控制測(cè)試（3）生產(chǎn)與存貨循環(huán)的實(shí)質(zhì)性程序.對(duì)舞弊和法律法規(guī)的考慮（1）財(cái)務(wù)報(bào)表審計(jì)中與舞弊相關(guān)的責(zé)任（2）財(cái)務(wù)報(bào)表審計(jì)中對(duì)法律法規(guī)的考慮.對(duì)集團(tuán)財(cái)務(wù)報(bào)表審計(jì)的特殊考慮（1）與集團(tuán)財(cái)務(wù)報(bào)表審計(jì)相關(guān)的概念（2）集團(tuán)財(cái)務(wù)報(bào)表審計(jì)中的責(zé)任設(shè)定和注冊(cè)會(huì)計(jì)師的目標(biāo)（3）集團(tuán)審計(jì)業(yè)務(wù)的承接與保持（4）了解集團(tuán)及其環(huán)境、集團(tuán)組成部分及其環(huán)境（5）了解組成部分注冊(cè)會(huì)計(jì)師（6）重要性（7）針對(duì)評(píng)估的風(fēng)險(xiǎn)采取的應(yīng)對(duì)措施（9）與組成部分注冊(cè)會(huì)計(jì)師的溝通（10）評(píng)價(jià)審計(jì)證據(jù)的充分性和適當(dāng)性（11）與集團(tuán)管理層和集團(tuán)治理層的溝通.完成審計(jì)工作（1）完成審計(jì)工作概述（2）期后事項(xiàng)（3）書面聲明.審計(jì)報(bào)告（1）審計(jì)報(bào)告概述（2）審計(jì)意見的形成和審計(jì)報(bào)告的類型（3）審計(jì)報(bào)告的基本內(nèi)容（4）非標(biāo)準(zhǔn)審計(jì)報(bào)告.會(huì)計(jì)師事務(wù)所業(yè)務(wù)質(zhì)量控制（1）質(zhì)量控制制度的目標(biāo)和對(duì)業(yè)務(wù)質(zhì)量承擔(dān)的領(lǐng)導(dǎo)責(zé)任（2）相關(guān)職業(yè)道德要求（3）客戶關(guān)系和具體業(yè)務(wù)的接受與保持（4）人力資源（5）業(yè)務(wù)執(zhí)行（6）監(jiān)控.職業(yè)道德基本原則和概念框架（1）職業(yè)道德基本原則（2）職業(yè)道德概念框架（3）注冊(cè)會(huì)計(jì)師對(duì)職業(yè)道德概念框架的具體使用（4）非執(zhí)業(yè)會(huì)員對(duì)職業(yè)道德概念框架的使用.審計(jì)業(yè)務(wù)對(duì)獨(dú)立性的要求（1）基本要求（2）經(jīng)濟(jì)利益（3）貸款和擔(dān)保以及商業(yè)關(guān)系、家庭和私人關(guān)系（4）與審計(jì)客戶發(fā)生雇傭關(guān)系（5）與審計(jì)客戶長(zhǎng)期存有業(yè)務(wù)關(guān)系（6）為審計(jì)客戶提供非鑒證服務(wù)（7）收費(fèi)（8）影響?yīng)毩⑿缘钠渌马?xiàng)（三）稅法.增值稅法（1）征稅范圍及納稅義務(wù)人（2）稅率與征收率（3）一般計(jì)稅方法應(yīng)納稅額的計(jì)算（4）特殊經(jīng)營(yíng)行為的稅務(wù)處理（5）進(jìn)口貨物征稅、出口貨物和服務(wù)退（免）稅（6）增值稅征收管理、專用發(fā)票的使用與管理.消費(fèi)稅法（1）納稅義務(wù)人與征稅范圍（2）稅目與稅率（3）計(jì)稅依據(jù)與應(yīng)納稅額計(jì)算.營(yíng)業(yè)稅法（1）納稅義務(wù)人與扣繳義務(wù)人（2）稅目與稅率（3）計(jì)稅依據(jù)（4）應(yīng)納稅額計(jì)算與特殊經(jīng)營(yíng)行為的稅務(wù)處理（5）稅收優(yōu)惠.資源稅法和土地增值稅法（1）資源稅納稅義務(wù)人、稅目與稅率（2）資源稅計(jì)稅依據(jù)與應(yīng)納稅額的計(jì)算（3）資源稅稅收優(yōu)惠和征收管理（4）土地增值稅納稅義務(wù)人與征稅范圍（5）土地增值稅稅率、應(yīng)稅收入與扣除項(xiàng)目（6）土地增值稅應(yīng)納稅額的計(jì)算（7）土地增值稅稅收優(yōu)惠和征收管理.房產(chǎn)稅法、城鎮(zhèn)土地使用稅法（1）房產(chǎn)稅法（2）城鎮(zhèn)土地使用稅法.企業(yè)所得稅法（1）（1）期權(quán)概述（2）（2）財(cái)務(wù)預(yù)測(cè)（1）應(yīng)納稅所得額的計(jì)算（2）資產(chǎn)的稅務(wù)處理和資產(chǎn)損失稅前扣除的所得稅處理（3）企業(yè)重組的所得稅處理（4）稅收優(yōu)惠（5）應(yīng)納稅額的計(jì)算（6）特別納稅調(diào)整（7）征收管理.個(gè)人所得稅法（1）納稅義務(wù)人與征稅范圍（2）稅率與應(yīng)納稅所得額的確定（3）應(yīng)納稅額的計(jì)算（4）稅收優(yōu)惠.稅務(wù)籌劃（四）財(cái)務(wù)成本管理.財(cái)務(wù)報(bào)表分析（1）財(cái)務(wù)報(bào)表分析概述（2）財(cái)務(wù)比率分析（3）管理用財(cái)務(wù)報(bào)表分析.長(zhǎng)期計(jì)劃與財(cái)務(wù)預(yù)測(cè)（1）長(zhǎng)期計(jì)劃（3）增長(zhǎng)率與資金需求.財(cái)務(wù)估價(jià)的基礎(chǔ)概念（1）貨幣的時(shí)間價(jià)值（2）風(fēng)險(xiǎn)和報(bào)酬.債券和股票估價(jià)（1）債券估價(jià)（2）股票估價(jià).資本成本（1）資本成本概述（2）普通股成本（3）債務(wù)成本（4）加權(quán)平均資本成本.企業(yè)價(jià)值評(píng)估（1）現(xiàn)金流量折現(xiàn)模型（2）相對(duì)價(jià)值法.資本預(yù)算（1）項(xiàng)目評(píng)價(jià)的方法（2）投資項(xiàng)目現(xiàn)金流量的估計(jì)（3）項(xiàng)目風(fēng)險(xiǎn)的衡量與處置.期權(quán)估價(jià)（2）期權(quán)價(jià)值評(píng)估的方法.資本結(jié)構(gòu)（1）杠桿原理（2）資本結(jié)構(gòu)理論及決策.股利分配（1）利潤(rùn)分配概述（2）股利支付的程序和方式（3）股利理論與股利分配政策（4）股票股利、股票分割和股票回購.普通股和長(zhǎng)期負(fù)債籌資（1）普通股籌資（2）長(zhǎng)期負(fù)債籌資.其他長(zhǎng)期籌資（1）租賃（2）混合籌資.營(yíng)運(yùn)資本投資（1）現(xiàn)金和有價(jià)證券（2）應(yīng)收賬款（3）存貨.營(yíng)運(yùn)資本籌資（1）營(yíng)運(yùn)資本籌資政策（2）（2）短期籌資.成本管理會(huì)計(jì)（1）成本會(huì)計(jì)（2）管理會(huì)計(jì)（五）公司戰(zhàn)略與風(fēng)險(xiǎn)管理戰(zhàn)略分析（1）企業(yè)外部環(huán)境分析（2）企業(yè)內(nèi)部環(huán)境分析戰(zhàn)略選擇（1）總體戰(zhàn)略（公司層戰(zhàn)略）（2）業(yè)務(wù)單位戰(zhàn)略（3）國際化經(jīng)營(yíng)戰(zhàn)略戰(zhàn)略實(shí)施（1）公司戰(zhàn)略與組織結(jié)構(gòu)（2）公司戰(zhàn)略與企業(yè)文化（3）戰(zhàn)略控制（4）戰(zhàn)略變革管理（5）戰(zhàn)略管理中的權(quán)力與利益相關(guān)者風(fēng)險(xiǎn)與風(fēng)險(xiǎn)管理（1）風(fēng)險(xiǎn)管理的目標(biāo)（2）風(fēng)險(xiǎn)管理基本流程（4）（4）債務(wù)人財(cái)產(chǎn)（8）（8）違約責(zé)任（3）風(fēng)險(xiǎn)管理體系風(fēng)險(xiǎn)管理框架下的內(nèi)部控制（1）內(nèi)部控制基本規(guī)范（2）內(nèi)部控制應(yīng)用指引（3）內(nèi)部控制評(píng)價(jià)（六）經(jīng)濟(jì)法.物權(quán)法律制度（1）物權(quán)法律制度概述（2）物權(quán)變動(dòng)（3）所有權(quán)（4）用益物權(quán)（5）擔(dān)保物權(quán).合同法律制度（1）合同的基本理論（2）合同的訂立（3）合同的效力（4）合同的履行（5）保證與定金（6）合同的變更與轉(zhuǎn)讓（7）合同的終止（9）幾類主要的有名合同.公司法律制度（1）公司法律制度概述（2）股份有限公司（3）有限責(zé)任公司（4）公司董事、監(jiān)事、高級(jí)管理人員（5）公司的財(cái)務(wù)會(huì)計(jì)（6）公司合并、分立與減資（7）公司解散和清算.證券法律制度（1）證券法律制度概述（2）股票的發(fā)行（3）公司債券的發(fā)行與交易（4）股票交易市場(chǎng)（5）上市公司收購和重組（6）證券欺詐的法律責(zé)任.企業(yè)破產(chǎn)法律制度（1）破產(chǎn)法律制度概述（2）破產(chǎn)申請(qǐng)與受理（3）管理人制度（5）破產(chǎn)債權(quán)（6）債權(quán)人會(huì)議（7）重整程序（8）和解制度（9）破產(chǎn)清算程序6.反壟斷法律制度（1）反壟斷法律制度概述（2）壟斷協(xié)議規(guī)制制度（3）濫用市場(chǎng)支配地位規(guī)制制度（4）經(jīng)營(yíng)者集中反壟斷審查制度（5）濫用行政權(quán)力排除、限制競(jìng)爭(zhēng)規(guī)制制度附錄：職業(yè)水平綜合測(cè)試涉及的主要專業(yè)術(shù)語中英文對(duì)照表職業(yè)水平綜合測(cè)試涉及的主要專業(yè)術(shù)語中英文對(duì)照表會(huì)計(jì)會(huì)計(jì)估計(jì)Accountingestimates會(huì)計(jì)分期Accountingperiod會(huì)計(jì)政策Accountingpolicies會(huì)計(jì)確認(rèn)Accountingrecognition會(huì)計(jì)處理Accountingtreatment應(yīng)付賬款A(yù)ccountspayable應(yīng)收賬款A(yù)ccountsreceivable累計(jì)折舊Accumulateddepreciation調(diào)整事項(xiàng)Adjustingevents攤銷費(fèi)用Amortizationexpense公平交易Arms-lengthtransaction資產(chǎn)Assets資產(chǎn)減值損失Assetsimpairmentloss聯(lián)營(yíng)公司Associates可供出售金融資產(chǎn)Available-for-salefinancialassets壞賬準(zhǔn)備Baddebtprovision年初余額Balanceatthebeginningofyear年末余額Balanceattheendofyear資產(chǎn)負(fù)債表Balancesheet銀行存款Bankdeposit基本每股收益Basicearningspershare應(yīng)收票據(jù)Billsreceivable賬面價(jià)值Bookvalue借款費(fèi)用Borrowingcosts企業(yè)合并Businesscombination營(yíng)業(yè)稅金及附加Businesstaxesandsurcharges計(jì)量Calculation/Calculate資本公積Capitalreserve資本化Capitalization/Capitalized現(xiàn)金流量Cashflows庫存現(xiàn)金Cashonhand公允價(jià)值變動(dòng)Changeinfairvalue股東權(quán)益變動(dòng)表Changesinequity可比性Comparability混合金融工具Compoundfinancialinstruments代銷商品Consignmentgoods合并資產(chǎn)負(fù)債表Consolidatedbalancesheet合并利潤(rùn)表Consolidatedincomestatement合并股東權(quán)益變動(dòng)表Consolidatedstatementofchangesinequity建造合同Constructioncontract在建工程Constructioninprogress或有資產(chǎn)Contingentasset或有負(fù)債Contingentliability可轉(zhuǎn)換公司債券Convertiblenotes會(huì)計(jì)差錯(cuò)更正Correctionofaccountingerrors成本法Costmethod主營(yíng)業(yè)務(wù)成本Costofsalesfromprincipalactivities貸Credit貨幣計(jì)量Currencymeasurement流動(dòng)資產(chǎn)Currentassets流動(dòng)負(fù)債Currentliabilities借Debit債務(wù)重組Debtrestructuring遞延收益Deferredincome遞延所得稅Deferredtax遞延所得稅資產(chǎn)Deferredtaxassets遞延所得稅負(fù)債Deferredtaxliabilities折舊Depreciation稀釋每股收益Dilutedearningspershare直接費(fèi)用Directcosts直接人工Directlabour直接材料Directmaterials直接法Directmethod披露Disclosure折現(xiàn)系數(shù)Discountfactor折現(xiàn)率Discountrate任意盈余公積Discretionarysurplusreserve處置成本Disposalcosts應(yīng)付股利Dividendpayable應(yīng)收股利Dividendreceivable應(yīng)付職工薪酬Employeebenefitspayables股權(quán)投資Equityinvestment權(quán)益法Equitymethod預(yù)計(jì)負(fù)債Estimatedliabilities/Provision預(yù)計(jì)使用壽命Estimatedusefullife費(fèi)用Expenses公允價(jià)值Fairvalue融資租賃Financelease金融資產(chǎn)Financialassets交易性金融資產(chǎn)Financialassetsheldfortrading財(cái)務(wù)費(fèi)用Financialexpenses金融工具Financialinstruments金融負(fù)債Financialliabilities財(cái)務(wù)報(bào)告Financialreporting籌資活動(dòng)Financingactivities產(chǎn)成品Finishedproducts/goods固定資產(chǎn)Fixedassets固定資產(chǎn)清理Fixedassetspendingfordisposal境外經(jīng)營(yíng)Foreignoperations特許權(quán)Franchiseright記賬本位幣Functionalcurrency公允價(jià)值變動(dòng)收益/（損失）Gains/Lossesonchangesinfairvalue管理費(fèi)用Generalandadministrativeexpenses持續(xù)經(jīng)營(yíng)Goingconcern商譽(yù)Goodwill政府補(bǔ)助Governmentgrants毛利率Grossprofitratio擔(dān)保Guarantee持有至到期投資Held-to-maturityinvestment歷史成本Historicalcost可辨認(rèn)性Identifiable減值損失Impairmentloss減值準(zhǔn)備Impairmentlosses利潤(rùn)表Incomestatement所得稅Incometax間接法Indirectmethod保險(xiǎn)費(fèi)Insuranceexpense無形資產(chǎn)Intangibleassets應(yīng)付利息Interestpayable利率Interestrate應(yīng)收利息Interestreceivable集團(tuán)內(nèi)部銷售Inter-groupsales中期財(cái)務(wù)報(bào)表Interimfinancialstatements存貨Inventories投資活動(dòng)Investingactivities投資成本Investmentcost投資收益Investmentincome投資性房地產(chǎn)Investmentproperty合營(yíng)企業(yè)Joint-venture勞務(wù)成本Labourcosts土地使用權(quán)Landuseright租賃Lease承租人Lessee出租人Lessor負(fù)債Liability/Liabilities貸款Loan長(zhǎng)期股權(quán)投資Long-termequityinvestment長(zhǎng)期借款Long-termloans長(zhǎng)期應(yīng)付款Long-termpayable長(zhǎng)期應(yīng)收款Long-termreceivables少數(shù)股東權(quán)益Minorityinterests凈利潤(rùn)Netprofits非調(diào)整事項(xiàng)Non-adjustingevents非流動(dòng)性負(fù)債Non-currentliabilities營(yíng)業(yè)外支出Non-operatingexpenses營(yíng)業(yè)外收入Non-operatingincome經(jīng)營(yíng)活動(dòng)Operatingactivities經(jīng)營(yíng)租賃Operatinglease營(yíng)業(yè)利潤(rùn)Operatingprofit其他資本公積Othercapitalreserve其他綜合收益Othercomprehensiveincome其他業(yè)務(wù)收入Otheroperatingincome其他應(yīng)付款Otherpayables其他應(yīng)收款Otherreceivables所有者權(quán)益Owner’sequity所有權(quán)Ownership實(shí)收資本Paid-incapital專利權(quán)Patent資產(chǎn)負(fù)債表日后事項(xiàng)Postbalancesheetevents溢價(jià)Premium預(yù)付款Prepayment現(xiàn)值Presentvalue以前年度損益事項(xiàng)Prioryearprofit/lossadjustment商品Product利潤(rùn)Profit利潤(rùn)分配Profitappropriation存貨跌價(jià)準(zhǔn)備Provisionfordiminutioninvalueofinventories固定資產(chǎn)減值準(zhǔn)備Provisionforimpairmentoffixedassets損失準(zhǔn)備Provisionforloss采購成本Purchasecosts報(bào)酬率Rateofreturn原材料Rawmaterials預(yù)收款項(xiàng)Receiptsinadvance確認(rèn)Recognition/Recognize可收回金額Recoverableamount可變現(xiàn)凈值Recoverablevalue關(guān)聯(lián)交易R(shí)elatedpartytransactions關(guān)聯(lián)方Relatedparty(ies)租賃收入Rentalincome重置成本Replacementcosts回購Repurchase研究開發(fā)費(fèi)用Researchanddevelopmentcosts殘值Residualvalue重組Restructuring追溯調(diào)整Retrospectiveadjustments銷售商品收入Revenuefromsalesofgoods收入Revenue/Income職工薪酬Salarycosts售后租回交易Saleandleaseback主營(yíng)業(yè)務(wù)收入Salesfromprincipalactivities銷售退回Salesreturn銷售額Salesrevenue銷售稅Salestax分部報(bào)告Segmentreporting銷售費(fèi)用Sellingexpenses股本Sharecapital股份期權(quán)Shareoptions股本/資本溢價(jià)Share/Capitalpremium所有者權(quán)益Shareholders’equity短期借款Short-termloans專項(xiàng)應(yīng)付款Specialpayables現(xiàn)金流量表Statementofcashflows法定盈余公積Statutorysurplusreserve盈余公積Surplusreserves有形資產(chǎn)Tangibleassets計(jì)稅基礎(chǔ)Taxbasis應(yīng)交稅費(fèi)Taxespayable暫時(shí)性差異Temporarydifferences交易費(fèi)用Transactioncosts可理解性Understandability未分配利潤(rùn)Undistributedprofit/Retainedearnings未實(shí)現(xiàn)融資收益Unrealizedcapitalgain增值稅Value-addedtax在產(chǎn)品Workinprogress審計(jì)客戶關(guān)系和審計(jì)業(yè)務(wù)的接受與保持Acceptanceandcontinuanceofclientandauditengagement訪問控制Accesscontrols接觸信息/審計(jì)工作底稿Accesstoinformation/Auditdocumentation否定意見Adverseopinion替代程序Alternativeprocedures分析程序Analyticalprocedures在集團(tuán)層面實(shí)施的分析程序Analyticalproceduresatgrouplevel年度報(bào)告Annualreport適用的財(cái)務(wù)報(bào)告框架Applicablefinancialreportingframework按照適用的財(cái)務(wù)報(bào)告編制基礎(chǔ)得到恰當(dāng)會(huì)計(jì)處理和披露Appropriatelyaccountedforanddisclosedinaccordancewiththeapplicablefinancialreportingframework（審計(jì)證據(jù)的）適當(dāng)性Appropriateness（ofauditevidence）認(rèn)定Assertions評(píng)估Assess保證Assurance審計(jì)調(diào)整Auditadjustment審計(jì)工作底稿Auditdocumentation/Auditworkingpaper審計(jì)證據(jù)Auditevidence審計(jì)檔案Auditfile會(huì)計(jì)師事務(wù)所Auditfirm/Accountingfirm審計(jì)意見Auditopinion審計(jì)計(jì)劃Auditplan審計(jì)風(fēng)險(xiǎn)Auditrisk審計(jì)抽樣（抽樣）Auditsampling（sampling）注冊(cè)會(huì)計(jì)師（審計(jì)師）Auditor注冊(cè)會(huì)計(jì)師與財(cái)務(wù)信息Auditorandfinancialinformation注冊(cè)會(huì)計(jì)師的專家Auditor’sexpert注冊(cè)會(huì)計(jì)師的點(diǎn)估計(jì)或區(qū)間估計(jì)Auditor’spointestimateorauditor’srange導(dǎo)致非無保留意見的事項(xiàng)段Basisformodificationparagraph業(yè)務(wù)流程Businessprocess（交易的）商業(yè)理由Businessrationale經(jīng)營(yíng)風(fēng)險(xiǎn)業(yè)務(wù)風(fēng)險(xiǎn)Businessrisk明顯微小Clearlytrivial比較財(cái)務(wù)報(bào)表Comparativefinancialstatements比較信息Comparativeinformation被審計(jì)單位的互補(bǔ)性控制Compensatingcontrolsofentityunderaudit完整性Completeness對(duì)集團(tuán)具有財(cái)務(wù)重大性的單個(gè)組成部分Componentsthatareofindividualfinancialsignificancetothegroup計(jì)算機(jī)輔助審計(jì)技術(shù)Computer-assistedaudittechniques審計(jì)的前提條件Conditionsforanaudit詢證函Confirmation合并過程Consolidationprocess控制活動(dòng)Controlactivities控制環(huán)境Controlenvironment控制風(fēng)險(xiǎn)Controlrisk與審計(jì)相關(guān)的控制Controlsrelevanttotheaudit公司治理Corporategovernance對(duì)應(yīng)數(shù)據(jù)Correspondingfigures截止Cut-off/Asof(date)報(bào)告日(與質(zhì)量控制相關(guān))Dateofreport(inrelationtoqualitycontrol)財(cái)務(wù)報(bào)表批準(zhǔn)日Dateoftheapprovalofthefinancialstatements審計(jì)報(bào)告日Dateoftheauditor’sreport財(cái)務(wù)報(bào)表日Dateofthefinancialstatements設(shè)計(jì)、執(zhí)行和維護(hù)適當(dāng)?shù)目刂艱esign,implementandmaintainadequatecontrols(over)檢查風(fēng)險(xiǎn)Detectionrisk偏差Deviations無法表示意見Disclaimerofopinion雙重目的測(cè)試Dual-purposetest強(qiáng)調(diào)事項(xiàng)段Emphasisofmatterparagraph業(yè)務(wù)工作底稿Engagementdocumentation/workingpaper業(yè)務(wù)約定書Engagementletter項(xiàng)目合伙人Engagementpartner項(xiàng)目質(zhì)量控制復(fù)核Engagementqualitycontrolreview項(xiàng)目質(zhì)量控制復(fù)核人員Engagementqualitycontrolreviewer項(xiàng)目組Engagementteam被審計(jì)單位的風(fēng)險(xiǎn)評(píng)估過程Entity’sriskassessmentprocess評(píng)價(jià)Evaluate可能導(dǎo)致對(duì)被審計(jì)單位持續(xù)經(jīng)營(yíng)水平產(chǎn)生重大疑慮的事項(xiàng)或情況Eventsorconditionsthatmaycastsignificantdoubtontheentity’sabilitytocontinueasagoingconcern不符事項(xiàng)Exception存有Existence有經(jīng)驗(yàn)的注冊(cè)會(huì)計(jì)師Experiencedauditor專長(zhǎng)Expertise信賴水準(zhǔn)Extentofreliance函證Externalconfirmation事實(shí)錯(cuò)報(bào)、判斷錯(cuò)報(bào)和推斷錯(cuò)報(bào)Factualmisstatements,judgementalmisstatementsandprojectedmisstatements財(cái)務(wù)報(bào)表Financialstatements舞弊Fraud舞弊風(fēng)險(xiǎn)因素Fraudriskfactors虛假財(cái)務(wù)報(bào)告Fraudulentfinancialreporting對(duì)財(cái)務(wù)報(bào)表使用者理解財(cái)務(wù)報(bào)表至關(guān)主要Fundamentaltousers’understandingofthefinancialstatements治理Governance集團(tuán)Group集團(tuán)項(xiàng)目合伙人Groupengagementpartner集團(tuán)層面控制Group-widecontrols歷史財(cái)務(wù)信息Historicalfinancialinformation識(shí)別、評(píng)估和應(yīng)對(duì)重大錯(cuò)報(bào)風(fēng)險(xiǎn)Identify,assessandrespondtoriskofmaterialmisstatement無法獲取充分、適當(dāng)?shù)膶徲?jì)證據(jù)Inabilitytoobtainsufficientappropriateauditevidence后任注冊(cè)會(huì)計(jì)師Incomingauditor不一致Inconsistency獨(dú)立性Independence與財(cái)務(wù)報(bào)告相關(guān)的信息系統(tǒng)Informationsystemrelevanttofinancialreporting審計(jì)的固有限制Inherentlimitationofaudit固有風(fēng)險(xiǎn)Inherentrisk首次審計(jì)業(yè)務(wù)Initialauditengagement生成、記錄、處理和報(bào)告交易Initiate,record,processandreporttransactions詢問Inquiry檢查Inspection中期財(cái)務(wù)信息或報(bào)表Interimfinancialinformationorstatements內(nèi)部審計(jì)師Internalauditors內(nèi)部控制Internalcontrol內(nèi)部控制缺陷Internalcontroldeficiency國際財(cái)務(wù)報(bào)告準(zhǔn)則InternationalFinancialReportingStandards調(diào)查Investigate財(cái)務(wù)報(bào)表報(bào)出日Issuancedateofthefinancialstatements信息技術(shù)應(yīng)用控制ITapplicationcontrols信息技術(shù)環(huán)境ITenvironment會(huì)計(jì)分錄和其他調(diào)整Journalentriesandotheradjustments會(huì)計(jì)分錄Journalentry/entries嚴(yán)重水準(zhǔn)Levelofsignificance上市公司實(shí)體Listedentity管理層Management管理層偏向Managementbias管理層凌駕于控制之上Managementoverrideofcontrols管理*聲明書Managementrepresentationletter管理層對(duì)其自身責(zé)任的認(rèn)可與理解Management’sacknowledgementandunderstandingofitsresponsibilities管理層的專家Management’sexpert重大類別的交易、賬戶余額和披露Materialclassesoftransactions,accountbalancesanddisclosure重大不確定性Materialuncertainty財(cái)務(wù)報(bào)表整體的重要性Materialityforthefinancialstatementsasawhole侵占資產(chǎn)Misappropriationofassets錯(cuò)報(bào)Misstatement對(duì)事實(shí)的錯(cuò)報(bào)Misstatementoffact非標(biāo)準(zhǔn)審計(jì)報(bào)告Modifiedauditreport非無保留意見Modifiedopinion監(jiān)控Monitoring對(duì)控制的監(jiān)督Monitoringofcontrols審計(jì)程序的性質(zhì)、時(shí)間安排和范圍Nature,timingandextentofauditprocedures消極式函證Negativeconfirmation網(wǎng)絡(luò)事務(wù)所Networkfirm違反法律法規(guī)Non-compliance未回函Non-response非抽樣風(fēng)險(xiǎn)Non-samplingrisk觀察Observation發(fā)生Occurrence期初余額Openingbalances內(nèi)部控制的運(yùn)行有效性O(shè)peratingeffectivenessofinternalcontrol其他信息Otherinformation其他事項(xiàng)段Othermatterparagraph會(huì)計(jì)估計(jì)的結(jié)果Outcomeofanaccountingestimate超出正常經(jīng)營(yíng)過程Outsidethenormalcourseofbusiness總體審計(jì)方案Overallauditapproach總體審計(jì)策略O(shè)verallauditstrategy總體結(jié)論Overallconclusion總體應(yīng)對(duì)措施Overallresponses合伙人Partner實(shí)際執(zhí)行的重要性Performancemateriality人員Personnel廣泛性Pervasive計(jì)劃活動(dòng)Planningactivities總體Population/Overall積極式函證Positiveconfirmation執(zhí)業(yè)人員Practitioner前任注冊(cè)會(huì)計(jì)師Predecessorauditor初步業(yè)務(wù)活動(dòng)Preliminaryengagementactivities與管理層和治理層（如適用）責(zé)任相關(guān)的執(zhí)行審計(jì)工作的前提Premise,relatingtotheresponsibilitiesofmanagementand,whereappropriate,thosechargedwithgovernance,onwhichanauditisconducted編制和列報(bào)財(cái)務(wù)報(bào)表Prepareandpresentthefinancialstatements列報(bào)與披露Presentationanddisclosure收入確認(rèn)存有舞弊風(fēng)險(xiǎn)的假定Presumedfraudrisksinrevenuerecognition防止或發(fā)現(xiàn)并糾正重大錯(cuò)報(bào)Preventordetectandcorrectmaterialmisstatement專業(yè)勝任水平Professionalcompetence職業(yè)判斷Professionaljudgment職業(yè)懷疑態(tài)度Professionalskepticism業(yè)務(wù)執(zhí)行Provisionofservice/Deliveryofservice通常對(duì)決定財(cái)務(wù)報(bào)表中的重大金額和披露有直接影響的法律法規(guī)的規(guī)定Provisionsoflawsandregulationsgenerallyrecognizedtohaveadirecteffectonthedeterminationofmaterialamountsanddisclosuresinthefinancialstatements具有適當(dāng)資格的外部人員Qualifiedexternalperson保留意見Qualifiedopinion量化財(cái)務(wù)影響Quantificationofthefinancialimpacts合理保證(針對(duì)審計(jì)業(yè)務(wù)和質(zhì)量控制)Reasonableassurance(inthecontextofauditengagements,andinqualitycontrol)合理性測(cè)試Reasonablenesstest重新計(jì)算Re-calculation連續(xù)審計(jì)業(yè)務(wù)Recurringauditengagements將認(rèn)定層次的審計(jì)風(fēng)險(xiǎn)降至可接受的低水平Reduceauditriskattheassertionleveltoanacceptablylowlevel關(guān)聯(lián)方Relatedparties具有支配性影響的關(guān)聯(lián)方Relatedpartieswithdominantinfluence管理層以前未識(shí)別或未向注冊(cè)會(huì)計(jì)師披露的關(guān)聯(lián)方關(guān)系或關(guān)聯(lián)方交易R(shí)elatedpartyrelationshipsortransactionsthatmanagementhasnotidentifiedordisclosedtotheauditor按照等同于公平交易中通行的條款執(zhí)行的關(guān)聯(lián)方交易R(shí)elatedpartytransactionsconductedontermsequivalenttothoseprevailinginanarm’slengthtransaction(審計(jì)證據(jù)的)相關(guān)性和可靠性Relevanceandreliability(ofauditevidence)相關(guān)職業(yè)道德要求Relevantethicalrequirements剩余期間Remainingperiod重新執(zhí)行Re-performance管理層施加的限制Restrictionsimposedbymanagement復(fù)核(與質(zhì)量控制相關(guān))Review(inrelationtoqualitycontrol)權(quán)利與義務(wù)Rightsandobligations風(fēng)險(xiǎn)評(píng)估程序Riskassessmentprocedures重大錯(cuò)報(bào)風(fēng)險(xiǎn)Riskofmaterialmisstatement財(cái)務(wù)報(bào)表層次和認(rèn)定層次的重大錯(cuò)報(bào)風(fēng)險(xiǎn)Riskofmaterialmisstatementatfinancialstatementlevelandatassertionlevel樣本量Samplesize抽樣Sampling抽樣風(fēng)險(xiǎn)Samplingrisk抽樣單元Samplingunit選擇和使用會(huì)計(jì)政策Selectionandapplicationofaccountingpolicies選擇測(cè)試項(xiàng)目Selectionofitemsfortesting重要組成部分Significantcomponent值得注重的內(nèi)部控制缺陷Significantdeficienciesininternalcontrol重大事項(xiàng)Significantmatters特別風(fēng)險(xiǎn)Significantrisk重大非常規(guī)交易Significantunusualtransactions特定的審計(jì)程序Specifiedauditprocedures員工Staff統(tǒng)計(jì)抽樣Statisticalsampling存貨盤點(diǎn)Stocktake分層Stratification期后事項(xiàng)Subsequentevents實(shí)質(zhì)性分析程序Substantiveanalyticalprocedures實(shí)質(zhì)性程序Substantiveprocedure(審計(jì)證據(jù)的)充分性Sufficiency(ofauditevidence)補(bǔ)充信息Supplementaryinformation測(cè)試Test控制測(cè)試Testofcontrols細(xì)節(jié)測(cè)試Testofdetails特定類別的交易、賬戶余額或披露的一個(gè)或多個(gè)重要性水平Thematerialitylevelorlevelsforparticularclassesoftransactions,accountbalancesordisclosures治理層Thosechargedwithgovernance錯(cuò)報(bào)的臨界值Thresholdformisstatements可容忍錯(cuò)報(bào)Tolerablemisstatement可容忍偏差率Tolerablerateofdeviation趨勢(shì)分析法、比率分析法、合理性測(cè)試法和回歸分析法Trendanalysis,ratioanalysis,reasonablenesstest,andregressionanalysis不確定性Uncertainty未更正錯(cuò)報(bào)Uncorrectedmisstatements標(biāo)準(zhǔn)審計(jì)報(bào)告Unmodifiedauditreport無保留意見Unqualifiedopinion計(jì)價(jià)與分?jǐn)俈aluationandallocation/amortization穿行測(cè)試Walk-throughtest解除業(yè)務(wù)約定Withdrawfromtheengagement書面聲明Writtenrepresentation職業(yè)道德可接受的水平Acceptablelevel廣告Advertising過度推介Advocacy承擔(dān)管理層職責(zé)Assumemanagementresponsibilities鑒證客戶Assuranceclient鑒證業(yè)務(wù)Assuranceengagement鑒證業(yè)務(wù)項(xiàng)目組Assuranceteam審計(jì)客戶Auditclient審計(jì)業(yè)務(wù)Auditengagement審計(jì)項(xiàng)目組Auditteam近親屬Closefamily密切私人關(guān)系Closepersonalrelationship保密Confidentiality利益沖突Conflictsofinterest或有收費(fèi)Contingentfee冷卻期Coolingoffperiod現(xiàn)任會(huì)計(jì)師Currentaccountant/auditor直接經(jīng)濟(jì)利益Directfinancialinterest董事或高級(jí)管理人員Directororseniorofficer/seniormanagement應(yīng)有的注重Duecare消除或降低不利影響Eliminateorreducethreats項(xiàng)目合伙人Engagementpartner項(xiàng)目質(zhì)量控制復(fù)核Engagementqualitycontrolreview項(xiàng)目組Engagementteam外部專家Externalexpert密切關(guān)系Familiarity經(jīng)濟(jì)利益Financialinterests歷史財(cái)務(wù)信息Historicalfinancialinformation直系親屬/主要近親屬Immediatefamily獨(dú)立性Independence從實(shí)質(zhì)上和形式上保持獨(dú)立性Independenceofmind,Independenceinappearance間接經(jīng)濟(jì)利益Indirectfinancialinterest誠信Integrity外在壓力Intimidation/Pressure關(guān)鍵審計(jì)合伙人Keyauditpartner上市實(shí)體Listedentity長(zhǎng)期存有業(yè)務(wù)關(guān)系Longassociation(withanauditclient)嚴(yán)重虛假或誤導(dǎo)性的陳述Materiallyfalseormisleadingstatement非鑒證服務(wù)Non-assuranceservices客觀和公正性O(shè)bjectivity專業(yè)服務(wù)Professionalservices擬接受的客戶Prospectiveclient公眾利益實(shí)體Publicinterestentity關(guān)聯(lián)實(shí)體Relatedentity審閱客戶Reviewclient審閱業(yè)務(wù)Reviewengagement審閱項(xiàng)目組Reviewteam輪換Rotation防范措施Safeguards自身利益Self-interest自我評(píng)價(jià)Self-review重要且密切的商業(yè)關(guān)系Significantandclosebusinessrelationship特殊目的財(cái)務(wù)報(bào)表Specialpurposefinancialstatements鑒證業(yè)務(wù)的對(duì)象Subjectmatterofassuranceengagement不利影響、威脅Threats稅法兼營(yíng)Alsoengagedin應(yīng)計(jì)稅款A(yù)ccruedtax從價(jià)稅Advaloremtax加計(jì)扣除Additionaldeduction附加稅Additionaltax/Surcharge所得額調(diào)整Adjustmentofincome稅后所得After-taxincome準(zhǔn)予扣除數(shù)Allowabledeductions稅收可抵免額Allowabletaxcredit從量定額Amountbasedonquantity增值額Amountofappreciation/Valueadded銷售額Amountofsales抵免稅額Amountoftaxcredit應(yīng)納稅所得額Amountoftaxableincome扣除項(xiàng)目金額Amountofthedeductions適用稅額Applicabletaxamount適用稅率Applicabletaxrates計(jì)稅成本Assessablecost核定所得額Assessableincome平均成本利潤(rùn)率Averagecost-plusmarginrate平均銷售價(jià)格Averagesalesprice營(yíng)業(yè)稅Businesstax偶然所得Casualincome所得項(xiàng)目Categoryofincome組成計(jì)稅價(jià)格Compositetaxableprice本納稅年度Currenttaxyear所得稅申報(bào)Declarationofincometax扣除項(xiàng)目Deductibleitems免稅項(xiàng)目扣除Deductionofthetaxexemptionitem契稅Deedtax視同銷售Deemedsales/salesequivalent免除納稅義務(wù)Dischargeoftaxobligation應(yīng)稅商品Dutiablegoods納稅義務(wù)Dutyoftaxpayment權(quán)益性投資收益Earningfromequityinvestments雇員福利，職工福利Employeebenefit企業(yè)所得稅Enterpriseincometax國外所得收入Foreignearnedincome一般納稅人Generaltaxpayer特許權(quán)使用費(fèi)所得Incomefromfranchiseroyalty利息、股息、紅利所得Incomefrominterests,dividendsandbonuses勞務(wù)所得Incomefromlaborservice財(cái)產(chǎn)租賃所得Incomefromleasingofproperty生產(chǎn)經(jīng)營(yíng)所得Incomefromproductionandbusinessoperation轉(zhuǎn)讓財(cái)產(chǎn)所得Incomefrompropertytransfer工資薪金所得Incomefromwages,salaries財(cái)產(chǎn)轉(zhuǎn)讓收入Incomefrompropertytransfer所得稅抵免Incometaxcredit申報(bào)繳納所得稅Incometaxdeclaration應(yīng)納所得稅Incometaxpayable接受捐贈(zèng)所得Incomefromdonation個(gè)人所得稅Individualincometax增值稅進(jìn)項(xiàng)稅額Inputvalueaddedtax非正常損失Irregularloss滯納金Latefee清算所得稅Liquidationincometax最低應(yīng)納稅所得額Minimumtaxableincome增值稅起征點(diǎn)Minimumthresholdofvalue-addedTax混合銷售行為Mixedsalesactivities所得稅前凈所得Netincomebeforeincometax稅后凈利潤(rùn)Netprofitaftertax非貨幣資產(chǎn)Non-monetaryasset不征稅收入Non-taxableincome不計(jì)入征稅范圍Notincludedinthescopeoftaxableactivities財(cái)產(chǎn)原值Originalvalueoftheproperty/Costofproperty當(dāng)期銷項(xiàng)稅額Outputtaxfortheperiod增值稅銷項(xiàng)稅額Outputvalueaddedtax滯納稅款/欠稅Overduetax應(yīng)補(bǔ)繳稅款Paymentoftaxinarrears累進(jìn)稅率Progressivetaxrate比例稅率Proportionaltaxrate公益性捐贈(zèng)Publicwelfaredonations房產(chǎn)稅Realestatetax居民納稅人Residenttaxpayer資源稅Resourcetax含稅銷售額Salesamountincludingtax所得稅征收范圍Scopeofincometax/Subjecttoincometax小規(guī)模納稅人Small-scaletaxpayer源泉扣繳Sourcewithholding納稅特別扣除項(xiàng)目Specialdeductibleitems特殊性稅務(wù)處理Specialtaxtreatment印花稅Stamptax應(yīng)征稅額Taxaccrued稅額Taxamounts稅基/計(jì)稅依據(jù)Taxbase稅種Taxcategory消費(fèi)稅稅率Taxcomputation稅收抵免Taxcredit抵免限額Taxcreditquota納稅期限Taxdeadline稅前可扣除項(xiàng)目Taxdeductibleitems稅收減免Taxdeductionorexemption計(jì)稅差異Taxdifferences到期應(yīng)納稅款Taxdue漏稅/逃稅Taxevasion免稅Taxexemption納稅申報(bào)Taxfiling本期稅額Taxfortheperiod/year已納稅額Taxpaid應(yīng)納稅額Taxpayable納稅期限Taxpaymentdeadline稅率Taxrate減稅Taxreduction退稅Taxrefund稅收附加Taxsurcharge起征點(diǎn)Taxthreshold計(jì)稅價(jià)格Taxvalue/Taxableprice減免稅額Taxamountdeducted應(yīng)稅所得Taxableincome應(yīng)稅項(xiàng)目Taxableitem納稅期間Taxableperiod對(duì)股息征稅Taxationofdividends免稅收入Tax-exemptincome免稅稅目Tax-exemptitem免稅利潤(rùn)Tax-exemptprofit含稅價(jià)格Tax-includedprice納稅人Taxpayer土地使用稅Urbanland-usetax增值稅Valueaddedtax(VAT)土地增值稅Value-addedtaxonland/Landappreciationtax增值稅減免VATexemptionorreduction車船稅Vehicleandvesseltax車輛購置稅Vehiclepurchasetax扣繳義務(wù)人Withholdingagent代扣代繳稅款Withholdingandremittingtax預(yù)提所得稅Withholdingincometax零稅率Zerotaxrate財(cái)務(wù)成本管理應(yīng)收賬款周轉(zhuǎn)次數(shù)Accountsreceivableturnover應(yīng)收賬款周轉(zhuǎn)天數(shù)Accountsreceivableturnoverdays取得成本Acquisitioncost實(shí)際增長(zhǎng)率Actualgrowthrate實(shí)際利率Actualinterestrate配股后每股價(jià)格After-allotmentpricepershare配股權(quán)價(jià)值A(chǔ)llotmentoptionvalue配股價(jià)格Allotmentprice預(yù)付年金（即付年金、期初年金）Annuitydue會(huì)計(jì)報(bào)酬率法Accountingrateofreturn（ARR）平均交貨時(shí)間Averagedeliverytime貝塔（B）系數(shù)Betacoefficient口債券評(píng)級(jí)Bondrating債券估價(jià)Bondvaluation每股凈資產(chǎn)Bookvaluepershare（BPS）盈虧臨界點(diǎn)Break-evenpoint保險(xiǎn)儲(chǔ)備（安全存量）Bufferinventory資本支出Capitalexpenditure持有成本Carryingcost現(xiàn)金預(yù)算Cashbudget現(xiàn)金股利Cashdividend現(xiàn)金流量利息保障倍數(shù)Cashflowinterestcoverageratio經(jīng)營(yíng)活動(dòng)現(xiàn)金流量Cashflowsfromoperationalactivities混合租賃Combinationlease傭金Commission普通股Commonstock補(bǔ)償性余額Compensatingbalance復(fù)利Compoundinterest全面預(yù)算Comprehensivebudget企業(yè)價(jià)值評(píng)估Corporatevaluation成本性態(tài)Costbehavior成本中心Costcentre成本的歸集和分配Costcollectionandallocation資本成本Costofcapital稅后債務(wù)成本Costofdebtaftertax成本差異Costvariance平息債券Couponbond債券票面利率Couponinterestrate流動(dòng)資產(chǎn)周轉(zhuǎn)次數(shù)Currentassetsturnover流動(dòng)資產(chǎn)周轉(zhuǎn)天數(shù)Currentassetsturnoverdays流動(dòng)比率Currentratio本期收入乘數(shù)Currentsalesmultiplier債務(wù)市場(chǎng)Debtmarket/Bondmarket資產(chǎn)負(fù)債率Debt-to-assetratio產(chǎn)權(quán)比率Debt-to-equityratio股利宣告日Declarationdate財(cái)務(wù)杠桿系數(shù)Degreeoffinancialleverage(DFL)直接租賃Directleasing折現(xiàn)率Discountrate純貼現(xiàn)債券(零息債券)Discountedbond(Zerocouponbond)股利支付率Dividendpayoutratio經(jīng)營(yíng)杠桿系數(shù)Degreeofoperatingleverage(DOL)股價(jià)下行乘數(shù)Downstreampricemultiplier總杠桿系數(shù)Degreeoftotalleverage(DTL)息前稅前利潤(rùn)Earningsbeforeinterestsandtaxes(EBIT)經(jīng)濟(jì)訂貨量Economicorderquantity(EOQ)每股盈余稀釋EPSdilution每股盈余無差別點(diǎn)法EPSindifferentpointmethod(EBIT-EPSbreakevenanalysis)每股盈余化EPSmaximization每股盈余Earningspershare(EPS)權(quán)益乘數(shù)Equitymultiplier股權(quán)價(jià)值Equityvalue經(jīng)濟(jì)增加值Economicvalueadded(EVA)除息日Ex-dividenddate執(zhí)行價(jià)格Exerciseprice/Strikeprice外部融資銷售增長(zhǎng)比Externalfinancingneededtosalesgrowthratio融資租賃Financiallease/Capitallease財(cái)務(wù)估價(jià)Financialvaluation完工產(chǎn)品Finishedgoods固定預(yù)算Fixedbudget彈性預(yù)算Flexiblebudget浮動(dòng)利率Floatinginterestrate浮動(dòng)優(yōu)惠利率Floatingprimeinterestrate債務(wù)現(xiàn)金流量Freecashflowsofcreditors股權(quán)現(xiàn)金流量Freecashflowsofequity實(shí)體現(xiàn)金流量Freecashflowsoffirm復(fù)利終值系數(shù)FVinterestfactor預(yù)付年金終值系數(shù)FVinterestfactorofannuitydue終值Futurevalue(FV)管理費(fèi)用Generalandadministrativeexpense持續(xù)經(jīng)營(yíng)價(jià)值Goingconcernvalue毛租賃Grosslease營(yíng)業(yè)現(xiàn)金毛流量Grossoperatingcashflows套期保值原理Hedgingprinciple間接成本Indirectcost通貨膨脹率Inflationrate利息保障倍數(shù)Interestcoverageratio稅后利息率Interestrateaftertax內(nèi)含增長(zhǎng)率Internalgrowthrate內(nèi)部轉(zhuǎn)移價(jià)格Internaltransferprice內(nèi)在市銷率Intrinsicsalesmultiplier內(nèi)在價(jià)值Intrinsicvalue存貨周轉(zhuǎn)次數(shù)Inventoryturnover存貨周轉(zhuǎn)天數(shù)Inventoryturnoverdays投資中心Investmentcenter內(nèi)含報(bào)酬率法Internalrateofreturn(IRR)非相關(guān)成本Irrelevantcost發(fā)行價(jià)格Issuanceprice租賃期Leaseterm租賃資產(chǎn)Leaseholdproperty承租人Lessee出租人Lessor杠桿貢獻(xiàn)率Leveragecontributingratio杠桿租賃Leveragelease清算價(jià)值Liquidationvalue短期償債水平比率Liquidityratios長(zhǎng)期債券Long-termbond制造費(fèi)用預(yù)算Manufacturingoverheadbudget邊際貢獻(xiàn)率Marginalcontributionratio市場(chǎng)組合Marketportfolio市場(chǎng)價(jià)格Marketprice市價(jià)稀釋Marketpricedilution市場(chǎng)風(fēng)險(xiǎn)溢價(jià)Marketriskpremium債券到期日Maturitydate市場(chǎng)增加值Marketvalueadded(MAV)最小法Maximinmethod企業(yè)價(jià)值化Maximizationoffirm’svalue股東財(cái)富化Maximizationofshareholders’wealth混合成本Mixedcost互斥項(xiàng)目Mutuallyexclusiveprojects/events流通債券Negotiablebond凈財(cái)務(wù)杠桿Netfinancialleverage凈租賃Netlease營(yíng)業(yè)現(xiàn)金凈流量Netoperatingcashflows銷售凈利率Netprofitmargin凈現(xiàn)值法NPVmethod凈現(xiàn)值Netpresentvalue(NPV)經(jīng)營(yíng)租賃Operatinglease經(jīng)營(yíng)杠桿Operatingleverage機(jī)會(huì)成本Opportunitycost期權(quán)價(jià)值Optionvalue訂貨提前期Orderleadtime訂貨成本Orderingcost普通年金(后付年金)Ordinaryannuity債券面值Parvalue/Facevalue回收期法Paybackperiodmethod股利支付日Paymentdate經(jīng)營(yíng)資產(chǎn)銷售百分比Percentageofoperatingassetstosales經(jīng)營(yíng)負(fù)債銷售百分比Percentageofoperatingliabilitiestosales銷售百分比法Percentage-of-salesmethod期間成本Periodcost定期預(yù)算Periodicbudget永久債券Perpetualbond永續(xù)年金Perpetuity優(yōu)先股Preferredstock現(xiàn)值指數(shù)Presentvalueindex產(chǎn)品成本預(yù)算Productcostbudget生產(chǎn)預(yù)算Productionbudget生產(chǎn)成本Productioncost制造費(fèi)用Productionoverhead利潤(rùn)中心Profitcenter利潤(rùn)化Profitmaximization項(xiàng)目特有風(fēng)險(xiǎn)Project-specificrisk公開增發(fā)Publicoffering復(fù)利現(xiàn)值系數(shù)PVinterestfactor預(yù)付年金現(xiàn)值系數(shù)PVinterestfactorofannuitydue現(xiàn)值Presentvalue(PV)速動(dòng)比率Quickratio股權(quán)登記日Recorddate共同年限法Replacementchain(commonlife)approach必要報(bào)酬率Requiredrateofreturn剩余股利政策Residualdividendpolicy剩余權(quán)益收益Residualequityincome剩余凈金融支出Residualnetfinancialexpenditure剩余經(jīng)營(yíng)收益Residualoperatingincome責(zé)任中心Responsibilitycenter利潤(rùn)留存率Retentionratio權(quán)益凈利率Returnonequity投資報(bào)酬率Returnoninvestment收入中心Revenuecenter無風(fēng)險(xiǎn)利率Risk-freeinterestrate無風(fēng)險(xiǎn)報(bào)酬率Risk-freerateofreturn安全邊際率Safetymarginratio銷售預(yù)算Salesbudget銷售費(fèi)用Salesexpense銷售預(yù)測(cè)Salesforecast銷售