注會主要專業(yè)術語中英文對照表格

注會主要專業(yè)術語中英文比較表格注會主要專業(yè)術語中英文比較表格/注會主要專業(yè)術語中英文比較表格職業(yè)能力綜合測試涉及的主要專業(yè)術語中英文比較表會計會計預計會計分期會計政策會計確認會計辦理應付賬款應收賬款累計折舊調整事項攤銷開支公正交易財富財富減值損失聯營企業(yè)可供銷售金融財富壞賬準備年初余額年關余額財富負債表銀行存款基本每股收益應收票據賬面價值借款開支企業(yè)合并營業(yè)稅金及附加計量資本公積資本化現金流量庫存現金公允價值變動股東權益變動表可比性混雜金融工具代銷商品合并財富負債表合并收益表合并股東權益變動表建筑合同

AccountingestimatesAccountingperiodAccountingpoliciesAccountingrecognitionAccountingtreatmentAccountspayableAccountsreceivableAccumulateddepreciationAdjustingeventsAmortizationexpenseArms-lengthtransactionAssetsAssetsimpairmentlossAssociatesAvailable-for-salefinancialassetsBaddebtprovisionBalanceatthebeginningofyearBalanceattheendofyearBalancesheetBankdepositBasicearningspershareBillsreceivableBookvalueBorrowingcostsBusinesscombinationBusinesstaxesandsurchargesCalculation/CalculateCapitalreserveCapitalization/CapitalizedCashflowsCashonhandChangeinfairvalueChangesinequityComparabilityCompoundfinancialinstrumentsConsignmentgoodsConsolidatedbalancesheetConsolidatedincomestatementConsolidatedstatementofchangesinequityConstructioncontract在建工程或有財富或有負債可變換企業(yè)債券會計差錯更正成本法主營業(yè)務成本貸錢幣計量流動財富流動負債借債務重組遞延收益遞延所得稅遞延所得稅財富遞延所得稅負債折舊稀釋每股收益直接開支直接人工直接資料直接法展現折現系數折現率任意盈利公積辦理成本應付股利應收股利應付職工薪酬股權投資權益法預計負債預計使用壽命開支公允價值融資租借金融財富交易性金融財富財務開支金融工具

ConstructioninprogressContingentassetContingentliabilityConvertiblenotesCorrectionofaccountingerrorsCostmethodCostofsalesfromprincipalactivitiesCreditCurrencymeasurementCurrentassetsCurrentliabilitiesDebitDebtrestructuringDeferredincomeDeferredtaxDeferredtaxassetsDeferredtaxliabilitiesDepreciationDilutedearningspershareDirectcostsDirectlabourDirectmaterialsDirectmethodDisclosureDiscountfactorDiscountrateDiscretionarysurplusreserveDisposalcostsDividendpayableDividendreceivableEmployeebenefitspayablesEquityinvestmentEquitymethodEstimatedliabilities/ProvisionEstimatedusefullifeExpensesFairvalueFinanceleaseFinancialassetsFinancialassetsheldfortradingFinancialexpensesFinancialinstruments金融負債Financialliabilities財務報告Financialreporting籌資活動Financingactivities產成品Finishedproducts/goods固定財富Fixedassets固定財富清理Fixedassetspendingfordisposal境外經營Foreignoperations特許權Franchiseright記賬本位幣Functionalcurrency公允價值變動收益/（損失）Gains/Lossesonchangesinfairvalue管理開支Generalandadministrativeexpenses連續(xù)經營Goingconcern商譽Goodwill政府補助Governmentgrants毛利率Grossprofitratio擔保Guarantee擁有至到期投資Held-to-maturityinvestment歷史成本Historicalcost可鑒別性Identifiable減值損失Impairmentloss減值準備Impairmentlosses收益表Incomestatement所得稅Incometax間接法Indirectmethod保險費Insuranceexpense無形財富Intangibleassets應付利息Interestpayable利率Interestrate應收利息Interestreceivable企業(yè)內部銷售Inter-groupsales中期財務報表Interimfinancialstatements存貨Inventories投資活動Investingactivities投資成本Investmentcost投資收益Investmentincome投資性房地產Investmentproperty合營企業(yè)Joint-venture勞務成本Labourcosts土地使用權Landuseright租借Lease承租人Lessee出租人Lessor負債貸款長遠股權投資長遠借款長遠應付款長遠應收款少許股東權益凈收益非調整事項非流動性負債營業(yè)外支出營業(yè)外收入經營活動經營租借營業(yè)收益其他資本公積其他綜合收益其他業(yè)務收入其他應付款其他應收款

Liability/LiabilitiesLoanLong-termequityinvestmentLong-termloansLong-termpayableLong-termreceivablesMinorityinterestsNetprofitsNon-adjustingeventsNon-currentliabilitiesNon-operatingexpensesNon-operatingincomeOperatingactivitiesOperatingleaseOperatingprofitOthercapitalreserveOthercomprehensiveincomeOtheroperatingincomeOtherpayablesOtherreceivables所有者權益所有權實收資本專利權財富負債表今后事項溢價預付款現值以前年度損益事項商品收益收益分配存貨跌價準備固定財富減值準備損失準備采買成本酬金率原資料預收款項確認可回收金額可變現凈值

Owner’sequityOwnershipPaid-incapitalPatentPostbalancesheeteventsPremiumPrepaymentPresentvaluePrioryearprofit/lossadjustmentProductProfitProfitappropriationProvisionfordiminutioninvalueofinventoriesProvisionforimpairmentoffixedassetsProvisionforlossPurchasecostsRateofreturnRawmaterialsReceiptsinadvanceRecognition/RecognizeRecoverableamountRecoverablevalue關系交易關系方租借收入重置成本回購研究開發(fā)開支殘值重組追想調整銷售商品收入收入職工薪酬售后租回交易主營業(yè)務收入銷售退回銷售額銷售稅分部報告銷售開支股本股份期權股本/資本溢價所有者權益短期借款專項應付款現金流量表法定盈利公積盈利公積有形財富計稅基礎應交稅費臨時性差別交易開支可理解性未分配收益未實現融資收益增值稅在產品

RelatedpartytransactionsRelatedparty(ies)RentalincomeReplacementcostsRepurchaseResearchanddevelopmentcostsResidualvalueRestructuringRetrospectiveadjustmentsRevenuefromsalesofgoodsRevenue/IncomeSalarycostsSaleandleasebackSalesfromprincipalactivitiesSalesreturnSalesrevenueSalestaxSegmentreportingSellingexpensesSharecapitalShareoptionsShare/CapitalpremiumShareholders’equityShort-termloansSpecialpayablesStatementofcashflowsStatutorysurplusreserveSurplusreservesTangibleassetsTaxbasisTaxespayableTemporarydifferencesTransactioncostsUnderstandabilityUndistributedprofit/RetainedearningsUnrealizedcapitalgainValue-addedtaxWorkinprogress審計客戶關系和審計業(yè)務的接受與保持接見控制

AcceptanceandcontinuanceofclientandauditengagementAccesscontrols接觸信息/審計工作底稿Accesstoinformation/Auditdocumentation否定建議Adverseopinion取代程序Alternativeprocedures剖析程序Analyticalprocedures在企業(yè)層面推行的剖析程序Analyticalproceduresatgrouplevel年度報告Annualreport適用的財務報告框架Applicablefinancialreportingframework依據適用的財務報告編制基礎獲取恰Appropriatelyaccountedforanddisclosedinaccordance當會計辦理和展現withtheapplicablefinancialreportingframework(審計憑據的)合適性Appropriateness(ofauditevidence)認定Assertions評估Assess保證Assurance審計調整Auditadjustment審計工作底稿Auditdocumentation/Auditworkingpaper審計憑據Auditevidence審計檔案Auditfile會計師事務所Auditfirm/Accountingfirm審計建議Auditopinion審計計劃Auditplan審計風險Auditrisk審計抽樣(抽樣)Auditsampling(sampling)注冊會計師（審計師）Auditor注冊會計師與財務信息Auditorandfinancialinformation注冊會計師的專家Auditor’sexpert注冊會計師的點預計或區(qū)間預計Auditor’spointestimateorauditor’srange以致非無保留建議的事項段Basisformodificationparagraph業(yè)務流程Businessprocess（交易的）商業(yè)原由Businessrationale經營風險業(yè)務風險Businessrisk明顯細小Clearlytrivial比較財務報表Comparativefinancialstatements比較信息Comparativeinformation被審計單位的互補性控制Compensatingcontrolsofentityunderaudit圓滿性Completeness對企業(yè)擁有財務重要性的單個組成部Componentsthatareofindividualfinancialsignificanceto分thegroup計算機輔助審計技術Computer-assistedaudittechniques審計的前提條件Conditionsforanaudit詢證函Confirmation合并過程Consolidationprocess控制活動Controlactivities控制環(huán)境Controlenvironment控制風險Controlrisk與審計相關的控制Controlsrelevanttotheaudit企業(yè)治理Corporategovernance對應數據Correspondingfigures截止Cut-off/Asof(date)報告日（與質量控制相關）Dateofreport(inrelationtoqualitycontrol)財務報表同意日Dateoftheapprovalofthefinancialstatements審計報告日Dateoftheauditor’sreport財務報表日Dateofthefinancialstatements設計、履行和保護合適的控制Design,implementandmaintainadequatecontrols(over)檢查風險Detectionrisk偏差Deviations無法表示建議Disclaimerofopinion雙重目的測試Dual-purposetest重申事項段Emphasisofmatterparagraph業(yè)務工作底稿Engagementdocumentation/workingpaper業(yè)務約定書Engagementletter項目合伙人Engagementpartner項目質量控制復核Engagementqualitycontrolreview項目質量控制復核人員Engagementqualitycontrolreviewer項目組Engagementteam被審計單位的風險評估過程Entity’sriskassessmentprocess討論Evaluate可能以致對被審計單位連續(xù)經營能力Eventsorconditionsthatmaycastsignificantdoubtonthe產生重要疑慮的事項或情況entity’sabilitytocontinueasagoingconcern不符事項Exception存在Existence有經驗的注冊會計師Experiencedauditor專長Expertise相信程度Extentofreliance函證Externalconfirmation事實錯報、判斷錯報和推斷錯報Factualmisstatements,judgementalmisstatementsandprojectedmisstatements財務報表Financialstatements舞弊Fraud舞弊風陡峭素Fraudriskfactors虛假財務報告Fraudulentfinancialreporting對財務報表使用者理解財務報表至關Fundamentaltousers’understandingofthefinancial重要statements治理Governance企業(yè)Group企業(yè)項目合伙人Groupengagementpartner企業(yè)層面控制Group-widecontrols歷史財務信息Historicalfinancialinformation鑒別、評估和應付重要錯報風險Identify,assessandrespondtoriskofmaterialmisstatement無法獲取充分、合適的審計憑據Inabilitytoobtainsufficientappropriateauditevidence后任注冊會計師Incomingauditor不一致Inconsistency獨立性Independence與財務報告相關的信息系統(tǒng)Informationsystemrelevanttofinancialreporting審計的固有限制Inherentlimitationofaudit固有風險Inherentrisk首次審計業(yè)務Initialauditengagement生成、記錄、辦理和報告交易Initiate,record,processandreporttransactions咨詢Inquiry檢查Inspection中期財務信息或報表Interimfinancialinformationorstatements內部審計師Internalauditors內部控制Internalcontrol內部控制弊端Internalcontroldeficiency國際財務報告準則InternationalFinancialReportingStandards檢查Investigate財務報表報出日Issuancedateofthefinancialstatements信息技術應用控制ITapplicationcontrols信息技術環(huán)境ITenvironment會計分錄和其他調整Journalentriesandotheradjustments會計分錄Journalentry/entries嚴重程度Levelofsignificance上市企業(yè)實體Listedentity管理層Management管理層偏向Managementbias管理層超出于控制之上Managementoverrideofcontrols管應該局聲明書Managementrepresentationletter管理層對其自己責任的認可與理解Management’sacknowledgementandunderstandingofitsresponsibilities管理層的專家Management’sexpert重要類其他交易、賬戶余額和展現Materialclassesoftransactions,accountbalancesanddisclosure重要不確定性Materialuncertainty財務報表整體的重要性Materialityforthefinancialstatementsasawhole入侵財富Misappropriationofassets錯報Misstatement對事實的錯報Misstatementoffact非標準審計報告Modifiedauditreport非無保留建議Modifiedopinion監(jiān)控Monitoring對控制的督查Monitoringofcontrols審計程序的性質、時間安排和范圍Nature,timingandextentofauditprocedures消極式函證Negativeconfirmation網絡事務所Networkfirm違反法律法規(guī)Non-compliance未回函Non-response非抽樣風險Non-samplingrisk觀察Observation發(fā)生Occurrence期初余額Openingbalances內部控制的運行有效性Operatingeffectivenessofinternalcontrol其他信息Otherinformation其他事項段Othermatterparagraph會計預計的結果Outcomeofanaccountingestimate超出正常經營過程Outsidethenormalcourseofbusiness整體審計方案Overallauditapproach整體審計策略Overallauditstrategy整體結論Overallconclusion整體應付措施Overallresponses合伙人Partner實質履行的重要性Performancemateriality人員Personnel廣泛性Pervasive計劃活動Planningactivities整體Population/Overall積極式函證Positiveconfirmation執(zhí)業(yè)人員Practitioner前任注冊會計師Predecessorauditor初步業(yè)務活動Preliminaryengagementactivities與管理層和治理層（如適用）責任相關Premise,relatingtotheresponsibilitiesofmanagementand,whereappropriate,thosechargedwithgovernance,on的履行審計工作的前提whichanauditisconducted編制和列報財務報表Prepareandpresentthefinancialstatements列報與展現Presentationanddisclosure收入確認存在舞弊風險的假定Presumedfraudrisksinrevenuerecognition防范或發(fā)現并糾正重要錯報Preventordetectandcorrectmaterialmisstatement專業(yè)勝任能力Professionalcompetence職業(yè)判斷Professionaljudgment職業(yè)思疑態(tài)度Professionalskepticism業(yè)務履行Provisionofservice/Deliveryofservice平時對決定財務報表中的重要金額和Provisionsoflawsandregulationsgenerallyrecognizedtohaveadirecteffectonthedeterminationofmaterial展現有直接影響的法律法規(guī)的規(guī)定amountsanddisclosuresinthefinancialstatements擁有合適資格的外面人員Qualifiedexternalperson保留建議Qualifiedopinion量化財務影響Quantificationofthefinancialimpacts合理保證（針對審計業(yè)務和質量控制）Reasonableassurance(inthecontextofauditengagements,andinqualitycontrol)合理性測試Reasonablenesstest重新計算Re-calculation連續(xù)審計業(yè)務Recurringauditengagements將認定層次的審計風險降至可接受的Reduceauditriskattheassertionleveltoanacceptablylow低水平level關系方Relatedparties擁有支配性影響的關系方Relatedpartieswithdominantinfluence管理層以前未鑒別或未向注冊會計師Relatedpartyrelationshipsortransactionsthatmanagement展現的關系方關系或關系方交易hasnotidentifiedordisclosedtotheauditor依據等同于公正交易中通行的條款執(zhí)Relatedpartytransactionsconductedontermsequivalentto行的關系方交易thoseprevailinginanarm’slengthtransaction（審計憑據的）相關性和可靠性Relevanceandreliability(ofauditevidence)相關職業(yè)道德要求Relevantethicalrequirements節(jié)余時期Remainingperiod重新履行Re-performance管理層施加的限制Restrictionsimposedbymanagement復核(與質量控制相關)Review(inrelationtoqualitycontrol)權益與義務Rightsandobligations風險評估程序Riskassessmentprocedures重要錯報風險Riskofmaterialmisstatement財務報表層次和認定層次的重要錯報Riskofmaterialmisstatementatfinancialstatementlevel風險andatassertionlevel樣本量Samplesize抽樣Sampling抽樣風險Samplingrisk抽樣單元Samplingunit選擇和運用會計政策Selectionandapplicationofaccountingpolicies采用測試項目Selectionofitemsfortesting重要組成部分Significantcomponent值得關注的內部控制弊端Significantdeficienciesininternalcontrol重要事項Significantmatters特別風險Significantrisk重要特別規(guī)交易Significantunusualtransactions特定的審計程序Specifiedauditprocedures職工Staff統(tǒng)計抽樣Statisticalsampling存貨盤點Stocktake分層Stratification期后事項Subsequentevents實質性剖析程序Substantiveanalyticalprocedures實質性程序Substantiveprocedure（審計憑據的）充分性Sufficiency(ofauditevidence)補充信息Supplementaryinformation測試Test控制測試Testofcontrols細節(jié)測試Testofdetails特定類其他交易、賬戶余額或展現的一Thematerialitylevelorlevelsforparticularclassesof個或多個重要性水平transactions,accountbalancesordisclosures治理層Thosechargedwithgovernance錯報的臨界值Thresholdformisstatements可容忍錯報Tolerablemisstatement可容忍偏差率Tolerablerateofdeviation趨勢剖析法、比率剖析法、合理性測試Trendanalysis,ratioanalysis,reasonablenesstest,and法和回歸剖析法regressionanalysis不確定性Uncertainty未更正錯報Uncorrectedmisstatements標準審計報告Unmodifiedauditreport無保留建議Unqualifiedopinion計價與分攤Valuationandallocation/amortization穿行測試Walk-throughtest除去業(yè)務約定Withdrawfromtheengagement書面聲明Writtenrepresentation職業(yè)道德可接受的水平廣告過分推介肩負管理層職責鑒證客戶鑒證業(yè)務鑒證業(yè)務項目組審計客戶審計業(yè)務審計項目組近家眷

AcceptablelevelAdvertisingAdvocacyAssumemanagementresponsibilitiesAssuranceclientAssuranceengagementAssuranceteamAuditclientAuditengagementAuditteamClosefamily親近個人關系保密利益矛盾或有收費冷卻期現任會計師直接經濟利益董事或高級管理人員應有的關注除掉或降低不利影響項目合伙人項目質量控制復核項目組外面專家親近關系經濟利益歷史財務信息直系家眷/主要近家眷獨立性從實質上和形式上保持獨立性間接經濟利益誠信外在壓力要點審計合伙人上市實體長遠存在業(yè)務關系嚴重虛假或誤導性的陳述非鑒證服務客觀和公正性專業(yè)服務擬接受的客戶公眾利益實體關系實體批閱客戶批閱業(yè)務批閱項目組輪換防范措施自己利益自我討論重要且親近的商業(yè)關系特別目的財務報表

ClosepersonalrelationshipConfidentialityConflictsofinterestContingentfeeCoolingoffperiodCurrentaccountant/auditorDirectfinancialinterestDirectororseniorofficer/seniormanagementDuecareEliminateorreducethreatsEngagementpartnerEngagementqualitycontrolreviewEngagementteamExternalexpertFamiliarityFinancialinterestsHistoricalfinancialinformationImmediatefamilyIndependenceIndependenceofmind,IndependenceinappearanceIndirectfinancialinterestIntegrityIntimidation/PressureKeyauditpartnerListedentityLongassociation(withanauditclient)MateriallyfalseormisleadingstatementNon-assuranceservicesObjectivityProfessionalservicesProspectiveclientPublicinterestentityRelatedentityReviewclientReviewengagementReviewteamRotationSafeguardsSelf-interestSelf-reviewSignificantandclosebusinessrelationshipSpecialpurposefinancialstatements鑒證業(yè)務的對象不利影響、威脅

SubjectmatterofassuranceengagementThreats稅法兼營應計稅款從價稅加計扣除附加稅所得額調整稅后所得準予扣除數稅收可抵免額從量定額增值額銷售額抵免稅額應納稅所得額扣除項目金額適用稅額適用稅率計稅成本判斷所得額平均成本收益率平均銷售價格營業(yè)稅有時所得所得項目組成計稅價格本納稅年度所得稅申報扣除項目免稅項目扣除契稅視同銷售免除納稅義務應稅商品納稅義務權益性投資收益雇員福利，職工福利企業(yè)所得稅外國所得收入

AlsoengagedinAccruedtaxAdvaloremtaxAdditionaldeductionAdditionaltax/SurchargeAdjustmentofincomeAfter-taxincomeAllowabledeductionsAllowabletaxcreditAmountbasedonquantityAmountofappreciation/ValueaddedAmountofsalesAmountoftaxcreditAmountoftaxableincomeAmountofthedeductionsApplicabletaxamountApplicabletaxratesAssessablecostAssessableincomeAveragecost-plusmarginrateAveragesalespriceBusinesstaxCasualincomeCategoryofincomeCompositetaxablepriceCurrenttaxyearDeclarationofincometaxDeductibleitemsDeductionofthetaxexemptionitemDeedtaxDeemedsales/salesequivalentDischargeoftaxobligationDutiablegoodsDutyoftaxpaymentEarningfromequityinvestmentsEmployeebenefitEnterpriseincometaxForeignearnedincome一般納稅人特許權使用費所得利息、股息、盈利所得勞務所得財富租借所得生產經營所得轉讓財富所得薪水薪金所得財富轉讓收入所得稅抵免申報繳納所得稅應納所得稅接受捐贈所得個人所得稅增值稅進項稅額非正常損失滯納金清理所得稅最低應納稅所得額增值稅起征點混雜銷售行為所得稅前凈所得稅后凈收益非錢幣財富不收稅收入不計入收稅范圍財富原值當期銷項稅額增值稅銷項稅額滯納稅款/欠稅應補繳稅款累進稅率比率稅率公益性捐贈房產稅居民納稅人資源稅含稅銷售額所得稅征收范圍小規(guī)模納稅人源泉扣繳納稅特別扣除項目

GeneraltaxpayerIncomefromfranchiseroyaltyIncomefrominterests,dividendsandbonusesIncomefromlaborserviceIncomefromleasingofpropertyIncomefromproductionandbusinessoperationIncomefrompropertytransferIncomefromwages,salariesIncomefrompropertytransferIncometaxcreditIncometaxdeclarationIncometaxpayableIncomefromdonationIndividualincometaxInputvalueaddedtaxIrregularlossLatefeeLiquidationincometaxMinimumtaxableincomeMinimumthresholdofvalue-addedTaxMixedsalesactivitiesNetincomebeforeincometaxNetprofitaftertaxNon-monetaryassetNon-taxableincomeNotincludedinthescopeoftaxableactivitiesOriginalvalueoftheproperty/CostofpropertyOutputtaxfortheperiodOutputvalueaddedtaxOverduetaxPaymentoftaxinarrearsProgressivetaxrateProportionaltaxratePublicwelfaredonationsRealestatetaxResidenttaxpayerResourcetaxSalesamountincludingtaxScopeofincometax/SubjecttoincometaxSmall-scaletaxpayerSourcewithholdingSpecialdeductibleitems特別性稅務辦理印花稅應收稅額稅額稅基/計稅依據稅種開支稅稅率稅收抵免抵免限額納稅限時稅前可扣除項目稅收減免計稅差別到期應納稅款漏稅/逃稅免稅納稅申報本期稅額已納稅額應納稅額納稅限時稅率減稅退稅稅收附加起征點計稅價格減免稅額應稅所得應稅項目納稅時期對股息收稅免稅收入免稅稅目免稅收益含稅價格納稅人土地使用稅增值稅土地增值稅增值稅減免車船稅

SpecialtaxtreatmentStamptaxTaxaccruedTaxamountsTaxbaseTaxcategoryTaxcomputationTaxcreditTaxcreditquotaTaxdeadlineTaxdeductibleitemsTaxdeductionorexemptionTaxdifferencesTaxdueTaxevasionTaxexemptionTaxfilingTaxfortheperiod/yearTaxpaidTaxpayableTaxpaymentdeadlineTaxrateTaxreductionTaxrefundTaxsurchargeTaxthresholdTaxvalue/TaxablepriceTaxamountdeductedTaxableincomeTaxableitemTaxableperiodTaxationofdividendsTax-exemptincomeTax-exemptitemTax-exemptprofitTax-includedpriceTaxpayerUrbanland-usetaxValueaddedtax(VAT)Value-addedtaxonland/LandappreciationtaxVATexemptionorreductionVehicleandvesseltax車輛購置稅扣繳義務人代扣代繳稅款預提所得稅零稅率

VehiclepurchasetaxWithholdingagentWithholdingandremittingtaxWithholdingincometaxZerotaxrate財務成本管理應收賬款周轉次數應收賬款周轉天數獲取成本實質增加率實質利率配股后每股價格配股權價值配股價格預付年金（即付年金、期初年金）會計酬金率法平均交貨時間貝塔（β）系數債券評級債券估價每股凈財富盈虧臨界點保險儲備（安全存量）資本支出擁有成本現金預計現金股利現金流量利息保障倍數經營活動現金流量混雜租借傭金一般股補償性余額復利全面預計企業(yè)價值評估成本性態(tài)成本中心成本的歸集和分配資本成本稅后債務成本

AccountsreceivableturnoverAccountsreceivableturnoverdaysAcquisitioncostActualgrowthrateActualinterestrateAfter-allotmentpricepershareAllotmentoptionvalueAllotmentpriceAnnuitydueAccountingrateofreturn(ARR)AveragedeliverytimeBetacoefficientBondratingBondvaluationBookvaluepershare(BPS)Break-evenpointBufferinventoryCapitalexpenditureCarryingcostCashbudgetCashdividendCashflowinterestcoverageratioCashflowsfromoperationalactivitiesCombinationleaseCommissionCommonstockCompensatingbalanceCompoundinterestComprehensivebudgetCorporatevaluationCostbehaviorCostcentreCostcollectionandallocationCostofcapitalCostofdebtaftertax成本差別暫停債券債券票面利率流動財富周轉次數流動財富周轉天數流動比率本期收入乘數債務市場財富負債率產權比率股利宣告日財務杠桿系數直接租借折現率純貼現債券（零息債券）股利支付率經營杠桿系數股價下行乘數總杠桿系數息前稅前收益經濟訂貨量每股盈利稀釋每股盈利無差別點法每股盈利最大化每股盈利權益乘數股權價值經濟增加值除息日履行價格外面融資銷售增加比融資租借財務估價完工產品固定預計彈性預計浮動利率浮動優(yōu)惠利率債務現金流量股權現金流量實表現金流量復利終值系數

CostvarianceCouponbondCouponinterestrateCurrentassetsturnoverCurrentassetsturnoverdaysCurrentratioCurrentsalesmultiplierDebtmarket/BondmarketDebt-to-assetratioDebt-to-equityratioDeclarationdateDegreeoffinancialleverage(DFL)DirectleasingDiscountrateDiscountedbond(Zerocouponbond)DividendpayoutratioDegreeofoperatingleverage(DOL)DownstreampricemultiplierDegreeoftotalleverage(DTL)Earningsbeforeinterestsandtaxes(EBIT)Economicorderquantity(EOQ)EPSdilutionEPSindifferentpointmethod(EBIT-EPSbreakevenanalysis)EPSmaximizationEarningspershare(EPS)EquitymultiplierEquityvalueEconomicvalueadded(EVA)Ex-dividenddateExerciseprice/StrikepriceExternalfinancingneededtosalesgrowthratioFinanciallease/CapitalleaseFinancialvaluationFinishedgoodsFixedbudgetFlexiblebudgetFloatinginterestrateFloatingprimeinterestrateFreecashflowsofcreditorsFreecashflowsofequityFreecashflowsoffirmFVinterestfactor預付年金終值系數終值管理開支連續(xù)經營價值毛租借營業(yè)現金毛流量套期保值原理間接成本通貨膨脹率利息保障倍數稅后利息率內含增加率內部轉移價格內在市銷率內在價值存貨周轉次數存貨周轉天數投資中心內含酬金率法非相關成本刊行價格租借期租借財富承租人出租人杠桿貢獻率杠桿租借清理價值短期償債能力比率長遠債券制造開支預計邊緣貢獻率市場組合市場價格市價稀釋市場風險溢價債券到期日市場增加值最大最小法企業(yè)價值最大化股東財富最大化混雜成本

FVinterestfactorofannuitydueFuturevalue(FV)GeneralandadministrativeexpenseGoingconcernvalueGrossleaseGrossoperatingcashflowsHedgingprincipleIndirectcostInflationrateInterestcoverageratioInterestrateaftertaxInternalgrowthrateInternaltransferpriceIntrinsicsalesmultiplierIntrinsicvalueInventoryturnoverInventoryturnoverdaysInvestmentcenterInternalrateofreturn(IRR)IrrelevantcostIssuancepriceLeasetermLeaseholdpropertyLesseeLessorLeveragecontributingratioLeverageleaseLiquidationvalueLiquidityratiosLong-termbondManufacturingoverheadbudgetMarginalcontributionratioMarketportfolioMarketpriceMarketpricedilutionMarketriskpremiumMaturitydateMarketvalueadded(MAV)MaximinmethodMaximizationoffirm’svalueMaximizationofshareholders’Mixedcost

wealth互斥項目流通債券凈財務杠桿凈租借營業(yè)現金凈流量銷售凈利率凈現值法凈現值經營租借經營杠桿時機成本期權價值訂貨提前期訂貨成本一般年金（后付年金）債券面值回收期法股利支付日經營財富銷售百分比經營負債銷售百分比銷售百分比法時期成本如期預計永久債券永續(xù)年金優(yōu)先股現值指數產品成本預計生產預計生產成本制造開支收益中心收益最大化項目特有風險公開增發(fā)復利現值系數預付年金現值系數現值速動比率股權登記日共同年限法必要酬金率

Mutuallyexclusiveprojects/eventsNegotiablebondNetfinancialleverageNetleaseNetoperatingcashflowsNetprofitmarginNPVmethodNetpresentvalue(NPV)OperatingleaseOperatingleverageOpportunitycostOptionvalueOrderleadtimeOrderingcostOrdinaryannuityParvalue/FacevaluePaybackperiodmethodPaymentdatePercentageofoperatingassetstosalesPercentageofoperatingliabilitiestosalesPercentage-of-salesmethodPeriodcostPeriodicbudgetPerpetualbondPerpetuityPreferredstockPresentvalueindexProductcostbudgetProductionbudgetProductioncostProductionoverheadProfitcenterProfitmaximizationProject-specificriskPublicofferingPVinterestfactorPVinterestfactorofannuityduePresentvalue(PV)QuickratioRecorddateReplacementchain(commonlife)approachRequiredrateofreturn節(jié)余股利政策節(jié)余權益收益節(jié)余凈金融支出節(jié)余經營收益責任中心收益保留率權益凈利率投資酬金率收入中心無風險利率無風險酬金率安全邊緣率銷售預計銷售開支銷售展望銷售增加率代銷銷售數量股東權益增加率短缺成本證券市場線標準成本股票股利股價最大化股票回購股票切割存儲成本吞沒成本可連續(xù)增加率系統(tǒng)風險（市場風險、不能夠分別風險）目標資本結構時間溢價錢幣的時間價值固定成本總數標的財富包銷單位銷售價格單位變動成本股價上行乘數變動成本率加權平均資本成本營運資本投資

ResidualdividendpolicyResidualequityincomeResidualnetfinancialexpenditureResidualoperatingincomeResponsibilitycenterRetentionratioReturnonequityReturnoninvestmentRevenuecenterRisk-freeinterestrateRisk-freerateofreturnSafetymarginratioSalesbudgetSalesexpenseSalesforecastSalesgrowthrateSalesoncommissionSalesvolumeShareholders’equitygrowthratioShortagecostSecuritymarketline(SML)StandardcostStockdividendStockpricemaximizationStockrepurchaseStocksplitStoragecostSunkcostSustainablegrowthrateSystematicrisk(Marketrisk/Non-diversifiablerisk)TargetcapitalstructureTimepremiumTimevalueofmoneyTotalfixedcostUnderlyingassetsUnderwriteUnitsalespriceUnitvariablecostsUpstreampricemultiplierVariablecostratioWeightedaveragecostofcapital(WACC)Workingcapitalinvestment在產品到期收益率法

Work-in-progressYield-to-maturitymethod(YTMmethod)企業(yè)戰(zhàn)略與風險管理低增加—強競爭地位的“現金?！睒I(yè)務“Cashcow”position:slowgrowth-highcompetitiveness低增加—弱競爭地位的“瘦狗”業(yè)務“Dog”position:slowgrowth-lowcompetitiveness高增加—低競爭地位的“問題”業(yè)務“Questionmark”position:higgrowth-lowcompetitiveness高增加—強競爭地位的“明星”業(yè)務“Star”position:highgrowth-highcompetitiveness放棄戰(zhàn)略Abandonstrategy競爭環(huán)境剖析Analysisofcompetitiveenvironment競爭對手剖析Analysisofcompetitors企業(yè)能力剖析Analysisofcorporatecompetenciesandcapabilities企業(yè)資源剖析Analysisofcorporateresources宏觀環(huán)境剖析Analysisofmacro-environment市場需求剖析Analysisofmarketdemand剖析型戰(zhàn)略Analyticalstrategy審計委員會Auditcommittee平衡計分卡Balancedscorecard基準剖析Benchmarkinganalysis藍海戰(zhàn)略BlueOceanstrategy波士頓矩陣Bostonmatrix業(yè)務單位戰(zhàn)略（競爭戰(zhàn)略）Business(Competitive)strategy經營目標Businessobjectives營運風險Businessrisk業(yè)務單元Businessunit事業(yè)部制組織結構Businessunitorganizationstructure戰(zhàn)略改革Changemanagementinstrategy內部信息傳達Communicationofinternalinformation全面風險管理Comprehensiveriskmanagement縮短戰(zhàn)略Contractionstrategy控制活動Controlactivities控制環(huán)境Controlenvironment企業(yè)治理Corporategovernance整體戰(zhàn)略Corporatestrategy成本起初戰(zhàn)略Costleadershipstrategy懲治成本Costofpunishment損失成本Costoftotalloss風險管理成本與效益Costsandbenefitsofriskmanagement信用風險Creditrisk文化與績效Cultureandperformance客戶細分或市場細分事業(yè)部制結構Customersegmentation/Marketsegmentationbusinessstructure開支動機Customer’smotivation負債和杠桿作用Debtandgearing扁平型結構Decentralizedstructure決議支持系統(tǒng)Decisionsupportsystem防守型戰(zhàn)略Defensivestrategy擬訂風險管理策略Developmentofriskmanagementstrategy發(fā)展戰(zhàn)略Developmentstrategy鉆石模型Diamondmodel差別化戰(zhàn)略Differentiationstrategy直接投資Directinvestment多元化并購Diversifiedmergerandacquisition多種經營戰(zhàn)略Diversifiedstrategy壟斷優(yōu)勢理論Dominanceadvantagetheory每股盈利或市凈率Earningspershareorpricetobookratio效率Efficiency生產要素Elementsinproduction內部控制的要素Elementsofinternalcontrol創(chuàng)業(yè)型組織結構Entrepreneurialorganizationstructure自然環(huán)境風險Environmentrisk股權投資Equityinvestment評估成本Evaluationcost事項鑒別Eventidentification辦理成本Executioncost實地查驗Fieldinspection財務風險與經營風險的搭配Financialriskandbusinessrisk內部控制的五大概素Fiveelementsininternalcontrol產業(yè)五種競爭力Fiveforcesinthecompetitiveapproach集中化戰(zhàn)略Focusstrategy縮短與集中戰(zhàn)略Focusedstrategy職能制組織結構Functionalorganizationstructure職能戰(zhàn)略Functionalstrategy資本活動Fund-relatedactivities全球化戰(zhàn)略Globalizationstrategy毛利率與凈收益率Grossprofitmarginandnetprofitmargin增加型戰(zhàn)略Growthstrategy開拓型戰(zhàn)略Growthstrategy擔保業(yè)務GuaranteebusinessH型結構(控股企業(yè)／控股企業(yè)組織結構Htypeorganizationstructure(Holdingcompany/Group)organizationstructure)高經營風險與高財務風險搭配Highbusinessrisk,highfinancialrisk高經營風險與低財務風險搭配Highbusinessrisk,lowfinancialrisk高長型結構Highgrowthstructure橫向并購增量預計產品生命周期產業(yè)風險信息與溝通一體化戰(zhàn)略后向一體化戰(zhàn)略前向一體化戰(zhàn)略橫向一體化戰(zhàn)略縱向一體化戰(zhàn)略產業(yè)內現有企業(yè)的競爭密集型戰(zhàn)略內部控制多國當地化戰(zhàn)略國際戰(zhàn)略資源的不能夠取代性合資經營準時生產系統(tǒng)杠桿收買法律風險長遠目標保持成本管理信息系統(tǒng)市場開發(fā)——現有產品和新市場市場浸透——現有產品和現有市場重要弊端矩陣制組織結構風險胸襟企業(yè)戰(zhàn)略的現代看法督查風險管理的督查與改進M型企業(yè)組織結構(多部門結構)非杠桿收買內部控制的目標風險管理的目標現場檢查運行弊端操作風險期權合約組織管理能力組織資源組織架構

HorizontalmergerandacquisitionIncrementalbudgetingIndustrylifecycleIndustryriskInformationandcommunicationIntegratedstrategyIntegratedstrategy-BackwardIntegratedstrategy-ForwardIntegratedstrategy-HorizontalIntegratedstrategy-VerticalIntensityofindustryrivalryIntensivestrategyInternalcontrolInternationalsubsidiariesstrategyInternationalizationstrategyIrreplaceableresourcesJointinvestmentbusinessJust-in-timesystem(JIT)Leveragedbuy-outLitigationriskLong-termobjectiveMaintenancecostManagementinformationsystemMarketdevelopment-existingproductandnewmarketMarketpenetration-existingproductandexistingmarketMaterialdeficiencyMatrixorganizationstructureMeasurementofriskModernconceptofcorporatestrategyMonitoringMonitoringandimprovementofriskmanagementMulti-divisionalorganizationstructureNonleveragedbuy-outObjectivesofinternalcontrolObjectivesofriskmanagementOn-siteinspectionOperatingdeficiencyOperationalriskOptionscontractsOrganizationmanagementabilityOrganizationresourcesOrganizationstructure業(yè)務外包Outsourcing信息系統(tǒng)外包Out-sourcingofinformationsystem人員導向性People-driven績效評估Performanceevaluation資源的長遠性PersistenceoftheresourcesownedPEST剖析PESTanalysis政治風險Politicalrisk供應者、購置者討價還價的能力Powerofbuyersorsuppliers預防成本Preventioncost基本活動（又稱主體活動）Primaryactivities內部控制的原則Principlesofinternalcontrol風險管理基本流程Processofriskmanagement采買業(yè)務Procurementactivities產品開發(fā)——新產品和現有市場Productdevelopment-newproductandexistingmarket產品／品牌事業(yè)部制結構Product/Brandbusinessstructure生產流程計劃Productionprocessplanning生產營運Productionandoperation生產管理能力Productionmanagementability產能計劃Productionplan盈利能力和回報率指標Profitabilityandrateofreturnmeasurement質量管理Qualitymanagement反應型戰(zhàn)略Reactivestrategy相關多元化Relateddiversification研究與開發(fā)Researchanddevelopment研發(fā)能力Researchanddevelopmentability已動用資本酬金率（投資回報率或凈財富Returnofcapitalemployed(ROCE)/Returnof回報率）investment(ROI)/Returnofnetassets(RONA)轉向戰(zhàn)略Reversestrategy激勵和獎勵系統(tǒng)Rewardandincentivesystem風險肩負Riskacceptance風險偏好Riskappetite風險評估Riskassessment風險閃避Riskavoidance風險補償Riskcompensation風險控制Riskcontrol風險變換Riskconversion風險轉移Risktransfer角色導向型Role-driven證券投資Securitiesinvestment重要弊端Significantdeficiency牢固戰(zhàn)略Stablestrategy利益相關者stakeholders企業(yè)戰(zhàn)略締盟戰(zhàn)略剖析外面環(huán)境剖析戰(zhàn)略業(yè)務單位組織結構戰(zhàn)略控制系統(tǒng)戰(zhàn)略群組戰(zhàn)略目標國際化經營的戰(zhàn)略種類業(yè)績計量戰(zhàn)略風險內部環(huán)境剖析發(fā)展戰(zhàn)略戰(zhàn)略推行戰(zhàn)略管理過程戰(zhàn)略選擇繼任計劃技術風險隱藏進入者的進入威脅取代品的取代威脅跨國戰(zhàn)略非相關多元化戰(zhàn)略無效價值鏈剖析縱向并購零基預計

StrategicalliancesStrategicanalysisStrategicanalysis–ExternalenvironmentStrategicbusinessunitorganizationstructure(SBUStrategiccontrolsystemStrategicgroupStrategicobjectiveStrategicoptionsforinternationalbusinessStrategicperformanceevaluationStrategicriskStrategyanalysis-InternalenvironmentStrategydevelopmentStrategyimplementationStrategymanagementprocessStrategyselectionSuccessionplanningTechnologyriskThreatofnewentrantsThreatofsubstitutesTransnationalstrategyUnrelateddiversificationUnsuccessfulstrategyValuechainanalysisVerticalmergerandacquisitionZero-basedbudgeting

）經濟法承諾收買人要約收買上市企業(yè)收買財富收買實質出資人實質控制實質控制人臨時報告管理人入伙代理/受托人協議轉讓合同更正年度報告

AcceptanceAcquirerAcquisitionbyofferAcquisitionofalistedcompanyAcquisitionofassetsActualcapitalcontributorActualcontrolActualcontrollerAdhocreportAdministratorAdmissiontoapartnershipAgentAgreetotransferAlterofcontractAnnualreport關系交易Associatedtransaction企業(yè)章程Associationofarticles破產財富Bankruptproperty破產債權Bankruptcycreditor破產開支Bankruptcyexpenses破產法BankruptcyLaw基準日Basedate大宗交易Blocktrading董事會Boardofdirectors監(jiān)事會Boardofsupervisors民事行為能力Capacityforcivilconducts董事長Chairpersonoftheboard民事權益能力Civilrights集體所有權Collectiveownership企業(yè)分立Companydemergers企業(yè)法CompanyLaw股份有限企業(yè)Companylimited企業(yè)合并Companymergers經營者集中Concentrationofoperators一致行動Consistentact合同法ContractLaw承攬人/承包人Contractor委托合同Contractsforcommission承攬合同Contractsforwork控股股東Controllingshareholders可變換企業(yè)債券Convertiblebond共同行為Coordinatedbehavior企業(yè)債券Cor