2023年-會(huì)計(jì)專(zhuān)業(yè)術(shù)語(yǔ)2

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(xiāo)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)以及執(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(wú)法表示意見(jiàn)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(shū)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(guò)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)能力產(chǎn)生重大疑慮的事項(xiàng)或情況Eventsorconditionsthatmaycastsignificantdoubtontheentity'sabilitytocontinueasagoingconcern不符事項(xiàng)Exception存在Existence有經(jīng)驗(yàn)的注冊(cè)會(huì)計(jì)師Experiencedauditor專(zhuān)長(zhǎng)Expertise信賴(lài)程度Extentofreliance函證Externalconfirmation事實(shí)錯(cuò)報(bào)以及判斷錯(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)重要Fundamentaltousers9understandingofthefinancialstatements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)別以及評(píng)估和應(yīng)對(duì)重大錯(cuò)報(bào)風(fēng)險(xiǎn)Identify,assessandrespondtoriskofmaterialmisstatement無(wú)法獲取充分以及適當(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生成以及記錄以及處理和報(bào)告交易Initiate,record,processandreporttransactions詢問(wèn)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(guó)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)重程度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管理當(dāng)局聲明廿Managementrepresentationletter管理層對(duì)其自身責(zé)任的認(rèn)可與理解Management5sacknowledgementandunderstandingofitsresponsibilities管理層的專(zhuān)家Management^expert重大類(lèi)別的交易以及賬戶余額和披露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(wú)保留意見(jiàn)Modifiedopinion監(jiān)控Monitoring對(duì)控制的監(jiān)督Monitoringofcontrols審計(jì)程序的性質(zhì)以及時(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(guò)程O(píng)utsidethenormalcourseofbusiness總體審計(jì)方案Overallaudit叩proach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枳極式函證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)存在舞弊風(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(zhuān)業(yè)勝任能力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(jiàn)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選擇和運(yùn)用會(huì)計(jì)政策Selectionandapplicationofaccountingpolicies選取測(cè)試項(xiàng)目Selectionofitemsfortesting重要組成部分Significantcomponent值得關(guān)注的內(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(pán)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(lèi)別的交易以及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)分析法以及比率分析法以及合理性測(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(wú)保留意見(jiàn)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(shū)面聲明Writtenrepresentation職業(yè)道德可接受的水平Acceptablelevel廣告Advertising過(guò)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冷去口期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)有的關(guān)注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夕卜部專(zhuān)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I(mǎi)mmediatefamily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(chéng)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)期存在業(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(zhuān)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不利影響以及威脅Threats稅法兼營(yíng)Alsoengagedin應(yīng)計(jì)稅款A(yù)ccruedtax從價(jià)稅Advaloremtax力口計(jì)扣除Additionaldeduction附力「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(xiāo)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(xiāo)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(xiāo)售Deemedsales/salesequivalent免除納稅義務(wù)Dischargeoftaxobligation應(yīng)稅商品Dutiablegoods資本化Capitalization/Capitalized現(xiàn)金流量Cashflows庫(kù)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彳弋銷(xiāo)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)t十差錯(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(guó)外所得收入Foreignearnedincome一般納稅人Generaltaxpayer特許權(quán)使用費(fèi)所得Incomefromfranchiseroyalty利息以及股息以及紅利所得Incomefrominterests,dividendsandbonuses勞務(wù)所得Incomefromlaborservice財(cái)產(chǎn)租賃所得Incomefromleasingofproperty財(cái)產(chǎn)租賃所得生產(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(xiāo)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貝才產(chǎn)原值Originalvalueoftheproperty/Costofproperty當(dāng)期銷(xiāo)項(xiàng)稅額Outputtaxfortheperiod增值稅銷(xiāo)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(xiāo)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)土土也土曾值稅Value-addedtaxonland/Landappreciationtax增值稅減免VATexemptionorreduction車(chē)船稅Vehicleandvesseltax車(chē)輛購(gòu)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(即付年金以及期初年金)Annuitydue會(huì)計(jì)報(bào)酬率法Accountingrateofreturn(ARR)平均交貨時(shí)間Averagedeliverytime貝塔(0)系數(shù)Betacoefficient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(wú)差別點(diǎn)法EPSindifferentpointmethod(EBIT-EPSbreakevenanalysis)每股盈余最大化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(xiāo)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(xiāo)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短期償債能力比率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)最大最小法Maximinmethod企業(yè)價(jià)值最大化Maximizationoffirm'svalue股東財(cái)富最大化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(xiāo)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(xiāo)售百分比Percentageofoperatingassetstosales經(jīng)營(yíng)負(fù)債銷(xiāo)售百分比Percentageofoperatingliabilitiestosales銷(xiāo)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)最大化Profitmaximization項(xiàng)目特有風(fēng)險(xiǎn)Project-specificrisk公開(kāi)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(wú)風(fēng)險(xiǎn)利率Risk-freeinterestrate無(wú)風(fēng)險(xiǎn)報(bào)酬率Risk-freerateofreturn安全邊際率Safetymarginratio銷(xiāo)售預(yù)算Salesbudget銷(xiāo)售費(fèi)用Salesexpense銷(xiāo)售預(yù)測(cè)Salesforecast銷(xiāo)售增長(zhǎng)率Salesgrowthrate代銷(xiāo)Salesoncommission銷(xiāo)售數(shù)量Salesvolume股東權(quán)益增長(zhǎng)率Shareholders9equitygrowthratio短缺成本Shortagecost證券市場(chǎng)線Securitymarketline(SML)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貝才務(wù)報(bào)告Financialreporting標(biāo)準(zhǔn)成本Standardcost股票股利Stockdividend股價(jià)最大化Stockpricemaximization股票回購(gòu)Stockrepurchase股票分割Stocksplit儲(chǔ)存成本Storagecost沉沒(méi)成本Sunkcost可持續(xù)增長(zhǎng)率Sustainablegrowthrate系統(tǒng)風(fēng)險(xiǎn)(市場(chǎng)風(fēng)險(xiǎn)以及不可分散風(fēng)險(xiǎn))Systematicrisk(Marketrisk/Non-diversifiablerisk)目標(biāo)資本結(jié)構(gòu)Targetcapitalstructure時(shí).間溢價(jià)Timepremium貨幣的時(shí)間價(jià)值Timevalueofmoney固定成本總額Totalfixedcost標(biāo)的資產(chǎn)Underlyingassets包銷(xiāo)Underwrite單位銷(xiāo)售價(jià)格Unitsalesprice單位變動(dòng)成本Unitvariablecosts股價(jià)上行乘數(shù)Upstreampricemultiplier變動(dòng)成本率Variablecostratio加權(quán)平均資本成本W(wǎng)eightedaveragecostofcapital(WACC)營(yíng)運(yùn)資本投資Workingcapitalinvestment在產(chǎn)品Work-in-progress到期收益率法Yield-to-maturitymethod(YTMmethod)公司戰(zhàn)略與風(fēng)險(xiǎn)管理低增長(zhǎng)一強(qiáng)競(jìng)爭(zhēng)地位的“現(xiàn)金?！睒I(yè)務(wù)“Cashcow”position:slowgrowth-highcompetitiveness低增長(zhǎng)一弱競(jìng)爭(zhēng)地位的“瘦狗"業(yè)務(wù)"Dog”position:slowgrowth-lowcompetitiveness高增長(zhǎng)一低競(jìng)爭(zhēng)地位的“問(wèn)題"業(yè)務(wù)"Questionmark^^position:highgrowth-lowcompetitiveness高增長(zhǎng)一強(qiáng)競(jìng)爭(zhēng)地位的"明星"業(yè)務(wù)"Star"position:highgrowth-highcompetitiveness放棄戰(zhàn)略Abandonstrategy競(jìng)爭(zhēng)環(huán)境分析Analysisofcompetitiveenvironment競(jìng)爭(zhēng)對(duì)手分析Analysisofcompetitors企業(yè)能力分析Analysisofcorporatecompetenciesandcapabilities企業(yè)資源分析Analysisofcorporateresources宏觀環(huán)境分析Analysisofmacro-environment市場(chǎng)需求分析Analysisofmarketdemand分析型戰(zhàn)略Analyticalstrategy審計(jì)委員會(huì)Auditcommittee平衡計(jì)分卡Balancedscorecard基準(zhǔn)分析Benchmarkinganalysis藍(lán)海戰(zhàn)略BlueOceanstrategy波士頓矩陣Bostonmatrix業(yè)務(wù)單位戰(zhàn)略(競(jìng)爭(zhēng)戰(zhàn)略)Business(Competitive)strategy經(jīng)營(yíng)目標(biāo)Businessobjectives運(yùn)營(yíng)風(fēng)險(xiǎn)Businessrisk業(yè)務(wù)單元Businessunit事業(yè)部制組織結(jié)構(gòu)Businessunitorganizationstructure戰(zhàn)略變革Changemanagementinstrategy內(nèi)部信息傳遞Communicationofinternalinformation全面風(fēng)險(xiǎn)管理Comprehensiveriskmanagement收縮戰(zhàn)略Contractionstrategy控制活動(dòng)Controlactivities控制環(huán)境Controlenvironment公司治理Corporategovernance總體戰(zhàn)略Corporatestrategy成本領(lǐng)先戰(zhàn)略Costleadershipstrategy懲治成本Costofpunishment損失成本Costoftotalloss風(fēng)險(xiǎn)管理成本與效益Costsandbenefitsofriskmanagement信用風(fēng)險(xiǎn)Creditrisk文化與績(jī)效Cultureandperformance客戶細(xì)分或市場(chǎng)細(xì)分事業(yè)部制結(jié)構(gòu)Customersegmentation/Marketsegmentationbusinessstructure消費(fèi)動(dòng)機(jī)Customer^motivation負(fù)債和杠桿作用Debtandgearing扁平型結(jié)構(gòu)Decentralizedstructure決策支持系統(tǒng)Decisionsupportsystem防御型戰(zhàn)略Defensivestrategy制定風(fēng)險(xiǎn)管理策略Developmentofriskmanagementstrategy發(fā)展戰(zhàn)略Developmentstrategy鉆石模型Diamondmodel差異化戰(zhàn)略Differentiationstrategy直接投資Directinvestment多元化并購(gòu)Diversifiedmergerandacquisition多種經(jīng)營(yíng)戰(zhàn)略Diversifiedstrategy壟斷優(yōu)勢(shì)理論Dominanceadvantagetheory每股盈余或市凈率Earningspershareorpricetobookratio效率Efficiency生產(chǎn)要素Elementsinproduction內(nèi)部控制的要素Elementsofinternalcontrol創(chuàng)業(yè)型組織結(jié)構(gòu)Entrepreneurialorganizationstructure自然環(huán)境風(fēng)險(xiǎn)Environmentrisk股權(quán)投資Equityinvestment評(píng)估成本Evaluationcost事項(xiàng)識(shí)別Eventidentification處置成本Executioncost實(shí)地查驗(yàn)Fieldinspection財(cái)務(wù)風(fēng)險(xiǎn)與經(jīng)營(yíng)風(fēng)險(xiǎn)的搭配Financialriskandbusinessrisk內(nèi)部控制的五大要素Fiveelementsininternalcontrol產(chǎn)業(yè)五種競(jìng)爭(zhēng)力Fiveforcesinthecompetitiveapproach集中化戰(zhàn)略Focusstrategy緊縮與集中戰(zhàn)略Focusedstrategy職能制組織結(jié)構(gòu)Functionalorganizationstructure職能戰(zhàn)略Functionalstrategy資金活動(dòng)Fund-relatedactivities全球化戰(zhàn)略Globalizationstrategy毛利率與凈利潤(rùn)率Grossprofitmarginandnetprofitmargin增長(zhǎng)型戰(zhàn)略Growthstrategy開(kāi)拓型戰(zhàn)略Growthstrategy擔(dān)保業(yè)務(wù)GuaranteebusinessH型結(jié)構(gòu)(控股企業(yè)/控股集團(tuán)組織結(jié)構(gòu))Htypeorganizationstructure(Holdingcompany/Grouporganizationstructure)高經(jīng)營(yíng)風(fēng)險(xiǎn)與高財(cái)務(wù)風(fēng)險(xiǎn)搭配Highbusinessrisk,highfinancialrisk高經(jīng)營(yíng)風(fēng)險(xiǎn)與低財(cái)務(wù)風(fēng)險(xiǎn)搭配Highbusinessrisk,lowfinancialrisk高長(zhǎng)型結(jié)構(gòu)Highgrowthstructure橫向并購(gòu)Horizontalmergerandacquisition增量預(yù)算Incrementalbudgeting產(chǎn)品生命周期Industrylifecycle產(chǎn)業(yè)風(fēng)險(xiǎn)Industryrisk信息與溝通Informationandcommunication一體化戰(zhàn)略Integratedstrategy后向一體化戰(zhàn)略Integratedstrategy-Backward前向一體化戰(zhàn)略Integratedstrategy-Forward橫向一體化戰(zhàn)略Integratedstrategy-Horizontal縱向一體化戰(zhàn)略Integratedstrategy-Vertical產(chǎn)業(yè)內(nèi)現(xiàn)有企業(yè)的競(jìng)爭(zhēng)Intensityofindustryrivalry密集型戰(zhàn)略Intensivestrategy內(nèi)部控制Internalcontrol多國(guó)本土化戰(zhàn)略Internationalsubsidiariesstrategy國(guó)際戰(zhàn)略Internationalizationstrategy資源的不可替代性Irreplaceableresources合資經(jīng)營(yíng)Jointinvestmentbusiness準(zhǔn)時(shí)生產(chǎn)系統(tǒng)Just-in-timesystem(JIT)杠桿收購(gòu)Leveragedbuy-out法律風(fēng)險(xiǎn)Litigationrisk長(zhǎng)期目標(biāo)Long-termobjective維持成本Maintenancecost管理信息系統(tǒng)Managementinformationsystem市場(chǎng)開(kāi)發(fā) 現(xiàn)有產(chǎn)品和新市場(chǎng)Marketdevelopment-existingproductandnewmarket市場(chǎng)滲透 現(xiàn)有產(chǎn)品和現(xiàn)有市場(chǎng)Marketpenetration-existingproductandexistingmarket重要缺陷Materialdeficiency矩陣制組織結(jié)構(gòu)Matrixorganizationstructure風(fēng)險(xiǎn)度量Measurementofrisk公司戰(zhàn)略的現(xiàn)代概念Modernconceptofcorporatestrategy監(jiān)督Monitoring風(fēng)險(xiǎn)管理的監(jiān)督與改進(jìn)MonitoringandimprovementofriskmanagementM型企業(yè)組織結(jié)構(gòu)(多部門(mén)結(jié)構(gòu))Multi-divisionalorganizationstructure非杠桿收購(gòu)Nonleveragedbuy-out內(nèi)部控制的目標(biāo)Objectivesofinternalcontrol風(fēng)險(xiǎn)管理的目標(biāo)Objectivesofriskmanagement現(xiàn)場(chǎng)檢查On-siteinspection運(yùn)行缺陷Operatingdeficiency操作風(fēng)險(xiǎn)Operationalrisk期權(quán)合約Optionscontracts組織管理自自力Organizationmanagementability組織資源Organizationresources組織架構(gòu)Organizationstructure業(yè)務(wù)外包Outsourcing信息系統(tǒng)外包Out-sourcingofinformationsystem人員導(dǎo)向性People-driven績(jī)效評(píng)估Performanceevaluation資源的持久性PersistenceoftheresourcesownedPEST分析PESTanalysis政治風(fēng)險(xiǎn)Politicalrisk供應(yīng)者以及購(gòu)買(mǎi)者討價(jià)還價(jià)的能力Powerofbuyersorsuppliers預(yù)防成本Preventioncost基本活動(dòng)（又稱(chēng)主體活動(dòng)）Primaryactivities內(nèi)部控制的原貝1JPrinciplesofinternalcontrol風(fēng)險(xiǎn)管理基本流程Processofriskmanagement采購(gòu)業(yè)務(wù)Procurementactivities產(chǎn)品開(kāi)發(fā) 新產(chǎn)品和現(xiàn)有市場(chǎng)Productdevelopment-newproductandexistingmarket產(chǎn)品/品牌事業(yè)部制結(jié)構(gòu)Product/Brandbusinessstructure生產(chǎn)流程計(jì)劃Productionprocessplanning生產(chǎn)運(yùn)營(yíng)Productionandoperation生產(chǎn)管理能力Productionmanagementability產(chǎn)能計(jì)劃Productionplan盈利能力和回報(bào)率指標(biāo)Profitabilityandrateofreturnmeasurement質(zhì)量管理Qualitymanagement反應(yīng)型戰(zhàn)略Reactivestrategy相關(guān)多元化Relateddiversification研究與開(kāi)發(fā)Researchanddevelopment研發(fā)能力Researchanddevelopmentability已動(dòng)用資本報(bào)酬率(投資回報(bào)率或凈資產(chǎn)回報(bào)率)Returnofcapitalemployed(ROCE)/Returnofinvestment(ROI)/Returnofnetassets(RONA)轉(zhuǎn)向戰(zhàn)略Reversestrategy激勵(lì)和獎(jiǎng)勵(lì)機(jī)制Rewardandincentivesystem風(fēng)險(xiǎn)承擔(dān)Riskacceptance風(fēng)險(xiǎn)偏好Riskappetite風(fēng)險(xiǎn)評(píng)估Riskassessment風(fēng)險(xiǎn)規(guī)避Riskavoidance風(fēng)險(xiǎn)補(bǔ)償Riskcompensation風(fēng)險(xiǎn)控制Riskcontrol風(fēng)險(xiǎn)轉(zhuǎn)換Riskconversion風(fēng)險(xiǎn)轉(zhuǎn)移Risktransfer角色導(dǎo)向型Role-driven證券投資Securitiesinvestment重大缺陷Significantdeficiency穩(wěn)定戰(zhàn)略Stablestrategy利益相關(guān)者stakeholders企業(yè)戰(zhàn)略聯(lián)盟Strategicalliances戰(zhàn)略分析Strategicanalysis夕卜宮B環(huán)境分析Strategicanalysis-Externalenvironment戰(zhàn)略業(yè)務(wù)單位組織結(jié)構(gòu)Strategicbusinessunitorganizationstructure(SBU)戰(zhàn)略控制系統(tǒng)Strategiccontrolsystem戰(zhàn)略目標(biāo)Strategicobjective國(guó)際化經(jīng)營(yíng)的戰(zhàn)略類(lèi)型Strategicoptionsforinternationalbusiness業(yè)績(jī)計(jì)量Strategicperformanceevaluation戰(zhàn)略風(fēng)險(xiǎn)Strategicrisk內(nèi)部環(huán)境分析Strategyanalysis-Internalenvironment發(fā)展戰(zhàn)略Strategydevelopment戰(zhàn)略實(shí)施Strategyimplementation戰(zhàn)略管理過(guò)程Strategymanagementprocess戰(zhàn)略選擇Strategyselection繼任計(jì)劃Successionplanning技術(shù)風(fēng)險(xiǎn)Technologyrisk潛在進(jìn)入者的進(jìn)入威脅Threatofnewentrants替代品的替代威脅Threatofsubstitutes跨國(guó)戰(zhàn)略Transnationalstrategy非相關(guān)多元化Unrelateddiversification戰(zhàn)略失效Unsuccessfulstrategy價(jià)值鏈分析Valuechainanalysis縱I句并購(gòu)Verticalmergerandacquisition零基預(yù)算Zero-basedbudgeting經(jīng)濟(jì)法承諾Acceptance收購(gòu)人Acquirer要約收購(gòu)Acquisitionbyoffer上市公司收購(gòu)Acquisitionofalistedcompany資產(chǎn)收購(gòu)Acquisitionofassets實(shí)際出資人Actualcapitalcontributor實(shí)際控制Actualcontrol實(shí)際控制人Actualcontroller臨時(shí)報(bào)告Adhocreport管理人Administrator入伙Admissiontoapartnership代理/受托人Agent協(xié)議轉(zhuǎn)讓Agreetotransfer合同變更Alterofcontract年度報(bào)告Annualreport關(guān)聯(lián)交易Associatedtransaction公司章程Associationofarticles破產(chǎn)財(cái)產(chǎn)Bankruptproperty破產(chǎn)債權(quán)Bankruptcycreditor破產(chǎn)費(fèi)用Bankruptcyexpenses破產(chǎn)法BankruptcyLaw基準(zhǔn)日Basedate大宗交易Blocktrading董事會(huì)Boardofdirectors監(jiān)事會(huì)Boardofsupervisors民事行為能力Capacityforcivilconducts董事長(zhǎng)Chairpersonoftheboard民事權(quán)利能力Civilrights集體所有權(quán)Collectiveownership公司分立Companydemergers公司法CompanyLaw股份有限公司Companylimited公司合并Companymergers經(jīng)營(yíng)者集中Concentrationofoperators一致行動(dòng)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可轉(zhuǎn)換公司債券Convertiblebond協(xié)同行為Coordinatedbehavior公司債券Corporatebond信用評(píng)級(jí)Creditrating債權(quán)人委員會(huì)Creditors?committee債權(quán)人會(huì)議Creditors,meeting違約金Damagesforbreachofcontract債務(wù)人財(cái)產(chǎn)Debtor'sproperty破產(chǎn)宣告Declarationofbankruptcy減資Decreaseofcapital故意Deliberateintention標(biāo)的物Deliveryoftheobject定金Deposits注銷(xiāo)登記Deregistration董事Directors清償Discharge持股權(quán)益披露Disclosureofshareholders9interest任意公積金Discretionaryreservefund合同的解除Dismissalofcontract處分權(quán)Disposalright解散Dissolution新設(shè)分立Divisionbynewestablishment贈(zèng)與Donation提存Drawing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(wú)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(xiāo)售Inter-groupsales選舉權(quán)Electionrights發(fā)包人Employer股權(quán)收購(gòu)Equitiesacquisition合同成立Establishmentofacontract核準(zhǔn)Examinationandapproval免責(zé)條款Exclusionclauses執(zhí)行董事Executivedirectors除名Expel臨時(shí)股東大會(huì)Extraordinarygeneralmeeting不可抗力Forcemajeure欺詐Fraud無(wú)償劃撥Freeallotment股東大會(huì)Generalmeetingofshareholders普通合伙人Generalpartners普通合伙企業(yè)Generalpartnershipenterprises政府債券Governmentbond重大過(guò)失Grossf