注会主要专业术语中英文对照表

职业能力综合测试涉及的主要专业术语中英文对照表会计会计估计Accountingestimates会计分期Accountingperiod会计政策Accountingpolicies会计确认Accountingrecognition会计处理Accountingtreatment应付账款Accountspayable应收账款Accountsreceivable累计折旧Accumulateddepreciation调整事项Adjustingevents摊销费用Amortizationexpense公平交易Arms-lengthtransaction资产Assets资产减值损失Assetsimpairmentloss联营公司

Associates

可供出售金融资产Available-for-salefinancialassets坏账准备Baddebtprovision年初余额Balanceatthebeginningofyear年末余额Balanceattheendofyear资产负债表Balancesheet银行存款Bankdeposit基本每股收益Basicearningspershare应收票据Billsreceivable账面价值Bookvalue借款费用Borrowingcosts企业合并Businesscombination营业税金及附加Businesstaxesandsurcharges计量Calculation/Calculate

资本公积Capitalreserve资本化Capitalization/Capitalized现金流量Cashflows库存现金Cashonhand公允价值变动Changeinfairvalue股东权益变动表Changesinequity可比性Comparability混合金融工具Compoundfinancialinstruments代销商品Consignmentgoods合并资产负债表Consolidatedbalancesheet合并利润表Consolidatedincomestatement合并股东权益变动表Consolidatedstatementofchangesinequity建造合同Constructioncontract在建工程Constructioninprogress或有资产Contingentasset或有负债Contingentliability可转换公司债券Convertiblenotes会计差错更正Correctionofaccountingerrors成本法Costmethod主营业务成本Costofsalesfromprincipalactivities贷Credit货币计量Currencymeasurement流动资产Currentassets流动负债Currentliabilities借Debit债务重组Debtrestructuring递延收益Deferredincome递延所得税Deferredtax递延所得税资产Deferredtaxassets递延所得税负债Deferredtaxliabilities折旧Depreciation稀释每股收益Dilutedearningspershare直接费用Directcosts直接人工Directlabour直接材料Directmaterials直接法Directmethod披露Disclosure折现系数Discountfactor折现率Discountrate任意盈余公积Discretionarysurplusreserve处置成本Disposalcosts应付股利Dividendpayable应收股利Dividendreceivable应付职工薪酬Employeebenefitspayables股权投资Equityinvestment权益法Equitymethod预计负债Estimatedliabilities/Provision预计使用寿命Estimatedusefullife费用Expenses公允价值Fairvalue融资租赁Financelease金融资产Financialassets交易性金融资产Financialassetsheldfortrading财务费用Financialexpenses金融工具Financialinstruments金融负债Financialliabilities财务报告Financialreporting筹资活动Financingactivities产成品Finishedproducts/goods固定资产Fixedassets固定资产清理Fixedassetspendingfordisposal境外经营Foreignoperations特许权Franchiseright记账本位币Functionalcurrency公允价值变动收益/（损失）Gains/Lossesonchangesinfairvalue管理费用Generalandadministrativeexpenses持续经营Goingconcern商誉Goodwill政府补助Governmentgrants毛利率Grossprofitratio担保Guarantee持有至到期投资Held-to-maturityinvestment历史成本Historicalcost可辨认性Identifiable减值损失Impairmentloss减值准备Impairmentlosses利润表Incomestatement所得税Incometax间接法Indirectmethod保险费Insuranceexpense无形资产Intangibleassets应付利息Interestpayable利率Interestrate应收利息Interestreceivable集团内部销售Inter-groupsales中期财务报表Interimfinancialstatements存货Inventories投资活动Investingactivities投资成本Investmentcost投资收益Investmentincome投资性房地产Investmentproperty合营企业Joint-venture劳务成本Labourcosts土地使用权Landuseright租赁Lease承租人Lessee出租人Lessor负债Liability/Liabilities贷款Loan长期股权投资Long-termequityinvestment长期借款Long-termloans长期应付款Long-termpayable长期应收款Long-termreceivables少数股东权益Minorityinterests净利润Netprofits非调整事项Non-adjustingevents非流动性负债Non-currentliabilities营业外支出Non-operatingexpenses营业外收入Non-operatingincome经营活动Operatingactivities经营租赁Operatinglease营业利润Operatingprofit其他资本公积Othercapitalreserve其他综合收益Othercomprehensiveincome其他业务收入Otheroperatingincome其他应付款Otherpayables其他应收款Otherreceivables所有者权益Owner’sequity所有权Ownership实收资本Paid-incapital专利权Patent资产负债表日后事项Postbalancesheetevents溢价Premium预付款Prepayment现值Presentvalue以前年度损益事项Prioryearprofit/lossadjustment商品Product利润Profit利润分配Profitappropriation存货跌价准备Provisionfordiminutioninvalueofinventories固定资产减值准备Provisionforimpairmentoffixedassets损失准备Provisionforloss采购成本Purchasecosts报酬率Rateofreturn原材料Rawmaterials预收款项Receiptsinadvance确认Recognition/Recognize可收回金额Recoverableamount可变现净值Recoverablevalue关联交易Relatedpartytransactions关联方Relatedparty(ies)租赁收入Rentalincome重置成本Replacementcosts回购Repurchase研究开发费用Researchanddevelopmentcosts残值Residualvalue重组Restructuring追溯调整Retrospectiveadjustments销售商品收入Revenuefromsalesofgoods收入Revenue/Income职工薪酬Salarycosts售后租回交易Saleandleaseback主营业务收入Salesfromprincipalactivities销售退回Salesreturn销售额Salesrevenue销售税Salestax分部报告Segmentreporting销售费用Sellingexpenses股本Sharecapital股份期权Shareoptions股本/资本溢价Share/Capitalpremium所有者权益Shareholders’equity短期借款Short-termloans专项应付款Specialpayables现金流量表Statementofcashflows法定盈余公积Statutorysurplusreserve盈余公积Surplusreserves有形资产Tangibleassets计税基础Taxbasis应交税费Taxespayable暂时性差异Temporarydifferences交易费用Transactioncosts可理解性Understandability未分配利润Undistributedprofit/Retainedearnings未实现融资收益Unrealizedcapitalgain增值税Value-addedtax在产品Workinprogress

审计客户关系和审计业务的接受与保持Acceptanceandcontinuanceofclientandauditengagement访问控制Accesscontrols接触信息/审计工作底稿Accesstoinformation/Auditdocumentation否定意见Adverseopinion替代程序Alternativeprocedures分析程序Analyticalprocedures在集团层面实施的分析程序Analyticalproceduresatgrouplevel年度报告Annualreport适用的财务报告框架Applicablefinancialreportingframework按照适用的财务报告编制基础得到恰当会计处理和披露Appropriatelyaccountedforanddisclosedinaccordancewiththeapplicablefinancialreportingframework(审计证据的)适当性Appropriateness(ofauditevidence)认定Assertions评估Assess保证Assurance审计调整Auditadjustment审计工作底稿Auditdocumentation/Auditworkingpaper审计证据Auditevidence审计档案Auditfile会计师事务所Auditfirm/Accountingfirm审计意见Auditopinion审计计划Auditplan审计风险Auditrisk审计抽样(抽样)Auditsampling(sampling)注册会计师（审计师）Auditor注册会计师与财务信息Auditorandfinancialinformation注册会计师的专家Auditor’sexpert注册会计师的点估计或区间估计Auditor’spointestimateorauditor’srange导致非无保留意见的事项段Basisformodificationparagraph业务流程Businessprocess（交易的）商业理由Businessrationale经营风险业务风险Businessrisk明显微小Clearlytrivial比较财务报表Comparativefinancialstatements比较信息Comparativeinformation被审计单位的互补性控制Compensatingcontrolsofentityunderaudit完整性Completeness对集团具有财务重大性的单个组成部分Componentsthatareofindividualfinancialsignificancetothegroup计算机辅助审计技术Computer-assistedaudittechniques审计的前提条件Conditionsforanaudit询证函Confirmation合并过程Consolidationprocess控制活动Controlactivities控制环境Controlenvironment控制风险Controlrisk与审计相关的控制Controlsrelevanttotheaudit公司治理Corporategovernance对应数据Correspondingfigures截止Cut-off/Asof(date)报告日（与质量控制相关）Dateofreport(inrelationtoqualitycontrol)财务报表批准日Dateoftheapprovalofthefinancialstatements审计报告日Dateoftheauditor’sreport财务报表日Dateofthefinancialstatements设计、执行和维护适当的控制Design,implementandmaintainadequatecontrols(over)检查风险Detectionrisk偏差Deviations无法表示意见Disclaimerofopinion双重目的测试Dual-purposetest强调事项段Emphasisofmatterparagraph业务工作底稿Engagementdocumentation/workingpaper业务约定书Engagementletter项目合伙人Engagementpartner项目质量控制复核Engagementqualitycontrolreview项目质量控制复核人员Engagementqualitycontrolreviewer项目组Engagementteam被审计单位的风险评估过程Entity’sriskassessmentprocess评价Evaluate可能导致对被审计单位持续经营能力产生重大疑虑的事项或情况Eventsorconditionsthatmaycastsignificantdoubtontheentity’sabilitytocontinueasagoingconcern不符事项Exception存在Existence有经验的注册会计师Experiencedauditor专长Expertise信赖程度Extentofreliance函证Externalconfirmation事实错报、判断错报和推断错报Factualmisstatements,judgementalmisstatementsandprojectedmisstatements财务报表Financialstatements舞弊Fraud舞弊风险因素Fraudriskfactors虚假财务报告Fraudulentfinancialreporting对财务报表使用者理解财务报表至关重要Fundamentaltousers’understandingofthefinancialstatements治理Governance集团Group集团项目合伙人Groupengagementpartner集团层面控制Group-widecontrols历史财务信息Historicalfinancialinformation识别、评估和应对重大错报风险Identify,assessandrespondtoriskofmaterialmisstatement无法获取充分、适当的审计证据Inabilitytoobtainsufficientappropriateauditevidence后任注册会计师Incomingauditor不一致Inconsistency独立性Independence与财务报告相关的信息系统Informationsystemrelevanttofinancialreporting审计的固有限制Inherentlimitationofaudit固有风险Inherentrisk首次审计业务Initialauditengagement生成、记录、处理和报告交易Initiate,record,processandreporttransactions询问Inquiry检查Inspection中期财务信息或报表Interimfinancialinformationorstatements内部审计师Internalauditors内部控制Internalcontrol内部控制缺陷Internalcontroldeficiency国际财务报告准则InternationalFinancialReportingStandards调查Investigate财务报表报出日Issuancedateofthefinancialstatements信息技术应用控制ITapplicationcontrols信息技术环境ITenvironment会计分录和其他调整Journalentriesandotheradjustments会计分录Journalentry/entries严重程度Levelofsignificance上市公司实体Listedentity管理层Management管理层偏向Managementbias管理层凌驾于控制之上Managementoverrideofcontrols管理当局声明书Managementrepresentationletter管理层对其自身责任的认可与理解Management’sacknowledgementandunderstandingofitsresponsibilities管理层的专家Management’sexpert重大类别的交易、账户余额和披露Materialclassesoftransactions,accountbalancesanddisclosure重大不确定性Materialuncertainty财务报表整体的重要性Materialityforthefinancialstatementsasawhole侵占资产Misappropriationofassets错报Misstatement对事实的错报Misstatementoffact非标准审计报告Modifiedauditreport非无保留意见Modifiedopinion监控Monitoring对控制的监督Monitoringofcontrols审计程序的性质、时间安排和范围Nature,timingandextentofauditprocedures消极式函证Negativeconfirmation网络事务所Networkfirm违反法律法规Non-compliance未回函Non-response非抽样风险Non-samplingrisk观察Observation发生Occurrence期初余额Openingbalances内部控制的运行有效性Operatingeffectivenessofinternalcontrol其他信息Otherinformation其他事项段Othermatterparagraph会计估计的结果Outcomeofanaccountingestimate超出正常经营过程Outsidethenormalcourseofbusiness总体审计方案Overallauditapproach总体审计策略Overallauditstrategy总体结论Overallconclusion总体应对措施Overallresponses合伙人Partner实际执行的重要性Performancemateriality人员Personnel广泛性Pervasive计划活动Planningactivities总体Population/Overall积极式函证Positiveconfirmation执业人员Practitioner前任注册会计师Predecessorauditor初步业务活动Preliminaryengagementactivities与管理层和治理层（如适用）责任相关的执行审计工作的前提Premise,relatingtotheresponsibilitiesofmanagementand,whereappropriate,thosechargedwithgovernance,onwhichanauditisconducted编制和列报财务报表Prepareandpresentthefinancialstatements列报与披露Presentationanddisclosure收入确认存在舞弊风险的假定Presumedfraudrisksinrevenuerecognition防止或发现并纠正重大错报Preventordetectandcorrectmaterialmisstatement专业胜任能力Professionalcompetence职业判断Professionaljudgment职业怀疑态度Professionalskepticism业务执行Provisionofservice/Deliveryofservice通常对决定财务报表中的重大金额和披露有直接影响的法律法规的规定Provisionsoflawsandregulationsgenerallyrecognizedtohaveadirecteffectonthedeterminationofmaterialamountsanddisclosuresinthefinancialstatements具有适当资格的外部人员Qualifiedexternalperson保留意见Qualifiedopinion量化财务影响Quantificationofthefinancialimpacts合理保证（针对审计业务和质量控制）Reasonableassurance(inthecontextofauditengagements,andinqualitycontrol)合理性测试Reasonablenesstest重新计算Re-calculation连续审计业务Recurringauditengagements将认定层次的审计风险降至可接受的低水平Reduceauditriskattheassertionleveltoanacceptablylowlevel关联方Relatedparties具有支配性影响的关联方Relatedpartieswithdominantinfluence管理层以前未识别或未向注册会计师披露的关联方关系或关联方交易Relatedpartyrelationshipsortransactionsthatmanagementhasnotidentifiedordisclosedtotheauditor按照等同于公平交易中通行的条款执行的关联方交易Relatedpartytransactionsconductedontermsequivalenttothoseprevailinginanarm’slengthtransaction（审计证据的）相关性和可靠性Relevanceandreliability(ofauditevidence)相关职业道德要求Relevantethicalrequirements剩余期间Remainingperiod重新执行Re-performance管理层施加的限制Restrictionsimposedbymanagement复核(与质量控制相关)Review(inrelationtoqualitycontrol)权利与义务Rightsandobligations风险评估程序Riskassessmentprocedures重大错报风险Riskofmaterialmisstatement财务报表层次和认定层次的重大错报风险Riskofmaterialmisstatementatfinancialstatementlevelandatassertionlevel样本量Samplesize抽样Sampling抽样风险Samplingrisk抽样单元Samplingunit选择和运用会计政策Selectionandapplicationofaccountingpolicies选取测试项目Selectionofitemsfortesting重要组成部分Significantcomponent值得关注的内部控制缺陷Significantdeficienciesininternalcontrol重大事项Significantmatters特别风险Significantrisk重大非常规交易Significantunusualtransactions特定的审计程序Specifiedauditprocedures员工Staff统计抽样Statisticalsampling存货盘点Stocktake分层Stratification期后事项Subsequentevents实质性分析程序Substantiveanalyticalprocedures实质性程序Substantiveprocedure（审计证据的）充分性Sufficiency(ofauditevidence)补充信息Supplementaryinformation测试Test控制测试Testofcontrols细节测试Testofdetails特定类别的交易、账户余额或披露的一个或多个重要性水平Thematerialitylevelorlevelsforparticularclassesoftransactions,accountbalancesordisclosures治理层Thosechargedwithgovernance错报的临界值Thresholdformisstatements可容忍错报Tolerablemisstatement可容忍偏差率Tolerablerateofdeviation趋势分析法、比率分析法、合理性测试法和回归分析法Trendanalysis,ratioanalysis,reasonablenesstest,andregressionanalysis不确定性Uncertainty未更正错报Uncorrectedmisstatements标准审计报告Unmodifiedauditreport无保留意见Unqualifiedopinion计价与分摊Valuationandallocation/amortization穿行测试Walk-throughtest解除业务约定Withdrawfromtheengagement书面声明Writtenrepresentation职业道德可接受的水平Acceptablelevel广告Advertising过度推介Advocacy承担管理层职责Assumemanagementresponsibilities鉴证客户Assuranceclient鉴证业务Assuranceengagement鉴证业务项目组Assuranceteam审计客户Auditclient审计业务Auditengagement审计项目组Auditteam近亲属Closefamily密切私人关系Closepersonalrelationship保密Confidentiality利益冲突Conflictsofinterest或有收费Contingentfee冷却期Coolingoffperiod现任会计师Currentaccountant/auditor直接经济利益Directfinancialinterest董事或高级管理人员Directororseniorofficer/seniormanagement应有的关注Duecare消除或降低不利影响Eliminateorreducethreats项目合伙人Engagementpartner项目质量控制复核Engagementqualitycontrolreview项目组Engagementteam外部专家Externalexpert密切关系Familiarity经济利益Financialinterests历史财务信息Historicalfinancialinformation直系亲属/主要近亲属Immediatefamily独立性Independence从实质上和形式上保持独立性Independenceofmind,Independenceinappearance间接经济利益Indirectfinancialinterest诚信Integrity外在压力Intimidation/Pressure关键审计合伙人Keyauditpartner上市实体Listedentity长期存在业务关系Longassociation(withanauditclient)严重虚假或误导性的陈述Materiallyfalseormisleadingstatement非鉴证服务Non-assuranceservices客观和公正性Objectivity专业服务Professionalservices拟接受的客户Prospectiveclient公众利益实体Publicinterestentity关联实体Relatedentity审阅客户Reviewclient审阅业务Reviewengagement审阅项目组Reviewteam轮换Rotation防范措施Safeguards自身利益Self-interest自我评价Self-review重要且密切的商业关系Significantandclosebusinessrelationship特殊目的财务报表Specialpurposefinancialstatements鉴证业务的对象Subjectmatterofassuranceengagement不利影响、威胁Threats税法兼营Alsoengagedin应计税款Accruedtax从价税Advaloremtax加计扣除Additionaldeduction附加税Additionaltax/Surcharge所得额调整Adjustmentofincome税后所得After-taxincome准予扣除数Allowabledeductions税收可抵免额Allowabletaxcredit从量定额Amountbasedonquantity增值额Amountofappreciation/Valueadded销售额Amountofsales抵免税额Amountoftaxcredit应纳税所得额Amountoftaxableincome扣除项目金额Amountofthedeductions适用税额Applicabletaxamount适用税率Applicabletaxrates计税成本Assessablecost核定所得额Assessableincome平均成本利润率Averagecost-plusmarginrate平均销售价格Averagesalesprice营业税Businesstax偶然所得Casualincome所得项目Categoryofincome组成计税价格Compositetaxableprice本纳税年度Currenttaxyear所得税申报Declarationofincometax扣除项目Deductibleitems免税项目扣除Deductionofthetaxexemptionitem契税Deedtax视同销售Deemedsales/salesequivalent免除纳税义务Dischargeoftaxobligation应税商品Dutiablegoods纳税义务Dutyoftaxpayment权益性投资收益Earningfromequityinvestments雇员福利，职工福利Employeebenefit企业所得税Enterpriseincometax国外所得收入Foreignearnedincome一般纳税人Generaltaxpayer特许权使用费所得Incomefromfranchiseroyalty利息、股息、红利所得Incomefrominterests,dividendsandbonuses劳务所得Incomefromlaborservice财产租赁所得Incomefromleasingofproperty生产经营所得Incomefromproductionandbusinessoperation转让财产所得Incomefrompropertytransfer工资薪金所得Incomefromwages,salaries财产转让收入Incomefrompropertytransfer所得税抵免Incometaxcredit申报缴纳所得税Incometaxdeclaration应纳所得税Incometaxpayable接受捐赠所得Income

from

donation

个人所得税Individualincometax增值税进项税额Inputvalueaddedtax非正常损失Irregularloss滞纳金Latefee清算所得税Liquidationincometax最低应纳税所得额Minimumtaxableincome增值税起征点Minimumthresholdofvalue-addedTax混合销售行为Mixed

sales

activities

所得税前净所得Netincomebeforeincometax税后净利润Netprofitaftertax非货币资产Non-monetaryasset不征税收入Non-taxableincome不计入征税范围Notincludedinthescopeoftaxableactivities财产原值Originalvalueoftheproperty/Costofproperty当期销项税额Outputtaxfortheperiod增值税销项税额Outputvalueaddedtax滞纳税款/欠税Overduetax应补缴税款Paymentoftaxinarrears累进税率Progressivetaxrate比例税率Proportionaltaxrate公益性捐赠Publicwelfaredonations房产税Realestatetax居民纳税人Residenttaxpayer资源税Resourcetax含税销售额Salesamountincludingtax所得税征收范围Scopeofincometax/Subjecttoincometax小规模纳税人Small-scaletaxpayer源泉扣缴Sourcewithholding

纳税特别扣除项目Specialdeductibleitems特殊性税务处理Specialtaxtreatment印花税Stamptax应征税额Taxaccrued税额Taxamounts税基/计税依据Taxbase税种Taxcategory消费税税率Taxcomputation税收抵免Taxcredit抵免限额Taxcreditquota

纳税期限Taxdeadline税前可扣除项目Taxdeductibleitems税收减免Taxdeductionorexemption计税差异Taxdifferences到期应纳税款Taxdue漏税/逃税Taxevasion免税Taxexemption纳税申报Taxfiling本期税额Taxfortheperiod/year已纳税额Taxpaid应纳税额Taxpayable纳税期限Taxpaymentdeadline税率Taxrate减税Taxreduction退税Taxrefund税收附加Taxsurcharge起征点Taxthreshold计税价格Taxvalue/Taxableprice减免税额Tax

amount

deducted

应税所得Taxableincome应税项目Taxableitem纳税期间Taxableperiod对股息征税Taxationofdividends免税收入Tax-exemptincome免税税目Tax-exemptitem免税利润Tax-exemptprofit含税价格Tax-includedprice纳税人Taxpayer土地使用税Urbanland-usetax增值税Valueaddedtax(VAT)土地增值税Value-addedtaxonland/Landappreciationtax增值税减免VATexemptionorreduction车船税Vehicleandvesseltax车辆购置税Vehiclepurchasetax扣缴义务人Withholdingagent代扣代缴税款Withholdingandremittingtax预提所得税Withholdingincometax零税率Zerotaxrate财务成本管理应收账款周转次数Accountsreceivableturnover应收账款周转天数Accountsreceivableturnoverdays取得成本Acquisitioncost实际增长率Actualgrowthrate实际利率Actualinterestrate配股后每股价格After-allotmentpricepershare配股权价值Allotmentoptionvalue配股价格Allotmentprice预付年金（即付年金、期初年金）Annuitydue会计报酬率法Accountingrateofreturn(ARR)平均交货时间Averagedeliverytime贝塔（β）系数Betacoefficient债券评级Bondrating债券估价Bondvaluation每股净资产Bookvaluepershare(BPS)盈亏临界点Break-evenpoint保险储备（安全存量）Bufferinventory资本支出Capitalexpenditure持有成本Carryingcost现金预算Cashbudget现金股利Cashdividend现金流量利息保障倍数Cashflowinterestcoverageratio经营活动现金流量Cashflowsfromoperationalactivities混合租赁Combinationlease佣金Commission普通股Commonstock补偿性余额Compensatingbalance复利Compoundinterest全面预算Comprehensivebudget企业价值评估Corporatevaluation成本性态Costbehavior成本中心Costcentre成本的归集和分配Costcollectionandallocation资本成本Costofcapital税后债务成本Costofdebtaftertax成本差异Costvariance平息债券Couponbond债券票面利率Couponinterestrate流动资产周转次数Currentassetsturnover流动资产周转天数Currentassetsturnoverdays流动比率Currentratio本期收入乘数Currentsalesmultiplier债务市场Debtmarket/Bondmarket资产负债率Debt-to-assetratio产权比率Debt-to-equityratio股利宣告日Declarationdate财务杠杆系数Degreeoffinancialleverage(DFL)直接租赁Directleasing折现率Discountrate纯贴现债券（零息债券）Discountedbond(Zerocouponbond)股利支付率Dividendpayoutratio经营杠杆系数Degreeofoperatingleverage(DOL)股价下行乘数Downstreampricemultiplier总杠杆系数Degreeoftotalleverage(DTL)息前税前利润Earningsbeforeinterestsandtaxes(EBIT)经济订货量Economicorderquantity(EOQ)每股盈余稀释EPSdilution每股盈余无差别点法EPSindifferentpointmethod(EBIT-EPSbreakevenanalysis)每股盈余最大化EPSmaximization每股盈余Earningspershare(EPS)权益乘数Equitymultiplier股权价值Equityvalue经济增加值Economicvalueadded(EVA)除息日Ex-dividenddate执行价格Exerciseprice/Strikeprice外部融资销售增长比Externalfinancingneededtosalesgrowthratio融资租赁Financiallease/Capitallease财务估价Financialvaluation完工产品Finishedgoods固定预算Fixedbudget弹性预算Flexiblebudget浮动利率Floatinginterestrate浮动优惠利率Floatingprimeinterestrate债务现金流量Freecashflowsofcreditors股权现金流量Freecashflowsofequity实体现金流量Freecashflowsoffirm

复利终值系数FVinterestfactor预付年金终值系数FVinterestfactorofannuitydue终值Futurevalue(FV)管理费用Generalandadministrativeexpense持续经营价值Goingconcernvalue毛租赁Grosslease营业现金毛流量Grossoperatingcashflows套期保值原理Hedgingprinciple间接成本Indirectcost通货膨胀率Inflationrate利息保障倍数Interestcoverageratio税后利息率Interestrateaftertax内含增长率Internalgrowthrate内部转移价格Internaltransferprice内在市销率Intrinsicsalesmultiplier内在价值Intrinsicvalue存货周转次数Inventoryturnover存货周转天数Inventoryturnoverdays投资中心Investmentcenter内含报酬率法Internalrateofreturn(IRR)非相关成本Irrelevantcost发行价格Issuanceprice租赁期Leaseterm租赁资产Leaseholdproperty承租人Lessee出租人Lessor杠杆贡献率Leveragecontributingratio杠杆租赁Leveragelease清算价值Liquidationvalue短期偿债能力比率Liquidityratios

长期债券Long-termbond制造费用预算Manufacturingoverheadbudget边际贡献率Marginalcontributionratio市场组合Marketportfolio市场价格Marketprice市价稀释Marketpricedilution市场风险溢价Marketriskpremium债券到期日Maturitydate市场增加值Marketvalueadded(MAV)最大最小法Maximinmethod企业价值最大化Maximizationoffirm’svalue股东财富最大化Maximizationofshareholders’wealth混合成本Mixedcost互斥项目Mutuallyexclusiveprojects/events流通债券Negotiablebond净财务杠杆Netfinancialleverage净租赁Netlease营业现金净流量Netoperatingcashflows销售净利率Netprofitmargin净现值法NPVmethod净现值Netpresentvalue(NPV)经营租赁Operatinglease经营杠杆Operatingleverage机会成本Opportunitycost期权价值Optionvalue订货提前期Orderleadtime订货成本Orderingcost普通年金（后付年金）Ordinaryannuity债券面值Parvalue/Facevalue回收期法Paybackperiodmethod股利支付日Paymentdate

经营资产销售百分比Percentageofoperatingassetstosales经营负债销售百分比Percentageofoperatingliabilitiestosales销售百分比法Percentage-of-salesmethod期间成本Periodcost定期预算Periodicbudget永久债券Perpetualbond永续年金Perpetuity优先股Preferredstock现值指数Presentvalueindex产品成本预算Productcostbudget生产预算Productionbudget生产成本Productioncost制造费用Productionoverhead利润中心Profitcenter利润最大化Profitmaximization项目特有风险Project-specificrisk公开增发Publicoffering复利现值系数PVinterestfactor预付年金现值系数PVinterestfactorofannuitydue现值Presentvalue(PV)速动比率Quickratio股权登记日Recorddate共同年限法Replacementchain(commonlife)approach必要报酬率Requiredrateofreturn剩余股利政策Residualdividendpolicy剩余权益收益Residualequityincome剩余净金融支出Residualnetfinancialexpenditure剩余经营收益Residualoperatingincome责任中心Responsibilitycenter利润留存率Retentionratio权益净利率Returnonequity投资报酬率Returnoninvestment收入中心Revenuecenter无风险利率Risk-freeinterestrate无风险报酬率Risk-freerateofreturn安全边际率Safetymarginratio销售预算Salesbudget销售费用Salesexpense销售预测Salesforecast销售增长率Salesgrowthrate代销Salesoncommission

销售数量Salesvolume股东权益增长率Shareholders’equitygrowthratio短缺成本Shortagecost证券市场线Securitymarketline(SML)标准成本Standardcost股票股利Stockdividend股价最大化Stockpricemaximization股票回购Stockrepurchase股票分割Stocksplit储存成本Storagecost沉没成本Sunkcost可持续增长率Sustainablegrowthrate系统风险（市场风险、不可分散风险）Systematicrisk(Marketrisk/Non-diversifiablerisk)目标资本结构Targetcapitalstructure时间溢价Timepremium货币的时间价值Timevalueofmoney固定成本总额Totalfixedcost标的资产Underlyingassets包销Underwrite单位销售价格Unitsalesprice单位变动成本Unitvariablecosts股价上行乘数Upstreampricemultiplier变动成本率Variablecostratio加权平均资本成本Weightedaveragecostofcapital(WACC)营运资本投资Workingcapitalinvestment在产品Work-in-progress

到期收益率法Yield-to-maturitymethod(YTMmethod)公司战略与风险管理低增长—强竞争地位的“现金牛”业务“Cashcow”position:slowgrowth-highcompetitiveness低增长—弱竞争地位的“瘦狗”业务“Dog”position:slowgrowth-lowcompetitiveness高增长—低竞争地位的“问题”业务“Questionmark”position:highgrowth-lowcompetitiveness高增长—强竞争地位的“明星”业务“Star”position:highgrowth-highcompetitiveness放弃战略Abandonstrategy竞争环境分析Analysisofcompetitiveenvironment竞争对手分析Analysisofcompetitors企业能力分析Analysisofcorporatecompetenciesandcapabilities企业资源分析Analysisofcorporateresources宏观环境分析Analysisofmacro-environment市场需求分析Analysisofmarketdemand分析型战略Analyticalstrategy审计委员会Auditcommittee平衡计分卡Balancedscorecard基准分析Benchmarking

analysis蓝海战略BlueOceanstrategy波士顿矩阵Bostonmatrix业务单位战略（竞争战略）Business(Competitive)strategy经营目标Businessobjectives运营风险Businessrisk业务单元Businessunit事业部制组织结构Businessunitorganizationstructure战略变革Changemanagementinstrategy

内部信息传递Communicationofinternalinformation

全面风险管理Comprehensiveriskmanagement收缩战略Contractionstrategy控制活动Controlactivities控制环境Controlenvironment公司治理Corporategovernance总体战略Corporatestrategy成本领先战略Costleadershipstrategy惩治成本Costofpunishment损失成本Costoftotalloss风险管理成本与效益Costsandbenefitsofriskmanagement信用风险Creditrisk文化与绩效Cultureandperformance客户细分或市场细分事业部制结构Customersegmentation/Marketsegmentationbusinessstructure消费动机Customer’smotivation负债和杠杆作用Debtandgearing

扁平型结构Decentralizedstructure决策支持系统Decisionsupportsystem防御型战略Defensivestrategy制定风险管理策略Developmentofriskmanagementstrategy发展战略Developmentstrategy钻石模型Diamondmodel差异化战略Differentiationstrategy直接投资Directinvestment多元化并购Diversifiedmergerandacquisition多种经营战略Diversifiedstrategy

垄断优势理论Dominanceadvantagetheory每股盈余或市净率Earningspershareorpricetobookratio

效率Efficiency\o"生产要素"生产要素Elementsinproduction内部控制的要素Elementsofinternalcontrol创业型组织结构Entrepreneurialorganizationstructure自然环境风险Environmentrisk股权投资Equityinvestment评估成本Evaluationcost事项识别Eventidentification处置成本Executioncost

实地查验Fieldinspection财务风险与经营风险的搭配Financialriskandbusinessrisk内部控制的五大要素Fiveelementsininternalcontrol产业五种竞争力Fiveforcesinthecompetitiveapproach集中化战略Focusstrategy

紧缩与集中战略Focusedstrategy

职能制组织结构Functionalorganizationstructure职能战略Functionalstrategy资金活动Fund-relatedactivities

全球化战略Globalizationstrategy毛利率与净利润率Grossprofitmarginandnetprofitmargin

增长型战略Growthstrategy

开拓型战略Growthstrategy

担保业务GuaranteebusinessH型结构(控股企业／控股集团组织结构)Htypeorganizationstructure(Holdingcompany/Grouporganizationstructure)高经营风险与高财务风险搭配Highbusinessrisk,highfinancialrisk

高经营风险与低财务风险搭配Highbusinessrisk,lowfinancialrisk

高长型结构Highgrowthstructure横向并购Horizontalmergerandacquisition增量预算Incrementalbudgeting产品生命周期Industrylifecycle产业风险Industryrisk信息与沟通Informationandcommunication一体化战略Integratedstrategy后向一体化战略Integratedstrategy-Backward前向一体化战略Integratedstrategy-Forward横向一体化战略Integratedstrategy-Horizontal纵向一体化战略Integratedstrategy-Vertical产业内现有企业的竞争Intensityofindustryrivalry

密集型战略Intensivestrategy

内部控制Internalcontrol多国本土化战略Internationalsubsidiariesstrategy国际战略Internationalizationstrategy资源的不可替代性Irreplaceableresources

合资经营Jointinvestmentbusiness准时生产系统Just-in-timesystem(JIT)杠杆收购Leveragedbuy-out

法律风险Litigationrisk长期目标Long-termobjective维持成本Maintenancecost管理信息系统Managementinformationsystem市场开发——现有产品和新市场Marketdevelopment-existingproductandnewmarket市场渗透——现有产品和现有市场Marketpenetration-existingproductandexistingmarket重要缺陷Materialdeficiency

矩阵制组织结构Matrixorganizationstructure

风险度量Measurementofrisk公司战略的现代概念Modernconceptofcorporatestrategy监督Monitoring风险管理的监督与改进MonitoringandimprovementofriskmanagementM型企业组织结构(多部门结构)Multi-divisionalorganizationstructure非杠杆收购Nonleveragedbuy-out

内部控制的目标Objectivesofinternalcontrol风险管理的目标Objectivesofriskmanagement现场检查On-siteinspection运行缺陷Operatingdeficiency操作风险Operationalrisk期权合约Optionscontracts组织管理能力Organizationmanagementability组织资源Organizationresources组织架构Organizationstructure业务外包Outsourcing信息系统外包Out-sourcingofinformationsystem人员导向性People-driven绩效评估Performanceevaluation资源的持久性PersistenceoftheresourcesownedPEST分析PESTanalysis政治风险Politicalrisk供应者、购买者讨价还价的能力Power

ofbuyersorsuppliers预防成本Preventioncost基本活动（又称主体活动）Primaryactivities内部控制的原则Principlesofinternalcontrol风险管理基本流程Processofriskmanagement采购业务Procurementactivities产品开发——新产品和现有市场Productdevelopment-newproductandexistingmarket产品／品牌事业部制结构Product/Brandbusinessstructure生产流程计划Productionprocessplanning生产运营Productionandoperation生产管理能力Productionmanagementability产能计划Productionplan

盈利能力和回报率指标Profitabilityandrateofreturnmeasurement

质量管理Qualitymana