2023年-会计专业术语2

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设计以及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事实错报以及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Fundamentaltousers9understandingofthefinancialstatements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识别以及评估和应对重大错报风险Identify,assessandrespondtoriskofmaterialmisstatement无法获取充分以及适当的审计证据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生成以及记录以及处理和报告交易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管理当局声明廿Managementrepresentationletter管理层对其自身责任的认可与理解Management5sacknowledgementandunderstandingofitsresponsibilities管理层的专家Management^expert重大类别的交易以及账户余额和披露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审计程序的性质以及时间安排和范围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Overallaudit叩proach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枳极式函证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特定类别的交易以及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趋势分析法以及比率分析法以及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冷去口期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夕卜部专家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不利影响以及威胁Threats税法兼营Alsoengagedin应计税款Accruedtax从价税Advaloremtax力口计扣除Additionaldeduction附力「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彳弋销商品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t十差错更正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利息以及股息以及红利所得Incomefrominterests,dividendsandbonuses劳务所得Incomefromlaborservice财产租赁所得Incomefromleasingofproperty财产租赁所得生产经营所得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Incomefromdonation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Mixedsalesactivities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贝才产原值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Taxamountdeducted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)土土也土曾值税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(即付年金以及期初年金)Annuitydue会计报酬率法Accountingrateofreturn(ARR)平均交货时间Averagedeliverytime贝塔(0)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Shareholders9equitygrowthratio短缺成本Shortagecost证券市场线Securitymarketline(SML)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贝才务报告Financialreporting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(市场风险以及不可分散风险)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一强竞争地位的“现金牛”业务“Cashcow”position:slowgrowth-highcompetitiveness低增长一弱竞争地位的“瘦狗"业务"Dog”position:slowgrowth-lowcompetitiveness高增长一低竞争地位的“问题"业务"Questionmark^^position:highgrowth-lowcompetitiveness高增长一强竞争地位的"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Benchmarkinganalysis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^motivation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组织管理自自力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供应者以及购买者讨价还价的能力Powerofbuyersorsuppliers预防成本Preventioncost基本活动（又称主体活动）Primaryactivities内部控制的原贝1JPrinciplesofinternalcontrol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Qualitymanagement反应型战略Reactivestrategy相关多元化Relateddiversification研究与开发Researchanddevelopment研发能力Researchanddevelopmentability已动用资本报酬率(投资回报率或净资产回报率)Returnofcapitalemployed(ROCE)/Returnofinvestment(ROI)/Returnofnetassets(RONA)转向战略Reversestrategy激励和奖励机制Rewardandincentivesystem风险承担Riskacceptance风险偏好Riskappetite风险评估Riskassessment风险规避Riskavoidance风险补偿Riskcompensation风险控制Riskcontrol风险转换Riskconversion风险转移Risktransfer角色导向型Role-driven证券投资Securitiesinvestment重大缺陷Significantdeficiency稳定战略Stablestrategy利益相关者stakeholders企业战略联盟Strategicalliances战略分析Strategicanalysis夕卜宫B环境分析Strategicanalysis-Externalenvironment战略业务单位组织结构Strategicbusinessunitorganizationstructure(SBU)战略控制系统Strategiccontrolsystem战略目标Strategicobjective国际化经营的战略类型Strategicoptionsforinternationalbusiness业绩计量Strategicperformanceevaluation战略风险Strategicrisk内部环境分析Strategyanalysis-Internalenvironment发展战略Strategydevelopment战略实施Strategyimplementation战略管理过程Strategymanagementprocess战略选择Strategyselection继任计划Successionplanning技术风险Technologyrisk潜在进入者的进入威胁Threatofnewentrants替代品的替代威胁Threatofsubstitutes跨国战略Transnationalstrategy非相关多元化Unrelateddiversification战略失效Unsuccessfulstrategy价值链分析Valuechainanalysis纵I句并购Verticalmergerandacquisition零基预算Zero-basedbudgeting经济法承诺Acceptance收购人Acquirer要约收购Acquisitionbyoffer上市公司收购Acquisitionofalistedcompany资产收购Acquisitionofassets实际出资人Actualcapitalcontributor实际控制Actualcontrol实际控制人Actualcontroller临时报告Adhocreport管理人Administrator入伙Admissiontoapartnership代理/受托人Agent协议转让Agreetotransfer合同变更Alterofcontract年度报告Annualreport关联交易Associatedtransaction公司章程Associationofarticles破产财产Bankruptproperty破产债权Bankruptcycreditor破产费用Bankruptcyexpenses破产法BankruptcyLaw基准日Basedate大宗交易Blocktrading董事会Boardofdirectors监事会Boardofsupervisors民事行为能力Capacityforcivilconducts董事长Chairpersonoftheboard民事权利能力Civilrights集体所有权Collectiveownership公司分立Companydemergers公司法CompanyLaw股份有限公司Companylimited公司合并Companymergers经营者集中Concentrationofoperators一致行动Consistentact合同法ContractLaw承揽人/承包人Contractor委托合同Contractsforcommission承揽合同Contractsforwork控股股东Controllingshareholders可转换公司债券Convertiblebond协同行为Coordinatedbehavior公司债券Corporatebond信用评级Creditrating债权人委员会Creditors?committee债权人会议Creditors,meeting违约金Damagesforbreachofcontract债务人财产Debtor'sproperty破产宣告Declarationofbankruptcy减资Decreaseofcapital故意Deliberateintention标的物Deliveryoftheobject定金Deposits注销登记Deregistration董事Directors清偿Discharge持股权益披露Disclosureofshareholders9interest任意公积金Discretionaryreservefund合同的解除Dismissalofcontract处分权Disposalright解散Dissolution新设分立Divisionbynewestablishment赠与Donation提存Drawing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选举权Electionrights发包人Employer股权收购Equitiesacquisition合同成立Establishmentofacontract核准Examinationandapproval免责条款Exclusionclauses执行董事Executivedirectors除名Expel临时股东大会Extraordinarygeneralmeeting不可抗力Forcemajeure欺诈Fraud无偿划拨Freeallotment股东大会Generalmeetingofshareholders普通合伙人Generalpartners普通合伙企业Generalpartnershipenterprises政府债券Governmentbond重大过失Grossf