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会计分期会计政策会计确认会计处理应付账款应收账款累计折旧调整事项摊销费用公平交易资产资产减值损失联营公司可供出售金融资产坏账准备年初余额年末余额资产负债表银行存款基本每股收益应收票据账面价值借款费用企业合并营业税金及附加计量资本公积资本化现金流量库存现金公允价值变动股东权益变动表

AccountingestimatesAccountingperiodAccountingpoliciesAccountingrecognitionAccountingtreatmentAccountspayableAccountsreceivableAccumulateddepreciationAdjustingeventsAmortizationexpenseArms-lengthtransactionAssetsAssetsimpairmentlossAssociatesAvailable-for-salefinancialassetsBaddebtprovisionBalanceatthebeginningofyearBalanceattheendofyearBalancesheetBankdepositBasicearningspershareBillsreceivableBookvalueBorrowingcostsBusinesscombinationBusinesstaxesandsurchargesCalculation/CalculateCapitalreserveCapitalization/CapitalizedCashflowsCashonhandChangeinfairvalueChangesinequity可比性混合金融工具代销商品合并资产负债表合并利润表合并股东权益变动表建造合同在建工程或有资产或有负债可转换公司债券会计差错更正成本法主营业务成本贷货币计量流动资产流动负债借债务重组递延收益递延所得税递延所得税资产递延所得税负债折旧稀释每股收益直接费用直接人工直接材料直接法披露折现系数折现率任意盈余公积处置成本

ComparabilityCompoundfinancialinstrumentsConsignmentgoodsConsolidatedbalancesheetConsolidatedincomestatementConsolidatedstatementofchangesinequityConstructioncontractConstructioninprogressContingentassetContingentliabilityConvertiblenotesCorrectionofaccountingerrorsCostmethodCostofsalesfromprincipalactivitiesCreditCurrencymeasurementCurrentassetsCurrentliabilitiesDebitDebtrestructuringDeferredincomeDeferredtaxDeferredtaxassetsDeferredtaxliabilitiesDepreciationDilutedearningspershareDirectcostsDirectlabourDirectmaterialsDirectmethodDisclosureDiscountfactorDiscountrateDiscretionarysurplusreserveDisposalcosts应付股利应收股利应付职工薪酬股权投资权益法预计负债预计使用寿命费用公允价值融资租赁金融资产交易性金融资产财务费用金融工具金融负债财务报告筹资活动产成品固定资产固定资产清理境外经营特许权记账本位币公允价值变动收益 /（损失）管理费用持续经营商誉政府补助毛利率担保持有至到期投资历史成本可辨认性减值损失减值准备

DividendpayableDividendreceivableEmployeebenefitspayablesEquityinvestmentEquitymethodEstimatedliabilities/ProvisionEstimatedusefullifeExpensesFairvalueFinanceleaseFinancialassetsFinancialassetsheldfortradingFinancialexpensesFinancialinstrumentsFinancialliabilitiesFinancialreportingFinancingactivitiesFinishedproducts/goodsFixedassetsFixedassetspendingfordisposalForeignoperationsFranchiserightFunctionalcurrencyGains/LossesonchangesinfairvalueGeneralandadministrativeexpensesGoingconcernGoodwillGovernmentgrantsGrossprofitratioGuaranteeHeld-to-maturityinvestmentHistoricalcostIdentifiableImpairmentlossImpairmentlosses利润表所得税间接法保险费无形资产应付利息利率应收利息集团内部销售中期财务报表存货投资活动投资成本投资收益投资性房地产合营企业劳务成本土地使用权租赁承租人出租人负债贷款长期股权投资长期借款长期应付款长期应收款少数股东权益净利润非调整事项非流动性负债营业外支出营业外收入经营活动经营租赁

IncomestatementIncometaxIndirectmethodInsuranceexpenseIntangibleassetsInterestpayableInterestrateInterestreceivableInter-groupsalesInterimfinancialstatementsInventoriesInvestingactivitiesInvestmentcostInvestmentincomeInvestmentpropertyJoint-ventureLabourcostsLanduserightLeaseLesseeLessorLiability/LiabilitiesLoanLong-termequityinvestmentLong-termloansLong-termpayableLong-termreceivablesMinorityinterestsNetprofitsNon-adjustingeventsNon-currentliabilitiesNon-operatingexpensesNon-operatingincomeOperatingactivitiesOperatinglease营业利润其他资本公积其他综合收益其他业务收入其他应付款其他应收款

OperatingprofitOthercapitalreserveOthercomprehensiveincomeOtheroperatingincomeOtherpayablesOtherreceivables所有者权益所有权实收资本专利权资产负债表日后事项溢价预付款现值以前年度损益事项商品利润利润分配存货跌价准备固定资产减值准备损失准备采购成本报酬率原材料预收款项确认可收回金额可变现净值关联交易关联方租赁收入重置成本回购研究开发费用残值

Owner’sequityOwnershipPaid-incapitalPatentPostbalancesheeteventsPremiumPrepaymentPresentvaluePrioryearprofit/lossadjustmentProductProfitProfitappropriationProvisionfordiminutioninvalueofinventoriesProvisionforimpairmentoffixedassetsProvisionforlossPurchasecostsRateofreturnRawmaterialsReceiptsinadvanceRecognition/RecognizeRecoverableamountRecoverablevalueRelatedpartytransactionsRelatedparty(ies)RentalincomeReplacementcostsRepurchaseResearchanddevelopmentcostsResidualvalue重组追溯调整销售商品收入收入职工薪酬售后租回交易主营业务收入销售退回销售额销售税分部报告销售费用股本股份期权股本/资本溢价所有者权益短期借款专项应付款现金流量表法定盈余公积盈余公积有形资产计税基础应交税费暂时性差异交易费用可理解性未分配利润未实现融资收益增值税在产品

RestructuringRetrospectiveadjustmentsRevenuefromsalesofgoodsRevenue/IncomeSalarycostsSaleandleasebackSalesfromprincipalactivitiesSalesreturnSalesrevenueSalestaxSegmentreportingSellingexpensesSharecapitalShareoptionsShare/CapitalpremiumShareholders’equityShort-termloansSpecialpayablesStatementofcashflowsStatutorysurplusreserveSurplusreservesTangibleassetsTaxbasisTaxespayableTemporarydifferencesTransactioncostsUnderstandabilityUndistributedprofit/RetainedearningsUnrealizedcapitalgainValue-addedtaxWorkinprogress审计Acceptanceandcontinuanceofclientandaudit客户关系和审计业务的接受与保持engagement访问控制接触信息/审计工作底稿否定意见替代程序分析程序在集团层面实施的分析程序年度报告适用的财务报告框架按照适用的财务报告编制基础得到恰当会计处理和披露(审计证据的)适当性认定评估保证审计调整审计工作底稿审计证据审计档案会计师事务所审计意见审计计划审计风险审计抽样(抽样)注册会计师（审计师）注册会计师与财务信息注册会计师的专家注册会计师的点估计或区间估计导致非无保留意见的事项段业务流程（交易的）商业理由经营风险业务风险明显微小比较财务报表比较信息被审计单位的互补性控制

AccesscontrolsAccesstoinformation/AuditdocumentationAdverseopinionAlternativeproceduresAnalyticalproceduresAnalyticalproceduresatgrouplevelAnnualreportApplicablefinancialreportingframeworkAppropriatelyaccountedforanddisclosedinaccordancewiththeapplicablefinancialreportingframeworkAppropriateness(ofauditevidence)AssertionsAssessAssuranceAuditadjustmentAuditdocumentation/AuditworkingpaperAuditevidenceAuditfileAuditfirm/AccountingfirmAuditopinionAuditplanAuditriskAuditsampling(sampling)AuditorAuditorandfinancialinformationAuditor’sexpertAuditor’spointestimateorauditor ’srangeBasisformodificationparagraphBusinessprocessBusinessrationaleBusinessriskClearlytrivialComparativefinancialstatementsComparativeinformationCompensatingcontrolsofentityunderaudit完整性对集团具有财务重大性的单个组成部分计算机辅助审计技术审计的前提条件询证函合并过程控制活动控制环境控制风险与审计相关的控制公司治理对应数据截止报告日（与质量控制相关）财务报表批准日审计报告日财务报表日设计、执行和维护适当的控制检查风险偏差无法表示意见双重目的测试强调事项段业务工作底稿业务约定书项目合伙人项目质量控制复核项目质量控制复核人员项目组被审计单位的风险评估过程评价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不符事项

CompletenessComponentsthatareofindividualfinancialsignificancetothegroupComputer-assistedaudittechniquesConditionsforanauditConfirmationConsolidationprocessControlactivitiesControlenvironmentControlriskControlsrelevanttotheauditCorporategovernanceCorrespondingfiguresCut-off/Asof(date)Dateofreport(inrelationtoqualitycontrol)DateoftheapprovalofthefinancialstatementsDateoftheauditor ’sreportDateofthefinancialstatementsDesign,implementandmaintainadequatecontrols(over)DetectionriskDeviationsDisclaimerofopinionDual-purposetestEmphasisofmatterparagraphEngagementdocumentation/workingpaperEngagementletterEngagementpartnerEngagementqualitycontrolreviewEngagementqualitycontrolreviewerEngagementteamEntity’sriskassessmentprocessEvaluateEventsorconditionsthatmaycastsignificantdoubtontheentity’sabilitytocontinueasagoingconcernException存在有经验的注册会计师专长信赖程度函证事实错报、判断错报和推断错报财务报表舞弊舞弊风险因素虚假财务报告对财务报表使用者理解财务报表至关重要治理集团集团项目合伙人集团层面控制历史财务信息识别、评估和应对重大错报风险无法获取充分、适当的审计证据后任注册会计师不一致独立性与财务报告相关的信息系统审计的固有限制固有风险首次审计业务生成、记录、处理和报告交易询问检查中期财务信息或报表内部审计师内部控制内部控制缺陷

ExistenceExperiencedauditorExpertiseExtentofrelianceExternalconfirmationFactualmisstatements,judgementalmisstatementsandprojectedmisstatementsFinancialstatementsFraudFraudriskfactorsFraudulentfinancialreportingFundamentaltousers’understandingofthefinancialstatementsGovernanceGroupGroupengagementpartnerGroup-widecontrolsHistoricalfinancialinformationIdentify,assessandrespondtoriskofmaterialmisstatementInabilitytoobtainsufficientappropriateauditevidenceIncomingauditorInconsistencyIndependenceInformationsystemrelevanttofinancialreportingInherentlimitationofauditInherentriskInitialauditengagementInitiate,record,processandreporttransactionsInquiryInspectionInterimfinancialinformationorstatementsInternalauditorsInternalcontrolInternalcontroldeficiency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Premise,relatingtotheresponsibilitiesofmanagementand,whereappropriate,thosechargedwithgovernance,on关的执行审计工作的前提whichanauditisconducted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Provisionsoflawsandregulationsgenerallyrecognizedtohaveadirecteffectonthedeterminationofmaterial披露有直接影响的法律法规的规定amountsanddisclosuresinthefinancialstatements具有适当资格的外部人员Qualifiedexternalperson保留意见量化财务影响合理保证（针对审计业务和质量控制）合理性测试重新计算连续审计业务将认定层次的审计风险降至可接受的低水平关联方具有支配性影响的关联方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按照等同于公平交易中通行的条款执行的关联方交易（审计证据的）相关性和可靠性相关职业道德要求剩余期间重新执行管理层施加的限制复核(与质量控制相关 )权利与义务风险评估程序重大错报风险财务报表层次和认定层次的重大错报风险样本量抽样抽样风险抽样单元选择和运用会计政策选取测试项目重要组成部分值得关注的内部控制缺陷重大事项

QualifiedopinionQuantificationofthefinancialimpactsReasonableassurance(inthecontextofauditengagements,andinqualitycontrol)ReasonablenesstestRe-calculationRecurringauditengagementsReduceauditriskattheassertionleveltoanacceptablylowlevelRelatedpartiesRelatedpartieswithdominantinfluenceRelatedpartyrelationshipsortransactionsthatmanagementhasnotidentifiedordisclosedtotheauditorRelatedpartytransactionsconductedontermsequivalenttothoseprevailinginanarm’slengthtransactionRelevanceandreliability(ofauditevidence)RelevantethicalrequirementsRemainingperiodRe-performanceRestrictionsimposedbymanagementReview(inrelationtoqualitycontrol)RightsandobligationsRiskassessmentproceduresRiskofmaterialmisstatementRiskofmaterialmisstatementatfinancialstatementlevelandatassertionlevelSamplesizeSamplingSamplingriskSamplingunitSelectionandapplicationofaccountingpoliciesSelectionofitemsfortestingSignificantcomponentSignificantdeficienciesininternalcontrolSignificantmatters特别风险重大非常规交易特定的审计程序员工统计抽样存货盘点分层期后事项实质性分析程序实质性程序（审计证据的）充分性补充信息测试控制测试细节测试

SignificantriskSignificantunusualtransactionsSpecifiedauditproceduresStaffStatisticalsamplingStocktakeStratificationSubsequenteventsSubstantiveanalyticalproceduresSubstantiveprocedureSufficiency(ofauditevidence)SupplementaryinformationTestTestofcontrolsTestofdetails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治理层错报的临界值可容忍错报可容忍偏差率趋势分析法、比率分析法、合理性测试法和回归分析法不确定性未更正错报标准审计报告无保留意见计价与分摊穿行测试解除业务约定书面声明

Thematerialitylevelorlevelsforparticularclassesoftransactions,accountbalancesordisclosuresThosechargedwithgovernanceThresholdformisstatementsTolerablemisstatementTolerablerateofdeviationTrendanalysis,ratioanalysis,reasonablenesstest,andregressionanalysisUncertaintyUncorrectedmisstatementsUnmodifiedauditreportUnqualifiedopinionValuationandallocation/amortizationWalk-throughtestWithdrawfromtheengagementWrittenrepresentation职业道德可接受的水平广告

AcceptablelevelAdvertising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非鉴证服务客观和公正性专业服务拟接受的客户公众利益实体关联实体审阅客户审阅业务审阅项目组轮换防范措施自身利益自我评价重要且密切的商业关系特殊目的财务报表鉴证业务的对象不利影响、威胁

MateriallyfalseormisleadingstatementNon-assuranceservicesObjectivityProfessionalservicesProspectiveclientPublicinterestentityRelatedentityReviewclientReviewengagementReviewteamRotationSafeguardsSelf-interestSelf-reviewSignificantandclosebusinessrelationshipSpecialpurposefinancialstatementsSubjectmatterofassuranceengagementThreats税法兼营应计税款从价税加计扣除附加税所得额调整税后所得准予扣除数税收可抵免额从量定额增值额销售额抵免税额应纳税所得额扣除项目金额

AlsoengagedinAccruedtaxAdvaloremtaxAdditionaldeductionAdditionaltax/SurchargeAdjustmentofincomeAfter-taxincomeAllowabledeductionsAllowabletaxcreditAmountbasedonquantityAmountofappreciation/ValueaddedAmountofsalesAmountoftaxcreditAmountoftaxableincomeAmountofthedeductions适用税额适用税率计税成本核定所得额平均成本利润率平均销售价格营业税偶然所得所得项目组成计税价格本纳税年度所得税申报扣除项目免税项目扣除契税视同销售免除纳税义务应税商品纳税义务权益性投资收益雇员福利，职工福利企业所得税国外所得收入一般纳税人特许权使用费所得利息、股息、红利所得劳务所得财产租赁所得生产经营所得转让财产所得工资薪金所得财产转让收入所得税抵免申报缴纳所得税应纳所得税

ApplicabletaxamountApplicabletaxratesAssessablecostAssessableincomeAveragecost-plusmarginrateAveragesalespriceBusinesstaxCasualincomeCategoryofincomeCompositetaxablepriceCurrenttaxyearDeclarationofincometaxDeductibleitemsDeductionofthetaxexemptionitemDeedtaxDeemedsales/salesequivalentDischargeoftaxobligationDutiablegoodsDutyoftaxpaymentEarningfromequityinvestmentsEmployeebenefitEnterpriseincometaxForeignearnedincomeGeneraltaxpayerIncomefromfranchiseroyaltyIncomefrominterests,dividendsandbonusesIncomefromlaborserviceIncomefromleasingofpropertyIncomefromproductionandbusinessoperationIncomefrompropertytransferIncomefromwages,salariesIncomefrompropertytransferIncometaxcreditIncometaxdeclarationIncometaxpayable接受捐赠所得个人所得税增值税进项税额非正常损失滞纳金清算所得税最低应纳税所得额增值税起征点混合销售行为所得税前净所得税后净利润非货币资产不征税收入不计入征税范围财产原值当期销项税额增值税销项税额滞纳税款/欠税应补缴税款累进税率比例税率公益性捐赠房产税居民纳税人资源税含税销售额所得税征收范围小规模纳税人源泉扣缴纳税特别扣除项目特殊性税务处理印花税应征税额税额税基/计税依据

IncomefromdonationIndividualincometaxInputvalueaddedtaxIrregularlossLatefeeLiquidationincometaxMinimumtaxableincomeMinimumthresholdofvalue-addedTaxMixedsalesactivitiesNetincomebeforeincometaxNetprofitaftertaxNon-monetaryassetNon-taxableincomeNotincludedinthescopeoftaxableactivitiesOriginalvalueoftheproperty/CostofpropertyOutputtaxfortheperiodOutputvalueaddedtaxOverduetaxPaymentoftaxinarrearsProgressivetaxrateProportionaltaxratePublicwelfaredonationsRealestatetaxResidenttaxpayerResourcetaxSalesamountincludingtaxScopeofincometax/SubjecttoincometaxSmall-scaletaxpayerSourcewithholdingSpecialdeductibleitemsSpecialtaxtreatmentStamptaxTaxaccruedTaxamountsTaxbase税种消费税税率税收抵免抵免限额纳税期限税前可扣除项目税收减免计税差异到期应纳税款漏税/逃税免税纳税申报本期税额已纳税额应纳税额纳税期限税率减税退税税收附加起征点计税价格减免税额应税所得应税项目纳税期间对股息征税免税收入免税税目免税利润含税价格纳税人土地使用税增值税土地增值税

TaxcategoryTaxcomputationTaxcreditTaxcreditquotaTaxdeadlineTaxdeductibleitemsTaxdeductionorexemptionTaxdifferencesTaxdueTaxevasionTaxexemptionTaxfilingTaxfortheperiod/yearTaxpaidTaxpayableTaxpaymentdeadlineTaxrateTaxreductionTaxrefundTaxsurchargeTaxthresholdTaxvalue/TaxablepriceTaxamountdeductedTaxableincomeTaxableitemTaxableperiodTaxationofdividendsTax-exemptincomeTax-exemptitemTax-exemptprofitTax-includedpriceTaxpayerUrbanland-usetaxValueaddedtax(VAT)Value-addedtaxonland/Landappreciationtax增值税减免车船税车辆购置税扣缴义务人代扣代缴税款预提所得税零税率

VATexemptionorreductionVehicleandvesseltaxVehiclepurchasetaxWithholdingagentWithholdingandremittingtaxWithholdingincometaxZerotaxrate财务成本管理应收账款周转次数应收账款周转天数取得成本实际增长率实际利率配股后每股价格配股权价值配股价格预付年金（即付年金、期初年金）会计报酬率法平均交货时间贝塔（β）系数债券评级债券估价每股净资产盈亏临界点保险储备（安全存量）资本支出持有成本现金预算现金股利现金流量利息保障倍数经营活动现金流量混合租赁佣金普通股

AccountsreceivableturnoverAccountsreceivableturnoverdaysAcquisitioncostActualgrowthrateActualinterestrateAfter-allotmentpricepershareAllotmentoptionvalueAllotmentpriceAnnuitydueAccountingrateofreturn(ARR)AveragedeliverytimeBetacoefficientBondratingBondvaluationBookvaluepershare(BPS)Break-evenpointBufferinventoryCapitalexpenditureCarryingcostCashbudgetCashdividendCashflowinterestcoverageratioCashflowsfromoperationalactivitiesCombinationleaseCommissionCommonstock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)权益乘数股权价值经济增加值除息日执行价格外部融资销售增长比融资租赁财务估价完工产品固定预算弹性预算浮动利率浮动优惠利率债务现金流量股权现金流量实体现金流量复利终值系数预付年金终值系数终值管理费用持续经营价值毛租赁营业现金毛流量套期保值原理间接成本通货膨胀率利息保障倍数税后利息率内含增长率内部转移价格内在市销率内在价值存货周转次数存货周转天数投资中心

EquitymultiplierEquityvalueEconomicvalueadded(EVA)Ex-dividenddateExerciseprice/StrikepriceExternalfinancingneededtosalesgrowthratioFinanciallease/CapitalleaseFinancialvaluationFinishedgoodsFixedbudgetFlexiblebudgetFloatinginterestrateFloatingprimeinterestrateFreecashflowsofcreditorsFreecashflowsofequityFreecashflowsoffirmFVinterestfactorFVinterestfactorofannuitydueFuturevalue(FV)GeneralandadministrativeexpenseGoingconcernvalueGrossleaseGrossoperatingcashflowsHedgingprincipleIndirectcostInflationrateInterestcoverageratioInterestrateaftertaxInternalgrowthrateInternaltransferpriceIntrinsicsalesmultiplierIntrinsicvalueInventoryturnoverInventoryturnoverdaysInvestmentcenter内含报酬率法非相关成本发行价格租赁期租赁资产承租人出租人杠杆贡献率杠杆租赁清算价值短期偿债能力比率长期债券制造费用预算边际贡献率市场组合市场价格市价稀释市场风险溢价债券到期日市场增加值最大最小法企业价值最大化股东财富最大化混合成本互斥项目流通债券净财务杠杆净租赁营业现金净流量销售净利率净现值法净现值经营租赁经营杠杆机会成本

Internalrateofreturn(IRR)IrrelevantcostIssuancepriceLeasetermLeaseholdpropertyLesseeLessorLeveragecontributingratioLeverageleaseLiquidationvalueLiquidityratiosLong-termbondManufacturingoverheadbudgetMarginalcontributionratioMarketportfolioMarketpriceMarketpricedilutionMarketriskpremiumMaturitydateMarketvalueadded(MAV)MaximinmethodMaximizationoffirm ’svalueMaximizationofshareholders ’wealthMixedcostMutuallyexclusiveprojects/eventsNegotiablebondNetfinancialleverageNetleaseNetoperatingcashflowsNetprofitmarginNPVmethodNetpresentvalue(NPV)OperatingleaseOperatingleverageOpportunitycost期权价值订货提前期订货成本普通年金（后付年金）债券面值回收期法股利支付日经营资产销售百分比经营负债销售百分比销售百分比法期间成本定期预算永久债券永续年金优先股现值指数产品成本预算生产预算生产成本制造费用利润中心利润最大化项目特有风险公开增发复利现值系数预付年金现值系数现值速动比率股权登记日共同年限法必要报酬率剩余股利政策剩余权益收益剩余净金融支出剩余经营收益

OptionvalueOrderleadtimeOrderingcostOrdinaryannuityParvalue/FacevaluePaybackperiodmethodPaymentdatePercentageofoperatingassetstosalesPercentageofoperatingliabilitiestosalesPercentage-of-salesmethodPeriodcostPeriodicbudgetPerpetualbondPerpetuityPreferredstockPresentvalueindexProductcostbudgetProductionbudgetProductioncostProductionoverheadProfitcenterProfitmaximizationProject-specificriskPublicofferingPVinterestfactorPVinterestfactorofannuityduePresentvalue(PV)QuickratioRecorddateReplacementchain(commonlife)approachRequiredrateofreturnResidualdividendpolicyResidualequityincomeResidualnetfinancialexpenditureResidualoperatingincome责任中心利润留存率权益净利率投资报酬率收入中心无风险利率无风险报酬率安全边际率销售预算销售费用销售预测销售增长率代销销售数量股东权益增长率短缺成本证券市场线标准成本股票股利股价最大化股票回购股票分割储存成本沉没成本可持续增长率系统风险（市场风险、不可分散风险）目标资本结构时间溢价货币的时间价值固定成本总额标的资产包销单位销售价格单位变动成本股价上行乘数

ResponsibilitycenterRetentionratioReturnonequityReturnoninvestmentRevenuecenterRisk-freeinterestrateRisk-freerateofreturnSafetymarginratioSalesbudgetSalesexpenseSalesforecastSalesgrowthrateSalesoncommissionSalesvolumeShareholders’equitygrowthratioShortagecostSecuritymarketline(SML)StandardcostStockdividendStockpricemaximizationStockrepurchaseStocksplitStoragecostSunkcostSustainablegrowthrateSystematicrisk(Marketrisk/Non-diversifiablerisk)TargetcapitalstructureTimepremiumTimevalueofmoneyTotalfixedcostUnderlyingassetsUnderwriteUnitsalespriceUnitvariablecostsUpstreampricemultiplier变动成本率加权平均资本成本营运资本投资在产品到期收益率法

VariablecostratioWeightedaveragecostofcapital(WACC)WorkingcapitalinvestmentWork-in-progressYield-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’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Htypeorganizationstructure(Holdingcompany/Group构)organizationstructure)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准时生产系统杠杆收购法律风险长期目标维持成本管理信息系统市场开发——现有产品和新市场市场渗透——现有产品和现有市场重要缺陷矩阵制组织结构风险度量公司战略的现代概念监督风险管理的监督与改进M型企业组织结构 (多部门结构)非杠杆收购内部控制的目标风险管理的目标现场检查运行缺陷操作风险期权合约组织管理能力组织资源组织架构业务外包信息系统外包人员导向性绩效评估资源的持久性PEST分析政治风险供应者、购买者讨价还价的能力预防成本基本活动（又称主体活动）

Just-in-timesystem(JIT)Leveragedbuy-outLitigationriskLong-termobjectiveMaintenancecostManagementinformationsystemMarketdevelopment-existingproductandnewmarketMarketpenetration-existingproductandexistingmarketMaterialdeficiencyMatrixorganizationstructureMeasurementofriskModernconceptofcorporatestrategyMonitoringMonitoringandimprovementofriskmanagementMulti-divisionalorganizationstructureNonleveragedbuy-outObjectivesofinternalcontrolObjectivesofriskmanagementOn-siteinspectionOperatingdeficiencyOperationalriskOptionscontractsOrganizationmanagementabilityOrganizationresourcesOrganizationstructureOutsourcingOut-sourcingofinformationsystemPeople-drivenPerformanceevaluationPersistenceoftheresourcesownedPESTanalysisPoliticalriskPowerofbuyersorsuppliersPreventioncostPrimaryactivities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Returnofcapitalemployed(ROCE)/Returnof产回报率）investment(RO