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2014年注冊(cè)會(huì)計(jì)師綜合階段考試大綱

來(lái)源: 中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì) 編輯: 2014/03/24 12:11:32 字體:

注冊(cè)會(huì)計(jì)師全國(guó)統(tǒng)一考試大綱——綜合階段考試(2014年度)

一、測(cè)試目標(biāo)

注冊(cè)會(huì)計(jì)師全國(guó)統(tǒng)一考試綜合階段考試(以下簡(jiǎn)稱(chēng)綜合階段考試)主要測(cè)試考生是否具備在職業(yè)環(huán)境中運(yùn)用專(zhuān)業(yè)知識(shí),保持職業(yè)價(jià)值觀、職業(yè)道德與職業(yè)態(tài)度,有效解決實(shí)務(wù)問(wèn)題的能力,其中包括在國(guó)際環(huán)境下運(yùn)用英語(yǔ)進(jìn)行業(yè)務(wù)處理的能力。綜合階段考試要求考生在掌握專(zhuān)業(yè)階段各學(xué)科知識(shí)和基本技能的基礎(chǔ)上,通過(guò)必要的經(jīng)驗(yàn)積累,能夠綜合運(yùn)用各學(xué)科知識(shí)和相關(guān)技能對(duì)職業(yè)環(huán)境中的實(shí)務(wù)案例,進(jìn)行信息的篩選、甄別和判斷,識(shí)別業(yè)務(wù)問(wèn)題的性質(zhì)、影響和要求等,運(yùn)用所掌握的信息、知識(shí)進(jìn)行深入的業(yè)務(wù)和財(cái)務(wù)分析及處理,提出有效的意見(jiàn)、建議或解決方案,并清晰地進(jìn)行表達(dá)闡述。具體來(lái)講,考察考生下列能力:

(一)與認(rèn)知、分析和評(píng)價(jià)相關(guān)的能力

1.識(shí)別業(yè)務(wù)、技術(shù)和職業(yè)道德問(wèn)題;

2.應(yīng)用技術(shù)知識(shí),確定需要解決的問(wèn)題;

3.理解更廣泛的實(shí)體的經(jīng)濟(jì)活動(dòng);

4.憑借已有知識(shí)、經(jīng)驗(yàn)以及邏輯推理的能力,理解所要解決問(wèn)題和資料的相關(guān)性;

5.選擇恰當(dāng)?shù)姆治龉ぞ撸?

6.依據(jù)要求、現(xiàn)狀和數(shù)據(jù),進(jìn)行分析;

7.評(píng)價(jià)信息的質(zhì)量;

8.分析優(yōu)勢(shì)、弱點(diǎn)、機(jī)會(huì)和威脅,并根據(jù)輕重緩急作出恰當(dāng)判斷;

9.考慮競(jìng)爭(zhēng)對(duì)手、企業(yè)內(nèi)部人員以及其他各方的反應(yīng);

10.根據(jù)事件、影響、假設(shè)以及分析所形成的信息,得出結(jié)論,提出建議。

(二)與書(shū)面溝通和表達(dá)相關(guān)的能力

在分析、判斷和解決問(wèn)題時(shí),思路清晰、論據(jù)充分、邏輯嚴(yán)密、表達(dá)流暢。

二、實(shí)務(wù)經(jīng)驗(yàn)要求

考生參加綜合階段考試,應(yīng)當(dāng)在參加注冊(cè)會(huì)計(jì)師全國(guó)統(tǒng)一考試專(zhuān)業(yè)階段考試過(guò)程中積累實(shí)務(wù)經(jīng)驗(yàn)的基礎(chǔ)上,持續(xù)加強(qiáng)實(shí)務(wù)經(jīng)驗(yàn)的積累。建議考生圍繞以下幾個(gè)方面積累實(shí)務(wù)經(jīng)驗(yàn):

1.保持職業(yè)敏感性和經(jīng)營(yíng)意識(shí)——能夠發(fā)現(xiàn)或意識(shí)到企業(yè)內(nèi)部、外部的問(wèn)題和壓力的變化,并能評(píng)估企業(yè)的績(jī)效,有效識(shí)別和應(yīng)對(duì)風(fēng)險(xiǎn)。

2.應(yīng)用技術(shù)知識(shí)——能夠在實(shí)際工作中應(yīng)用專(zhuān)業(yè)知識(shí)和技能。

3.解決職業(yè)道德問(wèn)題——能夠識(shí)別職業(yè)道德問(wèn)題,并運(yùn)用已有的知識(shí)和經(jīng)驗(yàn)評(píng)估事項(xiàng)的可能影響,作出恰當(dāng)?shù)臎Q策并提出處理建議。

4.運(yùn)用職業(yè)判斷——能夠提出恰當(dāng)、有效的,并符合組織戰(zhàn)略目標(biāo)的專(zhuān)業(yè)處理建議。

5.具有良好溝通能力——能夠通過(guò)恰當(dāng)?shù)谋磉_(dá),使提出的處理建議和解決方案有效地影響利益相關(guān)者。

三、測(cè)試科目

綜合階段考試設(shè)職業(yè)能力綜合測(cè)試科目,分成試卷一和試卷二(試卷一和試卷二各50分)。試卷一以鑒證業(yè)務(wù)為重點(diǎn),內(nèi)容涉及會(huì)計(jì)、審計(jì)和稅法等專(zhuān)業(yè)領(lǐng)域;試卷二以管理咨詢和業(yè)務(wù)分析為重點(diǎn),內(nèi)容涉及財(cái)務(wù)成本管理、公司戰(zhàn)略與風(fēng)險(xiǎn)管理和經(jīng)濟(jì)法等專(zhuān)業(yè)領(lǐng)域。試卷一設(shè)置英文題10分,試卷二設(shè)置英文題12分。試卷一和試卷二考試時(shí)間均為3.5小時(shí)。

四、測(cè)試內(nèi)容

職業(yè)能力綜合測(cè)試包括但不限于以下內(nèi)容:

(一)會(huì)計(jì)

1.金融資產(chǎn)

(1)金融資產(chǎn)的定義和分類(lèi)

(2)以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn)

(3)持有至到期投資

(4)貸款和應(yīng)收款項(xiàng)

(5)可供出售金融資產(chǎn)

(6)金融資產(chǎn)減值

(7)金融資產(chǎn)轉(zhuǎn)移

2.長(zhǎng)期股權(quán)投資

(1)長(zhǎng)期股權(quán)投資的初始計(jì)量

(2)長(zhǎng)期股權(quán)投資的后續(xù)計(jì)量

(3)長(zhǎng)期股權(quán)投資核算方法的轉(zhuǎn)換及處置

3.固定資產(chǎn)

(1)固定資產(chǎn)的確認(rèn)和初始計(jì)量

(2)固定資產(chǎn)的后續(xù)計(jì)量

(3)固定資產(chǎn)的處置

4.無(wú)形資產(chǎn)

(1)無(wú)形資產(chǎn)的確認(rèn)和初始計(jì)量

(2)內(nèi)部研究開(kāi)發(fā)費(fèi)用的確認(rèn)和計(jì)量

(3)無(wú)形資產(chǎn)的后續(xù)計(jì)量

5.投資性房地產(chǎn)

(1)投資性房地產(chǎn)的特征與范圍

(2)投資性房地產(chǎn)的確認(rèn)和初始計(jì)量

(3)投資性房地產(chǎn)的后續(xù)計(jì)量

(4)投資性房地產(chǎn)的轉(zhuǎn)換和處置

6.資產(chǎn)減值

(1)資產(chǎn)減值概述

(2)資產(chǎn)可收回金額的計(jì)量

(3)資產(chǎn)減值損失的確認(rèn)與計(jì)量

(4)資產(chǎn)組的認(rèn)定及減值處理

(5)商譽(yù)減值測(cè)試與處理

7.收入、費(fèi)用和利潤(rùn)

(1)收入

(2)費(fèi)用

(3)利潤(rùn)

8.債務(wù)重組

(1)債務(wù)重組的定義和重組方式

(2)債務(wù)重組的會(huì)計(jì)處理

9.借款費(fèi)用

(1)借款費(fèi)用概述

(2)借款費(fèi)用的確認(rèn)

(3)借款費(fèi)用的計(jì)量

10.所得稅

(1)所得稅會(huì)計(jì)概述

(2)資產(chǎn)、負(fù)債的計(jì)稅基礎(chǔ)及暫時(shí)性差異

(3)遞延所得稅負(fù)債及遞延所得稅資產(chǎn)的確認(rèn)

(4)所得稅費(fèi)用的確認(rèn)和計(jì)量

11.會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更和差錯(cuò)更正

(1)會(huì)計(jì)政策及其變更

(2)會(huì)計(jì)估計(jì)及其變更

(3)前期差錯(cuò)及其更正

12.資產(chǎn)負(fù)債表日后事項(xiàng)

(1)資產(chǎn)負(fù)債表日后事項(xiàng)概述

(2)調(diào)整事項(xiàng)的會(huì)計(jì)處理

(3)非調(diào)整事項(xiàng)的會(huì)計(jì)處理

13.企業(yè)合并

(1)企業(yè)合并概述

(2)同一控制下企業(yè)合并的處理

(3)非同一控制下企業(yè)合并的處理

14.合并財(cái)務(wù)報(bào)表

(1)合并財(cái)務(wù)報(bào)表概述

(2)合并范圍的確定

(3)合并財(cái)務(wù)報(bào)表編制的前期準(zhǔn)備事項(xiàng)及其程序

(4)長(zhǎng)期股權(quán)投資與所有者權(quán)益的合并處理(同一控制下)

(5)長(zhǎng)期股權(quán)投資與所有者權(quán)益的合并處理(非同一控制下)

(6)內(nèi)部商品交易的合并處理

(7)內(nèi)部債權(quán)債務(wù)的合并處理

(8)內(nèi)部固定資產(chǎn)交易的合并處理

(9)內(nèi)部無(wú)形資產(chǎn)交易的合并處理

(10)所得稅會(huì)計(jì)相關(guān)的合并處理

(11)合并現(xiàn)金流量表的編制

(12)本期增加子公司和減少子公司的合并處理

15.每股收益

(1)每股收益概述

(2)基本每股收益

(3)稀釋每股收益

(4)每股收益的列報(bào)

(二)審計(jì)

1.審計(jì)計(jì)劃

(1)初步業(yè)務(wù)活動(dòng)

(2)總體審計(jì)策略和具體審計(jì)計(jì)劃

(3)審計(jì)重要性

(4)利用專(zhuān)家的工作

(5)利用內(nèi)部審計(jì)工作

(6)注冊(cè)會(huì)計(jì)師與治理層的溝通

2.風(fēng)險(xiǎn)評(píng)估

(1)風(fēng)險(xiǎn)評(píng)估程序、信息來(lái)源以及項(xiàng)目組內(nèi)部的討論

(2)了解被審計(jì)單位及其環(huán)境

(3)了解被審計(jì)單位的內(nèi)部控制

(4)評(píng)估重大錯(cuò)報(bào)風(fēng)險(xiǎn)

(5)特定項(xiàng)目的風(fēng)險(xiǎn)評(píng)估

3.風(fēng)險(xiǎn)應(yīng)對(duì)

(1)針對(duì)財(cái)務(wù)報(bào)表層次重大錯(cuò)報(bào)風(fēng)險(xiǎn)的總體應(yīng)對(duì)措施

(2)針對(duì)認(rèn)定層次重大錯(cuò)報(bào)風(fēng)險(xiǎn)的進(jìn)一步審計(jì)程序

(3)控制測(cè)試

(4)實(shí)質(zhì)性程序

(5)特定項(xiàng)目的風(fēng)險(xiǎn)應(yīng)對(duì)

4.銷(xiāo)售與收款循環(huán)的審計(jì)

(1)銷(xiāo)售與收款循環(huán)的特點(diǎn)

(2)銷(xiāo)售與收款循環(huán)的內(nèi)部控制和控制測(cè)試

(3)銷(xiāo)售與收款循環(huán)的實(shí)質(zhì)性程序

5.采購(gòu)與付款循環(huán)的審計(jì)

(1)采購(gòu)與付款循環(huán)的特點(diǎn)

(2)采購(gòu)與付款循環(huán)的內(nèi)部控制和控制測(cè)試

(3)采購(gòu)與付款循環(huán)的實(shí)質(zhì)性程序

6.生產(chǎn)與存貨循環(huán)的審計(jì)

(1)生產(chǎn)與存貨循環(huán)的特點(diǎn)

(2)生產(chǎn)與存貨循環(huán)的內(nèi)部控制和控制測(cè)試

(3)生產(chǎn)與存貨循環(huán)的實(shí)質(zhì)性程序

7.對(duì)舞弊和法律法規(guī)的考慮

(1)財(cái)務(wù)報(bào)表審計(jì)中與舞弊相關(guān)的責(zé)任

(2)財(cái)務(wù)報(bào)表審計(jì)中對(duì)法律法規(guī)的考慮

8.對(duì)集團(tuán)財(cái)務(wù)報(bào)表審計(jì)的特殊考慮

(1)與集團(tuán)財(cái)務(wù)報(bào)表審計(jì)有關(guān)的概念

(2)集團(tuán)財(cái)務(wù)報(bào)表審計(jì)中的責(zé)任設(shè)定和注冊(cè)會(huì)計(jì)師的目標(biāo)

(3)集團(tuán)審計(jì)業(yè)務(wù)的承接與保持

(4)了解集團(tuán)及其環(huán)境、集團(tuán)組成部分及其環(huán)境

(5)了解組成部分注冊(cè)會(huì)計(jì)師

(6)重要性

(7)針對(duì)評(píng)估的風(fēng)險(xiǎn)采取的應(yīng)對(duì)措施

(8)合并過(guò)程

(9)與組成部分注冊(cè)會(huì)計(jì)師的溝通

(10)評(píng)價(jià)審計(jì)證據(jù)的充分性和適當(dāng)性

(11)與集團(tuán)管理層和集團(tuán)治理層的溝通

9.完成審計(jì)工作

(1)完成審計(jì)工作概述

(2)期后事項(xiàng)

(3)書(shū)面聲明

10.審計(jì)報(bào)告

(1)審計(jì)報(bào)告概述

(2)審計(jì)意見(jiàn)的形成和審計(jì)報(bào)告的類(lèi)型

(3)審計(jì)報(bào)告的基本內(nèi)容

(4)非標(biāo)準(zhǔn)審計(jì)報(bào)告

11.會(huì)計(jì)師事務(wù)所業(yè)務(wù)質(zhì)量控制

(1)質(zhì)量控制制度的目標(biāo)和對(duì)業(yè)務(wù)質(zhì)量承擔(dān)的領(lǐng)導(dǎo)責(zé)任

(2)相關(guān)職業(yè)道德要求

(3)客戶關(guān)系和具體業(yè)務(wù)的接受與保持

(4)人力資源

(5)業(yè)務(wù)執(zhí)行

(6)監(jiān)控

12.職業(yè)道德基本原則和概念框架

(1)職業(yè)道德基本原則

(2)職業(yè)道德概念框架

(3)注冊(cè)會(huì)計(jì)師對(duì)職業(yè)道德概念框架的具體運(yùn)用

(4)非執(zhí)業(yè)會(huì)員對(duì)職業(yè)道德概念框架的運(yùn)用

13.審計(jì)業(yè)務(wù)對(duì)獨(dú)立性的要求

(1)基本要求

(2)經(jīng)濟(jì)利益

(3)貸款和擔(dān)保以及商業(yè)關(guān)系、家庭和私人關(guān)系

(4)與審計(jì)客戶發(fā)生雇傭關(guān)系

(5)與審計(jì)客戶長(zhǎng)期存在業(yè)務(wù)關(guān)系

(6)為審計(jì)客戶提供非鑒證服務(wù)

(7)收費(fèi)

(8)影響?yīng)毩⑿缘钠渌马?xiàng)

(三)稅法

1.增值稅法

(1)征稅范圍及納稅義務(wù)人

(2)稅率與征收率

(3)一般計(jì)稅方法應(yīng)納稅額的計(jì)算

(4)特殊經(jīng)營(yíng)行為的稅務(wù)處理

(5)進(jìn)口貨物征稅、出口貨物和服務(wù)退(免)稅

(6)增值稅征收管理、專(zhuān)用發(fā)票的使用與管理

2.消費(fèi)稅法

(1)納稅義務(wù)人與征稅范圍

(2)稅目與稅率

(3)計(jì)稅依據(jù)與應(yīng)納稅額計(jì)算

3.營(yíng)業(yè)稅法

(1)納稅義務(wù)人與扣繳義務(wù)人

(2)稅目與稅率

(3)計(jì)稅依據(jù)

(4)應(yīng)納稅額計(jì)算與特殊經(jīng)營(yíng)行為的稅務(wù)處理

(5)稅收優(yōu)惠

4.資源稅法和土地增值稅法

(1)資源稅納稅義務(wù)人、稅目與稅率

(2)資源稅計(jì)稅依據(jù)與應(yīng)納稅額的計(jì)算

(3)資源稅稅收優(yōu)惠和征收管理

(4)土地增值稅納稅義務(wù)人與征稅范圍

(5)土地增值稅稅率、應(yīng)稅收入與扣除項(xiàng)目

(6)土地增值稅應(yīng)納稅額的計(jì)算

(7)土地增值稅稅收優(yōu)惠和征收管理

5.房產(chǎn)稅法、城鎮(zhèn)土地使用稅法

(1)房產(chǎn)稅法

(2)城鎮(zhèn)土地使用稅法

6.企業(yè)所得稅法

(1)應(yīng)納稅所得額的計(jì)算

(2)資產(chǎn)的稅務(wù)處理和資產(chǎn)損失稅前扣除的所得稅處理

(3)企業(yè)重組的所得稅處理

(4)稅收優(yōu)惠

(5)應(yīng)納稅額的計(jì)算

(6)特別納稅調(diào)整

(7)征收管理

7.個(gè)人所得稅法

(1)納稅義務(wù)人與征稅范圍

(2)稅率與應(yīng)納稅所得額的確定

(3)應(yīng)納稅額的計(jì)算

(4)稅收優(yōu)惠

8.稅務(wù)籌劃

(四)財(cái)務(wù)成本管理

1.財(cái)務(wù)報(bào)表分析

(1)財(cái)務(wù)報(bào)表分析概述

(2)財(cái)務(wù)比率分析

(3)管理用財(cái)務(wù)報(bào)表分析

2.長(zhǎng)期計(jì)劃與財(cái)務(wù)預(yù)測(cè)

(1)長(zhǎng)期計(jì)劃

(2)財(cái)務(wù)預(yù)測(cè)

(3)增長(zhǎng)率與資金需求

3.財(cái)務(wù)估價(jià)的基礎(chǔ)概念

(1)貨幣的時(shí)間價(jià)值

(2)風(fēng)險(xiǎn)和報(bào)酬

4.債券和股票估價(jià)

(1)債券估價(jià)

(2)股票估價(jià)

5.資本成本

(1)資本成本概述

(2)普通股成本

(3)債務(wù)成本

(4)加權(quán)平均資本成本

6.企業(yè)價(jià)值評(píng)估

(1)現(xiàn)金流量折現(xiàn)模型

(2)相對(duì)價(jià)值法

7.資本預(yù)算

(1)項(xiàng)目評(píng)價(jià)的方法

(2)投資項(xiàng)目現(xiàn)金流量的估計(jì)

(3)項(xiàng)目風(fēng)險(xiǎn)的衡量與處置

8.期權(quán)估價(jià)

(1)期權(quán)概述

(2)期權(quán)價(jià)值評(píng)估的方法

9.資本結(jié)構(gòu)

(1)杠桿原理

(2)資本結(jié)構(gòu)理論及決策

10.股利分配

(1)利潤(rùn)分配概述

(2)股利支付的程序和方式

(3)股利理論與股利分配政策

(4)股票股利、股票分割和股票回購(gòu)

11.普通股和長(zhǎng)期負(fù)債籌資

(1)普通股籌資

(2)長(zhǎng)期負(fù)債籌資

12.其他長(zhǎng)期籌資

(1)租賃

(2)混合籌資

13.營(yíng)運(yùn)資本投資

(1)現(xiàn)金和有價(jià)證券

(2)應(yīng)收賬款

(3)存貨

14.營(yíng)運(yùn)資本籌資

(1)營(yíng)運(yùn)資本籌資政策

(2)短期籌資

15.成本管理會(huì)計(jì)

(1)成本會(huì)計(jì)

(2)管理會(huì)計(jì)

(五)公司戰(zhàn)略與風(fēng)險(xiǎn)管理

1.戰(zhàn)略分析

(1)企業(yè)外部環(huán)境分析

(2)企業(yè)內(nèi)部環(huán)境分析

2.戰(zhàn)略選擇

(1)總體戰(zhàn)略(公司層戰(zhàn)略)

(2)業(yè)務(wù)單位戰(zhàn)略

(3)國(guó)際化經(jīng)營(yíng)戰(zhàn)略

3.戰(zhàn)略實(shí)施

(1)公司戰(zhàn)略與組織結(jié)構(gòu)

(2)公司戰(zhàn)略與企業(yè)文化

(3)戰(zhàn)略控制

(4)戰(zhàn)略變革管理

(5)戰(zhàn)略管理中的權(quán)力與利益相關(guān)者

4.風(fēng)險(xiǎn)與風(fēng)險(xiǎn)管理

(1)風(fēng)險(xiǎn)管理的目標(biāo)

(2)風(fēng)險(xiǎn)管理基本流程

(3)風(fēng)險(xiǎn)管理體系

5.風(fēng)險(xiǎn)管理框架下的內(nèi)部控制

(1)內(nèi)部控制基本規(guī)范

(2)內(nèi)部控制應(yīng)用指引

(3)內(nèi)部控制評(píng)價(jià)

(六)經(jīng)濟(jì)法

1.物權(quán)法律制度

(1)物權(quán)法律制度概述

(2)物權(quán)變動(dòng)

(3)所有權(quán)

(4)用益物權(quán)

(5)擔(dān)保物權(quán)

2.合同法律制度

(1)合同的基本理論

(2)合同的訂立

(3)合同的效力

(4)合同的履行

(5)保證與定金

(6)合同的變更與轉(zhuǎn)讓

(7)合同的終止

(8)違約責(zé)任

(9)幾類(lèi)主要的有名合同

3.公司法律制度

(1)公司法律制度概述

(2)股份有限公司

(3)有限責(zé)任公司

(4)公司董事、監(jiān)事、高級(jí)管理人員

(5)公司的財(cái)務(wù)會(huì)計(jì)

(6)公司合并、分立與減資

(7)公司解散和清算

4.證券法律制度

(1)證券法律制度概述

(2)股票的發(fā)行

(3)公司債券的發(fā)行與交易

(4)股票交易市場(chǎng)

(5)上市公司收購(gòu)和重組

(6)證券欺詐的法律責(zé)任

5.企業(yè)破產(chǎn)法律制度

(1)破產(chǎn)法律制度概述

(2)破產(chǎn)申請(qǐng)與受理

(3)管理人制度

(4)債務(wù)人財(cái)產(chǎn)

(5)破產(chǎn)債權(quán)

(6)債權(quán)人會(huì)議

(7)重整程序

(8)和解制度

(9)破產(chǎn)清算程序

6.反壟斷法律制度

(1)反壟斷法律制度概述

(2)壟斷協(xié)議規(guī)制制度

(3)濫用市場(chǎng)支配地位規(guī)制制度

(4)經(jīng)營(yíng)者集中反壟斷審查制度

(5)濫用行政權(quán)力排除、限制競(jìng)爭(zhēng)規(guī)制制度

附錄:職業(yè)能力綜合測(cè)試涉及的主要專(zhuān)業(yè)術(shù)語(yǔ)中英文對(duì)照表

職業(yè)能力綜合測(cè)試涉及的主要專(zhuān)業(yè)術(shù)語(yǔ)中英文對(duì)照表

會(huì)計(jì)

會(huì)計(jì)估計(jì) Accounting estimates

會(huì)計(jì)分期 Accounting period

會(huì)計(jì)政策 Accounting policies

會(huì)計(jì)確認(rèn) Accounting recognition

會(huì)計(jì)處理 Accounting treatment

應(yīng)付賬款 Accounts payable

應(yīng)收賬款 Accounts receivable

累計(jì)折舊 Accumulated depreciation

調(diào)整事項(xiàng) Adjusting events

攤銷(xiāo)費(fèi)用 Amortization expense

公平交易 Arms-length transaction

資產(chǎn) Assets

資產(chǎn)減值損失 Assets impairment loss

聯(lián)營(yíng)公司 Associates

可供出售金融資產(chǎn) Available-for-sale financial assets

壞賬準(zhǔn)備 Bad debt provision

年初余額 Balance at the beginning of year

年末余額 Balance at the end of year

資產(chǎn)負(fù)債表 Balance sheet

銀行存款 Bank deposit

基本每股收益 Basic earnings per share

應(yīng)收票據(jù) Bills receivable

賬面價(jià)值 Book value

借款費(fèi)用 Borrowing costs

企業(yè)合并 Business combination

營(yíng)業(yè)稅金及附加 Business taxes and surcharges

計(jì)量 Calculation/Calculate

資本公積 Capital reserve

資本化 Capitalization/Capitalized

現(xiàn)金流量 Cash flows

庫(kù)存現(xiàn)金 Cash on hand

公允價(jià)值變動(dòng) Change in fair value

股東權(quán)益變動(dòng)表 Changes in equity

可比性 Comparability

混合金融工具 Compound financial instruments

代銷(xiāo)商品 Consignment goods

合并資產(chǎn)負(fù)債表 Consolidated balance sheet

合并利潤(rùn)表 Consolidated income statement

合并股東權(quán)益變動(dòng)表 Consolidated statement of changes in equity

建造合同 Construction contract

在建工程 Construction in progress

或有資產(chǎn) Contingent asset

或有負(fù)債 Contingent liability

可轉(zhuǎn)換公司債券 Convertible notes

會(huì)計(jì)差錯(cuò)更正 Correction of accounting errors

成本法 Cost method

主營(yíng)業(yè)務(wù)成本 Cost of sales from principal activities

貸 Credit

貨幣計(jì)量 Currency measurement

流動(dòng)資產(chǎn) Current assets

流動(dòng)負(fù)債 Current liabilities

借 Debit

債務(wù)重組 Debt restructuring

遞延收益 Deferred income

遞延所得稅 Deferred tax

遞延所得稅資產(chǎn) Deferred tax assets

遞延所得稅負(fù)債 Deferred tax liabilities

折舊 Depreciation

稀釋每股收益 Diluted earnings per share

直接費(fèi)用 Direct costs

直接人工 Direct labour

直接材料 Direct materials

直接法 Direct method

披露 Disclosure

折現(xiàn)系數(shù) Discount factor

折現(xiàn)率 Discount rate

任意盈余公積 Discretionary surplus reserve

處置成本 Disposal costs

應(yīng)付股利 Dividend payable

應(yīng)收股利 Dividend receivable

應(yīng)付職工薪酬 Employee benefits payables

股權(quán)投資 Equity investment

權(quán)益法 Equity method

預(yù)計(jì)負(fù)債 Estimated liabilities/Provision

預(yù)計(jì)使用壽命 Estimated useful life

費(fèi)用 Expenses

公允價(jià)值 Fair value

融資租賃 Finance lease

金融資產(chǎn) Financial assets

交易性金融資產(chǎn) Financial assets held for trading

財(cái)務(wù)費(fèi)用 Financial expenses

金融工具 Financial instruments

金融負(fù)債 Financial liabilities

財(cái)務(wù)報(bào)告 Financial reporting

籌資活動(dòng) Financing activities

產(chǎn)成品 Finished products/goods

固定資產(chǎn) Fixed assets

固定資產(chǎn)清理 Fixed assets pending for disposal

境外經(jīng)營(yíng) Foreign operations

特許權(quán) Franchise right

記賬本位幣 Functional currency

公允價(jià)值變動(dòng)收益/(損失) Gains/Losses on changes in fair value

管理費(fèi)用 General and administrative expenses

持續(xù)經(jīng)營(yíng) Going concern

商譽(yù) Goodwill

政府補(bǔ)助 Government grants

毛利率 Gross profit ratio

擔(dān)保 Guarantee

持有至到期投資 Held-to-maturity investment

歷史成本 Historical cost

可辨認(rèn)性 Identifiable

減值損失 Impairment loss

減值準(zhǔn)備 Impairment losses

利潤(rùn)表 Income statement

所得稅 Income tax

間接法 Indirect method

保險(xiǎn)費(fèi) Insurance expense

無(wú)形資產(chǎn) Intangible assets

應(yīng)付利息 Interest payable

利率 Interest rate

應(yīng)收利息 Interest receivable

集團(tuán)內(nèi)部銷(xiāo)售 Inter-group sales

中期財(cái)務(wù)報(bào)表 Interim financial statements

存貨 Inventories

投資活動(dòng) Investing activities

投資成本 Investment cost

投資收益 Investment income

投資性房地產(chǎn) Investment property

合營(yíng)企業(yè) Joint-venture

勞務(wù)成本 Labour costs

土地使用權(quán) Land use right

租賃 Lease

承租人 Lessee

出租人 Lessor

負(fù)債 Liability/Liabilities

貸款 Loan

長(zhǎng)期股權(quán)投資 Long-term equity investment

長(zhǎng)期借款 Long-term loans

長(zhǎng)期應(yīng)付款 Long-term payable

長(zhǎng)期應(yīng)收款 Long-term receivables

少數(shù)股東權(quán)益 Minority interests

凈利潤(rùn) Net profits

非調(diào)整事項(xiàng) Non-adjusting events

非流動(dòng)性負(fù)債 Non-current liabilities

營(yíng)業(yè)外支出 Non-operating expenses

營(yíng)業(yè)外收入 Non-operating income

經(jīng)營(yíng)活動(dòng) Operating activities

經(jīng)營(yíng)租賃 Operating lease

營(yíng)業(yè)利潤(rùn) Operating profit

其他資本公積 Other capital reserve

其他綜合收益 Other comprehensive income

其他業(yè)務(wù)收入 Other operating income

其他應(yīng)付款 Other payables

其他應(yīng)收款 Other receivables

所有者權(quán)益 Owner’s equity

所有權(quán) Ownership

實(shí)收資本 Paid-in capital

專(zhuān)利權(quán) Patent

資產(chǎn)負(fù)債表日后事項(xiàng) Post balance sheet events

溢價(jià) Premium

預(yù)付款 Prepayment

現(xiàn)值 Present value

以前年度損益事項(xiàng) Prior year profit/loss adjustment

商品 Product

利潤(rùn) Profit

利潤(rùn)分配 Profit appropriation

存貨跌價(jià)準(zhǔn)備 Provision for diminution in value of inventories

固定資產(chǎn)減值準(zhǔn)備 Provision for impairment of fixed assets

損失準(zhǔn)備 Provision for loss

采購(gòu)成本 Purchase costs

報(bào)酬率 Rate of return

原材料 Raw materials

預(yù)收款項(xiàng) Receipts in advance

確認(rèn) Recognition/Recognize

可收回金額 Recoverable amount

可變現(xiàn)凈值 Recoverable value

關(guān)聯(lián)交易 Related party transactions

關(guān)聯(lián)方 Related party(ies)

租賃收入 Rental income

重置成本 Replacement costs

回購(gòu) Repurchase

研究開(kāi)發(fā)費(fèi)用 Research and development costs

殘值 Residual value

重組 Restructuring

追溯調(diào)整 Retrospective adjustments

銷(xiāo)售商品收入 Revenue from sales of goods

收入 Revenue/Income

職工薪酬 Salary costs

售后租回交易 Sale and lease back

主營(yíng)業(yè)務(wù)收入 Sales from principal activities

銷(xiāo)售退回 Sales return

銷(xiāo)售額 Sales revenue

銷(xiāo)售稅 Sales tax

分部報(bào)告 Segment reporting

銷(xiāo)售費(fèi)用 Selling expenses

股本 Share capital

股份期權(quán) Share options

股本/資本溢價(jià) Share/Capital premium

所有者權(quán)益 Shareholders’ equity

短期借款 Short-term loans

專(zhuān)項(xiàng)應(yīng)付款 Special payables

現(xiàn)金流量表 Statement of cash flows

法定盈余公積 Statutory surplus reserve

盈余公積 Surplus reserves

有形資產(chǎn) Tangible assets

計(jì)稅基礎(chǔ) Tax basis

應(yīng)交稅費(fèi) Taxes payable

暫時(shí)性差異 Temporary differences

交易費(fèi)用 Transaction costs

可理解性 Understandability

未分配利潤(rùn) Undistributed profit/Retained earnings

未實(shí)現(xiàn)融資收益 Unrealized capital gain

增值稅 Value-added tax

在產(chǎn)品 Work in progress

審計(jì)

客戶關(guān)系和審計(jì)業(yè)務(wù)的接受與保持 Acceptance and continuance of client and audit engagement

訪問(wèn)控制 Access controls

接觸信息/審計(jì)工作底稿 Access to information / Audit documentation

否定意見(jiàn) Adverse opinion

替代程序 Alternative procedures

分析程序 Analytical procedures

在集團(tuán)層面實(shí)施的分析程序 Analytical procedures at group level

年度報(bào)告 Annual report

適用的財(cái)務(wù)報(bào)告框架 Applicable financial reporting framework

按照適用的財(cái)務(wù)報(bào)告編制基礎(chǔ)得到恰當(dāng)會(huì)計(jì)處理和披露 Appropriately accounted for and disclosed in accordance with the applicable financial reporting framework

(審計(jì)證據(jù)的)適當(dāng)性 Appropriateness (of audit evidence)

認(rèn)定 Assertions

評(píng)估 Assess

保證 Assurance

審計(jì)調(diào)整 Audit adjustment

審計(jì)工作底稿 Audit documentation/Audit working paper

審計(jì)證據(jù) Audit evidence

審計(jì)檔案 Audit file

會(huì)計(jì)師事務(wù)所 Audit firm/Accounting firm

審計(jì)意見(jiàn) Audit opinion

審計(jì)計(jì)劃 Audit plan

審計(jì)風(fēng)險(xiǎn) Audit risk

審計(jì)抽樣(抽樣) Audit sampling (sampling)

注冊(cè)會(huì)計(jì)師(審計(jì)師) Auditor

注冊(cè)會(huì)計(jì)師與財(cái)務(wù)信息 Auditor and financial information

注冊(cè)會(huì)計(jì)師的專(zhuān)家 Auditor’s expert

注冊(cè)會(huì)計(jì)師的點(diǎn)估計(jì)或區(qū)間估計(jì) Auditor’s point estimate or auditor’s range

導(dǎo)致非無(wú)保留意見(jiàn)的事項(xiàng)段 Basis for modification paragraph

業(yè)務(wù)流程 Business process

(交易的)商業(yè)理由 Business rationale

經(jīng)營(yíng)風(fēng)險(xiǎn)業(yè)務(wù)風(fēng)險(xiǎn) Business risk

明顯微小 Clearly trivial

比較財(cái)務(wù)報(bào)表 Comparative financial statements

比較信息 Comparative information

被審計(jì)單位的互補(bǔ)性控制 Compensating controls of entity under audit

完整性 Completeness

對(duì)集團(tuán)具有財(cái)務(wù)重大性的單個(gè)組成部分 Components that are of individual financial significance to the group

計(jì)算機(jī)輔助審計(jì)技術(shù) Computer-assisted audit techniques

審計(jì)的前提條件 Conditions for an audit

詢證函 Confirmation

合并過(guò)程 Consolidation process

控制活動(dòng) Control activities

控制環(huán)境 Control environment

控制風(fēng)險(xiǎn) Control risk

與審計(jì)相關(guān)的控制 Controls relevant to the audit

公司治理 Corporate governance

對(duì)應(yīng)數(shù)據(jù) Corresponding figures

截止 Cut-off/As of (date)

報(bào)告日(與質(zhì)量控制相關(guān)) Date of report (in relation to quality control)

財(cái)務(wù)報(bào)表批準(zhǔn)日 Date of the approval of the financial statements

審計(jì)報(bào)告日 Date of the auditor’s report

財(cái)務(wù)報(bào)表日 Date of the financial statements

設(shè)計(jì)、執(zhí)行和維護(hù)適當(dāng)?shù)目刂?Design, implement and maintain adequate controls (over)

檢查風(fēng)險(xiǎn) Detection risk

偏差 Deviations

無(wú)法表示意見(jiàn) Disclaimer of opinion

雙重目的測(cè)試 Dual-purpose test

強(qiáng)調(diào)事項(xiàng)段 Emphasis of matter paragraph

業(yè)務(wù)工作底稿 Engagement documentation/working paper

業(yè)務(wù)約定書(shū) Engagement letter

項(xiàng)目合伙人 Engagement partner

項(xiàng)目質(zhì)量控制復(fù)核 Engagement quality control review

項(xiàng)目質(zhì)量控制復(fù)核人員 Engagement quality control reviewer

項(xiàng)目組 Engagement team

被審計(jì)單位的風(fēng)險(xiǎn)評(píng)估過(guò)程 Entity’s risk assessment process

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 Events or conditions that may cast significant doubt on the entity’s ability to continue as a going concern

不符事項(xiàng) Exception

存在 Existence

有經(jīng)驗(yàn)的注冊(cè)會(huì)計(jì)師 Experienced auditor

專(zhuān)長(zhǎng) Expertise

信賴(lài)程度 Extent of reliance

函證 External confirmation

事實(shí)錯(cuò)報(bào)、判斷錯(cuò)報(bào)和推斷錯(cuò)報(bào) Factual misstatements, judgemental misstatements and projected misstatements

財(cái)務(wù)報(bào)表 Financial statements

舞弊 Fraud

舞弊風(fēng)險(xiǎn)因素 Fraud risk factors

虛假財(cái)務(wù)報(bào)告 Fraudulent financial reporting

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 Fundamental to users’ understanding of the financial statements

治理 Governance

集團(tuán) Group

集團(tuán)項(xiàng)目合伙人 Group engagement partner

集團(tuán)層面控制 Group-wide controls

歷史財(cái)務(wù)信息 Historical financial information

識(shí)別、評(píng)估和應(yīng)對(duì)重大錯(cuò)報(bào)風(fēng)險(xiǎn) Identify, assess and respond to risk of material misstatement

無(wú)法獲取充分、適當(dāng)?shù)膶徲?jì)證據(jù) Inability to obtain sufficient appropriate audit evidence

后任注冊(cè)會(huì)計(jì)師 Incoming auditor

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) Information system relevant to financial reporting

審計(jì)的固有限制 Inherent limitation of audit

固有風(fēng)險(xiǎn) Inherent risk

首次審計(jì)業(yè)務(wù) Initial audit engagement

生成、記錄、處理和報(bào)告交易 Initiate, record, process and report transactions

詢問(wèn) Inquiry

檢查 Inspection

中期財(cái)務(wù)信息或報(bào)表 Interim financial information or statements

內(nèi)部審計(jì)師 Internal auditors

內(nèi)部控制 Internal control

內(nèi)部控制缺陷 Internal control deficiency

國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則 International Financial Reporting Standards

調(diào)查 Investigate

財(cái)務(wù)報(bào)表報(bào)出日 Issuance date of the financial statements

信息技術(shù)應(yīng)用控制 IT application controls

信息技術(shù)環(huán)境 IT environment

會(huì)計(jì)分錄和其他調(diào)整 Journal entries and other adjustments

會(huì)計(jì)分錄 Journal entry/entries

嚴(yán)重程度 Level of significance

上市公司實(shí)體 Listed entity

管理層 Management

管理層偏向 Management bias

管理層凌駕于控制之上 Management override of controls

管理當(dāng)局聲明書(shū) Management representation letter

管理層對(duì)其自身責(zé)任的認(rèn)可與理解 Management’s acknowledgement and understanding of its responsibilities

管理層的專(zhuān)家 Management’s expert

重大類(lèi)別的交易、賬戶余額和披露 Material classes of transactions, account balances and disclosure

重大不確定性 Material uncertainty

財(cái)務(wù)報(bào)表整體的重要性 Materiality for the financial statements as a whole

侵占資產(chǎn) Misappropriation of assets

錯(cuò)報(bào) Misstatement

對(duì)事實(shí)的錯(cuò)報(bào) Misstatement of fact

非標(biāo)準(zhǔn)審計(jì)報(bào)告 Modified audit report

非無(wú)保留意見(jiàn) Modified opinion

監(jiān)控 Monitoring

對(duì)控制的監(jiān)督 Monitoring of controls

審計(jì)程序的性質(zhì)、時(shí)間安排和范圍 Nature, timing and extent of audit procedures

消極式函證 Negative confirmation

網(wǎng)絡(luò)事務(wù)所 Network firm

違反法律法規(guī) Non-compliance

未回函 Non-response

非抽樣風(fēng)險(xiǎn) Non-sampling risk

觀察 Observation

發(fā)生 Occurrence

期初余額 Opening balances

內(nèi)部控制的運(yùn)行有效性 Operating effectiveness of internal control

其他信息 Other information

其他事項(xiàng)段 Other matter paragraph

會(huì)計(jì)估計(jì)的結(jié)果 Outcome of an accounting estimate

超出正常經(jīng)營(yíng)過(guò)程 Outside the normal course of business

總體審計(jì)方案 Overall audit approach

總體審計(jì)策略 Overall audit strategy

總體結(jié)論 Overall conclusion

總體應(yīng)對(duì)措施 Overall responses

合伙人 Partner

實(shí)際執(zhí)行的重要性 Performance materiality

人員 Personnel

廣泛性 Pervasive

計(jì)劃活動(dòng) Planning activities

總體 Population/Overall

積極式函證 Positive confirmation

執(zhí)業(yè)人員 Practitioner

前任注冊(cè)會(huì)計(jì)師 Predecessor auditor

初步業(yè)務(wù)活動(dòng) Preliminary engagement activities

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, relating to the responsibilities of management and, where appropriate, those charged with governance, on which an audit is conducted

編制和列報(bào)財(cái)務(wù)報(bào)表 Prepare and present the financial statements

列報(bào)與披露 Presentation and disclosure

收入確認(rèn)存在舞弊風(fēng)險(xiǎn)的假定 Presumed fraud risks in revenue recognition

防止或發(fā)現(xiàn)并糾正重大錯(cuò)報(bào) Prevent or detect and correct material misstatement

專(zhuān)業(yè)勝任能力 Professional competence

職業(yè)判斷 Professional judgment

職業(yè)懷疑態(tài)度 Professional skepticism

業(yè)務(wù)執(zhí)行 Provision of service/Delivery of service

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 Provisions of laws and regulations generally recognized to have a direct effect on the determination of material amounts and disclosures in the financial statements

具有適當(dāng)資格的外部人員 Qualified external person

保留意見(jiàn) Qualified opinion

量化財(cái)務(wù)影響 Quantification of the financial impacts

合理保證(針對(duì)審計(jì)業(yè)務(wù)和質(zhì)量控制) Reasonable assurance (in the context of audit engagements, and in quality control)

合理性測(cè)試 Reasonableness test

重新計(jì)算 Re-calculation

連續(xù)審計(jì)業(yè)務(wù) Recurring audit engagements

將認(rèn)定層次的審計(jì)風(fēng)險(xiǎn)降至可接受的低水平 Reduce audit risk at the assertion level to an acceptably low level

關(guān)聯(lián)方 Related parties

具有支配性影響的關(guān)聯(lián)方 Related parties with dominant influence

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 Related party relationships or transactions that management has not identified or disclosed to the auditor

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 Related party transactions conducted on terms equivalent to those prevailing in an arm’s length transaction

(審計(jì)證據(jù)的)相關(guān)性和可靠性 Relevance and reliability (of audit evidence)

相關(guān)職業(yè)道德要求 Relevant ethical requirements

剩余期間 Remaining period

重新執(zhí)行 Re-performance

管理層施加的限制 Restrictions imposed by management

復(fù)核(與質(zhì)量控制相關(guān)) Review (in relation to quality control)

權(quán)利與義務(wù) Rights and obligations

風(fēng)險(xiǎn)評(píng)估程序 Risk assessment procedures

重大錯(cuò)報(bào)風(fēng)險(xiǎn) Risk of material misstatement

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) Risk of material misstatement at financial statement level and at assertion level

樣本量 Sample size

抽樣 Sampling

抽樣風(fēng)險(xiǎn) Sampling risk

抽樣單元 Sampling unit

選擇和運(yùn)用會(huì)計(jì)政策 Selection and application of accounting policies

選取測(cè)試項(xiàng)目 Selection of items for testing

重要組成部分 Significant component

值得關(guān)注的內(nèi)部控制缺陷 Significant deficiencies in internal control

重大事項(xiàng) Significant matters

特別風(fēng)險(xiǎn) Significant risk

重大非常規(guī)交易 Significant unusual transactions

特定的審計(jì)程序 Specified audit procedures

員工 Staff

統(tǒng)計(jì)抽樣 Statistical sampling

存貨盤(pán)點(diǎn) Stocktake

分層 Stratification

期后事項(xiàng) Subsequent events

實(shí)質(zhì)性分析程序 Substantive analytical procedures

實(shí)質(zhì)性程序 Substantive procedure

(審計(jì)證據(jù)的)充分性 Sufficiency (of audit evidence)

補(bǔ)充信息 Supplementary information

測(cè)試 Test

控制測(cè)試 Test of controls

細(xì)節(jié)測(cè)試 Test of details

特定類(lèi)別的交易、賬戶余額或披露的一個(gè)或多個(gè)重要性水平 The materiality level or levels for particular classes of transactions, account balances or disclosures

治理層 Those charged with governance

錯(cuò)報(bào)的臨界值 Threshold for misstatements

可容忍錯(cuò)報(bào) Tolerable misstatement

可容忍偏差率 Tolerable rate of deviation

趨勢(shì)分析法、比率分析法、合理性測(cè)試法和回歸分析法 Trend analysis, ratio analysis, reasonableness test, and regression analysis

不確定性 Uncertainty

未更正錯(cuò)報(bào) Uncorrected misstatements

標(biāo)準(zhǔn)審計(jì)報(bào)告 Unmodified audit report

無(wú)保留意見(jiàn) Unqualified opinion

計(jì)價(jià)與分?jǐn)?Valuation and allocation/amortization

穿行測(cè)試 Walk-through test

解除業(yè)務(wù)約定 Withdraw from the engagement

書(shū)面聲明 Written representation

職業(yè)道德

可接受的水平 Acceptable level

廣告 Advertising

過(guò)度推介 Advocacy

承擔(dān)管理層職責(zé) Assume management responsibilities

鑒證客戶 Assurance client

鑒證業(yè)務(wù) Assurance engagement

鑒證業(yè)務(wù)項(xiàng)目組 Assurance team

審計(jì)客戶 Audit client

審計(jì)業(yè)務(wù) Audit engagement

審計(jì)項(xiàng)目組 Audit team

近親屬 Close family

密切私人關(guān)系 Close personal relationship

保密 Confidentiality

利益沖突 Conflicts of interest

或有收費(fèi) Contingent fee

冷卻期 Cooling off period

現(xiàn)任會(huì)計(jì)師 Current accountant/auditor

直接經(jīng)濟(jì)利益 Direct financial interest

董事或高級(jí)管理人員 Director or senior officer/senior management

應(yīng)有的關(guān)注 Due care

消除或降低不利影響 Eliminate or reduce threats

項(xiàng)目合伙人 Engagement partner

項(xiàng)目質(zhì)量控制復(fù)核 Engagement quality control review

項(xiàng)目組 Engagement team

外部專(zhuān)家 External expert

密切關(guān)系 Familiarity

經(jīng)濟(jì)利益 Financial interests

歷史財(cái)務(wù)信息 Historical financial information

直系親屬/ 主要近親屬 Immediate family

獨(dú)立性 Independence

從實(shí)質(zhì)上和形式上保持獨(dú)立性 Independence of mind, Independence in appearance

間接經(jīng)濟(jì)利益 Indirect financial interest

誠(chéng)信 Integrity

外在壓力 Intimidation/Pressure

關(guān)鍵審計(jì)合伙人 Key audit partner

上市實(shí)體 Listed entity

長(zhǎng)期存在業(yè)務(wù)關(guān)系 Long association (with an audit client)

嚴(yán)重虛假或誤導(dǎo)性的陳述 Materially false or misleading statement

非鑒證服務(wù) Non-assurance services

客觀和公正性 Objectivity

專(zhuān)業(yè)服務(wù) Professional services

擬接受的客戶 Prospective client

公眾利益實(shí)體 Public interest entity

關(guān)聯(lián)實(shí)體 Related entity

審閱客戶 Review client

審閱業(yè)務(wù) Review engagement

審閱項(xiàng)目組 Review team

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 Significant and close business relationship

特殊目的財(cái)務(wù)報(bào)表 Special purpose financial statements

鑒證業(yè)務(wù)的對(duì)象 Subject matter of assurance engagement

不利影響、威脅 Threats

稅法

兼營(yíng) Also engaged in

應(yīng)計(jì)稅款 Accrued tax

從價(jià)稅 Ad valorem tax

加計(jì)扣除 Additional deduction

附加稅 Additional tax/Surcharge

所得額調(diào)整 Adjustment of income

稅后所得 After-tax income

準(zhǔn)予扣除數(shù) Allowable deductions

稅收可抵免額 Allowable tax credit

從量定額 Amount based on quantity

增值額 Amount of appreciation/Value added

銷(xiāo)售額 Amount of sales

抵免稅額 Amount of tax credit

應(yīng)納稅所得額 Amount of taxable income

扣除項(xiàng)目金額 Amount of the deductions

適用稅額 Applicable tax amount

適用稅率 Applicable tax rates

計(jì)稅成本 Assessable cost

核定所得額 Assessable income

平均成本利潤(rùn)率 Average cost-plus margin rate

平均銷(xiāo)售價(jià)格 Average sales price

營(yíng)業(yè)稅 Business tax

偶然所得 Casual income

所得項(xiàng)目 Category of income

組成計(jì)稅價(jià)格 Composite taxable price

本納稅年度 Current tax year

所得稅申報(bào) Declaration of income tax

扣除項(xiàng)目 Deductible items

免稅項(xiàng)目扣除 Deduction of the tax exemption item

契稅 Deed tax

視同銷(xiāo)售 Deemed sales/sales equivalent

免除納稅義務(wù) Discharge of tax obligation

應(yīng)稅商品 Dutiable goods

納稅義務(wù) Duty of tax payment

權(quán)益性投資收益 Earning from equity investments

雇員福利,職工福利 Employee benefit

企業(yè)所得稅 Enterprise income tax

國(guó)外所得收入 Foreign earned income

一般納稅人 General taxpayer

特許權(quán)使用費(fèi)所得 Income from franchise royalty

利息、股息、紅利所得 Income from interests, dividends and bonuses

勞務(wù)所得 Income from labor service

財(cái)產(chǎn)租賃所得 Income from leasing of property

生產(chǎn)經(jīng)營(yíng)所得 Income from production and business operation

轉(zhuǎn)讓財(cái)產(chǎn)所得 Income from property transfer

工資薪金所得 Income from wages, salaries

財(cái)產(chǎn)轉(zhuǎn)讓收入 Income from property transfer

所得稅抵免 Income tax credit

申報(bào)繳納所得稅 Income tax declaration

應(yīng)納所得稅 Income tax payable

接受捐贈(zèng)所得 Income from donation

個(gè)人所得稅 Individual income tax

增值稅進(jìn)項(xiàng)稅額 Input value added tax

非正常損失 Irregular loss

滯納金 Late fee

清算所得稅 Liquidation income tax

最低應(yīng)納稅所得額 Minimum taxable income

增值稅起征點(diǎn) Minimum threshold of value-added Tax

混合銷(xiāo)售行為 Mixed sales activities

所得稅前凈所得 Net income before income tax

稅后凈利潤(rùn) Net profit after tax

非貨幣資產(chǎn) Non-monetary asset

不征稅收入 Non-taxable income

不計(jì)入征稅范圍 Not included in the scope of taxable activities

財(cái)產(chǎn)原值 Original value of the property/ Cost of property

當(dāng)期銷(xiāo)項(xiàng)稅額 Output tax for the period

增值稅銷(xiāo)項(xiàng)稅額 Output value added tax

滯納稅款/欠稅 Overdue tax

應(yīng)補(bǔ)繳稅款 Payment of tax in arrears

累進(jìn)稅率 Progressive tax rate

比例稅率 Proportional tax rate

公益性捐贈(zèng) Public welfare donations

房產(chǎn)稅 Real estate tax

居民納稅人 Resident taxpayer

資源稅 Resource tax

含稅銷(xiāo)售額 Sales amount including tax

所得稅征收范圍 Scope of income tax/Subject to income tax

小規(guī)模納稅人 Small-scale taxpayer

源泉扣繳 Source withholding

納稅特別扣除項(xiàng)目 Special deductible items

特殊性稅務(wù)處理 Special tax treatment

印花稅 Stamp tax

應(yīng)征稅額 Tax accrued

稅額 Tax amounts

稅基/計(jì)稅依據(jù) Tax base

稅種 Tax category

消費(fèi)稅稅率 Tax computation

稅收抵免 Tax credit

抵免限額 Tax credit quota

納稅期限 Tax deadline

稅前可扣除項(xiàng)目 Tax deductible items

稅收減免 Tax deduction or exemption

計(jì)稅差異 Tax differences

到期應(yīng)納稅款 Tax due

漏稅/逃稅 Tax evasion

免稅 Tax exemption

納稅申報(bào) Tax filing

本期稅額 Tax for the period/year

已納稅額 Tax paid

應(yīng)納稅額 Tax payable

納稅期限 Tax payment deadline

稅率 Tax rate

減稅 Tax reduction

退稅 Tax refund

稅收附加 Tax surcharge

起征點(diǎn) Tax threshold

計(jì)稅價(jià)格 Tax value/Taxable price

減免稅額 Tax amount deducted

應(yīng)稅所得 Taxable income

應(yīng)稅項(xiàng)目 Taxable item

納稅期間 Taxable period

對(duì)股息征稅 Taxation of dividends

免稅收入 Tax-exempt income

免稅稅目 Tax-exempt item

免稅利潤(rùn) Tax-exempt profit

含稅價(jià)格 Tax-included price

納稅人 Taxpayer

土地使用稅 Urban land-use tax

增值稅 Value added tax(VAT)

土地增值稅 Value-added tax on land/Land appreciation tax

增值稅減免 VAT exemption or reduction

車(chē)船稅 Vehicle and vessel tax

車(chē)輛購(gòu)置稅 Vehicle purchase tax

扣繳義務(wù)人 Withholding agent

代扣代繳稅款 Withholding and remitting tax

預(yù)提所得稅 Withholding income tax

零稅率 Zero tax rate

財(cái)務(wù)成本管理

應(yīng)收賬款周轉(zhuǎn)次數(shù) Accounts receivable turnover

應(yīng)收賬款周轉(zhuǎn)天數(shù) Accounts receivable turnover days

取得成本 Acquisition cost

實(shí)際增長(zhǎng)率 Actual growth rate

實(shí)際利率 Actual interest rate

配股后每股價(jià)格 After-allotment price per share

配股權(quán)價(jià)值 Allotment option value

配股價(jià)格 Allotment price

預(yù)付年金(即付年金、期初年金) Annuity due

會(huì)計(jì)報(bào)酬率法 Accounting rate of return(ARR)

平均交貨時(shí)間 Average delivery time

貝塔(β)系數(shù) Beta coefficient

債券評(píng)級(jí) Bond rating

債券估價(jià) Bond valuation

每股凈資產(chǎn) Book value per share(BPS)

盈虧臨界點(diǎn) Break-even point

保險(xiǎn)儲(chǔ)備(安全存量) Buffer inventory

資本支出 Capital expenditure

持有成本 Carrying cost

現(xiàn)金預(yù)算 Cash budget

現(xiàn)金股利 Cash dividend

現(xiàn)金流量利息保障倍數(shù) Cash flow interest coverage ratio

經(jīng)營(yíng)活動(dòng)現(xiàn)金流量 Cash flows from operational activities

混合租賃 Combination lease

傭金 Commission

普通股 Common stock

補(bǔ)償性余額 Compensating balance

復(fù)利 Compound interest

全面預(yù)算 Comprehensive budget

企業(yè)價(jià)值評(píng)估 Corporate valuation

成本性態(tài) Cost behavior

成本中心 Cost centre

成本的歸集和分配 Cost collection and allocation

資本成本 Cost of capital

稅后債務(wù)成本 Cost of debt after tax

成本差異 Cost variance

平息債券 Coupon bond

債券票面利率 Coupon interest rate

流動(dòng)資產(chǎn)周轉(zhuǎn)次數(shù) Current assets turnover

流動(dòng)資產(chǎn)周轉(zhuǎn)天數(shù) Current assets turnover days

流動(dòng)比率 Current ratio

本期收入乘數(shù) Current sales multiplier

債務(wù)市場(chǎng) Debt market/Bond market

資產(chǎn)負(fù)債率 Debt-to-asset ratio

產(chǎn)權(quán)比率 Debt-to-equity ratio

股利宣告日 Declaration date

財(cái)務(wù)杠桿系數(shù) Degree of financial leverage(DFL)

直接租賃

Direct leasing

折現(xiàn)率 Discount rate

純貼現(xiàn)債券(零息債券) Discounted bond (Zero coupon bond)

股利支付率 Dividend payout ratio

經(jīng)營(yíng)杠桿系數(shù) Degree of operating leverage(DOL)

股價(jià)下行乘數(shù) Downstream price multiplier

總杠桿系數(shù) Degree of total leverage (DTL)

息前稅前利潤(rùn) Earnings before interests and taxes(EBIT)

經(jīng)濟(jì)訂貨量 Economic order quantity(EOQ)

每股盈余稀釋 EPS dilution

每股盈余無(wú)差別點(diǎn)法 EPS indifferent point method(EBIT-EPS break even analysis)

每股盈余最大化 EPS maximization

每股盈余 Earnings per share(EPS)

權(quán)益乘數(shù) Equity multiplier

股權(quán)價(jià)值 Equity value

經(jīng)濟(jì)增加值 Economic value added(EVA)

除息日 Ex-dividend date

執(zhí)行價(jià)格 Exercise price/Strike price

外部融資銷(xiāo)售增長(zhǎng)比 External financing needed to sales growth ratio

融資租賃 Financial lease/Capital lease

財(cái)務(wù)估價(jià) Financial valuation

完工產(chǎn)品 Finished goods

固定預(yù)算 Fixed budget

彈性預(yù)算 Flexible budget

浮動(dòng)利率 Floating interest rate

浮動(dòng)優(yōu)惠利率 Floating prime interest rate

債務(wù)現(xiàn)金流量 Free cash flows of creditors

股權(quán)現(xiàn)金流量 Free cash flows of equity

實(shí)體現(xiàn)金流量 Free cash flows of firm

復(fù)利終值系數(shù) FV interest factor

預(yù)付年金終值系數(shù) FV interest factor of annuity due

終值 Future value(FV)

管理費(fèi)用 General and administrative expense

持續(xù)經(jīng)營(yíng)價(jià)值 Going concern value

毛租賃 Gross lease

營(yíng)業(yè)現(xiàn)金毛流量 Gross operating cash flows

套期保值原理 Hedging principle

間接成本 Indirect cost

通貨膨脹率 Inflation rate

利息保障倍數(shù) Interest coverage ratio

稅后利息率 Interest rate after tax

內(nèi)含增長(zhǎng)率 Internal growth rate

內(nèi)部轉(zhuǎn)移價(jià)格 Internal transfer price

內(nèi)在市銷(xiāo)率 Intrinsic sales multiplier

內(nèi)在價(jià)值 Intrinsic value

存貨周轉(zhuǎn)次數(shù) Inventory turnover

存貨周轉(zhuǎn)天數(shù) Inventory turnover days

投資中心 Investment center

內(nèi)含報(bào)酬率法 Internal rate of return(IRR)

非相關(guān)成本 Irrelevant cost

發(fā)行價(jià)格 Issuance price

租賃期

Lease term

租賃資產(chǎn) Leasehold property

承租人 Lessee

出租人 Lessor

杠桿貢獻(xiàn)率 Leverage contributing ratio

杠桿租賃 Leverage lease

清算價(jià)值 Liquidation value

短期償債能力比率 Liquidity ratios

長(zhǎng)期債券 Long-term bond

制造費(fèi)用預(yù)算

Manufacturing overhead budget

邊際貢獻(xiàn)率 Marginal contribution ratio

市場(chǎng)組合 Market portfolio

市場(chǎng)價(jià)格 Market price

市價(jià)稀釋 Market price dilution

市場(chǎng)風(fēng)險(xiǎn)溢價(jià) Market risk premium

債券到期日 Maturity date

市場(chǎng)增加值 Market value added(MAV)

最大最小法 Maximin method

企業(yè)價(jià)值最大化 Maximization of firm’s value

股東財(cái)富最大化 Maximization of shareholders’ wealth

混合成本 Mixed cost

互斥項(xiàng)目 Mutually exclusive projects/events

流通債券 Negotiable bond

凈財(cái)務(wù)杠桿 Net financial leverage

凈租賃 Net lease

營(yíng)業(yè)現(xiàn)金凈流量 Net operating cash flows

銷(xiāo)售凈利率 Net profit margin

凈現(xiàn)值法 NPV method

凈現(xiàn)值 Net present value(NPV)

經(jīng)營(yíng)租賃 Operating lease

經(jīng)營(yíng)杠桿 Operating leverage

機(jī)會(huì)成本 Opportunity cost

期權(quán)價(jià)值 Option value

訂貨提前期 Order lead time

訂貨成本 Ordering cost

普通年金(后付年金) Ordinary annuity

債券面值 Par value/Face value

回收期法 Payback period method

股利支付日 Payment date

經(jīng)營(yíng)資產(chǎn)銷(xiāo)售百分比 Percentage of operating assets to sales

經(jīng)營(yíng)負(fù)債銷(xiāo)售百分比 Percentage of operating liabilities to sales

銷(xiāo)售百分比法 Percentage-of-sales method

期間成本 Period cost

定期預(yù)算 Periodic budget

永久債券 Perpetual bond

永續(xù)年金 Perpetuity

優(yōu)先股 Preferred stock

現(xiàn)值指數(shù) Present value index

產(chǎn)品成本預(yù)算 Product cost budget

生產(chǎn)預(yù)算 Production budget

生產(chǎn)成本 Production cost

制造費(fèi)用 Production overhead

利潤(rùn)中心 Profit center

利潤(rùn)最大化 Profit maximization

項(xiàng)目特有風(fēng)險(xiǎn) Project-specific risk

公開(kāi)增發(fā) Public offering

復(fù)利現(xiàn)值系數(shù) PV interest factor

預(yù)付年金現(xiàn)值系數(shù) PV interest factor of annuity due

現(xiàn)值 Present value(PV)

速動(dòng)比率 Quick ratio

股權(quán)登記日 Record date

共同年限法 Replacement chain (common life) approach

必要報(bào)酬率 Required rate of return

剩余股利政策 Residual dividend policy

剩余權(quán)益收益 Residual equity income

剩余凈金融支出 Residual net financial expenditure

剩余經(jīng)營(yíng)收益 Residual operating income

責(zé)任中心 Responsibility center

利潤(rùn)留存率 Retention ratio

權(quán)益凈利率 Return on equity

投資報(bào)酬率 Return on investment

收入中心 Revenue center

無(wú)風(fēng)險(xiǎn)利率 Risk-free interest rate

無(wú)風(fēng)險(xiǎn)報(bào)酬率 Risk-free rate of return

安全邊際率 Safety margin ratio

銷(xiāo)售預(yù)算 Sales budget

銷(xiāo)售費(fèi)用 Sales expense

銷(xiāo)售預(yù)測(cè) Sales forecast

銷(xiāo)售增長(zhǎng)率 Sales growth rate

代銷(xiāo) Sales on commission

銷(xiāo)售數(shù)量 Sales volume

股東權(quán)益增長(zhǎng)率 Shareholders’ equity growth ratio

短缺成本 Shortage cost

證券市場(chǎng)線 Security market line(SML)

標(biāo)準(zhǔn)成本 Standard cost

股票股利 Stock dividend

股價(jià)最大化 Stock price maximization

股票回購(gòu) Stock repurchase

股票分割 Stock split

儲(chǔ)存成本 Storage cost

沉沒(méi)成本 Sunk cost

可持續(xù)增長(zhǎng)率 Sustainable growth rate

系統(tǒng)風(fēng)險(xiǎn)(市場(chǎng)風(fēng)險(xiǎn)、不可分散風(fēng)險(xiǎn)) Systematic risk (Market risk/Non-diversifiable risk)

目標(biāo)資本結(jié)構(gòu) Target capital structure

時(shí)間溢價(jià) Time premium

貨幣的時(shí)間價(jià)值 Time value of money

固定成本總額 Total fixed cost

標(biāo)的資產(chǎn) Underlying assets

包銷(xiāo) Underwrite

單位銷(xiāo)售價(jià)格 Unit sales price

單位變動(dòng)成本 Unit variable costs

股價(jià)上行乘數(shù) Upstream price multiplier

變動(dòng)成本率 Variable cost ratio

加權(quán)平均資本成本 Weighted average cost of capital(WACC)

營(yíng)運(yùn)資本投資 Working capital investment

在產(chǎn)品 Work-in-progress

到期收益率法 Yield-to-maturity method(YTM method)

公司戰(zhàn)略與風(fēng)險(xiǎn)管理

低增長(zhǎng)—強(qiáng)競(jìng)爭(zhēng)地位的“現(xiàn)金牛”業(yè)務(wù) “Cash cow” position : slow growth - high competitiveness

低增長(zhǎng)—弱競(jìng)爭(zhēng)地位的“瘦狗”業(yè)務(wù) “Dog” position : slow growth - low competitiveness

高增長(zhǎng)—低競(jìng)爭(zhēng)地位的“問(wèn)題”業(yè)務(wù) “Question mark” position : high growth - low competitiveness

高增長(zhǎng)—強(qiáng)競(jìng)爭(zhēng)地位的“明星”業(yè)務(wù) “Star” position : high growth - high competitiveness

放棄戰(zhàn)略 Abandon strategy

競(jìng)爭(zhēng)環(huán)境分析 Analysis of competitive environment

競(jìng)爭(zhēng)對(duì)手分析 Analysis of competitors

企業(yè)能力分析 Analysis of corporate competencies and capabilities

企業(yè)資源分析 Analysis of corporate resources

宏觀環(huán)境分析 Analysis of macro-environment

市場(chǎng)需求分析 Analysis of market demand

分析型戰(zhàn)略 Analytical strategy

審計(jì)委員會(huì) Audit committee

平衡計(jì)分卡 Balanced scorecard

基準(zhǔn)分析 Benchmarking analysis

藍(lán)海戰(zhàn)略 Blue Ocean strategy

波士頓矩陣 Boston matrix

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) Business objectives

運(yùn)營(yíng)風(fēng)險(xiǎn) Business risk

業(yè)務(wù)單元 Business unit

事業(yè)部制組織結(jié)構(gòu) Business unit organization structure

戰(zhàn)略變革 Change management in strategy

內(nèi)部信息傳遞 Communication of internal information

全面風(fēng)險(xiǎn)管理 Comprehensive risk management

收縮戰(zhàn)略 Contraction strategy

控制活動(dòng) Control activities

控制環(huán)境 Control environment

公司治理 Corporate governance

總體戰(zhàn)略 Corporate strategy

成本領(lǐng)先戰(zhàn)略 Cost leadership strategy

懲治成本 Cost of punishment

損失成本 Cost of total loss

風(fēng)險(xiǎn)管理成本與效益 Costs and benefits of risk management

信用風(fēng)險(xiǎn) Credit risk

文化與績(jī)效 Culture and performance

客戶細(xì)分或市場(chǎng)細(xì)分事業(yè)部制結(jié)構(gòu) Customer segmentation/Market segmentation business structure

消費(fèi)動(dòng)機(jī) Customer’s motivation

負(fù)債和杠桿作用 Debt and gearing

扁平型結(jié)構(gòu) Decentralized structure

決策支持系統(tǒng) Decision support system

防御型戰(zhàn)略 Defensive strategy

制定風(fēng)險(xiǎn)管理策略 Development of risk management strategy

發(fā)展戰(zhàn)略 Development strategy

鉆石模型 Diamond model

差異化戰(zhàn)略 Differentiation strategy

直接投資 Direct investment

多元化并購(gòu) Diversified merger and acquisition

多種經(jīng)營(yíng)戰(zhàn)略 Diversified strategy

壟斷優(yōu)勢(shì)理論 Dominance advantage theory

每股盈余或市凈率 Earnings per share or price to book ratio

效率 Efficiency

生產(chǎn)要素

Elements in production

內(nèi)部控制的要素 Elements of internal control

創(chuàng)業(yè)型組織結(jié)構(gòu) Entrepreneurial organization structure

自然環(huán)境風(fēng)險(xiǎn) Environment risk

股權(quán)投資 Equity investment

評(píng)估成本 Evaluation cost

事項(xiàng)識(shí)別 Event identification

處置成本 Execution cost

實(shí)地查驗(yàn) Field inspection

財(cái)務(wù)風(fēng)險(xiǎn)與經(jīng)營(yíng)風(fēng)險(xiǎn)的搭配 Financial risk and business risk

內(nèi)部控制的五大要素 Five elements in internal control

產(chǎn)業(yè)五種競(jìng)爭(zhēng)力 Five forces in the competitive approach

集中化戰(zhàn)略 Focus strategy

緊縮與集中戰(zhàn)略 Focused strategy

職能制組織結(jié)構(gòu) Functional organization structure

職能戰(zhàn)略 Functional strategy

資金活動(dòng) Fund-related activities

全球化戰(zhàn)略 Globalization strategy

毛利率與凈利潤(rùn)率 Gross profit margin and net profit margin

增長(zhǎng)型戰(zhàn)略 Growth strategy

開(kāi)拓型戰(zhàn)略 Growth strategy

擔(dān)保業(yè)務(wù) Guarantee business

H型結(jié)構(gòu)(控股企業(yè)/控股集團(tuán)組織結(jié)構(gòu)) H type organization structure (Holding company/Group organization structure)

高經(jīng)營(yíng)風(fēng)險(xiǎn)與高財(cái)務(wù)風(fēng)險(xiǎn)搭配 High business risk, high financial risk

高經(jīng)營(yíng)風(fēng)險(xiǎn)與低財(cái)務(wù)風(fēng)險(xiǎn)搭配 High business risk, low financial risk

高長(zhǎng)型結(jié)構(gòu) High growth structure

橫向并購(gòu) Horizontal merger and acquisition

增量預(yù)算 Incremental budgeting

產(chǎn)品生命周期 Industry life cycle

產(chǎn)業(yè)風(fēng)險(xiǎn) Industry risk

信息與溝通 Information and communication

一體化戰(zhàn)略 Integrated strategy

后向一體化戰(zhàn)略 Integrated strategy - Backward

前向一體化戰(zhàn)略 Integrated strategy - Forward

橫向一體化戰(zhàn)略 Integrated strategy - Horizontal

縱向一體化戰(zhàn)略 Integrated strategy - Vertical

產(chǎn)業(yè)內(nèi)現(xiàn)有企業(yè)的競(jìng)爭(zhēng) Intensity of industry rivalry

密集型戰(zhàn)略 Intensive strategy

內(nèi)部控制 Internal control

多國(guó)本土化戰(zhàn)略 International subsidiaries strategy

國(guó)際戰(zhàn)略 Internationalization strategy

資源的不可替代性 Irreplaceable resources

合資經(jīng)營(yíng) Joint investment business

準(zhǔn)時(shí)生產(chǎn)系統(tǒng) Just-in-time system(JIT)

杠桿收購(gòu) Leveraged buy-out

法律風(fēng)險(xiǎn) Litigation risk

長(zhǎng)期目標(biāo) Long-term objective

維持成本 Maintenance cost

管理信息系統(tǒng) Management information system

市場(chǎng)開(kāi)發(fā)——現(xiàn)有產(chǎn)品和新市場(chǎng) Market development - existing product and new market

市場(chǎng)滲透——現(xiàn)有產(chǎn)品和現(xiàn)有市場(chǎng) Market penetration - existing product and existing market

重要缺陷 Material deficiency

矩陣制組織結(jié)構(gòu) Matrix organization structure

風(fēng)險(xiǎn)度量 Measurement of risk

公司戰(zhàn)略的現(xiàn)代概念 Modern concept of corporate strategy

監(jiān)督 Monitoring

風(fēng)險(xiǎn)管理的監(jiān)督與改進(jìn) Monitoring and improvement of risk management

M型企業(yè)組織結(jié)構(gòu)(多部門(mén)結(jié)構(gòu)) Multi-divisional organization structure

非杠桿收購(gòu) Non leveraged buy-out

內(nèi)部控制的目標(biāo) Objectives of internal control

風(fēng)險(xiǎn)管理的目標(biāo) Objectives of risk management

現(xiàn)場(chǎng)檢查 On-site inspection

運(yùn)行缺陷 Operating deficiency

操作風(fēng)險(xiǎn) Operational risk

期權(quán)合約 Options contracts

組織管理能力 Organization management ability

組織資源 Organization resources

組織架構(gòu) Organization structure

業(yè)務(wù)外包 Outsourcing

信息系統(tǒng)外包 Out-sourcing of information system

人員導(dǎo)向性 People-driven

績(jī)效評(píng)估 Performance evaluation

資源的持久性 Persistence of the resources owned

PEST分析 PEST analysis

政治風(fēng)險(xiǎn) Political risk

供應(yīng)者、購(gòu)買(mǎi)者討價(jià)還價(jià)的能力 Power of buyers or suppliers

預(yù)防成本 Prevention cost

基本活動(dòng)(又稱(chēng)主體活動(dòng)) Primary activities

內(nèi)部控制的原則 Principles of internal control

風(fēng)險(xiǎn)管理基本流程 Process of risk management

采購(gòu)業(yè)務(wù) Procurement activities

產(chǎn)品開(kāi)發(fā)——新產(chǎn)品和現(xiàn)有市場(chǎng) Product development - new product and existing market

產(chǎn)品/品牌事業(yè)部制結(jié)構(gòu) Product/Brand business structure

生產(chǎn)流程計(jì)劃 Production process planning

生產(chǎn)運(yùn)營(yíng) Production and operation

生產(chǎn)管理能力 Production management ability

產(chǎn)能計(jì)劃 Production plan

盈利能力和回報(bào)率指標(biāo) Profitability and rate of return measurement

質(zhì)量管理 Quality management

反應(yīng)型戰(zhàn)略 Reactive strategy

相關(guān)多元化 Related diversification

研究與開(kāi)發(fā) Research and development

研發(fā)能力 Research and development ability

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) Return of capital employed(ROCE)/Return of investment(ROI)/Return of net assets(RONA)

轉(zhuǎn)向戰(zhàn)略 Reverse strategy

激勵(lì)和獎(jiǎng)勵(lì)機(jī)制 Reward and incentive system

風(fēng)險(xiǎn)承擔(dān) Risk acceptance

風(fēng)險(xiǎn)偏好 Risk appetite

風(fēng)險(xiǎn)評(píng)估 Risk assessment

風(fēng)險(xiǎn)規(guī)避 Risk avoidance

風(fēng)險(xiǎn)補(bǔ)償 Risk compensation

風(fēng)險(xiǎn)控制 Risk control

風(fēng)險(xiǎn)轉(zhuǎn)換 Risk conversion

風(fēng)險(xiǎn)轉(zhuǎn)移 Risk transfer

角色導(dǎo)向型 Role-driven

證券投資 Securities investment

重大缺陷 Significant deficiency

穩(wěn)定戰(zhàn)略 Stable strategy

利益相關(guān)者 stakeholders

企業(yè)戰(zhàn)略聯(lián)盟 Strategic alliances

戰(zhàn)略分析 Strategic analysis

外部環(huán)境分析 Strategic analysis – External environment

戰(zhàn)略業(yè)務(wù)單位組織結(jié)構(gòu) Strategic business unit organization structure(SBU)

戰(zhàn)略控制系統(tǒng) Strategic control system

戰(zhàn)略群組 Strategic group

戰(zhàn)略目標(biāo) Strategic objective

國(guó)際化經(jīng)營(yíng)的戰(zhàn)略類(lèi)型 Strategic options for international business

業(yè)績(jī)計(jì)量 Strategic performance evaluation

戰(zhàn)略風(fēng)險(xiǎn) Strategic risk

內(nèi)部環(huán)境分析 Strategy analysis - Internal environment

發(fā)展戰(zhàn)略 Strategy development

戰(zhàn)略實(shí)施 Strategy implementation

戰(zhàn)略管理過(guò)程 Strategy management process

戰(zhàn)略選擇 Strategy selection

繼任計(jì)劃 Succession planning

技術(shù)風(fēng)險(xiǎn) Technology risk

潛在進(jìn)入者的進(jìn)入威脅 Threat of new entrants

替代品的替代威脅 Threat of substitutes

跨國(guó)戰(zhàn)略 Transnational strategy

非相關(guān)多元化 Unrelated diversification

戰(zhàn)略失效 Unsuccessful strategy

價(jià)值鏈分析 Value chain analysis

縱向并購(gòu) Vertical merger and acquisition

零基預(yù)算 Zero-based budgeting

經(jīng)濟(jì)法

承諾 Acceptance

收購(gòu)人 Acquirer

要約收購(gòu) Acquisition by offer

上市公司收購(gòu) Acquisition of a listed company

資產(chǎn)收購(gòu) Acquisition of assets

實(shí)際出資人 Actual capital contributor

實(shí)際控制 Actual control

實(shí)際控制人 Actual controller

臨時(shí)報(bào)告 Ad hoc report

管理人 Administrator

入伙 Admission to a partnership

代理/受托人 Agent

協(xié)議轉(zhuǎn)讓 Agree to transfer

合同變更 Alter of contract

年度報(bào)告 Annual report

關(guān)聯(lián)交易 Associated transaction

公司章程 Association of articles

破產(chǎn)財(cái)產(chǎn) Bankrupt property

破產(chǎn)債權(quán) Bankruptcy creditor

破產(chǎn)費(fèi)用 Bankruptcy expenses

破產(chǎn)法 Bankruptcy Law

基準(zhǔn)日 Base date

大宗交易 Block trading

董事會(huì) Board of directors

監(jiān)事會(huì) Board of supervisors

民事行為能力 Capacity for civil conducts

董事長(zhǎng) Chairperson of the board

民事權(quán)利能力 Civil rights

集體所有權(quán) Collective ownership

公司分立 Company demergers

公司法 Company Law

股份有限公司 Company limited

公司合并 Company mergers

經(jīng)營(yíng)者集中 Concentration of operators

一致行動(dòng) Consistent act

合同法 Contract Law

承攬人/承包人 Contractor

委托合同 Contracts for commission

承攬合同 Contracts for work

控股股東 Controlling shareholders

可轉(zhuǎn)換公司債券 Convertible bond

協(xié)同行為 Coordinated behavior

公司債券 Corporate bond

信用評(píng)級(jí) Credit rating

債權(quán)人委員會(huì) Creditors’ committee

債權(quán)人會(huì)議 Creditors’ meeting

違約金 Damages for breach of contract

債務(wù)人財(cái)產(chǎn) Debtor’s property

破產(chǎn)宣告 Declaration of bankruptcy

減資 Decrease of capital

故意 Deliberate intention

標(biāo)的物 Delivery of the object

定金 Deposits

注銷(xiāo)登記 Deregistration

董事 Directors

清償 Discharge

持股權(quán)益披露 Disclosure of shareholders’ interest

任意公積金 Discretionary reserve fund

合同的解除 Dismissal of contract

處分權(quán) Disposal right

解散 Dissolution

新設(shè)分立 Division by new establishment

贈(zèng)與 Donation

提存 Drawing

選舉權(quán) Election rights

發(fā)包人 Employer

股權(quán)收購(gòu) Equities acquisition

合同成立 Establishment of a contract

核準(zhǔn) Examination and approval

免責(zé)條款 Exclusion clauses

執(zhí)行董事 Executive directors

除名 Expel

臨時(shí)股東大會(huì) Extraordinary general meeting

不可抗力 Force majeure

欺詐 Fraud

無(wú)償劃撥 Free allotment

股東大會(huì) General meeting of shareholders

普通合伙人 General partners

普通合伙企業(yè) General partnership enterprises

政府債券 Government bond

重大過(guò)失 Gross fault

保證人 Guarantor

擔(dān)保 Guaranty

擔(dān)保合同 Guaranty contracts

保證期間 Guaranty period

不動(dòng)產(chǎn) Immovable property/Real estate

獨(dú)立董事 Independent directors

間接收購(gòu) Indirect takeover

首次公開(kāi)發(fā)行 Initial public offering(IPO)

內(nèi)幕交易 Insider trading

資不抵債 Insolvency

脅迫 Intimidation

無(wú)效行為 Invalid activities

出資義務(wù) Investment obligation

非公開(kāi)發(fā)行 Issuance in a non-public manner

連帶責(zé)任保證 Joint and several liability guarantee

共同共有 Joint co-ownership

正當(dāng)理由 Justified reasons

土地承包經(jīng)營(yíng)權(quán) Land contractual operating rights

租賃物 Leased property

法人財(cái)產(chǎn)權(quán) Legal person property rights

法定代理人 Legal representatives

違約責(zé)任 Liability for breach of contract

訴訟時(shí)效 Limitation of action

有限責(zé)任公司 Limited liability company

有限合伙人 Limited partner

有限合伙企業(yè) Limited partnership enterprise

限定交易 Limited trading

清算組 Liquidation committee

清算義務(wù)人 Liquidation obligor

上市公司 Listed company

管理層收購(gòu) Management buyout

強(qiáng)制要約 Mandatory offer

操縱市場(chǎng)行為 Market rigging

市場(chǎng)份額 Market share

重大資產(chǎn)重組 Material assets reorganization

吸收合并 Merger by absorption

新設(shè)合并 Merger by consolidation

少數(shù)股東權(quán)益 Minority shareholder rights

壟斷行為 Monopolistic practices

壟斷 Monopoly

抵押權(quán) Mortgage

動(dòng)產(chǎn) Movable property

名義股東 Nominee shareholder

非貨幣財(cái)產(chǎn)出資 Non-monetary contribution

不可替代物 Non-substitute

善意取得 Obtain in good faith

要約 Offer

抵銷(xiāo) Offset

經(jīng)營(yíng)者 Operators

所有權(quán) Ownership

有償出讓 Paid transfer

履行 Perform

重整期間 Period of reorganization

定期報(bào)告 Periodic report

配股 Placing

質(zhì)權(quán) Pledge rights

優(yōu)先清償 Preferential repayment

委托人 Principal

私人所有權(quán) Private ownership

破產(chǎn)和解程序 Procedure of settlement for bankruptcy

加工 Processing

利潤(rùn)分配 Profit distribution

發(fā)起人 Promoter

發(fā)起設(shè)立 Promotion

招股說(shuō)明書(shū) Prospectus

公積金 Provident fund

物權(quán)法 Real Rights Law

注冊(cè)資本 Registered capital

重整 Reorganization

收購(gòu)報(bào)告書(shū) Report of acquisition

要約收購(gòu)報(bào)告書(shū) Reports of acquisition by offer

股東會(huì)決議 Resolution of shareholders’ meeting

可撤銷(xiāo)合同 Revocable contract

知情權(quán) Right to know

提議權(quán) Right to propose

破產(chǎn)撤銷(xiāo)權(quán) Right to rescind bankruptcy

優(yōu)先受償權(quán) Right to seek preferential payments of compensation

證券法 Securities Law

證券服務(wù)機(jī)構(gòu) Securities trading service institutions

自益權(quán) Self-benefit right

股東會(huì) Shareholders’ meeting

短線交易 Short swing trading

簡(jiǎn)易交付 Simple delivery

一人有限責(zé)任公司 Single shareholder limited liability company

中小企業(yè)板 Small and medium enterprise (SME) board

個(gè)人獨(dú)資企業(yè) Sole proprietorship enterprises

保薦人 Sponsor

國(guó)家所有權(quán) State ownership

法定退伙 Statutory withdrawal from the partnership

募集設(shè)立 Stock flotation

股票 Stocks

停止支付 Stop paying/ Terminate payment

代位權(quán) Subrogation

認(rèn)購(gòu)股份 Subscription of shares

可替代物 Substitute

監(jiān)事 Supervisors

補(bǔ)充協(xié)議 Supplementary terms

盈余公積金 Surplus reserve

暫停上市 Suspend the listing

停牌 Suspend trading

持續(xù)盈利能力 Sustainable profitability

終止上市 Terminate the listing

合同終止 Terminated contract

從物 The auxiliary property

消費(fèi)者利益 The interests of consumers

原物 The original object

主物 The principal property

股東名冊(cè) The register of shareholders

破產(chǎn)抵銷(xiāo)權(quán) The right of set-off

一般取回權(quán) The right to retrieve

民事撤銷(xiāo)權(quán) The right to revoke

交易相對(duì)人 Trading counterparties

停市 Trading halt

過(guò)戶 Transfer (of securities)

債權(quán)轉(zhuǎn)讓 Transfer of the creditor’s rights

不能清償 Unable/Fails to pay off

承銷(xiāo) Undertaking

承銷(xiāo)商 Underwriter

非上市公眾公司 Unlisted public company

用益物權(quán) Usufruct rights

要約有效期 Valid period of an offer

無(wú)效合同 Void contract

一人一票 Voting method of one vote for one

表決權(quán) Voting rights

債務(wù)的免除 Waived obligations

豁免 Waiver

認(rèn)股權(quán)證 Warrant

合同簽訂地 Where a contract is signed

國(guó)有獨(dú)資公司 Wholly state-owned company

抽逃出資 Withdraw paid-in capital

退伙 Withdrawal from the partnership

其他科目考試大綱:會(huì)計(jì)>> 審計(jì)>> 稅法>> 經(jīng)濟(jì)法>> 財(cái)務(wù)成本管理>> 公司戰(zhàn)略與風(fēng)險(xiǎn)管理>> 

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