注會主要專業(yè)術(shù)語中英文對照表格

注會主要專業(yè)術(shù)語中英文比較表格注會主要專業(yè)術(shù)語中英文比較表格/注會主要專業(yè)術(shù)語中英文比較表格職業(yè)能力綜合測試涉及的主要專業(yè)術(shù)語中英文比較表會計(jì)會計(jì)預(yù)計(jì)會計(jì)分期會計(jì)政策會計(jì)確認(rèn)會計(jì)辦理應(yīng)付賬款應(yīng)收賬款累計(jì)折舊調(diào)整事項(xiàng)攤銷開支公正交易財(cái)富財(cái)富減值損失聯(lián)營企業(yè)可供銷售金融財(cái)富壞賬準(zhǔn)備年初余額年關(guān)余額財(cái)富負(fù)債表銀行存款基本每股收益應(yīng)收票據(jù)賬面價(jià)值借款開支企業(yè)合并營業(yè)稅金及附加計(jì)量資本公積資本化現(xiàn)金流量庫存現(xiàn)金公允價(jià)值變動股東權(quán)益變動表可比性混雜金融工具代銷商品合并財(cái)富負(fù)債表合并收益表合并股東權(quán)益變動表建筑合同

AccountingestimatesAccountingperiodAccountingpoliciesAccountingrecognitionAccountingtreatmentAccountspayableAccountsreceivableAccumulateddepreciationAdjustingeventsAmortizationexpenseArms-lengthtransactionAssetsAssetsimpairmentlossAssociatesAvailable-for-salefinancialassetsBaddebtprovisionBalanceatthebeginningofyearBalanceattheendofyearBalancesheetBankdepositBasicearningspershareBillsreceivableBookvalueBorrowingcostsBusinesscombinationBusinesstaxesandsurchargesCalculation/CalculateCapitalreserveCapitalization/CapitalizedCashflowsCashonhandChangeinfairvalueChangesinequityComparabilityCompoundfinancialinstrumentsConsignmentgoodsConsolidatedbalancesheetConsolidatedincomestatementConsolidatedstatementofchangesinequityConstructioncontract在建工程或有財(cái)富或有負(fù)債可變換企業(yè)債券會計(jì)差錯更正成本法主營業(yè)務(wù)成本貸錢幣計(jì)量流動財(cái)富流動負(fù)債借債務(wù)重組遞延收益遞延所得稅遞延所得稅財(cái)富遞延所得稅負(fù)債折舊稀釋每股收益直接開支直接人工直接資料直接法展現(xiàn)折現(xiàn)系數(shù)折現(xiàn)率任意盈利公積辦理成本應(yīng)付股利應(yīng)收股利應(yīng)付職工薪酬股權(quán)投資權(quán)益法預(yù)計(jì)負(fù)債預(yù)計(jì)使用壽命開支公允價(jià)值融資租借金融財(cái)富交易性金融財(cái)富財(cái)務(wù)開支金融工具

ConstructioninprogressContingentassetContingentliabilityConvertiblenotesCorrectionofaccountingerrorsCostmethodCostofsalesfromprincipalactivitiesCreditCurrencymeasurementCurrentassetsCurrentliabilitiesDebitDebtrestructuringDeferredincomeDeferredtaxDeferredtaxassetsDeferredtaxliabilitiesDepreciationDilutedearningspershareDirectcostsDirectlabourDirectmaterialsDirectmethodDisclosureDiscountfactorDiscountrateDiscretionarysurplusreserveDisposalcostsDividendpayableDividendreceivableEmployeebenefitspayablesEquityinvestmentEquitymethodEstimatedliabilities/ProvisionEstimatedusefullifeExpensesFairvalueFinanceleaseFinancialassetsFinancialassetsheldfortradingFinancialexpensesFinancialinstruments金融負(fù)債Financialliabilities財(cái)務(wù)報(bào)告Financialreporting籌資活動Financingactivities產(chǎn)成品Finishedproducts/goods固定財(cái)富Fixedassets固定財(cái)富清理Fixedassetspendingfordisposal境外經(jīng)營Foreignoperations特許權(quán)Franchiseright記賬本位幣Functionalcurrency公允價(jià)值變動收益/（損失）Gains/Lossesonchangesinfairvalue管理開支Generalandadministrativeexpenses連續(xù)經(jīng)營Goingconcern商譽(yù)Goodwill政府補(bǔ)助Governmentgrants毛利率Grossprofitratio擔(dān)保Guarantee擁有至到期投資Held-to-maturityinvestment歷史成本Historicalcost可鑒別性Identifiable減值損失Impairmentloss減值準(zhǔn)備Impairmentlosses收益表Incomestatement所得稅Incometax間接法Indirectmethod保險(xiǎn)費(fèi)Insuranceexpense無形財(cái)富Intangibleassets應(yīng)付利息Interestpayable利率Interestrate應(yīng)收利息Interestreceivable企業(yè)內(nèi)部銷售Inter-groupsales中期財(cái)務(wù)報(bào)表Interimfinancialstatements存貨Inventories投資活動Investingactivities投資成本Investmentcost投資收益Investmentincome投資性房地產(chǎn)Investmentproperty合營企業(yè)Joint-venture勞務(wù)成本Labourcosts土地使用權(quán)Landuseright租借Lease承租人Lessee出租人Lessor負(fù)債貸款長遠(yuǎn)股權(quán)投資長遠(yuǎn)借款長遠(yuǎn)應(yīng)付款長遠(yuǎn)應(yīng)收款少許股東權(quán)益凈收益非調(diào)整事項(xiàng)非流動性負(fù)債營業(yè)外支出營業(yè)外收入經(jīng)營活動經(jīng)營租借營業(yè)收益其他資本公積其他綜合收益其他業(yè)務(wù)收入其他應(yīng)付款其他應(yīng)收款

Liability/LiabilitiesLoanLong-termequityinvestmentLong-termloansLong-termpayableLong-termreceivablesMinorityinterestsNetprofitsNon-adjustingeventsNon-currentliabilitiesNon-operatingexpensesNon-operatingincomeOperatingactivitiesOperatingleaseOperatingprofitOthercapitalreserveOthercomprehensiveincomeOtheroperatingincomeOtherpayablesOtherreceivables所有者權(quán)益所有權(quán)實(shí)收資本專利權(quán)財(cái)富負(fù)債表今后事項(xiàng)溢價(jià)預(yù)付款現(xiàn)值以前年度損益事項(xiàng)商品收益收益分配存貨跌價(jià)準(zhǔn)備固定財(cái)富減值準(zhǔn)備損失準(zhǔn)備采買成本酬金率原資料預(yù)收款項(xiàng)確認(rèn)可回收金額可變現(xiàn)凈值

Owner’sequityOwnershipPaid-incapitalPatentPostbalancesheeteventsPremiumPrepaymentPresentvaluePrioryearprofit/lossadjustmentProductProfitProfitappropriationProvisionfordiminutioninvalueofinventoriesProvisionforimpairmentoffixedassetsProvisionforlossPurchasecostsRateofreturnRawmaterialsReceiptsinadvanceRecognition/RecognizeRecoverableamountRecoverablevalue關(guān)系交易關(guān)系方租借收入重置成本回購研究開發(fā)開支殘值重組追想調(diào)整銷售商品收入收入職工薪酬售后租回交易主營業(yè)務(wù)收入銷售退回銷售額銷售稅分部報(bào)告銷售開支股本股份期權(quán)股本/資本溢價(jià)所有者權(quán)益短期借款專項(xiàng)應(yīng)付款現(xiàn)金流量表法定盈利公積盈利公積有形財(cái)富計(jì)稅基礎(chǔ)應(yīng)交稅費(fèi)臨時性差別交易開支可理解性未分配收益未實(shí)現(xiàn)融資收益增值稅在產(chǎn)品

RelatedpartytransactionsRelatedparty(ies)RentalincomeReplacementcostsRepurchaseResearchanddevelopmentcostsResidualvalueRestructuringRetrospectiveadjustmentsRevenuefromsalesofgoodsRevenue/IncomeSalarycostsSaleandleasebackSalesfromprincipalactivitiesSalesreturnSalesrevenueSalestaxSegmentreportingSellingexpensesSharecapitalShareoptionsShare/CapitalpremiumShareholders’equityShort-termloansSpecialpayablesStatementofcashflowsStatutorysurplusreserveSurplusreservesTangibleassetsTaxbasisTaxespayableTemporarydifferencesTransactioncostsUnderstandabilityUndistributedprofit/RetainedearningsUnrealizedcapitalgainValue-addedtaxWorkinprogress審計(jì)客戶關(guān)系和審計(jì)業(yè)務(wù)的接受與保持接見控制

AcceptanceandcontinuanceofclientandauditengagementAccesscontrols接觸信息/審計(jì)工作底稿Accesstoinformation/Auditdocumentation否定建議Adverseopinion取代程序Alternativeprocedures剖析程序Analyticalprocedures在企業(yè)層面推行的剖析程序Analyticalproceduresatgrouplevel年度報(bào)告Annualreport適用的財(cái)務(wù)報(bào)告框架Applicablefinancialreportingframework依據(jù)適用的財(cái)務(wù)報(bào)告編制基礎(chǔ)獲取恰Appropriatelyaccountedforanddisclosedinaccordance當(dāng)會計(jì)辦理和展現(xiàn)withtheapplicablefinancialreportingframework(審計(jì)憑據(jù)的)合適性Appropriateness(ofauditevidence)認(rèn)定Assertions評估Assess保證Assurance審計(jì)調(diào)整Auditadjustment審計(jì)工作底稿Auditdocumentation/Auditworkingpaper審計(jì)憑據(jù)Auditevidence審計(jì)檔案Auditfile會計(jì)師事務(wù)所Auditfirm/Accountingfirm審計(jì)建議Auditopinion審計(jì)計(jì)劃Auditplan審計(jì)風(fēng)險(xiǎn)Auditrisk審計(jì)抽樣(抽樣)Auditsampling(sampling)注冊會計(jì)師（審計(jì)師）Auditor注冊會計(jì)師與財(cái)務(wù)信息Auditorandfinancialinformation注冊會計(jì)師的專家Auditor’sexpert注冊會計(jì)師的點(diǎn)預(yù)計(jì)或區(qū)間預(yù)計(jì)Auditor’spointestimateorauditor’srange以致非無保留建議的事項(xiàng)段Basisformodificationparagraph業(yè)務(wù)流程Businessprocess（交易的）商業(yè)原由Businessrationale經(jīng)營風(fēng)險(xiǎn)業(yè)務(wù)風(fēng)險(xiǎn)Businessrisk明顯細(xì)小Clearlytrivial比較財(cái)務(wù)報(bào)表Comparativefinancialstatements比較信息Comparativeinformation被審計(jì)單位的互補(bǔ)性控制Compensatingcontrolsofentityunderaudit圓滿性Completeness對企業(yè)擁有財(cái)務(wù)重要性的單個組成部Componentsthatareofindividualfinancialsignificanceto分thegroup計(jì)算機(jī)輔助審計(jì)技術(shù)Computer-assistedaudittechniques審計(jì)的前提條件Conditionsforanaudit詢證函Confirmation合并過程Consolidationprocess控制活動Controlactivities控制環(huán)境Controlenvironment控制風(fēng)險(xiǎn)Controlrisk與審計(jì)相關(guān)的控制Controlsrelevanttotheaudit企業(yè)治理Corporategovernance對應(yīng)數(shù)據(jù)Correspondingfigures截止Cut-off/Asof(date)報(bào)告日（與質(zhì)量控制相關(guān)）Dateofreport(inrelationtoqualitycontrol)財(cái)務(wù)報(bào)表同意日Dateoftheapprovalofthefinancialstatements審計(jì)報(bào)告日Dateoftheauditor’sreport財(cái)務(wù)報(bào)表日Dateofthefinancialstatements設(shè)計(jì)、履行和保護(hù)合適的控制Design,implementandmaintainadequatecontrols(over)檢查風(fēng)險(xiǎn)Detectionrisk偏差Deviations無法表示建議Disclaimerofopinion雙重目的測試Dual-purposetest重申事項(xiàng)段Emphasisofmatterparagraph業(yè)務(wù)工作底稿Engagementdocumentation/workingpaper業(yè)務(wù)約定書Engagementletter項(xiàng)目合伙人Engagementpartner項(xiàng)目質(zhì)量控制復(fù)核Engagementqualitycontrolreview項(xiàng)目質(zhì)量控制復(fù)核人員Engagementqualitycontrolreviewer項(xiàng)目組Engagementteam被審計(jì)單位的風(fēng)險(xiǎn)評估過程Entity’sriskassessmentprocess討論Evaluate可能以致對被審計(jì)單位連續(xù)經(jīng)營能力Eventsorconditionsthatmaycastsignificantdoubtonthe產(chǎn)生重要疑慮的事項(xiàng)或情況entity’sabilitytocontinueasagoingconcern不符事項(xiàng)Exception存在Existence有經(jīng)驗(yàn)的注冊會計(jì)師Experiencedauditor專長Expertise相信程度Extentofreliance函證Externalconfirmation事實(shí)錯報(bào)、判斷錯報(bào)和推斷錯報(bào)Factualmisstatements,judgementalmisstatementsandprojectedmisstatements財(cái)務(wù)報(bào)表Financialstatements舞弊Fraud舞弊風(fēng)陡峭素Fraudriskfactors虛假財(cái)務(wù)報(bào)告Fraudulentfinancialreporting對財(cái)務(wù)報(bào)表使用者理解財(cái)務(wù)報(bào)表至關(guān)Fundamentaltousers’understandingofthefinancial重要statements治理Governance企業(yè)Group企業(yè)項(xiàng)目合伙人Groupengagementpartner企業(yè)層面控制Group-widecontrols歷史財(cái)務(wù)信息Historicalfinancialinformation鑒別、評估和應(yīng)付重要錯報(bào)風(fēng)險(xiǎn)Identify,assessandrespondtoriskofmaterialmisstatement無法獲取充分、合適的審計(jì)憑據(jù)Inabilitytoobtainsufficientappropriateauditevidence后任注冊會計(jì)師Incomingauditor不一致Inconsistency獨(dú)立性Independence與財(cái)務(wù)報(bào)告相關(guān)的信息系統(tǒng)Informationsystemrelevanttofinancialreporting審計(jì)的固有限制Inherentlimitationofaudit固有風(fēng)險(xiǎn)Inherentrisk首次審計(jì)業(yè)務(wù)Initialauditengagement生成、記錄、辦理和報(bào)告交易Initiate,record,processandreporttransactions咨詢Inquiry檢查Inspection中期財(cái)務(wù)信息或報(bào)表Interimfinancialinformationorstatements內(nèi)部審計(jì)師Internalauditors內(nèi)部控制Internalcontrol內(nèi)部控制弊端Internalcontroldeficiency國際財(cái)務(wù)報(bào)告準(zhǔn)則InternationalFinancialReportingStandards檢查Investigate財(cái)務(wù)報(bào)表報(bào)出日Issuancedateofthefinancialstatements信息技術(shù)應(yīng)用控制ITapplicationcontrols信息技術(shù)環(huán)境ITenvironment會計(jì)分錄和其他調(diào)整Journalentriesandotheradjustments會計(jì)分錄Journalentry/entries嚴(yán)重程度Levelofsignificance上市企業(yè)實(shí)體Listedentity管理層Management管理層偏向Managementbias管理層超出于控制之上Managementoverrideofcontrols管應(yīng)該局聲明書Managementrepresentationletter管理層對其自己責(zé)任的認(rèn)可與理解Management’sacknowledgementandunderstandingofitsresponsibilities管理層的專家Management’sexpert重要類其他交易、賬戶余額和展現(xiàn)Materialclassesoftransactions,accountbalancesanddisclosure重要不確定性Materialuncertainty財(cái)務(wù)報(bào)表整體的重要性Materialityforthefinancialstatementsasawhole入侵財(cái)富Misappropriationofassets錯報(bào)Misstatement對事實(shí)的錯報(bào)Misstatementoffact非標(biāo)準(zhǔn)審計(jì)報(bào)告Modifiedauditreport非無保留建議Modifiedopinion監(jiān)控Monitoring對控制的督查Monitoringofcontrols審計(jì)程序的性質(zhì)、時間安排和范圍Nature,timingandextentofauditprocedures消極式函證Negativeconfirmation網(wǎng)絡(luò)事務(wù)所Networkfirm違反法律法規(guī)Non-compliance未回函Non-response非抽樣風(fēng)險(xiǎn)Non-samplingrisk觀察Observation發(fā)生Occurrence期初余額Openingbalances內(nèi)部控制的運(yùn)行有效性O(shè)peratingeffectivenessofinternalcontrol其他信息Otherinformation其他事項(xiàng)段Othermatterparagraph會計(jì)預(yù)計(jì)的結(jié)果Outcomeofanaccountingestimate超出正常經(jīng)營過程Outsidethenormalcourseofbusiness整體審計(jì)方案Overallauditapproach整體審計(jì)策略O(shè)verallauditstrategy整體結(jié)論Overallconclusion整體應(yīng)付措施Overallresponses合伙人Partner實(shí)質(zhì)履行的重要性Performancemateriality人員Personnel廣泛性Pervasive計(jì)劃活動Planningactivities整體Population/Overall積極式函證Positiveconfirmation執(zhí)業(yè)人員Practitioner前任注冊會計(jì)師Predecessorauditor初步業(yè)務(wù)活動Preliminaryengagementactivities與管理層和治理層（如適用）責(zé)任相關(guān)Premise,relatingtotheresponsibilitiesofmanagementand,whereappropriate,thosechargedwithgovernance,on的履行審計(jì)工作的前提whichanauditisconducted編制和列報(bào)財(cái)務(wù)報(bào)表Prepareandpresentthefinancialstatements列報(bào)與展現(xiàn)Presentationanddisclosure收入確認(rèn)存在舞弊風(fēng)險(xiǎn)的假定Presumedfraudrisksinrevenuerecognition防范或發(fā)現(xiàn)并糾正重要錯報(bào)Preventordetectandcorrectmaterialmisstatement專業(yè)勝任能力Professionalcompetence職業(yè)判斷Professionaljudgment職業(yè)思疑態(tài)度Professionalskepticism業(yè)務(wù)履行Provisionofservice/Deliveryofservice平時對決定財(cái)務(wù)報(bào)表中的重要金額和Provisionsoflawsandregulationsgenerallyrecognizedtohaveadirecteffectonthedeterminationofmaterial展現(xiàn)有直接影響的法律法規(guī)的規(guī)定amountsanddisclosuresinthefinancialstatements擁有合適資格的外面人員Qualifiedexternalperson保留建議Qualifiedopinion量化財(cái)務(wù)影響Quantificationofthefinancialimpacts合理保證（針對審計(jì)業(yè)務(wù)和質(zhì)量控制）Reasonableassurance(inthecontextofauditengagements,andinqualitycontrol)合理性測試Reasonablenesstest重新計(jì)算Re-calculation連續(xù)審計(jì)業(yè)務(wù)Recurringauditengagements將認(rèn)定層次的審計(jì)風(fēng)險(xiǎn)降至可接受的Reduceauditriskattheassertionleveltoanacceptablylow低水平level關(guān)系方Relatedparties擁有支配性影響的關(guān)系方Relatedpartieswithdominantinfluence管理層以前未鑒別或未向注冊會計(jì)師Relatedpartyrelationshipsortransactionsthatmanagement展現(xiàn)的關(guān)系方關(guān)系或關(guān)系方交易hasnotidentifiedordisclosedtotheauditor依據(jù)等同于公正交易中通行的條款執(zhí)Relatedpartytransactionsconductedontermsequivalentto行的關(guān)系方交易thoseprevailinginanarm’slengthtransaction（審計(jì)憑據(jù)的）相關(guān)性和可靠性Relevanceandreliability(ofauditevidence)相關(guān)職業(yè)道德要求Relevantethicalrequirements節(jié)余時期Remainingperiod重新履行Re-performance管理層施加的限制Restrictionsimposedbymanagement復(fù)核(與質(zhì)量控制相關(guān))Review(inrelationtoqualitycontrol)權(quán)益與義務(wù)Rightsandobligations風(fēng)險(xiǎn)評估程序Riskassessmentprocedures重要錯報(bào)風(fēng)險(xiǎn)Riskofmaterialmisstatement財(cái)務(wù)報(bào)表層次和認(rèn)定層次的重要錯報(bào)Riskofmaterialmisstatementatfinancialstatementlevel風(fēng)險(xiǎn)andatassertionlevel樣本量Samplesize抽樣Sampling抽樣風(fēng)險(xiǎn)Samplingrisk抽樣單元Samplingunit選擇和運(yùn)用會計(jì)政策Selectionandapplicationofaccountingpolicies采用測試項(xiàng)目Selectionofitemsfortesting重要組成部分Significantcomponent值得關(guān)注的內(nèi)部控制弊端Significantdeficienciesininternalcontrol重要事項(xiàng)Significantmatters特別風(fēng)險(xiǎn)Significantrisk重要特別規(guī)交易Significantunusualtransactions特定的審計(jì)程序Specifiedauditprocedures職工Staff統(tǒng)計(jì)抽樣Statisticalsampling存貨盤點(diǎn)Stocktake分層Stratification期后事項(xiàng)Subsequentevents實(shí)質(zhì)性剖析程序Substantiveanalyticalprocedures實(shí)質(zhì)性程序Substantiveprocedure（審計(jì)憑據(jù)的）充分性Sufficiency(ofauditevidence)補(bǔ)充信息Supplementaryinformation測試Test控制測試Testofcontrols細(xì)節(jié)測試Testofdetails特定類其他交易、賬戶余額或展現(xiàn)的一Thematerialitylevelorlevelsforparticularclassesof個或多個重要性水平transactions,accountbalancesordisclosures治理層Thosechargedwithgovernance錯報(bào)的臨界值Thresholdformisstatements可容忍錯報(bào)Tolerablemisstatement可容忍偏差率Tolerablerateofdeviation趨勢剖析法、比率剖析法、合理性測試Trendanalysis,ratioanalysis,reasonablenesstest,and法和回歸剖析法regressionanalysis不確定性Uncertainty未更正錯報(bào)Uncorrectedmisstatements標(biāo)準(zhǔn)審計(jì)報(bào)告Unmodifiedauditreport無保留建議Unqualifiedopinion計(jì)價(jià)與分?jǐn)俈aluationandallocation/amortization穿行測試Walk-throughtest除去業(yè)務(wù)約定Withdrawfromtheengagement書面聲明Writtenrepresentation職業(yè)道德可接受的水平廣告過分推介肩負(fù)管理層職責(zé)鑒證客戶鑒證業(yè)務(wù)鑒證業(yè)務(wù)項(xiàng)目組審計(jì)客戶審計(jì)業(yè)務(wù)審計(jì)項(xiàng)目組近家眷

AcceptablelevelAdvertisingAdvocacyAssumemanagementresponsibilitiesAssuranceclientAssuranceengagementAssuranceteamAuditclientAuditengagementAuditteamClosefamily親近個人關(guān)系保密利益矛盾或有收費(fèi)冷卻期現(xiàn)任會計(jì)師直接經(jīng)濟(jì)利益董事或高級管理人員應(yīng)有的關(guān)注除掉或降低不利影響項(xiàng)目合伙人項(xiàng)目質(zhì)量控制復(fù)核項(xiàng)目組外面專家親近關(guān)系經(jīng)濟(jì)利益歷史財(cái)務(wù)信息直系家眷/主要近家眷獨(dú)立性從實(shí)質(zhì)上和形式上保持獨(dú)立性間接經(jīng)濟(jì)利益誠信外在壓力要點(diǎn)審計(jì)合伙人上市實(shí)體長遠(yuǎn)存在業(yè)務(wù)關(guān)系嚴(yán)重虛假或誤導(dǎo)性的陳述非鑒證服務(wù)客觀和公正性專業(yè)服務(wù)擬接受的客戶公眾利益實(shí)體關(guān)系實(shí)體批閱客戶批閱業(yè)務(wù)批閱項(xiàng)目組輪換防范措施自己利益自我討論重要且親近的商業(yè)關(guān)系特別目的財(cái)務(wù)報(bào)表

ClosepersonalrelationshipConfidentialityConflictsofinterestContingentfeeCoolingoffperiodCurrentaccountant/auditorDirectfinancialinterestDirectororseniorofficer/seniormanagementDuecareEliminateorreducethreatsEngagementpartnerEngagementqualitycontrolreviewEngagementteamExternalexpertFamiliarityFinancialinterestsHistoricalfinancialinformationImmediatefamilyIndependenceIndependenceofmind,IndependenceinappearanceIndirectfinancialinterestIntegrityIntimidation/PressureKeyauditpartnerListedentityLongassociation(withanauditclient)MateriallyfalseormisleadingstatementNon-assuranceservicesObjectivityProfessionalservicesProspectiveclientPublicinterestentityRelatedentityReviewclientReviewengagementReviewteamRotationSafeguardsSelf-interestSelf-reviewSignificantandclosebusinessrelationshipSpecialpurposefinancialstatements鑒證業(yè)務(wù)的對象不利影響、威脅

SubjectmatterofassuranceengagementThreats稅法兼營應(yīng)計(jì)稅款從價(jià)稅加計(jì)扣除附加稅所得額調(diào)整稅后所得準(zhǔn)予扣除數(shù)稅收可抵免額從量定額增值額銷售額抵免稅額應(yīng)納稅所得額扣除項(xiàng)目金額適用稅額適用稅率計(jì)稅成本判斷所得額平均成本收益率平均銷售價(jià)格營業(yè)稅有時所得所得項(xiàng)目組成計(jì)稅價(jià)格本納稅年度所得稅申報(bào)扣除項(xiàng)目免稅項(xiàng)目扣除契稅視同銷售免除納稅義務(wù)應(yīng)稅商品納稅義務(wù)權(quán)益性投資收益雇員福利，職工福利企業(yè)所得稅外國所得收入

AlsoengagedinAccruedtaxAdvaloremtaxAdditionaldeductionAdditionaltax/SurchargeAdjustmentofincomeAfter-taxincomeAllowabledeductionsAllowabletaxcreditAmountbasedonquantityAmountofappreciation/ValueaddedAmountofsalesAmountoftaxcreditAmountoftaxableincomeAmountofthedeductionsApplicabletaxamountApplicabletaxratesAssessablecostAssessableincomeAveragecost-plusmarginrateAveragesalespriceBusinesstaxCasualincomeCategoryofincomeCompositetaxablepriceCurrenttaxyearDeclarationofincometaxDeductibleitemsDeductionofthetaxexemptionitemDeedtaxDeemedsales/salesequivalentDischargeoftaxobligationDutiablegoodsDutyoftaxpaymentEarningfromequityinvestmentsEmployeebenefitEnterpriseincometaxForeignearnedincome一般納稅人特許權(quán)使用費(fèi)所得利息、股息、盈利所得勞務(wù)所得財(cái)富租借所得生產(chǎn)經(jīng)營所得轉(zhuǎn)讓財(cái)富所得薪水薪金所得財(cái)富轉(zhuǎn)讓收入所得稅抵免申報(bào)繳納所得稅應(yīng)納所得稅接受捐贈所得個人所得稅增值稅進(jìn)項(xiàng)稅額非正常損失滯納金清理所得稅最低應(yīng)納稅所得額增值稅起征點(diǎn)混雜銷售行為所得稅前凈所得稅后凈收益非錢幣財(cái)富不收稅收入不計(jì)入收稅范圍財(cái)富原值當(dāng)期銷項(xiàng)稅額增值稅銷項(xiàng)稅額滯納稅款/欠稅應(yīng)補(bǔ)繳稅款累進(jìn)稅率比率稅率公益性捐贈房產(chǎn)稅居民納稅人資源稅含稅銷售額所得稅征收范圍小規(guī)模納稅人源泉扣繳納稅特別扣除項(xiàng)目

GeneraltaxpayerIncomefromfranchiseroyaltyIncomefrominterests,dividendsandbonusesIncomefromlaborserviceIncomefromleasingofpropertyIncomefromproductionandbusinessoperationIncomefrompropertytransferIncomefromwages,salariesIncomefrompropertytransferIncometaxcreditIncometaxdeclarationIncometaxpayableIncomefromdonationIndividualincometaxInputvalueaddedtaxIrregularlossLatefeeLiquidationincometaxMinimumtaxableincomeMinimumthresholdofvalue-addedTaxMixedsalesactivitiesNetincomebeforeincometaxNetprofitaftertaxNon-monetaryassetNon-taxableincomeNotincludedinthescopeoftaxableactivitiesOriginalvalueoftheproperty/CostofpropertyOutputtaxfortheperiodOutputvalueaddedtaxOverduetaxPaymentoftaxinarrearsProgressivetaxrateProportionaltaxratePublicwelfaredonationsRealestatetaxResidenttaxpayerResourcetaxSalesamountincludingtaxScopeofincometax/SubjecttoincometaxSmall-scaletaxpayerSourcewithholdingSpecialdeductibleitems特別性稅務(wù)辦理印花稅應(yīng)收稅額稅額稅基/計(jì)稅依據(jù)稅種開支稅稅率稅收抵免抵免限額納稅限時稅前可扣除項(xiàng)目稅收減免計(jì)稅差別到期應(yīng)納稅款漏稅/逃稅免稅納稅申報(bào)本期稅額已納稅額應(yīng)納稅額納稅限時稅率減稅退稅稅收附加起征點(diǎn)計(jì)稅價(jià)格減免稅額應(yīng)稅所得應(yīng)稅項(xiàng)目納稅時期對股息收稅免稅收入免稅稅目免稅收益含稅價(jià)格納稅人土地使用稅增值稅土地增值稅增值稅減免車船稅

SpecialtaxtreatmentStamptaxTaxaccruedTaxamountsTaxbaseTaxcategoryTaxcomputationTaxcreditTaxcreditquotaTaxdeadlineTaxdeductibleitemsTaxdeductionorexemptionTaxdifferencesTaxdueTaxevasionTaxexemptionTaxfilingTaxfortheperiod/yearTaxpaidTaxpayableTaxpaymentdeadlineTaxrateTaxreductionTaxrefundTaxsurchargeTaxthresholdTaxvalue/TaxablepriceTaxamountdeductedTaxableincomeTaxableitemTaxableperiodTaxationofdividendsTax-exemptincomeTax-exemptitemTax-exemptprofitTax-includedpriceTaxpayerUrbanland-usetaxValueaddedtax(VAT)Value-addedtaxonland/LandappreciationtaxVATexemptionorreductionVehicleandvesseltax車輛購置稅扣繳義務(wù)人代扣代繳稅款預(yù)提所得稅零稅率

VehiclepurchasetaxWithholdingagentWithholdingandremittingtaxWithholdingincometaxZerotaxrate財(cái)務(wù)成本管理應(yīng)收賬款周轉(zhuǎn)次數(shù)應(yīng)收賬款周轉(zhuǎn)天數(shù)獲取成本實(shí)質(zhì)增加率實(shí)質(zhì)利率配股后每股價(jià)格配股權(quán)價(jià)值配股價(jià)格預(yù)付年金（即付年金、期初年金）會計(jì)酬金率法平均交貨時間貝塔（β）系數(shù)債券評級債券估價(jià)每股凈財(cái)富盈虧臨界點(diǎn)保險(xiǎn)儲備（安全存量）資本支出擁有成本現(xiàn)金預(yù)計(jì)現(xiàn)金股利現(xiàn)金流量利息保障倍數(shù)經(jīng)營活動現(xiàn)金流量混雜租借傭金一般股補(bǔ)償性余額復(fù)利全面預(yù)計(jì)企業(yè)價(jià)值評估成本性態(tài)成本中心成本的歸集和分配資本成本稅后債務(wù)成本

AccountsreceivableturnoverAccountsreceivableturnoverdaysAcquisitioncostActualgrowthrateActualinterestrateAfter-allotmentpricepershareAllotmentoptionvalueAllotmentpriceAnnuitydueAccountingrateofreturn(ARR)AveragedeliverytimeBetacoefficientBondratingBondvaluationBookvaluepershare(BPS)Break-evenpointBufferinventoryCapitalexpenditureCarryingcostCashbudgetCashdividendCashflowinterestcoverageratioCashflowsfromoperationalactivitiesCombinationleaseCommissionCommonstockCompensatingbalanceCompoundinterestComprehensivebudgetCorporatevaluationCostbehaviorCostcentreCostcollectionandallocationCostofcapitalCostofdebtaftertax成本差別暫停債券債券票面利率流動財(cái)富周轉(zhuǎn)次數(shù)流動財(cái)富周轉(zhuǎn)天數(shù)流動比率本期收入乘數(shù)債務(wù)市場財(cái)富負(fù)債率產(chǎn)權(quán)比率股利宣告日財(cái)務(wù)杠桿系數(shù)直接租借折現(xiàn)率純貼現(xiàn)債券（零息債券）股利支付率經(jīng)營杠桿系數(shù)股價(jià)下行乘數(shù)總杠桿系數(shù)息前稅前收益經(jīng)濟(jì)訂貨量每股盈利稀釋每股盈利無差別點(diǎn)法每股盈利最大化每股盈利權(quán)益乘數(shù)股權(quán)價(jià)值經(jīng)濟(jì)增加值除息日履行價(jià)格外面融資銷售增加比融資租借財(cái)務(wù)估價(jià)完工產(chǎn)品固定預(yù)計(jì)彈性預(yù)計(jì)浮動利率浮動優(yōu)惠利率債務(wù)現(xiàn)金流量股權(quán)現(xiàn)金流量實(shí)表現(xiàn)金流量復(fù)利終值系數(shù)

CostvarianceCouponbondCouponinterestrateCurrentassetsturnoverCurrentassetsturnoverdaysCurrentratioCurrentsalesmultiplierDebtmarket/BondmarketDebt-to-assetratioDebt-to-equityratioDeclarationdateDegreeoffinancialleverage(DFL)DirectleasingDiscountrateDiscountedbond(Zerocouponbond)DividendpayoutratioDegreeofoperatingleverage(DOL)DownstreampricemultiplierDegreeoftotalleverage(DTL)Earningsbeforeinterestsandtaxes(EBIT)Economicorderquantity(EOQ)EPSdilutionEPSindifferentpointmethod(EBIT-EPSbreakevenanalysis)EPSmaximizationEarningspershare(EPS)EquitymultiplierEquityvalueEconomicvalueadded(EVA)Ex-dividenddateExerciseprice/StrikepriceExternalfinancingneededtosalesgrowthratioFinanciallease/CapitalleaseFinancialvaluationFinishedgoodsFixedbudgetFlexiblebudgetFloatinginterestrateFloatingprimeinterestrateFreecashflowsofcreditorsFreecashflowsofequityFreecashflowsoffirmFVinterestfactor預(yù)付年金終值系數(shù)終值管理開支連續(xù)經(jīng)營價(jià)值毛租借營業(yè)現(xiàn)金毛流量套期保值原理間接成本通貨膨脹率利息保障倍數(shù)稅后利息率內(nèi)含增加率內(nèi)部轉(zhuǎn)移價(jià)格內(nèi)在市銷率內(nèi)在價(jià)值存貨周轉(zhuǎn)次數(shù)存貨周轉(zhuǎn)天數(shù)投資中心內(nèi)含酬金率法非相關(guān)成本刊行價(jià)格租借期租借財(cái)富承租人出租人杠桿貢獻(xiàn)率杠桿租借清理價(jià)值短期償債能力比率長遠(yuǎn)債券制造開支預(yù)計(jì)邊緣貢獻(xiàn)率市場組合市場價(jià)格市價(jià)稀釋市場風(fēng)險(xiǎn)溢價(jià)債券到期日市場增加值最大最小法企業(yè)價(jià)值最大化股東財(cái)富最大化混雜成本

FVinterestfactorofannuitydueFuturevalue(FV)GeneralandadministrativeexpenseGoingconcernvalueGrossleaseGrossoperatingcashflowsHedgingprincipleIndirectcostInflationrateInterestcoverageratioInterestrateaftertaxInternalgrowthrateInternaltransferpriceIntrinsicsalesmultiplierIntrinsicvalueInventoryturnoverInventoryturnoverdaysInvestmentcenterInternalrateofreturn(IRR)IrrelevantcostIssuancepriceLeasetermLeaseholdpropertyLesseeLessorLeveragecontributingratioLeverageleaseLiquidationvalueLiquidityratiosLong-termbondManufacturingoverheadbudgetMarginalcontributionratioMarketportfolioMarketpriceMarketpricedilutionMarketriskpremiumMaturitydateMarketvalueadded(MAV)MaximinmethodMaximizationoffirm’svalueMaximizationofshareholders’Mixedcost

wealth互斥項(xiàng)目流通債券凈財(cái)務(wù)杠桿凈租借營業(yè)現(xiàn)金凈流量銷售凈利率凈現(xiàn)值法凈現(xiàn)值經(jīng)營租借經(jīng)營杠桿時機(jī)成本期權(quán)價(jià)值訂貨提前期訂貨成本一般年金（后付年金）債券面值回收期法股利支付日經(jīng)營財(cái)富銷售百分比經(jīng)營負(fù)債銷售百分比銷售百分比法時期成本如期預(yù)計(jì)永久債券永續(xù)年金優(yōu)先股現(xiàn)值指數(shù)產(chǎn)品成本預(yù)計(jì)生產(chǎn)預(yù)計(jì)生產(chǎn)成本制造開支收益中心收益最大化項(xiàng)目特有風(fēng)險(xiǎn)公開增發(fā)復(fù)利現(xiàn)值系數(shù)預(yù)付年金現(xiàn)值系數(shù)現(xiàn)值速動比率股權(quán)登記日共同年限法必要酬金率

Mutuallyexclusiveprojects/eventsNegotiablebondNetfinancialleverageNetleaseNetoperatingcashflowsNetprofitmarginNPVmethodNetpresentvalue(NPV)OperatingleaseOperatingleverageOpportunitycostOptionvalueOrderleadtimeOrderingcostOrdinaryannuityParvalue/FacevaluePaybackperiodmethodPaymentdatePercentageofoperatingassetstosalesPercentageofoperatingliabilitiestosalesPercentage-of-salesmethodPeriodcostPeriodicbudgetPerpetualbondPerpetuityPreferredstockPresentvalueindexProductcostbudgetProductionbudgetProductioncostProductionoverheadProfitcenterProfitmaximizationProject-specificriskPublicofferingPVinterestfactorPVinterestfactorofannuityduePresentvalue(PV)QuickratioRecorddateReplacementchain(commonlife)approachRequiredrateofreturn節(jié)余股利政策節(jié)余權(quán)益收益節(jié)余凈金融支出節(jié)余經(jīng)營收益責(zé)任中心收益保留率權(quán)益凈利率投資酬金率收入中心無風(fēng)險(xiǎn)利率無風(fēng)險(xiǎn)酬金率安全邊緣率銷售預(yù)計(jì)銷售開支銷售展望銷售增加率代銷銷售數(shù)量股東權(quán)益增加率短缺成本證券市場線標(biāo)準(zhǔn)成本股票股利股價(jià)最大化股票回購股票切割存儲成本吞沒成本可連續(xù)增加率系統(tǒng)風(fēng)險(xiǎn)（市場風(fēng)險(xiǎn)、不能夠分別風(fēng)險(xiǎn)）目標(biāo)資本結(jié)構(gòu)時間溢價(jià)錢幣的時間價(jià)值固定成本總數(shù)標(biāo)的財(cái)富包銷單位銷售價(jià)格單位變動成本股價(jià)上行乘數(shù)變動成本率加權(quán)平均資本成本營運(yùn)資本投資

ResidualdividendpolicyResidualequityincomeResidualnetfinancialexpenditureResidualoperatingincomeResponsibilitycenterRetentionratioReturnonequityReturnoninvestmentRevenuecenterRisk-freeinterestrateRisk-freerateofreturnSafetymarginratioSalesbudgetSalesexpenseSalesforecastSalesgrowthrateSalesoncommissionSalesvolumeShareholders’equitygrowthratioShortagecostSecuritymarketline(SML)StandardcostStockdividendStockpricemaximizationStockrepurchaseStocksplitStoragecostSunkcostSustainablegrowthrateSystematicrisk(Marketrisk/Non-diversifiablerisk)TargetcapitalstructureTimepremiumTimevalueofmoneyTotalfixedcostUnderlyingassetsUnderwriteUnitsalespriceUnitvariablecostsUpstreampricemultiplierVariablecostratioWeightedaveragecostofcapital(WACC)Workingcapitalinvestment在產(chǎn)品到期收益率法

Work-in-progressYield-to-maturitymethod(YTMmethod)企業(yè)戰(zhàn)略與風(fēng)險(xiǎn)管理低增加—強(qiáng)競爭地位的“現(xiàn)金?！睒I(yè)務(wù)“Cashcow”position:slowgrowth-highcompetitiveness低增加—弱競爭地位的“瘦狗”業(yè)務(wù)“Dog”position:slowgrowth-lowcompetitiveness高增加—低競爭地位的“問題”業(yè)務(wù)“Questionmark”position:higgrowth-lowcompetitiveness高增加—強(qiáng)競爭地位的“明星”業(yè)務(wù)“Star”position:highgrowth-highcompetitiveness放棄戰(zhàn)略Abandonstrategy競爭環(huán)境剖析Analysisofcompetitiveenvironment競爭對手剖析Analysisofcompetitors企業(yè)能力剖析Analysisofcorporatecompetenciesandcapabilities企業(yè)資源剖析Analysisofcorporateresources宏觀環(huán)境剖析Analysisofmacro-environment市場需求剖析Analysisofmarketdemand剖析型戰(zhàn)略Analyticalstrategy審計(jì)委員會Auditcommittee平衡計(jì)分卡Balancedscorecard基準(zhǔn)剖析Benchmarkinganalysis藍(lán)海戰(zhàn)略BlueOceanstrategy波士頓矩陣Bostonmatrix業(yè)務(wù)單位戰(zhàn)略（競爭戰(zhàn)略）Business(Competitive)strategy經(jīng)營目標(biāo)Businessobjectives營運(yùn)風(fēng)險(xiǎn)Businessrisk業(yè)務(wù)單元Businessunit事業(yè)部制組織結(jié)構(gòu)Businessunitorganizationstructure戰(zhàn)略改革Changemanagementinstrategy內(nèi)部信息傳達(dá)Communicationofinternalinformation全面風(fēng)險(xiǎn)管理Comprehensiveriskmanagement縮短戰(zhàn)略Contractionstrategy控制活動Controlactivities控制環(huán)境Controlenvironment企業(yè)治理Corporategovernance整體戰(zhàn)略Corporatestrategy成本起初戰(zhàn)略Costleadershipstrategy懲治成本Costofpunishment損失成本Costoftotalloss風(fēng)險(xiǎn)管理成本與效益Costsandbenefitsofriskmanagement信用風(fēng)險(xiǎn)Creditrisk文化與績效Cultureandperformance客戶細(xì)分或市場細(xì)分事業(yè)部制結(jié)構(gòu)Customersegmentation/Marketsegmentationbusinessstructure開支動機(jī)Customer’smotivation負(fù)債和杠桿作用Debtandgearing扁平型結(jié)構(gòu)Decentralizedstructure決議支持系統(tǒng)Decisionsupportsystem防守型戰(zhàn)略Defensivestrategy擬訂風(fēng)險(xiǎn)管理策略Developmentofriskmanagementstrategy發(fā)展戰(zhàn)略Developmentstrategy鉆石模型Diamondmodel差別化戰(zhàn)略Differentiationstrategy直接投資Directinvestment多元化并購Diversifiedmergerandacquisition多種經(jīng)營戰(zhàn)略Diversifiedstrategy壟斷優(yōu)勢理論Dominanceadvantagetheory每股盈利或市凈率Earningspershareorpricetobookratio效率Efficiency生產(chǎn)要素Elementsinproduction內(nèi)部控制的要素Elementsofinternalcontrol創(chuàng)業(yè)型組織結(jié)構(gòu)Entrepreneurialorganizationstructure自然環(huán)境風(fēng)險(xiǎn)Environmentrisk股權(quán)投資Equityinvestment評估成本Evaluationcost事項(xiàng)鑒別Eventidentification辦理成本Executioncost實(shí)地查驗(yàn)Fieldinspection財(cái)務(wù)風(fēng)險(xiǎn)與經(jīng)營風(fēng)險(xiǎn)的搭配Financialriskandbusinessrisk內(nèi)部控制的五大概素Fiveelementsininternalcontrol產(chǎn)業(yè)五種競爭力Fiveforcesinthecompetitiveapproach集中化戰(zhàn)略Focusstrategy縮短與集中戰(zhàn)略Focusedstrategy職能制組織結(jié)構(gòu)Functionalorganizationstructure職能戰(zhàn)略Functionalstrategy資本活動Fund-relatedactivities全球化戰(zhàn)略Globalizationstrategy毛利率與凈收益率Grossprofitmarginandnetprofitmargin增加型戰(zhàn)略Growthstrategy開拓型戰(zhàn)略Growthstrategy擔(dān)保業(yè)務(wù)GuaranteebusinessH型結(jié)構(gòu)(控股企業(yè)／控股企業(yè)組織結(jié)構(gòu)Htypeorganizationstructure(Holdingcompany/Group)organizationstructure)高經(jīng)營風(fēng)險(xiǎn)與高財(cái)務(wù)風(fēng)險(xiǎn)搭配Highbusinessrisk,highfinancialrisk高經(jīng)營風(fēng)險(xiǎn)與低財(cái)務(wù)風(fēng)險(xiǎn)搭配Highbusinessrisk,lowfinancialrisk高長型結(jié)構(gòu)Highgrowthstructure橫向并購增量預(yù)計(jì)產(chǎn)品生命周期產(chǎn)業(yè)風(fēng)險(xiǎn)信息與溝通一體化戰(zhàn)略后向一體化戰(zhàn)略前向一體化戰(zhàn)略橫向一體化戰(zhàn)略縱向一體化戰(zhàn)略產(chǎn)業(yè)內(nèi)現(xiàn)有企業(yè)的競爭密集型戰(zhàn)略內(nèi)部控制多國當(dāng)?shù)鼗瘧?zhàn)略國際戰(zhàn)略資源的不能夠取代性合資經(jīng)營準(zhǔn)時生產(chǎn)系統(tǒng)杠桿收買法律風(fēng)險(xiǎn)長遠(yuǎn)目標(biāo)保持成本管理信息系統(tǒng)市場開發(fā)——現(xiàn)有產(chǎn)品和新市場市場浸透——現(xiàn)有產(chǎn)品和現(xiàn)有市場重要弊端矩陣制組織結(jié)構(gòu)風(fēng)險(xiǎn)胸襟企業(yè)戰(zhàn)略的現(xiàn)代看法督查風(fēng)險(xiǎn)管理的督查與改進(jìn)M型企業(yè)組織結(jié)構(gòu)(多部門結(jié)構(gòu))非杠桿收買內(nèi)部控制的目標(biāo)風(fēng)險(xiǎn)管理的目標(biāo)現(xiàn)場檢查運(yùn)行弊端操作風(fēng)險(xiǎn)期權(quán)合約組織管理能力組織資源組織架構(gòu)

HorizontalmergerandacquisitionIncrementalbudgetingIndustrylifecycleIndustryriskInformationandcommunicationIntegratedstrategyIntegratedstrategy-BackwardIntegratedstrategy-ForwardIntegratedstrategy-HorizontalIntegratedstrategy-VerticalIntensityofindustryrivalryIntensivestrategyInternalcontrolInternationalsubsidiariesstrategyInternationalizationstrategyIrreplaceableresourcesJointinvestmentbusinessJust-in-timesystem(JIT)Leveragedbuy-outLitigationriskLong-termobjectiveMaintenancecostManagementinformationsystemMarketdevelopment-existingproductandnewmarketMarketpenetration-existingproductandexistingmarketMaterialdeficiencyMatrixorganizationstructureMeasurementofriskModernconceptofcorporatestrategyMonitoringMonitoringandimprovementofriskmanagementMulti-divisionalorganizationstructureNonleveragedbuy-outObjectivesofinternalcontrolObjectivesofriskmanagementOn-siteinspectionOperatingdeficiencyOperationalriskOptionscontractsOrganizationmanagementabilityOrganizationresourcesOrganizationstructure業(yè)務(wù)外包Outsourcing信息系統(tǒng)外包Out-sourcingofinformationsystem人員導(dǎo)向性People-driven績效評估Performanceevaluation資源的長遠(yuǎn)性PersistenceoftheresourcesownedPEST剖析PESTanalysis政治風(fēng)險(xiǎn)Politicalrisk供應(yīng)者、購置者討價(jià)還價(jià)的能力Powerofbuyersorsuppliers預(yù)防成本Preventioncost基本活動（又稱主體活動）Primaryactivities內(nèi)部控制的原則Principlesofinternalcontrol風(fēng)險(xiǎn)管理基本流程Processofriskmanagement采買業(yè)務(wù)Procurementactivities產(chǎn)品開發(fā)——新產(chǎn)品和現(xiàn)有市場Productdevelopment-newproductandexistingmarket產(chǎn)品／品牌事業(yè)部制結(jié)構(gòu)Product/Brandbusinessstructure生產(chǎn)流程計(jì)劃Productionprocessplanning生產(chǎn)營運(yùn)Productionandoperation生產(chǎn)管理能力Productionmanagementability產(chǎn)能計(jì)劃Productionplan盈利能力和回報(bào)率指標(biāo)Profitabilityandrateofreturnmeasurement質(zhì)量管理Qualitymanagement反應(yīng)型戰(zhàn)略Reactivestrategy相關(guān)多元化Relateddiversification研究與開發(fā)Researchanddevelopment研發(fā)能力Researchanddevelopmentability已動用資本酬金率（投資回報(bào)率或凈財(cái)富Returnofcapitalemployed(ROCE)/Returnof回報(bào)率）investment(ROI)/Returnofnetassets(RONA)轉(zhuǎn)向戰(zhàn)略Reversestrategy激勵和獎勵系統(tǒng)Rewardandincentivesystem風(fēng)險(xiǎn)肩負(fù)Riskacceptance風(fēng)險(xiǎn)偏好Riskappetite風(fēng)險(xiǎn)評估Riskassessment風(fēng)險(xiǎn)閃避Riskavoidance風(fēng)險(xiǎn)補(bǔ)償Riskcompensation風(fēng)險(xiǎn)控制Riskcontrol風(fēng)險(xiǎn)變換Riskconversion風(fēng)險(xiǎn)轉(zhuǎn)移Risktransfer角色導(dǎo)向型Role-driven證券投資Securitiesinvestment重要弊端Significantdeficiency牢固戰(zhàn)略Stablestrategy利益相關(guān)者stakeholders企業(yè)戰(zhàn)略締盟戰(zhàn)略剖析外面環(huán)境剖析戰(zhàn)略業(yè)務(wù)單位組織結(jié)構(gòu)戰(zhàn)略控制系統(tǒng)戰(zhàn)略群組戰(zhàn)略目標(biāo)國際化經(jīng)營的戰(zhàn)略種類業(yè)績計(jì)量戰(zhàn)略風(fēng)險(xiǎn)內(nèi)部環(huán)境剖析發(fā)展戰(zhàn)略戰(zhàn)略推行戰(zhàn)略管理過程戰(zhàn)略選擇繼任計(jì)劃技術(shù)風(fēng)險(xiǎn)隱藏進(jìn)入者的進(jìn)入威脅取代品的取代威脅跨國戰(zhàn)略非相關(guān)多元化戰(zhàn)略無效價(jià)值鏈剖析縱向并購零基預(yù)計(jì)

StrategicalliancesStrategicanalysisStrategicanalysis–ExternalenvironmentStrategicbusinessunitorganizationstructure(SBUStrategiccontrolsystemStrategicgroupStrategicobjectiveStrategicoptionsforinternationalbusinessStrategicperformanceevaluationStrategicriskStrategyanalysis-InternalenvironmentStrategydevelopmentStrategyimplementationStrategymanagementprocessStrategyselectionSuccessionplanningTechnologyriskThreatofnewentrantsThreatofsubstitutesTransnationalstrategyUnrelateddiversificationUnsuccessfulstrategyValuechainanalysisVerticalmergerandacquisitionZero-basedbudgeting

）經(jīng)濟(jì)法承諾收買人要約收買上市企業(yè)收買財(cái)富收買實(shí)質(zhì)出資人實(shí)質(zhì)控制實(shí)質(zhì)控制人臨時報(bào)告管理人入伙代理/受托人協(xié)議轉(zhuǎn)讓合同更正年度報(bào)告

AcceptanceAcquirerAcquisitionbyofferAcquisitionofalistedcompanyAcquisitionofassetsActualcapitalcontributorActualcontrolActualcontrollerAdhocreportAdministratorAdmissiontoapartnershipAgentAgreetotransferAlterofcontractAnnualreport關(guān)系交易Associatedtransaction企業(yè)章程Associationofarticles破產(chǎn)財(cái)富Bankruptproperty破產(chǎn)債權(quán)Bankruptcycreditor破產(chǎn)開支Bankruptcyexpenses破產(chǎn)法BankruptcyLaw基準(zhǔn)日Basedate大宗交易Blocktrading董事會Boardofdirectors監(jiān)事會Boardofsupervisors民事行為能力Capacityforcivilconducts董事長Chairpersonoftheboard民事權(quán)益能力Civilrights集體所有權(quán)Collectiveownership企業(yè)分立Companydemergers企業(yè)法CompanyLaw股份有限企業(yè)Companylimited企業(yè)合并Companymergers經(jīng)營者集中Concentrationofoperators一致行動Consistentact合同法ContractLaw承攬人/承包人Contractor委托合同Contractsforcommission承攬合同Contractsforwork控股股東Controllingshareholders可變換企業(yè)債券Convertiblebond共同行為Coordinatedbehavior企業(yè)債券Cor