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1、-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Aounting esatesAotingperiodcontig pociesccouting recoitionAcunng retmentAcountspaalcoutsrceiableAccumulateddepeciionAustin evtsAmortiatin
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3、anChange in air alu-股东权益变动表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Cansn equityCmpaabityCopound finna instrumntConignet dsColidate bance setsliad inometaementCsolidte staement chans inequitConstruct
4、ion conractonstruction inprogreontingent assetCoingent labiyConvrtbe noesCorrion of ccountin errorCst eodot ofsales r prinipalctiiisCeditCuencmeasuremeCurrnt asett liailisDebitDbtresturigDfrredinomeeered txDefrrd tax assetsDferre txibilitiDeciationited earningsershaDic ssDiclaburet aterilsDirect eth
5、dscloureDiscount actr-折现率任意盈余公积处置成本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)DscounrteDiscretinr sups reseveispoal stsivdenpayableDividend recevbleployeebenitspayablesuty invstmEquitymethodEstiatedlibilities/rovisioEtimae ufullifeEx
6、enssairvlueinanceleasenania asetFincial aset he trangFinancial xpnseFinancialirmentsFinancialliilieFinancial reportingFinang aciitiesFished rous/gosixessesFxed asets pendng orispsaFoen oeatonsanciserhFuntinl uencGinsLss on chanin fvalueGeal ad administrave nesoingccernoowllGovernet grantsGross proft
7、 raioaantee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H-to-matrityinvestmentHisoia costIntifbleImpmentlossImpairmen lossInmestatemntInoe taniect methIsuranceexpenseInangiasetsInrest p
8、ayablItet rIntert reeiblentr-ro sleItim nanc tatementsInvnoriesvesng ativtisveen otInstmntimeInvestme roperJoint-vetreabucstsnd userighLeaseLseLssoibiy/LiabltiesanLongterm equity investntLog-erm oasLog-term ayntrm receivalsMinorityntesset proftsNon-adstevent-非流动性负债营业外支出营业外收入经营活动经营租赁营业利润其他资本公积其他综合收益其
9、他业务收入其他应付款其他应收款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Non-curretlabilitieon-oprating expenseon-oeatinginceOpeating aivitOpeating leapatng ptte catal reserveOt comprehensve incomeOther opeti incomOtherpylesOte receiablewners uiyOwnershpPid-n aptaPatenPosalance set evetPremimrepaymtPrsen
10、t alerir er rfit/ladjenructofitPitaprpriaonrvsionfor dimnution in vue fiventriePriifor mpirmen of fd sssroiion for ossPurchase cstsate oftuRawmteriasReps adanceRecgnition/Recoizeecovrle amunt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
11、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Recvrbl alRelate prty transtionsRelate ary(es)Rntal incomReacemn cosepurcaseearch ad dvelopnt ostsResiualueRestringRetosec adusmentsRevnuefromales of godsevee/IncomeSalarcosSae anles bakSales frpricipa activiesSls retunaes revnuSa
12、lestaemet eprtinlli expensesharcpitShare ptionsShare/Capitalpreiumharodes equiyhr-term oaSpecalpayablesStaeme of csh flwtaut srlus rserSrplu resvesTngile asetsTax asiTaxspayablemporary differncesTrnsion cossUderstandabiity-未分配利润未实现融资收益增值税在产品审计客户关系和审计业务的接受与保持访问控制接触信息/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
13、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Acceptanc and contiuanceo ent andaudit ngagmetAes contrsces to inormto /Adit documentatoAveropionAltenaive rcduresAnlytical procdurAnalytica proeures at grou levelAnnul eportApli
14、cable finncil reorig framewkApropriately acounted o and disclosdn arnc iththe picabeinanial reportifreorApropriatenes (of adevice)ssertonsAsseAssuraeAitadusmentAdit ocuntatio/Adit woingpaperAd idenceAdt fileAui irm/Accounting irmAdit opinioAudilaAudit iskAudit amplig （amli)AuditorAuditor andfinacia
15、informatonAudtors experUnistributedproit/Retainedearinsnrelizedptl gaVlue-dedtaxWork n prss-iooint timte orauditosrangeBasisfr odfiction aragrahBuiessprcsssines tionaleBusiss rsklrytrivialComraivefnancal saenCmparativenfrmationCompenatingontolsof tity nde auiCmpleess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
16、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完整性对集团具有财务重大性的单个组成部oonnt hat eof individal n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cia sgnifiae to the ropCoputr-assd audit hiqesConitions oran audiCnfimainConsolidation prssControactivtiesnro
17、lenvromntntrl rikContrls eleant o h auditCoprate gvenaceCorrspondingfgresCut-fAs o （ate)Dtf reprt (in rlain to uality cotrl)Date o te approva of the financaltatementsDat of the auitors reporDe o thefiancal sttementsDesign, mpeet and ainain adeuanto (or)Dtection risDevaonsDislimer of pnon-双重目的测试强调事项段
18、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Dal-purpose estmphsis of matter prraphEnemetdcumentaokgpaEngagmen ltterEnggment partneEgagent ualityontrolrevenget quality cntrolreieweEngagentaEntty risk assesmt pro
19、essEaluaeEvens oondtions that my cast iiiantdoubt on the entits abtytontine as a gingonernEceptioExistenceExperiencedudExpetisExtnt frelaExernl cfirmtionFactua isstatmn, jumenal isstateens and proetedisatemensnancial sttemtsraudFau r fatorsFauduent finaclrportng对财务报表使用者理解财务报表至关Fundamn to uses dersta
20、ndng o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the finncatatemensoveranceroupGroup ngmet atnerGrop-wi ontrolsHsto financialnfomatiodntfy, assess an rspond to risk of ateialmisstatemet-Inabilityo ban fficiet approrteaudt evidecenominaudirInconstencyndependeInformatio sysem rlvan o fiancia rporngInheren
21、t liitaionf auiInheent rikInitia audtengagmtiiate, reord, ocesandeport transatiInquiryInspeconInterim inancalinormaioor staementsIrnl audiorsIneralcontrolIternal nrol defciencyIntrnational FinancialRprtig StandrdsInvestigateIsuance dat of th finaialsttmentIT ppliction controlsIT enviromentournaletri
22、es andotheradjutenJournaltryentriesLevel figifcncete enityMgeenMaagment biasManaemen override ofontolsMangementrepreseation leteMnagemensacknoledgment nderstadin fits esponsibiitieMaagemens epert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国际财务报告准则
23、调查财务报表报出日信息技术应用控制信息技术环境会计分录和其他调整会计分录严重程度上市公司实体管理层管理层偏向管理层凌驾于控制之上管理当局声明书管理层对其自身责任的认可与理解管理层的专家重大类别的交易、账户余额和披露aerial cases ftansation, account-balas n sou重大不确定性财务报表整体的重要性侵占资产错报对事实的错报非标准审计报告非无保留意见监控对控制的监督审计程序的性质、时间安排和范围消极式函证网络事务所违反法律法规未回函非抽样风险观察发生期初余额内部控制的运行有效性其他信息其他事项段会计估计的结果超出正常经营过程总体审计方案总体审计策略总体结论总体应
24、对措施合伙人实际执行的重要性人员广泛性计划活动MeraluncertintyMterialt fo theinancial satentasawholeMisaopration astsisstatemetMstementofactModiied ait reorModfied pininMonitoringMotoin of cotrlsature, tmin anextnt o auit procedureNegativ cnfirmaionNetwork fimNon-comlinceNon-reonseNonsmplingrisbseratiOccureneOping balanceO
25、peratig ffecivnessofitenal otrolOter informationOe atter aragaphOutcome of an coning estateusid thomalcurse o businsveallauit aprachOverllaudit statgyeral oclusonOvral respseanePrformnc merialiyPersonnrvasiveningactivits-总体积极式函证执业人员前任注册会计师初步业务活动Popuaion/OerallPosive coniationPacitoneredeceoraditorPr
26、eliir engemtactivitsPemse, reling to te responiiltieso与管理层和治理层 （如适用)责任相关aagmentnd,here aproprate,tho的执行审计工作的前提 chgd wh governa, o hichanudit conducted编制和列报财务报表列报与披露收入确认存在舞弊风险的假定Prarand resn thincal statentsPrentaio nddisclosurePresmed frau sks in renuecgitonPrevnt orect nd cort mtealmissaemenProfssi
27、nalcompteceProfial jdgmentPoesonalkepcismProvison f service/Delivy o srvicProsis of aws a reulationsg通常对决定财务报表中的重大金额和erally recized t hvadirct efct on披露有直接影响的法律法规的规定the dteminatin of eral aounts and scores in thefinnia stemens具有适当资格的外部人员保留意见量化财务影响Qufie xtral ponQalifi opninQuanifcatioof efinncal imp
28、acReasna sur (in the contexto合理保证 （针对审计业务和质量控制)adi enaemets, and n uity conrol）合理性测试重新计算连续审计业务Reasonaness este-aculationRecurring dit engagemnt防止或发现并纠正重大错报专业胜任能力职业判断职业怀疑态度业务执行将认定层次的审计风险降至可接受的educe aitrik at t asertion leveto低水平关联方an aceptly ow levelRela paies-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
29、易Related parties ith dominant infleRelatedpry relationsh otraactonthatmnageenthas ot dntiied orscls to theauitoreled prty tasations onucted on termsuivalent thse pevaiing ian ar engh tansactiReevanc n eiaiiy (ofaudit evde)leant ethil requirmentsemaininperioRe-peformanceestriions ipose by maamentevie
30、w （in relati t qalit nrol)Rgts and oligatinRskassesent procedresRisk f maeril mstatemen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Rsk of mtia issttmnt t fia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c
31、ial statement ve ana asseron evelSame szeSamplingSamping risSapin uitSeecto andalicationof acountngoliciesSeecton itemsfor tstinnfcant componentSinficant deficncies i internal orolSigficnt mattrsSignificat skSignificant unusltrnsactonspecifed udt proedursStaffStitical smingSocktakeSratifiaton-期后事项实质
32、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Subsequent eentsubstatve nlyical proceduresubstntiv roeureSufiiency （f aut vde)Splmentar inoraonTestTetofcotlTes of detailTe maerialit eve r ee for ticl clses of transactns, accunt balace or dislosuresTose crge wit gover
33、nnceThreshold for misstatemntsToleblemissttmentTleral rte fdeviaton趋势分析法、比率分析法、合理性测Tren nalsis，ratio anlysis, reasonaenes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Also gaed inAccued taxd alorem taxAioal edutonAditil turchageAdutenofincomeAftr-tax iomAlwble
34、dedctnsAllwabltax redttet, nd regreso anayssUnertaityUnorrected isstatmntsUnmodied auitreporqulie opinoVuation a allocatio/amotiztnWalkthougtetWithdrw frm heegaemetWritenreesetation-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
35、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Aoun ed on qaniAmuntofaprcaio/ValuadedAmount f salsAout oax creditmnt f txablincomeAount of the ductonsAplicbl taxaoutApicableta ratssessable costssssble ncomeAveag cot-pus mrgin raeAverae salesprceBusns taxCsualineCegory oineCoposite taxble ric
36、eCurrnttax yearecarato ime taxDeutibleitemsdutio of the ax exemtion itemDeed txDemed al/sales qualetDisharge of taobligtionDutiabe godDut o ta paymenEnig f euity ivetmensEmployee beefiEnterprise nm taForeign arned incomeGeneral taxpaeromefrofranhie royIcome r itrests, iideds ad bnesIcmefom la servic
37、eomefr leasin of prperty-ncoerm rodutionanbusinssoperationIcome from ropeytferIne from wages, saarsIncomrom popry tansfercome ax credncoe txeclartionIncme tax payablncoe from onationIniidanome utvalue added taxegulalossLate feLiqation ncome txiiu taxl inomeMinimum esold fval-add TaMixed sl aiitesN i
38、ncoe ber icome xNetprfitatr taxNonmnet setNon-table imeNt include in the scpe o taxae acivitsriginl vaue of he propt/ Cost of ropruttafr te pedOutut vae added taverdu aPat o tainrrasProgei t rateropotionaltax ratePublic wefaeonatiRealetate xResdent taeResurcetaxl amunt icludin tax生产经营所得转让财产所得工资薪金所得财
39、产转让收入所得税抵免申报缴纳所得税应纳所得税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
40、得应税项目纳税期间Scoe of income ta/Sject to nme taxSllscle txpaerSorce wthhodingpeia ductibiteseciltax tretenStamp axa accrueTax amountsTax asTax ctegoryTx coputtionTax critTx crdit qtx delieT detile itemTa dedction oreemtinTax difrencea dueTax eaionx exeptinTax ilgTa for teeriod/yeaT aiTax payleTa pay adli
41、nTxraeTax redtioTax refax sucaTx hesoldax valueTaxblepricTx amou deductedTaxable ncomeaable tmTxable priod-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职业道德可接受的水平广告过度推介承担管理层职责鉴证客户鉴证业务鉴证业务项目组审计客户审计业务审计项目组近亲属密切私人关系保密利益冲突或有收费冷却期现任会计师AcceptabevAdertisngAvocacyAssumeanaemn rspnsib
42、ilitiAsurane clieAssuraneegagemtAssurance teamAui clintAudiegagentA aClose familyCose pesona etnshipConfidetialitynictsofterstContinget feCoingoff perdrrent acountnt/uditoraxtn f didensTax-exemp ncmeTaxept itemTa-exemprofiTax-incue prcTaxayeUban and-use axValue added tax(VT）ale-added taxn land/and a
43、pprciatio xAT eemption o reducionVehile a vesl taxVehice prcha txWithling agentWithholn an rmiting aWithodingnoe taZro tax e-直接经济利益董事或高级管理人员应有的关注消除或降低不利影响项目合伙人项目质量控制复核项目组外部专家密切关系经济利益历史财务信息直系亲属/主要近亲属独立性从实质上和形式上保持独立性间接经济利益诚信外在压力关键审计合伙人上市实体长期存在业务关系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
44、轮换防范措施自身利益irect fancaliterestDrector or nior ofice/snor mangemetue carelimine r reduethretsnageme rterngamentquliy contro rviEnagemnt temEteralexpertFamiarityinaal istsHtrial finanialinorationImmedate familyndependencIndeenenceof nd,Indepndence inpperncendirect fnancl intrestItgtIntmidationPresueKea
45、udit prteisted entyLong assocaon （with n auitliet)Maerially false o misleading saenNon-asance ervicesObjectityProfeia ervicesrospectv clientPublic interet enttyReated entityRiwclieneiwengaementeviwtaRotatinSfeguardse-nterest-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Sl-reveSignificantandlose business rlio
46、nshippeialppose fncial sateentSubjec matte f surance enagmetThet公司战略与风险管理低增长强竞争地位的“现金牛”业务“Cashcow” psiton: slowgrowth - hh copetiiness“Do”positon: slogoth - low cpetiieness“ustionmark” ostion :hgh gowt lw cmpetitiveess“Star” piion：ih gowth -high competiivenessAbando staegyAnalysi of competitie evron
47、metAnalysis of competiorsalyss ofcrorate cometencis and apablitesAnlysso corprate resorcesAnlysis f macro-envronmentAnaysis f at emandAnaytical trategyAudicommiteealand scorecarBncharganalsisBue ean stregyBston matrBusines(Coetite） strategyBusies objectisBuisrskBuiesunitBine unit organzatin trcureCh
48、angemanagemntin saeyCmmuication of intenal informin低增长弱竞争地位的“瘦狗”业务高增长低竞争地位的“问题”业务高增长强竞争地位的“明星”业务放弃战略竞争环境分析竞争对手分析企业能力分析企业资源分析宏观环境分析市场需求分析分析型战略审计委员会平衡计分卡基准分析蓝海战略波士顿矩阵业务单位战略（竞争战略)经营目标运营风险业务单元事业部制组织结构战略变革内部信息传递-全面风险管理收缩战略控制活动控制环境公司治理总体战略成本领先战略惩治成本损失成本风险管理成本与效益信用风险文化与绩效客户细分或市场细分事业部制结构消费动机负债和杠杆作用扁平型结构决策支持
49、系统防御型战略制定风险管理策略发展战略钻石模型差异化战略直接投资多元化并购多种经营战略垄断优势理论每股盈余或市净率效率生产要素内部控制的要素创业型组织结构自然环境风险股权投资评估成本Cmpehesiverisk anagemetCntraction statgyConrol ctiitisConrol environmentCorrate govrnanceororate strateyCos leaderhip strteostofpshmentCost o otalosCostsadenefits o risk managmentCrit kultr ad perorancCstomr s
50、ementainMrket segmetionbusiness structueCustoers otvatonDbt a gearingectralize strctureDecisin pportsysteefenivestrtegelopment of isk maemnt sraeDevelopmnt sttgyDmond mdelDifferetiation sttegyiret netntDivesfiedmrr ad aquiioDivrsified steomnc avange trarnins pershareor pice to oo ratioEficiencyEleme
51、nts in rducionElements of intrnal cotrolntrereneuioranizan struteEnviromn riskuity inesmntvaluaion cos-事项识别处置成本实地查验财务风险与经营风险的搭配内部控制的五大要素产业五种竞争力集中化战略紧缩与集中战略职能制组织结构职能战略资金活动全球化战略毛利率与净利润率增长型战略开拓型战略担保业务Et ietifationExeuion cotFienspectionFnal rik a buness riskFv eleet n intrnl ontrolieforcs in t cotitive
52、aproachFcus steyFsed statgFutionaorgaztin strutureFctional steyFunreltedactivitiesloalization sttegyGrossproit margi andnet proft margiowtstatgyrowthsrtgGuarante usinssH 型结构(控股企业控股集团组织结 H yorganzationtcture(Hodin构)高经营风险与高财务风险搭配高经营风险与低财务风险搭配高长型结构横向并购增量预算产品生命周期产业风险信息与沟通一体化战略后向一体化战略前向一体化战略横向一体化战略纵向一体化战
53、略产业内现有企业的竞争密集型战略内部控制多国本土化战略opany/up organization strcture)Hgh busiss isk， igh finacial risHi bsiness rk, ow fiacia rkigh rot stuctreHoriona ergerandacquiitioInrmena udgetngIndusty lf cyclendusry iskImaon andcommncaionInterate strtegyIntegad stratgy - BackaIntegraerategy orwadIntegrated tregy - Horiz
54、nalIntegrated sategy-erticalInsit oindusty rivarInsiv strategyIneral ontoIternatioa ubsidres trategy-国际战略资源的不可替代性合资经营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IteratioalizatinsraegyIrplcealeresucesin ivstmet busessJuti-te sstem(JIT)LeveebuyoutLitigation iskLongterm ojectieManenace coManagemnt orations
55、ytemrketdevlopment- xisin prduct ndnew maketMrket peettio -exstng podutndexsting marketMaterial ecencyMatrixoganizaio strtueasuremen f riskor onceof oprte ateMnitoringMoitorn a iproeet of iskmanagnMulidivisional orgnzatstructureNn eeagebuyutObctieso erlcontrojctie risk magemntn-ite insctioOratngefie
56、cyOperatonl riskOptios conractsOrganiation managemenbiityOrganato resourceOganzaion structureOtucinOut-sorcing of infrmaion systemPeope-drien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
57、价还价的能力预防成本基本活动（又称主体活动）内部控制的原则风险管理基本流程采购业务产品开发新产品和现有市场产品/品牌事业部制结构生产流程计划生产运营生产管理能力产能计划盈利能力和回报率指标质量管理反应型战略相关多元化研究与开发研发能力已动用资本报酬率 （投资回报率或净资产回报率)转向战略激励和奖励机制风险承担风险偏好风险评估风险规避风险补偿风险控制风险转换Pefomace valuationsisence f th resourceownedESanalyssPoitical riskPower ofyror supliesPevenontPriaryaivitesPinces o inern
58、contrlocess of rskmagemetProcuremen acvtieProduct eveome - new ruct existing makerocran bnes strctuProduction ro plangruction and opratonPrdctio mnaemet bityPrdctin plaProitblit an atof return masureentQuaity ngemenReactve sategyRlated dversificatioeseach anddevelpmentResarch and deepmentabilityRetu
59、rnf capi mployed(ROCE)/Rtur oinvestmnt（R）Rturn oft sets(ONA)ReverstrategyRewardad incntive stemRkaetanceisk apetteRisk esmetRk aidnceRiskcesationRis controi conver-风险转移角色导向型证券投资重大缺陷稳定战略利益相关者企业战略联盟战略分析外部环境分析战略业务单位组织结构战略控制系统战略群组战略目标国际化经营的战略类型业绩计量战略风险内部环境分析发展战略战略实施战略管理过程战略选择继任计划技术风险潜在进入者的进入威胁替代品的替代威胁跨国
60、战略非相关多元化战略失效价值链分析纵向并购零基预算财务成本管理Risk rsrRo-drvenSeurities nestmntSignifict eficiencablesragystakeoldersSratgic alliancesSrtegic anaystrateic als Eteal envronntStratgc bsines unitogization ruture（SU）trtgic otrol systemSrategi grupStrateic objctieratei ptons for nrnationlbuinessStrateic eformaeevauiont
61、eic isktatg nalysi -Iternal nvionmentSategy dvelpmettrategmplntatinrte magemet proesstraegy seletonSuccesion lnningTenooy riskThre ofnewnratsThrat ofsubstitutesTrnnainal straegynreleddiesfiionUnsccesfl stategValuehain anayssVrtical erger ad acquiiiZeo-baed bdgetig-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
62、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（ ）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补偿性余额复利全面预算企业价值评估成本性态成本中心成本的归集和分配资本成本税后债务成本tsrceibleturnovrAcctreevablturnover dysAquiition cstActal grwth tAtalirt rateAftr-lloment ie er hareAllomeoption vaueAlloment priceAnuity duAc
63、ontin ate ren(AR)Aerage delivery teBta oeffcietBond ratingondvaluatioBook vaepeshare(BPS)rak-evnpoitBfer ventCap expniCarryin otasbgetCah divdendCash lo interes coverartoCash flows fromoeationa ctivitiesCombinaton leseCoinommn stokmpnsatingbalaneCoound itrstComprehesive budgetCrpoate aluatCostbavrt
64、cntrest collcion ad aloctonCost f caalCos of debt ater tx-成本差异平息债券债券票面利率流动资产周转次数流动资产周转天数流动比率本期收入乘数债务市场资产负债率产权比率股利宣告日财务杠杆系数直接租赁折现率纯贴现债券(零息债券）股利支付率经营杠杆系数股价下行乘数总杠杆系数息前税前利润经济订货量每股盈余稀释每股盈余无差别点法每股盈余最大化每股盈余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Cost vrianceCoupon ndoupon ere rateCrrentasses tunoeCurrent sset
65、s trnvedaysCurret raioCurrent aes mltpiretmrkBon mketDbt-to-asetaiebt-to-euity aioecration daeDerof fiacial leverge(F)DrecteaingDiount raeDisonted bd (Zro couon bod)Dividend payou rtDegre of opeaingleee(L)Downstem priemultipleDereftol lveage (L）Earnigs before interss ndtaxes(EBIT）Economic orequntity
66、（EOQ)EPS diutonEP inifferen oit meth(EBIT-EP beak even anlis)EPS mximiatonEarg ershare(PS）qit mtiplerEuity valueEconomic value add（VA)Ex-dividnd datexrci priceStrikpreEternl nanng neeeto sas grothatiFinacial leaseCaita eaenancial valan-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
67、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iished godsieudgeFleible budgetFling nteretrateFoatin prim interes rteFre cahflows of rediorFree cash flws oeitFre cahflows offrmFV ieret atoFV intetfactor f annuitydueFutue value(FV)Gnraland a
68、dmnisrtve xpnseGng c valeGoss leaseGos eating cah flosHeing picieIdirect ctnfltionrateIntrs coveraertioIters rte afte taxInternalro ateIntrnalransfercerinsic salemiplierIntrii ueIvnory turnovrInntoy turnvrdayIvetecereral ate of rturn(IRR)Irrelvat stssance ricL emeaeholdpropertyLesseeLesoree conibuti
69、g ao-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Levege easLiqiaion valueLiuidiy atisLon-term bonManufturingoerhed udgetMaginal ctribuion ratiMake portfoliMrket pricee pr
70、ceilutionMrk rikreiuatuit dateMaket vaue ded（MV)Maximn ethMaximizaton of frms alueMaximiztioo harholdes wealthMxed cstMuully xclusie projec/evetsNeoibebodNet fincal leveraeN leaNt operting cs wsprfitmarginPV metodNet presntlue(P)OperanglaseOperatigveageportuitcostOpton vlueOrdr ea tmeOrdering ostrdi
71、nary nuityPar ale/Fac valuePayback priod ehodayment datePercentage opring asset toales-Peene of operaglabilitis toslesPercenage-salestri osPrioic budgPeetu ondPerptutyPered scrse val indexPrduct cost udgetProdutibdgtrodctin costProdction overhadPofit centrProftaximizatinPrject-ei rsulic ofeingV ntee
72、stctrP intert fcto ofnty dePesen value(）Quck ratioRecord eRlacemet cain （commn life) appoachRequedrate o erneidual dvde oicdual eqt incomeRsua et nancial expentureResdual operating ceesonsiility centerRetentin raoRtrn n quitRetn n nvtentvnue enterRisree ieest raeRisk-fre ate ofreturn经营负债销售百分比销售百分比法期
73、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变动成
74、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Safe margin ratioSalebugeSles expenseSales oreasale growthrteSale oncomissioSle volumeShareholdrs euty grwh ratioSortaestSecurity arke lie(SL）tandard cstStkivdndStok pre maxizationSockeprchetk spltStragecosSk costSustanbe gowthrateSystatic ris （MkrisNn-ivesifiabl isk)Tare ca
75、ital rucTime remumTime vuof meyTtalixed cosderlyn stsUnderrieUni sl prceit varible cotUsream pice muliplierVarible cot raioWeightedaveage cost of al(WAC)Working cit investmentWorkin-prorYeld-o-maturity mho（YTM metod)-经济法承诺收购人要约收购上市公司收购资产收购实际出资人实际控制实际控制人临时报告管理人入伙代理/受托人协议转让合同变更年度报告关联交易公司章程破产财产破产债权破产费用
76、破产法基准日大宗交易董事会监事会民事行为能力董事长民事权利能力集体所有权公司分立公司法股份有限公司公司合并经营者集中AcceptaneAcquirerAquiston by offercquisito of a listd companyAcuisition ofasstsAualaitlconributActualctolActual controler oc rertAnistratordisionto aanrshipntge o traferAl of contctnl portssocie tansactionssiton ofartceBnkrupt prertyBanuptcyc
77、reditrBankruptyxpnsesBankrpy LaBas teBck rigBd of diersardof suisrapacty or civil conductshapro o thboardCiil rightsClecve ownershiCpany demererompaywompaylitedCpan megersCncntrtion o opertos-一致行动合同法承揽人/承包人委托合同承揽合同控股股东可转换公司债券协同行为公司债券信用评级债权人委员会债权人会议违约金债务人财产破产宣告减资故意标的物定金注销登记董事清偿持股权益披露任意公积金合同的解除处分权解散新设
78、分立赠与提存选举权发包人股权收购合同成立核准Coistent aconractLwCractoronracs for commssionCorcts f wrkControllin sharholdersConvertible bndordna behaiorCorporte ondCit tingCritors comitteeditor eetigDamage fobrh of contrctDebors oetyDclaratio of bankruptyDecease ofctalDliberatnentioelivry of teobecteosisDregitatonDiectrs
79、DscargDiscose f haeholer ntetDiscronary reeve fundDisisal o otactDisosalrghtDioltioDviib ew tlsmentDnDrawinEletiorightsEpoyerEqtieacquisitnstbihmentof contracExaiin nd approvl-免责条款执行董事除名临时股东大会不可抗力欺诈无偿划拨股东大会普通合伙人普通合伙企业政府债券重大过失保证人担保担保合同保证期间不动产独立董事间接收购首次公开发行内幕交易资不抵债胁迫无效行为出资义务非公开发行连带责任保证共同共有正当理由土地承包经营权租
80、赁物法人财产权法定代理人违约责任诉讼时效Excsion clasexetie dirctorsExpelEtrordinarynealmeetingFore mjeurFrudreelotentGenera eetin of shaeholerGneral parersenerl patnshenterpreGovernmtbodGrss fauluaantorGuarantyGurantyotratsGurnty periodImoae ppery/Ral staIndpent ectorInirect takeovrItia pl offeng（IPO）ndertdingIsolvecyI
81、ntimidaionInval ativitsnvestment obligaionIsuacin anon-pblc mneJoint anseveral iaility guaranteeJointcoownershipJustiieasosLnd cotractual ertig rigtsLeasepropetyLeaprnprprtyightLa ersnativeLabiit fo breach ocntracLiiationfactin-有限责任公司有限合伙人有限合伙企业限定交易清算组清算义务人上市公司管理层收购强制要约操纵市场行为市场份额重大资产重组吸收合并新设合并少数股东权益
82、垄断行为垄断抵押权动产名义股东非货币财产出资不可替代物善意取得要约抵销经营者所有权有偿出让履行重整期间定期报告配股质权优先清偿委托人imted liabilty comayLiite partnerLimitd parnership enerprisimited trdingLiuidon commiteLiquidaooblioised comaManagentbyoutMndtoofferMarket rggMrket shareteril ts reraizationMerger babsorpinge by onsolidationMinoit shaehlder risonoplis
83、tic practiceonopoyortgaoblepropertyominee shehldNomnetary contriutonNo-subtittebtainn oofaithOffrOfstporsnrsiPd trasferPerfomPeriod of rergaitoPerii reporPlacPedg rightsPrefereti rpymentinpa-私人所有权破产和解程序加工利润分配发起人发起设立招股说明书公积金物权法注册资本重整收购报告书要约收购报告书股东会决议可撤销合同知情权提议权破产撤销权优先受偿权证券法证券服务机构自益权股东会短线交易简易交付一人有限责任公
84、司中小企业板个人独资企业保荐人国家所有权法定退伙募集设立股票停止支付PritershipProere f tle frbankrptcyPoesingPoit itutionPromotePromoionPosectusPrvdet undRea RihtawRgisteredcapitalReorganzatoRept o acquiionepor of acuisiton byofferResoluton of haeholders metngRevocle contractRght to wRight torseiht to resbakutyRigh t ek preerntial a
85、yment of comensationSecritie LwSecuritesrading serviceintiuonl-befitrghtahlders meeinot swng radigSile dliverySinle sharehoder limit lailty companySmal anddum eterprise （ME)boardSe prtorship terrisespnsorSate wershipSauoy ihrawal frm th prtnrsipSock lotationStoksStoppayin/ Trminte payen-代位权认购股份可替代物监
86、事补充协议盈余公积金暂停上市停牌持续盈利能力终止上市合同终止从物消费者利益原物主物股东名册破产抵销权一般取回权民事撤销权交易相对人停市过户债权转让不能清偿承销承销商非上市公众公司用益物权要约有效期无效合同一人一票表决权债务的免除豁免认股权证Suroationubcrption sharsSbtitutSpeiorsSupplementar termsSurplsreserveSuend the singSupe traigSustainabepofitabilityTerinaethe listingerinted contrctTheauiiry propertThe intrets f c
87、onmesThe oiialobectThpricipprpertyThe giser f sharehldsThe ghtfse-offThrigh o retievThe igh to revoadincoterpatsTradig haltranfr （ofsecurti)ansfer of the ceitor rhsUnable/ais to a fndtakinUrrierUlist public cmayUsufuct rightsVald piod o an offerVod onractVtigehod of e oteoronoting rightive obligonWairWarrat-合同签订地国有独资公司抽逃出资退伙Whrea contact i sgnedWhlly steowd mpanithdrawpadin caiaWihdawlfrmhe partnehip-
