1、42 詞匯篇 1.1 公司戰略與風險管理高頻詞匯StrategyCustomerCommunicationManageStructureObjectiveCostAnalysisleadershipOperationMarketPerformanceRiskGrowthDevelopInvestBusinessDiversifyControlProductCompeteBudgetCorporateOrganizationInternationalIndustryIntegrate Strategy n 戰略、策略 詞性：strategic adj 戰略上的、戰略的 詞組：Abandon St

2、rategy 放棄戰略Analytical Strategy 分析型戰略Blue Ocean strategy藍海戰略Business （Competitive）strategy業務單位戰略（競爭戰略）Focus strategy 集中化戰略Focused strategy緊縮與集中戰略contraction strategy 收縮戰略Change management in strategy 戰略變革Corporate strategy總體戰略Cost leadership strategy成本領先戰略Defensive strategy防御型戰略Differentiation strate

3、gy 差異化戰略Development of risk management strategy制定風險管理策略Development strategy發展戰略Diversified strategy多種經營戰略Strategic alliances 企業戰略聯盟Strategic analysis 戰略分析Strategic control system 戰略控制系統/體系 例句：Trade discounts may be used as a competitive strategy to secure customer loyalty.商業折扣可以用作維護顧客忠誠度的一種競爭策略。Sth

4、be used to do sth 某物用于做某事 Manage v 管理、經營 詞性： management n管理、經營；管理人員manager管理者、經理； managing adj 管理的 詞組：Strategy management 戰略管理Strategy management process 戰略管理流程Financial management 財務管理Risk management 風險管理Quality management質量管理Management information system 管理信息系統Organization management ability 組織管理能

5、力Production management ability 生產管理能力 例句：Thanks to the efforts of our managers and employees, we have been able to establish our brand image in the market.由于我們全體員工的共同努力，我們在市場上建立了良好的品牌形象。由于：thanks to/for, due to, because of, owing to, as a result of. Risk risk n 風險 vt 冒的危險 詞性： risky adj有風險的、危險的risk-f

6、ree 無風險的 詞組：Risk management 風險管理 Credit risk 信用風險Strategic risk 戰略風險 Technology risk 技術風險Operational risk 操作風險 Business risk 商業風險Environment risk 自然環境風險 Political risk 政治風險High business risk, high financial risk高經營風險與高財務風險搭配Litigation risk 法律風險 Measurement of risk 風險度量Risk acceptance 風險承擔 Risk avoid

7、ance 風險規避Risk assessment 風險評估 Risk appetite 風險偏好Risk compensation 風險補償 Risk control 風險控制Risk conversion 風險轉換 Risk transfer 風險轉移 例句Banks can minimize their credit risk by vetting borrowers carefully.銀行可以通過核查借貸者的狀況來讓信用風險最小化。You can invest your money in a mutual fund that owns a number of stocks and sp

8、reads risks and is professionally managed.你可以將你的錢投資到組合基金，那些基金包括好幾種股票，可以分散風險，還能方便管理。 Control n 控制 vt 控制、管理 詞性： Controllable adj 可控制的、可管理的Controlling adj 控股的Controller n 財務主管 詞組：Internal control 內部控制Control activities 控制活動Control environment 控制環境Risk control 風險控制Strategic control system 戰略控制系統 例句Strat

9、egic control is the last and indispensable part of strategic management.戰略控制是戰略管理的最后一環，也是不可缺少的關鍵一環。 Structure n 建筑物；結構；機構v 建造；構成；組織 詞性 Struct（詞根）n 結構、結構體structuring n 結構化restructure v 重建；調整infrastructure n 基礎設施 詞組：Entrepreneurial organization structure 創業型組織結構Functional organization structure 職能制組織結

10、構H type organization structure （Holding company/Grouporganization structure） H 型結構（控股企業控股集團組織結構）High growth structure 高長型結構Matrix organization structure 矩陣制組織結構Multi-divisional organization structure M 型企業組織結構（多部門結構）Organization structure 組織架構Product/Brand business structure產品品牌事業部制結構 例句A functional

11、 structure is more efficient, but it also has big drawbacks.職能化結構更為高效，但也有其明顯缺陷。缺陷、不完美：defect, deficiency, flaw, imperfection缺點：disadvantage, weakness, weak point, demerit/merit Economy n 節約；經濟 詞性：economic adj 經濟的，經濟學的economical adj 經濟的；節約的economist n 經濟學家詞組：macroeconomics 宏觀經濟學microeconomics 微觀經濟學 例

12、句It is easy to boost the economy with lots of government spending. 用大量的政府支出來助推經濟是很容易辦到的。It is adj. to do sth. 做某事是adj. Market m:kit n 市場、證券市場 v 出售、推銷 詞性 marketing 營銷、經銷 詞組market share 市場份額 capital market 資本市場market analysis 市場分析 market development 市場開發market penetration 市場滲透market segmentation 市場細分

13、segment reports分部報告niche market 小眾市場 market risk 市場風險marketing mix 營銷組合 marketing planning 營銷策劃over-the-counter market（OTC market）場外交易市場 例句Volatility is an intrinsic characteristic of the security market波動性是證券市場的一項內在特征。引申：-前綴Vol- 帶有波動性含義，如Volume；前綴 in-帶有內部含義,如internal; 前綴ex-帶有外部含義,如external-Characte

14、r性格、特征 VS characteristic 特征-Capital market: primary and secondary/security market Business biznis n 商業；業務；交易；事情 adj 商業的 詞性 Businessman 生意人（注意復數形式Businessmen ） 詞組 business cycle 商業周期 （聯想bi-cycle）business risk 經營風險，商業風險business （Competitive） strategy 業務單位戰略（競爭戰略）business objectives 經營目標 business risk運

15、營風險business unit業務單元/事業部制business unit organization structure 事業部制組織結構Strategic business unit organization structure（SBU）戰略業務單位組織結構Product/Brand business unit organization structure 產品品牌事業部制結構Strategic options for international business國際化經營的戰略類型 例句Star Group plans to expand its investment managemen

16、t business through internal development instead of through acquisitions.星星集團計劃通過內部發展的方式而不是通過收購的方式來擴張其投資管理業務。merger and acquisition企業并購而不是：instead of, rather than, other than, “, not” Growth n 增長；成長階段； 詞性 grow v 增長；逐漸成長；種植Growing adj 成長的Grow 過去式:grew 過去分詞: grown 詞組sales growth 銷售增長slow growth 低增長 hig

17、h growth 高增長Growth strategy 增長型戰略/開拓型戰略High growth structure 高長型結構Growth n 增長；成長階段； 例句Four major stages in the product life cycle have been identified: introduction, growth, maturity and decline.已經確定，產品的生命周期可以劃分為四個階段：引入期、成長期、成熟期和衰退期。引申確定v confirm, ensure, ascertain, determine確定的 adj confirmed, ensur

18、ed, certain, determined, definite Cost n, v 成本；花費 詞性 costly adj.昂貴的，代價高的 詞組 Borrowing costs cost advantage 成本優勢cost leadership 成本領先戰略switching cost 轉換成本 unit cost單位成本 例句It must be done, irrespective of cost.不論花費多少，這件事一定要做。“不管，不考慮”：regardless of, without regard to, no matter aboutQuality cost is the

19、cost which is needed to keep product quality at the given level, including prevention cost, appraisal cost, internal failure cost and external failure cost.質量成本是指將產品質量保持在規定的水平上所需的費用，包括預防成本、鑒定成本、內部失效成本和外部失效成本。 Operation n 運營、經營 詞性 operate v. 運轉、經營；動手術operational adj . 經營上的、業務上的；運行的 詞組 operational ris

20、k 經營風險，操作風險 例句Operational risk has been in existence since commercial banks come into being.操作風險自商業銀行產生以來就一直存在。The major disadvantages associated with zero-based budgeting method are that it is more difficult, more time consuming, and more expensive to operate.零基預算最主要的不足在于它編制比較困難，花費時間較長，實施成本比較高。引申：關

21、于、有關：-about, -regarding, with/in regard/respect to, -concerning/involving, concerned/involved with -connected with, in connection with-associated with, in association with-related to, with/in relation to-in terms of Invest invest v 投資；投入、花費（時間、精力等） 詞性 investment n. 投資；投入investigate v. 調查；研究 “投資前，我進門

22、實地調查”investor 投資人VS investee 被投資人規律：or/er結尾表示動作主動方，ee表示動作被動方主動方被動方offeror要約人offeree被要約人delegator授權人-powerdelegatee被授權人Assignor讓與人-dutyAssignee受托人Creditor賒銷主動方-債權人Debtor承擔債務主動方-債務人obligor 詞組 Capital investment 資本投資Joint investment business 合資經營Return of investment（ROI） 投資回報率Securities investment 證券投資

23、 例句We must invest more in research and development.我們必須對研究開發給予更多投資。 Budget n,v 預算 詞性 budgetary adj.預算的budgeting n.預算；做預算 詞組 budgetary control預算管理，預算控制incremental budgeting增量預算zero-based budgeting零基預算 Customer n 顧客 詞性 custom 習慣；海關“過海關去香港做顧客”customize v.定做，按客戶具體要求制造customized adj.定做的 詞組 customer loyal

24、ty客戶忠誠度customer group客戶群customers motivation 消費動機customer perspective顧客角度customer segmentation/Market segmentation business客戶細分/市場細分事業部制結構 例句At the introduction stage of the new product, only the ones who have seized the potential customer's psychology can make success.在新產品引入期，只有抓住潛在顧客的購買心理才能獲得成

25、功。名詞所有格The psychology of the potential customerAnalysis n 分析 “安娜樂思思”詞性 analyze v. 對進行分析，分解analytically adv .分析的；善于分析的詞組 PEST analysis PEST分析Strategic analysis 戰略分析Strategic analysis External environment外部環境分析Strategy analysis - Internal environment內部環境分析Value chain analysis 價值鏈分析Analysis of competit

26、ive environment競爭環境分析Analysis of competitors競爭對手分析Analysis of corporate competencies and capabilities企業能力分析 Analysis n 分析 “安娜樂思思”詞組Analysis of corporate resources企業資源分析Analysis of macro-environment宏觀環境分析Analysis of market demand市場需求分析Analytical strategy分析型戰略Benchmarking analysis基準分析例句In CVP analysis

27、 another important term is break-even point .在CVP分析中另一個重要術語是盈虧平衡點。 Product n 產品；結果 詞性 production n.生產詞組 Elements in production生產要素substitute product替代產品product development產品開發Product business structure產品事業部制結構 Production process planning生產流程計劃 Production management ability生產管理能力 Production plan產能計劃

28、例句Production plan basically comes from sales plan.一般來說，生產計劃來自于銷售計劃。 Corporate adj.法人的，公司的，總體的 詞性 corporation n.公司 詞組 corporate governance公司治理corporate strategy總體戰略/公司戰略corporate competencies企業能力corporate resources企業資源multinational corporation（MNC）跨國公司例句Corporatestrategyis concerned with the directio

29、n of the firm公司戰略是與公司整體方向有關的。Most big multinationals have already staked their claim大部分大型跨國公司已經劃好了自己的地盤。 Objective n.目標，任務adj. 目標的;客觀的詞性 object n.物體、對象objection n.反對, 異議 詞組 Long-term objective長期目標Short-term objective長期目標Strategic objective戰略目標Business objectives經營目標Objectives of internal control內部控制

30、的目標Objectives of risk management風險管理的目標 leadership n. 領導;領導力;指引詞性 lead v.領導;引導;指揮leader n.領袖,負責人詞組 Cost leadership strategy 成本領先戰略Team leader 團隊領導者/負責人例句Enterprises should pay attention to cultivating thestaff's leadership企業應注重培養員工的領導力 Performance n. 表現; 執行；績效詞性 perform v.表現、執行詞組 Performance man

31、agement 績效管理Performance evaluation績效評估Culture and performance文化與績效例句Company Asstock performed not very well yesterday.A公司的股票昨天表現不是很好。Performance management system is a effective method to motivate staff to work towards corporate objective.績效管理體系是激勵員工為實現公司目標而努力工作的一個有效方法。 Develop v.發展，開發詞性 Development

32、 n.發展，制定詞組 Development of risk management strategy制定風險管理策略 Development strategy發展戰略Market development市場開發Product development產品開發Research and development研究與開發Research and development ability研發能力例句Food safety is one of the challenges for thiscountrys agricultural market development.“農產品質量安全”問題是該國農產品市場

33、發展所面臨的一個挑戰 diversified adj. 多樣化的，多種經營的;詞性 diversify v.使多樣化,多樣化diversification n.多樣化詞組 Diversified merger and acquisition多元化并購Diversified strategy 多種經營戰略Related diversification 相關多元化Unrelated diversification非相關多元化例句Those investments diversified the company but barelycaused a blip in earnings.這些投資雖然使公

34、司愈加多樣化，但它們對公司收入的貢獻率基本可以忽略不計。 Competitive adj. 有競爭力的;競爭的詞性 compete v. 競爭 competitorn.競爭對手competition n. 競爭competitiveness 競爭力，競爭地位詞組 high competitiveness 強競爭地位low competitiveness 弱競爭地位competitive environment競爭環境Analysis of competitors競爭對手分析Business （Competitive） strategy業務單位戰略（競爭戰略）Five forces in the

35、 competitive approach產業五種競爭力例句Our price is highly competitive.我們的價格極有競爭性。 Organization n.組織;機構;團體;詞性 organize v. 競爭 organizer n 組織者詞組 Organization management ability組織管理能力Organization resources組織資源Organization structure組織結構 Business unit organization structure事業部制組織結構Entrepreneurial organization str

36、ucture創業型組織結構Functional organization structure職能制組織結構H type organization structure （Holding company/Grouporganization structure） H型結構（控股企業控股集團組Matrix organization structure矩陣制組織結構Multi-divisional organization structure M型企業組織結構 International adj.國際的;國際關系的;詞性 Internationalization n 國際化詞組 strategic op

37、tions for international business國際化經營的戰略類型international subsidiaries strategy多國本土化戰略internationalization strategy國際戰略 Industry n.工業;產業;勤奮詞性 industrious adj.勤奮的詞組industry life cycle產業生命周期Industry risk產業風險Intensity of industry rivalry產業內現有企業的競爭例句The industry life cycle will influence the marketingstra

38、tegy of a company產業生命周期會影響一個公司的市場營銷戰略。 Integrated adj. 一體化的，結合的，整體的詞性 integrate v.使一體化,使整合integration n.結合;整合;一體化詞組Integrated strategy 一體化戰略Integrated strategy - Backward后向一體化戰略Integrated strategy - Forward前向一體化戰略Integrated strategy - Horizontal橫向一體化戰略Integrated strategy - Vertical 縱向一體化戰略business i

39、ntegration業務整合business process integration業務流程整合例句How might Apple simplify and integrate our products and services? 如果讓蘋果公司來簡化和整合我們的產品和服務，它會怎么做？Intensity of industry rivalry產業內現有企業的競爭The industry life cycle will influence the marketingstrategy of a company 產業生命周期會影響一個公司的市場營銷戰略。重要詞組補充平衡計分法Balanced sc

40、orecard 波士頓矩陣Boston matrix 現金牛cash cow瘦狗dog問題Question mark明星Star杠桿收購Leveraged buy-out 并購merger and acquisition 外包Out-souring 產品生命周期Industry life cycle準時生產系統Just-in-time system（JIT） 價值鏈Value chain 審計委員會Audit committee 利益相關者Stakeholder 壟斷優勢理論Dominance advantage theory人員導向性People-driven角色導向型Role-driven

41、資源的持久性Persistence of the resources owned供應者、購買者討價還價的能力Power of buyers or suppliers激勵和獎勵機制Reward and incentive system【基礎高頻詞匯】基本詞匯釋義/讀音舉例審計n/vAudit 審計計劃Audit Plan;審計報告 Audit report會計師事務所Audit firm/Accounting firm審計師Auditor 首席審計師chief auditor注冊會計師Certified Public Accountant中國注冊會計師協會（CICPA）Chinese Insti

42、tute of 保證鑒證AssuranceAssure v.保證;鑒證業務Assurance Service;非鑒證服務Non-assurance services業務、項目EngagementEngage v.從事,參與項目合伙人engagement partner;首次審計業務 Initial audit engagement合伙人Partner 認定AssertionAssert v.斷言，堅持 n. tion. 財務報表認定包括：（1）存在或發生：存在Existence發生Occurrenceexist v. 存在 +ence Existence n.occur v.發生 +enceO

43、ccurrence n.（2）完整性：Completenesscompleteadj 完整的 +ness（3）權利和義務：rights and obligationsobligate adj. v.有義務的（4）估價和分攤:Valuation and allocation/amortizationValue n 價值allocate/amortize v 分配 , 分攤 （5）表達與披露：presentation and disclosurepresent v.表達，列示 disclose v. 揭示，披露 基本詞匯釋義舉例交易Transactiontransact v.交易，談判 Relat

44、ed party transactions 關聯方交易余額Balance期初余額 Opening balance；期末余額 Closing balance；帳戶余額 account balance銀行帳戶余額bank account balance重要性 Materialitymaterial adj.重要的 重大錯報material misstatement重要性水平 materiality level;實際執行的重要性 Performance materiality證據Evidence 審計證據Audit evidence程序 Procedure風險評估程序Risk assessment

45、procedures實質性程序 Substantive procedure詢證函Confirmationconfirm v 確認，證實消極式函證 Negative confirmation積極式函證 Positive confirmation基本詞匯釋義舉例抽樣;取樣n Sampling審計抽樣 Audit sampling抽樣風險 Sampling risk信息技術IT （Information Technology）Information n. 信息 Inform v.告知information system 信息系統工作底稿documentation/working paper審計工作底

46、稿 Audit documentation/Audit working paper風險評估Risk assessmentassess v.評估/評價； assessment n.內部控制 Internal Control內部控制的有效性 effectiveness of internal control 內部控制的有效性錯報Misstatementstatement n.陳述，聲明mis-前綴 表“錯誤的”錯誤的陳述，錯報Misstatement；misunderstand 誤解；miscount 數錯基本詞匯釋義舉例舞弊Fraud 舞弊風險 Fraud risk；fraudulent adj

47、.不誠實的 虛假財務報告 Fraudulent financial reporting集團Group 集團審計報告Group audit report;集團層面控制 Group-wide controls/group level controls測試Test test控制測試 Test of controls關聯方Related partiesRelated adj.有關系的party n.當事人 復數 partiesRelated parties transaction 關聯方交易結論Conclusion意見opinionAudit opinion 審計意見質量控制quality contr

48、ol基本詞匯釋義舉例獨立性Independencedepend v 依賴 dependence n.依賴性 加in-前綴 表否定，獨立客觀和公正性Objectivityobject n.物體，客體;objective adj.客觀的專業的Professionalprofession n.職業 Welcome to the profession of accounting.歡迎選擇會計這個職業。professional adj.職業的，專業的職業道德 professional ethics利益Interest利益沖突 Conflicts of interest【審計計劃/Audit plan】初

49、步業務活動 Preliminary engagement activities總體審計方案 Overall audit approach總體審計策略 Overall audit strategy重要性水平 materiality level or levels實際執行的重要性Performance materialityPerform v. 執行 perform additional audit procedure 執行追加的審計程序財務報表整體的重要性Materiality for the financial statements as a whole特定類別的交易、賬戶余額或披露的一個或多

50、個重要性水平The materiality level or levels for particular classes of transactions, account balances or disclosuresparticular classes 特定類別【審計證據 / Audit evidence】（審計證據的）充分性 Sufficiency （of audit evidence）;Sufficiency n.Sufficient adj. 足夠的（審計證據的）適當性 Appropriateness （of audit evidence）;Appropriate adj. 適當的（審

51、計證據的）相關性 Relevance（of audit evidence）;Relevant adj. 有關的（審計證據的）可靠性 Reliability （of audit evidence）;Reliable adj. 可靠的獲取充分、適當的審計證據 obtain sufficient appropriate audit evidence無法獲取充分、適當的審計證據Inability to obtain sufficient appropriate audit evidence審計程序audit procedures特定的審計程序 Specified audit proceduresSpe

52、cify v. 明確提出 ；過去式 specified 審計程序的性質、時間安排和范圍Nature, timing and extent of audit procedures函證 External confirmationExternaladj. 外部的 externalenvironment 外部環境消極式函證 Negative confirmationNegative adj. 消極的 negative feedback 消極反饋積極式函證Positive confirmationPositive adj. 積極的 positiveenergy 正能量未回函Non-responseResponse n. 回復，回函non- 否定前綴e.g. get non-response from debtor A【審計抽樣/Audit sampl