職業能力綜合測試涉及的主要專業術語中英文對照表會計會計估計Accountingestimates會計分期Accountingperiod會計政策Accountingpolicies會計確認Accountingrecognition會計處理Accountingtreatment應付賬款Accountspayable應收賬款Accountsreceivable累計折舊Accumulateddepreciation調整事項Adjustingevents攤銷費用Amortizationexpense公平交易Arms-lengthtransaction資產Assets資產減值損失Assetsimpairmentloss聯營公司

Associates

可供出售金融資產Available-for-salefinancialassets壞賬準備Baddebtprovision年初余額Balanceatthebeginningofyear年末余額Balanceattheendofyear資產負債表Balancesheet銀行存款Bankdeposit基本每股收益Basicearningspershare應收票據Billsreceivable賬面價值Bookvalue借款費用Borrowingcosts企業合并Businesscombination營業稅金及附加Businesstaxesandsurcharges計量Calculation/Calculate

資本公積Capitalreserve資本化Capitalization/Capitalized現金流量Cashflows庫存現金Cashonhand公允價值變動Changeinfairvalue股東權益變動表Changesinequity可比性Comparability混合金融工具Compoundfinancialinstruments代銷商品Consignmentgoods合并資產負債表Consolidatedbalancesheet合并利潤表Consolidatedincomestatement合并股東權益變動表Consolidatedstatementofchangesinequity建造合同Constructioncontract在建工程Constructioninprogress或有資產Contingentasset或有負債Contingentliability可轉換公司債券Convertiblenotes會計差錯更正Correctionofaccountingerrors成本法Costmethod主營業務成本Costofsalesfromprincipalactivities貸Credit貨幣計量Currencymeasurement流動資產Currentassets流動負債Currentliabilities借Debit債務重組Debtrestructuring遞延收益Deferredincome遞延所得稅Deferredtax遞延所得稅資產Deferredtaxassets遞延所得稅負債Deferredtaxliabilities折舊Depreciation稀釋每股收益Dilutedearningspershare直接費用Directcosts直接人工Directlabour直接材料Directmaterials直接法Directmethod披露Disclosure折現系數Discountfactor折現率Discountrate任意盈余公積Discretionarysurplusreserve處置成本Disposalcosts應付股利Dividendpayable應收股利Dividendreceivable應付職工薪酬Employeebenefitspayables股權投資Equityinvestment權益法Equitymethod預計負債Estimatedliabilities/Provision預計使用壽命Estimatedusefullife費用Expenses公允價值Fairvalue融資租賃Financelease金融資產Financialassets交易性金融資產Financialassetsheldfortrading財務費用Financialexpenses金融工具Financialinstruments金融負債Financialliabilities財務報告Financialreporting籌資活動Financingactivities產成品Finishedproducts/goods固定資產Fixedassets固定資產清理Fixedassetspendingfordisposal境外經營Foreignoperations特許權Franchiseright記賬本位幣Functionalcurrency公允價值變動收益/（損失）Gains/Lossesonchangesinfairvalue管理費用Generalandadministrativeexpenses持續經營Goingconcern商譽Goodwill政府補助Governmentgrants毛利率Grossprofitratio擔保Guarantee持有至到期投資Held-to-maturityinvestment歷史成本Historicalcost可辨認性Identifiable減值損失Impairmentloss減值準備Impairmentlosses利潤表Incomestatement所得稅Incometax間接法Indirectmethod保險費Insuranceexpense無形資產Intangibleassets應付利息Interestpayable利率Interestrate應收利息Interestreceivable集團內部銷售Inter-groupsales中期財務報表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Investmentproperty合營企業Joint-venture勞務成本Labourcosts土地使用權Landuseright租賃Lease承租人Lessee出租人Lessor負債Liability/Liabilities貸款Loan長期股權投資Long-termequityinvestment長期借款Long-termloans長期應付款Long-termpayable長期應收款Long-termreceivables少數股東權益Minorityinterests凈利潤Netprofits非調整事項Non-adjustingevents非流動性負債Non-currentliabilities營業外支出Non-operatingexpenses營業外收入Non-operatingincome經營活動Operatingactivities經營租賃Operatinglease營業利潤Operatingprofit其他資本公積Othercapitalreserve其他綜合收益Othercomprehensiveincome其他業務收入Otheroperatingincome其他應付款Otherpayables其他應收款Otherreceivables所有者權益Owner’sequity所有權Ownership實收資本Paid-incapital專利權Patent資產負債表日后事項Postbalancesheetevents溢價Premium預付款Prepayment現值Presentvalue以前年度損益事項Prioryearprofit/lossadjustment商品Product利潤Profit利潤分配Profitappropriation存貨跌價準備Provisionfordiminutioninvalueofinventories固定資產減值準備Provisionforimpairmentoffixedassets損失準備Provisionforloss采購成本Purchasecosts報酬率Rateofreturn原材料Rawmaterials預收款項Receiptsinadvance確認Recognition/Recognize可收回金額Recoverableamount可變現凈值Recoverablevalue關聯交易Relatedpartytransactions關聯方Relatedparty(ies)租賃收入Rentalincome重置成本Replacementcosts回購Repurchase研究開發費用Researchanddevelopmentcosts殘值Residualvalue重組Restructuring追溯調整Retrospectiveadjustments銷售商品收入Revenuefromsalesofgoods收入Revenue/Income職工薪酬Salarycosts售后租回交易Saleandleaseback主營業務收入Salesfromprincipalactivities銷售退回Salesreturn銷售額Salesrevenue銷售稅Salestax分部報告Segmentreporting銷售費用Sellingexpenses股本Sharecapital股份期權Shareoptions股本/資本溢價Share/Capitalpremium所有者權益Shareholders’equity短期借款Short-termloans專項應付款Specialpayables現金流量表Statementofcashflows法定盈余公積Statutorysurplusreserve盈余公積Surplusreserves有形資產Tangibleassets計稅基礎Taxbasis應交稅費Taxespayable暫時性差異Temporarydifferences交易費用Transactioncosts可理解性Understandability未分配利潤Undistributedprofit/Retainedearnings未實現融資收益Unrealizedcapitalgain增值稅Value-addedtax在產品Workinprogress

審計客戶關系和審計業務的接受與保持Acceptanceandcontinuanceofclientandauditengagement訪問控制Accesscontrols接觸信息/審計工作底稿Accesstoinformation/Auditdocumentation否定意見Adverseopinion替代程序Alternativeprocedures分析程序Analyticalprocedures在集團層面實施的分析程序Analyticalproceduresatgrouplevel年度報告Annualreport適用的財務報告框架Applicablefinancialreportingframework按照適用的財務報告編制基礎得到恰當會計處理和披露Appropriatelyaccountedforanddisclosedinaccordancewiththeapplicablefinancialreportingframework(審計證據的)適當性Appropriateness(ofauditevidence)認定Assertions評估Assess保證Assurance審計調整Auditadjustment審計工作底稿Auditdocumentation/Auditworkingpaper審計證據Auditevidence審計檔案Auditfile會計師事務所Auditfirm/Accountingfirm審計意見Auditopinion審計計劃Auditplan審計風險Auditrisk審計抽樣(抽樣)Auditsampling(sampling)注冊會計師（審計師）Auditor注冊會計師與財務信息Auditorandfinancialinformation注冊會計師的專家Auditor’sexpert注冊會計師的點估計或區間估計Auditor’spointestimateorauditor’srange導致非無保留意見的事項段Basisformodificationparagraph業務流程Businessprocess（交易的）商業理由Businessrationale經營風險業務風險Businessrisk明顯微小Clearlytrivial比較財務報表Comparativefinancialstatements比較信息Comparativeinformation被審計單位的互補性控制Compensatingcontrolsofentityunderaudit完整性Completeness對集團具有財務重大性的單個組成部分Componentsthatareofindividualfinancialsignificancetothegroup計算機輔助審計技術Computer-assistedaudittechniques審計的前提條件Conditionsforanaudit詢證函Confirmation合并過程Consolidationprocess控制活動Controlactivities控制環境Controlenvironment控制風險Controlrisk與審計相關的控制Controlsrelevanttotheaudit公司治理Corporategovernance對應數據Correspondingfigures截止Cut-off/Asof(date)報告日（與質量控制相關）Dateofreport(inrelationtoqualitycontrol)財務報表批準日Dateoftheapprovalofthefinancialstatements審計報告日Dateoftheauditor’sreport財務報表日Dateofthefinancialstatements設計、執行和維護適當的控制Design,implementandmaintainadequatecontrols(over)檢查風險Detectionrisk偏差Deviations無法表示意見Disclaimerofopinion雙重目的測試Dual-purposetest強調事項段Emphasisofmatterparagraph業務工作底稿Engagementdocumentation/workingpaper業務約定書Engagementletter項目合伙人Engagementpartner項目質量控制復核Engagementqualitycontrolreview項目質量控制復核人員Engagementqualitycontrolreviewer項目組Engagementteam被審計單位的風險評估過程Entity’sriskassessmentprocess評價Evaluate可能導致對被審計單位持續經營能力產生重大疑慮的事項或情況Eventsorconditionsthatmaycastsignificantdoubtontheentity’sabilitytocontinueasagoingconcern不符事項Exception存在Existence有經驗的注冊會計師Experiencedauditor專長Expertise信賴程度Extentofreliance函證Externalconfirmation事實錯報、判斷錯報和推斷錯報Factualmisstatements,judgementalmisstatementsandprojectedmisstatements財務報表Financialstatements舞弊Fraud舞弊風險因素Fraudriskfactors虛假財務報告Fraudulentfinancialreporting對財務報表使用者理解財務報表至關重要Fundamentaltousers’understandingofthefinancialstatements治理Governance集團Group集團項目合伙人Groupengagementpartner集團層面控制Group-widecontrols歷史財務信息Historicalfinancialinformation識別、評估和應對重大錯報風險Identify,assessandrespondtoriskofmaterialmisstatement無法獲取充分、適當的審計證據Inabilitytoobtainsufficientappropriateauditevidence后任注冊會計師Incomingauditor不一致Inconsistency獨立性Independence與財務報告相關的信息系統Informationsystemrelevanttofinancialreporting審計的固有限制Inherentlimitationofaudit固有風險Inherentrisk首次審計業務Initialauditengagement生成、記錄、處理和報告交易Initiate,record,processandreporttransactions詢問Inquiry檢查Inspection中期財務信息或報表Interimfinancialinformationorstatements內部審計師Internalauditors內部控制Internalcontrol內部控制缺陷Internalcontroldeficiency國際財務報告準則InternationalFinancialReportingStandards調查Investigate財務報表報出日Issuancedateofthefinancialstatements信息技術應用控制ITapplicationcontrols信息技術環境ITenvironment會計分錄和其他調整Journalentriesandotheradjustments會計分錄Journalentry/entries嚴重程度Levelofsignificance上市公司實體Listedentity管理層Management管理層偏向Managementbias管理層凌駕于控制之上Managementoverrideofcontrols管理當局聲明書Managementrepresentationletter管理層對其自身責任的認可與理解Management’sacknowledgementandunderstandingofitsresponsibilities管理層的專家Management’sexpert重大類別的交易、賬戶余額和披露Materialclassesoftransactions,accountbalancesanddisclosure重大不確定性Materialuncertainty財務報表整體的重要性Materialityforthefinancialstatementsasawhole侵占資產Misappropriationofassets錯報Misstatement對事實的錯報Misstatementoffact非標準審計報告Modifiedauditreport非無保留意見Modifiedopinion監控Monitoring對控制的監督Monitoringofcontrols審計程序的性質、時間安排和范圍Nature,timingandextentofauditprocedures消極式函證Negativeconfirmation網絡事務所Networkfirm違反法律法規Non-compliance未回函Non-response非抽樣風險Non-samplingrisk觀察Observation發生Occurrence期初余額Openingbalances內部控制的運行有效性Operatingeffectivenessofinternalcontrol其他信息Otherinformation其他事項段Othermatterparagraph會計估計的結果Outcomeofanaccountingestimate超出正常經營過程Outsidethenormalcourseofbusiness總體審計方案Overallauditapproach總體審計策略Overallauditstrategy總體結論Overallconclusion總體應對措施Overallresponses合伙人Partner實際執行的重要性Performancemateriality人員Personnel廣泛性Pervasive計劃活動Planningactivities總體Population/Overall積極式函證Positiveconfirmation執業人員Practitioner前任注冊會計師Predecessorauditor初步業務活動Preliminaryengagementactivities與管理層和治理層（如適用）責任相關的執行審計工作的前提Premise,relatingtotheresponsibilitiesofmanagementand,whereappropriate,thosechargedwithgovernance,onwhichanauditisconducted編制和列報財務報表Prepareandpresentthefinancialstatements列報與披露Presentationanddisclosure收入確認存在舞弊風險的假定Presumedfraudrisksinrevenuerecognition防止或發現并糾正重大錯報Preventordetectandcorrectmaterialmisstatement專業勝任能力Professionalcompetence職業判斷Professionaljudgment職業懷疑態度Professionalskepticism業務執行Provisionofservice/Deliveryofservice通常對決定財務報表中的重大金額和披露有直接影響的法律法規的規定Provisionsoflawsandregulationsgenerallyrecognizedtohaveadirecteffectonthedeterminationofmaterialamountsanddisclosuresinthefinancialstatements具有適當資格的外部人員Qualifiedexternalperson保留意見Qualifiedopinion量化財務影響Quantificationofthefinancialimpacts合理保證（針對審計業務和質量控制）Reasonableassurance(inthecontextofauditengagements,andinqualitycontrol)合理性測試Reasonablenesstest重新計算Re-calculation連續審計業務Recurringauditengagements將認定層次的審計風險降至可接受的低水平Reduceauditriskattheassertionleveltoanacceptablylowlevel關聯方Relatedparties具有支配性影響的關聯方Relatedpartieswithdominantinfluence管理層以前未識別或未向注冊會計師披露的關聯方關系或關聯方交易Relatedpartyrelationshipsortransactionsthatmanagementhasnotidentifiedordisclosedtotheauditor按照等同于公平交易中通行的條款執行的關聯方交易Relatedpartytransactionsconductedontermsequivalenttothoseprevailinginanarm’slengthtransaction（審計證據的）相關性和可靠性Relevanceandreliability(ofauditevidence)相關職業道德要求Relevantethicalrequirements剩余期間Remainingperiod重新執行Re-performance管理層施加的限制Restrictionsimposedbymanagement復核(與質量控制相關)Review(inrelationtoqualitycontrol)權利與義務Rightsandobligations風險評估程序Riskassessmentprocedures重大錯報風險Riskofmaterialmisstatement財務報表層次和認定層次的重大錯報風險Riskofmaterialmisstatementatfinancialstatementlevelandatassertionlevel樣本量Samplesize抽樣Sampling抽樣風險Samplingrisk抽樣單元Samplingunit選擇和運用會計政策Selectionandapplicationofaccountingpolicies選取測試項目Selectionofitemsfortesting重要組成部分Significantcomponent值得關注的內部控制缺陷Significantdeficienciesininternalcontrol重大事項Significantmatters特別風險Significantrisk重大非常規交易Significantunusualtransactions特定的審計程序Specifiedauditprocedures員工Staff統計抽樣Statisticalsampling存貨盤點Stocktake分層Stratification期后事項Subsequentevents實質性分析程序Substantiveanalyticalprocedures實質性程序Substantiveprocedure（審計證據的）充分性Sufficiency(ofauditevidence)補充信息Supplementaryinformation測試Test控制測試Testofcontrols細節測試Testofdetails特定類別的交易、賬戶余額或披露的一個或多個重要性水平Thematerialitylevelorlevelsforparticularclassesoftransactions,accountbalancesordisclosures治理層Thosechargedwithgovernance錯報的臨界值Thresholdformisstatements可容忍錯報Tolerablemisstatement可容忍偏差率Tolerablerateofdeviation趨勢分析法、比率分析法、合理性測試法和回歸分析法Trendanalysis,ratioanalysis,reasonablenesstest,andregressionanalysis不確定性Uncertainty未更正錯報Uncorrectedmisstatements標準審計報告Unmodifiedauditreport無保留意見Unqualifiedopinion計價與分攤Valuationandallocation/amortization穿行測試Walk-throughtest解除業務約定Withdrawfromtheengagement書面聲明Writtenrepresentation職業道德可接受的水平Acceptablelevel廣告Advertising過度推介Advocacy承擔管理層職責Assumemanagementresponsibilities鑒證客戶Assuranceclient鑒證業務Assuranceengagement鑒證業務項目組Assuranceteam審計客戶Auditclient審計業務Auditengagement審計項目組Auditteam近親屬Closefamily密切私人關系Closepersonalrelationship保密Confidentiality利益沖突Conflictsofinterest或有收費Contingentfee冷卻期Coolingoffperiod現任會計師Currentaccountant/auditor直接經濟利益Directfinancialinterest董事或高級管理人員Directororseniorofficer/seniormanagement應有的關注Duecare消除或降低不利影響Eliminateorreducethreats項目合伙人Engagementpartner項目質量控制復核Engagementqualitycontrolreview項目組Engagementteam外部專家Externalexpert密切關系Familiarity經濟利益Financialinterests歷史財務信息Historicalfinancialinformation直系親屬/主要近親屬Immediatefamily獨立性Independence從實質上和形式上保持獨立性Independenceofmind,Independenceinappearance間接經濟利益Indirectfinancialinterest誠信Integrity外在壓力Intimidation/Pressure關鍵審計合伙人Keyauditpartner上市實體Listedentity長期存在業務關系Longassociation(withanauditclient)嚴重虛假或誤導性的陳述Materiallyfalseormisleadingstatement非鑒證服務Non-assuranceservices客觀和公正性Objectivity專業服務Professionalservices擬接受的客戶Prospectiveclient公眾利益實體Publicinterestentity關聯實體Relatedentity審閱客戶Reviewclient審閱業務Reviewengagement審閱項目組Reviewteam輪換Rotation防范措施Safeguards自身利益Self-interest自我評價Self-review重要且密切的商業關系Significantandclosebusinessrelationship特殊目的財務報表Specialpurposefinancialstatements鑒證業務的對象Subjectmatterofassuranceengagement不利影響、威脅Threats稅法兼營Alsoengagedin應計稅款Accruedtax從價稅Advaloremtax加計扣除Additionaldeduction附加稅Additionaltax/Surcharge所得額調整Adjustmentofincome稅后所得After-taxincome準予扣除數Allowabledeductions稅收可抵免額Allowabletaxcredit從量定額Amountbasedonquantity增值額Amountofappreciation/Valueadded銷售額Amountofsales抵免稅額Amountoftaxcredit應納稅所得額Amountoftaxableincome扣除項目金額Amountofthedeductions適用稅額Applicabletaxamount適用稅率Applicabletaxrates計稅成本Assessablecost核定所得額Assessableincome平均成本利潤率Averagecost-plusmarginrate平均銷售價格Averagesalesprice營業稅Businesstax偶然所得Casualincome所得項目Categoryofincome組成計稅價格Compositetaxableprice本納稅年度Currenttaxyear所得稅申報Declarationofincometax扣除項目Deductibleitems免稅項目扣除Deductionofthetaxexemptionitem契稅Deedtax視同銷售Deemedsales/salesequivalent免除納稅義務Dischargeoftaxobligation應稅商品Dutiablegoods納稅義務Dutyoftaxpayment權益性投資收益Earningfromequityinvestments雇員福利，職工福利Employeebenefit企業所得稅Enterpriseincometax國外所得收入Foreignearnedincome一般納稅人Generaltaxpayer特許權使用費所得Incomefromfranchiseroyalty利息、股息、紅利所得Incomefrominterests,dividendsandbonuses勞務所得Incomefromlaborservice財產租賃所得Incomefromleasingofproperty生產經營所得Incomefromproductionandbusinessoperation轉讓財產所得Incomefrompropertytransfer工資薪金所得Incomefromwages,salaries財產轉讓收入Incomefrompropertytransfer所得稅抵免Incometaxcredit申報繳納所得稅Incometaxdeclaration應納所得稅Incometaxpayable接受捐贈所得Income

from

donation

個人所得稅Individualincometax增值稅進項稅額Inputvalueaddedtax非正常損失Irregularloss滯納金Latefee清算所得稅Liquidationincometax最低應納稅所得額Minimumtaxableincome增值稅起征點Minimumthresholdofvalue-addedTax混合銷售行為Mixed

sales

activities

所得稅前凈所得Netincomebeforeincometax稅后凈利潤Netprofitaftertax非貨幣資產Non-monetaryasset不征稅收入Non-taxableincome不計入征稅范圍Notincludedinthescopeoftaxableactivities財產原值Originalvalueoftheproperty/Costofproperty當期銷項稅額Outputtaxfortheperiod增值稅銷項稅額Outputvalueaddedtax滯納稅款/欠稅Overduetax應補繳稅款Paymentoftaxinarrears累進稅率Progressivetaxrate比例稅率Proportionaltaxrate公益性捐贈Publicwelfaredonations房產稅Realestatetax居民納稅人Residenttaxpayer資源稅Resourcetax含稅銷售額Salesamountincludingtax所得稅征收范圍Scopeofincometax/Subjecttoincometax小規模納稅人Small-scaletaxpayer源泉扣繳Sourcewithholding

納稅特別扣除項目Specialdeductibleitems特殊性稅務處理Specialtaxtreatment印花稅Stamptax應征稅額Taxaccrued稅額Taxamounts稅基/計稅依據Taxbase稅種Taxcategory消費稅稅率Taxcomputation稅收抵免Taxcredit抵免限額Taxcreditquota

納稅期限Taxdeadline稅前可扣除項目Taxdeductibleitems稅收減免Taxdeductionorexemption計稅差異Taxdifferences到期應納稅款Taxdue漏稅/逃稅Taxevasion免稅Taxexemption納稅申報Taxfiling本期稅額Taxfortheperiod/year已納稅額Taxpaid應納稅額Taxpayable納稅期限Taxpaymentdeadline稅率Taxrate減稅Taxreduction退稅Taxrefund稅收附加Taxsurcharge起征點Taxthreshold計稅價格Taxvalue/Taxableprice減免稅額Tax

amount

deducted

應稅所得Taxableincome應稅項目Taxableitem納稅期間Taxableperiod對股息征稅Taxationofdividends免稅收入Tax-exemptincome免稅稅目Tax-exemptitem免稅利潤Tax-exemptprofit含稅價格Tax-includedprice納稅人Taxpayer土地使用稅Urbanland-usetax增值稅Valueaddedtax(VAT)土地增值稅Value-addedtaxonland/Landappreciationtax增值稅減免VATexemptionorreduction車船稅Vehicleandvesseltax車輛購置稅Vehiclepurchasetax扣繳義務人Withholdingagent代扣代繳稅款Withholdingandremittingtax預提所得稅Withholdingincometax零稅率Zerotaxrate財務成本管理應收賬款周轉次數Accountsreceivableturnover應收賬款周轉天數Accountsreceivableturnoverdays取得成本Acquisitioncost實際增長率Actualgrowthrate實際利率Actualinterestrate配股后每股價格After-allotmentpricepershare配股權價值Allotmentoptionvalue配股價格Allotmentprice預付年金（即付年金、期初年金）Annuitydue會計報酬率法Accountingrateofreturn(ARR)平均交貨時間Averagedeliverytime貝塔（β）系數Betacoefficient債券評級Bondrating債券估價Bondvaluation每股凈資產Bookvaluepershare(BPS)盈虧臨界點Break-evenpoint保險儲備（安全存量）Bufferinventory資本支出Capitalexpenditure持有成本Carryingcost現金預算Cashbudget現金股利Cashdividend現金流量利息保障倍數Cashflowinterestcoverageratio經營活動現金流量Cashflowsfromoperationalactivities混合租賃Combinationlease傭金Commission普通股Commonstock補償性余額Compensatingbalance復利Compoundinterest全面預算Comprehensivebudget企業價值評估Corporatevaluation成本性態Costbehavior成本中心Costcentre成本的歸集和分配Costcollectionandallocation資本成本Costofcapital稅后債務成本Costofdebtaftertax成本差異Costvariance平息債券Couponbond債券票面利率Couponinterestrate流動資產周轉次數Currentassetsturnover流動資產周轉天數Currentassetsturnoverdays流動比率Currentratio本期收入乘數Currentsalesmultiplier債務市場Debtmarket/Bondmarket資產負債率Debt-to-assetratio產權比率Debt-to-equityratio股利宣告日Declarationdate財務杠桿系數Degreeoffinancialleverage(DFL)直接租賃Directleasing折現率Discountrate純貼現債券（零息債券）Discountedbond(Zerocouponbond)股利支付率Dividendpayoutratio經營杠桿系數Degreeofoperatingleverage(DOL)股價下行乘數Downstreampricemultiplier總杠桿系數Degreeoftotalleverage(DTL)息前稅前利潤Earningsbeforeinterestsandtaxes(EBIT)經濟訂貨量Economicorderquantity(EOQ)每股盈余稀釋EPSdilution每股盈余無差別點法EPSindifferentpointmethod(EBIT-EPSbreakevenanalysis)每股盈余最大化EPSmaximization每股盈余Earningspershare(EPS)權益乘數Equitymultiplier股權價值Equityvalue經濟增加值Economicvalueadded(EVA)除息日Ex-dividenddate執行價格Exerciseprice/Strikeprice外部融資銷售增長比Externalfinancingneededtosalesgrowthratio融資租賃Financiallease/Capitallease財務估價Financialvaluation完工產品Finishedgoods固定預算Fixedbudget彈性預算Flexiblebudget浮動利率Floatinginterestrate浮動優惠利率Floatingprimeinterestrate債務現金流量Freecashflowsofcreditors股權現金流量Freecashflowsofequity實體現金流量Freecashflowsoffirm

復利終值系數FVinterestfactor預付年金終值系數FVinterestfactorofannuitydue終值Futurevalue(FV)管理費用Generalandadministrativeexpense持續經營價值Goingconcernvalue毛租賃Grosslease營業現金毛流量Grossoperatingcashflows套期保值原理Hedgingprinciple間接成本Indirectcost通貨膨脹率Inflationrate利息保障倍數Interestcoverageratio稅后利息率Interestrateaftertax內含增長率Internalgrowthrate內部轉移價格Internaltransferprice內在市銷率Intrinsicsalesmultiplier內在價值Intrinsicvalue存貨周轉次數Inventoryturnover存貨周轉天數Inventoryturnoverdays投資中心Investmentcenter內含報酬率法Internalrateofreturn(IRR)非相關成本Irrelevantcost發行價格Issuanceprice租賃期Leaseterm租賃資產Leaseholdproperty承租人Lessee出租人Lessor杠桿貢獻率Leveragecontributingratio杠桿租賃Leveragelease清算價值Liquidationvalue短期償債能力比率Liquidityratios

長期債券Long-termbond制造費用預算Manufacturingoverheadbudget邊際貢獻率Marginalcontributionratio市場組合Marketportfolio市場價格Marketprice市價稀釋Marketpricedilution市場風險溢價Marketriskpremium債券到期日Maturitydate市場增加值Marketvalueadded(MAV)最大最小法Maximinmethod企業價值最大化Maximizationoffirm’svalue股東財富最大化Maximizationofshareholders’wealth混合成本Mixedcost互斥項目Mutuallyexclusiveprojects/events流通債券Negotiablebond凈財務杠桿Netfinancialleverage凈租賃Netlease營業現金凈流量Netoperatingcashflows銷售凈利率Netprofitmargin凈現值法NPVmethod凈現值Netpresentvalue(NPV)經營租賃Operatinglease經營杠桿Operatingleverage機會成本Opportunitycost期權價值Optionvalue訂貨提前期Orderleadtime訂貨成本Orderingcost普通年金（后付年金）Ordinaryannuity債券面值Parvalue/Facevalue回收期法Paybackperiodmethod股利支付日Paymentdate

經營資產銷售百分比Percentageofoperatingassetstosales經營負債銷售百分比Percentageofoperatingliabilitiestosales銷售百分比法Percentage-of-salesmethod期間成本Periodcost定期預算Periodicbudget永久債券Perpetualbond永續年金Perpetuity優先股Preferredstock現值指數Presentvalueindex產品成本預算Productcostbudget生產預算Productionbudget生產成本Productioncost制造費用Productionoverhead利潤中心Profitcenter利潤最大化Profitmaximization項目特有風險Project-specificrisk公開增發Publicoffering復利現值系數PVinterestfactor預付年金現值系數PVinterestfactorofannuitydue現值Presentvalue(PV)速動比率Quickratio股權登記日Recorddate共同年限法Replacementchain(commonlife)approach必要報酬率Requiredrateofreturn剩余股利政策Residualdividendpolicy剩余權益收益Residualequityincome剩余凈金融支出Residualnetfinancialexpenditure剩余經營收益Residualoperatingincome責任中心Responsibilitycenter利潤留存率Retentionratio權益凈利率Returnonequity投資報酬率Returnoninvestment收入中心Revenuecenter無風險利率Risk-freeinterestrate無風險報酬率Risk-freerateofreturn安全邊際率Safetymarginratio銷售預算Salesbudget銷售費用Salesexpense銷售預測Salesforecast銷售增長率Salesgrowthrate代銷Salesoncommission

銷售數量Salesvolume股東權益增長率Shareholders’equitygrowthratio短缺成本Shortagecost證券市場線Securitymarketline(SML)標準成本Standardcost股票股利Stockdividend股價最大化Stockpricemaximization股票回購Stockrepurchase股票分割Stocksplit儲存成本Storagecost沉沒成本Sunkcost可持續增長率Sustainablegrowthrate系統風險（市場風險、不可分散風險）Systematicrisk(Marketrisk/Non-diversifiablerisk)目標資本結構Targetcapitalstructure時間溢價Timepremium貨幣的時間價值Timevalueofmoney固定成本總額Totalfixedcost標的資產Underlyingassets包銷Underwrite單位銷售價格Unitsalesprice單位變動成本Unitvariablecosts股價上行乘數Upstreampricemultiplier變動成本率Variablecostratio加權平均資本成本Weightedaveragecostofcapital(WACC)營運資本投資Workingcapitalinvestment在產品Work-in-progress

到期收益率法Yield-to-maturitymethod(YTMmethod)公司戰略與風險管理低增長—強競爭地位的“現金牛”業務“Cashcow”position:slowgrowth-highcompetitiveness低增長—弱競爭地位的“瘦狗”業務“Dog”position:slowgrowth-lowcompetitiveness高增長—低競爭地位的“問題”業務“Questionmark”position:highgrowth-lowcompetitiveness高增長—強競爭地位的“明星”業務“Star”position:highgrowth-highcompetitiveness放棄戰略Abandonstrategy競爭環境分析Analysisofcompetitiveenvironment競爭對手分析Analysisofcompetitors企業能力分析Analysisofcorporatecompetenciesandcapabilities企業資源分析Analysisofcorporateresources宏觀環境分析Analysisofmacro-environment市場需求分析Analysisofmarketdemand分析型戰略Analyticalstrategy審計委員會Auditcommittee平衡計分卡Balancedscorecard基準分析Benchmarking

analysis藍海戰略BlueOceanstrategy波士頓矩陣Bostonmatrix業務單位戰略（競爭戰略）Business(Competitive)strategy經營目標Businessobjectives運營風險Businessrisk業務單元Businessunit事業部制組織結構Businessunitorganizationstructure戰略變革Changemanagementinstrategy

內部信息傳遞Communicationofinternalinformation

全面風險管理Comprehensiveriskmanagement收縮戰略Contractionstrategy控制活動Controlactivities控制環境Controlenvironment公司治理Corporategovernance總體戰略Corporatestrategy成本領先戰略Costleadershipstrategy懲治成本Costofpunishment損失成本Costoftotalloss風險管理成本與效益Costsandbenefitsofriskmanagement信用風險Creditrisk文化與績效Cultureandperformance客戶細分或市場細分事業部制結構Customersegmentation/Marketsegmentationbusinessstructure消費動機Customer’smotivation負債和杠桿作用Debtandgearing

扁平型結構Decentralizedstructure決策支持系統Decisionsupportsystem防御型戰略Defensivestrategy制定風險管理策略Developmentofriskmanagementstrategy發展戰略Developmentstrategy鉆石模型Diamondmodel差異化戰略Differentiationstrategy直接投資Directinvestment多元化并購Diversifiedmergerandacquisition多種經營戰略Diversifiedstrategy

壟斷優勢理論Dominanceadvantagetheory每股盈余或市凈率Earningspershareorpricetobookratio

效率Efficiency\o"生產要素"生產要素Elementsinproduction內部控制的要素Elementsofinternalcontrol創業型組織結構Entrepreneurialorganizationstructure自然環境風險Environmentrisk股權投資Equityinvestment評估成本Evaluationcost事項識別Eventidentification處置成本Executioncost

實地查驗Fieldinspection財務風險與經營風險的搭配Financialriskandbusinessrisk內部控制的五大要素Fiveelementsininternalcontrol產業五種競爭力Fiveforcesinthecompetitiveapproach集中化戰略Focusstrategy

緊縮與集中戰略Focusedstrategy

職能制組織結構Functionalorganizationstructure職能戰略Functionalstrategy資金活動Fund-relatedactivities

全球化戰略Globalizationstrategy毛利率與凈利潤率Grossprofitmarginandnetprofitmargin

增長型戰略Growthstrategy

開拓型戰略Growthstrategy

擔保業務GuaranteebusinessH型結構(控股企業／控股集團組織結構)Htypeorganizationstructure(Holdingcompany/Grouporganizationstructure)高經營風險與高財務風險搭配Highbusinessrisk,highfinancialrisk

高經營風險與低財務風險搭配Highbusinessrisk,lowfinancialrisk

高長型結構Highgrowthstructure橫向并購Horizontalmergerandacquisition增量預算Incrementalbudgeting產品生命周期Industrylifecycle產業風險Industryrisk信息與溝通Informationandcommunication一體化戰略Integratedstrategy后向一體化戰略Integratedstrategy-Backward前向一體化戰略Integratedstrategy-Forward橫向一體化戰略Integratedstrategy-Horizontal縱向一體化戰略Integratedstrategy-Vertical產業內現有企業的競爭Intensityofindustryrivalry

密集型戰略Intensivestrategy

內部控制Internalcontrol多國本土化戰略Internationalsubsidiariesstrategy國際戰略Internationalizationstrategy資源的不可替代性Irreplaceableresources

合資經營Jointinvestmentbusiness準時生產系統Just-in-timesystem(JIT)杠桿收購Leveragedbuy-out

法律風險Litigationrisk長期目標Long-termobjective維持成本Maintenancecost管理信息系統Managementinformationsystem市場開發——現有產品和新市場Marketdevelopment-existingproductandnewmarket市場滲透——現有產品和現有市場Marketpenetration-existingproductandexistingmarket重要缺陷Materialdeficiency

矩陣制組織結構Matrixorganizationstructure

風險度量Measurementofrisk公司戰略的現代概念Modernconceptofcorporatestrategy監督Monitoring風險管理的監督與改進MonitoringandimprovementofriskmanagementM型企業組織結構(多部門結構)Multi-divisionalorganizationstructure非杠桿收購Nonleveragedbuy-out

內部控制的目標Objectivesofinternalcontrol風險管理的目標Objectivesofriskmanagement現場檢查On-siteinspection運行缺陷Operatingdeficiency操作風險Operationalrisk期權合約Optionscontracts組織管理能力Organizationmanagementability組織資源Organizationresources組織架構Organizationstructure業務外包Outsourcing信息系統外包Out-sourcingofinformationsystem人員導向性People-driven績效評估Performanceevaluation資源的持久性PersistenceoftheresourcesownedPEST分析PESTanalysis政治風險Politicalrisk供應者、購買者討價還價的能力Power

ofbuyersorsuppliers預防成本Preventioncost基本活動（又稱主體活動）Primaryactivities內部控制的原則Principlesofinternalcontrol風險管理基本流程Processofriskmanagement采購業務Procurementactivities產品開發——新產品和現有市場Productdevelopment-newproductandexistingmarket產品／品牌事業部制結構Product/Brandbusinessstructure生產流程計劃Productionprocessplanning生產運營Productionandoperation生產管理能力Productionmanagementability產能計劃Productionplan

盈利能力和回報率指標Profitabilityandrateofreturnmeasurement

質量管理Qualitymana