2012注会综合英语词汇总结
注会英语词汇
词汇篇1.1 公司战略与风险管理高频词汇Strategy Customer Communication Manage Structure ObjectiveCost Analysis leadership Operation Market PerformanceRisk Growth DevelopInvest Business DiversifyControl Product CompeteBudget Corporate Organization International Industry Integrate●Strategy n 战略、策略√词性：strategic adj 战略上的、战略的√词组：Abandon Strategy 放弃战略Analytical Strategy 分析型战略Blue Ocean strategy蓝海战略Business （Competitive）strategy业务单位战略（竞争战略）Focus strategy 集中化战略Focused strategy紧缩与集中战略contraction strategy 收缩战略Change management in strategy 战略变革Corporate strategy总体战略Cost leadership strategy成本领先战略Defensive strategy防御型战略Differentiation strategy 差异化战略Development of risk management strategy制定风险管理策略Development strategy发展战略Diversified strategy多种经营战略Strategic alliances 企业战略联盟Strategic analysis 战略分析Strategic control system 战略控制系统/体系√例句：Trade discounts may be used as a competitive strategy to secure customer loyalty. 商业折扣可以用作维护顾客忠诚度的一种竞争策略。
2012注会综合英语词汇总结
2012注会综合英语词汇总结Introductionprehensive stage 综合阶段2.auditing 审计3.accounting 会计4.corporate strategy and risk management 公司战略与风险管理5.financial management and cost management 财务成本管理6.economic laws 经济法7.taxtion laws 税法中国注册会计师协会新的职业道德规范12.the partner rotation合伙人轮换13.Listed companies 上市公司14. public interest entity 公众利益实体Unit one EthicsIntegrity 诚信Independence 独立objectivity客观和公正professional competence and due care专业胜任能力和应有的关注confidentiality保密professional behavior 良好职业行为Self-interest threat 自身利益的不利影响Self-review threat自我评价的不利影响了；Advocacy threat 过度推介的不利影响Familiarity threat密切关系的不利影响Intimidation threat 外在压力的不利影响Client acceptance 接受客户关系Engagement acceptance 承接业务Changes in a professional appointment客户变更委托Conflicts of interest 利益冲突Second opinions 第二次意见Fees 收费Marketing professional services 专业服务营销Gifts and hospitality 礼品和招待Custody of client assets 保管客户资产Requirements for objectivity 对客观和公正原则的要求Audit and review engagements审计和审阅业务Assurance engagements 鉴证业务Networks and network firms 网络和网络事务所Public interest entities公共利益实体Related entities关联实体Corporate governance（公司）治理层Documentation工作记录Engagement period业务期间Mergers and acquisitions合并和收购Financial interests经济利益Loans and guarantees贷款和担保Employment雇佣Long association with an audit client 与审计客户长期存在业务关系Preparing accounting records and financial statements编制会计记录和财务报表Recruiting services招聘服务Overdue fees逾期收费Contingent fees或有收费Unit two AccountingNotes receivable 应收票据Provision for decline in the value of inventories 存货跌价准备Investment property 投资性房地产Accounts payable 应付账款Long-term loans payable 长期借款Paid-in capital 实收资本Capital surplus 资本溢价=capital premiumsSurplus reserves 资本公积Undistributed profits 未分配利润Owner’s equity 所有者权益Comprehensive income 综合收益Research and development expense 研发费用Income tax expense 所得税费用Finished goods 产成品Work in progress 在产品Constructions in progress 在建工程Funds 基金Intangible asses 无形资产Trademarks 商标Patens 专利权Liabilities 负债Current liabilities 流动负债Accounts payable应付账款Dividend payable 应付股利Sales revenue 销售收入Sales allowances 销售折让Purchase expense 进货费用Employ welfare 员工福利Investment income 投资收益Donation income 捐赠收入Foreign exchange loss 汇兑损失Business combination企业合并Goodwill商誉Financial instrument 金融工具Provision 预计负债Registered capital注册资本Impairment loss 资产减值损失Share-based payment股份支付Earnings Per Share (EPS)每股收益Share option 期权Initial measurement 初始计量Subsequent measurement 后续计量consideration 对价capital reserve 资本公积retained earning 留存收益merger and acquisition 并购（兼并和收购）Business combination under the same control 同一控制下的企业合并Combining party 合并方Combined party 被合并方Combining date 合并日Business combination under the different control 非同一控制下的企业合并Acquirer 购买方Acquiree 被购买方Acquisition date 购买日cost method 成本法equity method 权益法acquisition method 购买法control 控制joint control 共同控制significant influence 重大影响subsidiary 子公司associate 联营企业joint venture 合资（合营）企业step acquisition 多次收购达到控制non-controlling interest 少数股东权益goodwill 商誉negative goodwill 负商誉adjusting entries 调整分录eliminate inter-company items 抵消公司间往来项目Equity settled share based payment 以权益结算的股份支付Cash settled share based payment以现金结算的股份支付Option 股票期权Grant date 授予日Vesting period 等待行权期Exercise date 行权日Stock appreciation right 股票增值权service condition 服务期限条件performance condition 业绩条件Equity instrument 权益工具Debt instrument 债务工具Redeemable preference shares 可赎回优先股Compound instrument 复合工具convertible loan stock可转换债券Held-to-maturity investments持有至到期投资Loans and receivables贷款和应收账款Available-for-sale financial assets可供出售金融资产Financial asset at fair value through profit or loss 以公允价值计量变动计入当期损益的金融资产Financial assets held for trading 交易性金融资产Derivative 衍生金融工具Hedge 套期保值Effective interest rate 实际利率Amortized cost 摊余成本Unit three AuditingAcceptable difference可接受差异High levels of assurance高水平保证Expert专家Subsequent events日后事项Material misstatement 重大错报Walkthrough test穿行测试Flow chart流程图Assertion 认定Existent存在Occurrence 发生Completeness 完整性Valuable and allocation 计价和分摊Cut off截止Accuracy准确性Inquiry询问Observation 观察Inspection检查Recalculation重新计算Gross margin毛利External audit外部审计Reasonable assurance合理保证Risk-oriented audit approach 风险导向审计方法Audit risk = material misstatement risk × detection risk=inherent risk × control risk × detection risk审计风险=重大错报风险×检查风险=固有风险×控制风险×检查风险Assessing the risk of material misstatement 评估重大错报的风险Fraud舞弊；欺诈Error 错误Professional skepticism职业怀疑Reasonable assurance合理保证Test of control控制测试Substantive procedure 实质性程序Audit evidence审计证据Assertion认定Assessment 评估Internal Control System内部控制制度Omission漏报Misstatement 错报Materiality 重要性Materiality level 重要性水平Tolerable misstatement level可容忍错报的水平Walkthrough tests 穿行测试T ests of detail 细节测试Analytical procedures 分析程序Transaction cycle交易循环Sales and trade receivables 销售和收款Purchase and trade payables 采购和付款Inventory and store存货和仓储Financing and investment筹资和投资Analytical review分析性复核Provision for doubtful debts坏账准备Letter of Confirmation函证Positive/negative confirmation积极/消极函证Authorization 授权Physical control 实物控制Segregation of duties 职责分离Letter of Engagement审计业务约定书Assurance engagement and external audit鉴证业务和外部审计Audit approach审计方法Staffing人员安排Deadline截止日期Group Audit集团审计Going concern永（持）续经营Tolerable Error可容忍错误True and fair presentation真实公允反映Types of opinion: unqualified opinion, qualified opinion, adverse opinion, disclaimer of opinion审计意见类型：无保留意见，保留意见，否定意见，无法表示意见Audit documentation: working paper审计记录：工作底稿Rely on the work of experts依靠专家工作Internal audit内部审计Audit evidence审计证据Population（样本选取的）总体Counting盘点Subsequent events随后事项（期后事项）Quality control质量控制Management representation管理层声明（书面声明）Emphasis of matter’ paragraph强调事项段Corporate governance公司治理Unit Four Financial and Cost managementPerpetuity 永续年金Advanced annuities 预付年金annuityDelayed annuities 递延年金Mean 均值Variance 方差Standard deviation 标准差Normal Distribution 正态分布Portfolio of securities 证券组合Face value/par value面值Yield to maturity 到期收益率Interest rate利率Nominal/stated interest rate票面利率Maturity到期日Expiry date到期日Required rate of return要求的报酬率CAPM: capital asset pricing model资本资产定价模型Covariance and correlation 协方差和相关性Diversifiable and non-diversifiable risks 可分散和不可分散风险Risk free rate of return无风险报酬率Risk premium风险溢价WACC加权平均资本成本Cost of debt债券资本成本Cost of equity权益资本成本Ordinary share普通股Convertible debt可转换债券Equity beta: βequity权益贝塔系数Redeem赎回At par面值DOL:经营杠杆系数degree of operating leverageDFL::财务杠杆系数degree of financing leverage DTL:总杠杆系数degree of total leverage Financial distress财务困境Dividend policy股利政策Cash dividend 现金股利Stock （scrip ）dividend 股票股利Stock split 股票分割Stock repurchase 股票回购Dividends grow at the long-term growth rate in earnings股利按长期增长率增长Payout ratio股利支付率Residual dividend policy with all distribution in the form of dividend所有剩余均以股利形式发放的剩余股利政策Regular-dividend-plus-extras policy正常股利加额股利外支付政策Leasing 租赁Convertibles 可转换债券Warrants 认股权证Preference shares 优先股Re-order再订购，重新订购Lead-time订货至交货的时间Stock out库存中断；脱销EOQ （economic order quantity）经济订货量Order cost订货成本Hold cost持有成本Large order discount大宗订货折扣Marginal costing变动成本法（边际成本法）Cost-volume-profit （CVP）本量利分析Marginal contribution边际贡献Margin of safety安全边际Variable cost变动成本Fixed cost固定成本Discretionary Fixed Cost 酌量性固定成本Committed Fixed Cost 约束性固定成本Initial public offering（IPO）首次公开发行股票Stock market 股票市场Debt ratio 资产负债率Return on assets (ROA) 资产净利率Return on equity (ROE) 权益净利率Internal growth rate内涵增长率Sustainable growth rate 可持续增长率Overall budget 全面预算Capital asset pricing model (CAMP) 资本资产定价模型Net present value (NPV) 净现值Internal rate of return (IRR) 内含报酬率Cash dividend现金股利Stock dividend股票股利Liability dividend 债务股利Performance evaluation 业绩评价Cost centre 成本中心Profit centre 利润中心Investment centre投资中心Unit Five Corporate strategy and risk managementMacro-environment: 宏观经济环境Product life cycle: 产品生命周期Porter’s five forces: 波特的五力模型Threat of New Entrants行业新进入者的威胁Threat of Substitute Products替代品的威胁Bargaining Power of customers购买商的议价能力Bargaining Power of Suppliers供应商的议价能力Competition/rivalry同业竞争Strategic group: 战略组群Segmentation: 细分Porter’s diamond: 波特的钻石模型Convergence:集中，趋同Resource audit 资源审计SWOT: SWOT模型Opportunity: 机会Threat: 威胁Strength: 优势Weakness: 劣势Resources资源Capability能力Core competence 核心竞争力Functional structure 职能结构Divisional structure （product division，geographical division）事业部结构（产品事业部、地区事业部）SBU （strategic business unit）战略业务单元Matrix organization 矩阵组织Type advantages disadvantagesEntrepreneurial 创业型Quick flexible decisionsGoal congruence快速弹性决策目标一致Too slow for large companiesToo many decisions for one personLack of specialism/expertise in some areas 缺少专业分工Functional职能型(bureaucratic) Specialization is efficient专业性强Good career opportunities andextra responsibilities好的职业机会和更多的责任Can cope with more productsthan entrepreneurial structure可以应对更多的产品Empire building 建造帝国Conflict between functions各职能之间的冲突people are too specializedBureaucratic/inflexible/slow to adapt适应性差Lack of communication between functionsDivisional事业部制组织结构•Increased staff motivation增加员工的动力•Senior managementconcentrate on overallstrategy•Flexible灵活•Can cope better with•Conflict between divisions e.g. transferprices转移价格•Extra costs through repetition of functionse.g. marketing职能部门重复增加了成本•Conflict over shared costs e.g. personnel•Lack of goal congruence缺乏目标一致diversification（多元化）than a functional structureMatrix矩阵制组织结构•Inter-functionalcommunication enhanced职能部门之间的沟通提高•Staff motivation can beimproved through varietyof work and challenges•Very flexible ( can easilyreact to changes in boththe internal and externalenvironments)•Functional managers’ expertise i s“diluted”-spread over many projects•Staff are serving two masters, conflict, roleambiguity, role overload下属有两个上司，易产生冲突，角色不清，角色工作过多•Time-consuming meetings and higheradministrative costs管理成本高增量预算（Incremental budgeting）零基预算（Zero-based budgeting）Political risk 政治风险Country risk 国家风险Project risk 项目风险Legal/compliance risk 法律/合规风险Operational risk 操作风险Commodity risk 产品风险Foreign exchange risk汇率风险Floating rate 浮动利率Fixed rate 固定利率Liquidity risk 流动性风险Credit risk 信用风险Strategic risk 战略风险Reputation risk 声誉风险Risk appetite 风险偏好Risk acceptance 风险接受Risk avoidance 风险规避Risk mitigation 风险缓释Risk transfer 风险转移Risk attitude 风险态度Financial instrument 金融工具Derivatives 衍生品Hedging 对冲/套期Forward contract 远期合约Swap 掉期/互换Options 期权Call options 看涨期权Put options 看跌期权Futures 期货Exercise price 行权价格Elapse 失效、逾期Spot rate 即期汇率Forward rate 远期汇率Premium/discount 升水/贴水Unit Six Economic law公司法律制度Company Law of the People's Republic of China证券法律制度Securities Law of the People's Republic of China破产法律制度Enterprise Bankruptcy Law of the People's Republic of China合同法律制度Contract Law of the People's Republic of China竞争法律制度Law of the People's Republic of China for Countering Unfair Competition.Partnership 合伙Partner 合伙人Company 公司Security 证券Limited liability Company 有限责任公司Company limited by shares 股份有限公司Listed company 上市公司Chief executive officer (CEO) 首席执行官Common stock 普通股Preferred stock 优先股Unit seven Tax lawValue added tax (VAT)增值税法Business tax营业税法Enterprise income tax企业所得税法Individual income tax个人所得税法Tax Planning 税务筹划。
2012注会考试常用英文测试词汇整理
2012注会考试常用英文测试词汇整理(一)科教园注册会计师辅导班老师为大家精心整理出2012年注册会计师考试常用英文测试词汇，供考生参考。
希望同学们在进行注会复习时候能够像老师这样，把各个重点整理出来，以便于以后的学习复习工作。
中国注册会计师考试英文测试词汇整理（一）现金Cash in hand银行存款Cash in bank其他货币资金-外埠存款Other monetary assets - cash in other cities其他货币资金-银行本票Other monetary assets - cashier‘s check其他货币资金-银行汇票Other monetary assets - bank draft其他货币资金-信用卡Other monetary assets - credit cards其他货币资金-信用证保证金Other monetary assets - L/C deposit其他货币资金-存出投资款Other monetary assets - cash for investment短期投资-股票投资Investments - Short term - stocks短期投资-债券投资Investments - Short term - bonds短期投资-基金投资Investments - Short term - funds短期投资-其他投资Investments - Short term - others短期投资跌价准备Provision for short-term investment长期股权投资-股票投资Long term equity investment - stocks长期股权投资-其他股权投资Long term equity investment - others长期债券投资-债券投资Long term securities investemnt - bonds长期债券投资-其他债权投资Long term securities investment - others长期投资减值准备Provision for long-term investment应收票据Notes receivable应收股利Dividends receivable应收利息Interest receivable应收帐款Trade debtors坏帐准备- 应收帐款Provision for doubtful debts - trade debtors预付帐款Prepayment应收补贴款Allowance receivable其他应收款Other debtors坏帐准备- 其他应收款Provision for doubtful debts - other debtors其他流动资产Other current assets物资采购Purchase原材料Raw materials包装物Packing materials低值易耗品Low value consumbles材料成本差异Material cost difference自制半成品Self-manufactured goods库存商品Finished goods商品进销差价Difference between purchase & sales of commodities委托加工物资Consigned processiong material委托代销商品Consignment-out受托代销商品Consignment-in分期收款发出商品Goods on instalment sales存货跌价准备Provision for obsolete stocks待摊费用Prepaid expenses待处理流动资产损益Unsettled G/L on current assets待处理固定资产损益Unsettled G/L on fixed assets委托贷款-本金Consignment loan - principle委托贷款-利息Consignment loan - interest委托贷款-减值准备Consignment loan - provision固定资产-房屋建筑物Fixed assets - Buildings固定资产-机器设备Fixed assets - Plant and machinery固定资产-电子设备、器具及家具Fixed assets - Electronic Equipment, furniture and fixtures固定资产-运输设备Fixed assets - Automobiles。
2012CPA综合阶段英语—经济法
Economic Law01. Company Law词汇Initiator：发起人；创始者Stock flotation：募集设立Promotion：发起设立Object：对象Registered capital：注册资本Subscription：认购Down payment：（分期付款中的）头期款；预付定金Breach of contract：合同违约Registration application：登记申请Stipulate：（动词）规定Organ of power：权力机关；权力机构Unrecovered loss：未弥补的损失In presence：出席Dissolution：解散；（契约等的）解除Article 81 When a joint stock limited company is established by promotion, its registered capital shall be the total capital stock subscribed for by all the initiators as registered in the company registration authority. The minimum amount of initial capital contributions to be made by all initiators shall be not less than 20% of the total registered capital, and the remaining amount shall be paid off by the initiators within 2 years as of the day when the company is established, while for an investment company, the remaining amount may be paid off within 5 years. Before the registered capital is paid off, no stock may be offered to others for subscription. Where a joint stock limited company is established by stock floatation, its registered capital shall be the total actually paid capital stock as registered in the company registration authority. The minimum amount of the registered capital of a joint stock limited company shall be RMB 5 million Yuan. If any law or administrative regulation prescribes a relatively higher minimum amount of registered capital, such provision shall be followed.第八十一条股份有限公司采取发起设立方式设立的，注册资本为在公司登记机关登记的全体发起人认购的股本总额。
英语单词-注会综合
英文中文structure构成，结构conclude 结束，推断，得出结论informed掌握信息的weighing衡量entitle有权，有资格entities实体，独立体create创造，产生direct/indirect直接；间接self-interest自身利益immediate主要的，立即的temporary暂时的，临时的assignment任务，分配，委派serve (为)服务，任职，提供recently最近employer 雇主，老板，雇佣者employee雇员，员工specific具体的，特定的director主管，董事，导演association 协会，联合，友谊，关联constradiction矛盾，对立，否认inconsistent矛盾的，不一致的acceptable可接受的assess评估precondition前提preparation准备necessary必要的satisfactory令人满意的contronllabel可控制的skepticism怀疑attitude态度ethical道德的combin联合，结合approach 方法，接近，着手处理substantive 实质的，本质的，真实的procedure程序，过程emphasize强调，着重sufficient充分的，足够的adequate充分的，足够的appropriate 适当的，占用，拨出relevant相关的relevance相关，相关性reliable可靠的reliability可靠性，可靠程度available 可得到的，可利用的potential潜在的appoint任命，委派，约定aggregate合计，总计ommission省略，遗漏，疏忽individually分别地，各自的influence影响conduct 控制，组织，安排，实施，执行equivalent 相等的，等效的，等价的prevailing主要的，普遍的existence存在allocation分配，representation表现，陈述verify核实，证明，判定intend意欲，计划material重要的occurrence发生completeness完整性accuracy准确性cut-off截止presentation列报disclosure披露reliable可靠的precise准确的、清晰的feasible可行的convert转变、兑换、换算strategy策略、战略explicit 明确的，清楚的，直率的implicit暗示的，含蓄的embody表现，象征，包含otherwise 否则，别的，不同的population总体sample样本random随机的，偶然的haphazard随意的，任意的tolerable可忍受的stratification分层materiality重要性external外部的，外面的acknowledge承认，认可responsibility责任，职责respect 尊重，遵守，某方面establish建立confidential保密的，秘密的justify证明……是正当的permanent永久的，持久的documentation 记录，事实的证据，参考资料assist 帮助，援助，参加，出席identify识别，确定inspection检查tangible 确实的，真实的，有形资产inquiry询问regard关注，注意，问候litigation诉讼claim索取，索赔plausible貎似有理的involvement参与，牵连suitable适当的depreciate贬值，跌价，轻视environment环境absolute完全的，绝对的draw 拖，拉，吸引，拨出base基于，根据persuasive有说服力的conclusive 令人信服的，确凿的objective目标positive积极的negative 消极的,否认的，负的confirmation函证，确认，证实accountability负责complilation编辑，汇编property财产stewardship 管理工作，代理工作，管理责任deficiency 缺乏，不足，缺陷，缺点exemption豁免，免除，免税fraud 欺诈，骗子，冒牌货enhance提高，增加，加强evaluate评价implementation成就，贯彻segregation分离，隔离monitor 监督，监控，记录，显示屏，屏幕bias偏向respond回应，响应indication指示，象征，表明impartial公平的，公正的particular特别的，特色amount数量，总额，总计likelihood可能性，可能authority授权，权限，职权authorize授权，批准board董事会，船上minutes 会议记录，备忘录，笔记significant 重要的，有意义的，标志expenditure花费，支出，经费purchase采购，购买authentication 认证，鉴定，证明，身价验证predict预测，预知predictability 可预测性，可预见性predictable 可预见的，可预测的narrative故事，叙述questionnaire调查表，问卷flowchart流程图checklist清单，检查表implication暗示，含义susceptible易受影响的overstatement多计，虚增，夸大understatement少报，保守的陈述abonormal异常的subjectivity主观measurement量度，份量，尺寸uncertainty不确定，不可靠therefore因此confirm确认，确定requisition请购，请购单procurement采购，获得inventory 存货清单，清查，财产目录obsolete淘汰，过时的obsolescence过时，陈旧dispatch分派，派遣reimburse清偿，偿还，赔偿reimbursement清偿，偿还，赔偿remit汇款remittance汇款perpetual永久的，不断的context背景，环境manifest 明显的，显示，表明attempt试图，尝试overstate夸大，夸张liquidity流动性，流动资产sequence顺序permission允许，批准grant 同意，承认，授予，拨款netotiable 可协商的，可商量的securities 要流通证券，有价证券reconciliation 一致，和解，和谐，服从explanation解释correspond符合，一致，相应coherence一致，连贯性initial最初的，开始的fund基金，储备，现款subsidiary附带的，次要的ledger分类账adjustment调解，调整spreadsheet电子数据表supervision监督，管理review 复核，复习，复查，评论previously事先，以前shareholder股东correspondence通信，信件，函件instance例子，情况，建议non-compliance不遵守，违法license 许可证，同意，特许regulatory监管的，调整的error错误opportunity机会perpetrate犯(罪)，做(恶) fraudulent欺诈的，欺骗的collusion合谋，共谋，勾结conceal隐瞒，隐藏accompany陪同，附加，补充override凌驾manipulate操作，处理，操纵similar类似的misappropriation侵占，挪用，滥用intentional国际的，国家的motive动机rationalization合理化assumption假设，假想，承担assume假设，承担certain某些，确定的modification修正，修改，变更prepare编制，准备produce出具，生产modify修改，改变qualify 限定，达标，合格，修饰disclaimer否认声明，放弃pervasive广泛的pervasiveness广泛，广泛性aware知道的，意识到的issue发布，发行，问题proper适当的restate重述revision修改，修订communicate交流，沟通apparent显然的，易见的withdraw撤销，撤退，提款recall召回，撤销，取消gravity严重，严肃，重力prohibit禁止practical 实际的，可行的，可用的,可实现的warehouse仓库，存入仓库independent自主的，独立的execution实行，执行，完成re-perform重新执行describe描述explain解释，说明reconcile调节，使一致examine检查，检测scrutinize 仔细检查，彻底检查calculate计算restrict限制trace追溯，痕迹，踪迹observe观察，遵守obsevation观察，遵守investigate调查，研究vouch审核，核定ascertain确定，查明supervise监督，指导approve批准，同意organisation组织，机构practice练习，实行，惯例amortization摊销，分期偿还commence开始，着手fundamental基本的，重要的compare比较，比拟，构成improve改进，改善，提高numerical数字的，数值的wealth财富moral道德的hazard冒险，危险，机会ethic道德，伦理equity公平，股票的derivative 衍生的，导出的，拷贝的derivatives金融衍生工具pension养老金，退休金investor投资者，出资人stakeholder利益相关方solvency偿付能力、溶解力conservative保守的proficiency熟练，精通assertion认定effect 影响，效果，印象，引起，产生discount折扣，折现，贴现perpetuity 永续年金，不可兑换的公司债券variance方差portfolio 文件夹，公文包，组合correlation相关性covariance协方差bond债券convertible可变换的coupon优惠券，息票constant持续的，永恒的performance履行，表现，演出situation情况，位置，形势option期权，选择，选项outflow流出inflow流入budget 预算，低价的，便宜的replacement更新，替代，归还advantage有利于，促进premium 保险费用，费用，奖励，期权金expand扩张，扩展abandon放弃，丢弃，终止convey传达、传递、运送residual残留的，剩余underwrite承购包销warrants认股权证mandatory强制的，命令的moderate 稳健的，温和的，中等的constrictive压缩的，紧缩的speculative投机的，推理的precautionary预防的，小心的accelerate加快，加速payables应付账款prepayment预付账款character品质capacity能力capital资本collateral抵押condition条件successive连续的，继承的aggressive 侵略的，有进取心的compensate补偿，弥补，报酬labor劳动，人工overhead 上面的，经常的，管理的，管理费用absorption吸收，合并，专注marginal 边缘的，临界的，最低限度的apportion分摊，分配attainable 可到达的，可得到的precision准确性、准确的beneficial有利的，有益的innovation创新vision愿景pattern模式perspective观念comprise 包括，包含，由……组成macro宏观的，巨大的growth成长期decline衰退期，减少substitute代替，替换competition比赛，竞争rivalry竞争，对抗，竞赛barrier障碍，栅栏introduction 起步期，介绍，引言exert发挥，运用scale规模，测量，衡量subsidy补贴，津贴know-how专有技术patent专利权，专利的differentiation差异化，区别brand品牌loyalty忠诚度switch转换dominant支配的，统治的unique唯一的，独特的intensity强度，紧张existing现有的，目前的strategic战略的，重要的rare 罕见的，特殊的，优秀的primary 主要的，首要的，原始的，基本的secondary中等的，辅助的inbound 回境的，到达的，进货outbound开往外地的，发货logistic后勤，物流，逻辑infrastucture基础设施benchmarking 基准分析，标杆管理integrative整体的，综合的horizontal水平的，平层的vertical垂直的，竖立的stability稳定、坚定defense防卫retrenchment节省，删除turnaround转变，加油divestiture脱去，剥夺liquidation清算,清偿，结算penetration渗透，穿透diversification多样化，变化takeover收购，接管acquisition收购，购买merger吸收合并consolidation新设合并conglomerate合成物、组合物consequent顺向的，必然的alliance联盟venture冒险franchise特许经营preliminary初步的，初级的wholesaler批发商retail零售synergy协同，协同作用feasibility可行性scenario情景centralization集权型decentralization分权型hierarchy层级，等级制度subordinate 下级，从属的，次要的entrepreneurial创业的division部门，分开，除法geographical区域的，地理的segmentation分割，分节matirx矩阵，模型，子宫multinational跨国的，多国的static静态的dynamic动态的complex复杂的machine机器mechanical机械的promotion 促销,促进，提升，升级，发起设立place地点organic 组织的，有机的，根本的discrimination歧视，辨别，区别recruit招聘preventive防止，预防的appraisal评价，鉴定occasional偶然的，临时的critical危险的，批评的predictive预言性的forgo放弃harvest收获divest剥夺substantial 大量的，重大的，本质defect缺点，欠缺，毛病mitigation缓释translate翻译，解释，转化parity平价，平等，同等swap掉期，互换bilateral双边的，双向的multilateral多边的elapse逾期，时间流逝bankrupt破产spin-out分析，衍生公司privatization私有化divestment剥夺，夺取，脱去exception例外，反对，除外derive源于，来自，得到executive 总经理，行政部门，执行的，管理的outsource外包facilities工具，天资progress前进，进步，发展raw生的，未加工的conversion变换，转变merchandize商品affiliate 使紧密联系，加入，与……有关individual 个别的，分别的,个人的，独特的，个人，个体respective个别的，分别的matual相互的，共同的cumulative累积的contribution贡献，捐赠distribution分配，分布contingency或有事项probable很可能possible可能remote极小可能boot补价ancillary 辅助的，补充的，助手retrospective可追溯的prospective未来的，预期的morality道德infringe侵犯，侵害formality手续，礼节representative 代表，议员，典型的prescribe规定,指定succeed继承，接替senior较训的，上级branch分公司civil 民间的，文明的，市民的several 专有的，独占的，各自的supervisor监督者,监事convention2 convene召集，集合assembly集会，集合affirmative 肯定的，积极的，乐观的vocational职业的evade逃避，避开，规避abuse滥用，侮辱status地位，情形，状态juridical司法的，裁判的resolution决议,决心，解决convoke召集，集合revoke撤回，取消，废除initiate开始，发起，传授quorum法定人数void无效的collective 集体的，共同的，集团affix署名signature签名，署名intellectual智力的，知识分子breach违反，破坏，缺口verification证明，证实institution机构，制度，惯例entrust委托，交托，信托preemptive有先买权的adopt采取，收养adapt 适应于，改写，改变waive放弃consecutive连续的dissolution解散raise 募集，上升，提出，提高inherit继承initiator发起人prospectus招股说明书pecuniary金钱的counterfoil存根，票据preserve保存attorney代理人，律师secretary秘书endorsement背书stipulate约定，规定offence犯罪，过错，违反penalty惩罚，刑罚corruption贪污，腐败bribery贿赂encroachment侵占，侵入fidelity忠诚，尽责corporate 公司的，法人的，团体的acceptance接收，承诺，承兑survive幸存，活下来deregister撤销登记plead请求，恳求draw提取admonish警告，告诫confiscate没收，充公sanction处罚，制裁，批准liable 有责任的,有义务的clamp强加，压制，夹子constitute构成，组成，设立relinquish放弃，放手，废除integrity诚实，正直creditworthy信用，有信誉的utilize利用，使用organ机构，元件inducement诱导，劝诱，动机recommendation推荐，建议persist坚持，继续存在surpass超越，胜过，优于tenure 任期，占有，土地使用权，授予……终身职位proxy 代理人，代理权，委托书exclusive 单独的，专用的，高级的residing居住，定居，属于underwriting包销，保险业canvass 游说，劝诱，讨论，彻底检查principal 主要的，资本的，本金的，首长，负责人,委托人，当事人participant参与者，参加的suspend暂停terminate终止deficit损失divulge泄露，暴露functionary 公务员，官员，职务上的discard抛弃，丢弃mortgage抵押damage损害，毁坏collaborate合作，协作pursuant依照的，追踪的affect影响，情感，感动fabricate伪造disseminate宣传，散布，传播inveigle诱骗，诱使tender提出，投标overstep逾越，超出dissolve解散，分散，溶解conclude达成，结论，结束council理事会disqualify取消……的资格irregularity不规则，非正式disciplinary纪律的，惩罚的conduct 组织，引导，安排，指挥，执行brokerage 经纪业，手续费，佣金interfere干涉，妨碍insolvent破产的，破产者bidding出价，投标practitioner从业者trusteeship托管disturb妨碍，打扰，烦扰injure损害，毁坏，伤害rectification重整take-over接管，接收cancellation撤销custody 监管，拘留，抚养权，监护权malfunction故障，失灵recourse追索权mediate调解obstruct阻碍，妨碍suspect怀疑，嫌疑犯instigate指使，唆使，教唆undertake从事，承担，同意bankruptcy破产community 团体，共同体，社区declaration宣告，公告，声明compromise和解conciliation和解，调解，调停hearing审讯，审理respondent被告，被申请人ground根据，理由，原因demurral导言，反对legitimate合法的，合理的appeal上诉rescind解除，废除，撤回rescission取消，废除perform 履行，执行，完成，表演，扮演notify通知，布告preservation 保护，保存，保留，维护，保持arbitration仲裁supreme最高的intermediary中间的，中介agency机构，代理assume 假定，取得，担任，承担deprive剥夺，夺去qualification资格，条件，授权certificate文凭，证明书quit 离开，辞职，放弃，停止resignation辞职，顺从，听从justifiable正当的embezzle盗用。
英语单词-注会综合
财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管
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
财务成本管理
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（β ）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 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
租赁期
租赁资产 承租率 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
财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管 财管
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
2012注会考试常见英语词汇汇总(二)
2012注会考试常见英语词汇汇总（二）递延税款贷项 Deferred taxation credit股本 Share capital已归还投资 Investment returned利润分配-其他转入 Profit appropriation - other transfer in利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 利润分配-提取储备基金 Profit appropriation - reserve fund利润分配-提取企业发展基金 Profit appropriation - enterprise development fund利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund利润分配-利润归还投资 Profit appropriation - return investment by profit 利润分配-应付优先股股利 Profit appropriation - preference shares dividends 利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares期初未分配利润 Retained earnings, beginning of the year资本公积-股本溢价 Capital surplus - share premium资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve资本公积-接受现金捐赠 Capital surplus - cash donation资本公积-股权投资准备 Capital surplus - investment reserve资本公积-拨款转入 Capital surplus - subsidiary资本公积-外币资本折算差额 Capital surplus - foreign currency translation 资本公积-其他 Capital surplus - others盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve盈余公积-法定公益金 Surplus reserve - statutory welfare reserve盈余公积-储备基金 Surplus reserve - reserve fund盈余公积-企业发展基金 Surplus reserve - enterprise development fund盈余公积-利润归还投资 Surplus reserve - reture investment by investment 主营业务收入 Sales主营业务成本 Cost of sales主营业务税金及附加 Sales tax营业费用 Operating expenses管理费用 General and ad-ministrative expenses财务费用 Financial expenses投资收益 Investment income其他业务收入 Other operating income营业外收入 Non-operating income补贴收入 Subsidy income其他业务支出 Other operating expenses营业外支出 Non-operating expenses所得税 Income tax一、资产类 assets现金 cash on hand银行存款 cash in bank其他货币资金 other cash and cash equivalent短期投资 short-term investment短期投资跌价准备 short-term investments falling price reserve应收票据 notes receivable应收股利 dividend receivable应收利息 interest receivable应收帐款 accounts receivable坏帐准备 bad debt reserve预付帐款 advance money应收补贴款 cover deficit receivable from state subsidize其他应收款 other notes receivable在途物资 materials in transit原材料 raw materials包装物 wrappage低值易耗品 low-value consumption goods库存商品 finished goods委托加工物资 work in process-outsourced委托代销商品 trust to and sell the goods on a commission basis受托代销商品 commissioned and sell the goods on a commission basis 存货跌价准备 inventory falling price reserve分期收款发出商品 collect money and send out the goods by stages 待摊费用 deferred and prepaid expenses长期股权投资 long-term investment on stocks长期债权投资 long-term investment on bonds长期投资减值准备 long-term investment depreciation reserve固定资产 fixed assets累计折旧 accumulated depreciation工程物资 project goods and material在建工程 project under construction固定资产清理 fixed assets disposal无形资产 intangible assets开办费 organization/preliminary expenses长期待摊费用 long-term deferred and prepaid expenses待处理财产损溢 wait deal assets loss or income负债类 debts短期借款 short-term loan应付票据 notes payable应付帐款 accounts payable预收帐款 advance payment代销商品款 consignor payable应付工资 accrued payroll应付福利费 accrued welfarism应付股利 dividends payable应交税金 tax payable其他应交款 accrued other payments其他应付款 other payable预提费用 drawing expenses in advance 长期借款 long-term loan应付债券 debenture payable长期应付款 long-term payable递延税款 deferred tax住房周转金 revolving fund of house 三、所有者权益 owners equity股本 paid-up stock资本公积 capital reserve盈余公积 surplus reserve本年利润 current year profit利润分配 profit distribution四、成本类 cost生产成本 cost of manufacture制造费用 manufacturing overhead五、损益类 profit and loss (p/l)主营业务收入 prime operating revenue 其他业务收入 other operating revenue折扣与折让 discount and allowance投资收益 investment income补贴收入 subsidize revenue营业外收入 non-operating income主营业务成本 operating cost主营业务税金及附加 tax and associate charge 其他业务支出 other operating expenses存货跌价损失 inventory falling price loss营业费用 operating expenses管理费用 general and ad-ministrative expenses 财务费用 financial expenses营业外支出 non-operating expenditure所得税 income tax以前年度损益调整 adjusted p/l for prior year。
2012CPA综合阶段英语—财管
Financial Management and Cost Management01. Financing Sources词汇：Finance lease：融资租赁Lessee：承租人Lessor：出租人Minimum lease payment：最低租赁付款额Operating lease：经营租赁Warrant：认股权证Convertible bond：可转换债券Redeemable：可赎回的Other long-term finance 其他长期筹资Finance Lease1.The lease transfers ownership of the asset to the lessee by the end of the lease term.2.The lessee has the option to buy the asset at a price expected to be lower than fair value at the time the option is exercised.3.The lease term is for the major part of the economic life of the asset.4.At the beginning of the lease, the present value of the minimum lease payments （MLPˊs）is approximately equal to the fair value of the asset.5.The leased assets are of a specialized nature so that only the lessee can use them without major modification.融资租赁：·在租赁期届满时，租赁资产的所有权转移给承租人·承租人有购买租赁资产的选择权，所订立的购买价格预计将远低于行使选择权时租赁资产的公允价值·租赁期占租赁资产可使用年限的大部分·租赁开始日最低租赁付款额的现值几乎相当于租赁开始日租赁资产的公允价值·租赁资产性质特殊，如果不做重新改制，只有承租人才能使用Warrants 认股权证Warrants is a type of certificate issued by entity to shareholders, which allows holders to purchase prescribed amount of shares at prescribed price in the given period.认股权证是公司向股东发放的一种凭证，授权其持有者在一个特定期间以特定价格购买特定数量的公司股票。
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2012注会综合英语词汇总结Introductionprehensive stage 综合阶段2.auditing 审计3.accounting 会计4.corporate strategy and risk management 公司战略与风险管理5.financial management and cost management 财务成本管理6.economic laws 经济法7.taxtion laws 税法中国注册会计师协会新的职业道德规范12.the partner rotation 合伙人轮换13.Listed companies 上市公司14. public interest entity 公众利益实体Unit one EthicsIntegrity 诚信Independence 独立objectivity客观和公正professional competence and due care专业胜任能力和应有的关注confidentiality保密professional behavior 良好职业行为Self-interest threat 自身利益的不利影响Self-review threat自我评价的不利影响Advocacy threat 过度推介的不利影响Familiarity threat密切关系的不利影响Intimidation threat 外在压力的不利影响Client acceptance 接受客户关系Engagement acceptance 承接业务Changes in a professional appointment客户变更委托Conflicts of interest 利益冲突Second opinions 第二次意见Fees 收费Marketing professional services 专业服务营销Gifts and hospitality 礼品和招待Custody of client assets 保管客户资产Requirements for objectivity 对客观和公正原则的要求Audit and review engagements审计和审阅业务Assurance engagements 鉴证业务Networks and network firms 网络和网络事务所Public interest entities公共利益实体Related entities关联实体Corporate governance（公司）治理层Documentation工作记录Engagement period业务期间Mergers and acquisitions合并和收购Financial interests经济利益Loans and guarantees贷款和担保Employment雇佣Long association with an audit client 与审计客户长期存在业务关系Preparing accounting records and financial statements 编制会计记录和财务报表Recruiting services招聘服务Overdue fees逾期收费Contingent fees或有收费Unit two AccountingNotes receivable 应收票据Provision for decline in the value of inventories 存货跌价准备Investment property 投资性房地产Accounts payable 应付账款Long-term loans payable 长期借款Paid-in capital 实收资本Capital surplus 资本溢价=capital premiumsSurplus reserves 资本公积Undistributed profits 未分配利润Owner’s equity 所有者权益Comprehensive income 综合收益Research and development expense 研发费用Income tax expense 所得税费用Finished goods 产成品Work in progress 在产品Constructions in progress 在建工程Funds 基金Intangible asses 无形资产Trademarks 商标Patens 专利权Liabilities 负债Current liabilities 流动负债Accounts payable应付账款Dividend payable 应付股利Sales revenue 销售收入Sales allowances 销售折让Purchase expense 进货费用Employ welfare 员工福利Investment income 投资收益Donation income 捐赠收入Foreign exchange loss 汇兑损失Business combination企业合并Goodwill商誉Financial instrument 金融工具Provision 预计负债Registered capital注册资本Impairment loss 资产减值损失Share-based payment股份支付Earnings Per Share (EPS)每股收益Share option 期权Initial measurement 初始计量Subsequent measurement 后续计量consideration 对价capital reserve 资本公积retained earning 留存收益merger and acquisition 并购（兼并和收购）Business combination under the same control 同一控制下的企业合并Combining party 合并方Combined party 被合并方Combining date 合并日Business combination under the different control 非同一控制下的企业合并Acquirer 购买方Acquiree 被购买方Acquisition date 购买日cost method 成本法equity method 权益法acquisition method 购买法control 控制joint control 共同控制significant influence 重大影响subsidiary 子公司associate 联营企业joint venture 合资（合营）企业step acquisition 多次收购达到控制non-controlling interest 少数股东权益goodwill 商誉negative goodwill 负商誉adjusting entries 调整分录eliminate inter-company items 抵消公司间往来项目Equity settled share based payment 以权益结算的股份支付Cash settled share based payment以现金结算的股份支付Option 股票期权Grant date 授予日Vesting period 等待行权期Exercise date 行权日Stock appreciation right 股票增值权service condition 服务期限条件performance condition 业绩条件Equity instrument 权益工具Debt instrument 债务工具Redeemable preference shares 可赎回优先股Compound instrument 复合工具convertible loan stock可转换债券Held-to-maturity investments持有至到期投资Loans and receivables贷款和应收账款Available-for-sale financial assets可供出售金融资产Financial asset at fair value through profit or loss 以公允价值计量变动计入当期损益的金融资产Financial assets held for trading 交易性金融资产Derivative 衍生金融工具Hedge 套期保值Effective interest rate 实际利率Amortized cost 摊余成本Unit three Auditing Acceptable difference可接受差异High levels of assurance高水平保证Expert专家Subsequent events日后事项Material misstatement 重大错报Walkthrough test穿行测试Flow chart流程图Assertion 认定Existent存在Occurrence 发生Completeness 完整性Valuable and allocation 计价和分摊Cutoff截止Accuracy准确性Inquiry询问Observation 观察Inspection检查Recalculation重新计算Gross margin毛利External audit外部审计Reasonable assurance合理保证Risk-oriented audit approach 风险导向审计方法Audit risk = material misstatement risk × detection risk =inherent risk × control risk × detection risk审计风险=重大错报风险×检查风险=固有风险×控制风险×检查风险Assessing the risk of material misstatement 评估重大错报的风险Fraud舞弊；欺诈Error 错误Professional skepticism职业怀疑Reasonable assurance合理保证Test of control控制测试Substantive procedure 实质性程序Audit evidence审计证据Assertion认定Assessment 评估Internal Control System内部控制制度Omission漏报Misstatement 错报Materiality 重要性Materiality level 重要性水平Tolerable misstatement level可容忍错报的水平Walkthrough tests 穿行测试Tests of detail 细节测试Analytical procedures 分析程序Transaction cycle交易循环Sales and trade receivables 销售和收款Purchase and trade payables 采购和付款Inventory and store存货和仓储Financing and investment筹资和投资Analytical review分析性复核Provision for doubtful debts坏账准备Letter of Confirmation函证Positive/negative confirmation积极/消极函证Authorization 授权Physical control 实物控制Segregation of duties 职责分离Letter of Engagement审计业务约定书Assurance engagement and external audit鉴证业务和外部审计Audit approach审计方法Staffing人员安排Deadline截止日期Group Audit集团审计Going concern永（持）续经营Tolerable Error可容忍错误True and fair presentation真实公允反映Types of opinion: unqualified opinion, qualified opinion, adverse opinion, disclaimer of opinion审计意见类型：无保留意见，保留意见，否定意见，无法表示意见Audit documentation: working paper审计记录：工作底稿Rely on the work of experts依靠专家工作Internal audit内部审计Audit evidence审计证据Population（样本选取的）总体Counting盘点Subsequent events随后事项（期后事项）Quality control质量控制Management representation管理层声明（书面声明）Emphasis of matter’ paragraph强调事项段Corporate governance公司治理Unit Four Financial and Cost management Perpetuity 永续年金Advanced annuities 预付年金Delayed annuities 递延年金Mean 均值Variance 方差Standard deviation 标准差Normal Distribution 正态分布Portfolio of securities 证券组合Face value/par value面值Yield to maturity 到期收益率Interest rate利率Nominal/stated interest rate票面利率Maturity到期日Expiry date到期日Required rate of return要求的报酬率CAPM: capital asset pricing model资本资产定价模型Covariance and correlation 协方差和相关性Diversifiable and non-diversifiable risks 可分散和不可分散风险Risk free rate of return无风险报酬率Risk premium风险溢价WACC加权平均资本成本Cost of debt债券资本成本Cost of equity权益资本成本Ordinary share普通股Convertible debt可转换债券Equity beta: β equity权益贝塔系数Redeem赎回At par面值DOL:经营杠杆系数degree of operating leverage DFL::财务杠杆系数degree of financing leverage DTL:总杠杆系数degree of total leverageFinancial distress 财务困境Dividend policy股利政策Cash dividend 现金股利Stock （scrip ）dividend 股票股利Stock split 股票分割Stock repurchase 股票回购Dividends grow at the long-term growth rate in earnings 股利按长期增长率增长Payout ratio股利支付率Residual dividend policy with all distribution in the form of dividend所有剩余均以股利形式发放的剩余股利政策Regular-dividend-plus-extras policy正常股利加额股利外支付政策Leasing 租赁Convertibles 可转换债券Warrants 认股权证Preference shares 优先股Re-order再订购，重新订购Lead-time订货至交货的时间Stock out库存中断；脱销EOQ （economic order quantity）经济订货量Order cost订货成本Hold cost持有成本Large order discount大宗订货折扣Marginal costing变动成本法（边际成本法）Cost-volume-profit （CVP）本量利分析Marginal contribution边际贡献Margin of safety安全边际Variable cost变动成本Fixed cost固定成本Discretionary Fixed Cost 酌量性固定成本Committed Fixed Cost 约束性固定成本Initial public offering（IPO）首次公开发行股票Stock market 股票市场Debt ratio 资产负债率Return on assets (ROA) 资产净利率Return on equity (ROE) 权益净利率Internal growth rate内涵增长率Sustainable growth rate 可持续增长率Overall budget 全面预算Capital asset pricing model (CAMP) 资本资产定价模型Net present value (NPV) 净现值Internal rate of return (IRR) 内含报酬率Cash dividend现金股利Stock dividend股票股利Liability dividend 债务股利Performance evaluation 业绩评价Cost centre 成本中心Profit centre 利润中心Investment centre投资中心Unit Five Corporate strategy and risk management Macro-environment: 宏观经济环境Product life cycle: 产品生命周期Porter’s five forces: 波特的五力模型Threat of New Entrants行业新进入者的威胁Threat of Substitute Products替代品的威胁Bargaining Power of customers购买商的议价能力Bargaining Power of Suppliers供应商的议价能力Competition/rivalry同业竞争Strategic group: 战略组群Segmentation: 细分Porter’s diamond: 波特的钻石模型Convergence:集中，趋同Resource audit 资源审计SWOT: SWOT模型Opportunity: 机会Threat: 威胁Strength: 优势Weakness: 劣势Resources资源Capability能力Core competence 核心竞争力Functional structure 职能结构Divisional structure （product division，geographical division）事业部结构（产品事业部、地区事业部）SBU （strategic business unit）战略业务单元增量预算（Incremental budgeting）零基预算（Zero-based budgeting）Political risk 政治风险Country risk 国家风险Project risk 项目风险Legal/compliance risk 法律/合规风险Operational risk 操作风险Commodity risk 产品风险Foreign exchange risk汇率风险Floating rate 浮动利率Fixed rate 固定利率Liquidity risk 流动性风险Credit risk 信用风险Strategic risk 战略风险Reputation risk 声誉风险Risk appetite 风险偏好Risk acceptance 风险接受Risk avoidance 风险规避Risk mitigation 风险缓释Risk transfer 风险转移Risk attitude 风险态度Financial instrument 金融工具Derivatives 衍生品Hedging 对冲/套期Forward contract 远期合约Swap 掉期/互换Options 期权Call options 看涨期权Put options 看跌期权Futures 期货Exercise price 行权价格Elapse 失效、逾期Spot rate 即期汇率Forward rate 远期汇率Premium/discount 升水/贴水Unit Six Economic law公司法律制度Company Law of the People's Republic of China证券法律制度Securities Law of the People's Republic of China破产法律制度Enterprise Bankruptcy Law of the People's Republic of China合同法律制度Contract Law of the People's Republic of China竞争法律制度Law of the People's Republic of China for Countering Unfair Competition.Partnership 合伙Partner 合伙人Company 公司Security 证券Limited liability Company 有限责任公司Company limited by shares 股份有限公司Listed company 上市公司Chief executive officer (CEO) 首席执行官Common stock 普通股Preferred stock 优先股Unit seven Tax lawValue added tax (V AT)增值税法Business tax营业税法Enterprise income tax企业所得税法Individual income tax个人所得税法Tax Planning 税务筹划。