21. 481 Risk management

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特种设备安全管理A题库401-600

特种设备安全管理A题库401-600

401.()操作人员在压力容器开、停车操作中,开、停车速度不能过快,防止操作不当发生事故。

402.()对盛装液化气体的储存容器应严格按照规定充装系数充装,严禁过量充装。

(1分) 403.()压力表表盘直径不能太小,一般应不小于50mm。

(1分)404.()安全阀泄放装置适用于装在各种类型介质的压力容器上。

(1分)405.()薄膜应力是操作压力以及容器承受自重、风、地震等载荷在容器壁上产生的应力(1分)406.()《特种设备安全法》规定,负责特种设备安全监督管理的部门应当加强特种设备质量宣传教育,普及特种设备质量知识,增强社会公众的特种设备质量意识。

(1分) 407.()没有监督检验单位出具的《压力管道安装安全质量监督检验报告》或监督检验结论为不合格的,工程不得竣工验收,不得投入使用。

(1分)408.()压力管道是一种特种设备,实行国家安全监察。

(1分)409.()《压力管道元件制造许可规则》规定,特种设备制造许可证有效期为10年。

(1分) 410.()压力管道进行重大的技术改造时,其技术和管理要求应与新建的压力管道要求一致。

411.()在用工业管道定期检验分为宏观检验和全面检验。

(1分)412.()从事压力管道设计的单位,必须具有相应级别的设计资格,取得《特种设备生产许可证》,方可进行设计工作。

(1分)413.()取得设计许可证的设计单位内的设计人员可以直接进行设计工作,不需要任何考核。

414.()设计单位对设计文件的质量负责。

(1分)415.()获得《特种设备生产许可证》的制造单位,应当在其制造的压力管道元件产品上使用“许可标志”和许可证号。

(1分)416.()吊运熔融金属的桥式起重机的定期检验每2年1次。

(1分)417.()起重机械进行起重作业时,工件埋在地下不吊。

(1分)418.()工作中突然断电后,在重新工作前,应检查起重机动作是否都正常。

(1分) 419.()起重机械定期检验周期最长不超过1年。

风险管理的定义、分类全解析

风险管理的定义、分类全解析

风险管理之中包括了对风险的量度、评估和应变策略。

理想的风险管理,是一连串排好优先次序的过程,使之中的可以引致最大损失及最可能发生的事情优先处理、而相对风险较低的事情则押后处理。

现实情况里,优化的过程往往很难决定,因为风险和发生的可能性通常并不一致,所以要权衡两者的比重,以便作出最合适的决定。

风险管理亦要面对有效资源运用的难题。

这牵涉到机会成本(opportunity cost) 的因素。

把资源用于风险管理,可能使能运用于有回报活动的资源减低;而理想的风险管理,正希翼能够花至少的资源去去尽可能化解最大的危机。

“风险管理”曾经在1990 年代西方商业界前往中国进行投资的行政人员必修科目。

当年不少MBA 课程都额外加入“风险管理”的环节。

风险管理( risk management)在降低风险的收益与成本之间进行权衡并决定采取何种措施的过程。

确定减少的成本收益权衡方案 (trade-off) 和决定采取的行动计划 (包括决定不采取任何行动)的过程成为风险管理。

首先,风险管理必须识别风险。

风险识别是确定何种风险可能会对企业产生影响,最重要的是量化不确定性的程度和每一个风险可能造成损失的程度。

其次,风险管理要着眼于风险控制,公司通常采用积极的措施来控制风险。

通过降低其损失发生的概率?缩小其损失程度来达到控制目的。

控制风险的最有效方法就是制定切实可行的应急方案,编制多个备选的方案,最大限度地对企业所面临的风险做好充分的准备。

当风险发生后,按照预先的方案实施,可将损失控制在最低限度。

再次,风险管理要学会规避风险。

在既定目标不变的情况下,改变方案的实施路径,从根本上消除特定的风险因素。

例如设立现代激励机制、培训方案、做好人材备份工作等等,可以降低知识员工流失的风险。

对于现代企业来说,风险管理就是通过风险的识别、预测和衡量、选择有效的手段,以尽可能降低成本,有计划地处理风险,以获得企业安全生产的经济保障。

这就要求企业在生产经营过程中,应对可能发生的风险进行识别,预测各种风险发生后对资源及生产经营造成的消极影响,使生产能够持续进行。

财金英语教程参考答案

财金英语教程参考答案

财金英语教程参考答案Chapter 1: Introduction to Finance1. What is finance?- Finance is the management of money and includesactivities such as investing, borrowing, lending, budgeting, saving, and forecasting.2. What are the three main functions of finance?- The three main functions of finance are planning, acquiring, and managing financial resources.3. What is the time value of money?- The time value of money is the concept that a sum of money is worth more now than the same sum in the future dueto its potential earning capacity.4. How does inflation affect the value of money?- Inflation erodes the purchasing power of money over time, meaning that the same amount of money will buy fewer goodsand services in the future.5. What is the difference between a bond and a stock?- A bond is a debt instrument where an investor lends money to an entity in exchange for interest payments, while a stock represents ownership in a company and offers thepotential for capital gains and dividends.Chapter 2: Financial Statements1. What are the four main financial statements?- The four main financial statements are the balance sheet, income statement, cash flow statement, and statement of changes in equity.2. What is the purpose of a balance sheet?- The balance sheet provides a snapshot of a company's financial position at a specific point in time, showing its assets, liabilities, and equity.3. How is net income calculated?- Net income is calculated by subtracting all expensesfrom the total revenue of a company during a specific period.4. What does the cash flow statement show?- The cash flow statement shows the inflow and outflow of cash within a business over a period of time, categorizedinto operating, investing, and financing activities.5. What is the statement of changes in equity?- The statement of changes in equity shows the changes in the equity accounts of a company over a period of time, including retained earnings, capital contributions, and other comprehensive income.Chapter 3: Financial Analysis1. What are the main types of financial analysis?- The main types of financial analysis are ratio analysis,horizontal analysis, vertical analysis, and trend analysis.2. What is the purpose of ratio analysis?- Ratio analysis is used to evaluate a company's financial health by comparing various financial ratios such asliquidity, profitability, and leverage ratios.3. What is horizontal analysis?- Horizontal analysis involves comparing financial statement items over multiple periods to identify trends and changes in performance.4. What is vertical analysis?- Vertical analysis, also known as common-size analysis,is a method of financial statement analysis where each itemis expressed as a percentage of a base figure, typicallytotal assets or total revenue.5. What is trend analysis?- Trend analysis involves examining the historical data of financial metrics over time to predict future trends and performance.Chapter 4: Risk Management1. What is risk management?- Risk management is the process of identifying, assessing, and prioritizing potential risks to an investment or project, and taking steps to mitigate or avoid these risks.2. What are the types of risks in finance?- The types of risks in finance include market risk,credit risk, liquidity risk, operational risk, and legal risk.3. What is diversification?- Diversification is a risk management strategy that involves spreading investments across various financial instruments, industries, or geographic regions to reduce overall risk.4. What is hedging?- Hedging is a risk management technique used to reducethe risk of price fluctuations in an asset by taking an offsetting position in a related security.5. What is the role of insurance in risk management?- Insurance is a risk management tool that providesfinancial protection against potential losses or damages by transferring the risk to an insurance company in exchange for a premium.Chapter 5: Investment Strategies1. What are the different types of investment strategies?- Types of investment strategies include passive investing, active investing, value investing, growth investing, and income investing.2. What is the difference between passive and active investing?- Passive investing involves a "set it and forget it" approach, typically using index funds, while active investingrequires regular buying and selling of individual securities based on market research and analysis.3. What is value investing?- Value investing is an investment strategy that involves buying stocks that are considered undervalued by the market, with the expectation that their true value will eventually be recognized.4. What is growth investing?- Growth investing focuses on companies that are expected to grow at an above-average rate compared to the market, often investing in companies with strong competitive advantages and high growth potential.5. What is income investing?- Income investing is an investment strategy aimed at generating a steady stream of income from investments, typically through dividends or interest payments.Chapter 6: International Finance1. What is international。

FRM一级_风险管理基础&定量分析答案(★★)

FRM一级_风险管理基础&定量分析答案(★★)

Answer: D StrategiesⅠandⅡboth suggest risk management to reduce the cost of bankruptcy and financial distress may be value enhancing. 5. The role of risk management does NOT involve performing which of the following tasks? A. Make sure that the firm takes greater than the necessary amount of risk. B. Assess all risks faced by the firm. C. Communicate these risks to risk-taking decision makers. D. Monitor and manage these risks.
Answer: D The CAPM assumes that investors all have the same horizon (as well as expectations). This means that the distribution of the horizons is not normal because normality implies a bell-shaped curve distribution, which would have a positive variance and, hence, dispersion. 10. Markowitz Portfolio Theory is not accurately described as including an assumption that: A. risk is measured by the range of expected returns B. for a given risk level, investor prefer higher returns to lower returns C. investors base all their decisions on expected return and risk D. investors focus on utility maximization

风险管理与金融机构课件Ch14

风险管理与金融机构课件Ch14
The unconditional default probability is the probability of default as seen at time zero
What are the default intensities and unconditional default probabilities from the Moody’s table for a Caa rate company in the third year?
Risk Management and Financial Institutions 2e, Chapter 14, Copyright © John C.Hull 2009
7
Do Default Probabilities Increase with Time?
For a company that starts with a good credit rating default probabilities tend to increase with time
R2 of regression is about 0.5
Risk Management and Financial Institutions 2e, Chapter 14, Copyright © John C.Hull 2009
12
Credit Default Swaps (page 294)
0.478 0.883 1.360 1.835
3.019 5.298 7.648 9.805
10.195 15.566 20.325 24.692
27.909 36.116 42.603 47.836
7 10
0.252 0.525 0.344 0.521 0.762 1.308 2.794 4.353 13.465 18.426 32.527 40.922 54.539 64.928

英语常用词 5000 词频排序

英语常用词 5000 词频排序

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aid1650 advice1651 okay1652 photograph1653 empty1654 regional1655 trail1656 novel1657 code1658 somehow1659 organize1660 jury1661 breast1662 Iraqi1663 human1664 acknowledge1665 theme1666 storm1667 union1668 record1669 desk1670 fear1671 thanks1672 fruit1673 under1674 expensive1675 yellow1676 conclusion1677 prime1678 shadow1679 struggle1680 conclude 1681 analyst 1682 dance 1683 limit1684 like1685 regulation 1686 being 1687 last1688 ring1689 largely 1690 shift1691 revenue 1692 mark 1693 locate 1694 county 1695 appearance 1696 package 1697 difficulty 1698 bridge 1699 recommend 1700 obvious 1701 train1702 basically 1703 e-mail 1704 generate 1705 anymore 1706 propose 1707 thinking 1708 possibly 1709 trend 1710 visitor 1711 loan1712 currently 1713 comfortable 1714 investor 1715 but1716 profit1717 angry1718 crew1719 deep1720 accident1721 male1722 meal1723 hearing1724 traffic1725 muscle1726 notion1727 capture1728 prefer1729 truly1730 earth1731 Japanese1732 chest1733 search1734 thick1735 cash1736 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combination1823 just1824 frequently1825 governor1826 relief1827 user1828 dad1829 kick1830 part1831 manner1832 ancient1833 silence1834 rating1835 golden1836 motion1837 German1838 gender1839 solve1840 fee1841 landscape1842 used1843 bowl1844 equal1845 long1846 official1847 forth1848 frame1849 typical1850 except1851 conservative1852 eliminate1853 host1854 hall1855 trust1856 ocean1857 score1858 row1859 producer1860 afford1861 meanwhile1862 regime1863 division1864 confirm1865 fix1866 appeal1867 mirror1868 tooth1869 smart1870 length1871 entirely1872 rely1873 topic1874 complain1875 issue1876 variable1877 back1878 range1879 telephone1880 perception1881 attract1882 confidence1883 bedroom1884 secret1885 debt1886 rare1887 his1888 tank1889 nurse1890 coverage 1891 opposition 1892 aside 1893 anywhere 1894 bond 1895 file1896 pleasure 1897 master 1898 era1899 requirement 1900 check 1901 stand 1902 fun1903 expectation 1904 wing 1905 separate 1906 now1907 clear1908 struggle 1909 mean 1910 somewhat 1911 pour 1912 stir1913 judgment 1914 clean 1915 except 1916 beer1917 English 1918 reference 1919 tear1920 doubt 1921 grant 1922 seriously 1923 account 1924 minister 1925 totally1926 hero1927 industrial1928 cloud1929 stretch1930 winner1931 volume1932 travel1933 seed1934 surprised1935 rest1936 fashion1937 pepper1938 separate1939 busy1940 intervention1941 copy1942 tip1943 below1944 cheap1945 aim1946 cite1947 welfare1948 vegetable1949 gray1950 dish1951 beach1952 improvement1953 everywhere1954 opening1955 overall1956 divide1957 initial1958 terrible1959 oppose1960 contemporary1961 route1962 multiple1963 essential1964 question1965 league1966 criminal1967 careful1968 core1969 upper1970 rush1971 necessarily1972 specifically1973 tired1974 rise1975 tie1976 employ1977 holiday1978 dance1979 vast1980 resolution1981 household1982 fewer1983 abortion1984 apart1985 witness1986 match1987 barely1988 sector1989 representative1990 lack1991 beneath1992 beside1993 black1994 incident1995 limited 1996 proud 1997 flow 1998 faculty 1999 increased 2000 waste 2001 merely 2002 mass 2003 emphasize 2004 experiment 2005 definitely 2006 bomb 2007 enormous 2008 tone 2009 liberal 2010 massive 2011 engineer 2012 wheel 2013 female 2014 decline 2015 invest 2016 promise 2017 cable 2018 towards 2019 expose 2020 rural 2021 AIDS 2022 Jew2023 narrow 2024 cream 2025 secretary 2026 gate 2027 solid 2028 hill2029 typically 2030 noise2031 grass2032 unfortunately2033 hat2034 legislation2035 succeed2036 either2037 celebrate2038 achievement2039 fishing2040 drink2041 accuse2042 hand2043 useful2044 land2045 secret2046 reject2047 talent2048 taste2049 characteristic2050 milk2051 escape2052 cast2053 sentence2054 unusual2055 closely2056 convince2057 height2058 physician2059 assess2060 sleep2061 plenty2062 ride2063 virtually2064 first2065 addition2066 sharp2067 creative2068 lower2069 behind2070 approve2071 explanation2072 outside2073 gay2074 campus2075 proper2076 live2077 guilty2078 living2079 acquire2080 compete2081 technical2082 plus2083 mind2084 potential2085 immigrant2086 weak2087 illegal2088 hi2089 alternative2090 interaction2091 column2092 personality2093 signal2094 curriculum2095 list2096 honor2097 passenger2098 assistance2099 forever。

心血管风险(一级预防)

Dyslipidemia • Low HDL • Small, dense LDL • Hypertriglyceridemia Hypertension Endothelial dysfunction/ inflammation (hsCRP) Impaired thrombolysis PAI-1
Insulin resistance Altered hepatic fat accumulation and metabolism Dyslipidemia Proinflammatory adipokines (insulin resistance, risk for CV disease)
80
72.8
70.5
60
Patients 40 (%) 20
27.2
11.7
0 Untreated
Men Treated
29.5 6.9
Women Treated and controlled
Wong ND et al. Am J Cardiol. 2006;98:204-8.
பைடு நூலகம்
Sudden cardiac death: Too often the first sign of CV disease
Optimal marker(s) for visceral adiposity
Measurement of waist circumference may offer a more useful surrogate marker of visceral adiposity than waist-hip ratio
Wong ND et al. Am J Cardiol. 2006;98:204-8.

journal of financial risk management ssci

journal of financial risk management ssci Journal of Financial Risk Management 是一本专注于金融风险管理的学术期刊,旨在为金融风险管理领域的学者和实践者提供一个交流和分享研究成果的平台。

该期刊发表高质量的学术论文、案例研究、评论和综述,内容涵盖金融市场风险、信用风险、操作风险、流动性风险等方面的研究。

作为一本国际化的学术期刊,Journal of Financial Risk Management 在全球范围内拥有广泛的读者和作者群体。

该期刊的编委会由来自世界各地的知名学者和专家组成,他们具有丰富的学术背景和经验,能够为该期刊提供高质量的学术支持。

此外,Journal of Financial Risk Management 还具有严格的审稿制度和编辑流程,以确保发表的论文具有较高的学术水平和价值。

该期刊采用双盲审稿制度,确保审稿过程的公正性和客观性。

编辑团队会对每一篇投稿进行严格的审核和筛选,确保其符合该期刊的发表要求和质量标准。

同时,Journal of Financial Risk Management 还注重与其他学术机构的合作和交流,为该期刊的作者和读者提供更多的学术资源和机会。

该期刊与多个国际知名学术机构和出版社建立了合作关系,共同推动金融风险管理领域的发展。

总之,Journal of Financial Risk Management 是一本高水平的学术期刊,致力于为金融风险管理领域的学者和实践者提供交流和分享研究成果的平台。

该期刊具有广泛的读者和作者群体、严格的审稿制度和编辑流程以及与其他学术机构的合作和交流。

新东方四级高频词汇

大学英语四级高频词汇(2010.1)Day 11.consumer n.2.social adj.3.product n.4.likely adj.5.system n.6.activity n.7.reward n.8.stress n.9.expert n.10.concern n.11.university n.12.individual adj.13.view n.14.opportunity n.15.hunt n.16.challenge n.17.process n.18.project n.19.amount n.20.ability n.21.rate n.22.radiation n.23.feature n.24.February n. 25.environment n.26.create vt.27.crash vi.28.advertise vt.29.writer n.30.tend vi.31.status n.32.statute n.33.reader n.34.local prep.35.per prep.36.highway n.37.brand n.38.assume vt.39.physical adj.40.instant adj.41.focus v.42.fashion n.43.expand v.44.effective adj.45.decline n.46.benefit n.47.adult n.Day 248.affect v.pete vi.50.global adj.51.policy n.52.account n.53.foundation n.54.involve vt.55.lightning n.56.technology n.57.leak v.petition n.59.behavior n.munity n.61.range n.62.maintain vt.63.action n.64.obvious adj.65.primarily adv.66.appeal n.67.detail n.68.decade n.69.pollution n.70.advantage n.71.culture n.72.auto n.73.autobiography n.74.leader n.75.accordingly adv.76.plastic n.77.approve vi.78.performance n.79.recognize vt.80.factor n.81.enormous adj.82.shift v.83.source n.84.replace vt.plex adj. Day 386 injure vt87 outcome n88 insurance n89 impression n90 household n /adj91 claim vt/ n92 personality n93 personnel n94 employee n95 reserve vt / n96 approach v / n97 capacity n98 generally adv99 automobile n 100 male adj n 101 regardless adj102 conact n / vt103 wealthy adj104 estimate n / vt105 incident n106 device n107 error n108 private adj /n108 relationship n109 recently adv110 scale n /vt111 union n112 climate n113 available adj114 criticism n115 diet n vi116 civilian n117 ground n118 liberal adj119 establish vt120 indicate vt121 accomplish vt122 finally adv123 spot n / vtDay 4124 potential adj / n125 professional adj / n126 ideal adj / n127 reflect v128 considerable adj129 influence n /vt130 trace vt / n131 attitude n132 chemical adj /n133 network n134 positive adj135 territory n136 engage v137 witness n / vt138 welfare n139 career n140 attach vt141 profit n /vi142 musician n143 purchase vt / n144 competitive adj145 particularly adv146 assign vt147 response n148 pace n vi149 complaint n150 identify v151 arise vi152 victim n153 sample n / vt 154 modify vt155 property n156 structure n / vt 157 target n / vt158 belief nDay 5159 minority n160 resistant adj 161 theory n162 signal n / vt / adj 163 bloom n / vi 164 cheat vt / n165 instance n167 transfer vt168 bacteria n169 threaten vt170 abroad adv171 audience n172 scan vt / n 173 corporation n 174 threat n175 flash vi / n176 gas n / vt 177 promote vt178 style n179 grant n / vt180 apply vi / vt181 extent n182 install vt183 impact n / v184 function n / v185 industrial adj186 user n187 propose v188 alter v189 agency n190 contribute vi / vt191 educate vt192 absent adj193 poison n / vt194 airline n195 possibility nDay 6196 nuclear adj197 nucleus n198 raw adj199 extensive adj200 military adj201 directly adv202 deny vt203 absorb vt204 committee n205 complain vi / vt206 aid n / vt207 protein n208 statement n209 institution n210 route n211 associate vt / vi / adj212 growth n213 convince vt214 liberate vt215 cell n216 publish vt217 youngster n218 failure n219 faint adj / vi / n220 rob vt221 resident n / adj222 fund n / vt223 appearance n224 portable adj225 efficient adj226 preference n227 solution n228 confidence n 229 treatment n 230 adopt vt231 skilled adj 232 cultivate vt Day 7233. respond vi. 234. vary vi. vt. 235.exit n.236.lest conj. 237.survey n. vt. 238.vehicle n. 239.constant adj. 240.speaker n. 241.atmosphere n. tter n. adj. 243.reform vt. vi. n. 244.economy n. 245.primary adj. 246.differ vi.247.capable adj. 248.distinct adj. 249.define vt. 250.resist vt. 251.argument n. 252.transform vt. 253.despite prep. 254.strengthen vt. 255.distinguish vt. 256.emotional adj.257.data n.258.achievement n.259.strategy n.260.sufficient adj.261.ban vt. n.262.poverty n.263.wage n. vt.264.wisdom n.265.assemble vi. vt.266.predict vt.267.accurate adj.268.adapt vt. vi.269.risk n. vt.270.liquid n. adj.271.thunder n. vi. vt.Day 8272.virtue n.273.female adj.274.recommend vt.275.equality n.276.economic adj.277.economics n.278.emit vt.279.bar n.280.arrange vt. vi.281.conference n.282.improvement n.283.previous adj.284.sensible adj.285.exchange n. vt.286.consumption n.287.intelligence n.288.debate n. vt.289.criticize vt.290.rail n. vi.291.reveal vt.292.spray v. n.293.investment n.294.reinforce vt.295.cope vi.296.exceed vt.297.confuse vt.298.aware adj.299.superior adj.300.emphasize(-ise) vt.301.region n.302.pop vi. n.303.intensity n.304.appreciate vt.305.colleague n.306.transportation n.307.everyday adj.308.fame n.309.familiar adj.310.urban adj.311.span n.312.essential adj.Day 9313.inhabitant n.314.weapon n.315.accumulate vt.316.eliminate vt.317.remarkable adj.318.remedy n.319.mislead vt.320.whale n.321.cliff n.322.discard vt.323.aspect n.324.shortage n.325.mobile adj.326.crime n.327.relax v.328.fleet n.329.display n. vt.330.mask n. vt.331.reverse vt. vi. n. adj. 332.security n.333.emphasis n. 334.lucky adj.335.significant adj.336.aircraft n.337.cease n.338.transmit vt.339.gasoline n.340.conduct vt. n.341.abandon vt.342.stimulate vt.343.bind vt.344.pressure n.345.characterize vt.346.cycle n. vi.347.enable vt.348.craft n.349.consist vi.350.vital adj.351.powerful adj.352.navy n.353.disappear v.Day 10354.authority n.355.shrink vi. vt.356.rid vt.357.surround vt.358.alike adj. adv.359.arouse vt.360.excessive adj.361.dispute n. vt. vi.362.behave vi. vt.363.electrical adj.364.highly adv.365.select vt. adj.366.contrast n.367.infant n.368.athlete n.369.overseas adv. Adj.370.elevator n.371.apart adv. Adj.372.reality n.mitment n.374.gaze v. n.375.tough adj.376.expense n.377.sensitive adj.378.anxiety n.379.evidence n.380.image n.381.journal n.382.immigrant n.383.delivery n.mit vt.385.advertisement n. 386.coordinate vt. n. adj. 387.urgent adj.388.talent n.389.peculiar adj.390.handle vt. n.391.handsome adj.392.represent vt.393.exception n.394.specific adj.395.balance n. vt.Day 11396.indoor adj.397. release vt.398. increasingly adv. 399. reputation n. 400. forbid vt.401. inspire vt.402. usage n.403. distress n.404. communicate vi. 405. appoint vt.406. reaction n.407. salad n.408. internal adj.409. prior adj. 410. generous adj.411. fundamental adj.412. version n.413. guy n.414. appointment n.415. definite adj.416. cabinet n.417. aluminum n.418. always adv.419. item n.420. code n.421. prosperity n.422. responsibility n.423. analyze vt.424. interfere vi.425. generate vt.426. equip vt.427. worldwide adv.428. mission n.429. specialize,-ise vi.430. employment n.431. switch v.432. observe vt.433. negative adj.434. invention n.435. humor n.436. inferior adj.437. typical adj.438. command n.439. confirm vt.440. intelligent adj.Day 12441. label n.442. pigeon n.443. ancient adj.444. slight adj.445. domestic adj.446. vacant adj.447. convert v.448. forth adv.449. relate vi.450. disturb vt.451. engine n.452. slice n.453. navigation n.454. electronic adj.455. electronics n.456. parliament n.457. parlor n.458. necessarily adv.459. emerge vi.460. numerous adj.461. genuine adj. 462. construct vt. 463. annoy vt.464. character n. 465. strain n.466. obtain vt. 467. necessity n. 468. proportion n. 469. loyalty n.470. lubricate vt. 471. insert vt.472. violence n. 473. naturally adv. 474. export n. 475. tender adj. 476. absence n. 477. classify vt. 478. mood n.479. crisis n.480. comprehension n. 481. discipline n. 482. tax n.483. influential adj. 484. inform vt. 485. original adj. 486. management n. 487. reluctant adj.488. housewife n.489. expose vt.Day13490. entitle vt.491. envy vt./n492. tendency n.493. commission n.494. register n./vt./vi495. media n.496. county n.497. reproduce v.498. neighborhood n.499. disposal n.500. curiosity n.501.passive n.502.gap n.503. dump vt./ n.504. rarely adv.505. suggestion n.506. locate vt.507. interaction n.508. undoubtedly adv.509. somewhat adv.510. sum n./vt.511. rack n./vt.512. transmission n.513. external adj.514. crack v./n.515. convenience n.516. adequate adj.517. volunteer n./vt./vi518. phenomenon n.519. comparison n.520. typewriter n.521. channel n.522. sophisticated adj523. conclude vt./vi524. section n.525. stripe n.526. participate vi.527. depression n.528. queue n./vi529. vice n.530. launch v./n.531. manner n.532. exhaust vt./n.Day14533. undertake vt.534. motivate vt.535. proposal n.536. tremendous adj.537. perspective n. 538. aggressive adj. 539. academic adj./n. 540. lag vi./n.541. application n. 542. distribute vt. 543. contrary adj./n. 544. comprise vt. 545. element n. 546. unlike prep. 547. mostly adv. 548. motel n.549. background n. 550. visual adj. 551. refine vt. 552. responsible adj. 553. petroleum n. 554. legal adj. 555. civilization n. 556. pump n./vt. 557. quote v./n. 558. outward adj./adv 559. decrease v. 560. fatal adj.561. cue n./vt. 562. accuse vt. 563. accustomed adj.564. objective n./ adj.565. conservation n.566. optical adj.567. delicate adj.568. mechanic n.569. mechanics n.570. scholarship n.571. carpenter n.572. fluent adj.573. swallow vt./vi/n574. episode n.575. attraction n.576. orbit n./v.577. mixture n.578. screen n./vt.579. administration n.580. abuse n./vt.Day 15581. omit vt.582. accommodation n.583. acceptance n.584. conflict n.585. soda n.586. scheme n.587. conservative adj./n.588. attribute vt./n.589. leisure n.590. retire vi.591. mere adj.592. comment n./vt.593. salary n.594. preserve vt.595. overall adj./adv./n.596. ensure vt.597. impose vt.598. unfortunately adv.599. evolution n.600. access n./vt.601. identical adj.602. joint adj./n.603. intention n.604. fee n.605. debt n.606. advisable adj.607. sequence n.608. court n.609. introduction n.610. competent adj.611. federal adj.612. temper n./vt.613. percentage n.614. considerate adj. 615. illegal adj.616. largely adv.617. intellectual adj./n. 618. senior adj./n. 619. mature adj./v. 620. interval n.621. grasp vt./n.622. output n.623. drum n./v.624. cautious adj.625. rude adj.Day 16626. elect vt./vi.627. stir vt./vi./n. 628. insight n.629. durable adj. 630. horizontal adj. 631. horn n.632. philosophy n. 633. organize vt. 634. appropriate adj./vt. 635. faulty adj.636. genius n.637. downward adj./adv. 638. executive n./adj. 639. surplus n./adj.640. librarian n.641. stretch vi./vt./n.642. handy adj.643. deliberate adj.644. capture vt./n.645. phrase n./vt.646. alternative adj./n.647. award vt./n.648. incline v./n.649. cancer n.650. collection n.651. glimpse vt./n.652. demonstrate vt./vi.653. skim vt./vi.654. instruct vt.655. constitution n.656. manufacture vt./n.657. drama n.658. relief n.659. agent n.660. uptodate adj.661. trail vi./vt./n.662. connection n.663. mill n./vt.664. commander n.665. handful n.666. medium adj./n.Day 17667. leadership n.668. creature n.669. instrument n.670.substitute n./vt./vi.671. chin n.672. steady adj./v.673. specialist n.674. adjust vt./vi.675. enforce vt.676. organ n.677. grocer n.678. creep vi.679. cooperate vi.680. sympathetic adj.681. storage n.682. depart vi.683. render vt.684. privilege n.685. teenager n.686. contribution n.687. feedback n.688. acquisition n.689. so-called adj.690. existence n. 691. explore vt. 692. wax n./vt.693. mess n./vt. 694. prince n.695. generator n. 696. facility n.697. fatigue n./v. 698. accompany vt. 699. rural adj.700. honey n.701. attain vt.702. billion n.703. uncover vt. 704. locomotive n. 705. trap n./vt.706. association n. 707. spite n.708. interview n./vt. Day 18709. pessimistic adj. 710. bark vi./n.711. devil n.712. universe n. 713. reduction n. 714. psychological adj. 715. invade v.716. identify n.717. permanent adj.718. screw n./vt.719. interpretation n.720. editor n.721. guarantee vt./n.722. classic adj./n.723. pose vt./vi./n.724. delegate n./725. artificial adj.726. cassette n.727. romantic adj.728. annual adj./n.729. apartment n.730. deposit n.731. fantasy n.732. mud n.733. author n.734. assure vt.735. correspond vi.736. outlet n.737. topic n.738. rival n./adj./vt.739. initiative n.740. slide v./n.741. extreme adj./n.742. misunderstand v.743. evident adj.744. casual adj.745. routine n./adj.746. trumpet n.747. ancestor n.748. staff n./vt.Day 19749. notion n.750. counter n.751. fabric n.752. occasion n.753. lump n.754. hopeless adj.755. document n.756. precaution n.757. intend vt.758. cash n.759. hardware n.760. tidy adj.761. reslove vt.762. protective adj.763. quit v.764. severe adj.765. extension n.766. trial n.767. expectation n. 768. telescope n. 769. passport n. 770. exploit vt. 771. democracy n. 772. requirement n. 773. file n.774. neglect vt. 775. exaggerate vt. 776. thirst n. 777. overnight adv. 778. plot n.779. estate n. 780. liter n.781. variation n. 782. copper n. 783. devise vt. 784. principle n. 785. sportsman n. 786. creative adj. 787. former adj. 788. unity n. 789. similarly adv. 790. assumption n. 791. reception n. Day 20792. outer adj.793. plunge vi.794. withstand vt.795. imitate vt.796. package n.797. tone n.798. roller n.799. encounter n.800. disaster n.801. reporter n.802. equivalent adj.803. movie n.804. frontier n.805. motion n.806. resume v.807. backward adj.808. worthless adj.809. forecast n.810. layer n.811. daylight n.812. rely vi.813. married adj.814. melt v.815. slope n.816. dial n.817. liscence n.818. scatter vt.819. crude adj.820. presence n.821. satellite n.822. horrible adj.823. component n.824. religious adj.825. justify v.826. temporary adj.827. bubble n.828. utter vt.829. pad n.830. issue n.831. urge vt.832. restore vt.833. decent adj.Day 21834. limitation n.835. stream n.836. cancel vt.837. evaluate vt.838. enthusiasm n.839. conversely adv.840. profession n.841. destination n.842. nuisance n. 843. editorial adj. 844. rust n.845. widespread adj. 846. affection n. 847. laundry n. 848. prospect n. 849. planet n.850. mount vt.851. combination n. 852. medal n.853. principal adj. 854. sting vi.855. consequently adv. 856. experimental adj. 857. spacecraft n. 858. acquire vt. 859. resource n. 860. contract n. 861. scarce adj. 862. resort vi.863. depress vt. 864. gesture n.865. protection n. 866. mysterious adj. 867. loaf n. 868. virtually adv.869. cement n.870. awkward adj.871. upper adj.872. maximum adj.873. hardship n.874. lean vi.875. religion n.876. series n.Day 22877. observation n.878. extraordinary adj.879. subway n.880. elderly adj.881. collapse vi.882. discourage vt.883. parade n.884. boundary n.885. secondary adj.886. calculate vt.887. detect vt.888. budget n.889. fiction n.890. visible adj.891. portion n.892. poisonous adj.893. manual adj.894. selfish adj.895. technician n.896. remark vt.897. basis n.898. baseball n.899. poll n.900. oblige vt.901. pursue vt.902. collision n.903. poke vt.904. dim adj.905. vigorous adj.906. regulation n.907. analysis n.908. survival n.909. retail n.910. famine n.911. import n.912. desperate adj.913. option n.914. barrier n.915. bond n.916. operator n.917. attractive adj.918. ceremony n.919. recall vt.Day 23920. margin(n.) 921. recovery(n.) 922. initial(adj.) 923. magnet(n.) 924. magnetic(adj.) 925. refresh(v.) 926. refreshment(n.) 927. alert(adj.) 928. curse(v.)929. selection(n.) 930. cheerful(adj.) 931. bold(adj.) 932. extend(vt.) 933. conscious(adj.) 934. civil(adj.) 935. frequency(n.) 936. campaign(n.) 937. campus(n.) 938. investigate(v.) 939. scenery(n.) 940. erect(adj.) 941. invest(vt.) 942. circumstance(n.) 943. bare(adj.) 944. advocate(vt.)945. density(n.)946. contemporary(adj.)947. troublesome(adj.)948. comparable(adj.)949. pill(n.)950. pillar(n.)951. confess(v.)952. accuracy(n.)953. seal(n.)954. sour(adj.)955. violent(adj.)956. painful(adj.)957. indirect(adj.)958. punctual(adj.)959. carbon(n.)960. combine(v.)961. era(n.)962. indication(n.)963. consistent(adj.)964. loan(n.)965. atomic(adj.)Day 24966. architecture(n.)967. wreckage(n.)968. wreck(vt.)969. likewise(adv.)970. breed(n.)971. cushion(n.)972. intimidate(vt.)973. into(prep.)974. barber(n.)975. surroundings(n.)976. truly(adv.)977. laborate(adj.)978. commercial(adj.)979. inevitable(adj.)980. infamous(adj.)981. lane(n.)982. indispensable(adj.)983. giant(n.)984. gift(n.)985. possess(vt.)986. phase(n.)987. employer(n.)988. hostile(adj.)989. leverage(n.)990. headline(n.)991. barely(adj.)992. horror(n.)993. economical(adj.)994. gross(adj.)995. perceive (vt.)996. percent(n.)997. excursion(n.)998. sincere(adj.)999. undergraduate(n.) 1000.species(n.) 1001.preparation(n.) 1002.prepare(v.) 1003.alarm(n.)1004.survive(vi.) 1005.schedule(n.) 1006.orderly(adj.) 1007.warmth(n.) 1008.independence(n.) 1009.physician(n.) 1010.physicist(n.)Day 251011.fancy vt. 1012.approvaln. 1013.artistic adj. 1014.prejudice n. 1015.recommendation n. 1016.statistics n. 1017.endless adj. 1018.hazard n. 1019.normally adv. 1020.optimistic adj.1021.independent adj.1022.keen adj.1023.publication n.1024.trim vt.1025.overcome vt.1026.overdue adj.1027.retrieve vt.1028.throat n.1029.occupation n.1030.clap v i.1031.unusual adj.1032.occurrence n.1033.racial adj.1034.excitement n.1035.practicable adj.1036.tolerate vt.1037.weaken v.1038.whoever pron.1039.partial adj.1040.semestern.1041.shut v.1042.variable adj.1043.livestock n.1044.swift adj.1045.exceedingly adv.1046.sake n.1047.interpret vi.1048.leap v i.1049.historical adj.1050.history n.1051.consume vt.1052.concrete adj.1053.thorough adj.1054.formal adj.1055.childhood n.。

会计英语词汇大全(2万多条)

1AAA2Abacus3abacus4Abandonment5abandonment value6abatement7ability to service debt8abnormal cost9abnormal spoilage10above par11above the line12absolute amount13absolute endorsement14absolute insolvency15absolute priority16absolute value17absorb18absorption account19absorption costing20abstract21abuse22abuse of tax shelter23ACCA24accelerated cost recovery system 25accelerated depreciation method 26acceleration clause27acceptance28acceptance bill29acceptance register30acceptance sampling31access time32accommodation33accommodation bill34accommodation endorsement35account36accountability37accountability unit38Accountancy39accountancy40accountant41accountant general42accounting in charge43accountant,s legal liability44accountant,s report45accountant,s responsibility46account form47accounting48accounting assumption49accounting basis50accounting changes51accounting concept52accounting control53accounting convention54accounting corporation55accounting cycle56accounting data57accounting doctrine58accounting document59accounting elements60accounting entity61accounting entry62accounting equation63accounting event64accounting exposure65accounting firm66Accounting Hall of Fame67accounting harmonization68accounting identity69accounting income70accounting information71accounting information system72accounting internationalization73accounting journals74accounting legislation75accounting manual76accounting objective77accounting period78accounting policies79accounting postulate80accounting practice81accounting principle82Accounting Principle Board83accounting procedures84accounting profession85accounting rate of return86accounting records87Accounting Review88accounting rules89Accounting Series Release90accounting service91accounting software92accounting standard93accounting standardization94Accounting Standards Board95Accounting Standards Committee96accounting system97accounting technique98accounting theory99accounting transaction100Accounting Trend and Techniques101accounting unit102accounting valuation103accounting year104accounts105account sales106accounts payable107accounts receivable108accounts receivable aging schedule 109accounts receivable assigned110accounts receivable collection period 111accounts receivable discounted112accounts receivable financing 113accounts receivable management 114accounts receivable turnover 115accretion116accrual basis accounting117accrued asset118accrued expense119accrued liability120accrued revenue121accumulated depreciation122accumulated dividend123accumulated earnings tax124accumulation125acid test ratio126acquired company127acquisition128acquisition accounting129acquisition cost130acquisition decision131acquisition excess132acquisition surplus133across-the-board134ACT135act136action137active account138active assets139activity140activity account141activity accounting142activity ratio143activity variance144act of bankruptcy145act of company146act of God147actual capital148actual value149actual wage150added value151added value statement152added value tax153addition154additional depreciation155additional paid-in capital156additional tax157adequate disclosure158adjunct account159adjustable-rate bond160adjusted gross income161adjusted trial balance162adjusting entry163adjustment164adjustment account165adjustment bond166administrative accounting167administrative budget168administrative expense169ADR170ad valorem tax171advance172advance corporation tax173advances from customers174advance to suppliers175adventure176adverse opinion177adverse variance178advisory services179affiliated company180affiliation181after closing trial balance182after cost183after date184after sight185after-tax186AGA187age188age allowance189age analysis190agency191agency commission192agency fund193a g enda194agent195aggregate balance sheet196aggregate income statement197AGI198aging of accounts receivable 199aging schedule200agio201agiotage202AGM203agreement204agreement of partnership205AICPA206AIS207all capital earnings rate208all-inclusive income concept 209allocation210allocation criteria211allotment212allowance213allowance for bad debts214allowance for depreciation215allowance method216all-purpose financial statement 217alpha risk218altered check219alternative accounting methods 220alternative proposals221amalgamation222American Accounting Association 223American depository receipts224American Institute of Certified Public Accountants225American option226American Stock Exchange227amortization228amortized cost229amount230amount differ231amount due232amount of 1 dollar233analysis234analyst235analytical review236annual audit237annual closing238annual general meeting239annualize240annualized net present value 241annual report242annuity243annuity due244annuity in advance245annuity in arrears246annuity method of depreciation 247antedate248anticipation249anti-dilution clause250anti-pollution investment251anti-profiteering tax252anti-tax avoidance253anti-trust legislation254A/P255APB256APB Opinion257Application258applied overhead259appraisal260appraisal capital261appraisal surplus262appraiser263appreciation264appropriated retained earnings 265appropriation266appropriation account267appropriation budget268approval269approved account270approved bond271A/R272arbitrage273arbitrage transaction274arbitration275arithmetical error276arm,s-length price277arm,s-length transaction278ARR279arrears280arrestment281Authur Anderson & Co.282article283articles of incorporation284articles of partnership285articulate286articulated concept287artificial intelligence288ASB289ASE290Asian Development Bank291Asian dollar292asking price293assessed value294assessment295asset296asset cover297asset depreciation range298asset-liability view299asset quality300asset retirement301asset revaluation302asset stripping303asset structure304asset turnover305asset valuation306assignment of accounts receivable 307associated company308Association of Government Accounting 309assumed liability310AT311at cost312at par313at sight314attached account315attachment316attest317attestation318audit319auditability320audit committee321audit coverage322audited financial statement323audit evidence324Audit Guides325auditing326auditing procedure327auditing process328auditing standard329Auditing Standards Board330Auditor331auditor general332auditor,s legal liability333auditor,s opinion334auditor,s report335audit program336audit report337audit risk338audit sampling339audit software340audit test341audit trail342audit working paper343authorized capital stock 344automated clearing house 345automated teller machine 346automatic transfer service 347available asset348available inventory349average balance350average collection period 351average cost352average-cost method353average inventory354average life355average payment period(of accounts payable)356average rate of return357averages358avoidable cost359back charge360back date361backed bill362back-end load363backer364backlog depreciation365back order366back pay367back tax368back-to-back credit369back-to-back loan370back wardation371backward integration372bad check373bad debt374bad debt account375bad debt expense376bad debt ratio377bad debt recovery378bailment379bailout380bailout period381balance382balance budget383balance due384balance fund385balance of account386balance of payment387balance of retained earnings 388balance sheet389balance sheet account390balance sheet analysis391balance sheet audit392balance sheet date393balance sheet ratio394balance sheet total395balloon payment396bank397bank(er,s) acceptance398bank balance399bankbook400bank charge401bank checking account402bank confirmation403bank credit404bank custody405bank draft406banker407bank failure408bank loan409bank overdraft410bank reconciliation statement 411bank reference412bank run413bankruptcy414bankruptcy act415bankruptcy cost416bankruptcy court417bankruptcy prediction418Bankruptcy Reform Act of 1978 419bank transfer420bargain421bargain money422bargain purchase option423bargain renewed option424bargain sale425barometers426barometers stock427barter428barter transaction429base430base period431base price432base rate433base stock434BASIC435basic earnings per share436basis437basis of accounting438basis of taxation439basis point440basket purchase441batch costing442batch processing443B/D444B/E445BE analysis446bear447bearer448bearer bond449bearer draft450bear interest451bear market452bear squeeze453beating the market454before-separation cost 455before-tax income456Beginners All-purpose Symbolic Instruction Code457beginning balance458beginning inventory 459bellwether security 460below par461below the line462beneficial interest 463beneficial owner464beneficiary465benefit466benefit-cost analysis 467benefit-cost ratio468benefit fund469benefit in kind470benefit system471best-efforts agreement 472beta coefficient473beta risk474betterment475B/F476Bias477bid478bid bond479bid price480big bath481Big Board482Big Five483bill484billing485billing clerk486bill of entry487bill of exchange488bill of lading489bill of materials490bill of sales491bills payable492bills receivable493B/L494black market495black money496blank bill of lading 497blank check498blank endorsement499blanket mortgage500blanket order501blanket price502blind entry503blind purchase504blue-chip505blue-sky laws506board chairman507board minutes508board of directors509board of trade510bond511bond conversion512bond discount513bonded goods514bonded warehouse515bond financing516bondholder517bond indenture518bonding company519bond issue cost520bond premium521bond rating522bonds outstanding523bonds payable524bond yield525bonus526bonus issue527book528book audit529book balance530book inventory531bookkeeper532bookkeeping533book of final entry 534book of orginal entry 535book profit536book rate of return 537books of accounts538book value539book value per share 540boot541borrowing542borrowing power543bottom line544B/R545branch546branch accounting547branch current account 548branch ledger549brand name550breach of contract551breach of trust552breakdown553break-even analysis 554break-even chart555break-even point556break-up value557bribes and kickbacks558bridging loan559British Accounting Association 560broker561brokerage562brought down563brought forward564budget565budgetary control566budget decision567bugeting568budget management569budget variance570buffer stock571bull572bullion573bull market574burden575burden rate576business577business accounting578business barometer579business combination580business cycle581business environment582business failure583business income584business risk585business segment586business transaction587business trust588buy and hold decision589buyer,s credit590buying expense591buyout592buy over593bylaws594by-product595CA596cable transfer597calculation598calculator599calendar year600call601callable bond602callable preferred stock603call loan604call option605call premium606call price607call provision608cancelable lease609cancelled check610C & F611C & I612capacity613capacity cost614capacity to borrow615capacity to contract616capital617capital account618capital addition619capital allowance620capital and liabilities ratio 621capital appreciation622capital asset623capital asset pricing model 624capital authorized625capital budget626capital cost627capital deficit628capital expenditure629capital gain630capital impairment631capital intensive632capital investment633capital investment appraisal 634capitalization635capitalization of earnings 636capitalization of interest 637capitalized value638capital lease639capital leverage640capital loss641capital maintenance concept 642capital market643capital market line644capital outlay645capital-output ratio646capital paid-in647capital rationing648capital reorganization649capital reserve650capital return651capital stock652capital stock outstanding653capital stock premium654capital stock subscriptions 655capital structure656capital structure decision 657capital surplus658capital turnover659capital verification660CAPM661carried interest662carry back663carrying cost664carrying value665carry over666CASB667cash668cashability669cash account670cash asset671cash audit672cash basis accounting673cash bonus674cash break-even analysis675cash budget676cash cow677cash deficit678cash disbursement journal679cash discount680cash dividend681cash equivalent682cash equivalent value683cash flow684cash flow statement685cash-flow to capital-expenditure ratio 686cash-flow to total-debt ratio687cash forecast688cashier689cashier,s check690cash in transit691cash journal692cash on delivery693cash on hand694cash position695cash receipts journal696cash records697cash sale698cash shortages and overages699cash statement700cash turnover ratio701cash with order702casting703casual audit704CBA705CCA706CD707ceiling708ceiling price709central bank710centralization711certainty712certainty decision713certainty equivalent714certainty equivalent coefficient715certificate of capital verification 716certificate of deposit717certificate of incorporation718certificate of indebtedness719certificate of protest720certified accountant721certified check722certified data processor723certified financial planners724certified financial statement725certified information system auditor 726certified internal auditor727certified management accountant728certified public accountant729certifying officer730chain discount731chain liquidation732chairman of the board of director733chairman,s report734change fund735changing prices accounting736charge737charge account738charge and discharge statement739charge card740charge off741charge sale742charter743chartered accountant744chartered financial analyst745charted financial consultant746chartist747chart of accounts748chattel749chattel mortgage750check751check and balance system752check cleaning753checking account754check register755check verification756chief accountant757chief auditor758chief cashier759chief financial officer760CHIPS761chronological book762CIF763circularization764circulating asset765circulating capital766claim767classification of accounts768classification of assets769classification of liabilities770classification of stockholders, equity 771classified common stock772classified trial balance773claw back774clean775clean bill of exchange776clean letter of credit777clearance778clearance agent779clearance sale780clearing781clearing account782clearing house783clear-up cause784clerical error785clerk786client787closed account788closed-end mutual fund789closely-held company790closely-held corporation791closing792closing adjustment793closing balance794closing date795closing entry796closing price797closing trial balance798CM799CMA800CML801COBOL802code803Code of Professional Ethics 804coding805coding clerk806coding of accounts807co-financing808coin809coinsurance clause810collateral811collateral bond812collateral loan813collectibles814collection agency815collection period816collective policy817collusion818columnar journal819combination820combined financial statement 821combined journal and ledger 822comfort letter823commercial bank824commercial bill825commercial credit826commercial law827commercial paper828commission829commitment830commitment fee831commodity832commodity exchange833Common Business Oriented Language 834common cost835common dollar836common-size statement837common stock838common stock equivalent839Common Stock Index840community of interest841commuted value842company843company director844company finance845company law846company reserve847company tax848comparability849comparative accounting850comparative statement851compensating balance852compensating errors853compensation854compensatory stock option855competitive bidding856compilation of financial statement 857complete audit858complete cycle costs859completed contract method860complete transaction861complex capital structure862complex information processing863compliance audit864compliance test865composite break-even point866composite depreciation867composition868compound amount of 1 dollar869compound discount870compound entry871compound interest872compound interest method of depreciation873compound value874comprehensive audit875comprehensive budget876comprehensive income877comptroller878Comptroller General879compulsory audit880compulsory liquidation881COMPUSTAT882computed price883computer884computer-aided audit885computer-aided financial management886computer conferencing887computer fraud888computerized accounting889computer network890computer software891concealment892concept893conceptual framework894concern895concession896condensed balance sheet897condensed income statement898conditional acceptance899conditional bond900confidential information901confirmation letter902confirmed letter of credit903confiscated goods904confiscation905conflict of interest906conglomerate combination907conglomerate company908conglomerate financial statement 909conservatism910consignment911consignment account912consistency913consolidated financial statement 914consolidation915consolidation goodwill916consortium917consortium project918constant price919constant purchase power accounting 920constituent company921construction contract accounting 922construction work in process923constructive dividend924constructive fraud925constructive receipt926consular invoice927consultant928consultant fee929Consultative Committee of Accounting Bodies930consumed cost931Consumer Price Index932Continental European accounting 933contingency934contingency account935contingency financial plan936contingent gain937contingent loss938continuing account939continuing appropriation940continuing investment941continuing professional education 942continuing security943continuity postulate944continuous audit945continuous budget946continuous inventory947contra account948contract949contract labor950contractor951contract price952contra entry953contributed capital954contributed capital in excess of par value955contribution956contribution approach to pricing957contribution margin958contribution margin income statement 959contribution margin ratio960contributory pension plan961control962control account963controllable cost964controlled accounts965controlled company966controller967controlling company968controlling-company accounting969controlling interest970convention971conventional accounting972conventional costing973conventional income statement974conversion975conversion price976conversion rate977convertible bond978convertible preferred stock979conveyance980cook981cooked books982coownership company983coownership of property984copyright985copyright royalty986corporate accounting987corporate bond988corporate charter989corporate finance990corporate joint venture991corporate raider992corporate readjustment993corporate reorganization994Corporate Report995corporate risk996corporation997corpus998correcting entry999correspondent1000corruption1001cost1002cost absorption1003cost accountant1004cost accounting1005Cost Accounting Standards1006cost accounts1007cost allocation1008cost analysis1009cost and freight1010cost and insurance1011cost audit1012cost basis1013cost-benefit analysis1014cost center1015cost classification1016cost control1017cost distribution1018cost flow1019costing1020cost, insurance and freight1021cost ledger1022cost object1023cost of capital1024cost of goods manufactured1025cost of good sold1026cost of living adjustment1027cost of sales1028cost or market, whichever is lower 1029cost-plus pricing1030cost principle1031cost records1032cost report1033cost sheet1034cost variance analysis1035cost-volume-profit analysis1036counterfeit money1037countermand1038countersign1039coupon1040coupon bond1041Court of Bankruptcy1042covenant1043cover1044coverage1045coverage ratio1046covered interest arbitrage1047CPA1048CPA examination1049CPA firm1050credit1051credit account1052credit agency1053credit analysis1054credit balance1055credit card1056credit control1057credit guarantee1058credit line1059credit memorandum1060creditor1061creditors, equity1062creditors, ledger1063credit policy1064credit rating1065credit risk1066credit sale1067credit terms1068criminal liability1069critical path accounting 1070critical path method1071cross check1072crossed check1073cross rate (of exchange) 1074cross-reference (index) 1075cum dividend1076cum rights1077cumulative preferred stock 1078cumulative voting1079currency1080currency depreciation1081currency exchange1082current1083current account1084current asset1085current asset turnover 1086current cost1087current cost account1088current cost income1089current expense1090current liability1091current rate method1092current ratio1093current replacement cost 1094current return1095current value1096custodial accounting1097custodial responsibility 1098custom1099customer,s advance1100customer,s ledger1101customs declaration1102customs duty1103customs office1104cutoff1105cutoff date1106cutoff rate (of return)1107cutoff test1108cycle count1109daily cash report1110daily statement1111damages1112data1113data base1114data base management system1115data processing1116data retrieval1117date1118date backward1119date due1120date forward1121date of balance sheet1122date of payment1123day book1124days purchases in accounts payable 1125days sales in accounts receivable 1126days sales in inventory1127dBase1128DCF1129dead account1130dead capital1131dead stock1132deal1133dealer1134debenture(bond)1135debenture capital1136debit1137debit and credit convention1138debit1139debit card1140debit entry1141debit memorandum1142debt1143debt and equity securities1144debt capacity1145debt capital1146debt-collection agency1147debt coverage ratio1148debt crisis1149debt factor1150debt financing1151debt limit1152debtor1153debtors ledger1154debt ratio1155debt restructuring1156debt service1157debt structure1158debt to equity ratio1159debt to total assets ratio1160decentralization1161decentralized accounting1162decision1163decision analysis1164decision chart1165decision making1166decision making under certainty 1167decision making under uncertainty 1168decision model1169decision rule1170decision software package1171decision support system1172decision table1173decision theory1174decision tree1175decision variable1176declaration of bankruptcy1177declaration of dividend1178declining-balance method(of depreciation)1179decommissioning cost1180deconglomeration1181deductions1182deed1183deed of arrangement1184deed of trust1185deep discount bonds1186defalcation1187default1188default notice1189default risk1190defeasance1191defective check1192Defense Contract Audit Agency 1193defensive asset1194defensive project1195deferral1196deferred annuity1197deferred asset1198deferred compensation plan 1199deferred credit1200deferred debit1201deferred dividend1202deferred expense1203deferred income1204deferred income tax liability 1205deferred liability1206deferred maintenance1207deficiency1208deficiency statement1209deficit1210deficit budget1211deflation1212deflator1213degree of financial leverage 1214degree of operation leverage 1215degree of total leverage1216de jure corporation1217del credere1218delinquency1219delinquency charge1220delinquency ratio1221delist1222delivery1223delivery against cash1224delivery expense1225delivery price1226Deloitte and Touche1227demand1228demand deposit1229demand draft1230demand loan1231demerger1232demurrage1233denationalization1234denomination1235department1236departmental accounting1237departmental cost1238departmental income statement 1239departmental overhead1240depletion1241depletion expense1242deposit1243deposit account1244deposit certificate1245deposit in transit1246depository1247depository receipts1248depreciable asset1249depreciable cost1250depreciation life1251depreciated cost1252depreciation1253depreciation accounting1254depreciation adjustment1255depreciation allowance1256depreciation base1257depreciation expense1258depreciation fund1259depreciation method1260depreciation policy1261depreciation ratio1262deregulation1263derivative evidence1264derivative instrument1265designated securities1266desk audit1267detail account1268detailed audit1269detail ledger1270detection of fraud1271devaluation1272development cost1273differential analysis。

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Risk Management
Regulatory action Decision to mitigate risk Move out of the area Change chemicals Better training Better maintenance or change process Intercepting toxic emission Do risk assessment Provide cost-benefit analysis Can be simple or very complex
CE 481 - Risk Assessment/Management
Jeff Kuo, Ph.D., P.E. jkuo@
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Definitions Hazard: material or physical condition with potential to cause harm or loss Risk: potential (probability) for an undesirable consequence to result from activities related to the hazard Risk normally in terms of expected frequency or probability and the severity or impact of the results.
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Risk Assessment - Process
Data H azard Id en tification W hat agents are p oten tially harm ful?
Dose-R esponse
sment
Exposure Assessment
H ow is intake or dose related to ad verse effects?
Risk Assessment
Characterization of the probability of potential adverse effects from human exposures to environmental hazards. Identify failure or accidents that can occur determine the approximate consequence and expected frequencies Qualitative or quantitative
Release model rate of resulting releases what form, concentration? duration Transport (Dispersion) model pathway evaluation Effect model
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Daily Dose (mg/kg-day) Dose = (C)(I)(EF)(ED)(AF) (AT)(BW) C = Concentration, I = Intake Rate
Consequences traffic school fine, insurance life handicapped cancer
Annual Risk 1 x 10-3 2 x 10-4 8 x 10-5 4 x 10-5 4 x 10-5 1 x 10-5 8 x 10-6 2 x 10-9
Types of Risk Health and safety risk (short term) Long-term health risk Environmental risk Operational risk (business-related concerns) non-compliance quality or production problem
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Risk - (Driving on highway -an example)
Risks Accidents Health Tickets Cause bad maintenance weather careless take chances noise kids on-time for class
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Dose-Response Assessment
Response
Slope = Cancer Slope Factor X X X X No Threshold, Linear at Low Doses Dose
Relationship between the level of exposure and the extent of injury Carcinogenic and noncarcinogenic effects Responses vary from death to tumors, skin irritation, respiratory effects, genetic mutation, and fetal development problems
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Risk Assessment
How to do it? Not an easy process Should be viewed as a process, not a one-time activity Hazard Identification Dose-response Assessment Environmental Pathway Evaluation Risk Characterization What to do after Risk Assessment Risk management
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Example – PE Sample Exam (ENV E)
LD50/30 refers to: (a) concentration in drinking water associated with 50% population death of 30-kg test animals (b) dose associated with 50% population death standardized to a 30 mg/(kg-d) dose rate (c) dose (via dermal exposure) associated with 50% population death of rates in 30 days (d) dose expected to cause 50% population death of an exposed population within 30 minutes
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Exposure Assessment (Environmental Pathway Evaluation)
Calculates the dose which an exposed individual receives Delineates the affected population by identifying possible exposure paths Exposure routes ingestion inhalation dermal absorption
Risk Characteristics
W ho w ill be exposed to w hat and for h ow long?
W hat effects are likely on h u m an h ea lth a n d en v iro n m e n t? Risk M anagem ent
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Risk Assessment
Why: effective decision-making tool for identifying and reducing risks. Gain benefits as much as possible, but avoid risk. When to do it? RMPP (risk management & prevention plan) site remediation (clean-up goal? discharge limit) tank removal (set up priority) Select treatment or disposal site policy formulation (THM rule)
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Exposure Duration
Body Weight Averaging Time
Water Ingestion Rate Inhalation Rate
Uncertainty in Risk Assessment
Not exact science The risk assessment process is extremely conservative in nature and utilizes measurements which are uncertain. Insufficient data or information gaps often exist in characterizing the potential risk of an agent, necessitating the need for assumptions or educated guesses.
Variable Soil Ingestion Rate
EF = Exposure Frequency ED = Exposure Duration AF = Absorption Factor AT = Averaging Time BW= body weight
Value
200 mg/day (children 1 through 6 years old) 100 mg/day (age groups greater than 6 years old) Adult - 30 years at one residence (national 90th percentile); Child - 6 years 70 kg adult; 10 kg child noncarcinogens = exposure duration carcinogens, 70 years Adult - 2 L/d; Child (1-6) 1 L/d Adults 0.83 m3/hr; Child 0.46 m3/hr
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