2014年注冊(cè)會(huì)計(jì)師綜合階段考試大綱

一、測(cè)試目標(biāo)
注冊(cè)會(huì)計(jì)師全國(guó)統(tǒng)一考試綜合階段考試（以下簡(jiǎn)稱綜合階段考試）主要測(cè)試考生是否具備在職業(yè)環(huán)境中運(yùn)用專業(yè)知識(shí)，保持職業(yè)價(jià)值觀、職業(yè)道德與職業(yè)態(tài)度，有效解決實(shí)務(wù)問(wèn)題的能力，其中包括在國(guó)際環(huán)境下運(yùn)用英語(yǔ)進(jìn)行業(yè)務(wù)處理的能力。綜合階段考試要求考生在掌握專業(yè)階段各學(xué)科知識(shí)和基本技能的基礎(chǔ)上，通過(guò)必要的經(jīng)驗(yàn)積累，能夠綜合運(yùn)用各學(xué)科知識(shí)和相關(guān)技能對(duì)職業(yè)環(huán)境中的實(shí)務(wù)案例，進(jìn)行信息的篩選、甄別和判斷，識(shí)別業(yè)務(wù)問(wèn)題的性質(zhì)、影響和要求等，運(yùn)用所掌握的信息、知識(shí)進(jìn)行深入的業(yè)務(wù)和財(cái)務(wù)分析及處理，提出有效的意見(jiàn)、建議或解決方案，并清晰地進(jìn)行表達(dá)闡述。具體來(lái)講，考察考生下列能力：
（一）與認(rèn)知、分析和評(píng)價(jià)相關(guān)的能力
1.識(shí)別業(yè)務(wù)、技術(shù)和職業(yè)道德問(wèn)題；
2.應(yīng)用技術(shù)知識(shí)，確定需要解決的問(wèn)題；
3.理解更廣泛的實(shí)體的經(jīng)濟(jì)活動(dòng)；
4.憑借已有知識(shí)、經(jīng)驗(yàn)以及邏輯推理的能力，理解所要解決問(wèn)題和資料的相關(guān)性；
5.選擇恰當(dāng)?shù)姆治龉ぞ撸?br /> 6.依據(jù)要求、現(xiàn)狀和數(shù)據(jù)，進(jìn)行分析；
7.評(píng)價(jià)信息的質(zhì)量；
8.分析優(yōu)勢(shì)、弱點(diǎn)、機(jī)會(huì)和威脅，并根據(jù)輕重緩急作出恰當(dāng)判斷；
9.考慮競(jìng)爭(zhēng)對(duì)手、企業(yè)內(nèi)部人員以及其他各方的反應(yīng)；
10.根據(jù)事件、影響、假設(shè)以及分析所形成的信息，得出結(jié)論，提出建議。
（二）與書(shū)面溝通和表達(dá)相關(guān)的能力
在分析、判斷和解決問(wèn)題時(shí)，思路清晰、論據(jù)充分、邏輯嚴(yán)密、表達(dá)流暢。
二、實(shí)務(wù)經(jīng)驗(yàn)要求
考生參加綜合階段考試，應(yīng)當(dāng)在參加注冊(cè)會(huì)計(jì)師全國(guó)統(tǒng)一考試專業(yè)階段考試過(guò)程中積累實(shí)務(wù)經(jīng)驗(yàn)的基礎(chǔ)上，持續(xù)加強(qiáng)實(shí)務(wù)經(jīng)驗(yàn)的積累。建議考生圍繞以下幾個(gè)方面積累實(shí)務(wù)經(jīng)驗(yàn)：
1.保持職業(yè)敏感性和經(jīng)營(yíng)意識(shí)——能夠發(fā)現(xiàn)或意識(shí)到企業(yè)內(nèi)部、外部的問(wèn)題和壓力的變化，并能評(píng)估企業(yè)的績(jī)效，有效識(shí)別和應(yīng)對(duì)風(fēng)險(xiǎn)。
2.應(yīng)用技術(shù)知識(shí)——能夠在實(shí)際工作中應(yīng)用專業(yè)知識(shí)和技能。
3.解決職業(yè)道德問(wèn)題——能夠識(shí)別職業(yè)道德問(wèn)題，并運(yùn)用已有的知識(shí)和經(jīng)驗(yàn)評(píng)估事項(xiàng)的可能影響，作出恰當(dāng)?shù)臎Q策并提出處理建議。
4.運(yùn)用職業(yè)判斷——能夠提出恰當(dāng)、有效的，并符合組織戰(zhàn)略目標(biāo)的專業(yè)處理建議。
5.具有良好溝通能力——能夠通過(guò)恰當(dāng)?shù)谋磉_(dá)，使提出的處理建議和解決方案有效地影響利益相關(guān)者。
三、測(cè)試科目
綜合階段考試設(shè)職業(yè)能力綜合測(cè)試科目，分成試卷一和試卷二（試卷一和試卷二各50分）。試卷一以鑒證業(yè)務(wù)為重點(diǎn)，內(nèi)容涉及會(huì)計(jì)、審計(jì)和稅法等專業(yè)領(lǐng)域；試卷二以管理咨詢和業(yè)務(wù)分析為重點(diǎn)，內(nèi)容涉及財(cái)務(wù)成本管理、公司戰(zhàn)略與風(fēng)險(xiǎn)管理和經(jīng)濟(jì)法等專業(yè)領(lǐng)域。試卷一設(shè)置英文題10分，試卷二設(shè)置英文題12分。試卷一和試卷二考試時(shí)間均為3．5小時(shí)。
四、測(cè)試內(nèi)容
職業(yè)能力綜合測(cè)試包括但不限于以下內(nèi)容：
（一）會(huì)計(jì)
1.金融資產(chǎn)
（1）金融資產(chǎn)的定義和分類
（2）以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn)
（3）持有至到期投資
（4）貸款和應(yīng)收款項(xiàng)
（5）可供出售金融資產(chǎn)
（6）金融資產(chǎn)減值
（7）金融資產(chǎn)轉(zhuǎn)移
2.長(zhǎng)期股權(quán)投資
（1）長(zhǎng)期股權(quán)投資的初始計(jì)量
（2）長(zhǎng)期股權(quán)投資的后續(xù)計(jì)量
（3）長(zhǎng)期股權(quán)投資核算方法的轉(zhuǎn)換及處置
3.固定資產(chǎn)
（1）固定資產(chǎn)的確認(rèn)和初始計(jì)量
（2）固定資產(chǎn)的后續(xù)計(jì)量
（3）固定資產(chǎn)的處置
4.無(wú)形資產(chǎn)
（1）無(wú)形資產(chǎn)的確認(rèn)和初始計(jì)量
（2）內(nèi)部研究開(kāi)發(fā)費(fèi)用的確認(rèn)和計(jì)量
（3）無(wú)形資產(chǎn)的后續(xù)計(jì)量
5.投資性房地產(chǎn)
（1）投資性房地產(chǎn)的特征與范圍
（2）投資性房地產(chǎn)的確認(rèn)和初始計(jì)量
（3）投資性房地產(chǎn)的后續(xù)計(jì)量
（4）投資性房地產(chǎn)的轉(zhuǎn)換和處置
6.資產(chǎn)減值
（1）資產(chǎn)減值概述
（2）資產(chǎn)可收回金額的計(jì)量
（3）資產(chǎn)減值損失的確認(rèn)與計(jì)量
（4）資產(chǎn)組的認(rèn)定及減值處理
（5）商譽(yù)減值測(cè)試與處理
7.收入、費(fèi)用和利潤(rùn)
（1）收入
（2）費(fèi)用
（3）利潤(rùn)
8.債務(wù)重組
（1）債務(wù)重組的定義和重組方式
（2）債務(wù)重組的會(huì)計(jì)處理
9.借款費(fèi)用
（1）借款費(fèi)用概述
（2）借款費(fèi)用的確認(rèn)
（3）借款費(fèi)用的計(jì)量
10.所得稅
（1）所得稅會(huì)計(jì)概述
（2）資產(chǎn)、負(fù)債的計(jì)稅基礎(chǔ)及暫時(shí)性差異
（3）遞延所得稅負(fù)債及遞延所得稅資產(chǎn)的確認(rèn)
（4）所得稅費(fèi)用的確認(rèn)和計(jì)量
11.會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更和差錯(cuò)更正
（1）會(huì)計(jì)政策及其變更
（2）會(huì)計(jì)估計(jì)及其變更
（3）前期差錯(cuò)及其更正
12.資產(chǎn)負(fù)債表日后事項(xiàng)
（1）資產(chǎn)負(fù)債表日后事項(xiàng)概述
（2）調(diào)整事項(xiàng)的會(huì)計(jì)處理
（3）非調(diào)整事項(xiàng)的會(huì)計(jì)處理
13.企業(yè)合并
（1）企業(yè)合并概述
（2）同一控制下企業(yè)合并的處理
（3）非同一控制下企業(yè)合并的處理
14.合并財(cái)務(wù)報(bào)表
（1）合并財(cái)務(wù)報(bào)表概述
（2）合并范圍的確定
（3）合并財(cái)務(wù)報(bào)表編制的前期準(zhǔn)備事項(xiàng)及其程序
（4）長(zhǎng)期股權(quán)投資與所有者權(quán)益的合并處理（同一控制下）
（5）長(zhǎng)期股權(quán)投資與所有者權(quán)益的合并處理（非同一控制下）
（6）內(nèi)部商品交易的合并處理
（7）內(nèi)部債權(quán)債務(wù)的合并處理
（8）內(nèi)部固定資產(chǎn)交易的合并處理
（9）內(nèi)部無(wú)形資產(chǎn)交易的合并處理
（10）所得稅會(huì)計(jì)相關(guān)的合并處理
（11）合并現(xiàn)金流量表的編制
（12）本期增加子公司和減少子公司的合并處理
15.每股收益
（1）每股收益概述
（2）基本每股收益
（3）稀釋每股收益
（4）每股收益的列報(bào)
（二）審計(jì)
1.審計(jì)計(jì)劃
（1）初步業(yè)務(wù)活動(dòng)
（2）總體審計(jì)策略和具體審計(jì)計(jì)劃
（3）審計(jì)重要性
（4）利用專家的工作
（5）利用內(nèi)部審計(jì)工作
（6）注冊(cè)會(huì)計(jì)師與治理層的溝通
2.風(fēng)險(xiǎn)評(píng)估
（1）風(fēng)險(xiǎn)評(píng)估程序、信息來(lái)源以及項(xiàng)目組內(nèi)部的討論
（2）了解被審計(jì)單位及其環(huán)境
（3）了解被審計(jì)單位的內(nèi)部控制
（4）評(píng)估重大錯(cuò)報(bào)風(fēng)險(xiǎn)
（5）特定項(xiàng)目的風(fēng)險(xiǎn)評(píng)估
3.風(fēng)險(xiǎn)應(yīng)對(duì)
（1）針對(duì)財(cái)務(wù)報(bào)表層次重大錯(cuò)報(bào)風(fēng)險(xiǎn)的總體應(yīng)對(duì)措施
（2）針對(duì)認(rèn)定層次重大錯(cuò)報(bào)風(fēng)險(xiǎn)的進(jìn)一步審計(jì)程序
（3）控制測(cè)試
（4）實(shí)質(zhì)性程序
（5）特定項(xiàng)目的風(fēng)險(xiǎn)應(yīng)對(duì)
4.銷售與收款循環(huán)的審計(jì)
（1）銷售與收款循環(huán)的特點(diǎn)
（2）銷售與收款循環(huán)的內(nèi)部控制和控制測(cè)試
（3）銷售與收款循環(huán)的實(shí)質(zhì)性程序
5.采購(gòu)與付款循環(huán)的審計(jì)
（1）采購(gòu)與付款循環(huán)的特點(diǎn)
（2）采購(gòu)與付款循環(huán)的內(nèi)部控制和控制測(cè)試
（3）采購(gòu)與付款循環(huán)的實(shí)質(zhì)性程序
6.生產(chǎn)與存貨循環(huán)的審計(jì)
（1）生產(chǎn)與存貨循環(huán)的特點(diǎn)
（2）生產(chǎn)與存貨循環(huán)的內(nèi)部控制和控制測(cè)試
（3）生產(chǎn)與存貨循環(huán)的實(shí)質(zhì)性程序
7.對(duì)舞弊和法律法規(guī)的考慮
（1）財(cái)務(wù)報(bào)表審計(jì)中與舞弊相關(guān)的責(zé)任
（2）財(cái)務(wù)報(bào)表審計(jì)中對(duì)法律法規(guī)的考慮
8.對(duì)集團(tuán)財(cái)務(wù)報(bào)表審計(jì)的特殊考慮
（1）與集團(tuán)財(cái)務(wù)報(bào)表審計(jì)有關(guān)的概念
（2）集團(tuán)財(cái)務(wù)報(bào)表審計(jì)中的責(zé)任設(shè)定和注冊(cè)會(huì)計(jì)師的目標(biāo)
（3）集團(tuán)審計(jì)業(yè)務(wù)的承接與保持
（4）了解集團(tuán)及其環(huán)境、集團(tuán)組成部分及其環(huán)境
（5）了解組成部分注冊(cè)會(huì)計(jì)師
（6）重要性
（7）針對(duì)評(píng)估的風(fēng)險(xiǎn)采取的應(yīng)對(duì)措施
（8）合并過(guò)程
（9）與組成部分注冊(cè)會(huì)計(jì)師的溝通
（10）評(píng)價(jià)審計(jì)證據(jù)的充分性和適當(dāng)性
（11）與集團(tuán)管理層和集團(tuán)治理層的溝通
9.完成審計(jì)工作
（1）完成審計(jì)工作概述
（2）期后事項(xiàng)
（3）書(shū)面聲明
10.審計(jì)報(bào)告
（1）審計(jì)報(bào)告概述
（2）審計(jì)意見(jiàn)的形成和審計(jì)報(bào)告的類型
（3）審計(jì)報(bào)告的基本內(nèi)容
（4）非標(biāo)準(zhǔn)審計(jì)報(bào)告
11.會(huì)計(jì)師事務(wù)所業(yè)務(wù)質(zhì)量控制
（1）質(zhì)量控制制度的目標(biāo)和對(duì)業(yè)務(wù)質(zhì)量承擔(dān)的領(lǐng)導(dǎo)責(zé)任
（2）相關(guān)職業(yè)道德要求
（3）客戶關(guān)系和具體業(yè)務(wù)的接受與保持
（4）人力資源
（5）業(yè)務(wù)執(zhí)行
（6）監(jiān)控
12.職業(yè)道德基本原則和概念框架
（1）職業(yè)道德基本原則
（2）職業(yè)道德概念框架
（3）注冊(cè)會(huì)計(jì)師對(duì)職業(yè)道德概念框架的具體運(yùn)用
（4）非執(zhí)業(yè)會(huì)員對(duì)職業(yè)道德概念框架的運(yùn)用
13.審計(jì)業(yè)務(wù)對(duì)獨(dú)立性的要求
（1）基本要求
（2）經(jīng)濟(jì)利益
（3）貸款和擔(dān)保以及商業(yè)關(guān)系、家庭和私人關(guān)系
（4）與審計(jì)客戶發(fā)生雇傭關(guān)系
（5）與審計(jì)客戶長(zhǎng)期存在業(yè)務(wù)關(guān)系
（6）為審計(jì)客戶提供非鑒證服務(wù)
（7）收費(fèi)
（8）影響?yīng)毩⑿缘钠渌�事�?xiàng)
（三）稅法
1.增值稅法
（1）征稅范圍及納稅義務(wù)人
（2）稅率與征收率
（3）一般計(jì)稅方法應(yīng)納稅額的計(jì)算
（4）特殊經(jīng)營(yíng)行為的稅務(wù)處理
（5）進(jìn)口貨物征稅、出口貨物和服務(wù)退（免）稅
（6）增值稅征收管理、專用發(fā)票的使用與管理
2.消費(fèi)稅法
（1）納稅義務(wù)人與征稅范圍
（2）稅目與稅率
（3）計(jì)稅依據(jù)與應(yīng)納稅額計(jì)算
3.營(yíng)業(yè)稅法
（1）納稅義務(wù)人與扣繳義務(wù)人
（2）稅目與稅率
（3）計(jì)稅依據(jù)
（4）應(yīng)納稅額計(jì)算與特殊經(jīng)營(yíng)行為的稅務(wù)處理
（5）稅收優(yōu)惠
4.資源稅法和土地增值稅法
（1）資源稅納稅義務(wù)人、稅目與稅率
（2）資源稅計(jì)稅依據(jù)與應(yīng)納稅額的計(jì)算
（3）資源稅稅收優(yōu)惠和征收管理
（4）土地增值稅納稅義務(wù)人與征稅范圍
（5）土地增值稅稅率、應(yīng)稅收入與扣除項(xiàng)目
（6）土地增值稅應(yīng)納稅額的計(jì)算
（7）土地增值稅稅收優(yōu)惠和征收管理
5.房產(chǎn)稅法、城鎮(zhèn)土地使用稅法
（1）房產(chǎn)稅法
（2）城鎮(zhèn)土地使用稅法
6.企業(yè)所得稅法
（1）應(yīng)納稅所得額的計(jì)算
（2）資產(chǎn)的稅務(wù)處理和資產(chǎn)損失稅前扣除的所得稅處理
（3）企業(yè)重組的所得稅處理
（4）稅收優(yōu)惠
（5）應(yīng)納稅額的計(jì)算
（6）特別納稅調(diào)整
（7）征收管理
7.個(gè)人所得稅法
（1）納稅義務(wù)人與征稅范圍
（2）稅率與應(yīng)納稅所得額的確定
（3）應(yīng)納稅額的計(jì)算
（4）稅收優(yōu)惠
8.稅務(wù)籌劃
（四）財(cái)務(wù)成本管理
1.財(cái)務(wù)報(bào)表分析
（1）財(cái)務(wù)報(bào)表分析概述
（2）財(cái)務(wù)比率分析
（3）管理用財(cái)務(wù)報(bào)表分析
2.長(zhǎng)期計(jì)劃與財(cái)務(wù)預(yù)測(cè)
（1）長(zhǎng)期計(jì)劃
（2）財(cái)務(wù)預(yù)測(cè)
（3）增長(zhǎng)率與資金需求
3.財(cái)務(wù)估價(jià)的基礎(chǔ)概念
（1）貨幣的時(shí)間價(jià)值
（2）風(fēng)險(xiǎn)和報(bào)酬
4.債券和股票估價(jià)
（1）債券估價(jià)
（2）股票估價(jià)
5.資本成本
（1）資本成本概述
（2）普通股成本
（3）債務(wù)成本
（4）加權(quán)平均資本成本
6.企業(yè)價(jià)值評(píng)估
（1）現(xiàn)金流量折現(xiàn)模型
（2）相對(duì)價(jià)值法
（五）公司戰(zhàn)略與風(fēng)險(xiǎn)管理
1.戰(zhàn)略分析
（1）企業(yè)外部環(huán)境分析
（2）企業(yè)內(nèi)部環(huán)境分析
2.戰(zhàn)略選擇
（1）總體戰(zhàn)略（公司層戰(zhàn)略）
（2）業(yè)務(wù)單位戰(zhàn)略
（3）國(guó)際化經(jīng)營(yíng)戰(zhàn)略
3.戰(zhàn)略實(shí)施
（1）公司戰(zhàn)略與組織結(jié)構(gòu)
（2）公司戰(zhàn)略與企業(yè)文化
（3）戰(zhàn)略控制
（4）戰(zhàn)略變革管理
（5）戰(zhàn)略管理中的權(quán)力與利益相關(guān)者
4.風(fēng)險(xiǎn)與風(fēng)險(xiǎn)管理
（1）風(fēng)險(xiǎn)管理的目標(biāo)
（2）風(fēng)險(xiǎn)管理基本流程
（3）風(fēng)險(xiǎn)管理體系
5.風(fēng)險(xiǎn)管理框架下的內(nèi)部控制
（1）內(nèi)部控制基本規(guī)范
（2）內(nèi)部控制應(yīng)用指引
（3）內(nèi)部控制評(píng)價(jià)
（六）經(jīng)濟(jì)法
1.物權(quán)法律制度
（1）物權(quán)法律制度概述
（2）物權(quán)變動(dòng)
（3）所有權(quán)
（4）用益物權(quán)
（5）擔(dān)保物權(quán)
2.合同法律制度
（1）合同的基本理論
（2）合同的訂立
（3）合同的效力
（4）合同的履行
（5）保證與定金
（6）合同的變更與轉(zhuǎn)讓
（7）合同的終止
（8）違約責(zé)任
（9）幾類主要的有名合同
3.公司法律制度
（1）公司法律制度概述
（2）股份有限公司
（3）有限責(zé)任公司
（4）公司董事、監(jiān)事、高級(jí)管理人員
（5）公司的財(cái)務(wù)會(huì)計(jì)
（6）公司合并、分立與減資
（7）公司解散和清算
4.證券法律制度
（1）證券法律制度概述
（2）股票的發(fā)行
（3）公司債券的發(fā)行與交易
（4）股票交易市場(chǎng)
（5）上市公司收購(gòu)和重組
（6）證券欺詐的法律責(zé)任
5.企業(yè)破產(chǎn)法律制度
（1）破產(chǎn)法律制度概述
（2）破產(chǎn)申請(qǐng)與受理
（3）管理人制度
（4）債務(wù)人財(cái)產(chǎn)
（5）破產(chǎn)債權(quán)
（6）債權(quán)人會(huì)議
（7）重整程序
（8）和解制度
（9）破產(chǎn)清算程序
6.反壟斷法律制度
（1）反壟斷法律制度概述
（2）壟斷協(xié)議規(guī)制制度
（3）濫用市場(chǎng)支配地位規(guī)制制度
（4）經(jīng)營(yíng)者集中反壟斷審查制度
（5）濫用行政權(quán)力排除、限制競(jìng)爭(zhēng)規(guī)制制度

附錄：職業(yè)能力綜合測(cè)試涉及的主要專業(yè)術(shù)語(yǔ)中英文對(duì)照表

職業(yè)能力綜合測(cè)試涉及的主要專業(yè)術(shù)語(yǔ)中英文對(duì)照表

會(huì)計(jì)
會(huì)計(jì)估計(jì) Accounting estimates
會(huì)計(jì)分期 Accounting period
會(huì)計(jì)政策 Accounting policies
會(huì)計(jì)確認(rèn) Accounting recognition
會(huì)計(jì)處理 Accounting treatment
應(yīng)付賬款 Accounts payable
應(yīng)收賬款 Accounts receivable
累計(jì)折舊 Accumulated depreciation
調(diào)整事項(xiàng) Adjusting events
攤銷費(fèi)用 Amortization expense
公平交易 Arms-length transaction
資產(chǎn) Assets
資產(chǎn)減值損失 Assets impairment loss
聯(lián)營(yíng)公司  Associates
可供出售金融資產(chǎn) Available-for-sale financial assets
壞賬準(zhǔn)備 Bad debt provision
年初余額 Balance at the beginning of year
年末余額 Balance at the end of year
資產(chǎn)負(fù)債表 Balance sheet
銀行存款 Bank deposit
基本每股收益 Basic earnings per share
應(yīng)收票據(jù) Bills receivable
賬面價(jià)值 Book value
借款費(fèi)用 Borrowing costs
企業(yè)合并 Business combination
營(yíng)業(yè)稅金及附加 Business taxes and surcharges
計(jì)量 Calculation/Calculate
資本公積 Capital reserve
資本化 Capitalization/Capitalized
現(xiàn)金流量 Cash flows
庫(kù)存現(xiàn)金 Cash on hand
公允價(jià)值變動(dòng) Change in fair value
股東權(quán)益變動(dòng)表 Changes in equity
可比性 Comparability
混合金融工具 Compound financial instruments
代銷商品 Consignment goods
合并資產(chǎn)負(fù)債表 Consolidated balance sheet
合并利潤(rùn)表 Consolidated income statement
合并股東權(quán)益變動(dòng)表 Consolidated statement of changes in equity
建造合同 Construction contract
在建工程 Construction in progress
或有資產(chǎn) Contingent asset
或有負(fù)債 Contingent liability
可轉(zhuǎn)換公司債券 Convertible notes
會(huì)計(jì)差錯(cuò)更正 Correction of accounting errors
成本法 Cost method
主營(yíng)業(yè)務(wù)成本 Cost of sales from principal activities
貸 Credit
貨幣計(jì)量 Currency measurement
流動(dòng)資產(chǎn) Current assets
流動(dòng)負(fù)債 Current liabilities
借 Debit
債務(wù)重組 Debt restructuring
遞延收益 Deferred income
遞延所得稅 Deferred tax
遞延所得稅資產(chǎn) Deferred tax assets
遞延所得稅負(fù)債 Deferred tax liabilities
折舊 Depreciation
稀釋每股收益 Diluted earnings per share
直接費(fèi)用 Direct costs
直接人工 Direct labour
直接材料 Direct materials
直接法 Direct method
披露 Disclosure
折現(xiàn)系數(shù) Discount factor
折現(xiàn)率 Discount rate
任意盈余公積 Discretionary surplus reserve
處置成本 Disposal costs
應(yīng)付股利 Dividend payable
應(yīng)收股利 Dividend receivable
應(yīng)付職工薪酬 Employee benefits payables
股權(quán)投資 Equity investment
權(quán)益法 Equity method
預(yù)計(jì)負(fù)債 Estimated liabilities/Provision
預(yù)計(jì)使用壽命 Estimated useful life
費(fèi)用 Expenses
公允價(jià)值 Fair value
融資租賃 Finance lease
金融資產(chǎn) Financial assets
交易性金融資產(chǎn) Financial assets held for trading
財(cái)務(wù)費(fèi)用 Financial expenses
金融工具 Financial instruments
金融負(fù)債 Financial liabilities
財(cái)務(wù)報(bào)告 Financial reporting
籌資活動(dòng) Financing activities
產(chǎn)成品 Finished products/goods
固定資產(chǎn) Fixed assets
固定資產(chǎn)清理 Fixed assets pending for disposal
境外經(jīng)營(yíng) Foreign operations
特許權(quán) Franchise right
記賬本位幣 Functional currency
公允價(jià)值變動(dòng)收益/（損失） Gains/Losses on changes in fair value
管理費(fèi)用 General and administrative expenses
持續(xù)經(jīng)營(yíng) Going concern
商譽(yù) Goodwill
政府補(bǔ)助 Government grants
毛利率 Gross profit ratio
擔(dān)保 Guarantee
持有至到期投資 Held-to-maturity investment
歷史成本 Historical cost
可辨認(rèn)性 Identifiable
減值損失 Impairment loss
減值準(zhǔn)備 Impairment losses
利潤(rùn)表 Income statement
所得稅 Income tax
間接法 Indirect method
保險(xiǎn)費(fèi) Insurance expense
無(wú)形資產(chǎn) Intangible assets
應(yīng)付利息 Interest payable
利率 Interest rate
應(yīng)收利息 Interest receivable
集團(tuán)內(nèi)部銷售 Inter-group sales
中期財(cái)務(wù)報(bào)表 Interim financial statements
存貨 Inventories
投資活動(dòng) Investing activities
投資成本 Investment cost
投資收益 Investment income
投資性房地產(chǎn) Investment property
合營(yíng)企業(yè) Joint-venture
勞務(wù)成本 Labour costs
土地使用權(quán) Land use right
租賃 Lease
承租人 Lessee
出租人 Lessor
負(fù)債 Liability/Liabilities
貸款 Loan
長(zhǎng)期股權(quán)投資 Long-term equity investment
長(zhǎng)期借款 Long-term loans
長(zhǎng)期應(yīng)付款 Long-term payable
長(zhǎng)期應(yīng)收款 Long-term receivables
少數(shù)股東權(quán)益 Minority interests
凈利潤(rùn) Net profits
非調(diào)整事項(xiàng) Non-adjusting events
非流動(dòng)性負(fù)債 Non-current liabilities
營(yíng)業(yè)外支出 Non-operating expenses
營(yíng)業(yè)外收入 Non-operating income
經(jīng)營(yíng)活動(dòng) Operating activities
經(jīng)營(yíng)租賃 Operating lease
營(yíng)業(yè)利潤(rùn) Operating profit
其他資本公積 Other capital reserve
其他綜合收益 Other comprehensive income
其他業(yè)務(wù)收入 Other operating income
其他應(yīng)付款 Other payables
其他應(yīng)收款 Other receivables
所有者權(quán)益 Owner’s equity
所有權(quán) Ownership
實(shí)收資本 Paid-in capital
專利權(quán) Patent
資產(chǎn)負(fù)債表日后事項(xiàng) Post balance sheet events
溢價(jià) Premium
預(yù)付款 Prepayment
現(xiàn)值 Present value
以前年度損益事項(xiàng) Prior year profit/loss adjustment
商品 Product
利潤(rùn) Profit
利潤(rùn)分配 Profit appropriation
存貨跌價(jià)準(zhǔn)備 Provision for diminution in value of inventories
固定資產(chǎn)減值準(zhǔn)備 Provision for impairment of fixed assets
損失準(zhǔn)備 Provision for loss
采購(gòu)成本 Purchase costs
報(bào)酬率 Rate of return
原材料 Raw materials
預(yù)收款項(xiàng) Receipts in advance
確認(rèn) Recognition/Recognize
可收回金額 Recoverable amount
可變現(xiàn)凈值 Recoverable value
關(guān)聯(lián)交易 Related party transactions
關(guān)聯(lián)方 Related party(ies)
租賃收入 Rental income
重置成本 Replacement costs
回購(gòu) Repurchase
研究開(kāi)發(fā)費(fèi)用 Research and development costs
殘值 Residual value
重組 Restructuring
追溯調(diào)整 Retrospective adjustments
銷售商品收入 Revenue from sales of goods
收入 Revenue/Income
職工薪酬 Salary costs
售后租回交易 Sale and lease back
主營(yíng)業(yè)務(wù)收入 Sales from principal activities
銷售退回 Sales return
銷售額  Sales revenue
銷售稅 Sales tax
分部報(bào)告 Segment reporting
銷售費(fèi)用 Selling expenses
股本 Share capital
股份期權(quán) Share options
股本/資本溢價(jià) Share/Capital premium
所有者權(quán)益 Shareholders’ equity
短期借款 Short-term loans
專項(xiàng)應(yīng)付款 Special payables
現(xiàn)金流量表 Statement of cash flows
法定盈余公積 Statutory surplus reserve
盈余公積 Surplus reserves
有形資產(chǎn) Tangible assets
計(jì)稅基礎(chǔ) Tax basis
應(yīng)交稅費(fèi) Taxes payable
暫時(shí)性差異 Temporary differences
交易費(fèi)用 Transaction costs
可理解性 Understandability
未分配利潤(rùn) Undistributed profit/Retained earnings
未實(shí)現(xiàn)融資收益 Unrealized capital gain
增值稅 Value-added tax
在產(chǎn)品 Work in progress

 
審計(jì)
客戶關(guān)系和審計(jì)業(yè)務(wù)的接受與保持 Acceptance and continuance of client and audit engagement
訪問(wèn)控制 Access controls
接觸信息/審計(jì)工作底稿 Access to information / Audit documentation
否定意見(jiàn) Adverse opinion
替代程序 Alternative procedures
分析程序 Analytical procedures
在集團(tuán)層面實(shí)施的分析程序 Analytical procedures at group level
年度報(bào)告 Annual report
適用的財(cái)務(wù)報(bào)告框架 Applicable financial reporting framework
按照適用的財(cái)務(wù)報(bào)告編制基礎(chǔ)得到恰當(dāng)會(huì)計(jì)處理和披露 Appropriately accounted for and disclosed in accordance with the applicable financial reporting framework
(審計(jì)證據(jù)的)適當(dāng)性 Appropriateness (of audit evidence)
認(rèn)定 Assertions
評(píng)估 Assess
保證 Assurance
審計(jì)調(diào)整 Audit adjustment
審計(jì)工作底稿 Audit documentation/Audit working paper
審計(jì)證據(jù) Audit evidence
審計(jì)檔案 Audit file
會(huì)計(jì)師事務(wù)所 Audit firm/Accounting firm
審計(jì)意見(jiàn) Audit opinion
審計(jì)計(jì)劃 Audit plan
審計(jì)風(fēng)險(xiǎn) Audit risk
審計(jì)抽樣(抽樣) Audit sampling (sampling)
注冊(cè)會(huì)計(jì)師（審計(jì)師） Auditor
注冊(cè)會(huì)計(jì)師與財(cái)務(wù)信息 Auditor and financial information
注冊(cè)會(huì)計(jì)師的專家 Auditor’s expert
注冊(cè)會(huì)計(jì)師的點(diǎn)估計(jì)或區(qū)間估計(jì) Auditor’s point estimate or auditor’s range
導(dǎo)致非無(wú)保留意見(jiàn)的事項(xiàng)段 Basis for modification paragraph
業(yè)務(wù)流程 Business process
（交易的）商業(yè)理由 Business rationale
經(jīng)營(yíng)風(fēng)險(xiǎn)業(yè)務(wù)風(fēng)險(xiǎn) Business risk
明顯微小 Clearly trivial
比較財(cái)務(wù)報(bào)表 Comparative financial statements
比較信息 Comparative information
被審計(jì)單位的互補(bǔ)性控制 Compensating controls of entity under audit
完整性 Completeness
對(duì)集團(tuán)具有財(cái)務(wù)重大性的單個(gè)組成部分 Components that are of individual financial significance to the group
計(jì)算機(jī)輔助審計(jì)技術(shù) Computer-assisted audit techniques
審計(jì)的前提條件 Conditions for an audit
詢證函 Confirmation
合并過(guò)程 Consolidation process
控制活動(dòng) Control activities
控制環(huán)境 Control environment
控制風(fēng)險(xiǎn) Control risk
與審計(jì)相關(guān)的控制 Controls relevant to the audit
公司治理 Corporate governance
對(duì)應(yīng)數(shù)據(jù) Corresponding figures
截止 Cut-off/As of (date)
報(bào)告日（與質(zhì)量控制相關(guān)） Date of report (in relation to quality control)
財(cái)務(wù)報(bào)表批準(zhǔn)日 Date of the approval of the financial statements
審計(jì)報(bào)告日 Date of the auditor’s report
財(cái)務(wù)報(bào)表日 Date of the financial statements
設(shè)計(jì)、執(zhí)行和維護(hù)適當(dāng)?shù)目刂?nbsp;Design, implement and maintain adequate controls (over)
檢查風(fēng)險(xiǎn) Detection risk
偏差 Deviations
無(wú)法表示意見(jiàn) Disclaimer of opinion
雙重目的測(cè)試 Dual-purpose test
強(qiáng)調(diào)事項(xiàng)段 Emphasis of matter paragraph
業(yè)務(wù)工作底稿 Engagement documentation/working paper
業(yè)務(wù)約定書(shū) Engagement letter
項(xiàng)目合伙人 Engagement partner
項(xiàng)目質(zhì)量控制復(fù)核 Engagement quality control review
項(xiàng)目質(zhì)量控制復(fù)核人員 Engagement quality control reviewer
項(xiàng)目組 Engagement team
被審計(jì)單位的風(fēng)險(xiǎn)評(píng)估過(guò)程 Entity’s risk assessment process
評(píng)價(jià) Evaluate
可能導(dǎo)致對(duì)被審計(jì)單位持續(xù)經(jīng)營(yíng)能力產(chǎn)生重大疑慮的事項(xiàng)或情況 Events or conditions that may cast significant doubt on the entity’s ability to continue as a going concern
不符事項(xiàng) Exception
存在 Existence
有經(jīng)驗(yàn)的注冊(cè)會(huì)計(jì)師 Experienced auditor
專長(zhǎng) Expertise
信賴程度 Extent of reliance
函證 External confirmation
事實(shí)錯(cuò)報(bào)、判斷錯(cuò)報(bào)和推斷錯(cuò)報(bào) Factual misstatements, judgemental misstatements and projected misstatements
財(cái)務(wù)報(bào)表 Financial statements
舞弊 Fraud
舞弊風(fēng)險(xiǎn)因素 Fraud risk factors
虛假財(cái)務(wù)報(bào)告 Fraudulent financial reporting
對(duì)財(cái)務(wù)報(bào)表使用者理解財(cái)務(wù)報(bào)表至關(guān)重要 Fundamental to users’ understanding of the financial statements
治理 Governance
集團(tuán) Group
集團(tuán)項(xiàng)目合伙人 Group engagement partner
集團(tuán)層面控制 Group-wide controls
歷史財(cái)務(wù)信息 Historical financial information
識(shí)別、評(píng)估和應(yīng)對(duì)重大錯(cuò)報(bào)風(fēng)險(xiǎn) Identify, assess and respond to risk of material misstatement
無(wú)法獲取充分、適當(dāng)?shù)膶徲?jì)證據(jù) Inability to obtain sufficient appropriate audit evidence
后任注冊(cè)會(huì)計(jì)師 Incoming auditor
不一致 Inconsistency
獨(dú)立性 Independence
與財(cái)務(wù)報(bào)告相關(guān)的信息系統(tǒng) Information system relevant to financial reporting
審計(jì)的固有限制 Inherent limitation of audit
固有風(fēng)險(xiǎn) Inherent risk
首次審計(jì)業(yè)務(wù) Initial audit engagement
生成、記錄、處理和報(bào)告交易 Initiate, record, process and report transactions
詢問(wèn) Inquiry
檢查 Inspection
中期財(cái)務(wù)信息或報(bào)表 Interim financial information or statements
內(nèi)部審計(jì)師 Internal auditors
內(nèi)部控制 Internal control
內(nèi)部控制缺陷 Internal control deficiency
國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則 International Financial Reporting Standards
調(diào)查 Investigate
財(cái)務(wù)報(bào)表報(bào)出日 Issuance date of the financial statements
信息技術(shù)應(yīng)用控制 IT application controls
信息技術(shù)環(huán)境 IT environment
會(huì)計(jì)分錄和其他調(diào)整 Journal entries and other adjustments
會(huì)計(jì)分錄 Journal entry/entries
嚴(yán)重程度 Level of significance
上市公司實(shí)體 Listed entity
管理層 Management
管理層偏向 Management bias
管理層凌駕于控制之上 Management override of controls
管理當(dāng)局聲明書(shū) Management representation letter
管理層對(duì)其自身責(zé)任的認(rèn)可與理解 Management’s acknowledgement and understanding of its responsibilities
管理層的專家 Management’s expert
重大類別的交易、賬戶余額和披露 Material classes of transactions, account balances and disclosure
重大不確定性 Material uncertainty
財(cái)務(wù)報(bào)表整體的重要性 Materiality for the financial statements as a whole
侵占資產(chǎn) Misappropriation of assets
錯(cuò)報(bào) Misstatement
對(duì)事實(shí)的錯(cuò)報(bào) Misstatement of fact
非標(biāo)準(zhǔn)審計(jì)報(bào)告 Modified audit report
非無(wú)保留意見(jiàn) Modified opinion
監(jiān)控 Monitoring
對(duì)控制的監(jiān)督 Monitoring of controls
審計(jì)程序的性質(zhì)、時(shí)間安排和范圍 Nature, timing and extent of audit procedures
消極式函證 Negative confirmation
網(wǎng)絡(luò)事務(wù)所 Network firm
違反法律法規(guī) Non-compliance
未回函 Non-response
非抽樣風(fēng)險(xiǎn) Non-sampling risk
觀察 Observation
發(fā)生 Occurrence
期初余額 Opening balances
內(nèi)部控制的運(yùn)行有效性 Operating effectiveness of internal control
其他信息 Other information
其他事項(xiàng)段 Other matter paragraph
會(huì)計(jì)估計(jì)的結(jié)果 Outcome of an accounting estimate
超出正常經(jīng)營(yíng)過(guò)程 Outside the normal course of business
總體審計(jì)方案 Overall audit approach
總體審計(jì)策略 Overall audit strategy
總體結(jié)論 Overall conclusion
總體應(yīng)對(duì)措施 Overall responses
合伙人 Partner
實(shí)際執(zhí)行的重要性 Performance materiality
人員 Personnel
廣泛性 Pervasive
計(jì)劃活動(dòng) Planning activities
總體 Population/Overall
積極式函證 Positive confirmation
執(zhí)業(yè)人員 Practitioner
前任注冊(cè)會(huì)計(jì)師 Predecessor auditor
初步業(yè)務(wù)活動(dòng) Preliminary engagement activities
與管理層和治理層（如適用）責(zé)任相關(guān)的執(zhí)行審計(jì)工作的前提 Premise, relating to the responsibilities of management and, where appropriate, those charged with governance, on which an audit is conducted
編制和列報(bào)財(cái)務(wù)報(bào)表 Prepare and present the financial statements
列報(bào)與披露 Presentation and disclosure
收入確認(rèn)存在舞弊風(fēng)險(xiǎn)的假定 Presumed fraud risks in revenue recognition
防止或發(fā)現(xiàn)并糾正重大錯(cuò)報(bào) Prevent or detect and correct material misstatement
專業(yè)勝任能力 Professional competence
職業(yè)判斷 Professional judgment
職業(yè)懷疑態(tài)度 Professional skepticism
業(yè)務(wù)執(zhí)行 Provision of service/Delivery of service
通常對(duì)決定財(cái)務(wù)報(bào)表中的重大金額和披露有直接影響的法律法規(guī)的規(guī)定 Provisions of laws and regulations generally recognized to have a direct effect on the determination of material amounts and disclosures in the financial statements
具有適當(dāng)資格的外部人員 Qualified external person
保留意見(jiàn) Qualified opinion
量化財(cái)務(wù)影響 Quantification of the financial impacts
合理保證（針對(duì)審計(jì)業(yè)務(wù)和質(zhì)量控制） Reasonable assurance (in the context of audit engagements, and in quality control)
合理性測(cè)試 Reasonableness test
重新計(jì)算 Re-calculation
連續(xù)審計(jì)業(yè)務(wù) Recurring audit engagements
將認(rèn)定層次的審計(jì)風(fēng)險(xiǎn)降至可接受的低水平 Reduce audit risk at the assertion level to an acceptably low level
關(guān)聯(lián)方 Related parties
具有支配性影響的關(guān)聯(lián)方 Related parties with dominant influence
管理層以前未識(shí)別或未向注冊(cè)會(huì)計(jì)師披露的關(guān)聯(lián)方關(guān)系或關(guān)聯(lián)方交易 Related party relationships or transactions that management has not identified or disclosed to the auditor
按照等同于公平交易中通行的條款執(zhí)行的關(guān)聯(lián)方交易 Related party transactions conducted on terms equivalent to those prevailing in an arm’s length transaction
（審計(jì)證據(jù)的）相關(guān)性和可靠性 Relevance and reliability (of audit evidence)
相關(guān)職業(yè)道德要求 Relevant ethical requirements
剩余期間 Remaining period
重新執(zhí)行 Re-performance
管理層施加的限制 Restrictions imposed by management
復(fù)核(與質(zhì)量控制相關(guān)) Review (in relation to quality control)
權(quán)利與義務(wù) Rights and obligations
風(fēng)險(xiǎn)評(píng)估程序 Risk assessment procedures
重大錯(cuò)報(bào)風(fēng)險(xiǎn) Risk of material misstatement
財(cái)務(wù)報(bào)表層次和認(rèn)定層次的重大錯(cuò)報(bào)風(fēng)險(xiǎn) Risk of material misstatement at financial statement level and at assertion level
樣本量 Sample size
抽樣 Sampling
抽樣風(fēng)險(xiǎn) Sampling risk
抽樣單元 Sampling unit
選擇和運(yùn)用會(huì)計(jì)政策 Selection and application of accounting policies
選取測(cè)試項(xiàng)目 Selection of items for testing
重要組成部分 Significant component
值得關(guān)注的內(nèi)部控制缺陷 Significant deficiencies in internal control
重大事項(xiàng) Significant matters
特別風(fēng)險(xiǎn) Significant risk
重大非常規(guī)交易 Significant unusual transactions
特定的審計(jì)程序 Specified audit procedures
員工 Staff
統(tǒng)計(jì)抽樣 Statistical sampling
存貨盤點(diǎn) Stocktake
分層 Stratification
期后事項(xiàng) Subsequent events
實(shí)質(zhì)性分析程序 Substantive analytical procedures
實(shí)質(zhì)性程序 Substantive procedure
（審計(jì)證據(jù)的）充分性 Sufficiency (of audit evidence)
補(bǔ)充信息 Supplementary information
測(cè)試 Test
控制測(cè)試 Test of controls
細(xì)節(jié)測(cè)試 Test of details
特定類別的交易、賬戶余額或披露的一個(gè)或多個(gè)重要性水平 The materiality level or levels for particular classes of transactions, account balances or disclosures
治理層 Those charged with governance
錯(cuò)報(bào)的臨界值 Threshold for misstatements
可容忍錯(cuò)報(bào) Tolerable misstatement
可容忍偏差率 Tolerable rate of deviation
趨勢(shì)分析法、比率分析法、合理性測(cè)試法和回歸分析法 Trend analysis, ratio analysis, reasonableness test, and regression analysis
不確定性 Uncertainty
未更正錯(cuò)報(bào) Uncorrected misstatements
標(biāo)準(zhǔn)審計(jì)報(bào)告 Unmodified audit report
無(wú)保留意見(jiàn) Unqualified opinion
計(jì)價(jià)與分?jǐn)?nbsp;Valuation and allocation/amortization
穿行測(cè)試 Walk-through test
解除業(yè)務(wù)約定 Withdraw from the engagement
書(shū)面聲明 Written representation

 
職業(yè)道德
可接受的水平 Acceptable level
廣告 Advertising
過(guò)度推介 Advocacy
承擔(dān)管理層職責(zé) Assume management responsibilities
鑒證客戶 Assurance client
鑒證業(yè)務(wù) Assurance engagement
鑒證業(yè)務(wù)項(xiàng)目組 Assurance team
審計(jì)客戶 Audit client
審計(jì)業(yè)務(wù) Audit engagement
審計(jì)項(xiàng)目組 Audit team
近親屬 Close family
密切私人關(guān)系 Close personal relationship
保密 Confidentiality
利益沖突 Conflicts of interest
或有收費(fèi) Contingent fee
冷卻期 Cooling off period
現(xiàn)任會(huì)計(jì)師 Current accountant/auditor
直接經(jīng)濟(jì)利益 Direct financial interest
董事或高級(jí)管理人員 Director or senior officer/senior management
應(yīng)有的關(guān)注 Due care
消除或降低不利影響 Eliminate or reduce threats
項(xiàng)目合伙人 Engagement partner
項(xiàng)目質(zhì)量控制復(fù)核 Engagement quality control review
項(xiàng)目組 Engagement team
外部專家 External expert
密切關(guān)系 Familiarity
經(jīng)濟(jì)利益 Financial interests
歷史財(cái)務(wù)信息 Historical financial information
直系親屬/ 主要近親屬 Immediate family
獨(dú)立性 Independence
從實(shí)質(zhì)上和形式上保持獨(dú)立性 Independence of mind, Independence in appearance
間接經(jīng)濟(jì)利益 Indirect financial interest
誠(chéng)信 Integrity
外在壓力 Intimidation/Pressure
關(guān)鍵審計(jì)合伙人 Key audit partner
上市實(shí)體 Listed entity
長(zhǎng)期存在業(yè)務(wù)關(guān)系 Long association (with an audit client)
嚴(yán)重虛假或誤導(dǎo)性的陳述 Materially false or misleading statement
非鑒證服務(wù) Non-assurance services
客觀和公正性 Objectivity
專業(yè)服務(wù) Professional services
擬接受的客戶 Prospective client
公眾利益實(shí)體 Public interest entity
關(guān)聯(lián)實(shí)體 Related entity
審閱客戶 Review client
審閱業(yè)務(wù) Review engagement
審閱項(xiàng)目組 Review team
輪換 Rotation
防范措施 Safeguards
自身利益 Self-interest
自我評(píng)價(jià) Self-review
重要且密切的商業(yè)關(guān)系 Significant and close business relationship
特殊目的財(cái)務(wù)報(bào)表 Special purpose financial statements
鑒證業(yè)務(wù)的對(duì)象 Subject matter of assurance engagement
不利影響、威脅 Threats

 
稅法
兼營(yíng) Also engaged in 
應(yīng)計(jì)稅款 Accrued tax 
從價(jià)稅 Ad valorem tax  
加計(jì)扣除 Additional deduction    
附加稅 Additional tax/Surcharge  
所得額調(diào)整 Adjustment of income  
稅后所得 After-tax income  
準(zhǔn)予扣除數(shù) Allowable deductions  
稅收可抵免額 Allowable tax credit  
從量定額 Amount based on quantity  
增值額 Amount of appreciation/Value added
銷售額 Amount of sales    
抵免稅額 Amount of tax credit   
應(yīng)納稅所得額 Amount of taxable income 
扣除項(xiàng)目金額 Amount of the deductions   
適用稅額 Applicable tax amount    
適用稅率 Applicable tax rates   
計(jì)稅成本 Assessable cost   
核定所得額 Assessable income
平均成本利潤(rùn)率 Average cost-plus margin rate
平均銷售價(jià)格 Average sales price
營(yíng)業(yè)稅 Business tax
偶然所得 Casual income
所得項(xiàng)目 Category of income  
組成計(jì)稅價(jià)格 Composite taxable price
本納稅年度 Current tax year   
所得稅申報(bào) Declaration of income tax  
扣除項(xiàng)目 Deductible items
免稅項(xiàng)目扣除 Deduction of the tax exemption item  
契稅 Deed tax  
視同銷售 Deemed sales/sales equivalent   
免除納稅義務(wù) Discharge of tax obligation  
應(yīng)稅商品 Dutiable goods
納稅義務(wù) Duty of tax payment   
權(quán)益性投資收益 Earning from equity investments
雇員福利，職工福利 Employee benefit   
企業(yè)所得稅 Enterprise income tax 
國(guó)外所得收入 Foreign earned income  
一般納稅人 General taxpayer   
特許權(quán)使用費(fèi)所得 Income from franchise royalty
利息、股息、紅利所得 Income from interests, dividends and bonuses  
勞務(wù)所得 Income from labor service   
財(cái)產(chǎn)租賃所得 Income from leasing of property  
生產(chǎn)經(jīng)營(yíng)所得 Income from production and business operation  
轉(zhuǎn)讓財(cái)產(chǎn)所得 Income from property transfer
工資薪金所得 Income from wages, salaries  
財(cái)產(chǎn)轉(zhuǎn)讓收入 Income from property transfer
所得稅抵免 Income tax credit  
申報(bào)繳納所得稅 Income tax declaration  
應(yīng)納所得稅 Income tax payable 
接受捐贈(zèng)所得 Income from donation   
個(gè)人所得稅 Individual income tax
增值稅進(jìn)項(xiàng)稅額 Input value added tax    
非正常損失 Irregular loss
滯納金 Late fee  
清算所得稅 Liquidation income tax 
最低應(yīng)納稅所得額 Minimum taxable income   
增值稅起征點(diǎn) Minimum threshold of value-added Tax
混合銷售行為 Mixed sales activities  
所得稅前凈所得 Net income before income tax 
稅后凈利潤(rùn) Net profit after tax   
非貨幣資產(chǎn) Non-monetary asset   
不征稅收入 Non-taxable income  
不計(jì)入征稅范圍 Not included in the scope of taxable activities    
財(cái)產(chǎn)原值 Original value of the property/ Cost of property  
當(dāng)期銷項(xiàng)稅額 Output tax for the period  
增值稅銷項(xiàng)稅額 Output value added tax    
滯納稅款/欠稅 Overdue tax
應(yīng)補(bǔ)繳稅款 Payment of tax in arrears   
累進(jìn)稅率 Progressive tax rate  
比例稅率 Proportional tax rate
公益性捐贈(zèng) Public welfare donations    
房產(chǎn)稅 Real estate tax

居民納稅人 Resident taxpayer    
資源稅 Resource tax  
含稅銷售額 Sales amount including tax  
所得稅征收范圍 Scope of income tax/Subject to income tax  
小規(guī)模納稅人 Small-scale taxpayer  
源泉扣繳 Source withholding 
納稅特別扣除項(xiàng)目 Special deductible items
特殊性稅務(wù)處理 Special tax treatment    
印花稅 Stamp tax  
應(yīng)征稅額 Tax accrued   
稅額 Tax amounts    
稅基/計(jì)稅依據(jù) Tax base  
稅種 Tax category   
消費(fèi)稅稅率 Tax computation
稅收抵免 Tax credit  
抵免限額 Tax credit quota   
納稅期限 Tax deadline   
稅前可扣除項(xiàng)目 Tax deductible items 
稅收減免 Tax deduction or exemption  
計(jì)稅差異 Tax differences  
到期應(yīng)納稅款 Tax due  
漏稅/逃稅 Tax evasion  
免稅 Tax exemption  
納稅申報(bào) Tax filing   
本期稅額 Tax for the period/year  
已納稅額 Tax paid  
應(yīng)納稅額 Tax payable  
納稅期限 Tax payment deadline  
稅率 Tax rate  
減稅 Tax reduction  
退稅 Tax refund   
稅收附加 Tax surcharge    
起征點(diǎn) Tax threshold  
計(jì)稅價(jià)格 Tax value/Taxable price 
減免稅額 Tax amount deducted       
應(yīng)稅所得 Taxable income   
應(yīng)稅項(xiàng)目 Taxable item  
納稅期間 Taxable period
對(duì)股息征稅 Taxation of dividends  
免稅收入 Tax-exempt income  
免稅稅目 Tax-exempt item    
免稅利潤(rùn) Tax-exempt profit   
含稅價(jià)格 Tax-included price 
納稅人 Taxpayer 
土地使用稅 Urban land-use tax
增值稅 Value added tax(VAT) 
土地增值稅 Value-added tax on land/Land appreciation tax
增值稅減免 VAT exemption or reduction   
車船稅 Vehicle and vessel tax   
車輛購(gòu)置稅 Vehicle purchase tax  
扣繳義務(wù)人 Withholding agent   
代扣代繳稅款 Withholding and remitting tax  
預(yù)提所得稅 Withholding income tax  
零稅率 Zero tax rate   
 
財(cái)務(wù)成本管理
應(yīng)收賬款周轉(zhuǎn)次數(shù) Accounts receivable turnover
應(yīng)收賬款周轉(zhuǎn)天數(shù) Accounts receivable turnover days
取得成本 Acquisition cost
實(shí)際增長(zhǎng)率 Actual growth rate
實(shí)際利率 Actual interest rate
配股后每股價(jià)格 After-allotment price per share
配股權(quán)價(jià)值 Allotment option value
配股價(jià)格 Allotment price
預(yù)付年金（即付年金、期初年金） Annuity due
會(huì)計(jì)報(bào)酬率法 Accounting rate of return(ARR)
平均交貨時(shí)間 Average delivery time
貝塔（β）系數(shù)   Beta coefficient
債券評(píng)級(jí) Bond rating
債券估價(jià) Bond valuation
每股凈資產(chǎn) Book value per share(BPS)
盈虧臨界點(diǎn) Break-even point
保險(xiǎn)儲(chǔ)備（安全存量） Buffer inventory
資本支出 Capital expenditure
持有成本 Carrying cost
現(xiàn)金預(yù)算 Cash budget
現(xiàn)金股利 Cash dividend
現(xiàn)金流量利息保障倍數(shù) Cash flow interest coverage ratio
經(jīng)營(yíng)活動(dòng)現(xiàn)金流量 Cash flows from operational activities
混合租賃 Combination lease
傭金 Commission
普通股 Common stock
補(bǔ)償性余額 Compensating balance
復(fù)利 Compound interest
全面預(yù)算 Comprehensive budget
企業(yè)價(jià)值評(píng)估 Corporate valuation
成本性態(tài) Cost behavior
成本中心 Cost centre
成本的歸集和分配 Cost collection and allocation
資本成本 Cost of capital
稅后債務(wù)成本 Cost of debt after tax
成本差異 Cost variance
平息債券 Coupon bond
債券票面利率 Coupon interest rate
流動(dòng)資產(chǎn)周轉(zhuǎn)次數(shù) Current assets turnover
流動(dòng)資產(chǎn)周轉(zhuǎn)天數(shù) Current assets turnover days
流動(dòng)比率 Current ratio
本期收入乘數(shù) Current sales multiplier
債務(wù)市場(chǎng) Debt market/Bond market
資產(chǎn)負(fù)債率 Debt-to-asset ratio
產(chǎn)權(quán)比率 Debt-to-equity ratio
股利宣告日 Declaration date
財(cái)務(wù)杠桿系數(shù) Degree of financial leverage(DFL)
直接租賃
Direct leasing
折現(xiàn)率 Discount rate
純貼現(xiàn)債券（零息債券） Discounted bond (Zero coupon bond)
股利支付率 Dividend payout ratio
經(jīng)營(yíng)杠桿系數(shù) Degree of operating leverage(DOL)
股價(jià)下行乘數(shù) Downstream price multiplier
總杠桿系數(shù) Degree of total leverage (DTL)
息前稅前利潤(rùn) Earnings before interests and taxes(EBIT)
經(jīng)濟(jì)訂貨量 Economic order quantity(EOQ)
每股盈余稀釋 EPS dilution
每股盈余無(wú)差別點(diǎn)法 EPS indifferent point method(EBIT-EPS break even analysis)
每股盈余最大化 EPS maximization
每股盈余 Earnings per share(EPS)
權(quán)益乘數(shù) Equity multiplier
股權(quán)價(jià)值 Equity value
經(jīng)濟(jì)增加值 Economic value added(EVA)
除息日 Ex-dividend date
執(zhí)行價(jià)格 Exercise price/Strike price
外部融資銷售增長(zhǎng)比 External financing needed to sales growth ratio
融資租賃 Financial lease/Capital lease
財(cái)務(wù)估價(jià) Financial valuation
完工產(chǎn)品 Finished goods
固定預(yù)算 Fixed budget
彈性預(yù)算 Flexible budget
浮動(dòng)利率 Floating interest rate
浮動(dòng)優(yōu)惠利率 Floating prime interest rate
債務(wù)現(xiàn)金流量 Free cash flows of creditors
股權(quán)現(xiàn)金流量 Free cash flows of equity
實(shí)體現(xiàn)金流量 Free cash flows of firm
復(fù)利終值系數(shù) FV interest factor
預(yù)付年金終值系數(shù) FV interest factor of annuity due
終值 Future value(FV)
管理費(fèi)用 General and administrative expense
持續(xù)經(jīng)營(yíng)價(jià)值 Going concern value
毛租賃 Gross lease
營(yíng)業(yè)現(xiàn)金毛流量 Gross operating cash flows
套期保值原理 Hedging principle
間接成本 Indirect cost
通貨膨脹率 Inflation rate
利息保障倍數(shù) Interest coverage ratio
稅后利息率 Interest rate after tax
內(nèi)含增長(zhǎng)率 Internal growth rate
內(nèi)部轉(zhuǎn)移價(jià)格 Internal transfer price
內(nèi)在市銷率 Intrinsic sales multiplier
內(nèi)在價(jià)值 Intrinsic value
存貨周轉(zhuǎn)次數(shù) Inventory turnover
存貨周轉(zhuǎn)天數(shù) Inventory turnover days
投資中心 Investment center
內(nèi)含報(bào)酬率法 Internal rate of return(IRR)
非相關(guān)成本 Irrelevant cost
發(fā)行價(jià)格 Issuance price
租賃期
Lease term
租賃資產(chǎn) Leasehold property
承租人 Lessee
出租人 Lessor
杠桿貢獻(xiàn)率 Leverage contributing ratio
杠桿租賃 Leverage lease
清算價(jià)值 Liquidation value
短期償債能力比率 Liquidity ratios
長(zhǎng)期債券 Long-term bond
制造費(fèi)用預(yù)算
Manufacturing overhead budget
邊際貢獻(xiàn)率 Marginal contribution ratio
市場(chǎng)組合 Market portfolio
市場(chǎng)價(jià)格 Market price
市價(jià)稀釋 Market price dilution
市場(chǎng)風(fēng)險(xiǎn)溢價(jià) Market risk premium
債券到期日 Maturity date
市場(chǎng)增加值 Market value added(MAV)
最大最小法 Maximin method
企業(yè)價(jià)值最大化 Maximization of firm’s value
股東財(cái)富最大化 Maximization of shareholders’ wealth
混合成本 Mixed cost
互斥項(xiàng)目 Mutually exclusive projects/events
流通債券 Negotiable bond
凈財(cái)務(wù)杠桿 Net financial leverage
凈租賃 Net lease
營(yíng)業(yè)現(xiàn)金凈流量 Net operating cash flows
銷售凈利率 Net profit margin
凈現(xiàn)值法 NPV method
凈現(xiàn)值 Net present value(NPV)
經(jīng)營(yíng)租賃 Operating lease
經(jīng)營(yíng)杠桿 Operating leverage
機(jī)會(huì)成本 Opportunity cost
期權(quán)價(jià)值 Option value
訂貨提前期 Order lead time
訂貨成本 Ordering cost
普通年金（后付年金） Ordinary annuity
債券面值 Par value/Face value
回收期法 Payback period method
股利支付日 Payment date
經(jīng)營(yíng)資產(chǎn)銷售百分比 Percentage of operating assets to sales
經(jīng)營(yíng)負(fù)債銷售百分比 Percentage of operating liabilities to sales
銷售百分比法 Percentage-of-sales method
期間成本 Period cost
定期預(yù)算 Periodic budget
永久債券 Perpetual bond
永續(xù)年金 Perpetuity
優(yōu)先股 Preferred stock
現(xiàn)值指數(shù) Present value index
產(chǎn)品成本預(yù)算 Product cost budget
生產(chǎn)預(yù)算 Production budget
生產(chǎn)成本 Production cost
制造費(fèi)用 Production overhead
利潤(rùn)中心 Profit center
利潤(rùn)最大化 Profit maximization
項(xiàng)目特有風(fēng)險(xiǎn) Project-specific risk
公開(kāi)增發(fā) Public offering
復(fù)利現(xiàn)值系數(shù) PV interest factor
預(yù)付年金現(xiàn)值系數(shù) PV interest factor of annuity due
現(xiàn)值 Present value(PV)
速動(dòng)比率 Quick ratio
股權(quán)登記日 Record date
共同年限法 Replacement chain (common life) approach
必要報(bào)酬率 Required rate of return
剩余股利政策 Residual dividend policy
剩余權(quán)益收益 Residual equity income
剩余凈金融支出 Residual net financial expenditure
剩余經(jīng)營(yíng)收益 Residual operating income
責(zé)任中心 Responsibility center
利潤(rùn)留存率 Retention ratio
權(quán)益凈利率 Return on equity
投資報(bào)酬率 Return on investment
收入中心 Revenue center
無(wú)風(fēng)險(xiǎn)利率 Risk-free interest rate
無(wú)風(fēng)險(xiǎn)報(bào)酬率 Risk-free rate of return
安全邊際率 Safety margin ratio
銷售預(yù)算 Sales budget
銷售費(fèi)用 Sales expense
銷售預(yù)測(cè) Sales forecast
銷售增長(zhǎng)率 Sales growth rate
代銷 Sales on commission
銷售數(shù)量 Sales volume
股東權(quán)益增長(zhǎng)率 Shareholders’ equity growth ratio
短缺成本 Shortage cost
證券市場(chǎng)線 Security market line(SML)
標(biāo)準(zhǔn)成本 Standard cost
股票股利 Stock dividend
股價(jià)最大化 Stock price maximization
股票回購(gòu) Stock repurchase
股票分割 Stock split
儲(chǔ)存成本 Storage cost
沉沒(méi)成本 Sunk cost
可持續(xù)增長(zhǎng)率 Sustainable growth rate
系統(tǒng)風(fēng)險(xiǎn)（市場(chǎng)風(fēng)險(xiǎn)、不可分散風(fēng)險(xiǎn)） Systematic risk (Market risk/Non-diversifiable risk)
目標(biāo)資本結(jié)構(gòu) Target capital structure
時(shí)間溢價(jià) Time premium
貨幣的時(shí)間價(jià)值 Time value of money
固定成本總額 Total fixed cost
標(biāo)的資產(chǎn) Underlying assets
包銷 Underwrite
單位銷售價(jià)格 Unit sales price
單位變動(dòng)成本 Unit variable costs
股價(jià)上行乘數(shù) Upstream price multiplier
變動(dòng)成本率 Variable cost ratio
加權(quán)平均資本成本 Weighted average cost of capital(WACC)
營(yíng)運(yùn)資本投資 Working capital investment
在產(chǎn)品 Work-in-progress
到期收益率法 Yield-to-maturity method(YTM method)

 
公司戰(zhàn)略與風(fēng)險(xiǎn)管理
低增長(zhǎng)—強(qiáng)競(jìng)爭(zhēng)地位的“現(xiàn)金牛”業(yè)務(wù) “Cash cow” position : slow growth - high competitiveness
低增長(zhǎng)—弱競(jìng)爭(zhēng)地位的“瘦狗”業(yè)務(wù) “Dog” position : slow growth - low competitiveness
高增長(zhǎng)—低競(jìng)爭(zhēng)地位的“問(wèn)題”業(yè)務(wù) “Question mark” position : high growth - low competitiveness
高增長(zhǎng)—強(qiáng)競(jìng)爭(zhēng)地位的“明星”業(yè)務(wù) “Star” position : high growth - high competitiveness
放棄戰(zhàn)略 Abandon strategy
競(jìng)爭(zhēng)環(huán)境分析 Analysis of competitive environment
競(jìng)爭(zhēng)對(duì)手分析 Analysis of competitors
企業(yè)能力分析 Analysis of corporate competencies and capabilities
企業(yè)資源分析 Analysis of corporate resources
宏觀環(huán)境分析 Analysis of macro-environment
市場(chǎng)需求分析 Analysis of market demand
分析型戰(zhàn)略 Analytical strategy
審計(jì)委員會(huì) Audit committee
平衡計(jì)分卡 Balanced scorecard
基準(zhǔn)分析 Benchmarking  analysis
藍(lán)海戰(zhàn)略 Blue Ocean strategy
波士頓矩陣 Boston matrix
業(yè)務(wù)單位戰(zhàn)略（競(jìng)爭(zhēng)戰(zhàn)略） Business (Competitive) strategy
經(jīng)營(yíng)目標(biāo) Business objectives
運(yùn)營(yíng)風(fēng)險(xiǎn) Business risk
業(yè)務(wù)單元 Business unit
事業(yè)部制組織結(jié)構(gòu) Business unit organization structure
戰(zhàn)略變革 Change management in strategy
內(nèi)部信息傳遞 Communication of internal information
全面風(fēng)險(xiǎn)管理 Comprehensive risk management
收縮戰(zhàn)略 Contraction strategy
控制活動(dòng) Control activities
控制環(huán)境 Control environment
公司治理 Corporate governance
總體戰(zhàn)略 Corporate strategy
成本領(lǐng)先戰(zhàn)略 Cost leadership strategy
懲治成本 Cost of punishment
損失成本 Cost of total loss
風(fēng)險(xiǎn)管理成本與效益 Costs and benefits of risk management
信用風(fēng)險(xiǎn) Credit risk
文化與績(jī)效 Culture and performance
客戶細(xì)分或市場(chǎng)細(xì)分事業(yè)部制結(jié)構(gòu) Customer segmentation/Market segmentation business structure
消費(fèi)動(dòng)機(jī) Customer’s motivation
負(fù)債和杠桿作用 Debt and gearing
扁平型結(jié)構(gòu) Decentralized structure
決策支持系統(tǒng) Decision support system
防御型戰(zhàn)略 Defensive strategy
制定風(fēng)險(xiǎn)管理策略 Development of risk management strategy
發(fā)展戰(zhàn)略 Development strategy
鉆石模型 Diamond model
差異化戰(zhàn)略 Differentiation strategy
直接投資 Direct investment
多元化并購(gòu) Diversified merger and acquisition
多種經(jīng)營(yíng)戰(zhàn)略 Diversified strategy
壟斷優(yōu)勢(shì)理論 Dominance advantage theory
每股盈余或市凈率 Earnings per share or price to book ratio
效率 Efficiency
生產(chǎn)要素
Elements in production
內(nèi)部控制的要素 Elements of internal control
創(chuàng)業(yè)型組織結(jié)構(gòu) Entrepreneurial organization structure
自然環(huán)境風(fēng)險(xiǎn) Environment risk
股權(quán)投資 Equity investment
評(píng)估成本 Evaluation cost
事項(xiàng)識(shí)別 Event identification
處置成本 Execution cost
實(shí)地查驗(yàn) Field inspection
財(cái)務(wù)風(fēng)險(xiǎn)與經(jīng)營(yíng)風(fēng)險(xiǎn)的搭配 Financial risk and business risk
內(nèi)部控制的五大要素 Five elements in internal control
產(chǎn)業(yè)五種競(jìng)爭(zhēng)力 Five forces in the competitive approach
集中化戰(zhàn)略 Focus strategy
緊縮與集中戰(zhàn)略 Focused strategy
職能制組織結(jié)構(gòu) Functional organization structure
職能戰(zhàn)略 Functional strategy
資金活動(dòng) Fund-related activities
全球化戰(zhàn)略 Globalization strategy
毛利率與凈利潤(rùn)率 Gross profit margin and net profit margin
增長(zhǎng)型戰(zhàn)略 Growth strategy
開(kāi)拓型戰(zhàn)略 Growth strategy
擔(dān)保業(yè)務(wù) Guarantee business
H型結(jié)構(gòu)(控股企業(yè)／控股集團(tuán)組織結(jié)構(gòu)) H type organization structure (Holding company/Group organization structure)
高經(jīng)營(yíng)風(fēng)險(xiǎn)與高財(cái)務(wù)風(fēng)險(xiǎn)搭配 High business risk, high financial risk
高經(jīng)營(yíng)風(fēng)險(xiǎn)與低財(cái)務(wù)風(fēng)險(xiǎn)搭配 High business risk, low financial risk
高長(zhǎng)型結(jié)構(gòu) High growth structure
橫向并購(gòu) Horizontal merger and acquisition
增量預(yù)算 Incremental budgeting
產(chǎn)品生命周期 Industry life cycle
產(chǎn)業(yè)風(fēng)險(xiǎn) Industry risk
信息與溝通 Information and communication
一體化戰(zhàn)略 Integrated strategy
后向一體化戰(zhàn)略 Integrated strategy - Backward
前向一體化戰(zhàn)略 Integrated strategy - Forward
橫向一體化戰(zhàn)略 Integrated strategy - Horizontal
縱向一體化戰(zhàn)略 Integrated strategy - Vertical
產(chǎn)業(yè)內(nèi)現(xiàn)有企業(yè)的競(jìng)爭(zhēng) Intensity of industry rivalry
密集型戰(zhàn)略 Intensive strategy
內(nèi)部控制 Internal control
多國(guó)本土化戰(zhàn)略 International subsidiaries strategy
國(guó)際戰(zhàn)略 Internationalization strategy
資源的不可替代性 Irreplaceable resources
合資經(jīng)營(yíng) Joint investment business
準(zhǔn)時(shí)生產(chǎn)系統(tǒng) Just-in-time system(JIT)
杠桿收購(gòu) Leveraged buy-out
法律風(fēng)險(xiǎn) Litigation risk
長(zhǎng)期目標(biāo) Long-term objective
維持成本 Maintenance cost
管理信息系統(tǒng) Management information system
市場(chǎng)開(kāi)發(fā)——現(xiàn)有產(chǎn)品和新市場(chǎng) Market development - existing product and new market
市場(chǎng)滲透——現(xiàn)有產(chǎn)品和現(xiàn)有市場(chǎng) Market penetration - existing product and existing market
重要缺陷 Material deficiency
矩陣制組織結(jié)構(gòu) Matrix organization structure
風(fēng)險(xiǎn)度量 Measurement of risk
公司戰(zhàn)略的現(xiàn)代概念 Modern concept of corporate strategy
監(jiān)督 Monitoring
風(fēng)險(xiǎn)管理的監(jiān)督與改進(jìn) Monitoring and improvement of risk management
M型企業(yè)組織結(jié)構(gòu)(多部門結(jié)構(gòu)) Multi-divisional organization structure
非杠桿收購(gòu) Non leveraged buy-out
內(nèi)部控制的目標(biāo) Objectives of internal control
風(fēng)險(xiǎn)管理的目標(biāo) Objectives of risk management
現(xiàn)場(chǎng)檢查 On-site inspection
運(yùn)行缺陷 Operating deficiency
操作風(fēng)險(xiǎn) Operational risk
期權(quán)合約 Options contracts
組織管理能力 Organization management ability
組織資源 Organization resources
組織架構(gòu) Organization structure
業(yè)務(wù)外包 Outsourcing
信息系統(tǒng)外包 Out-sourcing of information system
人員導(dǎo)向性 People-driven
績(jī)效評(píng)估 Performance evaluation
資源的持久性 Persistence of the resources owned
PEST分析 PEST analysis
政治風(fēng)險(xiǎn) Political risk
供應(yīng)者、購(gòu)買者討價(jià)還價(jià)的能力 Power of buyers or suppliers
預(yù)防成本 Prevention cost
基本活動(dòng)（又稱主體活動(dòng)） Primary activities
內(nèi)部控制的原則 Principles of internal control
風(fēng)險(xiǎn)管理基本流程 Process of risk management
采購(gòu)業(yè)務(wù) Procurement activities
產(chǎn)品開(kāi)發(fā)——新產(chǎn)品和現(xiàn)有市場(chǎng) Product development - new product and existing market
產(chǎn)品／品牌事業(yè)部制結(jié)構(gòu) Product/Brand business structure
生產(chǎn)流程計(jì)劃 Production process planning
生產(chǎn)運(yùn)營(yíng) Production and operation
生產(chǎn)管理能力 Production management ability
產(chǎn)能計(jì)劃 Production plan
盈利能力和回報(bào)率指標(biāo) Profitability and rate of return measurement
質(zhì)量管理 Quality management
反應(yīng)型戰(zhàn)略 Reactive strategy
相關(guān)多元化 Related diversification
研究與開(kāi)發(fā) Research and development
研發(fā)能力 Research and development ability
已動(dòng)用資本報(bào)酬率（投資回報(bào)率或凈資產(chǎn)回報(bào)率） Return of capital employed(ROCE)/Return of investment(ROI)/Return of net assets(RONA)
轉(zhuǎn)向戰(zhàn)略 Reverse strategy
激勵(lì)和獎(jiǎng)勵(lì)機(jī)制 Reward and incentive system
風(fēng)險(xiǎn)承擔(dān) Risk acceptance
風(fēng)險(xiǎn)偏好 Risk appetite
風(fēng)險(xiǎn)評(píng)估 Risk assessment
風(fēng)險(xiǎn)規(guī)避 Risk avoidance
風(fēng)險(xiǎn)補(bǔ)償 Risk compensation
風(fēng)險(xiǎn)控制 Risk control
風(fēng)險(xiǎn)轉(zhuǎn)換 Risk conversion
風(fēng)險(xiǎn)轉(zhuǎn)移 Risk transfer
角色導(dǎo)向型 Role-driven
證券投資 Securities investment
重大缺陷 Significant deficiency
穩(wěn)定戰(zhàn)略 Stable strategy
利益相關(guān)者 stakeholders
企業(yè)戰(zhàn)略聯(lián)盟 Strategic alliances
戰(zhàn)略分析 Strategic analysis
外部環(huán)境分析 Strategic analysis – External environment
戰(zhàn)略業(yè)務(wù)單位組織結(jié)構(gòu) Strategic business unit organization structure(SBU）
戰(zhàn)略控制系統(tǒng) Strategic control system
戰(zhàn)略群組 Strategic group
戰(zhàn)略目標(biāo) Strategic objective
國(guó)際化經(jīng)營(yíng)的戰(zhàn)略類型 Strategic options for international business
業(yè)績(jī)計(jì)量 Strategic performance evaluation
戰(zhàn)略風(fēng)險(xiǎn) Strategic risk
內(nèi)部環(huán)境分析 Strategy analysis - Internal environment
發(fā)展戰(zhàn)略 Strategy development
戰(zhàn)略實(shí)施 Strategy implementation
戰(zhàn)略管理過(guò)程 Strategy management process
戰(zhàn)略選擇 Strategy selection
繼任計(jì)劃 Succession planning
技術(shù)風(fēng)險(xiǎn) Technology risk
潛在進(jìn)入者的進(jìn)入威脅 Threat of new entrants
替代品的替代威脅 Threat of substitutes
跨國(guó)戰(zhàn)略 Transnational strategy
非相關(guān)多元化 Unrelated diversification
戰(zhàn)略失效 Unsuccessful strategy
價(jià)值鏈分析 Value chain analysis
縱向并購(gòu) Vertical merger and acquisition
零基預(yù)算 Zero-based budgeting

 
經(jīng)濟(jì)法
承諾 Acceptance
收購(gòu)人 Acquirer
要約收購(gòu) Acquisition by offer
上市公司收購(gòu) Acquisition of a listed company
資產(chǎn)收購(gòu) Acquisition of assets
實(shí)際出資人 Actual capital contributor
實(shí)際控制 Actual control
實(shí)際控制人 Actual controller
臨時(shí)報(bào)告 Ad hoc report
管理人 Administrator
入伙 Admission to a partnership
代理/受托人 Agent
協(xié)議轉(zhuǎn)讓 Agree to transfer
合同變更 Alter of contract
年度報(bào)告 Annual report
關(guān)聯(lián)交易 Associated transaction
公司章程 Association of articles
破產(chǎn)財(cái)產(chǎn) Bankrupt property
破產(chǎn)債權(quán) Bankruptcy creditor
破產(chǎn)費(fèi)用 Bankruptcy expenses
破產(chǎn)法 Bankruptcy Law
基準(zhǔn)日 Base date
大宗交易 Block trading
董事會(huì) Board of directors
監(jiān)事會(huì) Board of supervisors
民事行為能力 Capacity for civil conducts
董事長(zhǎng) Chairperson of the board
民事權(quán)利能力 Civil rights
集體所有權(quán) Collective ownership
公司分立 Company demergers
公司法 Company Law
股份有限公司 Company limited
公司合并 Company mergers
經(jīng)營(yíng)者集中 Concentration of operators
一致行動(dòng) Consistent act
合同法 Contract Law
承攬人/承包人 Contractor
委托合同 Contracts for commission
承攬合同 Contracts for work
控股股東 Controlling shareholders
可轉(zhuǎn)換公司債券 Convertible bond
協(xié)同行為 Coordinated behavior
公司債券 Corporate bond
信用評(píng)級(jí) Credit rating
債權(quán)人委員會(huì) Creditors’ committee
債權(quán)人會(huì)議 Creditors’ meeting
違約金 Damages for breach of contract
債務(wù)人財(cái)產(chǎn) Debtor’s property
破產(chǎn)宣告 Declaration of bankruptcy
減資 Decrease of capital
故意 Deliberate intention
標(biāo)的物 Delivery of the object
定金 Deposits
注銷登記 Deregistration
董事 Directors
清償 Discharge
持股權(quán)益披露 Disclosure of shareholders’ interest
任意公積金 Discretionary reserve fund
合同的解除 Dismissal of contract
處分權(quán) Disposal right
解散 Dissolution
新設(shè)分立 Division by new establishment
贈(zèng)與 Donation
提存 Drawing
選舉權(quán) Election rights
發(fā)包人 Employer
股權(quán)收購(gòu) Equities acquisition
合同成立 Establishment of a contract
核準(zhǔn) Examination and approval
免責(zé)條款 Exclusion clauses
執(zhí)行董事 Executive directors
除名 Expel
臨時(shí)股東大會(huì) Extraordinary general meeting
不可抗力 Force majeure
欺詐 Fraud
無(wú)償劃撥 Free allotment
股東大會(huì) General meeting of shareholders
普通合伙人 General partners
普通合伙企業(yè) General partnership enterprises
政府債券 Government bond
重大過(guò)失 Gross fault
保證人 Guarantor
擔(dān)保 Guaranty
擔(dān)保合同 Guaranty contracts
保證期間 Guaranty period
不動(dòng)產(chǎn) Immovable property/Real estate
獨(dú)立董事 Independent directors
間接收購(gòu) Indirect takeover
首次公開(kāi)發(fā)行 Initial public offering(IPO)
內(nèi)幕交易 Insider trading
資不抵債 Insolvency
脅迫 Intimidation
無(wú)效行為 Invalid activities
出資義務(wù) Investment obligation
非公開(kāi)發(fā)行 Issuance in a non-public manner
連帶責(zé)任保證 Joint and several liability guarantee
共同共有 Joint co-ownership
正當(dāng)理由 Justified reasons
土地承包經(jīng)營(yíng)權(quán) Land contractual operating rights
租賃物 Leased property
法人財(cái)產(chǎn)權(quán) Legal person property rights
法定代理人 Legal representatives
違約責(zé)任 Liability for breach of contract
訴訟時(shí)效 Limitation of action
有限責(zé)任公司 Limited liability company
有限合伙人 Limited partner
有限合伙企業(yè) Limited partnership enterprise
限定交易 Limited trading
清算組 Liquidation committee
清算義務(wù)人 Liquidation obligor
上市公司 Listed company
管理層收購(gòu) Management buyout
強(qiáng)制要約 Mandatory offer
操縱市場(chǎng)行為 Market rigging
市場(chǎng)份額 Market share
重大資產(chǎn)重組 Material assets reorganization
吸收合并 Merger by absorption
新設(shè)合并 Merger by consolidation
少數(shù)股東權(quán)益 Minority shareholder rights
壟斷行為 Monopolistic practices
壟斷 Monopoly
抵押權(quán) Mortgage
動(dòng)產(chǎn) Movable property
名義股東 Nominee shareholder
非貨幣財(cái)產(chǎn)出資 Non-monetary contribution
不可替代物 Non-substitute
善意取得 Obtain in good faith
要約 Offer
抵銷 Offset
經(jīng)營(yíng)者 Operators
所有權(quán) Ownership
有償出讓 Paid transfer
履行 Perform
重整期間   Period of reorganization
定期報(bào)告 Periodic report
配股 Placing
質(zhì)權(quán) Pledge rights
優(yōu)先清償 P, , referential repayment
委托人 Principal
私人所有權(quán) Private ownership
破產(chǎn)和解程序 Procedure of settlement for bankruptcy
加工 Processing
利潤(rùn)分配 Profit distribution
發(fā)起人 Promoter
發(fā)起設(shè)立 Promotion
招股說(shuō)明書(shū) Prospectus
公積金 Provident fund
物權(quán)法 Real Rights Law
注冊(cè)資本 Registered capital
重整 Reorganization
收購(gòu)報(bào)告書(shū) Report of acquisition
要約收購(gòu)報(bào)告書(shū) Reports of acquisition by offer
股東會(huì)決議 Resolution of shareholders’ meeting
可撤銷合同 Revocable contract
知情權(quán) Right to know
提議權(quán) Right to propose
破產(chǎn)撤銷權(quán) Right to rescind bankruptcy
優(yōu)先受償權(quán) Right to seek preferential payments of compensation
證券法 Securities Law
證券服務(wù)機(jī)構(gòu) Securities trading service institutions
自益權(quán) Self-benefit right
股東會(huì) Shareholders’ meeting
短線交易 Short swing trading
簡(jiǎn)易交付 Simple delivery
一人有限責(zé)任公司 Single shareholder limited liability company
中小企業(yè)板 Small and medium enterprise (SME) board
個(gè)人獨(dú)資企業(yè) Sole proprietorship enterprises
保薦人 Sponsor
國(guó)家所有權(quán) State ownership
法定退伙 Statutory withdrawal from the partnership
募集設(shè)立 Stock flotation
股票 Stocks
停止支付 Stop paying/ Terminate payment
代位權(quán) Subrogation
認(rèn)購(gòu)股份 Subscription of shares
可替代物 Substitute
監(jiān)事 Supervisors
補(bǔ)充協(xié)議 Supplementary terms
盈余公積金 Surplus reserve
暫停上市 Suspend the listing
停牌 Suspend trading
持續(xù)盈利能力 Sustainable profitability
終止上市 Terminate the listing
合同終止 Terminated contract
從物 The auxiliary property
消費(fèi)者利益 The interests of consumers
原物 The original object
主物 The principal property
股東名冊(cè) The register of shareholders
破產(chǎn)抵銷權(quán) The right of set-off
一般取回權(quán) The right to retrieve
民事撤銷權(quán) The right to revoke
交易相對(duì)人 Trading counterparties
停市 Trading halt
過(guò)戶 Transfer (of securities)
債權(quán)轉(zhuǎn)讓 Transfer of the creditor’s rights
不能清償 Unable/Fails to pay off
承銷 Undertaking
承銷商 Underwriter
非上市公眾公司 Unlisted public company
用益物權(quán) Usufruct rights
要約有效期 Valid period of an offer
無(wú)效合同 Void contract
一人一票 Voting method of one vote for one
表決權(quán) Voting rights
債務(wù)的免除 Waived obligations
豁免 Waiver
認(rèn)股權(quán)證 Warrant
合同簽訂地 Where a contract is signed
國(guó)有獨(dú)資公司 Wholly state-owned company
抽逃出資 Withdraw paid-in capital
退伙 Withdrawal from the partnership