測試涉及的主要專業(yè)術語中英文對照表職業(yè)能力綜合測試涉及的主要專業(yè)術語中英文對照表會計會計估計Accountingestimates會計分期Accountingperiod會計政策Accountingpolicies會計確認Accountingrecognition感謝閱讀會計處理Accountingtreatment應付賬款Accountspayable應收賬款Accountsreceivable累計折舊Accumulateddepreciation精品文檔放心下載調(diào)整事項Adjustingevents攤銷費用Amortizationexpense公平交易Arms-lengthtransaction精品文檔放心下載資產(chǎn)Assets資產(chǎn)減值損失Assetsimpairmentloss謝謝閱讀聯(lián)營公司Associates可供出售金融資產(chǎn)Available-for-salefinancialassets感謝閱讀壞賬準備Baddebtprovision年初余額Balanceatthebeginningofyear感謝閱讀年末余額Balanceattheendofyear感謝閱讀資產(chǎn)負債表Balancesheet銀行存款Bankdeposit基本每股收益Basicearningspershare精品文檔放心下載應收票據(jù)Billsreceivable賬面價值Bookvalue借款費用Borrowingcosts企業(yè)合并Businesscombination營業(yè)稅金及附加Businesstaxesandsurcharges謝謝閱讀計量Calculation/Calculate資本公積Capitalreserve資本化Capitalization/Capitalized感謝閱讀現(xiàn)金流量Cashflows庫存現(xiàn)金Cashonhand公允價值變動Changeinfairvalue感謝閱讀股東權(quán)益變動表Changesinequity可比性Comparability混合金融工具Compoundfinancialinstruments謝謝閱讀代銷商品Consignmentgoods合并資產(chǎn)負債表Consolidatedbalancesheet感謝閱讀合并利潤表Consolidatedincomestatement精品文檔放心下載合并股東權(quán)益變動表Consolidatedstatementofchangesinequity建造合同Constructioncontract感謝閱讀在建工程Constructioninprogress精品文檔放心下載或有資產(chǎn)Contingentasset或有負債Contingentliability可轉(zhuǎn)換公司債券Convertiblenotes會計差錯更正Correctionofaccountingerrors感謝閱讀成本法Costmethod主營業(yè)務成本Costofsalesfromprincipalactivities感謝閱讀貸Credit貨幣計量Currencymeasurement流動資產(chǎn)Currentassets流動負債Currentliabilities借Debit債務重組Debtrestructuring遞延收益Deferredincome遞延所得稅Deferredtax遞延所得稅資產(chǎn)Deferredtaxassets精品文檔放心下載遞延所得稅負債Deferredtaxliabilities感謝閱讀折舊Depreciation稀釋每股收益Dilutedearningspershare精品文檔放心下載直接費用Directcosts直接人工Directlabour直接材料Directmaterials直接法Directmethod披露Disclosure折現(xiàn)系數(shù)Discountfactor折現(xiàn)率Discountrate任意盈余公積Discretionarysurplusreserve謝謝閱讀處置成本Disposalcosts應付股利Dividendpayable應收股利Dividendreceivable應付職工薪酬Employeebenefitspayables感謝閱讀股權(quán)投資Equityinvestment權(quán)益法Equitymethod預計負債Estimatedliabilities/Provision感謝閱讀預計使用壽命Estimatedusefullife精品文檔放心下載費用Expenses公允價值Fairvalue融資租賃Financelease金融資產(chǎn)Financialassets交易性金融資產(chǎn)Financialassetsheldfortrading謝謝閱讀財務費用Financialexpenses金融工具Financialinstruments精品文檔放心下載金融負債Financialliabilities感謝閱讀財務報告Financialreporting籌資活動Financingactivities產(chǎn)成品Finishedproducts/goods感謝閱讀固定資產(chǎn)Fixedassets固定資產(chǎn)清理Fixedassetspendingfordisposal精品文檔放心下載境外經(jīng)營Foreignoperations特許權(quán)Franchiseright記賬本位幣Functionalcurrency公允價值變動收益/（損失）Gains/Lossesonchangesinfairvalue謝謝閱讀管理費用Generalandadministrativeexpenses謝謝閱讀持續(xù)經(jīng)營Goingconcern商譽Goodwill政府補助Governmentgrants毛利率Grossprofitratio擔保Guarantee持有至到期投資Held-to-maturityinvestment感謝閱讀歷史成本Historicalcost可辨認性Identifiable減值損失Impairmentloss減值準備Impairmentlosses利潤表Incomestatement所得稅Incometax間接法Indirectmethod保險費Insuranceexpense無形資產(chǎn)Intangibleassets應付利息Interestpayable利率Interestrate應收利息Interestreceivable集團內(nèi)部銷售Inter-groupsales中期財務報表Interimfinancialstatements感謝閱讀存貨Inventories投資活動Investingactivities投資成本Investmentcost投資收益Investmentincome投資性房地產(chǎn)Investmentproperty謝謝閱讀合營企業(yè)Joint-venture勞務成本Labourcosts土地使用權(quán)Landuseright租賃Lease承租人Lessee出租人Lessor負債Liability/Liabilities貸款Loan長期股權(quán)投資Long-termequityinvestment感謝閱讀長期借款Long-termloans長期應付款Long-termpayable長期應收款Long-termreceivables精品文檔放心下載少數(shù)股東權(quán)益Minorityinterests凈利潤Netprofits非調(diào)整事項Non-adjustingevents謝謝閱讀非流動性負債Non-currentliabilities精品文檔放心下載營業(yè)外支出Non-operatingexpenses謝謝閱讀營業(yè)外收入Non-operatingincome精品文檔放心下載經(jīng)營活動Operatingactivities經(jīng)營租賃Operatinglease營業(yè)利潤Operatingprofit其他資本公積Othercapitalreserve謝謝閱讀其他綜合收益Othercomprehensiveincome精品文檔放心下載其他業(yè)務收入Otheroperatingincome精品文檔放心下載其他應付款Otherpayables其他應收款Otherreceivables所有者權(quán)益Owner’sequity所有權(quán)Ownership實收資本Paid-incapital專利權(quán)Patent資產(chǎn)負債表日后事項Postbalancesheetevents精品文檔放心下載溢價Premium預付款Prepayment現(xiàn)值Presentvalue以前年度損益事項Prioryearprofit/lossadjustment謝謝閱讀商品Product利潤Profit利潤分配Profitappropriation存貨跌價準備Provisionfordiminutioninvalueofinventories固定資產(chǎn)減值準備Provisionforimpairmentoffixedassets損失準備Provisionforloss采購成本Purchasecosts報酬率Rateofreturn原材料Rawmaterials預收款項Receiptsinadvance確認Recognition/Recognize可收回金額Recoverableamount可變現(xiàn)凈值Recoverablevalue關聯(lián)交易Relatedpartytransactions謝謝閱讀關聯(lián)方Relatedparty(ies)租賃收入Rentalincome重置成本Replacementcosts回購Repurchase研究開發(fā)費用Researchanddevelopmentcosts感謝閱讀殘值Residualvalue重組Restructuring追溯調(diào)整Retrospectiveadjustments謝謝閱讀銷售商品收入Revenuefromsalesofgoods謝謝閱讀收入Revenue/Income職工薪酬Salarycosts售后租回交易Saleandleaseback謝謝閱讀主營業(yè)務收入Salesfromprincipalactivities感謝閱讀銷售退回Salesreturn銷售額Salesrevenue銷售稅Salestax分部報告Segmentreporting銷售費用Sellingexpenses股本Sharecapital股份期權(quán)Shareoptions股本/資本溢價Share/Capitalpremium感謝閱讀所有者權(quán)益Shareholders’equity感謝閱讀短期借款Short-termloans專項應付款Specialpayables現(xiàn)金流量表Statementofcashflows精品文檔放心下載法定盈余公積Statutorysurplusreserve謝謝閱讀盈余公積Surplusreserves有形資產(chǎn)Tangibleassets計稅基礎Taxbasis應交稅費Taxespayable暫時性差異Temporarydifferences感謝閱讀交易費用Transactioncosts可理解性Understandability未分配利潤Undistributedprofit/Retainedearnings精品文檔放心下載未實現(xiàn)融資收益Unrealizedcapitalgain感謝閱讀增值稅Value-addedtax在產(chǎn)品Workinprogress審計客戶關系和審計業(yè)務的接受與保持Acceptanceandcontinuanceofclientandauditengagement訪問控制Accesscontrols接觸信息/審計工作底稿Accesstoinformation/Auditdocumentation謝謝閱讀否定意見Adverseopinion替代程序Alternativeprocedures精品文檔放心下載分析程序Analyticalprocedures精品文檔放心下載在集團層面實施的分析程序Analyticalproceduresatgrouplevel謝謝閱讀年度報告Annualreport適用的財務報告框架Applicablefinancialreportingframework精品文檔放心下載按照適用的財務報告編制基礎得到恰當會計處理和披露Appropriatelyaccountedforanddisclosedinaccordancewiththeapplicablefinancialreportingframework(審計證據(jù)的)適當性Appropriateness(ofauditevidence)感謝閱讀認定Assertions評估Assess保證Assurance審計調(diào)整Auditadjustment審計工作底稿Auditdocumentation/Auditworkingpaper感謝閱讀審計證據(jù)Auditevidence審計檔案Auditfile會計師事務所Auditfirm/Accountingfirm感謝閱讀審計意見Auditopinion審計計劃Auditplan審計風險Auditrisk審計抽樣(抽樣)Auditsampling(sampling)精品文檔放心下載注冊會計師（審計師）Auditor注冊會計師與財務信息Auditorandfinancialinformation感謝閱讀注冊會計師的專家Auditor’sexpert注冊會計師的點估計或區(qū)間估計Auditor’spointestimateorauditor’srange感謝閱讀導致非無保留意見的事項段Basisformodificationparagraph謝謝閱讀業(yè)務流程Businessprocess（交易的）商業(yè)理由Businessrationale精品文檔放心下載經(jīng)營風險業(yè)務風險Businessrisk明顯微小Clearlytrivial比較財務報表Comparativefinancialstatements感謝閱讀比較信息Comparativeinformation精品文檔放心下載被審計單位的互補性控制Compensatingcontrolsofentityunderaudit感謝閱讀完整性Completeness對集團具有財務重大性的單個組成Componentsthatareofindividualfinancial謝謝閱讀部分significancetothegroup精品文檔放心下載計算機輔助審計技術Computer-assistedaudittechniques謝謝閱讀審計的前提條件Conditionsforanaudit謝謝閱讀詢證函Confirmation合并過程Consolidationprocess謝謝閱讀控制活動Controlactivities控制環(huán)境Controlenvironment控制風險Controlrisk與審計相關的控制Controlsrelevanttotheaudit感謝閱讀公司治理Corporategovernance對應數(shù)據(jù)Correspondingfigures謝謝閱讀截止Cut-off/Asof(date)報告日（與質(zhì)量控制相關）Dateofreport(inrelationtoqualitycontrol)財務報表批準日Dateoftheapprovalofthefinancialstatements審計報告日Dateoftheauditor’sreport精品文檔放心下載財務報表日Dateofthefinancialstatements感謝閱讀設計、執(zhí)行和維護適當?shù)目刂艱esign,implementandmaintainadequatecontrols(over)檢查風險Detectionrisk偏差Deviations無法表示意見Disclaimerofopinion謝謝閱讀雙重目的測試Dual-purposetest強調(diào)事項段Emphasisofmatterparagraph謝謝閱讀業(yè)務工作底稿Engagementdocumentation/workingpaper感謝閱讀業(yè)務約定書Engagementletter項目合伙人Engagementpartner項目質(zhì)量控制復核Engagementqualitycontrolreview精品文檔放心下載項目質(zhì)量控制復核人員Engagementqualitycontrolreviewer感謝閱讀項目組Engagementteam被審計單位的風險評估過程Entity’sriskassessmentprocess精品文檔放心下載評價Evaluate可能導致對被審計單位持續(xù)經(jīng)營能力產(chǎn)生重大疑慮的事項或情況Eventsorconditionsthatmaycastsignificantdoubtontheentity’sabilitytocontinueasagoingconcern不符事項Exception存在Existence有經(jīng)驗的注冊會計師Experiencedauditor精品文檔放心下載專長Expertise信賴程度Extentofreliance函證Externalconfirmation事實錯報、判斷錯報和推斷錯報Factualmisstatements,judgementalmisstatementsandprojectedmisstatements財務報表Financialstatements舞弊Fraud舞弊風險因素Fraudriskfactors虛假財務報告Fraudulentfinancialreporting謝謝閱讀對財務報表使用者理解財務報表至Fundamentaltousers’understandingofthe謝謝閱讀關重要financialstatements治理Governance集團Group集團項目合伙人Groupengagementpartner感謝閱讀集團層面控制Group-widecontrols精品文檔放心下載歷史財務信息Historicalfinancialinformation感謝閱讀識別、評估和應對重大錯報風險Identify,assessandrespondtoriskofmaterialmisstatement無法獲取充分、適當?shù)膶徲嬜C據(jù)Inabilitytoobtainsufficientappropriateauditevidence后任注冊會計師Incomingauditor不一致Inconsistency獨立性Independence與財務報告相關的信息系統(tǒng)Informationsystemrelevanttofinancialreporting審計的固有限制Inherentlimitationofaudit精品文檔放心下載固有風險Inherentrisk首次審計業(yè)務Initialauditengagement謝謝閱讀生成、記錄、處理和報告交易Initiate,record,processandreporttransactions詢問Inquiry檢查Inspection中期財務信息或報表Interimfinancialinformationorstatements感謝閱讀內(nèi)部審計師Internalauditors內(nèi)部控制Internalcontrol內(nèi)部控制缺陷Internalcontroldeficiency精品文檔放心下載國際財務報告準則InternationalFinancialReportingStandards精品文檔放心下載調(diào)查Investigate財務報表報出日Issuancedateofthefinancialstatements謝謝閱讀信息技術應用控制ITapplicationcontrols謝謝閱讀信息技術環(huán)境ITenvironment會計分錄和其他調(diào)整Journalentriesandotheradjustments謝謝閱讀會計分錄Journalentry/entries精品文檔放心下載嚴重程度Levelofsignificance謝謝閱讀上市公司實體Listedentity管理層Management管理層偏向Managementbias管理層凌駕于控制之上Managementoverrideofcontrols謝謝閱讀管理當局聲明書Managementrepresentationletter感謝閱讀管理層對其自身責任的認可與理解Management’sacknowledgementand謝謝閱讀understandingofitsresponsibilities精品文檔放心下載管理層的專家Management’sexpert謝謝閱讀重大類別的交易、賬戶余額和披露Materialclassesoftransactions,accountbalancesanddisclosure重大不確定性Materialuncertainty感謝閱讀財務報表整體的重要性Materialityforthefinancialstatementsasawhole侵占資產(chǎn)Misappropriationofassets感謝閱讀錯報Misstatement對事實的錯報Misstatementoffact精品文檔放心下載非標準審計報告Modifiedauditreport精品文檔放心下載非無保留意見Modifiedopinion監(jiān)控Monitoring對控制的監(jiān)督Monitoringofcontrols謝謝閱讀審計程序的性質(zhì)、時間安排和范圍Nature,timingandextentofauditprocedures謝謝閱讀消極式函證Negativeconfirmation精品文檔放心下載網(wǎng)絡事務所Networkfirm違反法律法規(guī)Non-compliance未回函Non-response非抽樣風險Non-samplingrisk觀察Observation發(fā)生Occurrence期初余額Openingbalances內(nèi)部控制的運行有效性Operatingeffectivenessofinternalcontrol精品文檔放心下載其他信息Otherinformation其他事項段Othermatterparagraph精品文檔放心下載會計估計的結(jié)果Outcomeofanaccountingestimate感謝閱讀超出正常經(jīng)營過程Outsidethenormalcourseofbusiness感謝閱讀總體審計方案Overallauditapproach感謝閱讀總體審計策略Overallauditstrategy精品文檔放心下載總體結(jié)論Overallconclusion總體應對措施Overallresponses合伙人Partner實際執(zhí)行的重要性Performancemateriality精品文檔放心下載人員Personnel廣泛性Pervasive計劃活動Planningactivities總體Population/Overall積極式函證Positiveconfirmation精品文檔放心下載執(zhí)業(yè)人員Practitioner前任注冊會計師Predecessorauditor感謝閱讀初步業(yè)務活動Preliminaryengagementactivities精品文檔放心下載Premise,relatingtotheresponsibilitiesof感謝閱讀關的執(zhí)行審計工作的前提managementand,whereappropriate,those謝謝閱讀chargedwithgovernance,onwhichanauditis感謝閱讀conducted編制和列報財務報表Prepareandpresentthefinancialstatements感謝閱讀列報與披露Presentationanddisclosure謝謝閱讀收入確認存在舞弊風險的假定Presumedfraudrisksinrevenuerecognition精品文檔放心下載防止或發(fā)現(xiàn)并糾正重大錯報Preventordetectandcorrectmaterialmisstatement專業(yè)勝任能力Professionalcompetence感謝閱讀職業(yè)判斷Professionaljudgment精品文檔放心下載職業(yè)懷疑態(tài)度Professionalskepticism謝謝閱讀業(yè)務執(zhí)行Provisionofservice/Deliveryofservice精品文檔放心下載通常對決定財務報表中的重大金額和披露有直接影響的法律法規(guī)的規(guī)定Provisionsoflawsandregulationsgenerallyrecognizedtohaveadirecteffectonthedeterminationofmaterialamountsanddisclosuresinthefinancialstatements具有適當資格的外部人員Qualifiedexternalperson精品文檔放心下載保留意見Qualifiedopinion量化財務影響Quantificationofthefinancialimpacts謝謝閱讀Reasonableassurance(inthecontextofauditengagements,andinqualitycontrol)合理性測試Reasonablenesstest重新計算Re-calculation連續(xù)審計業(yè)務Recurringauditengagements感謝閱讀將認定層次的審計風險降至可接受Reduceauditriskattheassertionleveltoan感謝閱讀的低水平acceptablylowlevel關聯(lián)方Relatedparties具有支配性影響的關聯(lián)方Relatedpartieswithdominantinfluence謝謝閱讀管理層以前未識別或未向注冊會計師披露的關聯(lián)方關系或關聯(lián)方交易Relatedpartyrelationshipsortransactionsthatmanagementhasnotidentifiedordisclosedtotheauditor按照等同于公平交易中通行的條款執(zhí)行的關聯(lián)方交易Relatedpartytransactionsconductedontermsequivalenttothoseprevailinginanarm’slengthtransaction（審計證據(jù)的）相關性和可靠性Relevanceandreliability(ofauditevidence)謝謝閱讀相關職業(yè)道德要求Relevantethicalrequirements精品文檔放心下載剩余期間Remainingperiod重新執(zhí)行Re-performance管理層施加的限制Restrictionsimposedbymanagement謝謝閱讀復核(與質(zhì)量控制相關)Review(inrelationtoqualitycontrol)感謝閱讀權(quán)利與義務Rightsandobligations感謝閱讀風險評估程序Riskassessmentprocedures精品文檔放心下載重大錯報風險Riskofmaterialmisstatement謝謝閱讀財務報表層次和認定層次的重大錯Riskofmaterialmisstatementatfinancial感謝閱讀報風險statementlevelandatassertionlevel感謝閱讀樣本量Samplesize抽樣Sampling抽樣風險Samplingrisk抽樣單元Samplingunit選擇和運用會計政策Selectionandapplicationofaccountingpolicies選取測試項目Selectionofitemsfortesting精品文檔放心下載重要組成部分Significantcomponent精品文檔放心下載值得關注的內(nèi)部控制缺陷Significantdeficienciesininternalcontrol感謝閱讀重大事項Significantmatters特別風險Significantrisk重大非常規(guī)交易Significantunusualtransactions感謝閱讀特定的審計程序Specifiedauditprocedures謝謝閱讀員工Staff統(tǒng)計抽樣Statisticalsampling存貨盤點Stocktake分層Stratification期后事項Subsequentevents實質(zhì)性分析程序Substantiveanalyticalprocedures謝謝閱讀實質(zhì)性程序Substantiveprocedure謝謝閱讀（審計證據(jù)的）充分性Sufficiency(ofauditevidence)感謝閱讀補充信息Supplementaryinformation謝謝閱讀測試Test控制測試Testofcontrols細節(jié)測試Testofdetails一個或多個重要性水平Thematerialitylevelorlevelsforparticularclassesoftransactions,accountbalancesordisclosures治理層Thosechargedwithgovernance感謝閱讀錯報的臨界值Thresholdformisstatements感謝閱讀可容忍錯報Tolerablemisstatement精品文檔放心下載可容忍偏差率Tolerablerateofdeviation精品文檔放心下載Trendanalysis,ratioanalysis,reasonableness精品文檔放心下載試法和回歸分析法test,andregressionanalysis精品文檔放心下載不確定性Uncertainty未更正錯報Uncorrectedmisstatements精品文檔放心下載標準審計報告Unmodifiedauditreport謝謝閱讀無保留意見Unqualifiedopinion計價與分攤Valuationandallocation/amortization謝謝閱讀穿行測試Walk-throughtest解除業(yè)務約定Withdrawfromtheengagement精品文檔放心下載書面聲明Writtenrepresentation精品文檔放心下載職業(yè)道德可接受的水平Acceptablelevel廣告Advertising過度推介Advocacy承擔管理層職責Assumemanagementresponsibilities感謝閱讀鑒證客戶Assuranceclient鑒證業(yè)務Assuranceengagement鑒證業(yè)務項目組Assuranceteam審計客戶Auditclient審計業(yè)務Auditengagement審計項目組Auditteam近親屬Closefamily密切私人關系Closepersonalrelationship精品文檔放心下載保密Confidentiality利益沖突Conflictsofinterest謝謝閱讀或有收費Contingentfee冷卻期Coolingoffperiod現(xiàn)任會計師Currentaccountant/auditor感謝閱讀直接經(jīng)濟利益Directfinancialinterest謝謝閱讀董事或高級管理人員Directororseniorofficer/seniormanagement感謝閱讀應有的關注Duecare消除或降低不利影響Eliminateorreducethreats精品文檔放心下載項目合伙人Engagementpartner項目質(zhì)量控制復核Engagementqualitycontrolreview精品文檔放心下載項目組Engagementteam外部專家Externalexpert密切關系Familiarity經(jīng)濟利益Financialinterests歷史財務信息Historicalfinancialinformation精品文檔放心下載直系親屬/主要近親屬Immediatefamily謝謝閱讀獨立性Independence從實質(zhì)上和形式上保持獨立性Independenceofmind,Independenceinappearance間接經(jīng)濟利益Indirectfinancialinterest感謝閱讀誠信Integrity外在壓力Intimidation/Pressure精品文檔放心下載關鍵審計合伙人Keyauditpartner上市實體Listedentity長期存在業(yè)務關系Longassociation(withanauditclient)感謝閱讀嚴重虛假或誤導性的陳述Materiallyfalseormisleadingstatement精品文檔放心下載非鑒證服務Non-assuranceservices謝謝閱讀客觀和公正性Objectivity專業(yè)服務Professionalservices精品文檔放心下載擬接受的客戶Prospectiveclient公眾利益實體Publicinterestentity精品文檔放心下載關聯(lián)實體Relatedentity審閱客戶Reviewclient審閱業(yè)務Reviewengagement審閱項目組Reviewteam輪換Rotation防范措施Safeguards自身利益Self-interest自我評價Self-review重要且密切的商業(yè)關系Significantandclosebusinessrelationship感謝閱讀特殊目的財務報表Specialpurposefinancialstatements感謝閱讀鑒證業(yè)務的對象Subjectmatterofassuranceengagement感謝閱讀不利影響、威脅Threats稅法兼營Alsoengagedin應計稅款Accruedtax從價稅Advaloremtax加計扣除Additionaldeduction附加稅Additionaltax/Surcharge感謝閱讀所得額調(diào)整Adjustmentofincome感謝閱讀稅后所得After-taxincome準予扣除數(shù)Allowabledeductions精品文檔放心下載稅收可抵免額Allowabletaxcredit感謝閱讀從量定額Amountbasedonquantity謝謝閱讀增值額Amountofappreciation/Valueadded謝謝閱讀銷售額Amountofsales抵免稅額Amountoftaxcredit應納稅所得額Amountoftaxableincome精品文檔放心下載扣除項目金額Amountofthedeductions精品文檔放心下載適用稅額Applicabletaxamount精品文檔放心下載適用稅率Applicabletaxrates計稅成本Assessablecost核定所得額Assessableincome平均成本利潤率Averagecost-plusmarginrate感謝閱讀平均銷售價格Averagesalesprice精品文檔放心下載營業(yè)稅Businesstax偶然所得Casualincome所得項目Categoryofincome組成計稅價格Compositetaxableprice精品文檔放心下載本納稅年度Currenttaxyear所得稅申報Declarationofincometax謝謝閱讀扣除項目Deductibleitems免稅項目扣除Deductionofthetaxexemptionitem精品文檔放心下載契稅Deedtax視同銷售Deemedsales/salesequivalent精品文檔放心下載免除納稅義務Dischargeoftaxobligation精品文檔放心下載應稅商品Dutiablegoods納稅義務Dutyoftaxpayment權(quán)益性投資收益Earningfromequityinvestments精品文檔放心下載雇員福利，職工福利Employeebenefit感謝閱讀企業(yè)所得稅Enterpriseincometax精品文檔放心下載國外所得收入Foreignearnedincome精品文檔放心下載一般納稅人Generaltaxpayer特許權(quán)使用費所得Incomefromfranchiseroyalty精品文檔放心下載利息、股息、紅利所得Incomefrominterests,dividendsandbonuses謝謝閱讀勞務所得Incomefromlaborservice感謝閱讀財產(chǎn)租賃所得Incomefromleasingofproperty精品文檔放心下載生產(chǎn)經(jīng)營所得Incomefromproductionandbusinessoperation謝謝閱讀轉(zhuǎn)讓財產(chǎn)所得Incomefrompropertytransfer感謝閱讀工資薪金所得Incomefromwages,salaries精品文檔放心下載財產(chǎn)轉(zhuǎn)讓收入Incomefrompropertytransfer精品文檔放心下載所得稅抵免Incometaxcredit申報繳納所得稅Incometaxdeclaration謝謝閱讀應納所得稅Incometaxpayable接受捐贈所得Incomefromdonation謝謝閱讀個人所得稅Individualincometax感謝閱讀增值稅進項稅額Inputvalueaddedtax精品文檔放心下載非正常損失Irregularloss滯納金Latefee清算所得稅Liquidationincometax謝謝閱讀最低應納稅所得額Minimumtaxableincome精品文檔放心下載增值稅起征點Minimumthresholdofvalue-addedTax精品文檔放心下載混合銷售行為Mixedsalesactivities謝謝閱讀所得稅前凈所得Netincomebeforeincometax感謝閱讀稅后凈利潤Netprofitaftertax精品文檔放心下載非貨幣資產(chǎn)Non-monetaryasset不征稅收入Non-taxableincome不計入征稅范圍Notincludedinthescopeoftaxableactivities財產(chǎn)原值Originalvalueoftheproperty/Costofproperty當期銷項稅額Outputtaxfortheperiod精品文檔放心下載增值稅銷項稅額Outputvalueaddedtax感謝閱讀滯納稅款/欠稅Overduetax應補繳稅款Paymentoftaxinarrears精品文檔放心下載累進稅率Progressivetaxrate比例稅率Proportionaltaxrate謝謝閱讀公益性捐贈Publicwelfaredonations精品文檔放心下載房產(chǎn)稅Realestatetax居民納稅人Residenttaxpayer資源稅Resourcetax含稅銷售額Salesamountincludingtax感謝閱讀所得稅征收范圍Scopeofincometax/Subjecttoincometax謝謝閱讀小規(guī)模納稅人Small-scaletaxpayer精品文檔放心下載源泉扣繳Sourcewithholding納稅特別扣除項目Specialdeductibleitems謝謝閱讀特殊性稅務處理Specialtaxtreatment精品文檔放心下載印花稅Stamptax應征稅額Taxaccrued稅額Taxamounts稅基/計稅依據(jù)Taxbase稅種Taxcategory消費稅稅率Taxcomputation稅收抵免Taxcredit抵免限額Taxcreditquota納稅期限Taxdeadline稅前可扣除項目Taxdeductibleitems謝謝閱讀稅收減免Taxdeductionorexemption謝謝閱讀計稅差異Taxdifferences到期應納稅款Taxdue漏稅/逃稅Taxevasion免稅Taxexemption納稅申報Taxfiling本期稅額Taxfortheperiod/year精品文檔放心下載已納稅額Taxpaid應納稅額Taxpayable納稅期限Taxpaymentdeadline稅率Taxrate減稅Taxreduction退稅Taxrefund稅收附加Taxsurcharge起征點Taxthreshold計稅價格Taxvalue/Taxableprice謝謝閱讀減免稅額Taxamountdeducted應稅所得Taxableincome應稅項目Taxableitem納稅期間Taxableperiod對股息征稅Taxationofdividends感謝閱讀免稅收入Tax-exemptincome免稅稅目Tax-exemptitem免稅利潤Tax-exemptprofit含稅價格Tax-includedprice納稅人Taxpayer土地使用稅Urbanland-usetax增值稅Valueaddedtax(VAT)土地增值稅Value-addedtaxonland/Landappreciationtax感謝閱讀增值稅減免VATexemptionorreduction謝謝閱讀車船稅Vehicleandvesseltax精品文檔放心下載車輛購置稅Vehiclepurchasetax精品文檔放心下載扣繳義務人Withholdingagent代扣代繳稅款Withholdingandremittingtax感謝閱讀預提所得稅Withholdingincometax精品文檔放心下載零稅率Zerotaxrate財務成本管理應收賬款周轉(zhuǎn)次數(shù)Accountsreceivableturnover謝謝閱讀應收賬款周轉(zhuǎn)天數(shù)Accountsreceivableturnoverdays感謝閱讀取得成本Acquisitioncost實際增長率Actualgrowthrate實際利率Actualinterestrate配股后每股價格After-allotmentpricepershare謝謝閱讀配股權(quán)價值Allotmentoptionvalue謝謝閱讀配股價格Allotmentprice預付年金（即付年金、期初年金）Annuitydue謝謝閱讀會計報酬率法Accountingrateofreturn(ARR)感謝閱讀平均交貨時間Averagedeliverytime感謝閱讀貝塔（β）系數(shù)Betacoefficient債券評級Bondrating債券估價Bondvaluation每股凈資產(chǎn)Bookvaluepershare(BPS)感謝閱讀盈虧臨界點Break-evenpoint保險儲備（安全存量）Bufferinventory感謝閱讀資本支出Capitalexpenditure持有成本Carryingcost現(xiàn)金預算Cashbudget現(xiàn)金股利Cashdividend現(xiàn)金流量利息保障倍數(shù)Cashflowinterestcoverageratio謝謝閱讀經(jīng)營活動現(xiàn)金流量Cashflowsfromoperationalactivities謝謝閱讀混合租賃Combinationlease傭金Commission普通股Commonstock補償性余額Compensatingbalance謝謝閱讀復利Compoundinterest全面預算Comprehensivebudget企業(yè)價值評估Corporatevaluation謝謝閱讀成本性態(tài)Costbehavior成本中心Costcentre成本的歸集和分配Costcollectionandallocation感謝閱讀資本成本Costofcapital稅后債務成本Costofdebtaftertax謝謝閱讀成本差異Costvariance平息債券Couponbond債券票面利率Couponinterestrate謝謝閱讀流動資產(chǎn)周轉(zhuǎn)次數(shù)Currentassetsturnover精品文檔放心下載流動資產(chǎn)周轉(zhuǎn)天數(shù)Currentassetsturnoverdays謝謝閱讀流動比率Currentratio本期收入乘數(shù)Currentsalesmultiplier精品文檔放心下載債務市場Debtmarket/Bondmarket謝謝閱讀資產(chǎn)負債率Debt-to-assetratio產(chǎn)權(quán)比率Debt-to-equityratio股利宣告日Declarationdate財務杠桿系數(shù)Degreeoffinancialleverage(DFL)謝謝閱讀直接租賃Directleasing折現(xiàn)率Discountrate純貼現(xiàn)債券（零息債券）Discountedbond(Zerocouponbond)謝謝閱讀股利支付率Dividendpayoutratio感謝閱讀經(jīng)營杠桿系數(shù)Degreeofoperatingleverage(DOL)感謝閱讀股價下行乘數(shù)Downstreampricemultiplier感謝閱讀總杠桿系數(shù)Degreeoftotalleverage(DTL)感謝閱讀息前稅前利潤Earningsbeforeinterestsandtaxes(EBIT)感謝閱讀經(jīng)濟訂貨量Economicorderquantity(EOQ)感謝閱讀每股盈余稀釋EPSdilution每股盈余無差別點法EPSindifferentpointmethod(EBIT-EPSbreakevenanalysis)每股盈余最大化EPSmaximization每股盈余Earningspershare(EPS)謝謝閱讀權(quán)益乘數(shù)Equitymultiplier股權(quán)價值Equityvalue經(jīng)濟增加值Economicvalueadded(EVA)感謝閱讀除息日Ex-dividenddate執(zhí)行價格Exerciseprice/Strikeprice謝謝閱讀外部融資銷售增長比Externalfinancingneededtosalesgrowthratio融資租賃Financiallease/Capitallease精品文檔放心下載財務估價Financialvaluation完工產(chǎn)品Finishedgoods固定預算Fixedbudget彈性預算Flexiblebudget浮動利率Floatinginterestrate謝謝閱讀浮動優(yōu)惠利率Floatingprimeinterestrate精品文檔放心下載債務現(xiàn)金流量Freecashflowsofcreditors感謝閱讀股權(quán)現(xiàn)金流量Freecashflowsofequity謝謝閱讀實體現(xiàn)金流量Freecashflowsoffirm謝謝閱讀復利終值系數(shù)FVinterestfactor預付年金終值系數(shù)FVinterestfactorofannuitydue感謝閱讀終值Futurevalue(FV)管理費用Generalandadministrativeexpense精品文檔放心下載持續(xù)經(jīng)營價值Goingconcernvalue謝謝閱讀毛租賃Grosslease營業(yè)現(xiàn)金毛流量Grossoperatingcashflows感謝閱讀套期保值原理Hedgingprinciple間接成本Indirectcost通貨膨脹率Inflationrate利息保障倍數(shù)Interestcoverageratio謝謝閱讀稅后利息率Interestrateaftertax謝謝閱讀內(nèi)含增長率Internalgrowthrate精品文檔放心下載內(nèi)部轉(zhuǎn)移價格Internaltransferprice感謝閱讀內(nèi)在市銷率Intrinsicsalesmultiplier謝謝閱讀內(nèi)在價值Intrinsicvalue存貨周轉(zhuǎn)次數(shù)Inventoryturnover存貨周轉(zhuǎn)天數(shù)Inventoryturnoverdays精品文檔放心下載投資中心Investmentcenter內(nèi)含報酬率法Internalrateofreturn(IRR)謝謝閱讀非相關成本Irrelevantcost發(fā)行價格Issuanceprice租賃期Leaseterm租賃資產(chǎn)Leaseholdproperty承租人Lessee出租人Lessor杠桿貢獻率Leveragecontributingratio感謝閱讀杠桿租賃Leveragelease清算價值Liquidationvalue短期償債能力比率Liquidityratios長期債券Long-termbond制造費用預算Manufacturingoverheadbudget謝謝閱讀邊際貢獻率Marginalcontributionratio精品文檔放心下載市場組合Marketportfolio市場價格Marketprice市價稀釋Marketpricedilution謝謝閱讀市場風險溢價Marketriskpremium謝謝閱讀債券到期日Maturitydate市場增加值Marketvalueadded(MAV)精品文檔放心下載最大最小法Maximinmethod企業(yè)價值最大化Maximizationoffirm’svalue謝謝閱讀股東財富最大化Maximizationofshareholders’wealth感謝閱讀混合成本Mixedcost互斥項目Mutuallyexclusiveprojects/events謝謝閱讀流通債券Negotiablebond凈財務杠桿Netfinancialleverage感謝閱讀凈租賃Netlease營業(yè)現(xiàn)金凈流量Netoperatingcashflows精品文檔放心下載銷售凈利率Netprofitmargin凈現(xiàn)值法NPVmethod凈現(xiàn)值Netpresentvalue(NPV)感謝閱讀經(jīng)營租賃Operatinglease經(jīng)營杠桿Operatingleverage機會成本Opportunitycost期權(quán)價值Optionvalue訂貨提前期Orderleadtime訂貨成本Orderingcost普通年金（后付年金）Ordinaryannuity精品文檔放心下載債券面值Parvalue/Facevalue回收期法Paybackperiodmethod精品文檔放心下載股利支付日Paymentdate經(jīng)營資產(chǎn)銷售百分比Percentageofoperatingassetstosales謝謝閱讀經(jīng)營負債銷售百分比Percentageofoperatingliabilitiestosales謝謝閱讀銷售百分比法Percentage-of-salesmethod精品文檔放心下載期間成本Periodcost定期預算Periodicbudget永久債券Perpetualbond永續(xù)年金Perpetuity優(yōu)先股Preferredstock現(xiàn)值指數(shù)Presentvalueindex產(chǎn)品成本預算Productcostbudget精品文檔放心下載生產(chǎn)預算Productionbudget生產(chǎn)成本Productioncost制造費用Productionoverhead利潤中心Profitcenter利潤最大化Profitmaximization項目特有風險Project-specificrisk精品文檔放心下載公開增發(fā)Publicoffering復利現(xiàn)值系數(shù)PVinterestfactor預付年金現(xiàn)值系數(shù)PVinterestfactorofannuitydue謝謝閱讀現(xiàn)值Presentvalue(PV)速動比率Quickratio股權(quán)登記日Recorddate共同年限法Replacementchain(commonlife)approach感謝閱讀必要報酬率Requiredrateofreturn感謝閱讀剩余股利政策Residualdividendpolicy謝謝閱讀剩余權(quán)益收益Residualequityincome感謝閱讀剩余凈金融支出Residualnetfinancialexpenditure感謝閱讀剩余經(jīng)營收益Residualoperatingincome精品文檔放心下載責任中心Responsibilitycenter精品文檔放心下載利潤留存率Retentionratio權(quán)益凈利率Returnonequity投資報酬率Returnoninvestment感謝閱讀收入中心Revenuecenter無風險利率Risk-freeinterestrate謝謝閱讀無風險報酬率Risk-freerateofreturn感謝閱讀安全邊際率Safetymarginratio銷售預算Salesbudget銷售費用Salesexpense銷售預測Salesforecast銷售增長率Salesgrowthrate代銷Salesoncommission銷售數(shù)量Salesvolume股東權(quán)益增長率Shareholders’equitygrowthratio感謝閱讀短缺成本Shortagecost證券市場線Securitymarketline(SML)精品文檔放心下載標準成本Standardcost股票股利Stockdividend股價最大化Stockpricemaximization謝謝閱讀股票回購Stockrepurchase股票分割Stocksplit儲存成本Storagecost沉沒成本Sunkcost可持續(xù)增長率Sustainablegrowthrate精品文檔放心下載Systematicrisk(Marketrisk/Non-diversifiablerisk)目標資本結(jié)構(gòu)Targetcapitalstructure感謝閱讀時間溢價Timepremium貨幣的時間價值Timevalueofmoney精品文檔放心下載固定成本總額Totalfixedcost標的資產(chǎn)Underlyingassets包銷Underwrite單位銷售價格Unitsalesprice單位變動成本Unitvariablecosts感謝閱讀股價上行乘數(shù)Upstreampricemultiplier精品文檔放心下載變動成本率Variablecostratio加權(quán)平均資本成本W(wǎng)eightedaveragecostofcapital(WACC)感謝閱讀營運資本投資Workingcapitalinvestment精品文檔放心下載在產(chǎn)品Work-in-progress到期收益率法Yield-to-maturitymethod(YTMmethod)精品文檔放心下載公司戰(zhàn)略與風險管理低增長—強競爭地位的“現(xiàn)金牛業(yè)“Cashcow”position:slowgrowth-high謝謝閱讀務competitiveness低增長—弱競爭地位的“瘦狗業(yè)務“Dog”position:slowgrowth-lowcompetitiveness高增長—低競爭地位的“問題業(yè)務“Questionmark”position:highgrowth-lowcompetitiveness高增長—強競爭地位的“明星業(yè)務“Star”position:highgrowth-highcompetitiveness放棄戰(zhàn)略Abandonstrategy競爭環(huán)境分析Analysisofcompetitiveenvironment感謝閱讀競爭對手分析Analysisofcompetitors謝謝閱讀企業(yè)能力分析Analysisofcorporatecompetenciesandcapabilities企業(yè)資源分析Analysisofcorporateresources感謝閱讀宏觀環(huán)境分析Analysisofmacro-environment謝謝閱讀市場需求分析Analysisofmarketdemand感謝閱讀分析型戰(zhàn)略Analyticalstrategy審計委員會Auditcommittee平衡計分卡Balancedscorecard基準分析Benchmarkinganalysis感謝閱讀藍海戰(zhàn)略BlueOceanstrategy波士頓矩陣Bostonmatrix業(yè)務單位戰(zhàn)略（競爭戰(zhàn)略）Business(Competitive)strategy精品文檔放心下載經(jīng)營目標Businessobjectives運營風險Businessrisk業(yè)務單元Businessunit事業(yè)部制組織結(jié)構(gòu)Businessunitorganizationstructure精品文檔放心下載戰(zhàn)略變革Changemanagementinstrategy精品文檔放心下載內(nèi)部信息傳遞Communicationofinternalinformation謝謝閱讀全面風險管理Comprehensiveriskmanagement精品文檔放心下載收縮戰(zhàn)略Contractionstrategy控制活動Controlactivities控制環(huán)境Controlenvironment公司治理Corporategovernance總體戰(zhàn)略Corporatestrategy成本領先戰(zhàn)略Costleadershipstrategy精品文檔放心下載懲治成本Costofpunishment損失成本Costoftotalloss風險管理成本與效益Costsandbenefitsofriskmanagement精品文檔放心下載信用風險Creditrisk文化與績效Cultureandperformance精品文檔放心下載客戶細分或市場細分事業(yè)部制結(jié)構(gòu)Customersegmentation/Marketsegmentationbusinessstructure消費動機Customer’smotivation謝謝閱讀負債和杠桿作用Debtandgearing扁平型結(jié)構(gòu)Decentralizedstructure感謝閱讀決策支持系統(tǒng)Decisionsupportsystem感謝閱讀防御型戰(zhàn)略Defensivestrategy制定風險管理策略Developmentofriskmanagementstrategy感謝閱讀發(fā)展戰(zhàn)略Developmentstrategy鉆石模型Diamondmodel差異化戰(zhàn)略Differentiationstrategy精品文檔放心下載直接投資Directinvestment多元化并購Diversifiedmergerandacquisition謝謝閱讀多種經(jīng)營戰(zhàn)略Diversifiedstrategy感謝閱讀壟斷優(yōu)勢理論Dominanceadvantagetheory謝謝閱讀每股盈余或市凈率Earningspershareorpricetobookratio謝謝閱讀效率Efficiency生產(chǎn)要素Elementsinproduction精品文檔放心下載內(nèi)部控制的要素Elementsofinternalcontrol謝謝閱讀創(chuàng)業(yè)型組織結(jié)構(gòu)Entrepreneurialorganizationstructure感謝閱讀自然環(huán)境風險Environmentrisk股權(quán)投資Equityinvestment評估成本Evaluationcost事項識別Eventidentification處置成本Executioncost實地查驗Fieldinspection財務風險與經(jīng)營風險的搭配Financialriskandbusinessrisk謝謝閱讀內(nèi)部控制的五大要素Fiveelementsininternalcontrol感謝閱讀產(chǎn)業(yè)五種競爭力Fiveforcesinthecompetitiveapproach精品文檔放心下載集中化戰(zhàn)略Focusstrategy緊縮與集中戰(zhàn)略Focusedstrategy職能制組