注冊會計師考試職業(yè)能力綜合測試涉及的主要專業(yè)術(shù)語中英文

熱點專題：機(jī)考練習(xí)系統(tǒng)入口

　　審計

　　客戶關(guān)系和審計業(yè)務(wù)的接受與保持 Acceptance and continuance of client and audit

　　engagement

　　訪問控制 Access controls

　　接觸信息/審計工作底稿 Access to information / Audit documentation

　　否定意見 Adverse opinion

　　替代程序 Alternative procedures

　　分析程序 Analytical procedures

　　在集團(tuán)層面實施的分析程序 Analytical procedures at group level

　　年度報告 Annual report

　　適用的財務(wù)報告框架 Applicable financial reporting framework

　　按照適用的財務(wù)報告編制基礎(chǔ)得到

　　恰當(dāng)會計處理和披露

　　Appropriately accounted for and disclosed in accordance

　　with the applicable financial reporting framework

　　(審計證據(jù)的)適當(dāng)性 Appropriateness (of audit evidence)

　　認(rèn)定 Assertions

　　評估 Assess

　　保證 Assurance

　　審計調(diào)整 Audit adjustment

　　審計工作底稿 Audit documentation/Audit working paper

　　審計證據(jù) Audit evidence

　　審計檔案 Audit file

　　會計師事務(wù)所 Audit firm/Accounting firm

　　審計意見 Audit opinion

　　審計計劃 Audit plan

　　審計風(fēng)險 Audit risk

　　審計抽樣(抽樣) Audit sampling (sampling)

　　注冊會計師(審計師) Auditor

　　注冊會計師與財務(wù)信息 Auditor and financial information

　　注冊會計師的老師 Auditor’s expert

　　注冊會計師的點估計或區(qū)間估計 Auditor’s point estimate or auditor’s range

　　導(dǎo)致非無保留意見的事項段 Basis for modification paragraph

　　業(yè)務(wù)流程 Business process

　　(交易的)商業(yè)理由 Business rationale

　　經(jīng)營風(fēng)險業(yè)務(wù)風(fēng)險 Business risk

　　明顯微小 Clearly trivial

　　比較財務(wù)報表 Comparative financial statements

　　比較信息 Comparative information

　　被審計單位的互補性控制 Compensating controls of entity under audit

　　完整性 Completeness

　　對集團(tuán)具有財務(wù)重大性的單個組成部分

　　Components that are of individual financial significance

　　to the group

　　計算機(jī)輔助審計技術(shù) Computer-assisted audit techniques17

　　審計的前提條件 Conditions for an audit

　　詢證函 Confirmation

　　合并過程 Consolidation process

　　控制活動 Control activities

　　控制環(huán)境 Control environment

　　控制風(fēng)險 Control risk

　　與審計相關(guān)的控制 Controls relevant to the audit

　　公司治理 Corporate governance

　　對應(yīng)數(shù)據(jù) Corresponding figures

　　截止 Cut-off/As of (date)

　　報告日(與質(zhì)量控制相關(guān)) Date of report (in relation to quality control)

　　財務(wù)報表批準(zhǔn)日 Date of the approval of the financial statements

　　審計報告日 Date of the auditor’s report

　　財務(wù)報表日 Date of the financial statements

　　設(shè)計、執(zhí)行和維護(hù)適當(dāng)?shù)目刂?Design, implement and maintain adequate controls (over)

　　檢查風(fēng)險 Detection risk

　　偏差 Deviations

　　無法表示意見 Disclaimer of opinion

　　雙重目的測試 Dual-purpose test

　　強調(diào)事項段 Emphasis of matter paragraph

　　業(yè)務(wù)工作底稿 Engagement documentation/working paper

　　業(yè)務(wù)約定書 Engagement letter

　　項目合伙人 Engagement partner

　　項目質(zhì)量控制復(fù)核 Engagement quality control review

　　項目質(zhì)量控制復(fù)核人員 Engagement quality control reviewer

　　項目組 Engagement team

　　被審計單位的風(fēng)險評估過程 Entity’s risk assessment process

　　評價 Evaluate

　　可能導(dǎo)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

　　Events or conditions that may cast significant doubt on

　　the entity’s ability to continue as a going concern

　　不符事項 Exception

　　存在 Existence

　　有經(jīng)驗的注冊會計師 Experienced auditor

　　專長 Expertise

　　信賴程度 Extent of reliance

　　函證 External confirmation

　　事實錯報、判斷錯報和推斷錯報 Factual misstatements, judgemental misstatements and

　　projected misstatements

　　財務(wù)報表 Financial statements

　　舞弊 Fraud

　　舞弊風(fēng)險因素 Fraud risk factors

　　虛假財務(wù)報告 Fraudulent financial reporting

　　對財務(wù)報表使用者理解財務(wù)報表至 Fundamental to users’ understanding of the financial 18

　　關(guān)重要 statements

　　治理 Governance

　　集團(tuán) Group

　　集團(tuán)項目合伙人 Group engagement partner

　　集團(tuán)層面控制 Group-wide controls

　　歷史財務(wù)信息 Historical financial information

　　識別、評估和應(yīng)對重大錯報風(fēng)險 Identify, assess and respond to risk of material

　　misstatement

　　無法獲取充分、適當(dāng)?shù)膶徲嬜C據(jù) Inability to obtain sufficient appropriate audit evidence

　　后任注冊會計師 Incoming auditor

　　不一致 Inconsistency

　　獨立性 Independence

　　與財務(wù)報告相關(guān)的信息系統(tǒng) Information system relevant to financial reporting

　　審計的固有限制 Inherent limitation of audit

　　固有風(fēng)險 Inherent risk

　　首次審計業(yè)務(wù) Initial audit engagement

　　生成、記錄、處理和報告交易 Initiate, record, process and report transactions

　　詢問 Inquiry

　　檢查 Inspection

　　中期財務(wù)信息或報表 Interim financial information or statements

　　內(nèi)部審計師 Internal auditors

　　內(nèi)部控制 Internal control

　　內(nèi)部控制缺陷 Internal control deficiency

　　國際財務(wù)報告準(zhǔn)則 International Financial Reporting Standards

　　調(diào)查 Investigate

　　財務(wù)報表報出日 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

　　會計分錄和其他調(diào)整 Journal entries and other adjustments

　　會計分錄 Journal entry/entries

　　嚴(yán)重程度 Level of significance

　　上市公司實體 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 Management representation letter

　　管理層對其自身責(zé)任的認(rèn)可與理解 Management’s acknowledgement and understanding of its

　　responsibilities

　　管理層的老師 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

　　財務(wù)報表整體的重要性 Materiality for the financial statements as a whole19

　　侵占資產(chǎn) Misappropriation of assets

　　錯報 Misstatement

　　對事實的錯報 Misstatement of fact

　　非標(biāo)準(zhǔn)審計報告 Modified audit report

　　非無保留意見 Modified opinion

　　監(jiān)控 Monitoring

　　對控制的監(jiān)督 Monitoring of controls

　　審計程序的性質(zhì)、時間安排和范圍 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 Non-sampling risk

　　觀察 Observation

　　發(fā)生 Occurrence

　　期初余額 Opening balances

　　內(nèi)部控制的運行有效性 Operating effectiveness of internal control

　　其他信息 Other information

　　其他事項段 Other matter paragraph

　　會計估計的結(jié)果 Outcome of an accounting estimate

　　超出正常經(jīng)營過程 Outside the normal course of business

　　總體審計方案 Overall audit approach

　　總體審計策略 Overall audit strategy

　　總體結(jié)論 Overall conclusion

　　總體應(yīng)對措施 Overall responses

　　合伙人 Partner

　　實際執(zhí)行的重要性 Performance materiality

　　人員 Personnel

　　廣泛性 Pervasive

　　計劃活動 Planning activities

　　總體 Population/Overall

　　積極式函證 Positive confirmation

　　執(zhí)業(yè)人員 Practitioner

　　前任注冊會計師 Predecessor auditor

　　初步業(yè)務(wù)活動 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

　　編制和列報財務(wù)報表 Prepare and present the financial statements

　　列報與披露 Presentation and disclosure

　　收入確認(rèn)存在舞弊風(fēng)險的假定 Presumed fraud risks in revenue recognition

　　防止或發(fā)現(xiàn)并糾正重大錯報 Prevent or detect and correct material misstatement

　　專業(yè)勝任能力 Professional competence20

　　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

　　通常對決定財務(wù)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

　　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 Qualified opinion

　　量化財務(wù)影響 Quantification of the financial impacts

　　合理保證(針對審計業(yè)務(wù)和質(zhì)量控

　　制)

　　Reasonable assurance (in the context of audit

　　engagements, and in quality control)

　　合理性測試 Reasonableness test

　　重新計算 Re-calculation

　　連續(xù)審計業(yè)務(wù) Recurring audit engagements

　　將認(rèn)定層次的審計風(fēng)險降至可接受

　　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

　　管理層以前未識別或未向注冊會計

　　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)險評估程序 Risk assessment procedures

　　重大錯報風(fēng)險 Risk of material misstatement

　　財務(wù)報表層次和認(rèn)定層次的重大錯

　　報風(fēng)險

　　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 Sampling risk

　　抽樣單元 Sampling unit

　　選擇和運用會計政策 Selection and application of accounting policies

　　選取測試項目 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 Significant matters

　　特別風(fēng)險 Significant risk21

　　重大非常規(guī)交易 Significant unusual transactions

　　特定的審計程序 Specified audit procedures

　　員工 Staff

　　統(tǒng)計抽樣 Statistical sampling

　　存貨盤點 Stocktake

　　分層 Stratification

　　期后事項 Subsequent events

　　實質(zhì)性分析程序 Substantive analytical procedure

　　實質(zhì)性程序 Substantive procedure

　　(審計證據(jù)的)充分性 Sufficiency (of audit evidence)

　　補充信息 Supplementary information

　　測試 Test

　　控制測試 Test of controls

　　細(xì)節(jié)測試 Test of details

　　特定類別的交易、賬戶余額或披露的

　　一個或多個重要性水平

　　The materiality level or levels for particular classes of

　　transactions, account balances or disclosures

　　治理層 Those charged with governance

　　錯報的臨界值 Threshold for misstatements

　　可容忍錯報 Tolerable misstatement

　　可容忍偏差率 Tolerable rate of deviation

　　趨勢分析法、比率分析法、合理性測

　　試法和回歸分析法

　　Trend analysis, ratio analysis, reasonableness test, and

　　regression analysis

　　不確定性 Uncertainty

　　未更正錯報 Uncorrected misstatements

　　標(biāo)準(zhǔn)審計報告 Unmodified audit report

　　無保留意見 Unqualified opinion

　　計價與分?jǐn)?Valuation and allocation/amortization

　　穿行測試 Walk-through test

　　解除業(yè)務(wù)約定 Withdraw from the engagement

　　書面聲明 Written representation

   2013年注冊會計師考試《職業(yè)能力綜合測試》試題及答案匯總

   2012年注冊會計師綜合階段考試真題及答案解析匯總

    如果您在此過程中遇到任何疑問 ，請登錄環(huán)球網(wǎng)校 注冊會計師頻道及論壇，隨時與廣大考生朋友們一起交流! 

職業(yè)道德

　　可接受的水平 Acceptable level

　　廣告 Advertising

　　過度推介 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)項目組 Assurance team

　　審計客戶 Audit client

　　審計業(yè)務(wù) Audit engagement

　　審計項目組 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 Contingent fee

　　冷卻期 Cooling off period

　　現(xiàn)任會計師 Current accountant/auditor

　　直接經(jīng)濟(jì)利益 Direct financial interest

　　董事或高級管理人員 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

　　項目合伙人 Engagement partner

　　項目質(zhì)量控制復(fù)核 Engagement quality control review

　　項目組 Engagement team

　　外部老師 External expert

　　密切關(guān)系 Familiarity

　　經(jīng)濟(jì)利益 Financial interests

　　歷史財務(wù)信息 Historical financial information

　　直系親屬/ 主要近親屬 Immediate family

　　獨立性 Independence

　　從實質(zhì)上和形式上保持獨立性 Independence of mind, Independence in appearance

　　間接經(jīng)濟(jì)利益 Indirect financial interest

　　誠信 Integrity

　　外在壓力 Intimidation/Pressure

　　關(guān)鍵審計合伙人 Key audit partner

　　上市實體 Listed entity

　　長期存在業(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 services23

　　擬接受的客戶 Prospective client

　　公眾利益實體 Public interest entity

　　關(guān)聯(lián)實體 Related entity

　　審閱客戶 Review client

　　審閱業(yè)務(wù) Review engagement

　　審閱項目組 Review team

　　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(guān)系 Significant and close business relationship

　　特殊目的財務(wù)報表 Special purpose financial statements

　　鑒證業(yè)務(wù)的對象 Subject matter of assurance engagement

　　不利影響、威脅 Threats24

   2013年注冊會計師考試《職業(yè)能力綜合測試》試題及答案匯總

   2012年注冊會計師綜合階段考試真題及答案解析匯總

    如果您在此過程中遇到任何疑問 ，請登錄環(huán)球網(wǎng)校 注冊會計師頻道及論壇，隨時與廣大考生朋友們一起交流! 

　　稅法

　　兼營 Also engaged in

　　應(yīng)計稅款 Accrued tax

　　從價稅 Ad valorem tax

　　加計扣除 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

　　扣除項目金額 Amount of the deductions

　　適用稅額 Applicable tax amount

　　適用稅率 Applicable tax rates

　　計稅成本 Assessable cost

　　核定所得額 Assessable income

　　平均成本利潤率 Average cost-plus margin rate

　　平均銷售價格 Average sales price

　　營業(yè)稅 Business tax

　　偶然所得 Casual income

　　所得項目 Category of income

　　組成計稅價格 Composite taxable price

　　本納稅年度 Current tax year

　　所得稅申報 Declaration of income tax

　　扣除項目 Deductible items

　　免稅項目扣除 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

　　國外所得收入 Foreign earned income

　　一般納稅人 General taxpayer

　　特許權(quán)使用費所得 Income from franchise royalty

　　利息、股息、紅利所得 Income from interests, dividends and bonuses 25

　　勞務(wù)所得 Income from labor service

　　財產(chǎn)租賃所得 Income from leasing of property

　　生產(chǎn)經(jīng)營所得 Income from production and business operation

　　轉(zhuǎn)讓財產(chǎn)所得 Income from property transfer

　　工資薪金所得 Income from wages, salaries

　　財產(chǎn)轉(zhuǎn)讓收入 Income from property transfer

　　所得稅抵免 Income tax credit

　　申報繳納所得稅 Income tax declaration

　　應(yīng)納所得稅 Income tax payable

　　接受捐贈所得 Income from donation

　　個人所得稅 Individual income tax

　　增值稅進(jìn)項稅額 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 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 Net profit after tax

　　非貨幣資產(chǎn) Non-monetary asset

　　不征稅收入 Non-taxable income

　　不計入征稅范圍 Not included in the scope of taxable activities

　　財產(chǎn)原值 Original value of the property/ Cost of property

　　當(dāng)期銷項稅額 Output tax for the period

　　增值稅銷項稅額 Output value added tax

　　滯納稅款/欠稅 Overdue tax

　　應(yīng)補繳稅款 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 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 26

　　稅基/計稅依據(jù) Tax base

　　稅種 Tax category

　　消費稅稅率 Tax computation

　　稅收抵免 Tax credit

　　抵免限額 Tax credit quota

　　納稅期限 Tax deadline

　　稅前可扣除項目 Tax deductible items

　　稅收減免 Tax deduction or exemption

　　計稅差異 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 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 Tax threshold

　　計稅價格 Tax value/Taxable price

　　減免稅額 Tax amount deducted

　　應(yīng)稅所得 Taxable income

　　應(yīng)稅項目 Taxable item

　　納稅期間 Taxable period

　　對股息征稅 Taxation of dividends

　　免稅收入 Tax-exempt income

　　免稅稅目 Tax-exempt item

　　免稅利潤 Tax-exempt profit

　　含稅價格 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 27

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　　財務(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

　　實際增長率 Actual growth rate

　　實際利率 Actual interest rate

　　配股后每股價格 After-allotment price per share

　　配股權(quán)價值 Allotment option value

　　配股價格 Allotment price

　　預(yù)付年金(即付年金、期初年金) Annuity due

　　會計報酬率法 Accounting rate of return(ARR)

　　平均交貨時間 Average delivery time

　　貝塔(β)系數(shù) Beta coefficient

　　債券評級 Bond rating

　　債券估價 Bond valuation

　　每股凈資產(chǎn) Book value per share(BPS)

　　盈虧臨界點 Break-even point

　　保險儲備(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)營活動現(xiàn)金流量 Cash flows from operational activities

　　混合租賃 Combination lease

　　傭金 Commission

　　普通股 Common stock

　　補償性余額 Compensating balance

　　復(fù)利 Compound interest

　　全面預(yù)算 Comprehensive budget

　　企業(yè)價值評估 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

　　流動資產(chǎn)周轉(zhuǎn)次數(shù) Current assets turnover

　　流動資產(chǎn)周轉(zhuǎn)天數(shù) Current assets turnover days

　　流動比率 Current ratio28

　　本期收入乘數(shù) Current sales multiplier

　　債務(wù)市場 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)營杠桿系數(shù) Degree of operating leverage(DOL)

　　股價下行乘數(shù) Downstream price multiplier

　　總杠桿系數(shù) Degree of total leverage (DTL)

　　息前稅前利潤 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

　　每股盈余無差別點法 EPS indifferent point method(EBIT-EPS break evenanalysis)

　　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)價值 Equity value

　　經(jīng)濟(jì)增加值 Economic value added(EVA)

　　除息日 Ex-dividend date

　　執(zhí)行價格 Exercise price/Strike price

　　外部融資銷售增長比 External financing needed to sales growth ratio

　　融資租賃 Financial lease/Capital lease

　　財務(wù)估價 Financial valuation

　　完工產(chǎn)品 Finished goods

　　固定預(yù)算 Fixed budget

　　彈性預(yù)算 Flexible budget

　　浮動利率 Floating interest rate

　　浮動優(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)

　　管理費用 General and administrative expense

　　持續(xù)經(jīng)營價值 Going concern value

　　毛租賃 Gross lease

　　營業(yè)現(xiàn)金毛流量 Gross operating cash flows29

　　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)含增長率 Internal growth rate

　　內(nèi)部轉(zhuǎn)移價格 Internal transfer price

　　內(nèi)在市銷率 Intrinsic sales multiplier

　　內(nèi)在價值 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)含報酬率法 Internal rate of return(IRR)

　　非相關(guān)成本 Irrelevant cost

　　發(fā)行價格 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

　　清算價值 Liquidation value

　　短期償債能力比率 Liquidity ratios

　　長期債券 Long-term bond

　　制造費用預(yù)算 Manufacturing overhead budget

　　邊際貢獻(xiàn)率 Marginal contribution ratio

　　市場組合 Market portfolio

　　市場價格 Market price

　　市價稀釋 Market price dilution

　　市場風(fēng)險溢價 Market risk premium

　　債券到期日 Maturity date

　　市場增加值 Market value added(MAV)

　　最大最小法 Maximin method

　　企業(yè)價值最大化 Maximization of firm’s value

　　股東財富最大化 Maximization of shareholders’ wealth

　　混合成本 Mixed cost

　　互斥項目 Mutually exclusive projects/events

　　流通債券 Negotiable bond

　　凈財務(wù)杠桿 Net financial leverage

　　凈租賃 Net lease

　　營業(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 method30

　　凈現(xiàn)值 Net present value(NPV)

　　經(jīng)營租賃 Operating lease

　　經(jīng)營杠桿 Operating leverage

　　機(jī)會成本 Opportunity cost

　　期權(quán)價值 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)營資產(chǎn)銷售百分比 Percentage of operating assets to sales

　　經(jīng)營負(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

　　制造費用 Production overhead

　　利潤中心 Profit center

　　利潤最大化 Profit maximization

　　項目特有風(fēng)險 Project-specific risk

　　公開增發(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)營收益 Residual operating income

　　責(zé)任中心 Responsibility center

　　利潤留存率 Retention ratio

　　權(quán)益凈利率 Return on equity

　　投資報酬率 Return on investment31

　　收入中心 Revenue center

　　無風(fēng)險利率 Risk-free interest rate

　　無風(fēng)險報酬率 Risk-free rate of return

　　安全邊際率 Safety margin ratio

　　銷售預(yù)算 Sales budget

　　銷售費用 Sales expense

　　銷售預(yù)測 Sales forecast

　　銷售增長率 Sales growth rate

　　代銷 Sales on commission

　　銷售數(shù)量 Sales volume

　　股東權(quán)益增長率 Shareholders’ equity growth ratio

　　短缺成本 Shortage cost

　　證券市場線 Security market line(SML)

　　標(biāo)準(zhǔn)成本 Standard cost

　　股票股利 Stock dividend

　　股價最大化 Stock price maximization

　　股票回購 Stock repurchase

　　股票分割 Stock split

　　儲存成本 Storage cost

　　沉沒成本 Sunk cost

　　可持續(xù)增長率 Sustainable growth rate

　　系統(tǒng)風(fēng)險(市場風(fēng)險、不可分散風(fēng)險) Systematic risk (Market risk/Non-diversifiable risk)

　　目標(biāo)資本結(jié)構(gòu) Target capital structure

　　時間溢價 Time premium

　　貨幣的時間價值 Time value of money

　　固定成本總額 Total fixed cost

　　標(biāo)的資產(chǎn) Underlying assets

　　包銷 Underwrite

　　單位銷售價格 Unit sales price

　　單位變動成本 Unit variable costs

　　股價上行乘數(shù) Upstream price multiplier

　　變動成本率 Variable cost ratio

　　加權(quán)平均資本成本 Weighted average cost of capital(WACC)

　　營運資本投資 Working capital investment

　　在產(chǎn)品 Work-in-progress

　　到期收益率法 Yield-to-maturity method(YTM method)32

   2013年注冊會計師考試《職業(yè)能力綜合測試》試題及答案匯總

   2012年注冊會計師綜合階段考試真題及答案解析匯總

    如果您在此過程中遇到任何疑問 ，請登錄