注冊會計師考試職業(yè)能力綜合測試涉及的主要專業(yè)術語中英文
熱點專題:機考練習系統(tǒng)入口
注冊會計師職業(yè)能力綜合測試涉及的主要專業(yè)術語中英文
會計
會計估計 Accounting estimates
會計分期 Accounting period
會計政策 Accounting policies
會計確認 Accounting recognition
會計處理 Accounting treatment
應付賬款 Accounts payable
應收賬款 Accounts receivable
累計折舊 Accumulated depreciation
調整事項 Adjusting events
攤銷費用 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)營公司 Associates
可供出售金融資產(chǎn) Available-for-sale financial assets
壞賬準備 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)負債表 Balance sheet
銀行存款 Bank deposit
基本每股收益 Basic earnings per share
應收票據(jù) Bills receivable
賬面價值 Book value
借款費用 Borrowing costs
企業(yè)合并 Business combination
營業(yè)稅金及附加 Business taxes and surcharges
計量 Calculation/Calculate
資本公積 Capital reserve
資本化 Capitalization/Capitalized
現(xiàn)金流量 Cash flows
庫存現(xiàn)金 Cash on hand
公允價值變動 Change in fair value
股東權益變動表 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)負債表 Consolidated balance sheet12
合并利潤表 Consolidated income statement
合并股東權益變動表 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
或有負債 Contingent liability
可轉換公司債券 Convertible notes
會計差錯更正 Correction of accounting errors
成本法 Cost method
主營業(yè)務成本 Cost of sales from principal activities
貸 Credit
貨幣計量 Currency measurement
流動資產(chǎn) Current assets
流動負債 Current liabilities
借 Debit
債務重組 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
遞延所得稅負債 Deferred tax liabilities
折舊 Depreciation
稀釋每股收益 Diluted earnings per share
直接費用 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
應付股利 Dividend payable
應收股利 Dividend receivable
應付職工薪酬 Employee benefits payables
股權投資 Equity investment
權益法 Equity method
預計負債 Estimated liabilities/Provision
預計使用壽命 Estimated useful life
費用 Expenses
公允價值 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 13
財務費用 Financial expenses
金融工具 Financial instruments
金融負債 Financial liabilities
財務報告 Financial reporting
籌資活動 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 Foreign operations
特許權 Franchise right
記賬本位幣 Functional currency
公允價值變動收益/(損失) Gains/Losses on changes in fair value
管理費用 General and administrative expenses
持續(xù)經(jīng)營 Going concern
商譽 Goodwill
政府補助 Government grants
毛利率 Gross profit ratio
擔保 Guarantee
持有至到期投資 Held-to-maturity investment
歷史成本 Historical cost
可辨認性 Identifiable
減值損失 Impairment loss
減值準備 Impairment losses
利潤表 Income statement
所得稅 Income tax
間接法 Indirect method
保險費 Insurance expense
無形資產(chǎn) Intangible assets
應付利息 Interest payable
利率 Interest rate
應收利息 Interest receivable
集團內(nèi)部銷售 Inter-group sales
中期財務報表 Interim financial statements
存貨 Inventories
投資活動 Investing activities
投資成本 Investment cost
投資收益 Investment income
投資性房地產(chǎn) Investment property
合營企業(yè) Joint-venture
勞務成本 Labour costs
土地使用權 Land use right
租賃 Lease
承租人 Lessee14
出租人 Lessor
負債 Liability/Liabilities
貸款 Loan
長期股權投資 Long-term equity investment
長期借款 Long-term loans
長期應付款 Long-term payable
長期應收款 Long-term receivables
少數(shù)股東權益 Minority interests
凈利潤 Net profits
非調整事項 Non-adjusting events
非流動性負債 Non-current liabilities
營業(yè)外支出 Non-operating expenses
營業(yè)外收入 Non-operating income
經(jīng)營活動 Operating activities
經(jīng)營租賃 Operating lease
營業(yè)利潤 Operating profit
其他資本公積 Other capital reserve
其他綜合收益 Other comprehensive income
其他業(yè)務收入 Other operating income
其他應付款 Other payables
其他應收款 Other receivables
所有者權益 Owner’s equity
所有權 Ownership
實收資本 Paid-in capital
專利權 Patent
資產(chǎn)負債表日后事項 Post balance sheet events
溢價 Premium
預付款 Prepayment
現(xiàn)值 Present value
以前年度損益事項 Prior year profit/loss adjustment
商品 Product
利潤 Profit
利潤分配 Profit appropriation
存貨跌價準備 Provision for diminution in value of inventories
固定資產(chǎn)減值準備 Provision for impairment of fixed assets
損失準備 Provision for loss
采購成本 Purchase costs
報酬率 Rate of return
原材料 Raw materials
預收款項 Receipts in advance
確認 Recognition/Recognize
可收回金額 Recoverable amount
可變現(xiàn)凈值 Recoverable value15
關聯(lián)交易 Related party transactions
關聯(lián)方 Related party(ies)
租賃收入 Rental income
重置成本 Replacement costs
回購 Repurchase
研究開發(fā)費用 Research and development costs
殘值 Residual value
重組 Restructuring
追溯調整 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
主營業(yè)務收入 Sales from principal activities
銷售退回 Sales return
銷售額 Sales revenue
銷售稅 Sales tax
分部報告 Segment reporting
銷售費用 Selling expenses
股本 Share capital
股份期權 Share options
股本/資本溢價 Share/Capital premium
所有者權益 Shareholders’ equity
短期借款 Short-term loans
專項應付款 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
計稅基礎 Tax basis
應交稅費 Taxes payable
暫時性差異 Temporary differences
交易費用 Transaction costs
可理解性 Understandability
未分配利潤 Undistributed profit/Retained earnings
未實現(xiàn)融資收益 Unrealized capital gain
增值稅 Value-added tax
在產(chǎn)品 Work in progress16
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
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!
審計
客戶關系和審計業(yè)務的接受與保持 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
適用的財務報告框架 Applicable financial reporting framework
按照適用的財務報告編制基礎得到
恰當會計處理和披露
Appropriately accounted for and disclosed in accordance
with the applicable financial reporting framework
(審計證據(jù)的)適當性 Appropriateness (of audit evidence)
認定 Assertions
評估 Assess
保證 Assurance
審計調整 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
會計師事務所 Audit firm/Accounting firm
審計意見 Audit opinion
審計計劃 Audit plan
審計風險 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
導致非無保留意見的事項段 Basis for modification paragraph
業(yè)務流程 Business process
(交易的)商業(yè)理由 Business rationale
經(jīng)營風險業(yè)務風險 Business risk
明顯微小 Clearly trivial
比較財務報表 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
對集團具有財務重大性的單個組成部分
Components that are of individual financial significance
to the group
計算機輔助審計技術 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
控制風險 Control risk
與審計相關的控制 Controls relevant to the audit
公司治理 Corporate governance
對應數(shù)據(jù) Corresponding figures
截止 Cut-off/As of (date)
報告日(與質量控制相關) Date of report (in relation to quality control)
財務報表批準日 Date of the approval of the financial statements
審計報告日 Date of the auditor’s report
財務報表日 Date of the financial statements
設計、執(zhí)行和維護適當?shù)目刂?Design, implement and maintain adequate controls (over)
檢查風險 Detection risk
偏差 Deviations
無法表示意見 Disclaimer of opinion
雙重目的測試 Dual-purpose test
強調事項段 Emphasis of matter paragraph
業(yè)務工作底稿 Engagement documentation/working paper
業(yè)務約定書 Engagement letter
項目合伙人 Engagement partner
項目質量控制復核 Engagement quality control review
項目質量控制復核人員 Engagement quality control reviewer
項目組 Engagement team
被審計單位的風險評估過程 Entity’s risk assessment process
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
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
財務報表 Financial statements
舞弊 Fraud
舞弊風險因素 Fraud risk factors
虛假財務報告 Fraudulent financial reporting
對財務報表使用者理解財務報表至 Fundamental to users’ understanding of the financial 18
關重要 statements
治理 Governance
集團 Group
集團項目合伙人 Group engagement partner
集團層面控制 Group-wide controls
歷史財務信息 Historical financial information
識別、評估和應對重大錯報風險 Identify, assess and respond to risk of material
misstatement
無法獲取充分、適當?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
與財務報告相關的信息系統(tǒng) Information system relevant to financial reporting
審計的固有限制 Inherent limitation of audit
固有風險 Inherent risk
首次審計業(yè)務 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
國際財務報告準則 International Financial Reporting Standards
調查 Investigate
財務報表報出日 Issuance date of the financial statements
信息技術應用控制 IT application controls
信息技術環(huán)境 IT environment
會計分錄和其他調整 Journal entries and other adjustments
會計分錄 Journal entry/entries
嚴重程度 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
管理當局聲明書 Management representation letter
管理層對其自身責任的認可與理解 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
非標準審計報告 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、時間安排和范圍 Nature, timing and extent of audit procedures
消極式函證 Negative confirmation
網(wǎng)絡事務所 Network firm
違反法律法規(guī) Non-compliance
未回函 Non-response
非抽樣風險 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
總體結論 Overall conclusion
總體應對措施 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)務活動 Preliminary engagement activities
與管理層和治理層(如適用)責任相
關的執(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
編制和列報財務報表 Prepare and present the financial statements
列報與披露 Presentation and disclosure
收入確認存在舞弊風險的假定 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)務執(zhí)行 Provision of service/Delivery of service
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
Provisions of laws and regulations generally recognized to
have a direct effect on the determination of material
amounts and disclosures in the financial statements
具有適當資格的外部人員 Qualified external person
保留意見 Qualified opinion
量化財務影響 Quantification of the financial impacts
合理保證(針對審計業(yè)務和質量控
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 Recurring audit engagements
將認定層次的審計風險降至可接受
的低水平
Reduce audit risk at the assertion level to an acceptably
low level
關聯(lián)方 Related parties
具有支配性影響的關聯(lián)方 Related parties with dominant influence
管理層以前未識別或未向注冊會計
師披露的關聯(lián)方關系或關聯(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)相關性和可靠性 Relevance and reliability (of audit evidence)
相關職業(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
復核(與質量控制相關) Review (in relation to quality control)
權利與義務 Rights and obligations
風險評估程序 Risk assessment procedures
重大錯報風險 Risk of material misstatement
財務報表層次和認定層次的重大錯
報風險
Risk of material misstatement at financial statement level
and at assertion level
樣本量 Sample size
抽樣 Sampling
抽樣風險 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
值得關注的內(nèi)部控制缺陷 Significant deficiencies in internal control
重大事項 Significant matters
特別風險 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
實質性分析程序 Substantive analytical procedure
實質性程序 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
標準審計報告 Unmodified audit report
無保留意見 Unqualified opinion
計價與分攤 Valuation and allocation/amortization
穿行測試 Walk-through test
解除業(yè)務約定 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
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
承擔管理層職責 Assume management responsibilities
鑒證客戶 Assurance client
鑒證業(yè)務 Assurance engagement
鑒證業(yè)務項目組 Assurance team
審計客戶 Audit client
審計業(yè)務 Audit engagement
審計項目組 Audit team
近親屬 Close family
密切私人關系 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)濟利益 Direct financial interest
董事或高級管理人員 Director or senior officer/senior management
應有的關注 Due care
消除或降低不利影響 Eliminate or reduce threats
項目合伙人 Engagement partner
項目質量控制復核 Engagement quality control review
項目組 Engagement team
外部老師 External expert
密切關系 Familiarity
經(jīng)濟利益 Financial interests
歷史財務信息 Historical financial information
直系親屬/ 主要近親屬 Immediate family
獨立性 Independence
從實質上和形式上保持獨立性 Independence of mind, Independence in appearance
間接經(jīng)濟利益 Indirect financial interest
誠信 Integrity
外在壓力 Intimidation/Pressure
關鍵審計合伙人 Key audit partner
上市實體 Listed entity
長期存在業(yè)務關系 Long association (with an audit client)
嚴重虛假或誤導性的陳述 Materially false or misleading statement
非鑒證服務 Non-assurance services
客觀和公正性 Objectivity
專業(yè)服務 Professional services23
擬接受的客戶 Prospective client
公眾利益實體 Public interest entity
關聯(lián)實體 Related entity
審閱客戶 Review client
審閱業(yè)務 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)關系 Significant and close business relationship
特殊目的財務報表 Special purpose financial statements
鑒證業(yè)務的對象 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
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稅法
兼營 Also engaged in
應計稅款 Accrued tax
從價稅 Ad valorem tax
加計扣除 Additional deduction
附加稅 Additional tax/Surcharge
所得額調整 Adjustment of income
稅后所得 After-tax income
準予扣除數(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 Discharge of tax obligation
應稅商品 Dutiable goods
納稅義務 Duty of tax payment
權益性投資收益 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
轉讓財產(chǎn)所得 Income from property transfer
工資薪金所得 Income from wages, salaries
財產(chǎn)轉讓收入 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
應補繳稅款 Payment of tax in arrears
累進稅率 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
特殊性稅務處理 Special tax treatment
印花稅 Stamp tax
應征稅額 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
應稅所得 Taxable income
應稅項目 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
扣繳義務人 Withholding agent
代扣代繳稅款 Withholding and remitting tax
預提所得稅 Withholding income tax
零稅率 Zero tax rate 27
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
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!
財務成本管理
應收賬款周轉次數(shù) Accounts receivable turnover
應收賬款周轉天數(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
配股權價值 Allotment option value
配股價格 Allotment price
預付年金(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
復利 Compound interest
全面預算 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)周轉次數(shù) Current assets turnover
流動資產(chǎn)周轉天數(shù) Current assets turnover days
流動比率 Current ratio28
本期收入乘數(shù) Current sales multiplier
債務市場 Debt market/Bond market
資產(chǎn)負債率 Debt-to-asset ratio
產(chǎn)權比率 Debt-to-equity ratio
股利宣告日 Declaration date
財務杠桿系數(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)
權益乘數(shù) Equity multiplier
股權價值 Equity value
經(jīng)濟增加值 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
財務估價 Financial valuation
完工產(chǎn)品 Finished goods
固定預算 Fixed budget
彈性預算 Flexible budget
浮動利率 Floating interest rate
浮動優(yōu)惠利率 Floating prime interest rate
債務現(xiàn)金流量 Free cash flows of creditors
股權現(xiàn)金流量 Free cash flows of equity
實體現(xiàn)金流量 Free cash flows of firm
復利終值系數(shù) FV interest factor
預付年金終值系數(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
存貨周轉次數(shù) Inventory turnover
存貨周轉天數(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
制造費用預算 Manufacturing overhead budget
邊際貢獻率 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
機會成本 Opportunity cost
期權價值 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)品成本預算 Product cost budget
生產(chǎn)預算 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
項目特有風險 Project-specific risk
公開增發(fā) Public offering
復利現(xiàn)值系數(shù) PV interest factor
預付年金現(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
責任中心 Responsibility center
利潤留存率 Retention ratio
權益凈利率 Return on equity
投資報酬率 Return on investment31
收入中心 Revenue center
無風險利率 Risk-free interest rate
無風險報酬率 Risk-free rate of return
安全邊際率 Safety margin ratio
銷售預算 Sales budget
銷售費用 Sales expense
銷售預測 Sales forecast
銷售增長率 Sales growth rate
代銷 Sales on commission
銷售數(shù)量 Sales volume
股東權益增長率 Shareholders’ equity growth ratio
短缺成本 Shortage cost
證券市場線 Security market line(SML)
標準成本 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)風險(市場風險、不可分散風險) Systematic risk (Market risk/Non-diversifiable risk)
目標資本結構 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
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