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注册会计师职业能力综合测试涉及的主要专业术语中英文
会计
会计估计 Accounting estimates
会计分期 Accounting period
会计政策 Accounting policies
会计确认 Accounting recognition
会计处理 Accounting treatment
应付账款 Accounts payable
应收账款 Accounts receivable
累计折旧 Accumulated depreciation
调整事项 Adjusting events
摊销费用 Amortization expense
公平交易 Arms-length transaction
资产 Assets
资产减值损失 Assets impairment loss
联营公司 Associates
可供出售金融资产 Available-for-sale financial assets
坏账准备 Bad debt provision
年初余额 Balance at the beginning of year
年末余额 Balance at the end of year
资产负债表 Balance sheet
银行存款 Bank deposit
基本每股收益 Basic earnings per share
应收票据 Bills receivable
账面价值 Book value
借款费用 Borrowing costs
企业合并 Business combination
营业税金及附加 Business taxes and surcharges
计量 Calculation/Calculate
资本公积 Capital reserve
资本化 Capitalization/Capitalized
现金流量 Cash flows
库存现金 Cash on hand
公允价值变动 Change in fair value
股东权益变动表 Changes in equity
可比性 Comparability
混合金融工具 Compound financial instruments
代销商品 Consignment goods
合并资产负债表 Consolidated balance sheet12
合并利润表 Consolidated income statement
合并股东权益变动表 Consolidated statement of changes in equity
建造合同 Construction contract
在建工程 Construction in progress
或有资产 Contingent asset
或有负债 Contingent liability
可转换公司债券 Convertible notes
会计差错更正 Correction of accounting errors
成本法 Cost method
主营业务成本 Cost of sales from principal activities
贷 Credit
货币计量 Currency measurement
流动资产 Current assets
流动负债 Current liabilities
借 Debit
债务重组 Debt restructuring
递延收益 Deferred income
递延所得税 Deferred tax
递延所得税资产 Deferred tax assets
递延所得税负债 Deferred tax liabilities
折旧 Depreciation
稀释每股收益 Diluted earnings per share
直接费用 Direct costs
直接人工 Direct labour
直接材料 Direct materials
直接法 Direct method
披露 Disclosure
折现系数 Discount factor
折现率 Discount rate
任意盈余公积 Discretionary surplus reserve
处置成本 Disposal costs
应付股利 Dividend payable
应收股利 Dividend receivable
应付职工薪酬 Employee benefits payables
股权投资 Equity investment
权益法 Equity method
预计负债 Estimated liabilities/Provision
预计使用寿命 Estimated useful life
费用 Expenses
公允价值 Fair value
融资租赁 Finance lease
金融资产 Financial assets
交易性金融资产 Financial assets held for trading 13
财务费用 Financial expenses
金融工具 Financial instruments
金融负债 Financial liabilities
财务报告 Financial reporting
筹资活动 Financing activities
产成品 Finished products/goods
固定资产 Fixed assets
固定资产清理 Fixed assets pending for disposal
境外经营 Foreign operations
特许权 Franchise right
记账本位币 Functional currency
公允价值变动收益/(损失) Gains/Losses on changes in fair value
管理费用 General and administrative expenses
持续经营 Going concern
商誉 Goodwill
政府补助 Government grants
毛利率 Gross profit ratio
担保 Guarantee
持有至到期投资 Held-to-maturity investment
历史成本 Historical cost
可辨认性 Identifiable
减值损失 Impairment loss
减值准备 Impairment losses
利润表 Income statement
所得税 Income tax
间接法 Indirect method
保险费 Insurance expense
无形资产 Intangible assets
应付利息 Interest payable
利率 Interest rate
应收利息 Interest receivable
集团内部销售 Inter-group sales
中期财务报表 Interim financial statements
存货 Inventories
投资活动 Investing activities
投资成本 Investment cost
投资收益 Investment income
投资性房地产 Investment property
合营企业 Joint-venture
劳务成本 Labour costs
土地使用权 Land use right
租赁 Lease
承租人 Lessee14
出租人 Lessor
负债 Liability/Liabilities
贷款 Loan
长期股权投资 Long-term equity investment
长期借款 Long-term loans
长期应付款 Long-term payable
长期应收款 Long-term receivables
少数股东权益 Minority interests
净利润 Net profits
非调整事项 Non-adjusting events
非流动性负债 Non-current liabilities
营业外支出 Non-operating expenses
营业外收入 Non-operating income
经营活动 Operating activities
经营租赁 Operating lease
营业利润 Operating profit
其他资本公积 Other capital reserve
其他综合收益 Other comprehensive income
其他业务收入 Other operating income
其他应付款 Other payables
其他应收款 Other receivables
所有者权益 Owner’s equity
所有权 Ownership
实收资本 Paid-in capital
专利权 Patent
资产负债表日后事项 Post balance sheet events
溢价 Premium
预付款 Prepayment
现值 Present value
以前年度损益事项 Prior year profit/loss adjustment
商品 Product
利润 Profit
利润分配 Profit appropriation
存货跌价准备 Provision for diminution in value of inventories
固定资产减值准备 Provision for impairment of fixed assets
损失准备 Provision for loss
采购成本 Purchase costs
报酬率 Rate of return
原材料 Raw materials
预收款项 Receipts in advance
确认 Recognition/Recognize
可收回金额 Recoverable amount
可变现净值 Recoverable value15
关联交易 Related party transactions
关联方 Related party(ies)
租赁收入 Rental income
重置成本 Replacement costs
回购 Repurchase
研究开发费用 Research and development costs
残值 Residual value
重组 Restructuring
追溯调整 Retrospective adjustments
销售商品收入 Revenue from sales of goods
收入 Revenue/Income
职工薪酬 Salary costs
售后租回交易 Sale and lease back
主营业务收入 Sales from principal activities
销售退回 Sales return
销售额 Sales revenue
销售税 Sales tax
分部报告 Segment reporting
销售费用 Selling expenses
股本 Share capital
股份期权 Share options
股本/资本溢价 Share/Capital premium
所有者权益 Shareholders’ equity
短期借款 Short-term loans
专项应付款 Special payables
现金流量表 Statement of cash flows
法定盈余公积 Statutory surplus reserve
盈余公积 Surplus reserves
有形资产 Tangible assets
计税基础 Tax basis
应交税费 Taxes payable
暂时性差异 Temporary differences
交易费用 Transaction costs
可理解性 Understandability
未分配利润 Undistributed profit/Retained earnings
未实现融资收益 Unrealized capital gain
增值税 Value-added tax
在产品 Work in progress16
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审计
客户关系和审计业务的接受与保持 Acceptance and continuance of client and audit
engagement
访问控制 Access controls
接触信息/审计工作底稿 Access to information / Audit documentation
否定意见 Adverse opinion
替代程序 Alternative procedures
分析程序 Analytical procedures
在集团层面实施的分析程序 Analytical procedures at group level
年度报告 Annual report
适用的财务报告框架 Applicable financial reporting framework
按照适用的财务报告编制基础得到
恰当会计处理和披露
Appropriately accounted for and disclosed in accordance
with the applicable financial reporting framework
(审计证据的)适当性 Appropriateness (of audit evidence)
认定 Assertions
评估 Assess
保证 Assurance
审计调整 Audit adjustment
审计工作底稿 Audit documentation/Audit working paper
审计证据 Audit evidence
审计档案 Audit file
会计师事务所 Audit firm/Accounting firm
审计意见 Audit opinion
审计计划 Audit plan
审计风险 Audit risk
审计抽样(抽样) Audit sampling (sampling)
注册会计师(审计师) Auditor
注册会计师与财务信息 Auditor and financial information
注册会计师的老师 Auditor’s expert
注册会计师的点估计或区间估计 Auditor’s point estimate or auditor’s range
导致非无保留意见的事项段 Basis for modification paragraph
业务流程 Business process
(交易的)商业理由 Business rationale
经营风险业务风险 Business risk
明显微小 Clearly trivial
比较财务报表 Comparative financial statements
比较信息 Comparative information
被审计单位的互补性控制 Compensating controls of entity under audit
完整性 Completeness
对集团具有财务重大性的单个组成部分
Components that are of individual financial significance
to the group
计算机辅助审计技术 Computer-assisted audit techniques17
审计的前提条件 Conditions for an audit
询证函 Confirmation
合并过程 Consolidation process
控制活动 Control activities
控制环境 Control environment
控制风险 Control risk
与审计相关的控制 Controls relevant to the audit
公司治理 Corporate governance
对应数据 Corresponding figures
截止 Cut-off/As of (date)
报告日(与质量控制相关) Date of report (in relation to quality control)
财务报表批准日 Date of the approval of the financial statements
审计报告日 Date of the auditor’s report
财务报表日 Date of the financial statements
设计、执行和维护适当的控制 Design, implement and maintain adequate controls (over)
检查风险 Detection risk
偏差 Deviations
无法表示意见 Disclaimer of opinion
双重目的测试 Dual-purpose test
强调事项段 Emphasis of matter paragraph
业务工作底稿 Engagement documentation/working paper
业务约定书 Engagement letter
项目合伙人 Engagement partner
项目质量控制复核 Engagement quality control review
项目质量控制复核人员 Engagement quality control reviewer
项目组 Engagement team
被审计单位的风险评估过程 Entity’s risk assessment process
评价 Evaluate
可能导致对被审计单位持续经营能
力产生重大疑虑的事项或情况
Events or conditions that may cast significant doubt on
the entity’s ability to continue as a going concern
不符事项 Exception
存在 Existence
有经验的注册会计师 Experienced auditor
专长 Expertise
信赖程度 Extent of reliance
函证 External confirmation
事实错报、判断错报和推断错报 Factual misstatements, judgemental misstatements and
projected misstatements
财务报表 Financial statements
舞弊 Fraud
舞弊风险因素 Fraud risk factors
虚假财务报告 Fraudulent financial reporting
对财务报表使用者理解财务报表至 Fundamental to users’ understanding of the financial 18
关重要 statements
治理 Governance
集团 Group
集团项目合伙人 Group engagement partner
集团层面控制 Group-wide controls
历史财务信息 Historical financial information
识别、评估和应对重大错报风险 Identify, assess and respond to risk of material
misstatement
无法获取充分、适当的审计证据 Inability to obtain sufficient appropriate audit evidence
后任注册会计师 Incoming auditor
不一致 Inconsistency
独立性 Independence
与财务报告相关的信息系统 Information system relevant to financial reporting
审计的固有限制 Inherent limitation of audit
固有风险 Inherent risk
首次审计业务 Initial audit engagement
生成、记录、处理和报告交易 Initiate, record, process and report transactions
询问 Inquiry
检查 Inspection
中期财务信息或报表 Interim financial information or statements
内部审计师 Internal auditors
内部控制 Internal control
内部控制缺陷 Internal control deficiency
国际财务报告准则 International Financial Reporting Standards
调查 Investigate
财务报表报出日 Issuance date of the financial statements
信息技术应用控制 IT application controls
信息技术环境 IT environment
会计分录和其他调整 Journal entries and other adjustments
会计分录 Journal entry/entries
严重程度 Level of significance
上市公司实体 Listed entity
管理层 Management
管理层偏向 Management bias
管理层凌驾于控制之上 Management override of controls
管理当局声明书 Management representation letter
管理层对其自身责任的认可与理解 Management’s acknowledgement and understanding of its
responsibilities
管理层的老师 Management’s expert
重大类别的交易、账户余额和披露 Material classes of transactions, account balances and
disclosure
重大不确定性 Material uncertainty
财务报表整体的重要性 Materiality for the financial statements as a whole19
侵占资产 Misappropriation of assets
错报 Misstatement
对事实的错报 Misstatement of fact
非标准审计报告 Modified audit report
非无保留意见 Modified opinion
监控 Monitoring
对控制的监督 Monitoring of controls
审计程序的性质、时间安排和范围 Nature, timing and extent of audit procedures
消极式函证 Negative confirmation
网络事务所 Network firm
违反法律法规 Non-compliance
未回函 Non-response
非抽样风险 Non-sampling risk
观察 Observation
发生 Occurrence
期初余额 Opening balances
内部控制的运行有效性 Operating effectiveness of internal control
其他信息 Other information
其他事项段 Other matter paragraph
会计估计的结果 Outcome of an accounting estimate
超出正常经营过程 Outside the normal course of business
总体审计方案 Overall audit approach
总体审计策略 Overall audit strategy
总体结论 Overall conclusion
总体应对措施 Overall responses
合伙人 Partner
实际执行的重要性 Performance materiality
人员 Personnel
广泛性 Pervasive
计划活动 Planning activities
总体 Population/Overall
积极式函证 Positive confirmation
执业人员 Practitioner
前任注册会计师 Predecessor auditor
初步业务活动 Preliminary engagement activities
与管理层和治理层(如适用)责任相
关的执行审计工作的前提
Premise, relating to the responsibilities of management
and, where appropriate, those charged with governance,
on which an audit is conducted
编制和列报财务报表 Prepare and present the financial statements
列报与披露 Presentation and disclosure
收入确认存在舞弊风险的假定 Presumed fraud risks in revenue recognition
防止或发现并纠正重大错报 Prevent or detect and correct material misstatement
专业胜任能力 Professional competence20
职业判断 Professional judgment
职业怀疑态度 Professional skepticism
业务执行 Provision of service/Delivery of service
通常对决定财务报表中的重大金额
和披露有直接影响的法律法规的规
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
具有适当资格的外部人员 Qualified external person
保留意见 Qualified opinion
量化财务影响 Quantification of the financial impacts
合理保证(针对审计业务和质量控
制)
Reasonable assurance (in the context of audit
engagements, and in quality control)
合理性测试 Reasonableness test
重新计算 Re-calculation
连续审计业务 Recurring audit engagements
将认定层次的审计风险降至可接受
的低水平
Reduce audit risk at the assertion level to an acceptably
low level
关联方 Related parties
具有支配性影响的关联方 Related parties with dominant influence
管理层以前未识别或未向注册会计
师披露的关联方关系或关联方交易
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条款
执行的关联方交易
Related party transactions conducted on terms equivalent
to those prevailing in an arm’s length transaction
(审计证据的)相关性和可靠性 Relevance and reliability (of audit evidence)
相关职业道德要求 Relevant ethical requirements
剩余期间 Remaining period
重新执行 Re-performance
管理层施加的限制 Restrictions imposed by management
复核(与质量控制相关) Review (in relation to quality control)
权利与义务 Rights and obligations
风险评估程序 Risk assessment procedures
重大错报风险 Risk of material misstatement
财务报表层次和认定层次的重大错
报风险
Risk of material misstatement at financial statement level
and at assertion level
样本量 Sample size
抽样 Sampling
抽样风险 Sampling risk
抽样单元 Sampling unit
选择和运用会计政策 Selection and application of accounting policies
选取测试项目 Selection of items for testing
重要组成部分 Significant component
值得关注的内部控制缺陷 Significant deficiencies in internal control
重大事项 Significant matters
特别风险 Significant risk21
重大非常规交易 Significant unusual transactions
特定的审计程序 Specified audit procedures
员工 Staff
统计抽样 Statistical sampling
存货盘点 Stocktake
分层 Stratification
期后事项 Subsequent events
实质性分析程序 Substantive analytical procedure
实质性程序 Substantive procedure
(审计证据的)充分性 Sufficiency (of audit evidence)
补充信息 Supplementary information
测试 Test
控制测试 Test of controls
细节测试 Test of details
特定类别的交易、账户余额或披露的
一个或多个重要性水平
The materiality level or levels for particular classes of
transactions, account balances or disclosures
治理层 Those charged with governance
错报的临界值 Threshold for misstatements
可容忍错报 Tolerable misstatement
可容忍偏差率 Tolerable rate of deviation
趋势分析法、比率分析法、合理性测
试法和回归分析法
Trend analysis, ratio analysis, reasonableness test, and
regression analysis
不确定性 Uncertainty
未更正错报 Uncorrected misstatements
标准审计报告 Unmodified audit report
无保留意见 Unqualified opinion
计价与分摊 Valuation and allocation/amortization
穿行测试 Walk-through test
解除业务约定 Withdraw from the engagement
书面声明 Written representation
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职业道德
可接受的水平 Acceptable level
广告 Advertising
过度推介 Advocacy
承担管理层职责 Assume management responsibilities
鉴证客户 Assurance client
鉴证业务 Assurance engagement
鉴证业务项目组 Assurance team
审计客户 Audit client
审计业务 Audit engagement
审计项目组 Audit team
近亲属 Close family
密切私人关系 Close personal relationship
保密 Confidentiality
利益冲突 Conflicts of interest
或有收费 Contingent fee
冷却期 Cooling off period
现任会计师 Current accountant/auditor
直接经济利益 Direct financial interest
董事或高级管理人员 Director or senior officer/senior management
应有的关注 Due care
消除或降低不利影响 Eliminate or reduce threats
项目合伙人 Engagement partner
项目质量控制复核 Engagement quality control review
项目组 Engagement team
外部老师 External expert
密切关系 Familiarity
经济利益 Financial interests
历史财务信息 Historical financial information
直系亲属/ 主要近亲属 Immediate family
独立性 Independence
从实质上和形式上保持独立性 Independence of mind, Independence in appearance
间接经济利益 Indirect financial interest
诚信 Integrity
外在压力 Intimidation/Pressure
关键审计合伙人 Key audit partner
上市实体 Listed entity
长期存在业务关系 Long association (with an audit client)
严重虚假或误导性的陈述 Materially false or misleading statement
非鉴证服务 Non-assurance services
客观和公正性 Objectivity
专业服务 Professional services23
拟接受的客户 Prospective client
公众利益实体 Public interest entity
关联实体 Related entity
审阅客户 Review client
审阅业务 Review engagement
审阅项目组 Review team
轮换 Rotation
防范措施 Safeguards
自身利益 Self-interest
自我评价 Self-review
重要且密切的商业关系 Significant and close business relationship
特殊目的财务报表 Special purpose financial statements
鉴证业务的对象 Subject matter of assurance engagement
不利影响、威胁 Threats24
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税法
兼营 Also engaged in
应计税款 Accrued tax
从价税 Ad valorem tax
加计扣除 Additional deduction
附加税 Additional tax/Surcharge
所得额调整 Adjustment of income
税后所得 After-tax income
准予扣除数 Allowable deductions
税收可抵免额 Allowable tax credit
从量定额 Amount based on quantity
增值额 Amount of appreciation/Value added
销售额 Amount of sales
抵免税额 Amount of tax credit
应纳税所得额 Amount of taxable income
扣除项目金额 Amount of the deductions
适用税额 Applicable tax amount
适用税率 Applicable tax rates
计税成本 Assessable cost
核定所得额 Assessable income
平均成本利润率 Average cost-plus margin rate
平均销售价格 Average sales price
营业税 Business tax
偶然所得 Casual income
所得项目 Category of income
组成计税价格 Composite taxable price
本纳税年度 Current tax year
所得税申报 Declaration of income tax
扣除项目 Deductible items
免税项目扣除 Deduction of the tax exemption item
契税 Deed tax
视同销售 Deemed sales/sales equivalent
免除纳税义务 Discharge of tax obligation
应税商品 Dutiable goods
纳税义务 Duty of tax payment
权益性投资收益 Earning from equity investments
雇员福利,职工福利 Employee benefit
企业所得税 Enterprise income tax
国外所得收入 Foreign earned income
一般纳税人 General taxpayer
特许权使用费所得 Income from franchise royalty
利息、股息、红利所得 Income from interests, dividends and bonuses 25
劳务所得 Income from labor service
财产租赁所得 Income from leasing of property
生产经营所得 Income from production and business operation
转让财产所得 Income from property transfer
工资薪金所得 Income from wages, salaries
财产转让收入 Income from property transfer
所得税抵免 Income tax credit
申报缴纳所得税 Income tax declaration
应纳所得税 Income tax payable
接受捐赠所得 Income from donation
个人所得税 Individual income tax
增值税进项税额 Input value added tax
非正常损失 Irregular loss
滞纳金 Late fee
清算所得税 Liquidation income tax
最低应纳税所得额 Minimum taxable income
增值税起征点 Minimum threshold of value-added Tax
混合销售行为 Mixed sales activities
所得税前净所得 Net income before income tax
税后净利润 Net profit after tax
非货币资产 Non-monetary asset
不征税收入 Non-taxable income
不计入征税范围 Not included in the scope of taxable activities
财产原值 Original value of the property/ Cost of property
当期销项税额 Output tax for the period
增值税销项税额 Output value added tax
滞纳税款/欠税 Overdue tax
应补缴税款 Payment of tax in arrears
累进税率 Progressive tax rate
比例税率 Proportional tax rate
公益性捐赠 Public welfare donations
房产税 Real estate tax
居民纳税人 Resident taxpayer
资源税 Resource tax
含税销售额 Sales amount including tax
所得税征收范围 Scope of income tax/Subject to income tax
小规模纳税人 Small-scale taxpayer
源泉扣缴 Source withholding
纳税特别扣除项目 Special deductible items
特殊性税务处理 Special tax treatment
印花税 Stamp tax
应征税额 Tax accrued
税额 Tax amounts 26
税基/计税依据 Tax base
税种 Tax category
消费税税率 Tax computation
税收抵免 Tax credit
抵免限额 Tax credit quota
纳税期限 Tax deadline
税前可扣除项目 Tax deductible items
税收减免 Tax deduction or exemption
计税差异 Tax differences
到期应纳税款 Tax due
漏税/逃税 Tax evasion
免税 Tax exemption
纳税申报 Tax filing
本期税额 Tax for the period/year
已纳税额 Tax paid
应纳税额 Tax payable
纳税期限 Tax payment deadline
税率 Tax rate
减税 Tax reduction
退税 Tax refund
税收附加 Tax surcharge
起征点 Tax threshold
计税价格 Tax value/Taxable price
减免税额 Tax amount deducted
应税所得 Taxable income
应税项目 Taxable item
纳税期间 Taxable period
对股息征税 Taxation of dividends
免税收入 Tax-exempt income
免税税目 Tax-exempt item
免税利润 Tax-exempt profit
含税价格 Tax-included price
纳税人 Taxpayer
土地使用税 Urban land-use tax
增值税 Value added tax(VAT)
土地增值税 Value-added tax on land/Land appreciation tax
增值税减免 VAT exemption or reduction
车船税 Vehicle and vessel tax
车辆购置税 Vehicle purchase tax
扣缴义务人 Withholding agent
代扣代缴税款 Withholding and remitting tax
预提所得税 Withholding income tax
零税率 Zero tax rate 27
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财务成本管理
应收账款周转次数 Accounts receivable turnover
应收账款周转天数 Accounts receivable turnover days
取得成本 Acquisition cost
实际增长率 Actual growth rate
实际利率 Actual interest rate
配股后每股价格 After-allotment price per share
配股权价值 Allotment option value
配股价格 Allotment price
预付年金(即付年金、期初年金) Annuity due
会计报酬率法 Accounting rate of return(ARR)
平均交货时间 Average delivery time
贝塔(β)系数 Beta coefficient
债券评级 Bond rating
债券估价 Bond valuation
每股净资产 Book value per share(BPS)
盈亏临界点 Break-even point
保险储备(安全存量) Buffer inventory
资本支出 Capital expenditure
持有成本 Carrying cost
现金预算 Cash budget
现金股利 Cash dividend
现金流量利息保障倍数 Cash flow interest coverage ratio
经营活动现金流量 Cash flows from operational activities
混合租赁 Combination lease
佣金 Commission
普通股 Common stock
补偿性余额 Compensating balance
复利 Compound interest
全面预算 Comprehensive budget
企业价值评估 Corporate valuation
成本性态 Cost behavior
成本中心 Cost centre
成本的归集和分配 Cost collection and allocation
资本成本 Cost of capital
税后债务成本 Cost of debt after tax
成本差异 Cost variance
平息债券 Coupon bond
债券票面利率 Coupon interest rate
流动资产周转次数 Current assets turnover
流动资产周转天数 Current assets turnover days
流动比率 Current ratio28
本期收入乘数 Current sales multiplier
债务市场 Debt market/Bond market
资产负债率 Debt-to-asset ratio
产权比率 Debt-to-equity ratio
股利宣告日 Declaration date
财务杠杆系数 Degree of financial leverage(DFL)
直接租赁 Direct leasing
折现率 Discount rate
纯贴现债券(零息债券) Discounted bond (Zero coupon bond)
股利支付率 Dividend payout ratio
经营杠杆系数 Degree of operating leverage(DOL)
股价下行乘数 Downstream price multiplier
总杠杆系数 Degree of total leverage (DTL)
息前税前利润 Earnings before interests and taxes(EBIT)
经济订货量 Economic order quantity(EOQ)
每股盈余稀释 EPS dilution
每股盈余无差别点法 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)
权益乘数 Equity multiplier
股权价值 Equity value
经济增加值 Economic value added(EVA)
除息日 Ex-dividend date
执行价格 Exercise price/Strike price
外部融资销售增长比 External financing needed to sales growth ratio
融资租赁 Financial lease/Capital lease
财务估价 Financial valuation
完工产品 Finished goods
固定预算 Fixed budget
弹性预算 Flexible budget
浮动利率 Floating interest rate
浮动优惠利率 Floating prime interest rate
债务现金流量 Free cash flows of creditors
股权现金流量 Free cash flows of equity
实体现金流量 Free cash flows of firm
复利终值系数 FV interest factor
预付年金终值系数 FV interest factor of annuity due
终值 Future value(FV)
管理费用 General and administrative expense
持续经营价值 Going concern value
毛租赁 Gross lease
营业现金毛流量 Gross operating cash flows29
套期保值原理 Hedging principle
间接成本 Indirect cost
通货膨胀率 Inflation rate
利息保障倍数 Interest coverage ratio
税后利息率 Interest rate after tax
内含增长率 Internal growth rate
内部转移价格 Internal transfer price
内在市销率 Intrinsic sales multiplier
内在价值 Intrinsic value
存货周转次数 Inventory turnover
存货周转天数 Inventory turnover days
投资中心 Investment center
内含报酬率法 Internal rate of return(IRR)
非相关成本 Irrelevant cost
发行价格 Issuance price
租赁期 Lease term
租赁资产 Leasehold property
承租人 Lessee
出租人 Lessor
杠杆贡献率 Leverage contributing ratio
杠杆租赁 Leverage lease
清算价值 Liquidation value
短期偿债能力比率 Liquidity ratios
长期债券 Long-term bond
制造费用预算 Manufacturing overhead budget
边际贡献率 Marginal contribution ratio
市场组合 Market portfolio
市场价格 Market price
市价稀释 Market price dilution
市场风险溢价 Market risk premium
债券到期日 Maturity date
市场增加值 Market value added(MAV)
最大最小法 Maximin method
企业价值最大化 Maximization of firm’s value
股东财富最大化 Maximization of shareholders’ wealth
混合成本 Mixed cost
互斥项目 Mutually exclusive projects/events
流通债券 Negotiable bond
净财务杠杆 Net financial leverage
净租赁 Net lease
营业现金净流量 Net operating cash flows
销售净利率 Net profit margin
净现值法 NPV method30
净现值 Net present value(NPV)
经营租赁 Operating lease
经营杠杆 Operating leverage
机会成本 Opportunity cost
期权价值 Option value
订货提前期 Order lead time
订货成本 Ordering cost
普通年金(后付年金) Ordinary annuity
债券面值 Par value/Face value
回收期法 Payback period method
股利支付日 Payment date
经营资产销售百分比 Percentage of operating assets to sales
经营负债销售百分比 Percentage of operating liabilities to sales
销售百分比法 Percentage-of-sales method
期间成本 Period cost
定期预算 Periodic budget
永久债券 Perpetual bond
永续年金 Perpetuity
优先股 Preferred stock
现值指数 Present value index
产品成本预算 Product cost budget
生产预算 Production budget
生产成本 Production cost
制造费用 Production overhead
利润中心 Profit center
利润最大化 Profit maximization
项目特有风险 Project-specific risk
公开增发 Public offering
复利现值系数 PV interest factor
预付年金现值系数 PV interest factor of annuity due
现值 Present value(PV)
速动比率 Quick ratio
股权登记日 Record date
共同年限法 Replacement chain (common life) approach
必要报酬率 Required rate of return
剩余股利政策 Residual dividend policy
剩余权益收益 Residual equity income
剩余净金融支出 Residual net financial expenditure
剩余经营收益 Residual operating income
责任中心 Responsibility center
利润留存率 Retention ratio
权益净利率 Return on equity
投资报酬率 Return on investment31
收入中心 Revenue center
无风险利率 Risk-free interest rate
无风险报酬率 Risk-free rate of return
安全边际率 Safety margin ratio
销售预算 Sales budget
销售费用 Sales expense
销售预测 Sales forecast
销售增长率 Sales growth rate
代销 Sales on commission
销售数量 Sales volume
股东权益增长率 Shareholders’ equity growth ratio
短缺成本 Shortage cost
证券市场线 Security market line(SML)
标准成本 Standard cost
股票股利 Stock dividend
股价最大化 Stock price maximization
股票回购 Stock repurchase
股票分割 Stock split
储存成本 Storage cost
沉没成本 Sunk cost
可持续增长率 Sustainable growth rate
系统风险(市场风险、不可分散风险) Systematic risk (Market risk/Non-diversifiable risk)
目标资本结构 Target capital structure
时间溢价 Time premium
货币的时间价值 Time value of money
固定成本总额 Total fixed cost
标的资产 Underlying assets
包销 Underwrite
单位销售价格 Unit sales price
单位变动成本 Unit variable costs
股价上行乘数 Upstream price multiplier
变动成本率 Variable cost ratio
加权平均资本成本 Weighted average cost of capital(WACC)
营运资本投资 Working capital investment
在产品 Work-in-progress
到期收益率法 Yield-to-maturity method(YTM method)32