注册会计师考试职业能力综合测试涉及的主要专业术语中英文

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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