注会6科加分常用英语

2012北注协综合英语词汇6科全部(会计、审计、财管、税法、经济法、战略)


2012北注协综合英语词汇6科全部(会计、审计、财管、税法、经济法、战略)
会计常用英语词汇
1. other cash and cash equivalents 其他现金及现金等价物 2. short-term investments-short-term notes and bills 短期投资-短期票券 3. short-term investments-government bonds 短期投资-政府债券 4. short-term investments-corporate bonds 短期投资-公司债 5. notes receivable-related parties 应收票据-关联方 6. allowance for doubtful accounts (provision for bad debts)-notes receivable 应收票据坏账准备 7. allowance for doubtful accounts (provision for bad debts)-accounts receivable 应收账款坏账准备 8. other receivables-related parties其他应收款-关联方 9. materials and supplies in transit在途原材料 10. provision for decline in the value of inventories存货跌价准备 11. excess VAT paid (or overpaid VAT) 留抵增值税 12. restricted deposit受限制存款 13. funds and long-term investments 基金及长期投资 14. investment property 投资性房地产 15. accumulated depreciation-buildings 累计折旧-房屋及建物 16. accumulated depreciation-machinery 累计折旧-机(器)具 17. accumulated depreciation-leasehold improvements 累计折旧-经营租赁固定资产改 良 18. long-term notes , accounts receivables 长期应收票据及长期应收款款项 19. short-term borrowings-employees 短期借款-员工 20. short-term borrowings-related parties 短期借款-关联方 21. short-term notes and bills payable应付短期票券 22. other short-term notes and bills payable 其他应付短期票券 23. discount on short-term notes and bills payable 应付短期票券折价 24. accounts payable-related parties 应付账款-关联方 25. payables on land and building purchased 应付土地房屋款 26. deferred tax liabilities 递延所得税负债 27. other current liabilities-others 其他流动负债-其他 28. premium(discount) on corporate bonds payable 应付公司债溢(折)价 29. long-term loans payable-employees 长期借款-员工 30. long-term loans payable-related parties 长期借款-关联方 31. long-term notes and accounts payable长期应付票据及长期应付款项 32. Long-term notes and accounts payable-related parties 长期应付票据及长期应付 款项-关联方 33. accrued liabilities for land value appreciation tax 预提土地增值税 34. other long-term liabilities-other其他长期负债-其他 35. deferred tax liabilities 递延所得税负债 36. stock dividends to be distributed待分配股票股利 37. Paid-in capital 实收资本 38. treasury stock 库存股

39. Capital surplus 资本溢价 40. Surplus reserves 盈余公积 41. Undistributed profit 未分配利润 42. Owner’s equity 所有者权益 43. Comprehensive income 综合收益 44. Other comprehensive income其他综合收益 Difference on translation of

foreign currency financial statements 外币报表 折算差 45. retained earnings (accumulated deficit)未分配利润(或累积亏损) 46. net income or loss for current period 本期损益 47. unrealized loss on market value decline of long-term equity investments 长 期股权投资跌价损失 48. repair(s) and maintenance (expense )修理维护费 49. manufacturing overhead-outsourced委托加工费 50. advertisement expense, advertisement广告费 51. general and administrative expenses管理费用 52. research and development expense 研发费用 53. other general and administrative expenses其他管理及总务费用 54. other research and development expenses 其他研究发展费用 55. non-operating income (revenue) and expenses, other income(expense)营业外收入 及费用 56. investment income recognized under equity method 权益法下核算的投资收益 57. gain on market price recovery of short-term investment 短期投资市价转回所得 58. gain from price recovery of inventory 存货跌价回升利益 59. other non-operating revenue-other items 其他营业外收入-其他 60. investment loss recognized under equity method权益法下核算的投资损失 61. unrealized loss on reduction of short-term investments to market 短期投资未 实现跌价损失 62. loss on disposal of investments 处分投资损失 63. loss for market price decline and obsolete and slow-moving inventories 存 货跌价及呆滞损失 64. other non-operating expenses-other其他营业外支出-其他 65. income tax expense (or benefit) 所得税费用(或利益) 66. assets 资产 67. current assets 流动资产 68. cash on hand 库存现金 69. cash at banks 银行存款 70. cash in transit 在途现金 71. short-term investment 短期投资 72. short-term investments-stocks 短期投资-股票 73. short-term investments-other短期投资-其他 74. notes receivable 应收票据 75. discounted notes receivable 应收票据贴现 76. other notes receivable 其他应收票据

77. other receivables其他应收款 78. income tax refund receivable 应收退税款 79. other receivables-other 其他应收款-其他 80. inventories存货 81. merchandise inventory 商品存货 82. consigned goods 寄销商品 83. goods in transit 在途商品 84. finished goods 产成品 85. consigned finished goods 寄销产成__________品 86. by-products副产品 87. work in process 在产品 88. work in process-outsourced委托加工在产品 89. raw materials 原材料 90. supplies 物料 91. prepaid rents 预付租金 92. other prepaid expenses 其他预付费用 93. prepayments 预付款项 94. prepayment for purchases 预付货款 95. other prepayments其他预付款项 96. other current assets其他流动资产 97. VAT paid ( or input tax)进项税额 98. temporary payments暂付款 99. payment on behalf of others 代付款 100. advances to employees 员工借支 101. funds 基金 102. long-term investments 长期投资 103. long-term equity investments

长期股权投资 104. land 土地 105. buildings 房屋及建物 106. machinery and equipment 机(器)具及设备 107. machinery 机(器)具 108. leased assets 租赁资产 109. leasehold improvements 租赁资产改良支出 110. construction in progress 在建工程 111. prepayment for equipment 预付购置设备款 112. intangible assets无形资产 113. trademarks商标权 114. patents 专利权 115. franchise 特许权 116. copyright 著作权 117. goodwill 商誉 118. organization costs开办费 119. other intangibles其他无形资产 120. other intangible assets-other其他无形资产-其他

121. other assets 其他资产 122. deferred assets 递延资产 123. deferred bond issuance costs债券发行成本 124. long-term prepaid rent 长期预付租金 125. long-term prepaid insurance 长期预付保险费 126. other deferred assets 其他递延资产 127. long-term notes receivable长期应收票据 128. long-term accounts receivable长期应收款 129. other long-term receivables其他长期应收款项 130. assets leased to others 出租资产 131. refundable deposit存出保证金 132. liabilities负债 133. current liabilities流动负债 134. short-term borrowings(debt)短期借款 135. bank loan 银行借款 136. short-term borrowings-other短期借款-其他 137. commercial paper payable 应付商业本票 138. bank acceptance 银行承兑汇票 139. notes payable 应付票据 140. accounts payable 应付账款 141. income taxes payable应付所得税 142. accrued expenses 应付费用 143. accrued payroll 应付薪金 144. accrued rent payable应付租金 145. accrued interest payable 应付利息 146. accrued VAT payable应付增值税 147. other accrued expenses payable其他应付费用 148. other payables 其他应付款 149. Payables on equipment 应付设备款 150. dividend payable 应付股利 151. other payables-other其他应付款-其他 152. advances 预收款项 153. other advances 其他预收款 154. other current liabilities其他流动负债 155. VAT received(or output tax)销项税额 156. temporary receipts暂收款 157. long-term liabilities 长期负债 158. corporate bonds payable 应付公司债 159. long-term loans payable 长期借款 160. other long-term payables 其他长期应付款项 161. accrued pension liabilities应计退休金负债 162. other long-term liabilities其他长期负债 163. other liabilities其他负债 164. deferred liabilities递延负债

165. deferred revenue 递延收益 166. deposits received存入保证金 167. non-controlling interest 少数股权 168. operating revenue营业收入 169. sales revenue 销货收入 170. installment sales revenue分期付款销货收入 171. sales return销售退回 172. sales allowances 销售折让 173. other operating revenue 其他营业收入 174. operating costs 营业成本 175. cost of goods sold销货成本 176. installment cost of goods sold 分期付款销货成本 177. purchases 进货 178. purchase expenses进货费用 1

79. materials purchased 进料 180. direct labor直接人工 181. manufacturing overhead 制造费用 182. indirect labor 间接人工 183. rent expense, rent租金支出 184. office supplies (expense)办公用品 185. travelling expense, travel差旅费 186. shipping expenses, freight运费 187. postage (expenses)邮费 188. packing expenses 包装费 189. utilities (expense)水电费 190. insurance (expense)保险费 191. depreciation expense折旧费 192. meal (expenses)餐费 193. employee benefits/welfare职工福利 194. training (expense)培训费 195. indirect materials间接材料 196. other manufacturing expenses其他制造费用 197. operating expenses营运费用 198. selling and marketing expenses营业(销售)费用 199. payroll expense 人工成本 200. rent expense, rent租金支出 201. professional service fees劳务费 202. non-operating revenue 营业外收入 203. interest revenue 利息收入 204. investment income投资收益 205. dividends income 股利收入 206. foreign exchange gain 汇兑利益 207. gain on disposal of assets处置资产收益 208. other non-operating revenue其他营业外收入

209. donation income 捐赠收入 210. rent revenue/income租金收入 211. commission revenue/income佣金收入 212. gain on physical inventory count 存货盘盈 213. gain on reversal of bad debts坏帐转回收益 214. non-operating expenses 营业外支出 215. interest expense 利息费用 216. investment loss 投资损失 217. foreign exchange loss 汇兑损失 218. loss on disposal of assets处置资产损失 219. loss on physical inventory count 存货盘亏 220. non-controlling interest 非控制性权益 221. Business combinations 企业合并 222. Translation of foreign currencies 外币折算 223. Investment properties 投资性房地产 224. Goodwill 商誉 225. Non-current assets held for sale 持有待售的非流动资产 226. Financial instruments 金融工具 227. Impairment of assets 资产减值准备 228. Employee benefits 职工薪酬 229. Provisions and contingent liabilities 预计负债及或有负债 230. Revenue recognition 收入确认 231. Government grants 政府补助 232. Borrowing costs 借款费用 233. Profit distributions to owners 利润分配 234. Segment reporting 分部报告 235. Financial assets held for trading 交易性金融资产 236. Non-current assets due within one year 一年内到期的非流动资产 237. Available-for-sale financial assets 可供出售金融资产 238. Held-to-maturity investments 持有至到期投资 239. Long-term receivables 长期应收款 240. Construction materials 工程物资 241. Development costs 开发支出 242. Long-term deferred expenses 长期待摊费用 243. Provisions for impairment 资产减值准备 244. Restricted assets 所有权受到限制的资产 245. Financial liabilities held for trading 交易性金融负债 246. Employee benefits payable 应付职工薪酬 247. Non-current liabilities due within one year 一年内到期

的非流动负债 248. Other current liabilities 其他流动负债 249. Debentures payable 应付债券 250. Long-term payables 长期应付款 251. Special payables 专项应付款 252. Provisions 预计负债

253. Other non-current liabilities 其他非流动负债 254. registered capital 注册资本 255. Paid-in capital 实收资本 256. Capital premiums 资本益价 257. Salaries, bonuses, allowances 工资总额 258. Due within 1 year (inclusive) 账龄一年内 259. Offsetting 对冲 260. under common control 同一控制下 261. accounting policies 会计政策 262. a jointly controlled enterprise 合营公司 263. Associate 联营公司 264. Specific reserve 专项储备 265. Surplus reserve-Enterprise expansion fund 盈余公积-企业发展基金 266. Staff and workers’bonus and welfare fund 职工福利基金 267. Business taxes and surcharges 营业税金及附加 268. Guarantees for third parties 为第三方担保 269. [Financial expenses][Net financial income] 财务[费用][净收益] 270. Impairment losses 资产减值损失 271. [Gains][Losses] from changes in fair value 公允价值变动[收益][损失] 272. Other comprehensive income 其他综合收益 273. Share-based payments 股份支付 274. Discontinued operation 终止经营 275. Commitments 承担 276. Contingencies 或有事项 277. Non-adjusting post balance sheet date events 资产负债表日后非调整事 项 278. Earnings Per Share 每股收益 279. Hedge accounting 套期会计 280. percentage of completion method 完工百分比法 281. Derivatives 衍生工具 282. Significant influence 重大影响 283. Share options 期权

审计常用英语词汇
1. audit 审计 2. Acceptable difference 可接受差异 3. Accounting activities 会计活动 4. Accounting estimate and polices 会计估计和会计政策 5. Anti-fraud controls 内部控制 6. Assertion 认定 7. Audit committee 审计委员会 8. Audit file assembly date 审计文档装订日 9. Component auditor组成部分审计师 10. assurance 鉴证 11. credibility 可信赖程度 12. audit of financial statements 财务报表审计 13. agreed-upon procedures 商定程序 14. high levels of assurance 高水平保证 15. compilation 编制 16. reliability 可靠性 17. relevance 相关性 18. professional skepticism 职业谨慎 19. objectivity 客观性 20. professional competence 专业胜任能力 21. Senior/CPA-in-charge 项目经理 22. audit engagement letter 审计业务约定书 23. recurring audit 连续审计 24. the client 委托人(客户) 25. change CPA 更换注册会计师 26. the existing CPA 现任注册会计师 27. the successor CPA 后任注册会计师 28. the preceding CPA前任注册会计师 29. issue the audit report 出具审计报告 30. expert 专家 31. the board of directors 董事会 32. knowledge of the entity‘ s business 了解被审计单位情况 33. assess material misstatement risks评估重大错报风险 34. determine the nature， timing and extent of t

he audit procedures 确定审计程 序的性质、时间和范围 35. general knowledge of -- 初步了解―――的情况 36. further assessment of-- 进一步了解的情况 37. the prior year‘s working papers 以前年度工作底稿 38. meeting minutes 会议纪要 39. business risks 经营风险 40. appropriateness 适当性 41. accounting estimate 会计估计

42. management representations 管理层声明 43. going concern assumption 持续经营假设 44. audit plan 审计计划 45. significant audit areas 重点审计领域 46. error 错误 47. fraud 舞弊 48. modified or additional procedures 修改或追加审计程序 49. misappropriation of assets 侵占资产 50. transactions without substance 虚假交易 51. unusual pressures 异常压力 52. the suspected non-compliance 涉嫌存在违法行为 53. materiality 重要性 54. exceed the materiality level 超过重要性水平 55. approach the materiality level 接近重要性水平 56. an acceptably low level 较低的可接受水平 57. the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 58. misstatements or omissions 错报或漏报 59. aggregate 总计 60. subsequent events 期后事项 61. adjust the financial statements 调整财务报表 62. perform additional audit procedures 实施追加的审计程序 63. audit risk 审计风险 64. detection risk 检查风险 65. inappropriate audit opinion 不适当的审计意见 66. material misstatement 重大的错报 67. tolerable misstatement 可容忍错报 68. the acceptable level of detection risk 可接受的检查风险 69. assessed level of material misstatement risk 重大错报风险的评估水平 70. small business 小规模企业 71. accounting system 会计系统 72. test of control 控制测试 73. walkthrough test 穿行测试 74. communication 沟通 75. flow chart 流程图 76. reperformance of internal control重新执行内部控制 77. audit evidence 审计证据 78. substantive procedures 实质性程序 79. assertions 认定 80. existence 存在 81. occurrence 发生 82. completeness 完整性 83. rights and obligations 权利和义务 84. valuation and allocation 计价和分摊

85. presentation and disclosure 表达和披露 86. cutoff 截止 87. accuracy 准确性 88. classification 分类 89. inspection 检查 90. supervision of counting 监盘 91. observation 观察 92. confirmation 函证 93. calculation 计算 94. analytical procedures 分析程序 95. vouch 抽凭 96. trace 追查 97. audit sampling 审计抽样 98. error 误差 99. expected error 预期误差 100.population 总体 101.sampling risk 抽样风险 102.non- sampling risk 非抽样风险 103.sampling unit 抽样单位 104.statistical sampling 统计抽样 105.tolerable error 可容忍误差 106.the risk of under reliance 信赖不足风险 107.the risk of over reliance 信赖过度风险 108.the risk of incorrect rejection 误拒风险 109.the

risk of incorrect acceptance 误受风险 110.trial balance 试算平衡表 111.index and cross-referencing 索引和交叉索引 112.cash receipt 现金收入 113.cash disbursement 现金支出 114.bank statement 银行对账单 115.bank reconciliation 银行存款余额调节表 116.balance sheet date 资产负债表日 realizable value 可变现净值 118.storeroom 仓库 119.sale invoice 销售发票 120.price list 价目表 121.positive confirmation request 积极式询证函 122.negative confirmation request 消极式询证函 123.purchase request 请购单 124.receiving report 验收报告 125.gross margin 毛利 126.manufacturing overhead 制造费用 127.material request 领料单 128.inventory stocktaking 存货盘点

129.bond certificate 债券 130.stock certificate 股票 131.audit report 审计报告 132.entity 被审计单位 133.addressee of the audit report 审计报告的收件人 134.unqualified opinion 无保留意见 135.qualified opinion 保留意见 136.disclaimer of opinion 无法表示意见 137.adverse opinion 否定意见 138.ability to perform the work 完成工作的能力 139.acceptance procedures 承接(业务)程序 140.accountability 可计量性 141.accruals 应计项目 142.appointment 任命 143.assurance engagement 保证债务 144.audit committee 审计委员会 145.audit evaluation 审计业务 146.audit staffing 审计工作人员 147.audit trail 审计线索 148.auditing standards 审计准则 mittee 委员会 150.cash count 现金盘点 151.client screening 委托人甄别 parative financial statements 比较财务报表 pletion of the audit 审计的结束 154. compliance with accounting regulations 符合会计规则 155.confidentiality 保密性 156.confirmation of accounts receivable 应收账款的函证 157.conflict of interest 利益冲突 158.control environment 控制环境 159.control procedures 控制程序 160.Control deficiency 控制缺陷 161.control risk 控制风险 162.corporate governance 公司治理,公司管制 163.corresponding figures 相应的计算 164.creditors 债权人 165.current audit files 本期审计档案 166.date of report 报告的日期 167.detection risk 检查风险 168.direct verification approach 直接核查法 169.directional testing 方向的抽查 170.disagreement with management 与管理层意见不一致 171.documenting the audit process 记录审计流程 172.evaluating of results of audit procedures 评估审计程序执行的结果

173.examinations 检查 174.expectations 期望 175.expected error 预期的差异 176.experience 经验 177.external audit 外部审计 178.external review reports 外部审阅报告 179.fair 公正、公允 180.final assessment of control risk 控制风险的最终评定 181.final audit 期末审计 182.financial statement assertions 财务报表认定 183.fraud and error 舞弊 184.fraud 欺诈 185.going concern assumption 持续经营假设 186.guidance for internal auditors 内部审计

员的指导 187.hospitality 款待 188.independent estimate 独立的估计 189.inherent risk 固有风险 190.insurance 保险 191.integrity 完整性 192.interim audit 中期审计 193.internal auditing 内部审计 194.internal auditors 内部审计师 195.internal control system 内部控制系统 196.inventory system 盘存制度 197.inventory valuation 存货估价 198.ISA 230 documentation 国际审计准则第230号底稿记录 199.legal obligation 法定义务,法定责任 200.levels of assurance 鉴证程度/水平 201.limitation on scope 审计范围限制 202.management representation letter 管理当局声明书 203.material misstatements of fact 重大错报 204.measurement 计量 205.modified reports 修订报告 206.negative assurance 消极保证 207.non-executive directors 非执行董事 208.non-sampling risk 非抽样风险 209.obligating event 负有责任事件 210.opening balances 期初余额 211.operational audits 经营审计 212.other information 其他的信息 213.overall review of financial statements 财务报表的总体审阅 214.overhead absorption 管理费用分配 215.periodic plan 定期的计划 216.permanent audit files 永久审计档案

217.personal relationships 个人的亲属关系 218.planning 计划编制 219.professional duty of confidentiality 保密的职业责任 220.qualitative aspects of errors 差错的性质 221.random selection 随机选择 222.reasonable assurance 合理保证 223.reassessing sampling risk 重新评价抽样风险 224.reservation of title 保留 225.rights 认股权 226.risk and materiality 风险和重要性 227.risk-based approach 以风险为导向的方法 228.rules of professional conduct 职业道德守则 229.sales cut-off 售截止 230.sales system 销售(货)体系 231.sample size 样本量 232.sampling risk 抽样风险 233.sampling units 抽样单位 234.schedule of unadjusted errors 未调整的差错 235.scope and objectives of internal audit 内审范围和目标 236.segregation of duties 职责分离 237.statement 1:integrity,objectivity and independence 声明1: 公正，客观性和 独立 238.statement 2:the professional duty of confidence 声明2: 保密的职业责任 239.statutory audit 法定审计 240.statutory duty 法定责任 241.stratification 分层 242.substantive tests 实质性测试 243.sufficient appropriate audit evidence 充分的适当审计证据 244.supervision 监督 245.supervisory and monitoring roles 监督和监控角色 246.suppliers statements 供应商的声明 247.system and internal controls 系统和内部的控制 248.tolerable error 可容忍误差 ing the work of an expert 利用专家的工作 250.valuation 计价，估价 251.voluntary disclosure 自愿披露 252.working papers 工作底稿 253.Emphasis of matter paragraph(s)强调事项 254.Inquiry 询问 255.Investigate 调查 256.Recalculation 重新计算 257.Service organization 服务组织 258.Tests of details 细致性测试 259.Walkthrough 窜行测

试

260.working capital forecast 运营资本预测 261.profit forecast 盈利预测 262.Prospectuses 招股章程 263.Institute of Certified Public 首次公开发行 264.retrospective adjustments 追溯调整

财务管理常用英语词汇
1. business 企业商业 业务 2. financial management财务管理 3. the goal of financial management 财务管理的目标 4. profit maximization (maximize profit) 利润最大化 5. earnings per share maximization 每股盈余最大化 6. stockholder (share holder) wealth maximization股东财富最大化 7. stakeholder利益相关者 8. stock holder/shareholder 股东 9. creditor/bondholder债权人 10. the factors that affect the stockholder value股东价值的影响因素 11. cost of capital 资本成本 12. capital investment资本投资 13. working capital 营运资本 14. capital structure 资本结构 15. bankruptcy risk 破产风险 16. tax rate 税率 17. dividend policy 股利政策 18. operating activity 经营活动 19. investing activity投资活动 20. financing activity 筹资活动 21. agency cost 代理成本 22. agency problem 代理问题 23. moral risk道德风险 24. adverse selection逆向选择 25. corporate social responsibility 企业社会责任 26. financial markets金融市场 27. money markets 短期资金市场 28. capital markets 长期资金市场 29. spot markets现货市场 30. future markets 期货市场 31. public offer markets向公众发行的市场 32. initial public offering 首次公开发行股票(即IPO) 33. private placement markets私募市场 34. corporate bond market 企业债券市场 35. stock market股票市场 36. financial future market 金融期货市场 37. financial ratio analysis 财务比率分析 38. four major categories of financial ratios 四类财务比率 39. liquidity ratios 短期偿债能力比率 40. long-term liquidity ratios 长期偿债能力比率 41. profitability ratios盈利能力比率 42. operating income 经营收益

43. earnings per share每股收益 44. working capital 营运资本 45. current ratio 流动比率 46. quick ratio速动比率 47. cash flow ratio 现金流量比率 48. operating cash flows经营现金流 49. cash flow from operations经营活动现金流 50. investing cash flows投资现金流 51. cash flow from investing 投资活动现金流 52. cash flows from financing筹资活动现金流 53. debt ratio资产负债率 54. debt-to-equity ratio产权比率 55. equity multiplier权益乘数 56. debt-to-long capital ratio长期资本负债率 57. time of interest earned based on earnings (TIE) 58. Earnings-based interest coverage ratio 利息保障倍数 59. cash flow coverage ratio 现金流量保障比率 60. time of interest earned based on cash flows 61. Cash flow-based interest coverage ratio 现金流量利息保障倍数 62. debt-to-cash flow ratio 现金流量债务比 63. accounts receivable turnover/days sales outstanding (DSO) 应收账款周转率/应 收账款周转天数 64. inventory tur

nover存货周转率 65. current assets turnover 流动资产周转率 66. non-current assets turnover/fixed assets turnover 非流动资产周转率(固定资产 周转率) 67. total assets turnover 总资产周转率 68. gross profit margin销售毛利率 69. net profit margin销售利润率 70. return on assets (ROA) 资产利润率 71. return on equity (ROE) 权益净利率 72. Du Pont system 杜邦财务分析体系 73. improved financial analysis system改进的财务分析体系 74. net operating assets 净经营资产 75. net financial liabilities净金融负债 76. after-tax operating profit税后经营利润 77. after-tax interest expense税后利息费用 78. net financial leverage 净财务杠杆 79. earnings per share每股盈余 80. sales forecast 销售预测 81. the percentage of sales method 销售百分比法 82. external financing requirement(EFR) 外部融资额 83. sensitivity analysis of EFR外部融资需求的敏感分析 84. internal growth rate内含增长率

85. sustainable growth rate 可持续增长率 86. effective growth rate 实际增长率 87. overall budget (general budget) 全面预算 88. sales budget销售预算 89. production budget生产预算 90. direct material budget 直接材料预算 91. direct labor budget直接人工预算 92. overhead budget 制造费用预算 93. product cost budget 产品成本预算 94. sales expense and administrative 销售费用 95. general expense budget 管理费用预算 96. cash budget现金预算 97. capital expenditure budget资本支出预算 98. income statement budget 利润表预算 99. balance sheet budget资产负债表预算 100.flexible budget 弹性预算 101.the valuation of discounted cash flow method 折现现金流量估价法 102.the time value of money 货币的时间价值 103.future value and present value 复利终值与现值 104.ordinary annuity 普通年金 105.annuity due预付年金 106.deferred annuity 递延年金 107.perpetuity永续年金 108.bond valuation 债券估价 109.par value (face value, principal) 债券面值 110.coupon rate票面利率 111.maturity date 到期日 112.nominal annual rate名义利率 113.periodic rate 周期利率 114.effective annual rate 实际利率 115.real discount bond纯贴现债券 116.zero bond 平息债券 117.perpetual bond 永久债券 118.outstanding bond 流通债券 119.yield to maturity 债券到期收益率 120.stock valuation 股票估价 121.ordinary stock 普通股 122.preferred stock 优先股 mon stockholder 普通股股东 124.preferred stockholder 优先股股东 125.open price开盘价 126.close price收盘价 127.high price最高价 128.low price 最低价

129.zero growth model valuation 零增长股票估价 130.constant growth model valuation 固定增长股票估价 131.non-constant growth model valuation 非固定增长股票估价 132.risk and rate of return 风险和报酬 133.stand-alone risk and rates of return 单项资产的风险和报酬 134.Relaxed/restricted/modera

te current asset investment policy 宽松的/紧缩的/适 中的营运资本政策 135.Maturity matching(self-liquidating) /aggressive/conservative current asset financing policy 配合型/激进型/稳健型筹资政策 136.Credit terms for borrowing借款的信用条件 137.line of credit 信贷限额 138.revolving credit agreement周转信贷协议 pensating balances 补偿性余额 140.loan mortgage 借款抵押 141.Forms of interest payment借款利息的支付方法 142.Distributions to shareholders/dividend distribution利润分配 143.Declaration date 股利宣告日 144.Holder-of-record date 股权登记日 145.payment date股利支付日 146.Ex-dividend date 除息日 147.Cash dividend 现金股利 148.asset (property)dividend 财产股利 149.liability dividend负债股利 150.stock dividend 股票股利 151.Dividend irrelevance theory股利无关论 152.dividend relevance theory股利相关论 153.private corporation私募公司未上市公司 154.Book-value weight账面价值权数 155.market value weight市场价值权数 156.target value weight目标价值权数 157.Business risk 经营风险 158.financial risk 财务风险 159.degree of operational leverage 经营杠杆系数 160.degree of financial leverage财务杠杆系数 161.total degree of leverage 总杠杆系数 162.debt holder债权人 profit theory净收益理论 164.operating profit theory 营业收益理论 165.trade-off theory 权衡理论 166.EPS analysis of financing融资的每股收益分析 167.optimal capital structure最佳资本结构 168.Firm valuation 企业价值评估 169.integrated value 企业的整体价值 170.economic value 企业的经济价值

171.Current market value 现时市场价值 172.fair market value公平市场价值 173.Entity value实体价值 174.equity value股权价值 175.Going-concern value持续经营价值 176.liquidation value清算价值 177.Minor equity value少数股权价值 178.controlling equity value 控股权价值 179.premium of controlling rights 控股权溢价 180.dividend discount model 股利折现模型 181.option-pricing model期权定价模型 182.discounted cash flow valuation 折现现金流量模型 183.book value 账面价值 184.market value市场价值 185.liquidation value 清算价值 186.stand-alone risk and rates of return单项资产的风险和报酬 187.Probability概率 188.expected value 189.variance 方差 190.standard deviation标准差 191.coefficient of variation(CV)变化系数 192.portfolio risk and return投资组合的风险和报酬 193.expected rate of return 预期报酬率 194.Correlation相关性 195.perfectly positive correlation 完全正相关 196.perfectly negative correlation 完全负相关 197.no correlation 不相关 198.Coefficient of correlation相关系数 199.co-variance协方差 200.efficient set 有效集 201.capital market line资本市场线 202.equilibrium均衡点 203.systematic risk (market risk, non-diversifiable risk) 系统风险 204.non systema

tic risk (company-specific risk, diversifiable risk)非系统风险 205.capital asset pricing model (CAPM) 资本资产定价模型 206.security market line 证券市场线 207.opportunity cost of capital资本的机会成本 208.required rate of return on investment投资的必要报酬率 present value (NPV) 净现值 210.profitability index (PI) 现值指数 211.internal rate of return (IRR) 内含报酬率 212.payback period (PP) 回收期 213.accounting rate of return (ARR)会计收益率 214.cash flows现金流量

215.cash outflows 现金流出量 216.cash inflows现金流入量 217.operating cash flows营业现金流量 218.cash costs付现成本 219.salvage value 残值 220.relevant cost 相关成本 221.irrelevant cost 非相关成本 222.Differential cost差额成本 223.future cost未来成本 224.replacement cost 重置成本 225.opportunity cost 机会成本 226.Sunk cost 沉没成本 227.historical cost 过去成本 228.book cost 账面成本 229.Replacement decision of fixed asset固定资产更新决策 230.average annual cost of fixed asset固定资产的平均年成本 231.Adjusted cash flow method调整现金流量法 232.adjusted discount rate method 风险调整折现率法 233.Weighted average cost of capital 加权平均资本成本 234.project risk 项目风险 235.project systematic risk 项目系统风险 parable firms 可比企业 237.Transaction demand交易性需要 238.precautionary demand 预防性需要 239.speculative demand投机性需要 240.the management of cash receipts and expenditures 现金收支管理 e cash floats 使用现金浮游量 242.accelerate cash receipts 加速收款 243.defer the disbursement of payables推迟应付款的支付 244.optimal cash balance 最佳现金持有量 245.cost analysis model成本分析模式 246.opportunity cost 机会成本 247.management cost 管理成本 248.stock-out cost 短缺成本 249.inventory model 存货模式 250.transaction cost 交易成本 251.random model 随机模式 252.the management of accounts receivable 应收账款管理 253.Credit policy 信用政策 254.credit term信用期间 255.credit standard 信用标准 256.cash discount policy现金折扣政策 257.the ages of accounts receivable 应收账款账龄 258.collection policy收账政策

259.inventory management 存货管理 260.acquisition cost 取得成本 261.ordering cost 订货成本 262.purchase cost 购置成本 263.storage cost 储存成本 264.fixed cost固定成本 265.variable cost 变动成本 266.basic economic order quantity model (EOQ model) 经济订货量基本模型 267.extended economic order quantity model经济订货量扩展模型 268.Ordering lead time订货提前期 269.safety stocks 保险储备 270.reorder points 再订货点 271.bond ratings债券评级 272.convertibles可转换证券 273.convertible bonds可转换债券 274.Conversion price 转换价格 275.conversion ratio 转换比率 276.conversion period 转换期 277.Call provisions

赎回条款 278.non-callable period 不可赎回期 279.callable period 赎回期 280.call price赎回价格 281.Call conditions 赎回条件 282.put provisions 回售条款 283.force conversion provision强制性转换条款 284.Leases 租赁 285.lease contract 租赁合约 286.lesser 出租人 287.lessee 承租人 288.Operating leases 经营租赁 289.financial leases (capital leases) 融资租赁 290.direct leases 直接租赁 291.leveraged leases 杠杆租赁 292.sale and lease-back售后租回 293.the break-even lease income for lesser出租人的损益平衡租金 294.Cancellable leases可撤销租赁 295.non-cancellable leases 不可撤销租赁 296.off-balance sheet financing表外融资 297.Working capital policies 营运资本政策 298.current asset investment policies营运资本持有政策 299.current asset financing policies 营运资本筹集政策 300.Distributions to shareholders/dividend distribution利润分配 301.Cash dividend 现金股利 302.asset (property) dividend财产股利

303.liability dividend负债股利 304.stock dividend 股票股利 305.Residual dividend policy 剩余股利政策 306.constant or continuing growth dividend policy固定或持续增长的股利政策 307.constant payout ratio dividend policy固定股利支付率政策 308.Target capital structure 目标资本结构 309.stock splits股票分割 310.Cost of capital 资本成本 311.specific cost of capital (respective component cost of capital) 个别资本成本 312.weighted average cost of capital 加权平均资本成本 313.Options 期权 314.option contract 期权合约 315.underlying asset 标的资产 316.maturity date 到期日 317.the exercise of options 期权的执行 318.Call option看涨期权 319.Put option看跌期权 320.American option 美式期权 321.European option 欧式期权 322.long position 多头 323.short position 空头 324.In the money 实值期权 325.Out of the money 虚值期权 326. At the money 平价期权 327.Principles of valuing options 期权估价原理 328.Real options(实物期权) 329.Purchased material外购材料 330.purchased fuel 外购燃料 331.purchased power 外购动力 332.wages and welfare工资及福利费 333.depreciation expense 折旧费 334.taxes 税金 335.other expenditures其他支出 336.Manufacturing cost生产经营成本 337.selling expenses 销售费用 338.general administrative expenses 管理费用 339.Inventorial costs计入存货的成本 340.capitalized costs资本化成本 341.expensed costs 费用化成本 342.Product cost 产品成本 343.period cost期间成本 344.cost object成本对象 345.direct cost直接成本 346.indirect cost 间接成本

347.Effective cost 实际成本 348.standard cost 标准成本 349.total cost全部成本 350.variable cost 变动成本 351.product-based costing system 产品基础成本计算制度 352.activity-based costing system 作业基础成本计算制度 353.Absorption rate 分配率 354.finished goods 完工产品 355.work-in-

process 在产品 356.equivalent units 约当产量 357.joint products 联产品 358.by-products副产品 359.Product costing 品种法 360.batch costing 分批法 361.process costing 分步法 362.Cost behavior 成本性态 363.fixed cost固定成本 364.variable cost 变动成本 365.hybrid cost混合成本 366.Cost-volume-profit analysis 本-量-利分析 367.marginal contribution 边际贡献 368.contribution margin 边际贡献率 369.Break-even analysis 盈亏临界分析 370.Margin of safety 安全边际 371.the rate of margin of safety 安全边际率 372.sensitivity analysis敏感分析 373.coefficient of sensitivity敏感系数 374.Ideal standard cost 理想标准成本 375.normal standard cost 正常标准成本 376.standard direct material cost 直接材料标准成本 377.standard direct labor cost直接人工标准成本 378.standard fixed overhead 固定制造费用标准成本 379.variance analysis差异分析 380.Performance evaluation 业绩评价 381.cost centre成本中心 382.responsibility cost责任成本 383.controllable cost可控成本 384.non-controllable cost 不可控成本 385.profit centre 利润中心 386.Investment centre投资中心 387.residual income 剩余收益

税法常用英语词汇
1. value added tax 增值税 2. business tax 营业税 3. consumption tax 消费税 4. enterprise income tax 企业所得税 5. customs tax 关税 6. individual income tax 个人所得税 7. resource tax 资源税 8. urban and township land use tax 城镇土地使用税 9. city maintenance and construction tax 城市维护扩建税 10. farmland occupation tax 耕地占用税 11. land appreciation tax 土地增值税 12. stamp tax 印花税 13. vehicle acquisition tax 车辆购置税 14. deed tax 契税 15. fuel tax 燃油税 16. security transaction tax 证券交易税 17. social security tax 社会保障税 18. house property tax 房产税 19. slaughter tax 屠宰税 20. urban real estate tax 城市房地产税 21. inheritance tax 遗产税 22. banquet tax 筵席税 23. vehicle and vessel usage tax 车船使用税 24. vehicle and vessel license plate tax 车船使用牌照税 25. vessel tonnage tax 船舶吨税 26. agriculture tax 农业税 27. animal husbandry tax 牧业税 28. income tax on foreign enterprises and enterprises with foreign investment 外商投资及外国企业所得税 29. fixed assets investment orientation regulation tax 固定资产投资方向调节税 30. State Administration for Taxation 国家税务总局 31. Local Taxation bureau 地方税务局 32. tax filing 纳税申报/汇算清缴 33. taxes payable 应交税金 34. the assessable period for tax payment 纳税期限 35. the timing of tax liability arising 纳税义务发生时间 36. consolidate reporting 合并申报 37. the local competent tax authority 当地主管税务机关 38. the outbound business activity 外出经营活动 39. Tax Inspection Report 纳税检查报告 40. tax avoidance 避税 41. tax evasion 逃税

42. tax base

税基 43. refund after collection 先征后退 44. withhold and remit tax 代扣代缴 45. collect and remit tax 代收代缴 46. income from authors remuneration 稿酬所得 47. income from remuneration for personal service 劳务报酬所得 48. income from lease of property 财产租赁所得 49. income from transfer of property 财产转让所得 50. contingent income 偶然所得 51. resident 居民 52. non-resident 非居民 53. tax year 纳税年度 54. temporary trips out of the country 临时离境 55. flat rate 比例税率 56. withholding income tax 预提税 57. withholding at source 源泉扣缴 58. State Treasury 国库 59. tax preference 税收优惠 60. the first profit-making year 第一个获利年度 61. refund of the income tax paid on the reinvested amount 再投资退税 62. export-oriented enterprise 出口型企业 63. new and hi-tech enterprise 高新技术企业 64. Special Economic Zone 经济特区 65. Arm's length transaction 独立交易 66. Tax incentives 税收优惠 67. Non- deductible expenses 不可抵扣的费用 68. temporary differences 暂时性差异 69. non-taxable income 非应税收入

经济法常用词汇
1. common law普通法 2. judicial interpretation 司法解释 3. norm of civil law民法法律规范 4. principle of equality 平等原则 5. principle of free will 自愿原则 6. principle of justice公平原则 7. act 行为 8. omission 不作为 9. lawful act合法行为 10. unlawful act违法行为 11. right of claim 请求权 12. right of claim for real thing物上请求权 13. right of claiming cancellation 撤销权 14. right of termination终止权 15. right of defense 抗辩权 16. force majeure 不可抗力 17. capacity for act 行为能力 18. capacity of will 意思能力 19. civil act 民事行为 20. declaration of intention 意思表示 21. meeting of minds; consensus意思表示一致 22. perfect capacity for act 完全行为能力 23. restrictive capacity for act限制行为能力 24. incapacity for act无行为能力 25. individual business个体工商户 26. partnership合伙 27. partner 合伙人 28. partnership agreement 合伙协议 29. property of partnership 合伙财产 30. debt of partnership合伙债务 31. join partnership 入伙 32. withdrawal from partnership退伙 33. partnership business establishment合伙企业设立 34. partnership of legal person法人合伙 35. special partnership特别合伙 36. general partnership普通合伙 37. limited partnership有限合伙 38. civil partnership民事合伙 39. private enterprise; proprietorship私营企业 40. legal person法人 41. legal body of enterprise 企业法人 42. group of enterprise企业集团

43. affiliate enterprise关联企业 44. individual business establishment个人独资企业设立 45. solely state-owned enterprise 国有独资企业 46. Sino-foreign joint venture enterprise中外合资企业 47. Sino-foreign contractual enterprise中外合作企业 48. tort 侵权行为 49. fraud 欺诈 50. d

uress 胁迫 51. legal form concealing illegal intention 以合法形式掩盖非法目的 52. malicious collaboration 恶意串通 53. gross misunderstanding 重大误解 54. obvious unjust 显失公平 55. principal 本人 56. principal 被代理人 57. trustee 受托人 58. agent 代理人 59. statutory agent; legal agent 法定代理人 60. agent by mandate 委托代理人 61. designated agent 指定代理人 62. right of agency 代理权 63. act of agency 代理行为 64. agency by mandate委托代理 65. authorized agency有权代理 66. agency by estoppels; apparent agency 表见代理 67. nationality国籍 68. liability of breach of contract; responsibility of default 违约责任 69. limited liability有限责任 70. unlimited liability无限责任 71. joint and several liability连带责任 72. jus ad ram; right in ram; real right物权 73. real right system; right in ram system物权制度 74. the principal of One thing, One Right一物一权原则 75. principal of legality of right in ram物权法定主义 76. principal of public summons of right in ram 物权公示原则 77. jus rearm 物权法 78. property 物 79. current asset; floating asset 流动资产 80. movables; chattel动产 81. immovable; real estate 不动产 82. res cerate; a certain thing 特定物 83. genus; indefinite thing 种类物 84. original thing 原物 85. fruits 孳息 86. natural fruits 天然孳息

87. legal fruits 法定孳息 88. currency 货币 89. securities证券 90. classification of right in ram/real right物权分类 91. jus in re propriety; right of full ownership 自物权 92. dominium; ownership; title所有权 93. dominium utile; equitable ownership 占有权 94. right of use; right to use of 使用权 95. right to earnings; right to yields收益权 96. right of disposing; jusdispodendi处分权 97. possession in good faith 善意占有 98. malicious possession恶意占有 99. several possession按份共有 100. joint possession 共同共有 101. jus in re alien 他物权 102. real right for usufruct 用益物权 103. right to use; right of use使用权 104. right to the use of land 土地使用权 105. managerial authority; power of management经营权 106. right to contracted management 承包经营权 107. neighboring right; related right 相邻权 108. servitude; easement地役权 109. real right for security 担保物权 110. security for thing物的担保 111. warranty against defect of a thing物的瑕疵担保 112. hypothec; hypothecation; right to mortgage抵押权 113. creation of right to mortgage抵押权的设定 114. mortgagor 抵押人 115. mortgagee 抵押权人 116. collateral; estate under mortgage抵押标的物 117. registration of estate under mortgage抵押物登记 118. priority of mortgage抵押优先权 119. lien 留置权 120. general lien 一般留置权 121. special lien特别留置权 122. hypotheque; pledge; right of pledge 质权 123. jus in persona; right to give or procure; claim; creditor’s right债权 124.

creditor 债权人 125. debtor 债务人 126. debt; liability; obligation债务 127. payment of debt 债务的偿还 128. discharge of debt债务的偿清 129. guarantee of debt债务的担保 130. consolidation of debt 债务的合并

131. debt maturity 债务的给付日期 132. exemption of debt债务的免除 133. prime/principal obligation主债 134. accessory obligation 从债 135. joint obligation 连带之债 136. contractual obligation 合同之债 137. tort obligation 侵权行为之债 138. obligation of compensation for injury; obligation of damages 损害赔偿之 债 139. unjust enrichment不当得利 140. voluntary service无因管理 141. guarantee of obligation 债的担保 142. property guarantee财产担保 143. credit guarantee 信用担保 144. guarantor 保证人 145. contract of guaranty/surety ship 保证合同 146. guaranty bond; security deposit 保证金 147. earnest money; deposit 定金 148. liquidated damages违约金 149. liquidated damages by law法定违约金 150. liquidated damages by agreement 约定违约金 151. performance of obligation债的履行 152. misfeasance不当履行 153. discharge; satisfaction 清偿 154. debtor’s submission of the subject matter of obligation to competent authority 提存 155. intellectual property 知识产权 156. royalties 特许权使用费 157. intellectual property 智力成果 158. copyright 著作权 159. copyright 版权 160. copyright owner 著作权人 161. patent right 专利权 162. prior application rule 申请在先原则 163. invention and creation 发明创造 164. right of invention发明权 165. right of discovery发现权 166. patent application专利申请 167. objection to a patent 专利异议 168. patent gazette 专利公告 169. patent licensing agreement专利许可协议 170. know-how 专有技术 171. trademark right 商标权 172. commodity trademark 商品商标

173. trademark infringement 商标侵权 174. registered trademark 商标注册 175. anti-unfair competition law 反不正当竞争 176. consumer’s interest protection law消费者权益保护法 177. production liability law 产品责任法 178. consumer rights and into rests law消费者权益法 179. company law; corporate law公司法 180. company; corporation公司 181. limited liability company有限责任公司 182. company limited by shares股份有限公司 183. holding company 控股公司 184. group company 集团公司 185. joint venture company 合资公司 186. associated company; affiliated company联营公司 187. state-own company国营公司 188. state-owned company国有公司 189. national/domestic company本国公司 190. foreign company 外国公司 191. listed company 上市公司 192. parent company 母公司 193. subsidiary子公司 194. incorporation by stock floatation募集设立 195. floater; initiator发起人 196. name of company 公司名称 197. domicile of company公司住址 198. contribution; capita l subscription 出资 199. investment in cas

h现金出资 200. investment in kind实物出资 201. investment in industrial property right 工业产权出资 202. investment in non-patent technology 非专有技术出资 203. investment in labor 劳务出资 204. investment in hi-tech achievements高新技术成果出资 205. registered capital注册资本 206. paid-in capital 实缴资本 207. capital verification report 验资报告 208. certified public accountants会计师事务所 209. certified public accountant注册会计师 210. minimum capital system 最低资本额制度 211. articles of association; articles of incorporation; bylaw公司章程 212. incorporation; corporate registration公司登记 213. existence of company公司存续 214. merger and split of company公司合并分立 215. 购 corporate merger and acquisition公司并 216. corporate governance; company management 公司管理

217. company rectification 公司整顿 218. closure of business公司歇业 219. company composition公司和解 220. company dissolution公司解散 221. company liquidation公司清算 222. company winding-up公司清理 223. prospectus招股章程 224. shareholders’ meeting 股东大会 225. resolution of shareholders’ meeting股东大会决议 226. rule of procedure of shareholders’ meeting 股东大会议事规则 227. voting right; right to vote 表决权 228. director 董事 229. president/chairman of the board 董事长 230. chief executive officer(CEO) 首席执行官 231. executive director执行董事 232. managing director常务董事 233. board of directors董事会 234. responsibility system of the chief executive officer under the leadership of the board of directors董事会领导下的经理负责制 235. manager independent responsibility system经理独立负责制 236. supervisor监事 237. board of supervisors 监事会 238. common stock普通股 239. preferred stock 优先股 240. dividend 股息 241. bonus stock; dividend stock红股 242. legal accumulation fund 法定公积金 243. optional accumulation fund任意公积金 244. securities law 证券法 245. issuance of securities 证券发行 246. list securities; float an issue 证券上市 247. stock exchange 证券交易所 248. securities dealer证券商 249. securities company证券公司 250. consortium of underwriters证券承销商 251. underwriting contract 证券承销合同 252. securities broker证券经纪人 253. closing date交割日 254. securities supervision committee 证券监督委员会 255. law of negotiable instrument票据法 256. bill; commercial instrument商业票据 257. time bill;; long-dated bill 远期票据 258. matured bill 到期票据 259. sight bill即期票据

260. bill payable to order; note to order 记名票据 261. bearer instrument不记名票据 262. promissory note 本票 263. bill of exchange 汇票 264. ticket day发票日 265. date of draft/issue出票日 266. place of draft/issue发票地 267. bill to mature 票据到期日 268. sum of bill票据金额 2

69. face value票面价额 270. drawer 票据出票人 271. bill holder票据持票人 272. bill acceptor 票据承兑人 273. act on commercial paper 票据行为 274. honor a bill 承兑票据 275. negotiation票据议付 276. protest a bill 拒付票据 277. drawer 票据付款人 278. payer on commercial instrument票据支付人 279. bill collector 票据收款人 280. endorser of a bill票据背书人 281. endorsee 被背书人 282. bill guarantor 票据保证人 283. bill warrantee 票据被保证人 284. renewed recourse 再追索人 285. remote holder 前手 286. subsequent endorser后手 287. right of bill 票据权利 288. term of bill; tenor票据期限 289. debtor of commercial instrument 票据债务人 290. right of recourse追索权 291. exception to bill票据抗辩 292. loss of bill票据丧失 293. prescription of exchanges 票据时效

战略常用词汇
1.Macro environment: 宏观经济环境 2.Porter’s diamond model: 波特的钻石模型(研究国家竞争力) 3.Porter’s five forces analysis: 波特的五力模型 4.Industry: 行业 5.Sector: 部门，领域 6.Convergence:集中，趋同 7.SWOT: SWOT模型 8.Opportunity: 机会 9.Threat: 威胁 10.Strength: 优势 11.Weakness: 劣势 petitor: 竞争者 13.Product life cycle: 产品生命周期 14.Strategic group: 战略组群 15.Segmentation: 细分 16.Demand condition (also called diamond condition) 需求条件，又称钻石条件 17.Factor conditions 有利因素状况 18.Related and supporting industries 相关和支持性行业的存在 19.Firm strategy, structure and competitive rivalry within an industry 企业战略、 结构和同业竞争 20.Threat of new entrants 新进入者的威胁 21.Barrier to entry 进入壁垒 22.Power of supplier 供应商力量 23.Customer 客户 petitive rivalry between existing firms 现存企业间的竞争对手 25.Substitute product 替代产品 26.Value chain 价值链 27.Support or secondary value activities 辅助活动 28.Primary value activities 基本活动 29.Firm infrastructure 企业基础设施建设 30.Human resource management 人力资源管理 31.Technology development 技术开发 32.Procurement 采购 33.Inbound logistics 进货后勤 34.Operations 生产经营 35.Outbound logistics 发货后勤 36.Marketing and sales 市场营销 37.Service 服务 38.Margin 利润 39.Improved performance and added value 提升业绩和增加价值 40.Improved understanding of environmental pressure 更加深刻理解周边环境压力 41.Improved competitive position 提升竞争力

42.A creative process of change 创造性的变化过程 43.A target to motivate and improve operations 促进和改进营运的目标 44.Increased rate of organizational learning 提升组织学习程度 45.Functional structure 职能结构 46.Divisional structure (product division， geographical division)事业部结构(产 品事业部、地区事业部) 47.SBU (strategic business unit) 战略业务单元 48.Matrix organizat

ion 矩阵组织 49.Co-ordinated decisions and better management control, therefore less sub-optimizing (协调决策和管理控制，减少次优决策) 50.Conformity with overall objectives – goal congruence is more likely to be achieved(有助于整体目标的一致性) 51.Standardization (标准化) 52.Balance between functions, divisions, etc (在职能、事业部之间取得平衡) 53.Economy of scale (规模经济) 54.Top managers become better decision makers (高级管理层成为更好的决策者) 55.Speedier central decisions may be made in a crisis – delegation can be time-consuming. 面临危机可以较快地集中决策以便应对(分权则会浪费时间) 56.Those of lower rank experience reduce job satisfaction. (底层员工缺乏工作满 意度) 57.Senior management do not possess sufficient knowledge of all organizational activities. 高级管理层不能充分的知悉组织行为 58.Centralization places stress and responsibility onto senior management.(集权 制使高层领导承担较大压力和责任) 59.Subordinates experience restricted opportunity for career development toward senior management positions. (下属员工向上发展的职业机会有限) 60.Decisions often take considerable time. (决策往往花费较多之间) 61.Strategic apex 战略顶点 62.Techno structure 技术结构 63.Operating core 作业核心 64.Middle line 中间层 65.Support staff 支持性人员 66.Ideology 思想体系、意识形态 67.Risk acceptance 风险接受 68.Risk avoidance 风险规避 69.Risk mitigation 风险缓释 110.Risk transfer 风险转移 111. Operational risk 操作风险 112.Political risk 政治风险 113.Country risk 国家风险 114.Project risk 项目风险 115.Legal/compliance risk 法律/合规风险 116. Commodity risk 产品风险 117.Market risk (foreign exchange risk, interest rate risk) 市场风险(汇率风险、

利率风险) 118.Liquidity risk 流动性风险 119.Credit risk 信用风险 110.Strategic risk 战略风险 111.Reputation risk 声誉风险 112.Risk appetite 风险偏好 113.Risk attitude 风险态度 114.Risk tolerance 风险容限 115.Financial instrument 金融工具 116.Derivatives 衍生品 117.Hedging 对冲/套期 ting 净额 119.Forward contract 远期合约 120.Swap 掉期/互换 121.Options 期权 122.Call options 看涨期权 123.Put options 看跌期权 124.Futures 期货 125.Exercise price 行权价格 126.Elapse 失效、逾期 127.Expire 到期 128.Maturity 到期日 129.Spot rate 即期汇率 130.Forward rate 远期汇率 131.Premium/discount 升水/贴水 132.Interest rate 利率 133.Exchange rate 汇率 134.Floating rate 浮动利率 135.Fixed rate 固定利率