注冊(cè)會(huì)計(jì)師考試職業(yè)能力綜合測(cè)試涉及的主要專(zhuān)業(yè)術(shù)語(yǔ)中英文

熱點(diǎn)專(zhuān)題：機(jī)考練習(xí)系統(tǒng)入口

　　審計(jì)

　　客戶(hù)關(guān)系和審計(jì)業(yè)務(wù)的接受與保持 Acceptance and continuance of client and audit

　　engagement

　　訪問(wèn)控制 Access controls

　　接觸信息/審計(jì)工作底稿 Access to information / Audit documentation

　　否定意見(jiàn) Adverse opinion

　　替代程序 Alternative procedures

　　分析程序 Analytical procedures

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

　　年度報(bào)告 Annual report

　　適用的財(cái)務(wù)報(bào)告框架 Applicable financial reporting framework

　　按照適用的財(cái)務(wù)報(bào)告編制基礎(chǔ)得到

　　恰當(dāng)會(huì)計(jì)處理和披露

　　Appropriately accounted for and disclosed in accordance

　　with the applicable financial reporting framework

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

　　認(rèn)定 Assertions

　　評(píng)估 Assess

　　保證 Assurance

　　審計(jì)調(diào)整 Audit adjustment

　　審計(jì)工作底稿 Audit documentation/Audit working paper

　　審計(jì)證據(jù) Audit evidence

　　審計(jì)檔案 Audit file

　　會(huì)計(jì)師事務(wù)所 Audit firm/Accounting firm

　　審計(jì)意見(jiàn) Audit opinion

　　審計(jì)計(jì)劃 Audit plan

　　審計(jì)風(fēng)險(xiǎn) Audit risk

　　審計(jì)抽樣(抽樣) Audit sampling (sampling)

　　注冊(cè)會(huì)計(jì)師(審計(jì)師) Auditor

　　注冊(cè)會(huì)計(jì)師與財(cái)務(wù)信息 Auditor and financial information

　　注冊(cè)會(huì)計(jì)師的老師 Auditor’s expert

　　注冊(cè)會(huì)計(jì)師的點(diǎn)估計(jì)或區(qū)間估計(jì) Auditor’s point estimate or auditor’s range

　　導(dǎo)致非無(wú)保留意見(jiàn)的事項(xiàng)段 Basis for modification paragraph

　　業(yè)務(wù)流程 Business process

　　(交易的)商業(yè)理由 Business rationale

　　經(jīng)營(yíng)風(fēng)險(xiǎn)業(yè)務(wù)風(fēng)險(xiǎn) Business risk

　　明顯微小 Clearly trivial

　　比較財(cái)務(wù)報(bào)表 Comparative financial statements

　　比較信息 Comparative information

　　被審計(jì)單位的互補(bǔ)性控制 Compensating controls of entity under audit

　　完整性 Completeness

　　對(duì)集團(tuán)具有財(cái)務(wù)重大性的單個(gè)組成部分

　　Components that are of individual financial significance

　　to the group

　　計(jì)算機(jī)輔助審計(jì)技術(shù) Computer-assisted audit techniques17

　　審計(jì)的前提條件 Conditions for an audit

　　詢(xún)證函 Confirmation

　　合并過(guò)程 Consolidation process

　　控制活動(dòng) Control activities

　　控制環(huán)境 Control environment

　　控制風(fēng)險(xiǎn) Control risk

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

　　公司治理 Corporate governance

　　對(duì)應(yīng)數(shù)據(jù) Corresponding figures

　　截止 Cut-off/As of (date)

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

　　財(cái)務(wù)報(bào)表批準(zhǔn)日 Date of the approval of the financial statements

　　審計(jì)報(bào)告日 Date of the auditor’s report

　　財(cái)務(wù)報(bào)表日 Date of the financial statements

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

　　檢查風(fēng)險(xiǎn) Detection risk

　　偏差 Deviations

　　無(wú)法表示意見(jiàn) Disclaimer of opinion

　　雙重目的測(cè)試 Dual-purpose test

　　強(qiáng)調(diào)事項(xiàng)段 Emphasis of matter paragraph

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

　　業(yè)務(wù)約定書(shū) Engagement letter

　　項(xiàng)目合伙人 Engagement partner

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

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

　　項(xiàng)目組 Engagement team

　　被審計(jì)單位的風(fēng)險(xiǎn)評(píng)估過(guò)程 Entity’s risk assessment process

　　評(píng)價(jià) Evaluate

　　可能導(dǎo)致對(duì)被審計(jì)單位持續(xù)經(jīng)營(yíng)能

　　力產(chǎn)生重大疑慮的事項(xiàng)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(xiàng) Exception

　　存在 Existence

　　有經(jīng)驗(yàn)的注冊(cè)會(huì)計(jì)師 Experienced auditor

　　專(zhuān)長(zhǎng) Expertise

　　信賴(lài)程度 Extent of reliance

　　函證 External confirmation

　　事實(shí)錯(cuò)報(bào)、判斷錯(cuò)報(bào)和推斷錯(cuò)報(bào) Factual misstatements, judgemental misstatements and

　　projected misstatements

　　財(cái)務(wù)報(bào)表 Financial statements

　　舞弊 Fraud

　　舞弊風(fēng)險(xiǎn)因素 Fraud risk factors

　　虛假財(cái)務(wù)報(bào)告 Fraudulent financial reporting

　　對(duì)財(cái)務(wù)報(bào)表使用者理解財(cái)務(wù)報(bào)表至 Fundamental to users’ understanding of the financial 18

　　關(guān)重要 statements

　　治理 Governance

　　集團(tuán) Group

　　集團(tuán)項(xiàng)目合伙人 Group engagement partner

　　集團(tuán)層面控制 Group-wide controls

　　歷史財(cái)務(wù)信息 Historical financial information

　　識(shí)別、評(píng)估和應(yīng)對(duì)重大錯(cuò)報(bào)風(fēng)險(xiǎn) Identify, assess and respond to risk of material

　　misstatement

　　無(wú)法獲取充分、適當(dāng)?shù)膶徲?jì)證據(jù) Inability to obtain sufficient appropriate audit evidence

　　后任注冊(cè)會(huì)計(jì)師 Incoming auditor

　　不一致 Inconsistency

　　獨(dú)立性 Independence

　　與財(cái)務(wù)報(bào)告相關(guān)的信息系統(tǒng) Information system relevant to financial reporting

　　審計(jì)的固有限制 Inherent limitation of audit

　　固有風(fēng)險(xiǎn) Inherent risk

　　首次審計(jì)業(yè)務(wù) Initial audit engagement

　　生成、記錄、處理和報(bào)告交易 Initiate, record, process and report transactions

　　詢(xún)問(wèn) Inquiry

　　檢查 Inspection

　　中期財(cái)務(wù)信息或報(bào)表 Interim financial information or statements

　　內(nèi)部審計(jì)師 Internal auditors

　　內(nèi)部控制 Internal control

　　內(nèi)部控制缺陷 Internal control deficiency

　　國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則 International Financial Reporting Standards

　　調(diào)查 Investigate

　　財(cái)務(wù)報(bào)表報(bào)出日 Issuance date of the financial statements

　　信息技術(shù)應(yīng)用控制 IT application controls

　　信息技術(shù)環(huán)境 IT environment

　　會(huì)計(jì)分錄和其他調(diào)整 Journal entries and other adjustments

　　會(huì)計(jì)分錄 Journal entry/entries

　　嚴(yán)重程度 Level of significance

　　上市公司實(shí)體 Listed entity

　　管理層 Management

　　管理層偏向 Management bias

　　管理層凌駕于控制之上 Management override of controls

　　管理當(dāng)局聲明書(shū) Management representation letter

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

　　responsibilities

　　管理層的老師 Management’s expert

　　重大類(lèi)別的交易、賬戶(hù)余額和披露 Material classes of transactions, account balances and

　　disclosure

　　重大不確定性 Material uncertainty

　　財(cái)務(wù)報(bào)表整體的重要性 Materiality for the financial statements as a whole19

　　侵占資產(chǎn) Misappropriation of assets

　　錯(cuò)報(bào) Misstatement

　　對(duì)事實(shí)的錯(cuò)報(bào) Misstatement of fact

　　非標(biāo)準(zhǔn)審計(jì)報(bào)告 Modified audit report

　　非無(wú)保留意見(jiàn) Modified opinion

　　監(jiān)控 Monitoring

　　對(duì)控制的監(jiān)督 Monitoring of controls

　　審計(jì)程序的性質(zhì)、時(shí)間安排和范圍 Nature, timing and extent of audit procedures

　　消極式函證 Negative confirmation

　　網(wǎng)絡(luò)事務(wù)所 Network firm

　　違反法律法規(guī) Non-compliance

　　未回函 Non-response

　　非抽樣風(fēng)險(xiǎn) Non-sampling risk

　　觀察 Observation

　　發(fā)生 Occurrence

　　期初余額 Opening balances

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

　　其他信息 Other information

　　其他事項(xiàng)段 Other matter paragraph

　　會(huì)計(jì)估計(jì)的結(jié)果 Outcome of an accounting estimate

　　超出正常經(jīng)營(yíng)過(guò)程 Outside the normal course of business

　　總體審計(jì)方案 Overall audit approach

　　總體審計(jì)策略 Overall audit strategy

　　總體結(jié)論 Overall conclusion

　　總體應(yīng)對(duì)措施 Overall responses

　　合伙人 Partner

　　實(shí)際執(zhí)行的重要性 Performance materiality

　　人員 Personnel

　　廣泛性 Pervasive

　　計(jì)劃活動(dòng) Planning activities

　　總體 Population/Overall

　　積極式函證 Positive confirmation

　　執(zhí)業(yè)人員 Practitioner

　　前任注冊(cè)會(huì)計(jì)師 Predecessor auditor

　　初步業(yè)務(wù)活動(dòng) Preliminary engagement activities

　　與管理層和治理層(如適用)責(zé)任相

　　關(guān)的執(zhí)行審計(jì)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(bào)財(cái)務(wù)報(bào)表 Prepare and present the financial statements

　　列報(bào)與披露 Presentation and disclosure

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

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

　　專(zhuān)業(yè)勝任能力 Professional competence20

　　職業(yè)判斷 Professional judgment

　　職業(yè)懷疑態(tài)度 Professional skepticism

　　業(yè)務(wù)執(zhí)行 Provision of service/Delivery of service

　　通常對(duì)決定財(cái)務(wù)報(bào)表中的重大金額

　　和披露有直接影響的法律法規(guī)的規(guī)

　　定

　　Provisions of laws and regulations generally recognized to

　　have a direct effect on the determination of material

　　amounts and disclosures in the financial statements

　　具有適當(dāng)資格的外部人員 Qualified external person

　　保留意見(jiàn) Qualified opinion

　　量化財(cái)務(wù)影響 Quantification of the financial impacts

　　合理保證(針對(duì)審計(jì)業(yè)務(wù)和質(zhì)量控

　　制)

　　Reasonable assurance (in the context of audit

　　engagements, and in quality control)

　　合理性測(cè)試 Reasonableness test

　　重新計(jì)算 Re-calculation

　　連續(xù)審計(jì)業(yè)務(wù) Recurring audit engagements

　　將認(rèn)定層次的審計(jì)風(fēng)險(xiǎn)降至可接受

　　的低水平

　　Reduce audit risk at the assertion level to an acceptably

　　low level

　　關(guān)聯(lián)方 Related parties

　　具有支配性影響的關(guān)聯(lián)方 Related parties with dominant influence

　　管理層以前未識(shí)別或未向注冊(cè)會(huì)計(jì)

　　師披露的關(guān)聯(lián)方關(guān)系或關(guān)聯(lián)方交易

　　Related party relationships or transactions that

　　management has not identified or disclosed to the auditor

　　按照等同于公平交易中通行的條款

　　執(zhí)行的關(guān)聯(lián)方交易

　　Related party transactions conducted on terms equivalent

　　to those prevailing in an arm’s length transaction

　　(審計(jì)證據(jù)的)相關(guān)性和可靠性 Relevance and reliability (of audit evidence)

　　相關(guān)職業(yè)道德要求 Relevant ethical requirements

　　剩余期間 Remaining period

　　重新執(zhí)行 Re-performance

　　管理層施加的限制 Restrictions imposed by management

　　復(fù)核(與質(zhì)量控制相關(guān)) Review (in relation to quality control)

　　權(quán)利與義務(wù) Rights and obligations

　　風(fēng)險(xiǎn)評(píng)估程序 Risk assessment procedures

　　重大錯(cuò)報(bào)風(fēng)險(xiǎn) Risk of material misstatement

　　財(cái)務(wù)報(bào)表層次和認(rèn)定層次的重大錯(cuò)

　　報(bào)風(fēng)險(xiǎn)

　　Risk of material misstatement at financial statement level

　　and at assertion level

　　樣本量 Sample size

　　抽樣 Sampling

　　抽樣風(fēng)險(xiǎn) Sampling risk

　　抽樣單元 Sampling unit

　　選擇和運(yùn)用會(huì)計(jì)政策 Selection and application of accounting policies

　　選取測(cè)試項(xiàng)目 Selection of items for testing

　　重要組成部分 Significant component

　　值得關(guān)注的內(nèi)部控制缺陷 Significant deficiencies in internal control

　　重大事項(xiàng) Significant matters

　　特別風(fēng)險(xiǎn) Significant risk21

　　重大非常規(guī)交易 Significant unusual transactions

　　特定的審計(jì)程序 Specified audit procedures

　　員工 Staff

　　統(tǒng)計(jì)抽樣 Statistical sampling

　　存貨盤(pán)點(diǎn) Stocktake

　　分層 Stratification

　　期后事項(xiàng) Subsequent events

　　實(shí)質(zhì)性分析程序 Substantive analytical procedure

　　實(shí)質(zhì)性程序 Substantive procedure

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

　　補(bǔ)充信息 Supplementary information

　　測(cè)試 Test

　　控制測(cè)試 Test of controls

　　細(xì)節(jié)測(cè)試 Test of details

　　特定類(lèi)別的交易、賬戶(hù)余額或披露的

　　一個(gè)或多個(gè)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(cuò)報(bào)的臨界值 Threshold for misstatements

　　可容忍錯(cuò)報(bào) Tolerable misstatement

　　可容忍偏差率 Tolerable rate of deviation

　　趨勢(shì)分析法、比率分析法、合理性測(cè)

　　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(cuò)報(bào) Uncorrected misstatements

　　標(biāo)準(zhǔn)審計(jì)報(bào)告 Unmodified audit report

　　無(wú)保留意見(jiàn) Unqualified opinion

　　計(jì)價(jià)與分?jǐn)?Valuation and allocation/amortization

　　穿行測(cè)試 Walk-through test

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

　　書(shū)面聲明 Written representation

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職業(yè)道德

　　可接受的水平 Acceptable level

　　廣告 Advertising

　　過(guò)度推介 Advocacy

　　承擔(dān)管理層職責(zé) Assume management responsibilities

　　鑒證客戶(hù) Assurance client

　　鑒證業(yè)務(wù) Assurance engagement

　　鑒證業(yè)務(wù)項(xiàng)目組 Assurance team

　　審計(jì)客戶(hù) Audit client

　　審計(jì)業(yè)務(wù) Audit engagement

　　審計(jì)項(xiàng)目組 Audit team

　　近親屬 Close family

　　密切私人關(guān)系 Close personal relationship

　　保密 Confidentiality

　　利益沖突 Conflicts of interest

　　或有收費(fèi) Contingent fee

　　冷卻期 Cooling off period

　　現(xiàn)任會(huì)計(jì)師 Current accountant/auditor

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

　　董事或高級(jí)管理人員 Director or senior officer/senior management

　　應(yīng)有的關(guān)注 Due care

　　消除或降低不利影響 Eliminate or reduce threats

　　項(xiàng)目合伙人 Engagement partner

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

　　項(xiàng)目組 Engagement team

　　外部老師 External expert

　　密切關(guān)系 Familiarity

　　經(jīng)濟(jì)利益 Financial interests

　　歷史財(cái)務(wù)信息 Historical financial information

　　直系親屬/ 主要近親屬 Immediate family

　　獨(dú)立性 Independence

　　從實(shí)質(zhì)上和形式上保持獨(dú)立性 Independence of mind, Independence in appearance

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

　　誠(chéng)信 Integrity

　　外在壓力 Intimidation/Pressure

　　關(guān)鍵審計(jì)合伙人 Key audit partner

　　上市實(shí)體 Listed entity

　　長(zhǎng)期存在業(yè)務(wù)關(guān)系 Long association (with an audit client)

　　嚴(yán)重虛假或誤導(dǎo)性的陳述 Materially false or misleading statement

　　非鑒證服務(wù) Non-assurance services

　　客觀和公正性 Objectivity

　　專(zhuān)業(yè)服務(wù) Professional services23

　　擬接受的客戶(hù) Prospective client

　　公眾利益實(shí)體 Public interest entity

　　關(guān)聯(lián)實(shí)體 Related entity

　　審閱客戶(hù) Review client

　　審閱業(yè)務(wù) Review engagement

　　審閱項(xiàng)目組 Review team

　　輪換 Rotation

　　防范措施 Safeguards

　　自身利益 Self-interest

　　自我評(píng)價(jià) Self-review

　　重要且密切的商業(yè)關(guān)系 Significant and close business relationship

　　特殊目的財(cái)務(wù)報(bào)表 Special purpose financial statements

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

　　不利影響、威脅 Threats24

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　　稅法

　　兼營(yíng) Also engaged in

　　應(yīng)計(jì)稅款 Accrued tax

　　從價(jià)稅 Ad valorem tax

　　加計(jì)扣除 Additional deduction

　　附加稅 Additional tax/Surcharge

　　所得額調(diào)整 Adjustment of income

　　稅后所得 After-tax income

　　準(zhǔn)予扣除數(shù) Allowable deductions

　　稅收可抵免額 Allowable tax credit

　　從量定額 Amount based on quantity

　　增值額 Amount of appreciation/Value added

　　銷(xiāo)售額 Amount of sales

　　抵免稅額 Amount of tax credit

　　應(yīng)納稅所得額 Amount of taxable income

　　扣除項(xiàng)目金額 Amount of the deductions

　　適用稅額 Applicable tax amount

　　適用稅率 Applicable tax rates

　　計(jì)稅成本 Assessable cost

　　核定所得額 Assessable income

　　平均成本利潤(rùn)率 Average cost-plus margin rate

　　平均銷(xiāo)售價(jià)格 Average sales price

　　營(yíng)業(yè)稅 Business tax

　　偶然所得 Casual income

　　所得項(xiàng)目 Category of income

　　組成計(jì)稅價(jià)格 Composite taxable price

　　本納稅年度 Current tax year

　　所得稅申報(bào) Declaration of income tax

　　扣除項(xiàng)目 Deductible items

　　免稅項(xiàng)目扣除 Deduction of the tax exemption item

　　契稅 Deed tax

　　視同銷(xiāo)售 Deemed sales/sales equivalent

　　免除納稅義務(wù) Discharge of tax obligation

　　應(yīng)稅商品 Dutiable goods

　　納稅義務(wù) Duty of tax payment

　　權(quán)益性投資收益 Earning from equity investments

　　雇員福利，職工福利 Employee benefit

　　企業(yè)所得稅 Enterprise income tax

　　國(guó)外所得收入 Foreign earned income

　　一般納稅人 General taxpayer

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

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

　　勞務(wù)所得 Income from labor service

　　財(cái)產(chǎn)租賃所得 Income from leasing of property

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

　　轉(zhuǎn)讓財(cái)產(chǎn)所得 Income from property transfer

　　工資薪金所得 Income from wages, salaries

　　財(cái)產(chǎn)轉(zhuǎn)讓收入 Income from property transfer

　　所得稅抵免 Income tax credit

　　申報(bào)繳納所得稅 Income tax declaration

　　應(yīng)納所得稅 Income tax payable

　　接受捐贈(zèng)所得 Income from donation

　　個(gè)人所得稅 Individual income tax

　　增值稅進(jìn)項(xiàng)稅額 Input value added tax

　　非正常損失 Irregular loss

　　滯納金 Late fee

　　清算所得稅 Liquidation income tax

　　最低應(yīng)納稅所得額 Minimum taxable income

　　增值稅起征點(diǎn) Minimum threshold of value-added Tax

　　混合銷(xiāo)售行為 Mixed sales activities

　　所得稅前凈所得 Net income before income tax

　　稅后凈利潤(rùn) Net profit after tax

　　非貨幣資產(chǎn) Non-monetary asset

　　不征稅收入 Non-taxable income

　　不計(jì)入征稅范圍 Not included in the scope of taxable activities

　　財(cái)產(chǎn)原值 Original value of the property/ Cost of property

　　當(dāng)期銷(xiāo)項(xiàng)稅額 Output tax for the period

　　增值稅銷(xiāo)項(xiàng)稅額 Output value added tax

　　滯納稅款/欠稅 Overdue tax

　　應(yīng)補(bǔ)繳稅款 Payment of tax in arrears

　　累進(jìn)稅率 Progressive tax rate

　　比例稅率 Proportional tax rate

　　公益性捐贈(zèng) 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(xiāo)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(xiàng)目 Special deductible items

　　特殊性稅務(wù)處理 Special tax treatment

　　印花稅 Stamp tax

　　應(yīng)征稅額 Tax accrued

　　稅額 Tax amounts 26

　　稅基/計(jì)稅依據(jù) Tax base

　　稅種 Tax category

　　消費(fèi)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(xiàng)目 Tax deductible items

　　稅收減免 Tax deduction or exemption

　　計(jì)稅差異 Tax differences

　　到期應(yīng)納稅款 Tax due

　　漏稅/逃稅 Tax evasion

　　免稅 Tax exemption

　　納稅申報(bào) Tax filing

　　本期稅額 Tax for the period/year

　　已納稅額 Tax paid

　　應(yīng)納稅額 Tax payable

　　納稅期限 Tax payment deadline

　　稅率 Tax rate

　　減稅 Tax reduction

　　退稅 Tax refund

　　稅收附加 Tax surcharge

　　起征點(diǎn) Tax threshold

　　計(jì)稅價(jià)格 Tax value/Taxable price

　　減免稅額 Tax amount deducted

　　應(yīng)稅所得 Taxable income

　　應(yīng)稅項(xiàng)目 Taxable item

　　納稅期間 Taxable period

　　對(duì)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(rùn) Tax-exempt profit

　　含稅價(jià)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(chē)船稅 Vehicle and vessel tax

　　車(chē)輛購(gòu)置稅 Vehicle purchase tax

　　扣繳義務(wù)人 Withholding agent

　　代扣代繳稅款 Withholding and remitting tax

　　預(yù)提所得稅 Withholding income tax

　　零稅率 Zero tax rate 27

   2013年注冊(cè)會(huì)計(jì)師考試《職業(yè)能力綜合測(cè)試》試題及答案匯總

   2012年注冊(cè)會(huì)計(jì)師綜合階段考試真題及答案解析匯總

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　　財(cái)務(wù)成本管理

　　應(yīng)收賬款周轉(zhuǎn)次數(shù) Accounts receivable turnover

　　應(yīng)收賬款周轉(zhuǎn)天數(shù) Accounts receivable turnover days

　　取得成本 Acquisition cost

　　實(shí)際增長(zhǎng)率 Actual growth rate

　　實(shí)際利率 Actual interest rate

　　配股后每股價(jià)格 After-allotment price per share

　　配股權(quán)價(jià)值 Allotment option value

　　配股價(jià)格 Allotment price

　　預(yù)付年金(即付年金、期初年金) Annuity due

　　會(huì)計(jì)報(bào)酬率法 Accounting rate of return(ARR)

　　平均交貨時(shí)間 Average delivery time

　　貝塔(β)系數(shù) Beta coefficient

　　債券評(píng)級(jí) Bond rating

　　債券估價(jià) Bond valuation

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

　　盈虧臨界點(diǎn) Break-even point

　　保險(xiǎn)儲(chǔ)備(安全存量) Buffer inventory

　　資本支出 Capital expenditure

　　持有成本 Carrying cost

　　現(xiàn)金預(yù)算 Cash budget

　　現(xiàn)金股利 Cash dividend

　　現(xiàn)金流量利息保障倍數(shù) Cash flow interest coverage ratio

　　經(jīng)營(yíng)活動(dòng)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(bǔ)償性余額 Compensating balance

　　復(fù)利 Compound interest

　　全面預(yù)算 Comprehensive budget

　　企業(yè)價(jià)值評(píng)估 Corporate valuation

　　成本性態(tài) Cost behavior

　　成本中心 Cost centre

　　成本的歸集和分配 Cost collection and allocation

　　資本成本 Cost of capital

　　稅后債務(wù)成本 Cost of debt after tax

　　成本差異 Cost variance

　　平息債券 Coupon bond

　　債券票面利率 Coupon interest rate

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

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

　　流動(dòng)比率 Current ratio28

　　本期收入乘數(shù) Current sales multiplier

　　債務(wù)市場(chǎng) Debt market/Bond market

　　資產(chǎn)負(fù)債率 Debt-to-asset ratio

　　產(chǎn)權(quán)比率 Debt-to-equity ratio

　　股利宣告日 Declaration date

　　財(cái)務(wù)杠桿系數(shù) Degree of financial leverage(DFL)

　　直接租賃 Direct leasing

　　折現(xiàn)率 Discount rate

　　純貼現(xiàn)債券(零息債券) Discounted bond (Zero coupon bond)

　　股利支付率 Dividend payout ratio

　　經(jīng)營(yíng)杠桿系數(shù) Degree of operating leverage(DOL)

　　股價(jià)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(rùn) Earnings before interests and taxes(EBIT)

　　經(jīng)濟(jì)訂貨量 Economic order quantity(EOQ)

　　每股盈余稀釋 EPS dilution

　　每股盈余無(wú)差別點(diǎn)法 EPS indifferent point method(EBIT-EPS break evenanalysis)

　　每股盈余最大化 EPS maximization

　　每股盈余 Earnings per share(EPS)

　　權(quán)益乘數(shù) Equity multiplier

　　股權(quán)價(jià)值 Equity value

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

　　除息日 Ex-dividend date

　　執(zhí)行價(jià)格 Exercise price/Strike price

　　外部融資銷(xiāo)售增長(zhǎng)比 External financing needed to sales growth ratio

　　融資租賃 Financial lease/Capital lease

　　財(cái)務(wù)估價(jià) Financial valuation

　　完工產(chǎn)品 Finished goods

　　固定預(yù)算 Fixed budget

　　彈性預(yù)算 Flexible budget

　　浮動(dòng)利率 Floating interest rate

　　浮動(dòng)優(yōu)惠利率 Floating prime interest rate

　　債務(wù)現(xiàn)金流量 Free cash flows of creditors

　　股權(quán)現(xiàn)金流量 Free cash flows of equity

　　實(shí)體現(xiàn)金流量 Free cash flows of firm

　　復(fù)利終值系數(shù) FV interest factor

　　預(yù)付年金終值系數(shù) FV interest factor of annuity due

　　終值 Future value(FV)

　　管理費(fèi)用 General and administrative expense

　　持續(xù)經(jīng)營(yíng)價(jià)值 Going concern value

　　毛租賃 Gross lease

　　營(yíng)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(zhǎng)率 Internal growth rate

　　內(nèi)部轉(zhuǎn)移價(jià)格 Internal transfer price

　　內(nèi)在市銷(xiāo)率 Intrinsic sales multiplier

　　內(nèi)在價(jià)值 Intrinsic value

　　存貨周轉(zhuǎn)次數(shù) Inventory turnover

　　存貨周轉(zhuǎn)天數(shù) Inventory turnover days

　　投資中心 Investment center

　　內(nèi)含報(bào)酬率法 Internal rate of return(IRR)

　　非相關(guān)成本 Irrelevant cost

　　發(fā)行價(jià)格 Issuance price

　　租賃期 Lease term

　　租賃資產(chǎn) Leasehold property

　　承租人 Lessee

　　出租人 Lessor

　　杠桿貢獻(xiàn)率 Leverage contributing ratio

　　杠桿租賃 Leverage lease

　　清算價(jià)值 Liquidation value

　　短期償債能力比率 Liquidity ratios

　　長(zhǎng)期債券 Long-term bond

　　制造費(fèi)用預(yù)算 Manufacturing overhead budget

　　邊際貢獻(xiàn)率 Marginal contribution ratio

　　市場(chǎng)組合 Market portfolio

　　市場(chǎng)價(jià)格 Market price

　　市價(jià)稀釋 Market price dilution

　　市場(chǎng)風(fēng)險(xiǎn)溢價(jià) Market risk premium

　　債券到期日 Maturity date

　　市場(chǎng)增加值 Market value added(MAV)

　　最大最小法 Maximin method

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

　　股東財(cái)富最大化 Maximization of shareholders’ wealth

　　混合成本 Mixed cost

　　互斥項(xiàng)目 Mutually exclusive projects/events

　　流通債券 Negotiable bond

　　凈財(cái)務(wù)杠桿 Net financial leverage

　　凈租賃 Net lease

　　營(yíng)業(yè)現(xiàn)金凈流量 Net operating cash flows

　　銷(xiāo)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(yíng)租賃 Operating lease

　　經(jīng)營(yíng)杠桿 Operating leverage

　　機(jī)會(huì)成本 Opportunity cost

　　期權(quán)價(jià)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(yíng)資產(chǎn)銷(xiāo)售百分比 Percentage of operating assets to sales

　　經(jīng)營(yíng)負(fù)債銷(xiāo)售百分比 Percentage of operating liabilities to sales

　　銷(xiāo)售百分比法 Percentage-of-sales method

　　期間成本 Period cost

　　定期預(yù)算 Periodic budget

　　永久債券 Perpetual bond

　　永續(xù)年金 Perpetuity

　　優(yōu)先股 Preferred stock

　　現(xiàn)值指數(shù) Present value index

　　產(chǎn)品成本預(yù)算 Product cost budget

　　生產(chǎn)預(yù)算 Production budget

　　生產(chǎn)成本 Production cost

　　制造費(fèi)用 Production overhead

　　利潤(rùn)中心 Profit center

　　利潤(rùn)最大化 Profit maximization

　　項(xiàng)目特有風(fēng)險(xiǎn) Project-specific risk

　　公開(kāi)增發(fā) Public offering

　　復(fù)利現(xiàn)值系數(shù) PV interest factor

　　預(yù)付年金現(xiàn)值系數(shù) PV interest factor of annuity due

　　現(xiàn)值 Present value(PV)

　　速動(dòng)比率 Quick ratio

　　股權(quán)登記日 Record date

　　共同年限法 Replacement chain (common life) approach

　　必要報(bào)酬率 Required rate of return

　　剩余股利政策 Residual dividend policy

　　剩余權(quán)益收益 Residual equity income

　　剩余凈金融支出 Residual net financial expenditure

　　剩余經(jīng)營(yíng)收益 Residual operating income

　　責(zé)任中心 Responsibility center

　　利潤(rùn)留存率 Retention ratio

　　權(quán)益凈利率 Return on equity

　　投資報(bào)酬率 Return on investment31

　　收入中心 Revenue center

　　無(wú)風(fēng)險(xiǎn)利率 Risk-free interest rate

　　無(wú)風(fēng)險(xiǎn)報(bào)酬率 Risk-free rate of return

　　安全邊際率 Safety margin ratio

　　銷(xiāo)售預(yù)算 Sales budget

　　銷(xiāo)售費(fèi)用 Sales expense

　　銷(xiāo)售預(yù)測(cè) Sales forecast

　　銷(xiāo)售增長(zhǎng)率 Sales growth rate

　　代銷(xiāo) Sales on commission

　　銷(xiāo)售數(shù)量 Sales volume

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

　　短缺成本 Shortage cost

　　證券市場(chǎng)線 Security market line(SML)

　　標(biāo)準(zhǔn)成本 Standard cost

　　股票股利 Stock dividend

　　股價(jià)最大化 Stock price maximization

　　股票回購(gòu) Stock repurchase

　　股票分割 Stock split

　　儲(chǔ)存成本 Storage cost

　　沉沒(méi)成本 Sunk cost

　　可持續(xù)增長(zhǎng)率 Sustainable growth rate

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

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

　　時(shí)間溢價(jià) Time premium

　　貨幣的時(shí)間價(jià)值 Time value of money

　　固定成本總額 Total fixed cost

　　標(biāo)的資產(chǎn) Underlying assets

　　包銷(xiāo) Underwrite

　　單位銷(xiāo)售價(jià)格 Unit sales price

　　單位變動(dòng)成本 Unit variable costs

　　股價(jià)上行乘數(shù) Upstream price multiplier

　　變動(dòng)成本率 Variable cost ratio

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

　　營(yíng)運(yùn)資本投資 Working capital investment

　　在產(chǎn)品 Work-in-progress

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

   2013年注冊(cè)會(huì)計(jì)師考試《職業(yè)能力綜合測(cè)試》試題及答案匯總

   2012年注冊(cè)會(huì)計(jì)師綜合階段考試真題及答案解析匯總

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