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Introduction

1.Comprehensive stage  綜合階段

2.auditing  審計(jì)

3.accounting  會(huì)計(jì)

4.corporate strategy and risk management  公司戰(zhàn)略與風(fēng)險(xiǎn)管理

5.financial management and cost management  財(cái)務(wù)成本管理

6.economic laws  經(jīng)濟(jì)法

7.taxtion laws  稅法

中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)新的職業(yè)道德規(guī)范

12.the partner rotation  合伙人輪換

13.Listed companies 上市公司

14. public interest entity  公眾利益實(shí)體

Unit one    Ethics

Integrity 誠(chéng)信

Independence 獨(dú)立     

objectivity客觀和公正

professional competence and due care專業(yè)勝任能力和應(yīng)有的關(guān)注

confidentiality保密

professional behavior 良好職業(yè)行為

Self-interest threat 自身利益的不利影響

Self-review threat自我評(píng)價(jià)的不利影響了；

Advocacy threat 過度推介的不利影響

Familiarity threat密切關(guān)系的不利影響

Intimidation threat 外在壓力的不利影響

Client acceptance 接受客戶關(guān)系

Engagement acceptance 承接業(yè)務(wù)

Changes in a professional appointment客戶變更委托

Conflicts of interest 利益沖突

Second opinions 第二次意見

Fees 收費(fèi)

Marketing professional services 專業(yè)服務(wù)營(yíng)銷

Gifts and hospitality 禮品和招待

Custody of client assets 保管客戶資產(chǎn)

Requirements for objectivity 對(duì)客觀和公正原則的要求

Audit and review engagements審計(jì)和審閱業(yè)務(wù)

Assurance engagements 鑒證業(yè)務(wù)

Networks and network firms 網(wǎng)絡(luò)和網(wǎng)絡(luò)事務(wù)所

Public interest entities公共利益實(shí)體

Related entities關(guān)聯(lián)實(shí)體

Corporate governance（公司）治理層

Documentation工作記錄

Engagement period業(yè)務(wù)期間

Mergers and acquisitions合并和收購(gòu)

Financial interests經(jīng)濟(jì)利益

Loans and guarantees貸款和擔(dān)保

Employment雇傭

Long association with an audit client 與審計(jì)客戶長(zhǎng)期存在業(yè)務(wù)關(guān)系

Preparing accounting records and financial statements編制會(huì)計(jì)記錄和財(cái)務(wù)報(bào)表

Recruiting services招聘服務(wù)

Overdue fees逾期收費(fèi)

Contingent fees或有收費(fèi)

Unit two     Accounting

Notes receivable 應(yīng)收票據(jù)

Provision for decline in the value of inventories 存貨跌價(jià)準(zhǔn)備

Investment property 投資性房地產(chǎn)

Accounts payable 應(yīng)付賬款

Long-term loans payable 長(zhǎng)期借款

Paid-in capital 實(shí)收資本

Capital surplus 資本溢價(jià)=capital premiums

Surplus reserves 資本公積

Undistributed profits 未分配利潤(rùn)

Owner’s equity 所有者權(quán)益

Comprehensive income 綜合收益

Research and development expense 研發(fā)費(fèi)用

Income tax expense 所得稅費(fèi)用

Finished goods 產(chǎn)成品

Work in progress  在產(chǎn)品

Constructions in progress 在建工程

Funds 基金

Intangible asses 無(wú)形資產(chǎn)

Trademarks 商標(biāo)

Patens 專利權(quán)

Liabilities 負(fù)債

Current liabilities 流動(dòng)負(fù)債

Accounts payable應(yīng)付賬款

Dividend payable 應(yīng)付股利

Sales revenue 銷售收入

Sales allowances 銷售折讓

Purchase expense 進(jìn)貨費(fèi)用

Employ welfare 員工福利

Investment income 投資收益

Donation income 捐贈(zèng)收入

Foreign exchange loss 匯兌損失

Business combination企業(yè)合并

Goodwill商譽(yù)

Financial instrument 金融工具

Provision 預(yù)計(jì)負(fù)債

Registered capital注冊(cè)資本

Impairment loss 資產(chǎn)減值損失

Share-based payment股份支付

Earnings Per Share (EPS)每股收益

Share option 期權(quán)

Initial measurement 初始計(jì)量

Subsequent measurement 后續(xù)計(jì)量

consideration 對(duì)價(jià)

capital reserve 資本公積

retained earning 留存收益

merger and acquisition 并購(gòu)（兼并和收購(gòu)）

Business combination under the same control 同一控制下的企業(yè)合并

Combining party 合并方

Combined party 被合并方

Combining date 合并日

Business combination under the different control 非同一控制下的企業(yè)合并

Acquirer 購(gòu)買方

Acquiree 被購(gòu)買方

Acquisition date 購(gòu)買日

cost method 成本法

equity method 權(quán)益法

acquisition method 購(gòu)買法

control 控制

joint control 共同控制

significant influence 重大影響

subsidiary 子公司

associate 聯(lián)營(yíng)企業(yè)

joint venture 合資（合營(yíng)）企業(yè)

step acquisition 多次收購(gòu)達(dá)到控制

non-controlling interest 少數(shù)股東權(quán)益

goodwill 商譽(yù)

negative goodwill 負(fù)商譽(yù)

adjusting entries 調(diào)整分錄

eliminate inter-company items 抵消公司間往來(lái)項(xiàng)目

Equity settled share based payment 以權(quán)益結(jié)算的股份支付

Cash settled share based payment以現(xiàn)金結(jié)算的股份支付

Option 股票期權(quán)

Grant date 授予日

Vesting period 等待行權(quán)期

Exercise date 行權(quán)日

Stock appreciation right 股票增值權(quán)

service condition 服務(wù)期限條件

performance condition 業(yè)績(jī)條件

Equity instrument 權(quán)益工具

Debt instrument 債務(wù)工具

Redeemable preference shares 可贖回優(yōu)先股

Compound instrument 復(fù)合工具

convertible loan stock可轉(zhuǎn)換債券

Held-to-maturity investments持有至到期投資

Loans and receivables貸款和應(yīng)收賬款

Available-for-sale financial assets可供出售金融資產(chǎn)

Financial asset at fair value through profit or loss 以公允價(jià)值計(jì)量變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn)

Financial assets held for trading 交易性金融資產(chǎn)

Derivative 衍生金融工具

Hedge 套期保值

Effective interest rate 實(shí)際利率

Amortized cost 攤余成本

Unit three        Auditing

Acceptable difference可接受差異

High levels of assurance高水平保證

Expert專家

Subsequent events日后事項(xiàng)

Material misstatement 重大錯(cuò)報(bào)

Walkthrough test穿行測(cè)試

Flow chart流程圖

Assertion 認(rèn)定

Existent存在

Occurrence 發(fā)生

Completeness 完整性

Valuable and allocation 計(jì)價(jià)和分?jǐn)?/SPAN>

Cut off截止

Accuracy準(zhǔn)確性

Inquiry詢問

Observation 觀察

Inspection檢查

Recalculation重新計(jì)算

Gross margin毛利

External audit外部審計(jì)

Reasonable assurance合理保證

Risk-oriented audit approach 風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)方法

Audit risk = material misstatement risk × detection risk

=inherent risk × control risk × detection risk

審計(jì)風(fēng)險(xiǎn)=重大錯(cuò)報(bào)風(fēng)險(xiǎn) × 檢查風(fēng)險(xiǎn)

=固有風(fēng)險(xiǎn) × 控制風(fēng)險(xiǎn) × 檢查風(fēng)險(xiǎn)

Assessing the risk of material misstatement 評(píng)估重大錯(cuò)報(bào)的風(fēng)險(xiǎn)

Fraud舞弊；欺詐

Error 錯(cuò)誤

Professional skepticism職業(yè)懷疑

Reasonable assurance合理保證

Test of control控制測(cè)試

Substantive procedure 實(shí)質(zhì)性程序

Audit evidence審計(jì)證據(jù)

Assertion認(rèn)定

Assessment 評(píng)估

Internal Control System內(nèi)部控制制度　

Omission漏報(bào)

Misstatement 錯(cuò)報(bào)

Materiality 重要性

Materiality level 重要性水平

Tolerable misstatement level可容忍錯(cuò)報(bào)的水平

Walkthrough tests 穿行測(cè)試

Tests of detail 細(xì)節(jié)測(cè)試

Analytical procedures 分析程序

Transaction cycle交易循環(huán)

Sales and trade receivables 銷售和收款

Purchase and trade payables 采購(gòu)和付款

Inventory and store存貨和倉(cāng)儲(chǔ)

Financing and investment籌資和投資

Analytical review分析性復(fù)核　　

Provision for doubtful debts壞賬準(zhǔn)備

Letter of Confirmation函證

Positive/negative confirmation積極/消極函證

Authorization 授權(quán)

Physical control 實(shí)物控制

Segregation of duties 職責(zé)分離

Letter of Engagement審計(jì)業(yè)務(wù)約定書

Assurance engagement and external audit鑒證業(yè)務(wù)和外部審計(jì)

Audit approach審計(jì)方法

Staffing人員安排

Deadline截止日期

Group Audit集團(tuán)審計(jì)　

Going concern永（持）續(xù)經(jīng)營(yíng)

Tolerable Error可容忍錯(cuò)誤

True and fair presentation真實(shí)公允反映

Types of opinion: unqualified opinion, qualified opinion, adverse opinion, disclaimer of opinion

審計(jì)意見類型：無(wú)保留意見，保留意見，否定意見，無(wú)法表示意見

Audit documentation: working paper審計(jì)記錄：工作底稿

Rely on the work of experts依靠專家工作

Internal audit內(nèi)部審計(jì)

Audit evidence審計(jì)證據(jù)

Population（樣本選取的）總體

Counting盤點(diǎn)

Subsequent events隨后事項(xiàng)（期后事項(xiàng)）

Quality control質(zhì)量控制

Management representation管理層聲明（書面聲明）

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

Corporate governance公司治理

Unit Four   Financial and Cost management

Perpetuity 永續(xù)年金

Advanced annuities 預(yù)付年金   annuity

Delayed annuities 遞延年金

Mean 均值

Variance 方差

Standard deviation 標(biāo)準(zhǔn)差

Normal Distribution 正態(tài)分布

Portfolio of securities 證券組合

Face value/par value面值

Yield to maturity 到期收益率

Interest rate利率

Nominal/stated interest rate票面利率

Maturity到期日

Expiry date到期日

Required rate of return要求的報(bào)酬率

CAPM: capital asset pricing model資本資產(chǎn)定價(jià)模型

Covariance and correlation 協(xié)方差和相關(guān)性

Diversifiable and non-diversifiable risks 可分散和不可分散風(fēng)險(xiǎn)

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

Risk premium風(fēng)險(xiǎn)溢價(jià)

WACC加權(quán)平均資本成本

Cost of debt債券資本成本

Cost of equity權(quán)益資本成本

Ordinary share普通股

Convertible debt可轉(zhuǎn)換債券

Equity beta: β equity權(quán)益貝塔系數(shù)

Redeem贖回

At par面值

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

DFL::財(cái)務(wù)杠桿系數(shù)degree of financing leverage

DTL:總杠桿系數(shù)degree of total leverage

Financial distress 財(cái)務(wù)困境

Dividend policy股利政策

Cash dividend 現(xiàn)金股利

Stock （scrip ） dividend 股票股利

Stock split 股票分割

Stock repurchase 股票回購(gòu)

Dividends grow at the long-term growth rate in earnings股利按長(zhǎng)期增長(zhǎng)率增長(zhǎng)

Payout ratio股利支付率

Residual dividend policy with all distribution in the form of dividend所有剩余均以股利形式發(fā)放的剩余股利政策

Regular-dividend-plus-extras policy正常股利加額股利外支付政策

Leasing 租賃

Convertibles 可轉(zhuǎn)換債券

Warrants 認(rèn)股權(quán)證

Preference shares 優(yōu)先股

Re-order再訂購(gòu)，重新訂購(gòu)

Lead-time訂貨至交貨的時(shí)間

Stock out庫(kù)存中斷；脫銷

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

Order cost訂貨成本

Hold cost持有成本

Large order discount大宗訂貨折扣

Marginal costing變動(dòng)成本法（邊際成本法）

Cost-volume-profit （CVP） 本量利分析

Marginal contribution邊際貢獻(xiàn)

Margin of safety安全邊際

Variable cost變動(dòng)成本

Fixed cost固定成本

Discretionary Fixed Cost 酌量性固定成本

Committed Fixed Cost 約束性固定成本

Initial public offering（IPO）首次公開發(fā)行股票

Stock market 股票市場(chǎng)

Debt ratio 資產(chǎn)負(fù)債率

Return on assets (ROA) 資產(chǎn)凈利率

Return on equity (ROE) 權(quán)益凈利率

Internal growth rate內(nèi)涵增長(zhǎng)率

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

Overall budget 全面預(yù)算

Capital asset pricing model (CAMP) 資本資產(chǎn)定價(jià)模型

Net present value (NPV) 凈現(xiàn)值

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

Cash dividend現(xiàn)金股利

Stock dividend股票股利

Liability dividend 債務(wù)股利

Performance evaluation 業(yè)績(jī)?cè)u(píng)價(jià)

Cost centre 成本中心

Profit centre 利潤(rùn)中心

Investment centre投資中心

Unit Five Corporate strategy and risk management

Macro-environment: 宏觀經(jīng)濟(jì)環(huán)境

Product life cycle: 產(chǎn)品生命周期

Porter’s five forces: 波特的五力模型

Threat of New Entrants行業(yè)新進(jìn)入者的威脅

Threat of Substitute Products替代品的威脅

Bargaining Power of customers購(gòu)買商的議價(jià)能力

Bargaining Power of Suppliers供應(yīng)商的議價(jià)能力

Competition/rivalry同業(yè)競(jìng)爭(zhēng)

Strategic group: 戰(zhàn)略組群

Segmentation: 細(xì)分

Porter’s diamond: 波特的鉆石模型

Convergence:集中，趨同

Resource audit 資源審計(jì)

SWOT: SWOT模型

Opportunity: 機(jī)會(huì)

Threat: 威脅

Strength: 優(yōu)勢(shì)

Weakness: 劣勢(shì)

Resources資源

Capability能力

Core competence 核心競(jìng)爭(zhēng)力

Functional structure 職能結(jié)構(gòu)

Divisional structure （product division， geographical division）

事業(yè)部結(jié)構(gòu)（產(chǎn)品事業(yè)部、地區(qū)事業(yè)部）

SBU （strategic business unit）戰(zhàn)略業(yè)務(wù)單元

Matrix organization 矩陣組織

增量預(yù)算（Incremental budgeting）

零基預(yù)算（Zero-based budgeting）

Political risk 政治風(fēng)險(xiǎn)

Country risk 國(guó)家風(fēng)險(xiǎn)

Project risk 項(xiàng)目風(fēng)險(xiǎn)

Legal/compliance risk 法律/合規(guī)風(fēng)險(xiǎn)

Operational risk 操作風(fēng)險(xiǎn)

Commodity risk 產(chǎn)品風(fēng)險(xiǎn)

Foreign exchange risk匯率風(fēng)險(xiǎn)

Floating rate 浮動(dòng)利率

Fixed rate 固定利率

Liquidity risk 流動(dòng)性風(fēng)險(xiǎn)

Credit risk 信用風(fēng)險(xiǎn)

Strategic risk 戰(zhàn)略風(fēng)險(xiǎn)

Reputation risk 聲譽(yù)風(fēng)險(xiǎn)

Risk appetite 風(fēng)險(xiǎn)偏好

Risk acceptance 風(fēng)險(xiǎn)接受

Risk avoidance 風(fēng)險(xiǎn)規(guī)避

Risk mitigation 風(fēng)險(xiǎn)緩釋

Risk transfer 風(fēng)險(xiǎn)轉(zhuǎn)移

Risk attitude 風(fēng)險(xiǎn)態(tài)度

Financial instrument 金融工具

Derivatives 衍生品

Hedging 對(duì)沖/套期

Forward contract 遠(yuǎn)期合約

Swap 掉期/互換

Options 期權(quán)

Call options 看漲期權(quán)

Put options 看跌期權(quán)

Futures 期貨

Exercise price 行權(quán)價(jià)格

Elapse 失效、逾期

Spot rate 即期匯率

Forward rate 遠(yuǎn)期匯率

Premium/discount 升水/貼水

Unit Six   Economic law

公司法律制度Company Law of the People's Republic of China

證券法律制度Securities Law of the People's Republic of China

破產(chǎn)法律制度Enterprise Bankruptcy Law of the People's Republic of China

合同法律制度Contract Law of the People's Republic of China

競(jìng)爭(zhēng)法律制度Law of the People's Republic of China for Countering Unfair Competition.

Partnership 合伙

Partner 合伙人

Company 公司

Security 證券

Limited liability Company 有限責(zé)任公司

Company limited by shares 股份有限公司

Listed company 上市公司

Chief executive officer (CEO) 首席執(zhí)行官

Common stock 普通股

Preferred stock 優(yōu)先股

Unit seven Tax law

Value added tax (VAT)增值稅法

Business tax營(yíng)業(yè)稅法

Enterprise income tax企業(yè)所得稅法

Individual income tax個(gè)人所得稅法

Tax Planning 稅務(wù)籌劃