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关重要 F undamental to users’ understanding of the financial 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管理层的专家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 whole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 competence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 risk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 procedures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外部专家 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 services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 Threats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 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 ratio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 even analysis) 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 flows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 method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 investment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 rati o 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 (Marketrisk/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)公司战略与风险管理低增长—强竞争地位的“现金牛”业务“Cash cow” position : slow growth - high competitiveness低增长—弱竞争地位的“瘦狗”业务“Dog” position : slow growth - low competitiveness高增长—低竞争地位的“问题”业务“Question mark” position : high growth - low competitiveness高增长—强竞争地位的“明星”业务“Star” position : high growth - high competitiveness放弃战略 Abandon strategy竞争环境分析 Analysis of competitive environment竞争对手分析 Analysis of competitors企业能力分析 Analysis of corporate competencies and capabilities 企业资源分析 Analysis of corporate resources宏观环境分析 Analysis of macro-environment市场需求分析 Analysis of market demand分析型战略 Analytical strategy审计委员会 Audit committee平衡计分卡 Balanced scorecard基准分析 Benchmarking analysis蓝海战略 Blue Ocean strategy波士顿矩阵 Boston matrix业务单位战略（竞争战略） Business (Competitive) strategy经营目标 Business objectives运营风险 Business risk业务单元 Business unit事业部制组织结构 Business unit organization structure战略变革 Change management in strategy内部信息传递 Communication of internal information全面风险管理 Comprehensive risk management收缩战略 Contraction strategy控制活动 Control activities控制环境 Control environment公司治理 Corporate governance总体战略 Corporate strategy成本领先战略 Cost leadership strategy惩治成本 Cost of punishment损失成本 Cost of total loss风险管理成本与效益 Costs and benefits of risk management信用风险 Credit risk文化与绩效 Culture and performance客户细分或市场细分事业部制结构 Customer segmentation/Market segmentation business structure消费动机Customer’s motivation负债和杠杆作用 Debt and gearing扁平型结构 Decentralized structure决策支持系统 Decision support system防御型战略 Defensive strategy制定风险管理策略 Development of risk management strategy发展战略 Development strategy钻石模型 Diamond model差异化战略 Differentiation strategy直接投资 Direct investment多元化并购 Diversified merger and acquisition多种经营战略 Diversified strategy垄断优势理论 Dominance advantage theory每股盈余或市净率 Earnings per share or price to book ratio效率 Efficiency生产要素Elements in production内部控制的要素 Elements of internal control创业型组织结构 Entrepreneurial organization structure自然环境风险 Environment risk股权投资 Equity investment评估成本 Evaluation cost事项识别 Event identification处置成本 Execution cost实地查验 Field inspection财务风险与经营风险的搭配 Financial risk and business risk内部控制的五大要素 Five elements in internal control产业五种竞争力 Five forces in the competitive approach集中化战略 Focus strategy紧缩与集中战略 Focused strategy职能制组织结构 Functional organization structure职能战略 Functional strategy资金活动 Fund-related activities全球化战略 Globalization strategy毛利率与净利润率 Gross profit margin and net profit margin增长型战略 Growth strategy开拓型战略 Growth strategy担保业务 Guarantee businessH型结构(控股企业／控股集团组织结构) H type organization structure (Holding company/Group organization structure)高经营风险与高财务风险搭配 High business risk, high financial risk高经营风险与低财务风险搭配 High business risk, low financial risk高长型结构 High growth structure横向并购 Horizontal merger and acquisition增量预算 Incremental budgeting产品生命周期 Industry life cycle产业风险 Industry risk信息与沟通 Information and communication一体化战略 Integrated strategy后向一体化战略 Integrated strategy - Backward前向一体化战略 Integrated strategy - Forward横向一体化战略 Integrated strategy - Horizontal纵向一体化战略 Integrated strategy - Vertical产业内现有企业的竞争 Intensity of industry rivalry密集型战略 Intensive strategy内部控制 Internal control多国本土化战略 International subsidiaries strategy国际战略 Internationalization strategy资源的不可替代性 Irreplaceable resources合资经营 Joint investment business准时生产系统 Just-in-time system(JIT)杠杆收购 Leveraged buy-out法律风险 Litigation risk长期目标 Long-term objective维持成本 Maintenance cost管理信息系统 Management information system市场开发——现有产品和新市场 Market development - existing product and new market市场渗透——现有产品和现有市场 Market penetration - existing product and existing market重要缺陷 Material deficiency矩阵制组织结构 Matrix organization structure风险度量 Measurement of risk公司战略的现代概念 Modern concept of corporate strategy监督 Monitoring风险管理的监督与改进 Monitoring and improvement of risk managementM型企业组织结构(多部门结构) Multi-divisional organization structure非杠杆收购 Non leveraged buy-out内部控制的目标 Objectives of internal control风险管理的目标 Objectives of risk management现场检查 On-site inspection运行缺陷 Operating deficiency操作风险 Operational risk期权合约 Options contracts组织管理能力 Organization management ability组织资源 Organization resources组织架构 Organization structure业务外包 Outsourcing信息系统外包 Out-sourcing of information system人员导向性 People-driven绩效评估 Performance evaluation资源的持久性 Persistence of the resources ownedPEST分析 PEST analysis政治风险 Political risk供应者、购买者讨价还价的能力 Power of buyers or suppliers预防成本 Prevention cost基本活动（又称主体活动） Primary activities内部控制的原则 Principles of internal control风险管理基本流程 Process of risk management采购业务 Procurement activities产品开发——新产品和现有市场 Product development - new product and existing market产品／品牌事业部制结构 Product/Brand business structure生产流程计划 Production process planning生产运营 Production and operation生产管理能力 Production management ability产能计划 Production plan盈利能力和回报率指标 Profitability and rate of return measurement质量管理 Quality management反应型战略 Reactive strategy相关多元化 Related diversification研究与开发 Research and development研发能力 Research and development ability已动用资本报酬率（投资回报率或净资产回报率） Return of capitalemployed(ROCE)/Return of investment(ROI)/Return of net assets(RONA) 转向战略 Reverse strategy激励和奖励机制 Reward and incentive system风险承担 Risk acceptance风险偏好 Risk appetite风险评估 Risk assessment风险规避 Risk avoidance风险补偿 Risk compensation风险控制 Risk control风险转换 Risk conversion风险转移 Risk transfer角色导向型 Role-driven证券投资 Securities investment重大缺陷 Significant deficiency稳定战略 Stable strategy利益相关者 stakeholders企业战略联盟 Strategic alliances战略分析 Strategic analysis外部环境分析 Strategic analysis – External environment战略业务单位组织结构 Strategic business unit organization structure(SBU）战略控制系统 Strategic control system战略群组 Strategic group战略目标 Strategic objective国际化经营的战略类型 Strategic options for international business 业绩计量 Strategic performance evaluation战略风险 Strategic risk内部环境分析 Strategy analysis - Internal environment发展战略 Strategy development战略实施 Strategy implementation战略管理过程 Strategy management process战略选择 Strategy selection继任计划 Succession planning技术风险 Technology risk潜在进入者的进入威胁 Threat of new entrants替代品的替代威胁 Threat of substitutes跨国战略 Transnational strategy非相关多元化 Unrelated diversification战略失效 Unsuccessful strategy价值链分析 Value chain analysis纵向并购 Vertical merger and acquisition零基预算 Zero-based budgeting经济法承诺 Acceptance收购人 Acquirer要约收购 Acquisition by offer上市公司收购 Acquisition of a listed company资产收购 Acquisition of assets实际出资人 Actual capital contributor实际控制 Actual control实际控制人 Actual controller临时报告 Ad hoc report管理人 Administrator入伙 Admission to a partnership代理/受托人 Agent协议转让 Agree to transfer合同变更 Alter of contract年度报告 Annual report关联交易 Associated transaction公司章程 Association of articles破产财产 Bankrupt property破产债权 Bankruptcy creditor破产费用 Bankruptcy expenses破产法 Bankruptcy Law基准日 Base date大宗交易 Block trading董事会 Board of directors监事会 Board of supervisors民事行为能力 Capacity for civil conducts 董事长 Chairperson of the board民事权利能力 Civil rights集体所有权 Collective ownership公司分立 Company demergers公司法 Company Law股份有限公司 Company limited公司合并 Company mergers经营者集中 Concentration of operators一致行动 Consistent act合同法 Contract Law承揽人/承包人 Contractor委托合同 Contracts for commission承揽合同 Contracts for work控股股东 Controlling shareholders可转换公司债券 Convertible bond协同行为 Coordinated behavior公司债券 Corporate bond信用评级 Credit rating债权人委员会Creditors’ committee债权人会议Creditors’ meeting违约金 Damages for breach of contract债务人财产Debtor’s property破产宣告 Declaration of bankruptcy减资 Decrease of capital故意 Deliberate intention标的物 Delivery of the object定金 Deposits注销登记 Deregistration董事 Directors清偿 Discharge持股权益披露Disclosure of shareholders’ interest 任意公积金 Discretionary reserve fund合同的解除 Dismissal of contract处分权 Disposal right解散 Dissolution新设分立 Division by new establishment赠与 Donation提存 Drawing选举权 Election rights发包人 Employer股权收购 Equities acquisition合同成立 Establishment of a contract核准 Examination and approval免责条款 Exclusion clauses执行董事 Executive directors除名 Expel临时股东大会 Extraordinary general meeting 不可抗力 Force majeure欺诈 Fraud无偿划拨 Free allotment股东大会 General meeting of shareholders普通合伙人 General partners普通合伙企业 General partnership enterprises 政府债券 Government bond重大过失 Gross fault保证人 Guarantor担保 Guaranty担保合同 Guaranty contracts保证期间 Guaranty period不动产 Immovable property/Real estate独立董事 Independent directors间接收购 Indirect takeover首次公开发行 Initial public offering(IPO)内幕交易 Insider trading资不抵债 Insolvency胁迫 Intimidation无效行为 Invalid activities出资义务 Investment obligation非公开发行 Issuance in a non-public manner连带责任保证 Joint and several liability guarantee 共同共有 Joint co-ownership正当理由 Justified reasons土地承包经营权 Land contractual operating rights 租赁物 Leased property法人财产权 Legal person property rights法定代理人 Legal representatives违约责任 Liability for breach of contract诉讼时效 Limitation of action有限责任公司 Limited liability company有限合伙人 Limited partner有限合伙企业 Limited partnership enterprise限定交易 Limited trading清算组 Liquidation committee清算义务人 Liquidation obligor上市公司 Listed company管理层收购 Management buyout强制要约 Mandatory offer操纵市场行为 Market rigging市场份额 Market share重大资产重组 Material assets reorganization吸收合并 Merger by absorption新设合并 Merger by consolidation少数股东权益 Minority shareholder rights垄断行为 Monopolistic practices。