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词汇篇 1.1 公司战略与风险管理高频词汇StrategyCustomerCommunicationManageStructureObjectiveCostAnalysisleadershipOperationMarketPerformanceRiskGrowthDevelopInvestBusinessDiversifyControlProductCompeteBudgetCorporateOrganizationInternationalIndustryIntegrate Strategy n 战略、策略 词性：strategic adj 战略上的、战略的 词组：Abandon Strategy 放弃战略Analytical Strategy 分析型战略Blue Ocean strategy蓝海战略Business （Competitive）strategy业务单位战略（竞争战略）Focus strategy 集中化战略Focused strategy紧缩与集中战略contraction strategy 收缩战略Change management in strategy 战略变革Corporate strategy总体战略Cost leadership strategy成本领先战略Defensive strategy防御型战略Differentiation strategy 差异化战略Development of risk management strategy制定风险管理策略Development strategy发展战略Diversified strategy多种经营战略Strategic alliances 企业战略联盟Strategic analysis 战略分析Strategic control system 战略控制系统/体系 例句：Trade discounts may be used as a competitive strategy to secure customer loyalty.商业折扣可以用作维护顾客忠诚度的一种竞争策略。Sth be used to do sth 某物用于做某事 Manage v 管理、经营 词性： management n管理、经营；管理人员manager管理者、经理； managing adj 管理的 词组：Strategy management 战略管理Strategy management process 战略管理流程Financial management 财务管理Risk management 风险管理Quality management质量管理Management information system 管理信息系统Organization management ability 组织管理能力Production management ability 生产管理能力 例句：Thanks to the efforts of our managers and employees, we have been able to establish our brand image in the market.由于我们全体员工的共同努力，我们在市场上建立了良好的品牌形象。由于：thanks to/for, due to, because of, owing to, as a result of. Risk risk n 风险 vt 冒的危险 词性： risky adj有风险的、危险的risk-free 无风险的 词组：Risk management 风险管理 Credit risk 信用风险Strategic risk 战略风险 Technology risk 技术风险Operational risk 操作风险 Business risk 商业风险Environment risk 自然环境风险 Political risk 政治风险High business risk, high financial risk高经营风险与高财务风险搭配Litigation risk 法律风险 Measurement of risk 风险度量Risk acceptance 风险承担 Risk avoidance 风险规避Risk assessment 风险评估 Risk appetite 风险偏好Risk compensation 风险补偿 Risk control 风险控制Risk conversion 风险转换 Risk transfer 风险转移 例句Banks can minimize their credit risk by vetting borrowers carefully.银行可以通过核查借贷者的状况来让信用风险最小化。You can invest your money in a mutual fund that owns a number of stocks and spreads risks and is professionally managed.你可以将你的钱投资到组合基金，那些基金包括好几种股票，可以分散风险，还能方便管理。 Control n 控制 vt 控制、管理 词性： Controllable adj 可控制的、可管理的Controlling adj 控股的Controller n 财务主管 词组：Internal control 内部控制Control activities 控制活动Control environment 控制环境Risk control 风险控制Strategic control system 战略控制系统 例句Strategic control is the last and indispensable part of strategic management.战略控制是战略管理的最后一环，也是不可缺少的关键一环。 Structure n 建筑物；结构；机构v 建造；构成；组织 词性 Struct（词根）n 结构、结构体structuring n 结构化restructure v 重建；调整infrastructure n 基础设施 词组：Entrepreneurial organization structure 创业型组织结构Functional organization structure 职能制组织结构H type organization structure （Holding company/Grouporganization structure） H 型结构（控股企业控股集团组织结构）High growth structure 高长型结构Matrix organization structure 矩阵制组织结构Multi-divisional organization structure M 型企业组织结构（多部门结构）Organization structure 组织架构Product/Brand business structure产品品牌事业部制结构 例句A functional structure is more efficient, but it also has big drawbacks.职能化结构更为高效，但也有其明显缺陷。缺陷、不完美：defect, deficiency, flaw, imperfection缺点：disadvantage, weakness, weak point, demerit/merit Economy n 节约；经济 词性：economic adj 经济的，经济学的economical adj 经济的；节约的economist n 经济学家词组：macroeconomics 宏观经济学microeconomics 微观经济学 例句It is easy to boost the economy with lots of government spending. 用大量的政府支出来助推经济是很容易办到的。It is adj. to do sth. 做某事是adj. Market m:kit n 市场、证券市场 v 出售、推销 词性 marketing 营销、经销 词组market share 市场份额 capital market 资本市场market analysis 市场分析 market development 市场开发market penetration 市场渗透market segmentation 市场细分 segment reports分部报告niche market 小众市场 market risk 市场风险marketing mix 营销组合 marketing planning 营销策划over-the-counter market（OTC market）场外交易市场 例句Volatility is an intrinsic characteristic of the security market波动性是证券市场的一项内在特征。引申：-前缀Vol- 带有波动性含义，如Volume；前缀 in-带有内部含义,如internal; 前缀ex-带有外部含义,如external-Character性格、特征 VS characteristic 特征-Capital market: primary and secondary/security market Business biznis n 商业；业务；交易；事情 adj 商业的 词性 Businessman 生意人（注意复数形式Businessmen ） 词组 business cycle 商业周期 （联想bi-cycle）business risk 经营风险，商业风险business （Competitive） strategy 业务单位战略（竞争战略）business objectives 经营目标 business risk运营风险business unit业务单元/事业部制business unit organization structure 事业部制组织结构Strategic business unit organization structure（SBU）战略业务单位组织结构Product/Brand business unit organization structure 产品品牌事业部制结构Strategic options for international business国际化经营的战略类型 例句Star Group plans to expand its investment management business through internal development instead of through acquisitions.星星集团计划通过内部发展的方式而不是通过收购的方式来扩张其投资管理业务。merger and acquisition企业并购而不是：instead of, rather than, other than, “, not” Growth n 增长；成长阶段； 词性 grow v 增长；逐渐成长；种植Growing adj 成长的Grow 过去式:grew 过去分词: grown 词组sales growth 销售增长slow growth 低增长 high growth 高增长Growth strategy 增长型战略/开拓型战略High growth structure 高长型结构Growth n 增长；成长阶段； 例句Four major stages in the product life cycle have been identified: introduction, growth, maturity and decline.已经确定，产品的生命周期可以划分为四个阶段：引入期、成长期、成熟期和衰退期。引申确定v confirm, ensure, ascertain, determine确定的 adj confirmed, ensured, certain, determined, definite Cost n, v 成本；花费 词性 costly adj.昂贵的，代价高的 词组 Borrowing costs cost advantage 成本优势cost leadership 成本领先战略switching cost 转换成本 unit cost单位成本 例句It must be done, irrespective of cost.不论花费多少，这件事一定要做。“不管，不考虑”：regardless of, without regard to, no matter aboutQuality cost is the cost which is needed to keep product quality at the given level, including prevention cost, appraisal cost, internal failure cost and external failure cost.质量成本是指将产品质量保持在规定的水平上所需的费用，包括预防成本、鉴定成本、内部失效成本和外部失效成本。 Operation n 运营、经营 词性 operate v. 运转、经营；动手术operational adj . 经营上的、业务上的；运行的 词组 operational risk 经营风险，操作风险 例句Operational risk has been in existence since commercial banks come into being.操作风险自商业银行产生以来就一直存在。The major disadvantages associated with zero-based budgeting method are that it is more difficult, more time consuming, and more expensive to operate.零基预算最主要的不足在于它编制比较困难，花费时间较长，实施成本比较高。引申：关于、有关：-about, -regarding, with/in regard/respect to, -concerning/involving, concerned/involved with -connected with, in connection with-associated with, in association with-related to, with/in relation to-in terms of Invest invest v 投资；投入、花费（时间、精力等） 词性 investment n. 投资；投入investigate v. 调查；研究 “投资前，我进门实地调查”investor 投资人VS investee 被投资人规律：or/er结尾表示动作主动方，ee表示动作被动方主动方被动方offeror要约人offeree被要约人delegator授权人-powerdelegatee被授权人Assignor让与人-dutyAssignee受托人Creditor赊销主动方-债权人Debtor承担债务主动方-债务人obligor 词组 Capital investment 资本投资Joint investment business 合资经营Return of investment（ROI） 投资回报率Securities investment 证券投资 例句We must invest more in research and development.我们必须对研究开发给予更多投资。 Budget n,v 预算 词性 budgetary adj.预算的budgeting n.预算；做预算 词组 budgetary control预算管理，预算控制incremental budgeting增量预算zero-based budgeting零基预算 Customer n 顾客 词性 custom 习惯；海关“过海关去香港做顾客”customize v.定做，按客户具体要求制造customized adj.定做的 词组 customer loyalty客户忠诚度customer group客户群customers motivation 消费动机customer perspective顾客角度customer segmentation/Market segmentation business客户细分/市场细分事业部制结构 例句At the introduction stage of the new product, only the ones who have seized the potential customers psychology can make success.在新产品引入期，只有抓住潜在顾客的购买心理才能获得成功。名词所有格The psychology of the potential customerAnalysis n 分析 “安娜乐思思”词性 analyze v. 对进行分析，分解analytically adv .分析的；善于分析的词组 PEST analysis PEST分析Strategic analysis 战略分析Strategic analysis External environment外部环境分析Strategy analysis - Internal environment内部环境分析Value chain analysis 价值链分析Analysis of competitive environment竞争环境分析Analysis of competitors竞争对手分析Analysis of corporate competencies and capabilities企业能力分析 Analysis n 分析 “安娜乐思思”词组Analysis of corporate resources企业资源分析Analysis of macro-environment宏观环境分析Analysis of market demand市场需求分析Analytical strategy分析型战略Benchmarking analysis基准分析例句In CVP analysis another important term is break-even point .在CVP分析中另一个重要术语是盈亏平衡点。 Product n 产品；结果 词性 production n.生产词组 Elements in production生产要素substitute product替代产品product development产品开发Product business structure产品事业部制结构 Production process planning生产流程计划 Production management ability生产管理能力 Production plan产能计划 例句Production plan basically comes from sales plan.一般来说，生产计划来自于销售计划。 Corporate adj.法人的，公司的，总体的 词性 corporation n.公司 词组 corporate governance公司治理corporate strategy总体战略/公司战略corporate competencies企业能力corporate resources企业资源multinational corporation（MNC）跨国公司例句Corporatestrategyis concerned with the direction of the firm公司战略是与公司整体方向有关的。Most big multinationals have already staked their claim大部分大型跨国公司已经划好了自己的地盘。 Objective n.目标，任务adj. 目标的;客观的词性 object n.物体、对象objection n.反对, 异议 词组 Long-term objective长期目标Short-term objective长期目标Strategic objective战略目标Business objectives经营目标Objectives of internal control内部控制的目标Objectives of risk management风险管理的目标 leadership n. 领导;领导力;指引词性 lead v.领导;引导;指挥leader n.领袖,负责人词组 Cost leadership strategy 成本领先战略Team leader 团队领导者/负责人例句Enterprises should pay attention to cultivating thestaffs leadership企业应注重培养员工的领导力 Performance n. 表现; 执行；绩效词性 perform v.表现、执行词组 Performance management 绩效管理Performance evaluation绩效评估Culture and performance文化与绩效例句Company Asstock performed not very well yesterday.A公司的股票昨天表现不是很好。Performance management system is a effective method to motivate staff to work towards corporate objective.绩效管理体系是激励员工为实现公司目标而努力工作的一个有效方法。 Develop v.发展，开发词性 Development n.发展，制定词组 Development of risk management strategy制定风险管理策略 Development strategy发展战略Market development市场开发Product development产品开发Research and development研究与开发Research and development ability研发能力例句Food safety is one of the challenges for thiscountrys agricultural market development.“农产品质量安全”问题是该国农产品市场发展所面临的一个挑战 diversified adj. 多样化的，多种经营的;词性 diversify v.使多样化,多样化diversification n.多样化词组 Diversified merger and acquisition多元化并购Diversified strategy 多种经营战略Related diversification 相关多元化Unrelated diversification非相关多元化例句Those investments diversified the company but barelycaused a blip in earnings.这些投资虽然使公司愈加多样化，但它们对公司收入的贡献率基本可以忽略不计。 Competitive adj. 有竞争力的;竞争的词性 compete v. 竞争 competitorn.竞争对手competition n. 竞争competitiveness 竞争力，竞争地位词组 high competitiveness 强竞争地位low competitiveness 弱竞争地位competitive environment竞争环境Analysis of competitors竞争对手分析Business （Competitive） strategy业务单位战略（竞争战略）Five forces in the competitive approach产业五种竞争力例句Our price is highly competitive.我们的价格极有竞争性。 Organization n.组织;机构;团体;词性 organize v. 竞争 organizer n 组织者词组 Organization management ability组织管理能力Organization resources组织资源Organization structure组织结构 Business unit organization structure事业部制组织结构Entrepreneurial organization structure创业型组织结构Functional organization structure职能制组织结构H type organization structure （Holding company/Grouporganization structure） H型结构（控股企业控股集团组Matrix organization structure矩阵制组织结构Multi-divisional organization structure M型企业组织结构 International adj.国际的;国际关系的;词性 Internationalization n 国际化词组 strategic options for international business国际化经营的战略类型international subsidiaries strategy多国本土化战略internationalization strategy国际战略 Industry n.工业;产业;勤奋词性 industrious adj.勤奋的词组industry life cycle产业生命周期Industry risk产业风险Intensity of industry rivalry产业内现有企业的竞争例句The industry life cycle will influence the marketingstrategy of a company产业生命周期会影响一个公司的市场营销战略。 Integrated adj. 一体化的，结合的，整体的词性 integrate v.使一体化,使整合integration n.结合;整合;一体化词组Integrated strategy 一体化战略Integrated strategy - Backward后向一体化战略Integrated strategy - Forward前向一体化战略Integrated strategy - Horizontal横向一体化战略Integrated strategy - Vertical 纵向一体化战略business integration业务整合business process integration业务流程整合例句How might Apple simplify and integrate our products and services? 如果让苹果公司来简化和整合我们的产品和服务，它会怎么做？Intensity of industry rivalry产业内现有企业的竞争The industry life cycle will influence the marketingstrategy of a company 产业生命周期会影响一个公司的市场营销战略。重要词组补充平衡计分法Balanced scorecard 波士顿矩阵Boston matrix 现金牛cash cow瘦狗dog问题Question mark明星Star杠杆收购Leveraged buy-out 并购merger and acquisition 外包Out-souring 产品生命周期Industry life cycle准时生产系统Just-in-time system（JIT） 价值链Value chain 审计委员会Audit committee 利益相关者Stakeholder 垄断优势理论Dominance advantage theory人员导向性People-driven角色导向型Role-driven资源的持久性Persistence of the resources owned供应者、购买者讨价还价的能力Power of buyers or suppliers激励和奖励机制Reward and incentive system【基础高频词汇】基本词汇释义/读音举例审计n/vAudit 审计计划Audit Plan;审计报告 Audit report会计师事务所Audit firm/Accounting firm审计师Auditor 首席审计师chief auditor注册会计师Certified Public Accountant中国注册会计师协会（CICPA）Chinese Institute of 保证鉴证AssuranceAssure v.保证;鉴证业务Assurance Service;非鉴证服务Non-assurance services业务、项目EngagementEngage v.从事,参与项目合伙人engagement partner;首次审计业务 Initial audit engagement合伙人Partner 认定AssertionAssert v.断言，坚持 n. tion. 财务报表认定包括：（1）存在或发生：存在Existence发生Occurrenceexist v. 存在 +ence Existence n.occur v.发生 +enceOccurrence n.（2）完整性：Completenesscompleteadj 完整的 +ness（3）权利和义务：rights and obligationsobligate adj. v.有义务的（4）估价和分摊:Valuation and allocation/amortizationValue n 价值allocate/amortize v 分配 , 分摊 （5）表达与披露：presentation and disclosurepresent v.表达，列示 disclose v. 揭示，披露 基本词汇释义举例交易Transactiontransact v.交易，谈判 Related party transactions 关联方交易余额Balance期初余额 Opening balance；期末余额 Closing balance；帐户余额 account balance银行帐户余额bank account balance重要性 Materialitymaterial adj.重要的 重大错报material misstatement重要性水平 materiality level;实际执行的重要性 Performance materiality证据Evidence 审计证据Audit evidence程序 Procedure风险评估程序Risk assessment procedures实质性程序 Substantive procedure询证函Confirmationconfirm v 确认，证实消极式函证 Negative confirmation积极式函证 Positive confirmation基本词汇释义举例抽样;取样n Sampling审计抽样 Audit sampling抽样风险 Sampling risk信息技术IT （Information Technology）Information n. 信息 Inform v.告知information system 信息系统工作底稿documentation/working paper审计工作底稿 Audit documentation/Audit working paper风险评估Risk assessmentassess v.评估/评价； assessment n.内部控制 Internal Control内部控制的有效性 effectiveness of internal control 内部控制的有效性错报Misstatementstatement n.陈述，声明mis-前缀 表“错误的”错误的陈述，错报Misstatement；misunderstand 误解；miscount 数错基本词汇释义举例舞弊Fraud 舞弊风险 Fraud risk；fraudulent adj.不诚实的 虚假财务报告 Fraudulent financial reporting集团Group 集团审计报告Group audit report;集团层面控制 Group-wide controls/group level controls测试Test test控制测试 Test of controls关联方Related partiesRelated adj.有关系的party n.当事人 复数 partiesRelated parties transaction 关联方交易结论Conclusion意见opinionAudit opinion 审计意见质量控制quality control基本词汇释义举例独立性Independencedepend v 依赖 dependence n.依赖性 加in-前缀 表否定，独立客观和公正性Objectivityobject n.物体，客体;objective adj.客观的专业的Professionalprofession n.职业 Welcome to the profession of accounting.欢迎选择会计这个职业。professional adj.职业的，专业的职业道德 professional ethics利益Interest利益冲突 Conflicts of interest【审计计划/Audit plan】初步业务活动 Preliminary engagement activities总体审计方案 Overall audit approach总体审计策略 Overall audit strategy重要性水平 materiality level or levels实际执行的重要性Performance materialityPerform v. 执行 perform additional audit procedure 执行追加的审计程序财务报表整体的重要性Materiality for the financial statements as a whole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 disclosuresparticular classes 特定类别【审计证据 / Audit evidence】（审计证据的）充分性 Sufficiency （of audit evidence）;Sufficiency n.Sufficient adj. 足够的（审计证据的）适当性 Appropriateness （of audit evidence）;Appropriate adj. 适当的（审计证据的）相关性 Relevance（of audit evidence）;Relevant adj. 有关的（审计证据的）可靠性 Reliability （of audit evidence）;Reliable adj. 可靠的获取充分、适当的审计证据 obtain sufficient appropriate audit evidence无法获取充分、适当的审计证据Inability to obtain sufficient appropriate audit evidence审计程序audit procedures特定的审计程序 Specified audit proceduresSpecify v. 明确提出 ；过去式 specified 审计程序的性质、时间安排和范围Nature, timing and extent of audit procedures函证 External confirmationExternaladj. 外部的 externalenvironment 外部环境消极式函证 Negative confirmationNegative adj. 消极的 negative feedback 消极反馈积极式函证Positive confirmationPositive adj. 积极的 positiveenergy 正能量未回函Non-responseResponse n. 回复，回函non- 否定前缀e.g. get non-response from debtor A【审计抽样/Audit sampling】样本 Sample 样本量 Sample size总体Population 抽样单元Sampling unit抽样风险 Sampling risk非抽样风险 Non-sampling risk统计抽样Statistical samplingStatisticsn. 统计学 Statisticaladj.统计的 注册会计师的点估计或区间估计Auditors point estimate or auditors range estimate偏差deviation n deviatev 脱离，偏离；样本偏差率sample deviation rate分层Stratification 【信息技术对审计的影响/impact of IT on audit】信息系统 Information system与财务报告相关的信息系统Information system relevant to financial reporting计算机辅助审计技术 Computer-assisted audit techniquesAssist v. 帮助，援助信息技术应用控制 IT application controlsApply v 应用； applicable adj 可用的访问控制 Access controlsAccess n.接近；v. 进入信息技术一般控制 IT general controls信息技术环境 IT environment【审计工作底稿/Audit documentation】审计工作底稿Audit documentation/Audit working paper接触审计工作底稿Access to Audit documentation审计档案Audit file【风险评估/Risk assessment 】风险评估程序Risk assessment procedures被审计单位的风险评估过程Entitys risk assessment processEntity n.实体会计政策accounting policiesPolicy n. 政策;策略选择和运用会计政策Selection and application of accounting policiesSelect V .选择;挑选;内部控制Internal Control控制活动Control activities控制环境Control environment对控制的监督Monitoring of controlsmonitor v. 监控, 监督与审计相关的控制Controls relevant to the audit人工控制Manual ControlManual adj.手制的，手工的自动控制Automatic ControlAutomatic adj. 自动的;automate V.（使）自动化;使自动操作【风险评估/Risk assessment 】事实错报、判断错报和推断错报 Factual misstatements, judgemental misstatements and projected misstatementsJudge v. 审判, 批评, 认为重大错报风险 Risk of material misstatementmaterial adj. 重大的；n. 材料，原料;财务报表层次的重大错报风险Risk of material misstatement at financial statement level认定层次的重大错报风险 Risk of material misstatement at assertion level识别、评估和应对重大错报风险 Identify, assess and respond to risk of material misstatement特别风险 Significant riskSignificant adj. 重要的;有意义的;有重大意义的防止或发现并纠正重大错报 Prevent or detect and correct material misstatementPre- 前缀的词带有预先，事先的含义【风险应对
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