詞匯篇no2重點(diǎn)講解

詞匯篇——詞匯篇——No.2重點(diǎn)詞匯講解第01講重點(diǎn)詞匯講解（一2.1、風(fēng)險(xiǎn)管理、內(nèi)部控審計(jì)、職業(yè)財(cái)務(wù)管理、成本會(huì)稅經(jīng)濟(jì)[講義編號(hào) ：針對(duì)本講義提問(wèn)【2.1公司戰(zhàn)略、風(fēng)險(xiǎn)管理、內(nèi)部控制】·Strategy·Manage·Risk·Control·Economy·Structure·Market·Business·Growth[講義編號(hào) ：針對(duì)本講義提問(wèn)高頻率詞·Strategyn戰(zhàn)略、策√詞性：strategicadj略上的、戰(zhàn)略√詞組：strategicysis戰(zhàn)略分析strategyselection戰(zhàn)略選擇strategyimplementation戰(zhàn)略實(shí)施strategiccontrol戰(zhàn)略控制√例句Tradediscountsmaybeusedasacompetitivestrategytosecurecustomer商業(yè)折扣可以用作顧客忠誠(chéng)度的一種競(jìng)爭(zhēng)策略Sthbeusedtodosth某物用于做某[講義編號(hào) ：針對(duì)本講義提問(wèn)·Managev管理、經(jīng)√詞性：managementn管理、經(jīng)營(yíng)；管理人員managingadj理√詞組：humanresourcemanagement力資源管strategicmanagement略管riskmanagement風(fēng)險(xiǎn)管√例句Thankstotheeffortsofourmanagersandemployees,wehavebeenabletoestablishbrandimageinthemarket.于我們?nèi)w員工的共同努力，我們?cè)谑袌?chǎng)上建立了良好的品牌形象。由于：thanksto/for,dueto,becauseof,owingto,asaresultof.[講義編號(hào) ：針對(duì)本講義提問(wèn)·Risk][risk]n風(fēng)險(xiǎn)vt冒…的√詞性：risky有風(fēng)險(xiǎn)的、 無(wú)風(fēng)險(xiǎn)√詞組：riskmanagement險(xiǎn)管spreadrisk分散風(fēng)險(xiǎn)transferrisk轉(zhuǎn)移風(fēng)險(xiǎn)operationalrisk作風(fēng)險(xiǎn)ownershiprisk有權(quán)風(fēng)險(xiǎn)businessrisk商業(yè)風(fēng)險(xiǎn)transactionrisk風(fēng)險(xiǎn)creditrisk信用風(fēng)險(xiǎn)economicrisk經(jīng)濟(jì)風(fēng)險(xiǎn)environmentalrisk境風(fēng)險(xiǎn)exchangeraterisk率風(fēng)interestraterisk率風(fēng)險(xiǎn)industrialrisk業(yè)風(fēng)pliancerisk律/合規(guī)性風(fēng)marketrisk場(chǎng)風(fēng)險(xiǎn)politicalrisk治風(fēng)productrisk品風(fēng)險(xiǎn)reputationrisk譽(yù)風(fēng)[講義編號(hào) ：針對(duì)本講義提問(wèn)√詞riskavoidance險(xiǎn)規(guī)避riskmonitoring監(jiān)察riskrating風(fēng)險(xiǎn)riskreduction風(fēng)險(xiǎn)降低riskretention風(fēng)險(xiǎn)保留risktransfer風(fēng)險(xiǎn)轉(zhuǎn)移√例Bankscanminimizetheircreditriskbyvettingborrowerscarefully.銀行可以通過(guò)核查借Youcaninvestyourmoneyinamutualfundthatownsanumberofstocksandspreadsrisksandisprofessionallymanaged.你可以將你的錢投資到組合基金，那些基金包括好幾種，[講義編號(hào) ：針對(duì)本講義提問(wèn)·Controln控制vt控制、管√詞性：controllableadj控制的、可管理Controllingadj股controllern務(wù)主√詞組：strategycontrol戰(zhàn)略控制budgetarycontrol預(yù)算管理、預(yù)算控制 internalcontrol內(nèi)部控制√例Strategycontrolisthelastandindispensablepartofstrategic戰(zhàn)略控制是戰(zhàn)略管理的最后一環(huán)，也是不可缺少的關(guān)[講義編號(hào) ：針對(duì)本講義提問(wèn)·Economyn節(jié)約；經(jīng)√詞性：economicadj濟(jì)的，經(jīng)濟(jì)學(xué)economicaladj濟(jì)的；節(jié)約economistn√詞組：macroeconomics宏觀經(jīng)濟(jì) 微觀經(jīng)濟(jì)√例Itiseasytoboosttheeconomywithlotsof ernmentspending.用大量的支出來(lái)助推Itisadj.todosth.做某事是[講義編號(hào) ：針對(duì)本講義提問(wèn)·Structuren建筑物；結(jié)構(gòu)；機(jī)v造；構(gòu)成；組√詞性Struct（詞根）n構(gòu)、結(jié)構(gòu)structuringn構(gòu)restructurev建；調(diào)整restructuringarrangementinfrastructuren基礎(chǔ)設(shè)施√詞組：functionalstructure職能制組織結(jié)構(gòu)geographicdivisionstructure域事業(yè)部制結(jié)構(gòu)geo-大地、地理GEOXmatrixstructure陣制組織結(jié)organizationalstructure織結(jié)√例Afunctionalstructureismoreefficient,butitalsohasbigdrawbacks.職能化結(jié)構(gòu)更為缺陷、不完美：defect,deficiency,flaw,缺點(diǎn)：disadvantage,weakness,weakpoint,demerit/merit ·Market[‘mɑ:kit]n市場(chǎng)、市場(chǎng)v、推√詞性marketing、經(jīng)√詞組marketshare市場(chǎng)份額capitalmarket資本市場(chǎng)marketysis市場(chǎng)分析marketdevelopment市場(chǎng)開發(fā)marketpenetration市場(chǎng)滲透marketsegmentation市場(chǎng)細(xì)分segmentreports分部報(bào)告nichemarket小眾市場(chǎng)marketrisk市場(chǎng)風(fēng)險(xiǎn)marketingmix組合marketingnning策over-the-countermarket（OTCmarket）場(chǎng)易市[講義編號(hào) ：針對(duì)本講義提問(wèn)√例Volatilityisanintrinsiccharacteristicofthesecuritymarket波動(dòng)性是市場(chǎng)的一項(xiàng)前綴Volinex-“extrinsic”類似internalVSexternalimportVScharacter性格、特征VScharacteristiccapitalmarket:primaryandsecondary/securitymarket ·Business[‘biznis]n商業(yè)；生意 ；事adj業(yè)√詞性busy忙碌Businessman生意人（注意復(fù)數(shù)形式√詞組businesscycle業(yè)周期想bi-cyclebusinessrisk經(jīng)營(yíng)風(fēng)險(xiǎn)，商業(yè)風(fēng)險(xiǎn)√例StarGroupnstoexpanditsinvestmentmanagementbusinessthroughinternaldevelopmentinsteadofthroughacquisitions.星星計(jì)劃通過(guò)內(nèi)部發(fā)展的方式而不是通過(guò)收購(gòu)的方式來(lái)擴(kuò)張其投資管理業(yè)務(wù)mergerandacquisition企業(yè)并而不是：insteadof,ratherthan,otherthan,[講義編號(hào) ：針對(duì)本講義提問(wèn)·Growthn增長(zhǎng)；成長(zhǎng)階段√詞性growv長(zhǎng)；逐漸成長(zhǎng)；種Growing長(zhǎng)Grow-grew過(guò)去式-grown過(guò)去分Fourmajorstagesintheproductlifecyclehavebeenidentified:introduction,growth,maturityanddecline.已經(jīng)確定，產(chǎn)品的生命周期可以劃分為四個(gè)階段：引入期、成長(zhǎng)期、成熟期和衰確定vconfirm,ensure,ascertain,確定的adjconfirmed,ensured,certain,determined,definite ·Cost[n,v成本；花√詞性costlyadj昂貴的，代價(jià)√詞組costadvantage本優(yōu)costleadership本領(lǐng)先戰(zhàn)switchingcost換成本unitcost單位成uni-unique, l,union,uniform,√例Itmustbedone,irrespectiveofcost.不論花費(fèi)多少，這件事一定要做?！安还埽豢紤]”：regardlessof,withoutregardto,nomatteraboutQualitycostisthecostwhichisneededtokeepproductqualityatthegivenlevel,includingpreventioncost,appraisalcost,internalfailurecostandexternalfailure質(zhì)量成本是指將產(chǎn)品質(zhì)量保持在規(guī)定的水平上所需的費(fèi)用，包括預(yù)防成本、鑒定成本、內(nèi)部失效成本和外部失效成本。[講義編號(hào) ：針對(duì)本講義提問(wèn)·Operationn運(yùn)營(yíng)、經(jīng)營(yíng)；手√詞性operatev轉(zhuǎn)、經(jīng)營(yíng)；動(dòng)手operationaladj營(yíng)上的、業(yè)務(wù)上的；運(yùn)行√詞組operationalrisk營(yíng)風(fēng)險(xiǎn)，操作風(fēng)√例Operationalriskhasbeeninexistencesincecommercialbankscomeinto操作風(fēng)險(xiǎn)自商業(yè)銀行產(chǎn)生以來(lái)就一直存在Themajordisadvantagesassociatedwithzero-basedbudgetingmethodarethatitismoredifficult,moretimeconsuming,andmoreexpensivetooperate.零基預(yù)算最主要的不足在于它編制比較，花費(fèi)時(shí)間較長(zhǎng)，實(shí)施成本比較高[講義編號(hào) ：針對(duì)本講義提問(wèn)關(guān)于、有--regarding,with/inregard/respect-concerning/involving,concerned/involved-connectedwith,inconnection-associatedwith,inassociation-relatedto,with/inrelation-interms根據(jù)、依--basedon,onthebasis-accordingto,inaccordance[講義編號(hào) ：針對(duì)本講義提問(wèn)·Invest[in‘vest]v資；投入、花費(fèi)（時(shí)間、精力等√詞性investmentn資；投investigatev；研究“投資前，我進(jìn)門實(shí)地investorVSinvestee投資規(guī)律：or/er結(jié)尾表示動(dòng)作主動(dòng)方，ee表示動(dòng)作主動(dòng)方offerorofferee人-delegatee人Assignor讓與人-Assignee受托Creditor賒銷主動(dòng)方-債權(quán)Debtor承主動(dòng)方人√詞組Capitalinvestment本投√例Wemustinvestmoreinresearchand須對(duì)研究開發(fā)給予投資[講義編號(hào) ：針對(duì)本講義提問(wèn)·Budgetn,v預(yù)√詞性budgetary算budgetingn算；做√詞組budgetarycontrol預(yù)算管理，預(yù)算控制incrementalbudgeting增量預(yù)算zero-basedbudgeting零基預(yù)budget（一般一年一次）VSforecast（一般每月、每季度） ·Customern顧√詞性custom；習(xí)慣“過(guò)去做顧客customize定做，按客戶具體要求制customized定做√詞組customerloyalty客戶忠誠(chéng)度customergroup客戶群customer顧客角度aspect,customer/marketdivisionstructure客戶細(xì)分/市場(chǎng)細(xì)分事業(yè)部制結(jié)√例Attheintroductionstageofthenewproduct,onlytheoneswhohaveseizedthepotentialcustomer'spsychologycanmakesuccess.名詞所有格Thepsychologyofthepotentialcustomer[講義編號(hào) ：針對(duì)本講義提問(wèn)·ysisn分析“樂思思√詞性yze對(duì)…進(jìn)行分析，分ytically分析的；分析√詞組strategicysis戰(zhàn)略分析marketysis市場(chǎng)分析CVPysis本量利分√例InCVPysisanotherimportanttermisbreak-evenpoint在CVP分析中另一個(gè)重要術(shù)語(yǔ)是盈虧平衡點(diǎn)[講義編號(hào) ：針對(duì)本講義提問(wèn)·Changev改變n改變；√詞性changing展的，變化√詞組advancedstrategicchange前性reactivitychange反應(yīng)性strategicchangeincrisis性exchangerate匯率√例Asuccessful mustkeepupwiththepaceoftechnologicalchange.一家成功的公司必須得跟上技術(shù)的步伐。[講義編號(hào) ：針對(duì)本講義提問(wèn)·Productn產(chǎn)品；結(jié)果substituteproduct替代產(chǎn)品productdevelopment品開productlifecycle產(chǎn)品生命周productdivisionstructure產(chǎn)品事業(yè)部制productpositioningproduct,promotion,ceandprice（4P）產(chǎn)品、促銷、地點(diǎn)和價(jià)·Contractn合同forwardcontract遠(yuǎn)期合同futurecontract合同optioncontract合同[講義編號(hào) ：針對(duì)本講義提問(wèn)第02 重點(diǎn)詞匯講解（二2.2審計(jì)、職業(yè)道德·審計(jì)環(huán)·審計(jì)基本·審計(jì)測(cè)試·各類和賬戶余額的審·對(duì)特殊項(xiàng)目的·完成審計(jì)工作與出具審計(jì)·其他相關(guān)·中國(guó)會(huì)計(jì)師職業(yè)道德守[講義編號(hào) ：針對(duì)本講義提問(wèn)·審計(jì)環(huán)√利害關(guān)系人interested√抗辯理由√過(guò)失negligence——共同過(guò)失joint——無(wú)過(guò)失no[講義編號(hào) ：針對(duì)本講義提問(wèn)√錯(cuò)誤fault/error區(qū)別：√不實(shí)報(bào)告falsereportVS性報(bào)告fraudulent√責(zé)任liability—承擔(dān)責(zé)任assumethe—免責(zé)dier/fromliability/exemptfromliability/relieve—免責(zé)無(wú)效invaliddi—減責(zé)reduce—相應(yīng)責(zé)任correspondingliability—無(wú)限連帶責(zé)任jointandseveralliabilitywithout—最終責(zé)任ultimate[講義編號(hào) ：針對(duì)本講義提問(wèn)√合理reasonable—合理保證reasonable—合理依賴reasonable√賠償順位indemnificationsequence/compensationorder√最高限額limitto √項(xiàng)目質(zhì)量控制復(fù)核project/engagementqualitycontrol√項(xiàng)目project/engagement√職業(yè)道德規(guī)范normofprofessional√獨(dú)立性independence[講義編號(hào) ：針對(duì)本講義提問(wèn)√誠(chéng)信integrity√專業(yè)勝任professional√differenceof√起草報(bào)告draftreport具報(bào)告issue√重大事項(xiàng)significant√√檢查[講義編號(hào) ：針對(duì)本講義提問(wèn)·審計(jì)基本統(tǒng)計(jì)抽樣Statistical—傳統(tǒng)變量抽樣Classicalvariables√均值估計(jì)抽樣Mean-per-unit√差額估計(jì)抽樣Differenceestimation:（錯(cuò)報(bào)金額與抽樣單元相關(guān)時(shí)最為適用√比率估計(jì)抽樣Ratioestimation:在錯(cuò)報(bào)金額與抽樣單元金額相關(guān)時(shí)最為適用—PPS抽樣PPS[講義編號(hào) ：針對(duì)本講義提問(wèn)√偏差率上限upperdeviationrate＝估計(jì)的總體偏差率estimateddeviationrate＋抽樣風(fēng)險(xiǎn)允許限度allowanceforsamplingrisk√非統(tǒng)計(jì)抽樣non-statistical√風(fēng)險(xiǎn)系數(shù)risk√樣本量sample√可接受抽樣風(fēng)險(xiǎn)tolerablesampling[講義編號(hào) ：針對(duì)本講義提問(wèn)√可偏差率tolerabledeviation√預(yù)計(jì)總體偏差率expectedoveralldeviation√總體規(guī)模population√分層stratification√審計(jì)工作底稿的歸檔auditworkingpapers√變動(dòng)changeof**:Modifyor√保存期限storage√審計(jì)報(bào)告日dateofaudit√連續(xù)審計(jì)continuous√審計(jì)工作底稿的復(fù)核reviewof[講義編號(hào) ：針對(duì)本講義提問(wèn)·審計(jì)測(cè)試√風(fēng)險(xiǎn)評(píng)估（RiskAssessment）；風(fēng)險(xiǎn)應(yīng)對(duì)（Risk√（報(bào)表層與認(rèn)定層）重大錯(cuò)報(bào)風(fēng)險(xiǎn)（RiskofMaterial√控制測(cè)試（TestsofControls）、實(shí)質(zhì)性程序（Substantive√細(xì)節(jié)測(cè)試（Testof√性質(zhì)、時(shí)間和范圍（Nature,Time,√詢問(wèn)、觀察、檢查、重新執(zhí)行、重新計(jì)算、實(shí)質(zhì)性分析程序（Inquiry,Observation,Inspection,Re-performance,Re-calculationandSubstantiveyticalprocedure.） ·各類和賬戶余額的審√函證Positiveconfirmation極式函Negativeconfirmation極式函√存在性√完整性[講義編號(hào) ：針對(duì)本講義提問(wèn)√審計(jì)程序的性質(zhì)、時(shí)間安排和范圍nature,timingandextentofaudit√存貨監(jiān)盤Supervisionofinventory√監(jiān)盤庫(kù)存現(xiàn)金Supervisionofcash√銀行存款余額調(diào)節(jié)表Bankbalancereconciliationstatement√分錄entries-賬journal–明細(xì)賬sub-ledger-總賬generalledger-試算平衡表trial√職責(zé)分工segregationof[講義編號(hào) ：針對(duì)本講義提問(wèn)·對(duì)特殊項(xiàng)目的√識(shí)別、評(píng)估和應(yīng)對(duì)舞弊導(dǎo)致的重大錯(cuò)報(bào)風(fēng)險(xiǎn)Identify,Evaluate/Assess,andRespondtotheriskofmaterialmisstatementduetofraud—虛假報(bào)告fraudulent資產(chǎn)misapplicationof—管理層凌駕于控制之上managementoverrideonthe利潤(rùn)manipulateprofits計(jì)量subjective—復(fù)雜complex[講義編號(hào) ：針對(duì)本講義提問(wèn)√前后任會(huì)計(jì)師的溝通communicationbetweenthepredecessorCPAandthesuccessor—接受委托accept財(cái)務(wù)報(bào)表審計(jì)theauditoffinancialstatementsofthe—重要性Materiality組成部分group—組成部分審計(jì)composition√會(huì)計(jì)估計(jì)accounting√關(guān)聯(lián)方related—重大經(jīng)營(yíng)決策materialoperating—重 material[講義編號(hào) ：針對(duì)本講義提問(wèn)·完成審計(jì)工作與出具審計(jì)√期后事項(xiàng)subsequent—調(diào)整事項(xiàng)adjusting——預(yù)計(jì)負(fù)債—非調(diào)整事項(xiàng)non-adjusting—審計(jì)調(diào)整分錄auditadjusting[講義編號(hào) ：針對(duì)本講義提問(wèn)√managementrepresentationletter√標(biāo)準(zhǔn)審計(jì)報(bào)告standardauditreport/unqualifiedaudit√非標(biāo)準(zhǔn)審計(jì)報(bào)告non-standardaudit—保留意見qualified—否定意見adverse—無(wú)法表示意見dierof—強(qiáng)調(diào)事項(xiàng)段emphasisparagraph[講義編號(hào) ：針對(duì)本講義提問(wèn)·其他相關(guān)√驗(yàn)資Capital√企業(yè)內(nèi)部控制審計(jì)Auditofentity'sinternalcontrol ·中國(guó)會(huì)計(jì)師職業(yè)道德守√職業(yè)道德基本原則Thebasicprinciplesofprofessional—誠(chéng)信—獨(dú)立—客觀—公正—專業(yè)勝任能力和應(yīng)有的關(guān)注professionalcompetenceanddue——良好職業(yè)行為goodprofessional[講義編號(hào) ：針對(duì)本講義提問(wèn)第03 重點(diǎn)詞匯講解（三2.3財(cái)務(wù)管理、成本管理CICPA考試輸根據(jù)《2013年度會(huì)計(jì)師統(tǒng)一考試報(bào)名簡(jiǎn)章》考試系統(tǒng)支持8種輸入法：微軟拼音輸入法、全拼輸入法、智能ABC輸入法、谷歌拼音輸入法、搜狗拼音輸入法、五筆型輸入法 五筆輸入法萬(wàn)能五筆輸入法[講義編號(hào) ：針對(duì)本講義提問(wèn)財(cái)務(wù)報(bào)表估短期預(yù)算與業(yè)績(jī)[講義編號(hào) ：針對(duì)本講義提問(wèn)·財(cái)務(wù)報(bào)表nRatio 比率分ratio就是不同的財(cái)務(wù)報(bào)表科目的組合，根據(jù)計(jì)算的英語(yǔ)表達(dá)方式"分子to/母ratio/percentage/rate"或者"theratio/percentage/rate分子to舉例：資產(chǎn)負(fù)債率asset-debtratio；asset-liability可持續(xù)增長(zhǎng)率（股東權(quán)益增長(zhǎng)率）Continuinggrowthrate、growthrate凈經(jīng)營(yíng)資產(chǎn)凈利率netoperatingprofitstonetoperatingassets流動(dòng)比currentratio/liquidityratio速動(dòng)比quick周轉(zhuǎn)turnoverratio應(yīng)收賬款周轉(zhuǎn)率accountsreceivableturnover存貨周轉(zhuǎn)率inventoryturnover總資產(chǎn)周轉(zhuǎn)率totalassetsturnover資產(chǎn)凈率returnon類似：權(quán)益凈利率returnon市盈P/Eratio,pricetoearnings類似：市凈率Pricetobookratio（book:股凈資產(chǎn)（凈資產(chǎn)是的賬面營(yíng)運(yùn)資workingcapital/operating[講義編號(hào) ：針對(duì)本講義提問(wèn)續(xù)杠Leverage杠桿貢獻(xiàn)率leveragecontribution凈財(cái)務(wù)杠桿netfinancialleverage經(jīng)營(yíng)差異率operatingdifference凈凈經(jīng)營(yíng)資產(chǎn)netoperating凈金融負(fù)債（凈負(fù)債）netfinancial稅后經(jīng)營(yíng)凈利潤(rùn)netoperatingprofitsafter利Profit毛利潤(rùn)Gross經(jīng)營(yíng)利潤(rùn)Operating凈經(jīng)營(yíng)利潤(rùn)Netoperating息稅前利潤(rùn)EBIT（profit/earningsbeforeinterestand[講義編號(hào) ：針對(duì)本講義提問(wèn)成Costof***什么的成Costof***什么的成普通股成本costofequity、成本costof優(yōu)先股成本costofpreferred可轉(zhuǎn)換債券的資本成本costofconvertible平均資本成本weightedaveragecostofcapital，WACC價(jià)value/valuationof***什么的價(jià)值債券價(jià)值valuationofdebt，Vd企業(yè)價(jià)值marketvaluationof認(rèn)股權(quán)證價(jià)值valueofwarrant權(quán)益價(jià)值equity 杠Leverage杠桿原理leverage經(jīng)營(yíng)杠桿系數(shù)degreeofoperatingleverage，DOL財(cái)務(wù)杠桿系數(shù)degreeoffinancialleverage，DFL總杠桿系數(shù)degreeoftotalleverage，DTL邊Margin邊際貢獻(xiàn)contribution安全邊際率marginofsafety變動(dòng)成本variable固定成本fixed盈虧臨界點(diǎn)銷售量break-evenpointin敏感系數(shù)sensitivitycoefficient敏感系數(shù)sensitivitycoefficient敏[講義編號(hào) ：針對(duì)本講義提問(wèn)第04 重點(diǎn)詞匯講解（四·資本預(yù)凈現(xiàn)netpresent內(nèi)含internalrateof會(huì)計(jì)收益returnoncapitalemployed；ROCE；accountingrateof回收payback區(qū)別:stockbuyback回購(gòu)經(jīng)營(yíng)期operatingperiod現(xiàn)金名義現(xiàn)金流量nominalcash實(shí)際現(xiàn)金流量realcash營(yíng)業(yè)現(xiàn)金流量operatingcash成current-outlay共同年限equalizeprojectlife等額年金equivalentannuity損益平衡profitandlossequilibriumrental稅前before-tax后after-[講義編號(hào) ：針對(duì)本講義提問(wèn)·估看漲call看跌put價(jià)option原原理copyprinciple套期保值原理hedging 二叉binary多l(xiāng)ong空short到期atmaturity/expiration多頭看漲到期日價(jià)值longcalloptionvalueatmaturity/凈損netprofitsorloss空頭看漲凈損益netprofitsorlossofshortcall[講義編號(hào) ：針對(duì)本講義提問(wèn)·營(yíng)運(yùn)資本應(yīng)收賬應(yīng)收賬款應(yīng)計(jì)利息accruedinterestofaccountsreceivable應(yīng)收賬款平均余額averagebalanceofaccounts類似：存貨應(yīng)計(jì)利息accruedinterestsof收收賬費(fèi)用collectionexpenses/fees平均收賬期averagecollection外購(gòu)VS外購(gòu)相關(guān)總成本relevanttotalcostsofoutsourcing相關(guān)總成本relevanttotalcostsofin-house經(jīng)濟(jì)訂經(jīng)濟(jì)訂貨批量EOQ、economicorder每年訂貨次數(shù)numberofordersper交貨期內(nèi)的平均每天需要量averageusageeverydayinlead再訂貨點(diǎn)reorderlevel、reorder儲(chǔ)備safety籌資政配合型籌資政策matchingfunding（financing）激進(jìn)型籌資政策aggressivefinancing保守型籌資政策conservativefinancing[講義編號(hào) ：針對(duì)本講義提問(wèn)·成本計(jì)分 distribute（區(qū)別于contribute）[di'stribju:t]allocate制造費(fèi)productionmanufacturingoverhead/expenses約當(dāng)產(chǎn)equivalentunits成單位成本costperunit/unit完工總成本totalcompletion生產(chǎn)成本productioncost/manufacturingdirectmaterials直接生產(chǎn)成本productioncost/manufacturingdirectmaterials直接材directlabor直接人工manufacturingoverhead制造費(fèi)用銷售成costof期初VS期Beginning變動(dòng)VS固Variable分配方成本動(dòng)因分配率activitycostsdriverdistribution單位作業(yè)成本activitycostsperunit/activity[講義編號(hào) ：針對(duì)本講義提問(wèn)材料價(jià)材料價(jià)格差異directmaterialpricevariance材料數(shù)量差異directmaterialvolumevariance直接人工工資率差異directlaborratevariance直接人工效率差異directlaborefficiency（productivity）差異變動(dòng)制造費(fèi)用效率差異variableproductionoverheadefficiency變動(dòng)制造費(fèi)用耗費(fèi)差異variableproductionoverheadexpenditure固定制造費(fèi)用耗費(fèi)差異fixed固定制造費(fèi)用耗費(fèi)差異fixedproductionoverheadexpenditure固定制造費(fèi)用閑置能量差異fixedproductionoverheadidlecapacityvariance固定制造費(fèi)用效率差異fixedproductionoverheadvolumeefficiencyvariance固定制造費(fèi)用能量差異fixedproductionoverheadcapacityvariance[講義編號(hào) ：針對(duì)本講義提問(wèn)現(xiàn)現(xiàn)金收入cash現(xiàn)現(xiàn)現(xiàn)金收入cash現(xiàn)金支出cashdisbursement，cashoutlay現(xiàn)金多余或不足cashsurplusordeficient期末現(xiàn)金余額endingcashbalance預(yù)預(yù)計(jì)生產(chǎn)量budgetvolumeof預(yù)計(jì)采購(gòu)量budgetedpurchasing期末余closing/ending投資returnon剩剩余收益 e剩余權(quán)益收益residual 剩余經(jīng)營(yíng)收益residual 剩余凈金融支出residualnetfinancial增加經(jīng)濟(jì)增加值economicvalue市場(chǎng)增加值marketvalue 財(cái)務(wù)報(bào)表估短期預(yù)算與業(yè)績(jī)[講義編號(hào) ：針對(duì)本講義提問(wèn)第05 重點(diǎn)詞匯講解（五【2.4會(huì)計(jì)】高頻率詞【四大報(bào)表】利潤(rùn)表（舉例 e資產(chǎn)負(fù)債表（舉例）statementoffinancialposition,balance現(xiàn)金流量表statementofcash所有者權(quán)益變動(dòng)表statementofchangesin[講義編號(hào) ：針對(duì)本講義提問(wèn)【利潤(rùn)表**公司合并利潤(rùn)表 e營(yíng)業(yè)收入營(yíng)業(yè)成本Costof營(yíng)業(yè)稅金及附加Salestaxand毛利Gross[講義編號(hào) ：針對(duì)本講義提問(wèn)銷售費(fèi)用SellingGeneral&administative財(cái)務(wù)費(fèi)用Finance投資收益Gain&losson營(yíng)業(yè)利潤(rùn)Operating營(yíng)業(yè)外收入Non-operating 營(yíng)業(yè)外支出Non-operatingexpense利潤(rùn)總額Grossprofitbeforetax etax凈利潤(rùn)Netprofitforthe[講義編號(hào) ：針對(duì)本講義提問(wèn)【資產(chǎn)負(fù)債表**公司合并資產(chǎn)負(fù)債表Consolidatedstatementoffinancial資產(chǎn)Total流動(dòng)資產(chǎn)Current非流動(dòng)資產(chǎn)Non-current總資產(chǎn)合計(jì)Total負(fù)債及股東權(quán)益Liabilitiesandshareholdersequity流動(dòng)負(fù)債Currentliabilities非流動(dòng)負(fù)債Non-current總負(fù)債合計(jì)Total股東權(quán)益合計(jì)Total負(fù)債及股東權(quán)益合計(jì)Totalliability&[講義編號(hào) ：針對(duì)本講義提問(wèn)【高頻詞匯】所有者權(quán)會(huì)計(jì)政策變更、估計(jì)變更、差錯(cuò)[講義編號(hào) ：針對(duì)本講義提問(wèn)【收入】Revenue收入e不發(fā)音Riskandreward風(fēng)險(xiǎn)和Tradediscount商業(yè)折扣（促銷性質(zhì)）Dis-countdis-前綴：表示相反意義Theterm〝tradediscount"referstoadiscountonthelistedpricegrantedbyanenterpriseforthepurposeofsalespromotionofgoods.商業(yè)折扣，是指企業(yè)為促進(jìn)商品銷售而在Cashdiscount現(xiàn)金折扣（融資性質(zhì)）Salesdiscountandallowance折讓Allowance津貼；允許；讓步–ance名詞Salesreturn銷售退回re-重新；再一次[講義編號(hào) ：針對(duì)本講義提問(wèn)Continuousmanagementright續(xù)管理權(quán)Continue–-Royaltyrevenue用費(fèi)收入類似certainty皇室要忠誠(chéng)loyaltoInterestrevenue息收Constructioncontract建造合Constructioncontractsaredividedintotwocategories.Oneisfixedpricecontract,andtheotheriscost-pluscontract.建造合同分為兩類，一類是固定造價(jià)合同，另一類是成本加成[講義編號(hào) ：針對(duì)本講義提問(wèn)pletionmethod工百分比Estimatedcontractloss預(yù)計(jì)的合同損失預(yù)計(jì)的expected,projected的，預(yù)報(bào)的predictedDict-口預(yù)算的budgeted,budgetary,Claimforcompensation索賠“賠償”區(qū)別：Rewardclaim提出要求；提出索賠vinsuranceclaim索賠[講義編號(hào) ：針對(duì)本講義提問(wèn)【成本及費(fèi)用Costofsales銷售成Directmaterial直接材 Directlabor直接人工“干活的人”Directcostsareclassifiedasthecoststhatgointocreatingtheproductor直接成本就是 品和服務(wù)所需要的成本“referto,Production/manufacturingoverhead制造費(fèi)用“MOH”“管人的車間 Expense[ik'spens]費(fèi)讀音p變b,類似student,studySellingexpenses銷售費(fèi)用[講義編號(hào) ：針對(duì)本講義提問(wèn)General&AdministrativeexpensesAdministrate管理、經(jīng)營(yíng)Administration理、經(jīng)營(yíng)、行政機(jī)構(gòu)nMinisterStorageexpenses倉(cāng)儲(chǔ)費(fèi)用，費(fèi)Financeexpenses財(cái)務(wù)費(fèi)用Borrowingcost借款費(fèi)用借款loan“borrowVSlend”specificborrowing專門借款generalborrowingcapitalizedcost一般借款資產(chǎn)支出“Reachitsintendeduseorsalestatus達(dá)到預(yù)定可使用或銷售狀態(tài) 【所得稅】etax所得稅TaxbaseDeductibletemporarydifference可抵扣暫時(shí)性差異Taxabletemporarydifference應(yīng)納稅暫時(shí)性差異Permanentdifference永久性差異Deferredtaxassets遞延所得稅資產(chǎn)重讀閉音節(jié)Prefer,referDeferredtaxliabilities遞延所得稅負(fù)債etaxpayable應(yīng)交所得稅[講義編號(hào) ：針對(duì)本講義提問(wèn)【流動(dòng)資產(chǎn)】流動(dòng)資產(chǎn)Current貨幣CashandBank性金融資產(chǎn)Held-for-trading可供金融資產(chǎn)Available-for-saleinvestment持有至到期金融資產(chǎn)Held-to-maturityinvestment應(yīng)收利息Interestreceivable應(yīng)收賬款A(yù)ccountreceivable其他應(yīng)收款Otherreceivable預(yù)付賬款A(yù)dvanceto 存貨[講義編號(hào) ：針對(duì)本講義提問(wèn)Financialinstrument金融工具M(jìn)aturitydate到期日Immature未到期的Amortizedcost攤余成本Actualinterest際利Held-for-tradinginvestment性金融資產(chǎn)Available-for-saleinvestment可供金融資產(chǎn)Held-to-maturityinvestment持有至到期金融資產(chǎn)Dividendsorinterest erelatedtotheavailable-for-salefinancialassetsshallberecordedincurrentprofitorloss.與可供金融資產(chǎn)相關(guān)的股利或利息收入，計(jì)入當(dāng)期損[講義編號(hào) ：針對(duì)本講義提問(wèn)Initialrecognition初始確認(rèn)Subsequentmeasurement后續(xù)計(jì)量Holdingintention持有意圖Reclassification重分類 Gainandloss利得與損失Inventory存貨inventoryHistoricalcost歷史成本Recementcost重置成本Presentvalue現(xiàn)值Fairvalue公允價(jià)[講義編號(hào) ：針對(duì)本講義提問(wèn)Netrealizablevalue變現(xiàn)凈Inventoryoveragefromphysicalcounting貨盤盈Reasonablespoilage理?yè)pMovingweightedaveragemethod移動(dòng)平均法Specificidentificationmethod個(gè)別計(jì)價(jià)法Impairmentofassets資產(chǎn)減值Indicatorsofassetimpairment減值跡象Reversedimpairment減值轉(zhuǎn)回Maketheprovisionforimpairment計(jì)提減值Netamountarisefromthefairvaluelessthecosttosell允價(jià)值減去處置費(fèi)用凈Discountrate折現(xiàn)[講義編號(hào) ：針對(duì)本講義提問(wèn)【非流動(dòng)資產(chǎn)非流動(dòng)資產(chǎn)Non-current固定資產(chǎn) ntand在建工程Constructioninprogress投資性房地產(chǎn)Investmentproperty商譽(yù)Goodwill其他無(wú)形資產(chǎn)Otherintangible遞延資產(chǎn)Deferred[講義編號(hào) ：針對(duì)本講義提問(wèn)Usefullife使用Depreciationrate折舊率Depreciationmethod舊方法Anenterpriseshallmakedepreciationforallitsfixedassets.企業(yè)應(yīng)當(dāng)對(duì)所有固定資產(chǎn)Residualvalue/scrapvalue殘值A(chǔ)ccumulateddepreciation累計(jì)折舊Disposalexpense處置費(fèi)用Conversionofinvestmentproperty投資性房地產(chǎn)轉(zhuǎn)換Researchanddevelopmentexpenditures究開發(fā)支出Intangibleassets無(wú)形資產(chǎn)Non-monetaryassetstransaction非貨幣性資產(chǎn)交換Commercialsubstance業(yè)實(shí)Surrenderedassets出資[講義編號(hào) ：針對(duì)本講義提問(wèn)【本節(jié)小節(jié)】[講義編號(hào) ：針對(duì)本講義提問(wèn)第06 重點(diǎn)詞匯講解（六【負(fù)債】流動(dòng)負(fù)債Current短期賬款Short-termloan應(yīng)付賬款A(yù)ccountspayable其他應(yīng)付賬款Otherpayable應(yīng)付工資Accruedsalary應(yīng)付福利費(fèi)Welfarepayable應(yīng)付利息Interestpayable應(yīng)交稅金Taxpayable預(yù)計(jì)負(fù)債[講義編號(hào) ：針對(duì)本講義提問(wèn)非流動(dòng)負(fù)債Non-current長(zhǎng)期Long-term長(zhǎng)期應(yīng)付款Long-termaccounts遞延Deferred遞延收益Deferred總負(fù)債合計(jì)Total[講義編號(hào) ：針對(duì)本講義提問(wèn)LiabilitiesAliabilityisapresentobligationarisingfrompasttransactionsoreventswhichareexpectedtogiverisetoanoutflowofeconomicbenefitsfromtheenterprise.負(fù)債是指企業(yè)過(guò)去的或者事項(xiàng)形成的、預(yù)期會(huì)導(dǎo)致經(jīng)濟(jì)利益流出企業(yè)的現(xiàn)時(shí)義務(wù)。Provisions預(yù)計(jì)負(fù)Lossesofcontingenciesaresimilartoprovisions,butmayinvolvemuchmore或有損失與估計(jì)負(fù)債相類似，但它包含的不確定性Contingentliabilities或有負(fù)[講義編號(hào) ：針對(duì)本講義提問(wèn)Present/currentobligation時(shí)義Bestestimate佳估計(jì)Most e可能發(fā)生金Ifthecontingenciesconcernasingleitem,itshallbedeterminedinthelightofthemostlikely e.如果或有事項(xiàng)涉及單個(gè)項(xiàng)目,最佳估計(jì)數(shù)按照最可能發(fā)生金額確定。ProbabilityUncertainty確定Beofgreatsignificance響重大Virtuallycertain基本確定Reimbursement補(bǔ)償[講義編號(hào) ：針對(duì)本講義提問(wèn)Debtreorganization重Financialdistress[di'stres]務(wù)困Di-表示“兩個(gè)，雙dilemma進(jìn)退兩難（di+lemma論→二種爭(zhēng)論→進(jìn)退兩難）表示“使…變成，分開，離開”dilute沖淡divide分開Payoffdebts/obligationsMakeconcessions做出讓Long-termliabilitiesduewithinoneyear一年內(nèi)到期的長(zhǎng)期負(fù)債Opening/Beginningbalance期初余額Closing/Endingbalance末余[講義編號(hào) ：針對(duì)本講義提問(wèn)【所有者權(quán)益股本Share資本公積Capital盈余公積Surplus期初未分配利潤(rùn)Undistributedprofitatthebeginningofthe本期損益Current歸屬于母公司股東權(quán)益Equityattributabletoownersofthe少數(shù)股東權(quán)益Non-controlling股東權(quán)益合計(jì)Total[講義編號(hào) ：針對(duì)本講義提問(wèn)Owners’equity所有者權(quán)益Owners’equityistheresidualinterestintheassetsofanenterpriseafterallitsliabilities.所有者權(quán)益是指企業(yè)資產(chǎn)扣除負(fù)債后由所有者享有的剩余權(quán)益。Statementofchangesinowner'sequity所有者權(quán)益變動(dòng)表Paid-incapital實(shí)收資本Althoughthereareseveralcategorieswithinequity,thetwobiggestarepaid-incapitalandretainedearnings.所有者權(quán)益內(nèi)部也有諸多子分類，但實(shí)收資本與留存收益是兩個(gè)最大[講義編號(hào) ：針對(duì)本講義提問(wèn)【長(zhǎng)期投資、企業(yè)合并及合并財(cái)務(wù)報(bào)表】Long-termequityinvestment期股權(quán)投資Investingenterprise投資企業(yè)Iftheinvestingenterprisecancontrolaninvestedentity,theinvestedentityasits shallbeincludedintheconsolidationrangeoftheconsolidatedfinancialstatements.投資企業(yè)能夠?qū)Ρ煌顿Y單位實(shí)施控制的，被投資單位為其子公司，投資企業(yè)應(yīng)當(dāng)Jointcontrol共同控制Significantinfluence重大影響B(tài)usinesscombinations企業(yè)合Businesscombinationsareclassifiedintothebusinesscombinationsunderthesamecontrolandthebusinesscombinationsunderthedifferentcontrol.企業(yè)合并分為同一控制下的Initialmeasurement始計(jì)Subsequentmeasurement續(xù)計(jì)-sub面的sub-way,sub-次、下一級(jí)sub-divisionsub-[講義編號(hào) ：針對(duì)本講義提問(wèn)Initialinvestmentcost始投資成Combinationcost并成Costmethod本 權(quán)益法 Additionalinvestment追加投資Add增加，加Declaredividend股Distributedividends分配股Realizednetprofit現(xiàn)凈利 e投資收Recognizethe e確認(rèn)投資收[講義編號(hào) ：針對(duì)本講義提問(wèn)Identifiablenetassets可辨認(rèn)凈資產(chǎn)Beentitledtofairvalueofidentifiablenetassetsoftheinvested Identified被識(shí)別的；經(jīng)鑒定GoodwillRetainedearnings存收Individual/consolidatedfinancialstatement個(gè)別/合并財(cái)務(wù)報(bào)表Noncontrollinginterests少數(shù)股權(quán)Adjustingentries調(diào)整分錄Eliminationentries抵消分錄[講義編號(hào) ：針對(duì)本講義提問(wèn)【會(huì)計(jì)政策變更、估計(jì)變更、差錯(cuò)更正Accounting會(huì)計(jì)政AdoptChangesofaccountingpoliciesandaccountingestimatesanderrorcorrection會(huì)計(jì)政策、Priorperioderrors期差Thecumulativeeffectofchangesinaccountingpolicies計(jì)政策變更的累計(jì)影響Retrospectiveadjustmentmethod溯調(diào)整Retrospectiverestatementmethod追溯重述法Prospectiveapplicationmethod未來(lái)適用法Theprospectiveapplicationmethodshallbeadoptedbyanenterprisefortreatingthechangesinaccountingestimates.企業(yè)對(duì)會(huì)計(jì)估計(jì)變更應(yīng)當(dāng)采用未來(lái)適用法處理。[講義編號(hào) ：針對(duì)本講義提問(wèn)【其他】GAAPGeneralAcceptedAccountingPrinciple公認(rèn)會(huì)計(jì)準(zhǔn)則Balancesheetdate資產(chǎn)負(fù)債表日InterimFinal/closingNotes/DisclosureNotes務(wù)報(bào)表附Prepare/issuethefinancialstatements制/報(bào)出財(cái)務(wù)報(bào)Transactionorevents或事Financialposition務(wù)狀Operatingresults經(jīng)營(yíng)成果Accrualbasis責(zé)發(fā)生制Cashbasis收付實(shí)現(xiàn)制Amortize攤銷-無(wú)形資產(chǎn)Depreciate舊-固定資產(chǎn)Face/parvalue面值Convertiblebond可轉(zhuǎn)換債券[講義編號(hào) ：針對(duì)本講義提問(wèn)Warrant認(rèn)股權(quán)Socialsecuritycontributionincludingpension,medical,workinjury,maternity,unemploymentandhousing社會(huì)包括養(yǎng)老、醫(yī)療、工傷、、住房公積金Lease租賃[li:s]Leaseterm賃LeaserLessee承租人[le'si:]Operatinglease營(yíng)租賃Financinglease資租Minimumleasepayment低租賃付款Guaranteedresidualvalue擔(dān)保余[講義編號(hào) ：針對(duì)本講義提問(wèn)Theterm"minimumleasereceipt"shallrefertotheminimumleasepaymentsplustheresidualvaluesguaranteedtotheleaserbyathirdpartyindependentfromtheleaserorthelessee.最低租賃收款額，是指最低租賃付款額加上獨(dú)立于承租人和出租人的 對(duì)出租人擔(dān)保的資產(chǎn)值Unrecognizedfinancingcharges未確認(rèn)融資費(fèi)[講義編號(hào) ：針對(duì)本講義提問(wèn)【2.4會(huì)計(jì)-小節(jié)】所有者權(quán)會(huì)計(jì)政策變更、估計(jì)變更、差錯(cuò)[講義編號(hào) ：針對(duì)本講義提問(wèn)第07 重點(diǎn)詞匯講解（七2.5稅法營(yíng)業(yè)土地企業(yè)所得[講義編號(hào) ：針對(duì)本講義提問(wèn)ValueAddedTaxInputTax買入/OutputTax賣Companiescanoffsetinputtaxagainstoutputtaxandpaythebalancetothetax.公司可以用進(jìn)項(xiàng)稅抵消銷項(xiàng)稅計(jì)算出余額，然后向稅務(wù) 主管有能力的，能干的；勝任的，合格的區(qū)別：competitive有競(jìng)爭(zhēng)力【法律】有法律能力的；有法定資從高適稅thehighertaxrateshall或提供稅勞Saleofgoodsorprovisionoftaxable結(jié)算、Settle,BesettledinRMB/foreigncurrenciesSettleobligation清償Consideration&n.考慮；；Consideration&n.考慮；；關(guān)心considerv“肯站在‘旁邊支持side’，考慮給予$價(jià)款n.超載；額外Sur-額外Sur-plus過(guò)剩的Sur-pass；多于Sur-round圍繞Sur-face表面Sur-render放棄；交出；投降發(fā)票SpecialVAT票O(jiān)rdinaryVAT結(jié)轉(zhuǎn)下Carryforwardtothefollowingperiods往低處流Fore-非應(yīng)項(xiàng)Non-taxable（VAT）免稅項(xiàng)Taxexemptitems[講義編號(hào) ：針對(duì)本講義提問(wèn)續(xù)表在產(chǎn)品Work-in-progress/Finished小規(guī)模/一般Small-scaletaxpayer/Generaltaxpayer成詞構(gòu)詞簡(jiǎn)易辦SimplifiedSimple（adj.）Simply（adv.）Simplify應(yīng)納稅額＝銷售額×征收Taxpayable＝Salesamount×Applicabletax應(yīng)納稅額＝組成計(jì)稅價(jià)格×稅Taxpayable應(yīng)納稅額＝組成計(jì)稅價(jià)格×稅Taxpayable＝Compositeassessableprice×adj.成的；復(fù)合的Compose成；作若干小compose大集體：構(gòu)成、組大集體becomposedof若干?。簶?gòu)成、組成大集體comprise若干?。喊蠹wbecomprisedof若干?。簶?gòu)成、組adj.可估價(jià)的；可征稅的起征Minimumthreshold起征點(diǎn)以下能hold住，不交報(bào)declaration ；申報(bào)Levy/collect/withhold/remit/pay/refundMakepayment/remittanceApplyrefund/receiverefund/depositrefund申報(bào)納Reportandpay總機(jī)構(gòu)和分支headofficeandbranch納稅期Assessable出口退Taxrefundonexported 消費(fèi)稅消費(fèi)ConsumptionTaxconsumergoods消費(fèi)品assumption假設(shè)assume銷售額＝銷售數(shù)量×價(jià)salesamount=salesvolume×salesunit從價(jià)定率的rateonvalue從量的方amountonvolume復(fù)合計(jì)稅的composite自產(chǎn)自self－produced…fortaxpayer’sown生產(chǎn)、委托加工、消費(fèi)production,consignmentprocessandimportationof連續(xù)生產(chǎn)應(yīng)稅消continuousproductionoftaxableconsumer所納準(zhǔn)予抵thetaxpaidcanbecreditedto/deductedfrom/offsetagainsttaxpayable營(yíng)業(yè)Business不動(dòng)immovablemovable營(yíng)業(yè)Business不動(dòng)immovablemovableproperty營(yíng)業(yè)區(qū)別proceeds往往與投資相關(guān)的收應(yīng)納稅額＝營(yíng)業(yè)額×稅Taxpayable＝Turnover×Tax土地Landappreciation房地Real建筑物及其附土地Landappreciation房地Real建筑物及其附Buildingand增值A(chǔ)ppreciation土地Landappreciation累進(jìn)稅progressiverate步的，累進(jìn)flatrate隱瞞Concealmentorfalse價(jià)Transaction權(quán)屬變更Titlechangeprocedures（法）物權(quán)，所有企業(yè)所得Corporate/ e應(yīng)納稅所企業(yè)所得Corporate/ e應(yīng)納稅所 Preferentialtax源泉扣Taxwithheldat特別納稅Specialtaxpayment居民企業(yè)、非居民Residententerprise/non-resident機(jī)構(gòu)、經(jīng)營(yíng)各項(xiàng)扣Other權(quán)益性投Equity公益性捐贈(zèng)Charitabledonationsfee善 個(gè)人所得稅個(gè)人所得 etax縮寫成住Domicile宅,永久居住工資、薪Wagesand工商Privateindustrialandcommercial勞務(wù)Remunerationforservices稿Author’s偶然所 e偶然的，臨時(shí)補(bǔ)貼，津Subsidiesandallowance補(bǔ)貼，金，津福利費(fèi)，金，救濟(jì)Welfarebenefit/pensionsforthedisabledorforthefamilythedeceased/relief退職Severancepay解雇費(fèi)職自然Naturalcalamities,不幸的繳入國(guó)BeturnedintotheState城市建設(shè)Cityconstruction教育費(fèi)附Educational城市建設(shè)Cityconstruction教育費(fèi)附Educational先征后Refundafter即征即Refundupon完稅價(jià)Dutiable價(jià)Transaction進(jìn)料加工Processwithimportedmaterial來(lái)料加工Acceptcustomers’materialforprocessing城市建設(shè)Cityconstruction出口加工Exportprocessi