【正文】 銷售數(shù)量Sales volume股東權(quán)益增長率Shareholders’ equity growth ratio短缺成本Shortage cost證券市場線Security market line(SML)標準成本Standard cost股票股利Stock dividend股價最大化Stock price maximization股票回購Stock repurchase股票分割Stock split儲存成本Storage cost沉沒成本Sunk cost可持續(xù)增長率Sustainable growth rate系統(tǒng)風險（市場風險、不可分散風險）Systematic risk (Market risk/Nondiversifiable risk)目標資本結(jié)構(gòu)Target capital structure時間溢價Time premium貨幣的時間價值Time value of money固定成本總額Total fixe。長期債券Longterm bond制造費用預算Manufacturing overhead budget邊際貢獻率Marginal contribution ratio市場組合Market portfolio市場價格Market price市價稀釋Market price dilution市場風險溢價Market risk premium債券到期日Maturity date市場增加值Market value added(MAV)最大最小法Maximin method企業(yè)價值最大化Maximization of firm’s value股東財富最大化Maximization of shareholders’ wealth混合成本Mixed cost互斥項目Mutually exclusive projects/events流通債券Negotiable bond凈財務杠桿Net financial leverage凈租賃Net lease營業(yè)現(xiàn)金凈流量Net operating cash flows銷售凈利率Net profit margin凈現(xiàn)值法NPV method凈現(xiàn)值Net present value(NPV)經(jīng)營租賃Operating lease經(jīng)營杠桿Operating leverage機會成本Opportunity cost期權(quán)價值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 應稅所得Taxable ine 應稅項目Taxable item 納稅期間Taxable period對股息征稅Taxation of dividends 免稅收入Taxexempt ine 免稅稅目Taxexempt item 免稅利潤Taxexempt profit 含稅價格Taxincluded price 納稅人Taxpayer 土地使用稅Urban landuse tax增值稅Value added tax(VAT) 土地增值稅Valueadded tax on land/Land appreciation tax 增值稅減免VAT exemption or reduction 車船稅Vehicle and vessel tax 車輛購置稅Vehicle purchase tax 扣繳義務人Withholding agent 代扣代繳稅款Withholding and remitting tax 預提所得稅Withholding ine tax 零稅率Zero tax rate 財務成本管理應收賬款周轉(zhuǎn)次數(shù)Accounts receivable turnover應收賬款周轉(zhuǎn)天數(shù)Accounts receivable turnover days取得成本Acquisition cost實際增長率Actual growth rate實際利率Actual interest rate配股后每股價格Afterallotment price per share配股權(quán)價值A(chǔ)llotment option value配股價格Allotment price預付年金（即付年金、期初年金）Annuity due會計報酬率法Accounting rate of return(ARR)平均交貨時間Average delivery time貝塔（β）系數(shù) Beta coefficient債券評級Bond rating債券估價Bond valuation每股凈資產(chǎn)Book value per share(BPS)盈虧臨界點Breakeven point保險儲備（安全存量）Buffer inventory資本支出Capital expenditure持有成本Carrying cost現(xiàn)金預算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)營活動現(xiàn)金流量Cash flows from operational activities混合租賃Combination lease傭金Commission普通股Common stock補償性余額Compensating balance復利Compound interest全面預算Comprehensive budget企業(yè)價值評估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流動資產(chǎn)周轉(zhuǎn)次數(shù)Current assets turnover流動資產(chǎn)周轉(zhuǎn)天數(shù)Current assets turnover days流動比率Current ratio本期收入乘數(shù)Current sales multiplier債務市場Debt market/Bond market資產(chǎn)負債率Debttoasset ratio產(chǎn)權(quán)比率Debttoequity ratio股利宣告日Declaration date財務杠桿系數(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)營杠桿系數(shù)Degree of operating leverage(DOL)股價下行乘數(shù)Downstream price multiplier總杠桿系數(shù)Degree of total leverage (DTL)息前稅前利潤Earnings before interests and taxes(EBIT)經(jīng)濟訂貨量Economic order quantity(EOQ)每股盈余稀釋EPS dilution每股盈余無差別點法EPS indifferent point method(EBITEPS break even analysis)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)價值Equity value經(jīng)濟增加值Economic value added(EVA)除息日Exdividend date執(zhí)行價格Exercise price/Strike price外部融資銷售增長比External financing needed to sales growth ratio融資租賃Financial lease/Capital lease財務估價Financial valuation完工產(chǎn)品Finished goods固定預算Fixed budget彈性預算Flexible budget浮動利率Floating interest rate浮動優(yōu)惠利率Floating prime interest rate債務現(xiàn)金流量Free cash flows of creditors股權(quán)現(xiàn)金流量Free cash flows of equity實體現(xiàn)金流量Free cash flows of firmamount 納稅特別扣除項目Special deductible items 特殊性稅務處理Special tax treatment 印花稅Stamp tax 應征稅額Tax accrued 稅額Tax amounts 稅基/計稅依據(jù)Tax base 稅種Tax category 消費稅稅率Tax putation稅收抵免Tax credit 抵免限額Tax credit quotaactivities 個人所得稅Individual ine tax 增值稅進項稅額Input value added tax 非正常損失Irregular loss滯納金Late fee 清算所得稅Liquidation ine tax 最低應納稅所得額Minimum taxable ine 增值稅起征點Minimum threshold of valueadded Tax混合銷售行為Mixedfrom可供出售金融資產(chǎn)Availableforsale financial assets壞賬準備Bad debt provision年初余額Balance at the beginning of year年末余額Balance at the end of year資產(chǎn)負債表Balance sheet銀行存款Bank deposit基本每股收益Basic earnings per share應收票據(jù)Bills receivable賬面價值Book value借款費用Borrowing costs企業(yè)合并Business bination營業(yè)稅金及附加Business taxes and surcharges計量Calculation/Calculate四、測試內(nèi)容職業(yè)能力綜合測試包括但不限于以下內(nèi)容： （一）會計（1）金融資產(chǎn)的定義和分類（2）以公允價值計量且其變動計入當期損益的金融資產(chǎn)（3）持有至到期投資（4）貸款和應收款項（5）可供出售金融資產(chǎn)（6）金融資產(chǎn)減值（7）金融資產(chǎn)轉(zhuǎn)移（1）長期股權(quán)投資的初始計量（2）長期股權(quán)投資的后續(xù)計量（3）長期股權(quán)投資核算方法的轉(zhuǎn)換及處置（1）固定資產(chǎn)的確認和初始計量（2）固定資產(chǎn)的后續(xù)計量（3）固定資產(chǎn)的處置（1）無形資產(chǎn)的確認和初始計量（2）內(nèi)部研究開發(fā)費用的確認和計量（3）無形資產(chǎn)的后續(xù)計量（1）投資性房地產(chǎn)的特征與范圍（2）投資性房地產(chǎn)的確認和初始計量（3）投資性房地產(chǎn)的后續(xù)計量（4）投資性房地產(chǎn)的轉(zhuǎn)換和處置（1）資產(chǎn)減值概述（2）資產(chǎn)可收回金額的計量（3）資產(chǎn)減值損失的確認與計量（4）資產(chǎn)組的認定及減值處理（5）商譽減值測試與處理、費用和利潤（1）收入（2）費用（3）利潤（1）債務重組的定義和重組方式（2）債務重組的會計處理（1）借款費用概述（2）借款費用的確認（3）借款費用的計量（1）所得稅會計概述（2）資產(chǎn)、負債的計稅基礎(chǔ)及暫時性差異（3）遞延所得稅負債及遞延所得稅資產(chǎn)的確認（4）所得稅費用的確認和計量、會計估計變更和差錯更正（1）會計政策及其變更（2）會計估計及其變更（3）前期差錯及其更正（1）資產(chǎn)負債表日后事項概述（2）調(diào)整事項的會計處理（3）非調(diào)整事項的會計處理（1）企業(yè)合并概述（2）同一控制下企業(yè)合并的處理（3）非同一控制下企業(yè)合并的處理（1）合并財務報表概述（2）合并范圍的確定（3）合并財務報表編制的前期準備事項及其程序（4）長期股權(quán)投資與所有者權(quán)益的合并處理（同一控制下）（5）長期股權(quán)