Audit effort and fees under concentrated

全球市场营销重要知识点罗列（中英文）Global marketing Chapter one掌握：营销概念：Although marketing is universal, marketing practice, of course,varies from country to country.了解：The market conceptThe New concept of marketing and the Four Ps: shifted the focus of marketing from the product to the customer.The strategic 1.concept of marketing: shifted the focus of marketing from the customer or the product to the customer in the context of the broader external environment.2.the strategic concept of marketing has shifted the focus of marketing from a microeconomics maximization paradigm to a focus of managing strategic partnerships and positioning the firm between vendors and customers in the value chain with the aim and purpose of creating value for customers.掌握：THE THREE PRINCIPLES OF MARKETING1.Customer value and the value equationThe task of marketing is to create customer value that is greater than the value created by competitors./doc/1312473186.html,petitive or differential advantageThe advantage can exist in any element of the company’s offer: the product, the price, the advertising and point-of-sale promotion, or the distribution of the product.V=B/P3.FocusThe third marketing principle is focus, or the concentration of attention.掌握：全球本土化概念（global localization）：it means asuccessful global marketer must have the ability to “think globally and act locally”掌握：MANAGEMENT ORIENTATION1.Ethnocentric (母国中心)---------international companyHome country is superior, sees similarities in foreign countries2.Polycentric（东道国中心）-----------multinational companyEach host country is unique sees differences in foreign countries3.Regiocentric（区域中心）----------global companySees similarities and differences in the world region; is ethnocentric or polycentric the rest of the world.4.Geocentric （世界中心）-------------transnational companyWorldview, sees similarities and differences in home and host countries.了解：Leverage定义：Leverage is simply some type of advantage that a company enjoys by virtue of the fact that it conducts business in more than one country.类型：1.experience transfers(经验移植) 2.Scale economies （规模经济：可降低成本）3.resource utilization （资源利用）4.global strategy（全球化战略）Chapter two了解ECONOMIC SYSTEMS1.Market allocationA market allocation system is one that relies on consumers to allocate resources.Consumers“write” the economic plan by deciding what will be produced by whom./doc/1312473186.html,mand or centralplan allocationIn a command allocation system, the state has broad powers to serve the public interest.These include deciding which products to make and how to make them.3. Mixed allocation了解STAGES OF MARKET DEVELOMENTUsing GNP as a base , we have divided global markets into four categories.1.low-income countries(also known as preindustrial countries)2.lower-middle-income countries(also known as less developed countries or LDCs)3.upper-middle-income countries(also known as industrializing countries)4.high-income countries(also known as advanced , industrialized, postindustrial countries) chapter three 了解：BASIC ASPERTS OF SOCIETY AND CULTURE①It is learned, not innate②The various facts of culture are interrelated, influence or change one aspect of a culture and everything else is affected.③It is shared by members of groups and defines the boundaries between different groups.掌握：High and low context cultures强交际环境文化和弱交际环境文化的对比(看73页表) In low context cultures,①messages have to be explicit.②A person's word is not t o be relied on.③Paperwork is important.In high context cultures,①less information is contained in the verbal part of message.② A person's value, position, background are crucial.掌握：Maslow's Hierarchy of Needs 马斯洛需求层次理论①physiological 生理需求②safety 安全需求③social 社交需求④esteem 尊重⑤self-actualization 自我实现掌握：Hofstede Framework 霍夫斯诺德构架（看细节）①individualism versus collectivism 个人主义与集体主义②power distance 权力距离③uncertainty avoidance 不确定性规避⑤masculinity versus femininity 男权主义相对女权主义了解：THE SELF-REFERENCE CRITERION AND PERCEPTION As we have shown, a person’s perception of market needs is framed by his or her own cultural experience.了解：ENVIRONMENTAL SENSITIVITY(了解80页表格)Environmental sensitivity is the extent to which products must be adapted to the culture-specific needs of different national markets. （对环境中最敏感的东西是food）Chapter four了解POLITICAL RISK （经济发达阶段和政治风险的关系，经济越不发达政治风险越高）了解征用（EXPROPRIATION）定义：Expropriation refers to governmental action to dispossess a company or investor.没收（CONPENSATION）定义：compensation is generally provided to foreign investors,although not often in the “prompt effective ,and adequate”manner provided for by international standard.国有化（NATIONALIZATION）定义：Nationalization occurs ifownership of the property or assets in question is transferred to the host government.了解：Differences of the two systems in solving commercial disputes两种法律体系在解决商务纠纷中的区别common law versus civil law(code law)①Under common law, commercial disputes are subjected to either civil or commercial laws. Under code law, commercial disputes are subjected to the commercial code.②Under common law, industrial property right based on proof of agreement.Under code law, industrial property right based on notarization or registration③Under common law, Performance of contract: Act of God/act of nature means extraordinary happenings not reasonably anticipated.Under code law, Performance of contract: Act of God is extended to include unavoidable interferences such as strike or riots (Force Majeure)掌握：Three bases for jurisdiction in resolving private international disputes处理国际争端的3种基本司法程序①negotiation调解协商②Arbitration仲裁③Litigation 诉讼Chapter five掌握：DIFFUSION THEORY(传播理论)（AIETA）Five stages of the adoption process 对新产品接纳过程的五个阶段①Awareness 知晓阶段②Interest 感兴趣阶段③Evaluation 评价阶段④Trial 试用阶段⑤Adoption 采纳阶段Five types of adopter categories 新产品接纳者的5种类型②innovators②early adopters(Early adopters are the most influential people in their communities,even more than the innovators. Thus. The early adopters are a critical group in the adoption process )③early majority④late majority⑤laggards (落后者)掌握：Characteristics of innovations(创新的特征)1.Relative advantage（相对优势）/doc/1312473186.html,patibility（兼容性）/doc/1312473186.html,plexity（复杂性）4.Divisibility（可分性）/doc/1312473186.html,municability（可交流性）Chapter six了解Information subject agenda （理解168页表格）了解SCANNING MODES（搜寻模式）: SURVEILLANCE AND SEARCH监视的两种类型Surveillance include: viewing and monitoring 了解营销信息的主要来源（sources of market information）：1.human sources (人)2.documentary sources（文档资源）3.internet sources（因特网来源）4. Direct perception（直接感知）了解FORMAL MARKETING RESEARCH（正式的市场调研）Step 1: Identifying the research problemStep 2: Developing a research planStep 3: Collecting data (看细节secondary data, primary data, survey research)Step 4: Analyzing research dataStep 5: Presenting the findingsChapter seven掌握市场细分的定义: Market segmentation is the process of subdividing a market into distinct subsets of customers that behave in the same way or have similar needs.掌握全球市场细分的定义：Global market segmentation is the process of dividing the world market into distinct subsets of customers that behave in the same way or have similar needs.掌握全球市场的主要细分的标准（criteria）(知道归属)：1.Geographic segmentation2.Demographic segmentation3.Psychographic segmentation4.Behavior segmentation5.Benefit segmentation掌握全球目标市场确定的定义：T argeting is the act of evaluating and comparing the identified groups and then selecting one or more of them as the prospect(s) with the highest potential.掌握选择目标市场的标准（criteria）:1.current segment size and growth potential2.potential competition/doc/1312473186.html,patibility and feasibility掌握选择目标市场的策略：1.standardized global marketing2.concentrated global marketing3.differentiated global marketing掌握全球产品定位（Global product positioning）定义:Positioning is the location of your product in the mind of your customer.Chapter eight掌握出口市场选择的六大标准（MARKET SELECTION CRITERIA）：1.market potential(市场潜量)2.market access (市场潜入因素)3.shipping costs(运输成本及时间)4.potential competition(潜在竞争)5.service requirement(服务要求)6.product fit(产品适应性)了解ENTRY AND EXPANSION DECISION MODEL(进入和扩张决策模型，第237页)掌握依托营销（Piggyback Marketing）的定义：The manufacturer using the piggyback arrangement does so at a cost that is much lower than that required for any direct arrangement. Successful piggyback marketing requires that the combined product lines be complement. They must appeal to the same customers, and they must not be competitive with each other.掌握许可贸易（licensing）的定义:Licensing can be defined as a contractual arrangement whereby one company(the licensee) makes an asset available to another company(the licensing) in exchange for royalties, license fees, or some other form of compensation. The licensed asset may be a patent, trade secret, or company name.其中，Franchising is a form of licensing了解Joint Ventures（第247页）了解市场扩张战略（5 MARKET EXPANSION STRATEGIES）:1.Strategy one: concentrates on a few segments in a few countries.2.Strategy two: country concentration and segment diversification3.Strategy three: country diversification and market segment concentration4.Strategy four: country and segment diversificationChapter nine了解全球战略联盟的三个特点：1.The participants remain independent subsequent to the formation of the alliance2.The participants share the benefits of the alliance as well as control over the performance ofassigned tasks.3.The participants make ongoing contributions in technology, products, and other key strategicareas.了解全球战略同盟的六个特性（attributes）（第265页）在日本，战略联盟被称为综合商社在韩国，战略联盟被称为财阀Chapter ten掌握影响产业竞争的五种力量（Forces Influencing Competition in a Industry）：1.Thread of new entrants2.Rivalry Among Existing Competitors3.Bargaining Power of Suppliers4.Bargaining Power of Buyers5.thread of Substitute Product or Services掌握新加入者的五种威胁（thread of new entrants）：1.Economies of scales(规模经济)2.Product differentiation(产品差异性)3.Capital requirements(资本要求)4.Switching costs(转换成本)5.Access to distribution channels(获取分销渠道的途径)/doc/1312473186.html,ernment policy(政府政策)7.Established firms may also enjoy cost advantages independent of the scale economies(老公司享有的与规模经济无关的成本优势)掌握Porter’s basic thesis(Porter’s diamond): four national attributes of a nation shape the environment in which local firms compete.波特钻石理论中认为决定一国本地公司竞争环境的四大特征：①factor condit ions②demand conditions③related and supporting industries④firm strategy, structure, rivalryAnd two influencers: Governments and chance其中，了解要素来源（factor conditions）的分类1.Human resources2.Physical resources3.Knowledge resources4.Capital resources5.Infrastructure resources掌握要素资源的类型1.Basic versus advanced factors（基本要素与高级要素）2.Generalized（通用要素是前提条件）versus specialized factors（专门要素是企业真正竞争要素的来源）掌握创造竞争优势的一般战略：1.Broad market strategy 大市场战略Cost-Leadership Advantage（成本领先）Differentiation（差异化）2.Narrow target strategies（缩小目标范围）Focused differentiation （差异专注）Cost focus（成本专注）了解日本人创新性竞争的策略：/doc/1312473186.html,yers of advantage （优势层）2.Loose bricks（松动的砖头）3.Changing the rules（改变规则）4.Collaborating（合作）5.Hypercompetition （超级竞争）CHAPTER11了解产品含义（了解产品属于哪类）Local products(本土产品)：A local product is available in a portion of a national market. National products（国家产品）: A national product is one that, in the context o a particular company is offered in a single national market.International products(国际产品): international products are offered in multinational,regional markets.Global products（全球产品）：global products are offered in global markets了解产品与品牌的不同（了解334页的全球品牌的特征--------地球图）A global product differs from a global brand in one important respect: it does not carry the same name and image from country to country.掌握产品定位（product positioning）的定义：product positioning is a communications strategy based on the notion of mental "space": positioning refers to the act of locating a brandin customers' minds over and against other products in terms of product attributes and benefits that the brand does and does not offer.掌握产品定位的一般策略（general strategies for positioning products）1.attribute or benefit （属性与性能）2.Quality/price（质量价格）/doc/1312473186.html,e/user （使用和使用者）4.High-tech positioning （高科技定位）5.High-touch positioning （高感性定位）掌握产品设计的四个因素（Product design considerations）Global market need to consider four factors when making product design decision:1. Preferences （偏好）2. Cost （成本）3. Laws and regulations（法律法规）4. Compatibility（兼容性）5. Labeling and instructions （标签以及用法说明）了解原产国的态度的（coo：country of origin）定义：Country of origin (often abbreviated to COO), is the country of manufacture, production, or growth where an article or product comes from. There are differing rules of origin under various national laws and international treaties掌握产品地理扩张的主要策略（5个）Strategy1:product/communication extension(dual extension) Strategy2:product extension/communication adaptationStrategy3:product adaptation/communication extensionStrategy4:dual adaptationStrategy5:product invention理解公司的三个阶段（How to choose a strategy）1.cave dweller.（洞穴居住着）2.Naive nationalist（天真的国家主义者）3.Globally sensitive（全球性敏感者）了解新产品开发的几层含义（New products in global marketing）:Newness can be assessed in t h e c o n t e x t o f t h e p r o d u c t i t s e l f,t h e o r g a n i z at i o n,a n d t h e m a r ke t.1.an entirely new invention or innovation2. a line extension3.newness may also be organizational4.an existing product that is new to a company may be new to a particular market了解新产品开发的几个步骤：1.Identifying new-product ideas2.New-product development location3.Testing new products in national marketsCHAPTER 12掌握环境对定价决策的影响（Environmental influences on pricing decisions）1.Currency fluctuations（货币的不稳定性）2.Exchange rate clauses（汇率条款）3.Pricing in an inflationary environment（在通货膨胀的环境里定价）/doc/1312473186.html,ernment controls and subsidies（政府控制和补贴）/doc/1312473186.html,petitive behavior （竞争行为）6.Price and quality relationships（价格与质量的关系）掌握全球定价目标及战略（Global pricing objectives andstrategies）1. 掌握市场撇脂（Market skimming）定义：the market skimming pricing strategy is a deliberate attempt to reach a market segment that is willing to pay a premium price for a product.2. 掌握渗透式定价（Penetration pricing）定义：penetration pricing uses price as a competitive weapon to gain market position.3. 掌握市场保持（Market holding）定义：the market holding strategy is frequently adopted by companies that want to maintain their share of the market.4. 掌握成本加成价格升级Cost plus/price escalation掌握价格升级的定义：Price escalation is the increase in a product’s price as tr ansportation, duty, and distributor margins are added to the factory price.掌握灰色市场（Grey market goods）条件和定义定义：gray market goods are trademarked products that are exported from one country to another, where they are sold by unauthorized persons or organizations.条件：The marketing opportunity that presents itself requires gray market goods to be priced lower than goods sold by authorized distributors or domestically produced goods.了解倾销(Dumping) 定义：Dumping is an important global pricing strategy issue.了解转移定价（TRANSFER PRICING）的定义：transfer pricing refers to the pricing of goods and services bought and sold by operating units or divisions of a single company.了解几种转移定价的方法：The alternatives are(1)cost-based transfer pricing,(2).market-based transfer pricing（目的基于市场竞争需要的转移定价）Market-based transfer price了解定义：a market-based transfer price is derived from the price required to be competitive in the international market.(3).negotiated prices.掌握三种定价策略（GLOBAL PRICING-THREE POLICY ALTERNATIVES）1.Extension/ethnocentric2.Adaptation/polycentric3.Invention/geocentricCHAPTER 13掌握分销渠道（Channel of distribution）的定义：Channel of distribution American marketing association defines channel of distribution as"an organized network of agencies and institutions which, in combination, perform all the activities required to link producers withusers to accomplish the marketing task."掌握分销(marketing channels)的目的: The purpose of marketing channels is to create utility for customers.掌握渠道的效用：The major categories of channel utility are place (the availability of a product or service in a location that is convenient to a potential customer);time(the availability of a product or service when desired by a customer);form(the product is processed, prepared, and ready to use and in proper condition);and information(answers to questions and general communication about useful product features and benefits are available).了解两种渠道：1.Direct involvement2.Indirect involvement掌握影响渠道因素（CHANNEL OBJECTIVES AND CONSTRAINTS）1. customers characteristics2. products characteristics3. middlemen characteristics4. environment characteristics掌握中间商（Middleman characteristics）的定义：Channel strategy must recognize the characteristics of existing middlemen. Middlemen are in business to maximize their own profit and not that of the manufacturer. They are notorious for cherry picking.了解cherry picking的定义：that is, the practice of taking orders from manufacturers whose products and brands are in demand to avoid any real selling effort for a manufacturer’s products that may required push.DISTRIBUTION CHANNELS:TERMINOLOGY AND STRUCTURE 掌握消费品（CONSUMER PRODUCTS）的主要渠道1.DOOR-TO-DOOR SELLING2.MANUFACTURER-OWNED STORE3.FRANCHISE OPERATIONS/doc/1312473186.html,BINATION STUCTURES掌握工业产品（INDUSTRIAL PRODUCTS）的主要渠道1.M-manufacturer2. W-wholesaler3. MSF-manufacturer's sales force4. D or A-distributor or agentCHAPTER 14掌握全球广告的定义：Global advertising is the use of the same advertising appeals, messages,art, copy, photographs, stories, and video segments in multiple-country markets.了解global advertising content: the extension versus adoption debate了解选择广告代理商的主要因素：In selecting an advertising agency, the following issues should be considered: Company organization, Area coverage, Buyer perception.CHAPTER 15（重点看选择题）掌握几种主要的促销方式（GLOBAL PROMOTION）Advertising（广告）Public Relations and Publicity （公共关系与公众度）Personal selling （个人推销）Sales promotion (营业促销)Direct Marketing（直复营销）Trade Shows and Exhibitions（贸易展示和展会）Sponsorship Promotion （赞助促销）了解公共关系的主要作用：foster goodwill and understanding among constituents both inside and outside the company.还有宣传的特征:Publicity is a nonpaid form of communication (unearned media)掌握推销(personal selling)的定义: personal selling is two-way,personal communication between a company representative and a potential customer as well as back to the company. 掌握推销的主要过程:The selling process is typically divided into several stages:prospecting, preapproaching, aaproaching, presenting, problem solying, handing objections, closing the sale, and following up.了解SALES PROMOTIONTrade promotions are designed to increases productavailability in distribution channels.了解DIRECT MARKETINGThe use of direct marketing is growing rapidly in many parts of the world due to increased use of computer databases, credit cards, and toll-free numbers, as well as changing life-styles.了解TRADE SHOWS AND EXHIBITIONSTrade shows and exhibitions are other promotion vehicles that are increasingly important in the promotional mix, especially for industrial products and in the international marketplace.了解SPONSORSHIP PROMOTION特点：Sponsorship can be used to increase awareness and esteem, to build the brand identification, to enhance the brand’s positioning and sales,and to circumvent advertising restrictions in some countries.。

《现代金融业务》词汇汇编Part 7 国际结算I. New Words生词adjudication n.裁判，裁定，裁决airlines n.航空公司airmail n.航邮，邮寄alongside adv.沿着amplified adj.放大的，夸张的，增强的arbitration n.仲裁assignable adj.可转让的，可过户的assignment n.让渡,让与authenticate n.验证award v.中标beneficiary n.受益人breakdown(分成) n.细目cable n./v.电报carrier n.承运人circa prep.大约collection n.托收compatible adj.兼容的，相一致的conducive adj.有助于……confirmation n.保兑，确认consequence n.后果consign v.转让consignee n.受让人consignment n.解汇construe v.注解consummation n.完善container n.集装箱contemporary adj.现代的，当代的contractor n.承包商correspondence n.对应correspondent n.代理行courier n.快信depot n.补给站，车站，仓库descriptively adj.按描述的方式determinable adj.可确定的detrimental adj.有损害的deviation n.偏离（差）discrepancy n.不符点discrepant adj.不符的dishonor v.拒付dispel v.消除，驱散disregard v.不管，忽略documentary adj.跟单的，单证的domicile v.定居，居住draft v.起草，草稿drawee n.受票人drawer n.出票人drawing n.提取，取款enforceability n.施行能力enforceable adj.可施行的envision n.想象expeditious adj.快捷的expressly adj.明确的factoring n.保付代理factor n.保付代理人forfaiting n.福费廷forfaitist n.福费廷供应商formality n.手续forthcoming adj.即将到来的forward v.传送，发送，传达，送达fractionable adj.可分开的frivolous adj.无关紧要的，轻率的frontier n.边境genuineness n.真实性heading n.标题，信头，表头hereunder adv.在此以下identical adj.同一的、相同的immaterial adj.不重要的impediment n.妨碍imposition n.强加inconsistent adj.不连惯、不一致Incoterm n.国际贸易术语解释通则invoice v.开发票indemnity n.赔偿书、担保书insurrection n.暴乱，叛乱irregularity n.异常、不正常irrespective adj.不管irrevocable adj.不可撤消的issuance n.签发,发行jargon n.行话judicial adj.裁定的，审判的，裁判的label n.标注layout n.布局，安排，规划litigation n.诉讼loading n.装货locality n.位置marketing n.营销misconception n.误解，错误想法mitigate v.减轻，缓和notation n.标志，记号，符号observance n.遵守，执行，遵照omission n.遗漏onus n.义务、责任order n.指定人originals n.正本outgrow v.超过，胜过overland adj.经由陆路的，跨越大陆的override v.胜过，超过package v./ n.打包,包装payee n.付款人penalty n.处罚performance n.执行perfunctory adj.敷衍的pragmatic adj.讲究实际的，实用的pre-advice n.提前通知precision n.细致，精细presentation n.提示，提呈prevail v.盛行，胜过principal n.委托人、当事人protest n.拒绝证书；v.制作拒绝证书publication n.出版物quay n.码头query n.质询redundant adj.多余，冗余reimbursement n.偿还、追偿reinstated adj.恢复使用的reinstatement n.恢复remitter n.汇款人revocable adj.可撤消的semi-annually adv.半年一次shipper n.发货人signatory n.签字（手续）simplicity n.简洁、简单specimen n. n..样本，样品simplify v.简化stamp n.印章v.加盖（印章）standardize v.标准化statute n.条例statutory adj.法制的stow v.装入streamline v.使现代化，使简单化telecommunication n.电信teletransmission n.电传,远程电信传输teletransmit n.电传telex n.电传terminology n.术语transferee n.受让人transferor n.转让人transshipment n.转船unambiguously adv.明确无误地，明白地uncertainty n.不确定性underlined adj.划线的，标注的，强调的undoubted adj.无庸怀疑的uneconomical adj.不经济unenviable adj.尴尬的utilization n.利用vague adj.模糊的variant n.变数warehouse n.仓库waybill n.运单wording n.措辞II. Phrases & Expressions词语与表达acceptance credit承兑信用证accessory guarantee 从属担保，辅助保证act in good faith善意行事advance payment bond预付款保函Advance Payment Standby预付备用信用证advance payment预先支付advice of dishonor拒付通知advising bank通知行affiliated parties附属当事人，连带当事人after sight见票后against indemnity有担保的against stipulated document(s)凭规定单据airway bill航空运单applicant insolvency申请人无力偿还债务application form申请书assemble the goods组装货物at the discretion 由……处置average contractor一般承包商average success rate 平均成功率back value 倒算入账Back-to-Back credits背对背信用证balance due到期余额bank at the bank在银行开户bank form开户表格bank-guaranteed银行担保banking charges银行费用，银行收费banking hours银行营业时间Bid Bond/Tender Bond standby投标备用信用证bid bond 投标保函bills of lading 提单Black list certificate黑名单证书business stance 商业立场capital intensive资本密集型carbon systems复写carrying vessel承运船只case-of- need需要时的代理人cash agent现金代理cash in advance预付现金cash on delivery发货时兑现cash payment before delivery 发货前付现金certificate of insurance保险凭证certificate of origin(原) 产地证书chamber of commerce商会Charter Party Bill of Lading租船提单chop mark印章civil commotions内乱claiming bank求偿行，索赔行code word代码字collecting bank代收行collection form托收表格collection instruction托收指示collection order托收委托书Combined Transport bill of Lading联运提单come into play发挥作用commercial invoice商业发票commercial invoice商业发票common sense rules 常识规则competition law竞争法complying presentation 单据相符合的提示computerized credit reference system计算机信用咨询系统conclusive evidence确证conditional bond 条件保函confirmation commission保兑费用consignment note转让凭条construction contract建设合同，建筑合同consultative status咨询身份container bill of lading集装箱提单contract for/f carriage运输合同contractual dispute 合同争端Cost & Freight (CFR )成本加运费cost of freight运费(或freight cost)Cost, Insurance and Freight (CIF) 成本加保险和运费价，到岸价counter indemnity反向担保书Counter Standby返还备用信用证courier’s receipt信使收据court of law法庭credit insurance policy信用保险单customs and practices惯例与做法customs clearance报关date of the advance融资日期deed of protest拒绝证书deferred credits延期信用证deferred payment credit延期付款信用证Delivered Ex Quay (DEQ) 目的港码头交货delivery order发货委托书（指令）demand bills 即期汇票detailed breakdown详细的分列项目Direct Pay standby直接支付备用信用证discount house 贴现行discounting fee and charges贴现费dishonored note 拒付凭条（证）document of title物权凭证documentary collection跟单托收documentary credit跟单信用证documentation risk单据风险double assurance双重保证due on arrival 按期到达due performance正当履行(行使) electronic presentation 电子提示eligible bills合法票据Ex Works经由工厂examine the documents审单, 审查单据excessive details过分的细节exemption from liability免除责任exercise reasonable care采取合理谨慎existing statutory legislation当前法规expiration date到期日(或expiry date，或maturity date)express consent明示同意Far East远东far-sighted具有远见卓识的financial standby融资备用信用证fine rate of interest优惠利率first beneficiary第一受益人first class bank一级银行Free on board(FOB)船上交货价，离岸价for customs purposes出于海关目的for value received对价收讫formal cancellation正式取消Free Alongside Ship (FAS) 装运港船边交货Free Carrier货交承运人freight charge运费freight forwarder 货运代理go astray迷途good and honest bona fides善意诚实good banking practice 良好银行实践government purchasing organization政府收购组织granting of the contract合约成立hard currency硬通货in a timely fashion及时地in favor of 以…...为抬头人in lieu of按照，依照in the prescribed way以规定的方式initial parties开始方inland place内地inland trade bill 内地贸易单据inspection certificate检验证书insurance cover保险保障insurance document保险单据insurance policy 保险单，保单Insurance standby保险备用信用证intellectual property知识产权introductory information介绍性信息inward collection 进口托收Issuing Bank 开证行Judicial proceedings裁定程序L/C amendment信用证修改证书lash barges快艇，驳船legal commitment法定义务、法律承担legal evidence法律证明legally binding法律阻止legally liable负法律连带责任letter of comfort安慰信,安慰函Liner Bills of Lading 班轮提单maintenance bonds维修保函make presentation for payment/acceptance提示付款或承兑mandatory law强制性法律Marine/Ocean Bills of Lading海运/海洋提单marketing ethics营销理念Mode of transport运输方式multimodal transport多种方式联合运输named bank指定行negative event消极事件，负面事件negotiating bank议付行negotiation account 议付账户negotiation advances议付垫款negotiation credit议付信用证negotiation facility议付便利negotiation request议付请求neutral rule中立规则non-documentary conditions非跟单条件non-monetary obligations非货币责任的non-performance无法执行，没有执行Notary Public公证人notifying party通知方null and void无效的、作废的official /English text官方或英语文本on a one-off basi s一次性地on demand bond 即期保函，凭索即付保函one original bill of lading正本提单open account赊销账户open cover预约保单open policy of insurance 预收保单order and blank endorsed 空白背书outward collection出口托收packing list/weight list装箱单/重量单packing of the goods货物的包装palletised cargoes用货盘装运的货物paper documentation纸质文档parcel post receipt包裹收据parcel post receipt邮包收据partial payment分批付款paying bank付款行payment credit付款信用证payment of duty obligations支付到期债务per aval凭担保performance bond 履约保函Performance Standby履约备用信用证photo-copier影印place of dispatch 分装地point on land陆地上一点port of delivery发货港口port of destination目的港port of discharge 卸货港口port of loading卸货港post-completion 完成后pre-debit notification事先贷记通知preferred partner良好合作伙伴presenting bank提示行pre-shipment financing facility装船前融资便利previous holders前手price escalation clause价格自动调整条款promissory note本票proof of delivery发货证明property right财物权quasi negotiable document半转让单据rail or road consignment notes寄货通知Rail/road transport documents铁路运输单据rates of discount贴现率receipt of the goods货物收据reception point接受点red clause documentary credits红条款信用证reimbursing bank偿付行remitting bank汇出行reserved berth预留泊位retention bond 保留金保函revolving documentary credit循环跟单信用证right of recourse追索权risk free 免除风险sale contract 销售合同sales ledger administration销售账目管理sales staff 销售人员sea voyage海运航程sea waybill海运运单second beneficiaries后手受益人second obligor第二责任人(义务人)sector subject专业机构Security Agreement安全协议self-evident自明的self-identification不辨自明self-identifying身份自明的send by air空运ship’s rail跨越船舷shipment terms装船条件shipped on board 已装船shipping date装船日shipping documents 装船单据shipping line船运公司shipping marks装船标志，唛头Short Form Bill of Loading 简式提单Short-Term Export finance Schemes短期出口融资计划sight draft即期汇票silent confirmation默认保兑special authenticating特别验证specialist scheme专门的方案specialized agencies专门机构specific instructions特定指示stamp duty印花税standard clauses标准条款standard form标准格式standard wording标准措辞standby letter of credit备用信用证strong bargaining position有利的讨价地位sub-contractor分包商subsidiary companies附属公司superior credit standing一流的信用等级take in charge收取费用tender bond 投标保函tender outstanding未签约的投标term credit 远期信用证term drafts 远期汇票terms and conditions条件和条款terms of delivery送货条件,发货条款test key密押degree of scrutiny细察的程度through bill of lading联运提单title to the goods物权，货物的所有权act upon the instructions按指示行事、奉令行事trade credit贸易信贷transferable credit可转让信用证transfers of funds资金划拨transport by sea海运transport document 运输单据transshipment bill of lading转船提单travel agency旅行社traveller’s cheque旅行支票Travellers’ Letter of Credit旅行信用证truck/carrier receipts陆运收据unconditional bond 无条件保函unconditional order无条件支付命令under reserve有条件的unfair calling of bonds对保函的不公平要求unloading obligation 卸货义务unqualified acceptance无条件承兑unsigned copies未签名复本usance bills远期汇票usance credit远期信用证warranty bond维修保函with recourse有追索权with the consent of经……同意within the validity有效期内without delay不延误地without recourse无追索权Part 8 证券与期货市场I. New Words 生词ad hoc adj.即兴的；专门的；临时的aforementioned adj.前面提到的annuity n.年金authentic adj.真实的custodian n.保管人deliberate v.故意delisting n.退市，下市dematerialize v.非物质化disband v.解散disqualify v.取消(比赛)资格disseminate v.传播,散布ex ante adv根据推断far-sighted adj.有远见的inception n.引入infancy n.不成熟jurisdiction n.司法levy v.征收，课税liquidation n.清算，清理lockup n.密封，封闭metallurgy n.冶金术misappropriate v.挪用misleading n.错误引导onwards adv.向前practitioner n.从业者，执业者prescribe v.规定promoter n.发起人，推动着proprietary adj.所有人的，私有的，产权的prospectus n.创立计划书；简介remuneration n.报酬，赔偿restructuring n.重组，重建sanction n.批准，认可；制裁solicit v.恳求，教唆，勾引sponsorship n.发起，保荐stake n.股份；赌金；stakeholder n.赌金保管人；利益攸关者，利益相关者tenure n.占有，占有期，任期timeframe n.时间框架transact v.进行交易wide-ranging n大范围wrongdoing n错误行径（做法）II. Phrases & Expressions词语与表达Market capitalization市场资本化Initial investment原始投资A lockup period 封闭期Securities offering证券发行，争取发售Unspecified investors非特定投资者Follow on offerings后期发售，后期发行Rights issue权利问题Pricing mechanism定价机制Book-building pricing process询价过程Initial price range原始价格范围The lead underwriter首席承销人Predecessor entity (entities)原先实体T-bonds 国债Financial bonds 金融债券Corporate bonds公司债券Convertible bonds可转换债券joint stock limited company 股份有限公司a limited liability company有限责任公司distributable profits可分配利润industrial policies工业政策，行业政策qualified investors 合格投资者private placement私募un-audited assets未审计资产the preceding year前一年，上一年risk control indicators风险控制指标the shareholders’ meetings股东大会business firewalls业务防范，业务防范Trading of securities证券交易Securities investment funds证券投资基金Exchange Traded Funds (ETF) 交易所交易基金Price precedence and the time precedence价格优先和时间优先Block trading bidding大手交易竞价Stamp duty 印花税Specially Treated Shares特别处理股，ST股Closing price收盘价Consecutive years连续年份Material event重大事件Independent Directors独立董事Specialized Committees专门委员会Audit committee 审计委员会Nomination committee命名委员会Appraisal committee评估委员会Pursuant to根据，按照，遵循Related party transactions利益相关者交易Agreement-based offer协议报价Overseas-listed companies海外上市公司Small and medium-sized enterprises(SME)中小企业Post-tax profit税后利润The leading intermediaries一流的中介Investment banks投资银行Merchant banks商人银行Establishment requirements设立要求，建立要求Business scope经营范围Securities brokerage证券经纪业务Securities investment consultation 证券投资咨询Financial advising 理财咨询Securities proprietary trading证券产权交易Securities asset management证券资产管理Insolvent assets无清偿能力的资产Liquidation assets清算资产Investment advisers投资咨询师Depository and clearing house登记和清算所Credit rating agencies信用评级机构Law firms法律公司Exchange-listed instruments交易所上市的工具，交易所工具Institutional investors机构投资者，投资机构Bond funds证券基金Index funds指数基金Monetary market fund货币市场基金Principal guaranteed fund保本基金Exchange traded fund外汇基金Unlimited liability无限责任Insider dealing 内部交易，内幕交易Market manipulation市场挪用Qualification requirements资格要求Good track record良好从业记录Previous three years前三年Memorandum of understanding理解备忘录Corporate annuity funds 公司年金基金Proprietary trading产权交易upper limits上限in one’s infancy在某人的幼年，早期Stock index futures股指期货Treasury futures 国债期货mung bean 绿豆bean oil豆油fuel oil燃油futures brokerage期货经纪业务legal framework法律框架In-depth study深入研究set forth 确立Part 9 保险基础I. New Words生词actuarial n./adj.保险精算（的），保险统计（的），保险分析（的）adhesion n.支持；粘连；附和，依附adjuster n.理算师，精算师aleatory adj.侥幸的, 偶然的；射幸的allege v.宣称，断言ambiguity n.含糊，不明确auctioneer n.拍卖师，拍卖行bonus n.奖金，红利breadwinner n.养家活口的人,负担家计的人catastrophic n.灾难性的，巨灾的cede v.分保charity n.慈善，施舍，慈善机构claimant n.原告，提出要求者coinsurance n.联合保险coinsurers n.联合保险人compulsion n.强制性confine v 限制，使受限endowment n.捐赠，捐款enumerate v.列举facultative adj.特许的fidelity n.忠实,诚实,忠诚,保真度fortuity n.偶然性gambling n.赌博impart v.给予，传授，告知，透露indemnification n.补偿，赔偿indemnity n.补偿inequitable adj.非平衡的，非衡平法的intangibility n.无形（性）lawsuit n.庭审longevity n.长寿misrepresent v.错误陈述outlay n.费用peril n.危险policyholder n.投保人premature adj.未成熟的，太早的，早熟的proliferation n.增值reciprocal adj.相互的，互惠的reciprocity n.相互性，互惠性reinsurance n.再保险representation n.陈述retrocession n.转分保retrocessionaire n.转分保人shipwreck n.船甲solicit v.请求,恳求statutory adj.法定的subrogation n.代位subsidize v.补助，发津贴sue v.起诉tangibility n.有形（性）treaty n.契约underwriting n.承销unilateral adj.双边的unpredictability 无法预测性adj. unpredictableverdict n.意见；定论；裁决II. Phrases and Expressions 词语与表达insuring agreements保险协议negligent party疏忽方risk pool风险总库null and void无效的material facts重大事实fortuity principle偶然性原则in good faith善意life insurance人寿保险industrial life insurance行业人寿保险ordinary life insurance普通人寿保险term life insurance定期人寿保险whole life insurance终身人寿保险endowment life insurance养老保险automobile insurance机动车保险motor insurance机动车保险auto insurance汽车保险car insurance汽车保险boiler insurance锅炉保险boiler and Machinery Insurance锅炉和机械保险equipment Breakdown Insurance设备崩溃险casualty insurance不幸事故保险, 灾害保险credit insurance信用保险financial loss insurance财务损失保险fidelity bonds忠诚保险surety bonds担保保险金health insurance健康保险liability insurance责任险court verdict法庭裁决，庭审marine Insurance海上保险property insurance财产保险fidelity fund互保基金fire insurance火灾险，火险flood insurance水灾险，水险earthquake insurance地震险home insurance家庭保险inland marine insurance内陆水险boiler insurance锅炉保险travel insurance旅行保险personal belongings个人随身物品workers’ compensation insurance工人赔偿保险principle of privacy of contract近因原则，相对性原则，不针对第三者原则social insurance社会保险social security社会保障unemployment insurance失业保险temporary disability insurance临时残疾人保险property-liability insurance财产责任保险insured-loan programs被保险人贷款计划floor of protection concept 最低保障概念subsidy concept津贴概念attaching conditions附和条件contributions required法定捐献outright gifts纯粹礼品public charity公共慈善，社会慈善premium rating 保险费等级，保险费评级additional services 附加服务Insurance Intermediaries 保险中介insurance brokers 保险经纪人insurance Associations保险协议contractual relationship契约关系training and promotional material培训与促销材料sales force销售队伍distribution Channels分销渠道general agent一般代理人property-liability insurance财产责任保险exclusive agent专门机构direct writers直接承销indirect distribution 间接分销agency System代理系统local agent本地代理，当地代理branch office system分支系统average premium rate平均保险费率mortality rates死亡率treaty reinsurance契约再保险，合约再保险facultative re-insurer临时再保险proportional reinsurance比例再保险quota share reinsurance配额再保险pro rata比例分配, 分派ceding commission分保协议non-Proportional Reinsurance非比例再保险loss settlement理赔benefit representatives利益代表unjust claims不公平索赔claim settlement理赔technical reserves技术准备金unearned premium reserves未收回保险金准备金outstanding claims reserves未付出索赔准备金IBNR reserves (Incurred But Not Reported reserves)已发生尚未报告准备金catastrophe reserves巨灾准备金，大额准备金claims equalization reserves索赔平衡准备金free reserves自由准备金vast bulk体积庞大的船Principle of Insurable Interest可保利益原则Part 10 银行函电I. New Words 生词blurred adj.糊涂的booklet n.印鉴册，密押册capitalized adj.资本化的caption n.主题captioned adj.comma n.逗号confidential adj.机密的，秘密的，保密的consignments n.货物courtesy n.谦恭（之辞）cover n.头寸designation n.指定dispatch n.快寄enclosure（Enc./Encl.）n.附件enquiry n.询问entail v.承担，使接受，使…必要format n.格式，样式，安排formatted adj.格式化的HONOR v.承兑，承兑并如期支付；履行，承诺indention n.首行缩格integral adj.必备的；基本的listing n.名录,列举lodge v.存放mindful adj.留心的，注意的narrative adj.叙述的，故事的offer n.提供；报价oversight n.疏忽particularity n.细节，摘要particulars n.细节，摘要pending prep.等待……之际；直到……为止precede v.具前，在前面punctuation n.标点符号receiver n.收报人，收信人reciprocate n.回报reference n.推荐人，证明人respectability n.信誉respectable adj.受尊敬的rush v.快寄salutation n.称谓scenario n.概要，情节梗概secure v.提供保证，担保sender n.发报人，发信人subset n.次组supplement v.补充tank n.油库THANKS/THK S谢谢tracer n.记录type v.打印workload n.工作台II. Phrases & Expressions词语与表达bank letters银行函电SWIFT messages SWIFT电文sample letter样信，信样bank correspondence银行函电Letter Head信头Inside Address信内地址central idea中心意思opening paragraph开头段落，起始段落purpose paragraph(s)目的段落closing paragraph结尾段落complimentary close敬语，信尾敬语in handwriting手写in print打印professional title职称Printing Style打印样式semi-block style半缩进格式Flush with the right margin 右对齐NA无flush with the left margin左对齐Deputy General Manager副总经理historic done business以往处理过的事务pricing quote报价cordial relationship亲密关系specimen signature签字样本Test Key密押beyond possibility可能性不大up-to-date最新的sealed cover密封信封serial number次数，序号rotation numbers密押的转数Fixed Number固定编号acknowledge receipt确认收据advice of money transfer资金划拨通知单generous amount of loan大额贷款P.O. BOX 邮箱general standing一般信用等级in strict confidence严格保密，严守秘密business lines商业事务close the account结账accrued interest应计利息postage paid envelope（PPE）邮资已付信封blank cheques空白支票checking accounts支票账户fund the account为账户注入资金，存入现金账户Debit Advice借记通知cable charges电报手续费reverse the entry冲账，反转分录trade-oriented面向贸易的credit proposal信贷提议priced at prime 基本定价commission rate佣金率acceptance financing承兑融资Mortgage Loan抵押贷款adjustment and adjustable调整事项与可调整事项Bill Payable(BP)付款通知，议付汇票通知单Transfer Order资金划拨通知，转让授权书under reserve 有保留的，保留追索权的，由条件的due correction正当修改normal postal voyage正常邮寄航程Net weight净重inspection certificate (cert.) 检验证书relative revised documents相关修改单据delay penalty迟延处罚Bills for Collection托收票据upon arrival of the goods一旦货物到达Coll. No.托收编号in duplicate两份in triplicate三份handling charges手续费payment order付款指示credit advice贷记通知书import license进口许可证fiscal year财政年度normal business engagement 正常业务操作stop payment止付，停止支付Banker’s Letter of Indemnity银行偿付通知书from (FM)来自Body of Telex电传正文Teletypewriter Exchange电打字机交换Telegraph Exchange电报交换Tele-typewriter Exchange远程打字机交换REF或RE（参考）事由B’RGDS良好祝愿THKS N RGDS 谢谢并良好祝愿Test (number/Word)密押（号码/文字）PYT-PAY MENT付款，支付BENEF-BENEFICIAR Y受益人YTLX--YOUR TELEX你方电传Common Group (MTn/Category n)普通电文组Message Type (MT) 信息种类，电文类型Field 字段Message User Groups ( MUGs ) 电文用户组envelope content 封面内容,信封内容General Use message一般使用电文Extended Remittance Information 扩展的邮寄信息field tag字段块field descriptions字段描述I/O代替，替代（instead of 的缩写）Ordering Customer委托客户Related Reference相关推荐人（证明人）Ordering Institution委托机构Currency Code货币代码Sender’s Correspondent发件人代理行Account with Institution在机构开立的账户e-mail (Electronic Mail)电子邮件，伊妹儿cover letter说明信，详函，伴书11。

海关常用英语词汇报关单delcaration form海关对进出境货物的监管一般经过申报、查验和放行三个环节。

Three steps-declaration, examination of goods and release of goods, are taken by the Customs to exercise control over general import and export goods.报关员the person in charge of the declaration发票invoice提单ocean bill of lading空运提单air way bill装箱单packing list装货单shipping order信用证letter of credit(L/C)保险单insurance policy销售确认书sales confirmation商检证commodity inspection certificate动植物检疫证animal or plant quarantine certificate原产地证certificate of origin进口import出口export进出口公司import & export corporation (Corp.)进出口许可证import & export licence进料加工processing with imported materials或来料加工processing with supplied materials货物/商品goods (import & exports goods, All import and export goods shall be subject to Customs examination)货物cargo散货bulk cargo, cargo in bulk空运货物air cargo海运货物sea cargo保税货物bonded cargo商品、物品commodity (commodity inspection)Merchandise 泛指商品，不特指某一商品物品Article(smuggled goods and articles, inward and outward goods and articles)行李物品Luggage邮递物品Postal items包装packing重量weight毛重Gross weight净重Net weight皮重Tare货名/品名description of goods品名与规格name and specification of commodity货物型号/类型贸易方式mode (term ) of trade贸易条件terms and country贸易国name of trading country进口日期date of importation价值value合同总额/价值Total value of contract商品价值Commercial valueDuty-paying value完税价格Duty-paying value运输工具(船舶、航空器、火车、汽车)means of transport (conveyance) (vessel, aircraft, train, vehicle)数量quantity: For example---- The minimum quantity of an order for the goods is 5oo cases. 价格price单价Unit price总价total price总价、总额Total amount发货人consignor收货人consignee托运人shipper承运人carrier通知方notify party代理人agent代理agency装运代理人、发货代理人Shipping agent保险代理人Insurance agent装船，交运shipping/shipment运输单据Shipping documents装船日期，装运期Date of shipment联合运输Combined transport shipment港到港运输Port to port shipment运费freight运费Freight charges航空运费air freight charge运费率Freight rates杂费extras付款payment付款方式Terms of payment即期付款immediate payment港口port货币currency商品编码H.S. code /commodity code原产国及生产商country of origin and manufactures标记唛码Marks, Marking, Marks & No., Shipping Marks根据as per外贸英语知识辅导：海关、仓库基础英语customs broker 报关行customs documents 海关文件customs duty 关税(=tariff)customs invoice 海关发票declaration for export (E/D)出口申报单(=export declaration) declaration for import 进口申报单(=import declaration) delivery order 提货单differential duties 差别关税drawback 退税dutiable goods 应纳税的货物entrance fee 入港手续费evasion of duty 逃税excise duty 国内消费税exempt 免税fine 罚款free goods 免税品go down 仓库import tariff 进口税则most favored nation clause 最优惠国家条款national tariff 国定税率personal effects 私人用品preference 特惠，优先retaliatory duties 报复关税slipping 移转smuggled goods 走私货specific duty 从量税storage 仓租tariff 税则，关税transit duty 过境税本人英语不好，进去这行之后发现好吃亏啊，需要好好学习一下，与我有同样困扰的也学习一下吧1. consumer taste 消费税2. confiscate 没收3. credit 贷方4. client representative 客户代理人5. compliance area 海关守法范围6. charge 收税、收费7. disburse(pay out money) 支付8. debit(left hand side of an account ) 借方9. Foreign Trade Zone 对外贸易区10. fees 规费11. fill in 填写12. final clearance 结关放行13. final decision 最后决定14. fine 罚金、罚款15. fixed duty 固定关税16. General Customs Administration 海关部署17. general deduction 一般减税18. inspect 检查，检验19. intergovernmental aid 政府间的援助20. declaration form 报关单21. dutiable goods 应税货物22. Duty Assessment Office 征税部门23. ensure 使……必发生24. electronic invoices 电子发票25. establish the entered value 确立报关单价格26. economic interests 经济利益27. EDI(Electronic Data Interchorge) 电子数据交换28. account for 占……比率；报账29. assign 转让30. a brokerage firm 报关行31. a consumption entry 消费商品进口报关32. Automated clearing ----house 自动化结算系统33. anti -dump 反倾销34. abate 减轻，撤销（法令等）35. accompanying article 携带物品36. accord to 给予37. according to 按照38. ad valorem duty 从价税39. bond 担保40. bulletin 告示41. breach 违犯42. bonus 律贴43. bond 保税44. customs sub --office 海关分关45. conductive 有助于……的46. consist of 由……组成47. enterprise 企业单位48. enter in to 与……订约，开始49. entrus t委托，信托50. entry 报关手续，报单，进入，入口51. forge 伪造52. joint control 联合监管53. joint venture合营企业，联合企业54. label 标签55. landing 降落，上岸，着陆56. levy 征收，抽税，征税57. monitor 监督58. make out 填写59. General lits(of cargo) 总货单60. general rules 通用规则61. general system of preferences 普遍优惠制62. general tariff rate 普通税率63. hand baggage 手提行李64. half - duty 半税65. high duty 高关税66. identify 认为……一致67. in terms of(in respect to) 在……方面68. in connection with 与……相关的69. infringe 侵犯70. pursue(have as an aim or purpose) 以……为目的71. prior to 在……之前72. perishable 除……之外73. result in (bring about有……结果)74. rest with 由……负责75. regulatory audit 常规稽查76. reasonable 正当的77. intelligence 情报78. illegal 违规的，非法的，不合法的79. immigration 外来的移民，移居入境80. free alongside ship(FAS) 船边交货81. in dupicate 一式二份82. in the interests of 对……是有利的，为了……的利益83. import taxes or duties进口税务局或关税84. make up 弥补，赔偿，补偿85. national statistics 国家统计86. national territory 国境87. neglect one's duties 玩忽职守88. occasion 是……的原因89. obtain 得到，获得90. post entry review 出口后复审91. paperless summary program 海关无纸化报关程序92. proceeds 赢利93. statement(a brif record of a business account) 财务报表94. sanction 处罚95. statute 法规96. withhold 扣留97. with draw 取回98. willful failure故意过错海关业务英语71.office of exit出口地海关72.on board B/L(shipped B/L)已装船提单73.overweight超重74.payment of duty (dutyevasion)逃税75.packing list装箱单76.pappers单证、证件77.pkg.NO.(package number)件号78.places in bond存入保税仓库79.places which call for concentrated customs operations海关监管区80.free on board sdowed (FOB stowed)船上交货81.quality质量82.quotation sheet报价量83.radio officer(operator)报关员84.specification规格85.sales contract销货合同86.sales by sample凭样品买卖87.seller卖方88.severity to resistors(severe punishment to those who do not confess)抗拒从严modity export refund商品出口退税90.levy a fine罚款。

财会英语词汇（审计）（1）1.appointment, removal and resignation of auditor 注册会计师的任命、解聘和辞职2.fundamental principles 基本原则3.professional ethics 职业道德4.integrity [ɪn'tegrɪtɪ] n. 诚信5. objectivity/subjectivity 客观性/主观性6.professional competence and due care专业胜任能力和应有的关注7. confidentiality [ˌkɔnfiˌdenʃi'æliti] n.保密8.independence [ɪndɪ'pend(ə)ns] n. 独立，独立性9. bias ['baɪəs] n. 偏见10.safeguard['seɪfgɑ:d] n. 防范措施11.engagement [ɪn'geɪdʒm(ə)nt;en-] n. 约会，诺言，婚约；在审计中意为“与客户签订的业务约定”。

12. self-interest n. 自身利益13.employment with assurance client 与审计客户发生雇佣关系14.gifts and hospitality 礼品和款待15.advocacy['ædvəkəsɪ] n. 过度推介16.familiarity [fəmɪlɪ'ærɪtɪ] n. 亲密关系17.intimidation [in'timi'deiʃən] n. 外在压力18.conflicts of interests 利益冲突19.custody of client assets 保管客户资产20.terminate['tɜ:mɪneɪt] v. （使）终结；（使）结束；解雇21 eliminate [ɪ'lɪmɪneɪt] v. 消除；排除22.solicit [sə'lɪsɪt] v. 招揽；征求work ['netwɜːk] n. 网络24.public interest entities 公众利益实体25.financial interest经济利益26.immediate family主要近亲属27.valuation services 评估服务28. taxation services 税务服务29. internal audit services内部审计服务30. IT systems services 信息技术系统服务31. litigation support services 诉讼支持服务32. legal services 法律服务33. recruiting services 招聘服务34. corporate finance services公司理财服务35.overdue fee 逾期收费36. contingent fee 或有收费37. referral fee 介绍费38.actual or threatened litigation* 诉讼或诉讼威胁39.successor auditor 后任注册会计师40.present auditor 现任注册会计师41.predecessor n. 前任；前辈predecessor auditor 前任注册会计师42.audit ['ɔːdɪt] v. & n. 审计43.auditor ['ɔːdɪtə] n. 审计师；审计人员44.audit objective审计目标45. audit evidence['evɪd(ə)ns] 审计证据46 .audit resources[ri'zɔ:siz] 审计资源47.audit risk 审计风险48. inherent risk固有风险49.control risk 控制风险50. detection risk 检查风险财会英语词汇（审计）（2）51.risk of material misstatements 重大错报风险52.misstatement [mɪs’steitmənt] n. 错报；虚假陈述53.error [’erə] n. 错误（无意识做错）54.manual voucher 手工传票；手工凭证55.electric voucher电子传票；电子凭证56.contradiction [kɒntrə’dɪkʃ(ə)n] n. 矛盾，对立；反驳，否认57.inconsistent [ɪnkən’sɪst(ə)nt] adj. 矛盾的；不一致的58.consistent with 与……一致；符合59.acceptable [ək’septəb(ə)l] adj. 可接受的60.unacceptable [ʌnək’septəb(ə)l] adj. 不可接受的61.professional skepticism 职业怀疑精神bined approach 综合性方案63.sufficient [sə’fɪʃ(ə)nt] adj. 充分的，足够的。