CPA综合测试专业英语词汇表

strategic objective strategic alliances securities investment risk assessment research and development quality management performance evaluation management information system direct investment Development strategy decision support system credit risk business unit balanced scorecard audit committee unsuccessful transnational entrant technology succession implementation alliance stakeholder stable significant conversion avoidance appetite incentive diversification reactive brand procurement primary persistence outsourcing on-site improvement concept modern penetration maintenance litigation buy-out leveraged just-in-time irreplaceable subsidiary intensive rivalry intensity vertical integrated forward backward industry incremental horizontal globalization focus execution identification evaluation entrepreneurial efficiency theory advantage dominance diversified differentiation model diamond defensive gearing motivation segmentation customer performance culture punishment leadership communication matrix ocean benchmarking scorecard demand resource competency abandon question mark competitiveness cash cow weighted upstream variable underlying structure target sunk storage split security volume forecast retention responsibility required chain offering preferred perpetual percentage par ordinary lead opportunity negotiable exclusive mutually maximin portfolio marginal overhead manufacturing issuance irrelevant intrinsic inflation principle prime flexible financing strike exercise dilution quantity earnings downstream leverage degree multiplier coupon variance collection operational coverage expenditure buffer break-even share valuation rating coefficient annuity per work-in-progress underwrite sunk cost stock split stock dividend sales volume return on investment Return on equity public offering preferred stock perpetuity perpetual bond opportunity cost market price intrinsic value inflation rate floating interest rate dividend payout ratio compound interest common stock commission cash dividend Capital Expenditure buffer inventory acquisition cost refund reduction filing evasion deadline quota subject to resident welfare proportional progressive arrears overdue scope irregular labor royalty dutiable equivalent composite category casual margin cost-plus assessable appreciation amount allowable deduction ad valorem engaged in taxpayer taxable income tax refund tax rate tax exemption tax evasion tax due tax credit tax base stamp tax late fee individual income tax income tax credit enterprise income tax business tax Voting rights registered capital market share listed company limited partner insider trading government bond force majeure extraordinary general meeting credit rating corporate bond convertible bond company law civil rights board of directors acquisition of assets state-owned wholly warrant waiver void valid usufruct