2011注冊(cè)會(huì)計(jì)師《公司戰(zhàn)略與風(fēng)險(xiǎn)管理》教材文字說明

　　小編根據(jù)呂鵬老師的2011注會(huì)《公司戰(zhàn)略與風(fēng)險(xiǎn)管理》強(qiáng)化提高階段學(xué)習(xí)方法指導(dǎo)視頻，將主要內(nèi)容分享給大家：

　　【教材部分文字的特別說明】

　　1.教材第150頁(yè)，圖7-2的橫坐標(biāo)應(yīng)為相對(duì)市場(chǎng)份額

　　2.教材第217頁(yè)，關(guān)于內(nèi)部控制與風(fēng)險(xiǎn)管理的聯(lián)系第一段表述邏輯混亂，將COSO文件和中國(guó)的《企業(yè)內(nèi)部控制基本規(guī)范》相關(guān)說法混在一起，沒有改利索。

　　3.Hedging，對(duì)沖、套期；兩種翻譯混用，意義相同。

　　4.Swap，掉期、互換；兩種翻譯，意義相同。

　　5.教材第195頁(yè)，最后一行，“為評(píng)價(jià)工作組成員提供批準(zhǔn)”，批準(zhǔn)應(yīng)為“培訓(xùn)”。

　　6.教材第111頁(yè)，資源訂單式生產(chǎn)，原文為“企業(yè)僅購(gòu)買所需材料并在需要時(shí)才開始生產(chǎn)所需的產(chǎn)品或提供所需的服務(wù)。”翻譯錯(cuò)誤，意思相反。

　　7.教材第114頁(yè)，衡工量值，是香港用語，大陸對(duì)應(yīng)的專業(yè)術(shù)語是績(jī)效審計(jì)，對(duì)3E的考量。

　　8.教材第119頁(yè)，倒數(shù)第4行，原文為“內(nèi)部客戶和外部供應(yīng)商”，應(yīng)為“內(nèi)部客戶和內(nèi)部供應(yīng)商”。

　　9.教材第303頁(yè)，第9行，原文“方差分析報(bào)告”，英文原文為variance analysis report，應(yīng)為差異分析報(bào)告。

　　10.教材第178頁(yè)，（四）調(diào)節(jié)和復(fù)核中的原文“總賬的應(yīng)收款金額與相關(guān)補(bǔ)貼賬戶總額”，英文原文為allowance for doubtful account，allowance在此應(yīng)翻譯為壞賬準(zhǔn)備或壞賬計(jì)提。

　　11.教材第92頁(yè)，關(guān)于多國(guó)企業(yè)的組織結(jié)構(gòu)，有多處主要翻譯錯(cuò)誤，造成大家學(xué)習(xí)理解上的困難

　　（1）原文“采用這一簡(jiǎn)單結(jié)構(gòu)的主要原因就是本土的獨(dú)立性或反應(yīng)能力相對(duì)全球協(xié)作而言具有優(yōu)先性。”

　　英文原文：The critical issue in deciding global structure is the extent to which local independence or responsiveness should take precedence over global co-ordination.

　　The different types of multinational structure are shown in the diagram below:

　?。?）本段內(nèi)容的第一個(gè)句號(hào)應(yīng)放在“國(guó)際子企業(yè)”中進(jìn)行講解，放在這里邏輯不清。

　?。?）“本土”與“本地”翻譯混亂?，F(xiàn)隨附英文原文，供大家參考，時(shí)間原因不一一贅述。

　　注意home-based和local的區(qū)別。

International divisions	Here the home-based structure may be retained at first, whether functional or divisional, but the overseas interests are managed through a special international division. The international subsidiaries will draw on the products of the home company and gain advantage from this technology transfer The disadvantage is a lack of local tailoring of products or technology. Such structures tend to work best where there is a wide geographical spread but quite closely related products.
International subsidiaries	Are geographically based and operate independently by country. In these companies virtually all the management functions are nationally based, allowing for higher degrees of local responsiveness. The control of the parent company is likely to be dependent on some form of planning and reporting system and perhaps an ultimate veto over national strategies, but the extent of global co-ordination is likely to be low. The main problem lies in failing to achieve synergy between business units.
Global product companies	Represent a move away from the international divisional or subsidiary structure to an integrated structure. Here the multinational is split into product divisions, which are then managed on an international basis. The logic of such an approach is that it should promote cost efficiency （particularly of production） on an international basis, and should provide enhanced transfer of resources （particularly technology） between geographical regions. The international development of many Japanese companies in electronics and car manufacture has been managed in this way. Research has shown that the theoretical benefits of the global product structure are not always realized. Although cost efficiency is improved, it does not appear that technology transfer is necessarily enhanced. Also, while the structure is well suited to promoting defensive or consolidation strategies, it does not seem to meet the expected benefits of better strategic planning and is not suited to the promotion of aggressive or expansionist strategies.
Transnational corporations 影響數(shù)國(guó)的;數(shù)國(guó)參與的;跨國(guó)的	Are matrix-like structures that attempt to combine the local responsiveness of the international subsidiary with the advantages of co-ordination found in global product companies. A major strength is in transferring knowledge across borders. The key lies in creating an integrated network of interdependent resources and capabilities.

　　12.教材第266頁(yè)，上海銀行間同業(yè)拆借利率為SHIBOR，SIBOR為新加坡銀行間同業(yè)拆借利率。

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