2011年注冊會計師考試《公司戰略與風險管理》教材文字說明
發布時間：2014-02-22 共1頁
【教材部分文字的特別說明】
1.教材第150頁，圖7-2的橫坐標應為相對市場份額
2.教材第217頁，關于內部控制與風險管理的聯系第一段表述邏輯混亂，將COSO文件和中國的《企業內部控制基本規范》相關說法混在一起，沒有改利索。
3.Hedging，對沖、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，最后一行，“為評價工作組成員提供批準”，批準應為“培訓”。
6.教材第111頁，資源訂單式生產，原文為“企業僅購買所需材料并在需要時才開始生產所需的產品或提供所需的服務。”翻譯錯誤，意思相反。
7.教材第114頁，衡工量值，是香港用語，大陸對應的專業術語是績效審計，對3E的考量。
8.教材第119頁，倒數第4行，原文為“內部客戶和外部供應商”，應為“內部客戶和內部供應商”。
9.教材第303頁，第9行，原文“方差分析報告”，英文原文為variance analysis report，應為差異分析報告。
10.教材第178頁，（四）調節和復核中的原文“總賬的應收款金額與相關補貼賬戶總額”，英文原文為allowance for doubtful account，allowance在此應翻譯為壞賬準備或壞賬計提。
11.教材第92頁，關于多國企業的組織結構，有多處主要翻譯錯誤，造成大家學習理解上的困難
（1）原文“采用這一簡單結構的主要原因就是本土的獨立性或反應能力相對全球協作而言具有優先性。”
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:
（2）本段內容的第一個句號應放在“國際子企業”中進行講解，放在這里邏輯不清。
（3）“本土”與“本地”翻譯混亂。現隨附英文原文，供大家參考，時間原因不一一贅述。
注意home-based和local的區別。
| 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 影響數國的;數國參與的;跨國的 |
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，上海銀行間同業拆借利率為SHIBOR，SIBOR為新加坡銀行間同業拆借利率。
