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2011注册会计师《公司战略与风险管理》教材文字说明
小编根据吕鹏老师的2011注会《公司战略与风险管理》强化提高阶段学习方法指导视频，将主要内容分享给大家：
【教材部分文字的特别说明】
1.教材第150页，图7-2的横坐标应为相对市场份额
2.教材第217页，关于内部控制与风险管理的联系第一段表述逻辑混乱，将COSO文件和中国的《企业内部控制基本规范》相关说法混在一起，没有改利索。
3.Hedging，对冲、套期；两种翻译混用，意义相同。
4.Swap，掉期、互换；两种翻译，意义相同。
5.教材第195页，最后一行，“为评价工作组成员提供批准”，批准应为“培训”。
6.教材第111页，资源订单式生产，原文为“企业仅购买所需材料并在需要时才开始生产所需的产品或提供所需的服务。”翻译错误，意思相反。
7.教材第114页，衡工量值，是香港用语，大陆对应的专业术语是绩效审计，对3E的考量。
8.教材第119页，倒数第4行，原文为“内部客户和外部供应商”，应为“内部客户和内部供应商”。
9.教材第303页，第9行，原文“方差分析报告”，英文原文为variance analysis report，应为差异分析报告。
10.教材第178页，（四）调节和复核中的原文“总账的应收款金额与相关补贴账户总额”，英文原文为allowance for doubtful account，allowance在此应翻译为坏账准备或坏账计提。
11.教材第92页，关于多国企业的组织结构，有多处主要翻译错误，造成大家学习理解上的困难
（1）原文“采用这一简单结构的主要原因就是本土的独立性或反应能力相对全球协作而言具有优先性。”
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）本段内容的第一个句号应放在“国际子企业”中进行讲解，放在这里逻辑不清。
（3）“本土”与“本地”翻译混乱。现随附英文原文，供大家参考，时间原因不一一赘述。
注意home-based和local的区别。
| 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 影响数国的;数国参与的;跨国的 | 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页，上海银行间同业拆借利率为SHIBOR，SIBOR为新加坡银行间同业拆借利率。
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