2020-03-03 05:26:22 来源:范文大全收藏下载本文
abandoned property废弃财产面
abandonment废弃、放弃货载(海运保险中遇有损失,货主放弃原货,取得全额赔偿)
abandonment charges废弃费用 abatement折扣
abnormal depreciation特别折旧 above par超出票面价格
absorbed burden (同applied expenses)已吸收负荷 absorbed costs已吸收成本 absorbed declination已吸收跌价
absorbed expenses (同applied burden)已吸收费用 absorption吸收
abstract book收支撮要薄 abstracts撮要表
acceptable accounting principle可岁接受会计原理 acceptable principle可接受原理 acceptance承兑;承兑汇票
acceptance maturity record承兑票据到期记录 acceptance payable应付承兑票据 acceptance receivable承竞票据登记薄 accepted accounting principles已接受会计原理 accepted draft (bills) 已承兑汇票 Accepter 受票人
Accommodation bill; accommodation note (kite); accommodation paper欠单
Account帐;帐户;会计科目 Accountability会计责任
Accountable warrant责任支出的支付命令(即事前未经审计的支付命令)
Accountancy 会计官;会计学;会计工作 Accountant 会计员
Accountant general 会计长;会计主任 Accountant in bankruptcy破产核算员 Account balanced 结平的帐户 Account bill帐单
Account books 帐薄 (同books of accounts)Account claification 帐户分类(同claification of accounts) Account current 往来帐 Account form 帐户式
Account form of balance sheet 帐户式资产负债表 Account form of profit and lo statement 帐户式损益表 Account payable 应付未付帐 Account (fiscal) year会计年度 Account year 帐户年度 Accounting 会计; 会计学 Accounting books会计薄册 Accounting control会计统制 Accounting convention会计惯例 Accounting department会计部 Accounting documents会计凭证 Accounting item会计科目 Accounting machines 会计机器
Accounting on the accrual basis 权责发生会计制 Accounting on the cash basis 现金收付会计制 Accounting organization 会计组织 Accounting period 会计期间 Accounting personnel 会计人员 Accounting practice 会计实务 Accounting principles 会计原理 Accounting procedure 会计程序 Accounting reports 会计报告 Accounting standards 会计准则 Accounting statement 会计报表 Accounting system 会计制度 Accounting theory 会计理论 Accounting unit 会计单位 Accounting year 会计年度 Account of bankruptcy破产帐 Account of executors遗产清册 Account of payments 支出表 Account of proceedings 遗产会计报告 Account of receipts 收入表
Account of receipts and payments 收支表 Account of the exchequer国库帐 Account receivable 应收帐款 Accounts sales 承销清单
Accounts if treasury 公库帐;金库帐 Accounts payable 应付帐款
Accounts payable ledger 应付帐款分类帐;应付帐款分户帐Accounts payable register 应付帐款登记簿 Accounts receivable 应收帐款
Accounts receivable aigned 应收帐款转让 Accounts receivable discounted 应收帐款内贴现
Accounts receivable ledger 应收帐款分类帐;应收帐款分户帐Accounts receivable register 应收帐款登记簿 Account title 收户名称;会计科目
Account titles for annual expenditures 岁入科目 Account to give, giving account 支出帐目 Accrual basis 权责应计制;权现发生制;应计制;发生制 Accrued aets 流动资产;应收未收款项 Accrued bond interest 应收未收债券利息 Accrued cumulative dividends 应收未收股利 Accrued depreciation 应摊未摊折旧 Accrued dividends 应计股利 Accrued expenses 应计费用 Accrued income 应计收益
Accrued interest payable 应付应计利息 Accrued interest receivable 应收应计利息 Accounts items 应计项目 Accounts liabilities 流动负责 Accounts payables 应付应计项目 Accounts payroll 应计薪工 Accounts profits 应计利益 Accounts receivables 应收应计项目 Accounts rent 应计租费 Accounts taxes 应计税捐 Accounts wages 应计工资 Accumulated deficit 累积亏绌 Accumulated depreciation 累积折旧 Accumulated dividends 未发累积股利 Accumulated profits 滚存利益;累积利益 Accumulated surplus 滚存盈馀;累积盈馀 Accumulation 累积
Accumulation of discount 折价的累积 Accumulation schedule 累积表
Accumulative sinking fund 累积偿债基金 Accursed items 期前债务 Acquisition cost 取得成本
Active aets 活动资产(指常有本利出入的资产) Active debt 活动债务 Actual partner 普通股东 Actual cost 实际成本 Actual debts 实际债务 Actual depreciation 实际折旧 Actual liabilities 实际负值 Actual value 实际价值 Actual machine 加数机 Additional budget 追加预算
Additional order 添办定货; 增加定货 Additional part of a bill 期票附件 Additional payment 追加支付 Additions 增加固定资产 Additions to property through surplus 由盈馀增加的财产
Adjunct account 附加帐户 Adjusting entries整理帐 Adjustment account 整理帐目 Adjustment memo 高整凭单 Administration account 管理科目 Administration budget 行政预算 Administration expenses 管理费用
Administration section 管理之部 (分部损益表的一部分)Administrative accounting 管理会计 (为供给管理员管理上所需资料的会计) Administrative expenses管理费用 Administrator 遗产管理人 Admiible aets 可税资产 Ad valued duty 从价税 Advame freight 预付运费 Advance department 放款部 Advances 预付;垫款
Advances to officers and employees 职工预支 Adventure 短期投机买卖
Adventure accounts 短期投机买卖帐 Advertising expenses (fee) 广告费 Advertising expenses prepaid 预付广告费 Advice note 通知书 Advice of audit 审核通知书 Advice of drawing 支汇票通知书
Affiliated company, affiliated corporation 联络公司 (与持有其股份的公司发生联系的公司) Affiliated interests 联络股权
After – cost 后续成本(指销售后仍须继续支付的成本) After date 发票后 After sight 见票后
Agency 代理;代理处;代理人 Agency accounts 代理帐;代理会计 Agent 代理人
Aggregate balance sheet 合并资产负债表
Aging 分期(指依到期日先后,而将应收帐款分类而言) Agio 货币找换贴水 Agreements 契约
Allied company 联号(业务上合作)
All – inclusive income statement 统括性损益表(包括经常及非常损益)
Allocation 分配
Allotted annual receipts 岁入分配数 Allotment(s) 股份;分配
Allotments 分配数(此是志指股票、债券等的分配於请求认购人而言)Allotments for annual expenditures 岁出分配数 allowance津贴;折让;备抵;减免 Allowance for bad debts 备抵坏帐 Allowance for depreciation 备抵折旧 Allowance on 折让准备 Allowance reserve 折让及回扣 Allowances and rebates 折让及回扣 All – purpose balance sheet 通用资产负债表 All – purpose financial statements 通用决算表 Amalgamated balance sheet 合并资产负债表 Amalgamation 创立合并 Amortization 摊销;摊还;折旧 Amortization of premium 溢价的摊销 Amortization 摊销表
Amount 总数
Amount insured 保险金额 Amount of credit side 贷方金额
Amount of financial statement 决算表的分析 Analysis sheet 分析表
Analytical accounting 分析会计;分析会计学 Analytical columns 分析栏
Analytical journal 多栏日记帐 (同columnar journal) Analytical record 分析记录 Analytical statements 分析表 Analytic product 分成的产品 Ancillary revenue 副业收入 Aula appropriation 岁定经费 Annual audit 年度查帐 Annual balance 年终决算表
Annual budgetary surplus or deficit 岁计馀绌 Annual closing 年度决算 Annual expenditure 岁出 Annual receipts 岁入 Annual reckoning 年度计算 Annual report 决算书
Annual report on auditing and inspecting (inspection) 年度审计报告书
Annual revenue 岁入
Annual statement 年度决算表
Annuities 年金
Annuity certain 确定年金 Annuity due 期首年金;即付年金 Annuity method 年年折旧法 Annuity trust account 年付金信托帐 Anticipated profits 预期利益 Anticipated revenue 预计收
Anticipation warrants payable 预计应付支付命令 Locations and allotment book 股份认购及分配薄 Application for shares 认股书
Application of fund statement 资金运用 表 (同statement of application of funds) Applied expenses 已分配费用
Applied manufacturing expenses 已分配制造费用 Applied material handling expenses 已分配材料管理费用
Applied selling and administrative expenses 已分配销售及管理费用Apportioned charges 摊派费用 Apportionment 分派 Appraisal 估价
Appraisal company 估价公司
Appraisal of plant aets 设备资产的估价 Appraisal surplus 估价盈馀 Appraised value 估定价值
Appraisement 估价(同appraisal) Appreciated value 增涨价值 Appreciation 涨价
Appropriated materials 拨定材料(原料) Appropriated profits 拨定利益 Appropriated surplus拨定盈馀 Appropriation拨用;拨款;岁出预算 Appropriation account盈馀分拨帐
Appropriation allotment支出分配数;岁出分配数 Appropriation analysis支出明细表;岁出明细表 Appropriation budget 支出预算;岁出预算
Appropriation encumbrance 支出保留数;岁出保留数 Appropriation ledger 支出预算分类帐 Appropriation section 盈馀分拨之部
Appropriations for additions of property 岁出预算数
Appropriations for repayment of funded debt 偿还债款的拨款Appropriations from surplus 盈馀的拨用 Approval sales 试销
Approved budget 核定预算;法定预算 Approved budget allotment 核定的分配预算 Arbitrage 套利;套汇买卖 Arbitrage account 国外套汇帐 Arbitrated par 月台票交易比例定价 Arbitrated rate of exchange 汇兑比例价 Arbitration of exchange 汇兑率比例 Arrears 拖欠
Articles of aociation, articles of incorporation 公司执照;公司章程Articles of co – partnership 合夥契约 Aembly cost system 装配成本制度 Aembly type of industry 装配式造业 Aeed value 政府估定价值
Aement 派缴额外股款;摊派捐税;摊派权 Aement fund 摊派税捐基金 Aement receipts 摊派税捐收入 Aement receivable 应收摊派税捐 Aement rolls 摊派税捐清册 Aement valuation 摊派税捐估价 Aets 资产
Aet accounts 资产帐户;资产科目 Aet – income ratio 资产收益比率 Aet ratio 资产比率 Aet reserve 资产准备 Aets 资产
Aets and liabilities accounts 资产负债帐户 Aignable indirect charges 可分配间接费用 Aistance accountant 会计助理员 Aociated company 联号(业务上联系) Aumed cost, interest, etc 假定成本、利息等 Aumed liabilities 代人承担负债 At par 依照票面价格
At sight, on demand 见票即付 Auction 拍卖;竞卖
To put up for auction 付之拍卖 To sell by auction 拍卖
Auctioneer; endue master 拍卖者 Audit 查帐;审计
Audit certificate 查帐证明书 Audit clerk 查帐助理员 Audit diary 查帐日记
Audited vouchers 应付支付凭单 Audit expense 查帐费用 Audit fee 查帐公费 Auditing officers 审计人员 Audit memorandum 查帐备望录 Audit of expenditures 步出审计 Audit of public loans 公债审计
Audit of public properties 公有财产审计 Audit of returns 决算审计 Audit of treasury 公库审计 Auditor 查帐员
Auditor’s certificate查帐员证明书 Auditor’s comments 查帐员意见书
Auditor’s liability, auditor’s responsibility 查帐员的责任 Auditor’s report查帐员报告书 Audit programmed 查帐程序 Audit report查帐报告书;审查报告 Authorized capital 公称资本 Authority to purchase 委托购卖证 Authorized capital 额定资本 Authorized capital stock 额定股本
Authorized capital stock account 法定股本帐 Authorized mortgage bonds 额定抵押债券 Authorized value 额定价值
Auxiliary accounting unit 附属单位会计 Auxiliary book(s) 补助帐薄
Auxiliary material 补助材料(原料) Auxiliary record 补助记录
Auxiliary unit budget 附属单位预算 Available aets 可用资产 Available balance 可用馀额 Available cash 可用现金
Available income 可用收益;可用收入 Available surplus 可用盈馀 Avail 担保付款 Average平均数
Average balance平均馀额;平均差额 Average capital平均资本 Average cost平均成本 Average due date平均到期日 Average earnings平均业务收益 Average inventory平均存货 Average investment平均投资额 Average stock平均存货 Average unit cost平均单位成本 Average unit price平均单价 Average weight平均重量 Averaging maturity平均到期日 Averaging of accounts往来帐平均馀额 Averaging stock计算平均存货
国际会计术语英汉对照国际会计术语英汉对照 Accounting system 会计系统 American Accounting Aociation 美国会计协会
American Institute of CPAs 美国注册会计师协会
Audit 审计
Balance sheet 资产负债表
Bookkeepking 簿记
Cash flow prospects 现金流量预测
Certificate in Internal Auditing 内部审计证书
Certificate in Management Accounting 管理会计证书 Certificate Public Accountant注册会计师 Cost accounting 成本会计
External users 外部使用者
Financial accounting 财务会计
Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测
Generally accepted accounting principles 公认会计原则 General-purpose information 通用目的信息
Government Accounting Office 政府会计办公室
Income statement 损益表
Institute of Internal Auditors 内部审计师协会
Institute of Management Accountants 管理会计师协会 Integrity 整合性
Internal auditing 内部审计 Internal control structure 内部控制结构 Internal Revenue Service 国内收入署
Internal users 内部使用者
Management accounting 管理会计 Return of investment 投资回报
Return on investment 投资报酬
Securities and Exchange Commiion 证券交易委员会 Statement of cash flow 现金流量表
Statement of financial position 财务状况表
Tax accounting 税务会计
Accounting equation 会计等式
Articulation 勾稽关系
Aets 资产
Busine entity 企业个体
Capital stock 股本
Corporation 公司
Cost principle 成本原则
Creditor 债权人
Deflation 通货紧缩
Disclosure 批露
Expenses 费用
Financial statement 财务报表 Financial activities 筹资活动
Going-concern aumption 持续经营假设
Inflation 通货膨涨
Investing activities 投资活动
Liabilities 负债
Negative cash flow 负现金流量
Operating activities 经营活动
Owner's equity 所有者权益
Partnership 合伙企业
Positive cash flow 正现金流量
Retained earning 留存利润
Revenue 收入
Sole proprietorship 独资企业
Solvency 清偿能力
Stable-dollar aumption 稳定货币假设
Stockholders 股东
Stockholders& equity 股东权益
Window dreing 门面粉饰
Account 帐户
财会名词汉英对照表(1)
会计与会计理论 会计 accounting
决策人 Decision Maker
投资人 Investor
股东 Shareholder
债权人 Creditor
财务会计 Financial Accounting
管理会计Management Accounting
成本会计 Cost Accounting
私人会计Private Accounting
公众会计 Public Accounting
注册会计师 CPA
Certified Public Accountant
国际会计准则委员会 IASC
美国注册会计师协会 AICPA
财务会计准则委员会 FASB
管理会计协会 IMA 美国会计学会 AAA
税务稽核署 IRS
独资企业 Proprietorship
合伙人企业 Partnership
公司 Corporation
会计目标 Accounting Objectives
会计假设 Accounting Aumptions
会计要素 Accounting Elements
会计原则 Accounting Principles
会计实务过程 Accounting Procedures
财务报表 Financial Statements
财务分析 Financial Analysis
会计主体假设 Separate-entity Aumption 货币计量假设 Unit-of-measure Aumption
持续经营假设 Continuity& Going-concern& Aumption 会计分期假设 Time-period Aumption
资产 Aet
负债 Liability
业主权益 Owner& Equity 收入 Revenue
费用 Expense
收益 Income
亏损 Lo
历史成本原则 Cost Principle
收入实现原则 Revenue Principle
配比原则 Matching Principle
全面披露原则 Full-disclosure (Reporting& principle
客观性原则 Objective Principle
一致性原则 Consistent Principle
可比性原则 Comparability Principle
重大性原则 Materiality Principle
稳健性原则 Conservatism Principle
权责发生制 Accrual Basis
现金收付制 Cash Basis
财务报告 Financial Report
流动资产 Current aets
流动负债 Current Liabilities
长期负债 Long-term Liabilities
投入资本 Contributed Capital
留存收益 Retained Earning
(2)会计循环 会计循环 Accounting Procedure/Cycle
会计信息系统 Accounting information System 帐户 Ledger
会计科目 Account
会计分录 Journal entry
原始凭证 Source Document
日记帐 Journal
总分类帐 General Ledger
明细分类帐 Subsidiary Ledger
试算平衡 Trial Balance
现金收款日记帐 Cash receipt journal
现金付款日记帐 Cash disbursements journal
销售日记帐 Sales Journal
购货日记帐 Purchase Journal
普通日记帐 General Journal
工作底稿 Worksheet
调整分录 Adjusting entries
结帐 Closing entries
(3)现金与应收帐款 现金 Cash
银行存款 Cash in bank
库存现金 Cash in hand
流动资产 Current aets
偿债基金 Sinking fund
定额备用金 Imprest petty cash
支票 Check&cheque 银行对帐单 Bank statement
银行存款调节表 Bank reconciliation statement 在途存款 Outstanding deposit
在途支票 Outstanding check
应付凭单 Vouchers payable
应收帐款 Account receivable
应收票据 Note receivable
起运点交货价 F.O.B shipping point
目的地交货价 F.O.B destination point
商业折扣 Trade discount
现金折扣 Cash discount
销售退回及折让 Sales return and allowance
坏帐费用 Bad debt expense
备抵法 Allowance method
备抵坏帐 Bad debt allowance
损益表法 Income statement approach
资产负债表法 Balance sheet approach 帐龄分析法 Aging analysis method
直接冲销法 Direct write-off method
带息票据 Interest bearing note
不带息票据 Non-interest bearing note 出票人 Maker
受款人 Payee
本金 Principal
利息率 Interest rate
到期日 Maturity date
本票 Promiory note
贴现 Discount
背书 Endorse
拒付费 Protest fee
(4)存货 存货 Inventory
商品存货 Merchandise inventory
产成品存货 Finished goods inventory
在产品存货 Work in proce inventory
原材料存货 Raw materials inventory
起运地离岸价格 F.O.B shipping point
目的地抵岸价格 F.O.B destination 寄销 Consignment
寄销人 Consignor
承销人 Consignee
定期盘存 Periodic inventory
永续盘存 Perpetual inventory 购货 Purchase
购货折让和折扣 Purchase allowance and discounts 存货盈余或短缺 Inventory overages and shortages 分批认定法 Specific identification
加权平均法 Weighted average
先进先出法 First-in, first-out or FIFO
后进先出法 Lost-in, first-out or LIFO
移动平均法 Moving average
成本或市价孰低法 Lower of cost or market or LCM 市价 Market value
重置成本 Replacement cost
可变现净值 Net realizable value 上限 Upper limit
下限 Lower limit
毛利法 Gro margin method
零售价格法 Retail method
成本率 Cost ratio
(4)存货 存货 Inventory
商品存货 Merchandise inventory
产成品存货 Finished goods inventory
在产品存货 Work in proce inventory
原材料存货 Raw materials inventory
起运地离岸价格 F.O.B shipping point
目的地抵岸价格 F.O.B destination 寄销 Consignment
寄销人 Consignor
承销人 Consignee
定期盘存 Periodic inventory
永续盘存 Perpetual inventory 购货 Purchase
购货折让和折扣 Purchase allowance and discounts 存货盈余或短缺 Inventory overages and shortages 分批认定法 Specific identification
加权平均法 Weighted average 先进先出法 First-in, first-out or FIFO
后进先出法 Lost-in, first-out or LIFO
移动平均法 Moving average
成本或市价孰低法 Lower of cost or market or LCM 市价 Market value
重置成本 Replacement cost
可变现净值 Net realizable value 上限 Upper limit
下限 Lower limit
毛利法 Gro margin method
零售价格法 Retail method
成本率 Cost ratio
(5)长期投资 长期投资 Long-term investment
长期股票投资 Investment on stocks
长期债券投资 Investment on bonds
成本法 Cost method
权益法 Equity method
合并法 Consolidation method
股利宣布日 Declaration date
股权登记日 Date of record
除息日 Ex-dividend date
付息日 Payment date
债券面值 Face value, Par value
债券折价 Discount on bonds
债券溢价 Premium on bonds
票面利率 Contract interest rate, stated rate
市场利率 Market interest ratio, Effective rate 普通股 Common Stock
优先股 Preferred Stock
现金股利 Cash dividends
股票股利 Stock dividends
清算股利 Liquidating dividends
到期日 Maturity date
到期值 Maturity value
直线摊销法 Straight-Line method of amortization 实际利息摊销法 Effective-interest method of amortization
(6)固定资产 固定资产 Plant aets or Fixed aets
原值 Original value
预计使用年限 Expected useful life
预计残值 Estimated residual value
折旧费用 Depreciation expense
累计折旧 Accumulated depreciation
帐面价值 Carrying value
应提折旧成本 Depreciation cost
净值 Net value
在建工程 Construction-in-proce
磨损 Wear and tear
过时 Obsolescence
直线法 Straight-line method;
工作量法 Units-of-production method;
加速折旧法 Accelerated depreciation method 双倍余额递减法 Double-declining balance method; 年数总和法 Sum-of-the-years-digits method;
以旧换新 Trade in
经营租赁 Operating lease
融资租赁 Capital lease
廉价购买权 Bargain purchase option;
资产负债表外筹资 Off-balance-sheet financing 最低租赁付款额 Minimum lease payments
(7)无形资产 无形资产 Intangible aets
专利权 Patents
商标权 Trademarks, Trade names
著作权 Copyrights
特许权或专营权 Franchises
商誉 Goodwill
开办费 Organization cost 租赁权 Leasehold
摊销 Amortization
(8)流动负债 负债 Liability
流动负债 Current liability
应付帐款 Account payable 应付票据 Notes payable
贴现票据 Discount notes
长期负债一年内到期部分 Current maturities of long-term liabilities
应付股利 Dividends payable
预收收益 Prepayments by customers 存入保证金 Refundable deposits
应付费用 Accrual expense
增值税 Value added tax
营业税 Busine tax
应付所得税 Income tax payable
应付奖金 Bonuses payable
产品质量担保负债 Estimated liabilities under product warranties
赠品和兑换券 Premiums, coupons and trading stamps
或有事项 Contingency
或有负债 Contingent
或有损失 Lo contingencies
或有利得 Gain contingencies
永久性差异 Permanent difference
时间性差异 Timing difference
应付税款法 Taxes payable method
纳税影响会计法 Tax effect accounting method
递延所得税负债法 Deferred income tax liability method 财会名词汉英对照表之二
(9)长期负债 长期负债 Long-term Liabilities
应付公司债券 Bonds payable
有担保品的公司债券 Secured Bonds
抵押公司债券 Mortgage Bonds
保证公司债券 Guaranteed Bonds
信用公司债券 Debenture Bonds
一次还本公司债券 Term Bonds
分期还本公司债券 Serial Bonds
可转换公司债券 Convertible Bonds
可赎回公司债券 Callable Bonds
可要求公司债券 Redeemable Bonds
记名公司债券 Registered Bonds
无记名公司债券 Coupon Bonds
普通公司债券 Ordinary Bonds
收益公司债券 Income Bonds
名义利率,票面利率 Nominal rate
实际利率 Actual rate
有效利率 Effective rate
溢价 Premium
折价 Discount
面值 Par value
直线法 Straight-line method
实际利率法 Effective interest method
到期直接偿付 Repayment at maturity
提前偿付 Repayment at advance
偿债基金 Sinking fund
长期应付票据 Long-term notes payable 抵押借款 Mortgage loan
(10)业主权益 权益 Equity
业主权益 Owner’s equity
股东权益 Stockholder's equity
投入资本 Contributed capital
缴入资本 Paid-in capital
股本 Capital stock
资本公积 Capital surplus
留存收益 Retained earnings
核定股本 Authorized capital stock
实收资本 Iued capital stock
发行在外股本 Outstanding capital stock
库藏股 Treasury stock
普通股 Common stock
优先股 Preferred stock
累积优先股 Cumulative preferred stock
非累积优先股 Noncumulative preferred stock 完全参加优先股 Fully participating preferred stock 部分参加优先股 Partially participating preferred stock 非部分参加优先股 Nonpartially participating preferred stock 现金发行 Iuance for cash
非现金发行 Iuance for noncash consideration
股票的合并发行 Lump-sum sales of stock
发行成本 Iuance cost
成本法 Cost method
面值法 Par value method
捐赠资本 Donated capital
盈余分配 Distribution of earnings
股利 Dividend
股利政策 Dividend policy
宣布日 Date of declaration
股权登记日 Date of record
除息日 Ex-dividend date
股利支付日 Date of payment
现金股利 Cash dividend
股票股利 Stock dividend
拨款 appropriation
(11)财务报表 财务报表 Financial Statement
资产负债表 Balance Sheet
收益表 Income Statement
帐户式 Account Form
报告式 Report Form
编制(报表) Prepare
工作底稿 Worksheet
多步式 Multi-step
单步式 Single-step
(12)财务状况变动表 财务状况变动表中的现金基础 SCFP.Cash Basis (现金流量表)
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis (资金来源与运用表)
营运资金 Working Capital
全部资源概念 All-resources concept 直接交换业务 Direct exchanges
正常营业活动 Normal operating activities 财务活动 Financing activities
投资活动 Investing activities
(13)财务报表分析 财务报表分析 Analysis of financial statements
比较财务报表 Comparative financial statements 趋势百分比 Trend percentage
比率 Ratios
普通股每股收益 Earnings per share of common stock
股利收益率 Dividend yield ratio
价益比 Price-earnings ratio
普通股每股帐面价值 Book value per share of common stock 资本报酬率 Return on investment
总资产报酬率 Return on total aet
债券收益率 Yield rate on bonds
已获利息倍数 Number of times interest earned 债券比率 Debt ratio
优先股收益率 Yield rate on preferred stock
营运资本 Working Capital
周转 Turnover
存货周转率 Inventory turnover
应收帐款周转率 Accounts receivable turnover
流动比率 Current ratio
速动比率 Quick ratio
酸性试验比率 Acid test ratio
(14)合并财务报表 合并财务报表 Consolidated financial statements
吸收合并 Merger
创立合并 Consolidation
控股公司 Parent company
附属公司 Subsidiary company
少数股权 Minority interest
权益联营合并 Pooling of interest
购买合并 Combination by purchase
权益法 Equity method
成本法 Cost method
(15)物价变动中的会计计量 物价变动之会计 Price-level changes accounting
一般物价水平会计 General price-level accounting 货币购买力会计 Purchasing-power accounting 统一币值会计 Constant dollar accounting 历史成本 Historical cost
现行价值会计 Current value accounting 现行成本 Current cost
重置成本 Replacement cost
物价指数 Price-level index
国民生产总值物价指数 Gro national product implicit price deflator or GNP deflator;
消费物价指数 Consumer price index or CPI;
批发物价指数 Wholesale price index
货币性资产 Monetary aets
货币性负债 Monetary liabilities
货币购买力损益 Purchasing-power gains or loes
资产持有损益 Holding gains or loes
未实现的资产持有损益 Unrealized holding gains or loes 现行价值与统一币值会计 Constant dollar and current cost accounting
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