注會(huì)考試英文詞匯VIP

1、中國(guó)注冊(cè)會(huì)計(jì)師考試英文測(cè)試詞匯整理現(xiàn)金Cashinhand銀行存款Cashinbank其他貨幣資金-夕卜埠存款Othermonetaryassets-cashinothercities其他貨幣資金-專(zhuān)艮行本票O(jiān)thermonetaryassets-cashier'scheck其他貨幣資金-銀行匯票O(jiān)thermonetaryassets-bankdraft其他貨幣資金-信用卡Othermonetaryassets-creditcards其他貨幣資金-信用證保證金Othermonetaryassets-L/Cdeposit其他貨幣資金-存出投資款Othermonetaryassets-ca

2、shforinvestment短期投資-股票投資Investments-Shortterm-stocks短期投資-債券投資Investments-Shortterm-bonds短期投資-基金投資Investments-Shortterm-funds短期投資-其他投資Investments-Shortterm-others短期投資跌價(jià)準(zhǔn)備Provisionforshort-terminvestment長(zhǎng)期股權(quán)投資-股票投資Longtermequityinvestment-stocks長(zhǎng)期股權(quán)投資-其他股權(quán)投資Longtermequityinvestment-others長(zhǎng)期債券投資-債券投資Lo

3、ngtermsecuritiesinvestemnt-bonds長(zhǎng)期債券投資-其他債權(quán)投資Longtermsecuritiesinvestment-others長(zhǎng)期投資減值準(zhǔn)備Provisionforlong-terminvestment應(yīng)收票據(jù)Notesreceivable應(yīng)收股利Dividendsreceivable應(yīng)收利息Interestreceivable應(yīng)收帳款Tradedebtors壞帳準(zhǔn)備-應(yīng)收帳款Provisionfordoubtfuldebts-tradedebtors預(yù)付帳款Prepayment應(yīng)收補(bǔ)貼款A(yù)llowancereceivable其他應(yīng)收款Otherdebtor

4、s壞帳準(zhǔn)備-其他應(yīng)收款Provisionfordoubtfuldebts-otherdebtors其他流動(dòng)資產(chǎn)Othercurrentassets物資采購(gòu)Purchase原材料Rawmaterials包裝物Packingmaterials低值易耗品Lowvalueconsumbles材料成本差異Materialcostdifference自制半成品Self-manufacturedgoods庫(kù)存商品Finishedgoods商品進(jìn)銷(xiāo)差價(jià)Differencebetweenpurchase&salesofcommodities委托力口工物資Consignedprocessiongmater

5、ial委托代銷(xiāo)商品Consignment-out受托代銷(xiāo)商品Consignment-in分期收款發(fā)出商品Goodsoninstalmentsales存貨跌價(jià)準(zhǔn)備Provisionforobsoletestocks待攤費(fèi)用Prepaidexpenses待處理流動(dòng)資產(chǎn)損益UnsettledG/Loncurrentassets待處理固定資產(chǎn)損益UnsettledG/Lonfixedassets委托貸款-本金Consignmentloan-principle委托貸款-禾U息Consignmentloan-interest委托貸款-減值準(zhǔn)備Consignmentloan-provision固定資產(chǎn)-房屋

6、建筑物Fixedassets-Buildings固定資產(chǎn)-機(jī)器設(shè)備Fixedassets-Plantandmachinery固定資產(chǎn)-電子設(shè)備、器具及家具Fixedassets-ElectronicEquipment,furnitureandfixtures固定資產(chǎn)-運(yùn)輸設(shè)備Fixedassets-Automobiles累計(jì)折舊Accumulateddepreciation固定資產(chǎn)減值準(zhǔn)備Impairmentoffixedassets工程物資-專(zhuān)用材料Projectmaterial-specificmaterials工程物資-專(zhuān)用設(shè)備Projectmaterial-specificequipm

7、ent工程物資-預(yù)付大型設(shè)備款Projectmaterial-prepaidforequipment工程物資-為生產(chǎn)準(zhǔn)備的工具及器具Projectmaterial-toolsandfacilitiesforproduction在建工程Constructioninprogress在建工程減值準(zhǔn)備Impairmentofconstructioninprogress固定資產(chǎn)清理Disposaloffixedassets無(wú)形資產(chǎn)-專(zhuān)禾U權(quán)Intangibleassets-patent無(wú)形資產(chǎn)-非專(zhuān)禾U技術(shù)Intangibleassets-industrialpropertyandknow-how無(wú)形資

8、產(chǎn)-商標(biāo)權(quán)Intangibleassets-trademarkrights無(wú)形資產(chǎn)-土地使用權(quán)Intangibleassets-landuserights無(wú)形資產(chǎn)-商譽(yù)Intangibleassets-goodwill無(wú)形資產(chǎn)減值準(zhǔn)備Impairmentofintangibleassets長(zhǎng)期待攤費(fèi)用Deferredassets未確認(rèn)融資費(fèi)用Unrecognizedfinancefees其他長(zhǎng)期資產(chǎn)Otherlongtermassets遞延稅款借項(xiàng)Deferredassetsdebits應(yīng)付票據(jù)Notespayable應(yīng)付帳款Tradecreditors預(yù)收帳款A(yù)danvancesfromcu

9、stomers代銷(xiāo)商品款Consignment-inpayables其他應(yīng)交款Otherpayabletogovernment其他應(yīng)付款Othercreditors應(yīng)付股禾1Proposeddividends待轉(zhuǎn)資產(chǎn)價(jià)值Donatedassets預(yù)計(jì)負(fù)債Accruedliabilities應(yīng)付短期債券Short-termdebenturespayable其他流動(dòng)負(fù)債Othercurrentliabilities預(yù)提費(fèi)用Accruedexpenses應(yīng)付工資Payrollpayable應(yīng)付福利費(fèi)Welfarepayable短期借款-抵押借款Bankloans-Shortterm-pledged短

10、期借款-信用借款Bankloans-Shortterm-credit短期借款-擔(dān)保借款Bankloans-Shortterm-guaranteed年內(nèi)至 U期長(zhǎng)期借款Long term loans due within one year年內(nèi)至 U期長(zhǎng)期應(yīng)付款Long term payable due within one year長(zhǎng)期借款Bankloans-Longterm應(yīng)付債券-債券面值 應(yīng)付債券-債券溢價(jià) 應(yīng)付債券-債券折價(jià) 應(yīng)付債券-應(yīng)計(jì)利息Bondpayable-ParvalueBondpayable-ExcessBondpayable-DiscountBondpayable-Acc

11、ruedinterest長(zhǎng)期應(yīng)付款Longtermpayable專(zhuān)項(xiàng)應(yīng)付款Specificpayable其他長(zhǎng)期負(fù)債Otherlongtermliabilities應(yīng)交稅金-所得稅Taxpayable-incometax應(yīng)交稅金-增值稅Taxpayable-VAT應(yīng)交稅金-營(yíng)業(yè)稅Taxpayable-businesstax應(yīng)交稅金-消費(fèi)稅Taxpayable-consumabletax應(yīng)交稅金-其他Taxpayable-others遞延稅款貸項(xiàng)Deferredtaxationcredit股本Sharecapital已歸還投資Investmentreturned利潤(rùn)分配-其他轉(zhuǎn)入Profitap

12、propriation-othertransferin利潤(rùn)分配-提取法定盈余公積Profitappropriation-statutorysurplusreserve利潤(rùn)分配-提取法定公益金Profitappropriation-statutorywelfarereserve利潤(rùn)分配-提取儲(chǔ)備基金Profitappropriation-reservefund利潤(rùn)分配-提取企業(yè)發(fā)展基金Profitappropriation-enterprisedevelopmentfund利潤(rùn)分配-提取職工獎(jiǎng)勵(lì)及福利基金Profitappropriation-staffbonusandwelfarefund利潤(rùn)

13、分配-禾U潤(rùn)歸還投資Profitappropriation-returninvestmentbyprofit利潤(rùn)分配-應(yīng)付優(yōu)先股股禾1Profitappropriation-preferencesharesdividends利潤(rùn)分配-提取任意盈余公積Profitappropriation-othersurplusreserve利潤(rùn)分配-應(yīng)付普通股股利Profitappropriation-ordinarysharesdividends利潤(rùn)分配-轉(zhuǎn)作股本的普通股股利Profitappropriation-ordinarysharesdividendsconvertedtoshares期初未分配禾

14、U潤(rùn)Retainedearnings,beginningoftheyear資本公積-股本溢價(jià)Capitalsurplus-sharepremium資本公積-接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備Capitalsurplus-donationreserve資本公積-接受現(xiàn)金捐贈(zèng)Capitalsurplus-cashdonation資本公積-股權(quán)投資準(zhǔn)備Capitalsurplus-investmentreserve資本公積-撥款轉(zhuǎn)入Capitalsurplus-subsidiary資本公積-外幣資本折算差額Capitalsurplus-foreigncurrencytranslation資本公積-其他Capit

15、alsurplus-others盈余公積-法定盈余公積金Surplusreserve-statutorysurplusreserve盈余公積-任意盈余公積金Surplusreserve-othersurplusreserve盈余公積-法定公益金Surplusreserve-statutorywelfarereserve盈余公積-儲(chǔ)備基金Surplusreserve-reservefund盈余公積-企業(yè)發(fā)展基金Surplusreserve-enterprisedevelopmentfund盈余公積-禾U潤(rùn)歸還投資Surplusreserve-retureinvestmentbyinvestmen

16、t主營(yíng)業(yè)務(wù)收入Sales主營(yíng)業(yè)務(wù)成本Costofsales主營(yíng)業(yè)務(wù)稅金及附加Salestax營(yíng)業(yè)費(fèi)用Operatingexpenses管理費(fèi)用Generalandadministrativeexpenses財(cái)務(wù)費(fèi)用Financialexpenses投資收益Investmentincome其他業(yè)務(wù)收入Otheroperatingincome營(yíng)業(yè)外收入Non-operatingincome補(bǔ)貼收入Subsidyincome其他業(yè)務(wù)支出Otheroperatingexpenses營(yíng)業(yè)外支出Non-operatingexpenses所得稅Incometax直接人工成本差異(directlaborvar

17、iance)直接材料成本差異(directmaterialvariance)在產(chǎn)品計(jì)價(jià)Wwork-in-processcosting)聯(lián)產(chǎn)品成本計(jì)算(jointproductscosting)生產(chǎn)成本匯總程序(accumulationprocessofproductioncost)制造費(fèi)用差異(manufacturingexpensesvariance)實(shí)際成本與估計(jì)成本(actualcostandestimatedcost)工資費(fèi)用分配(salarycostsallocation)成本曲線(costcurve)農(nóng)業(yè)生產(chǎn)成本(agricultureproductioncost)原始成本和重置成

18、本(originalcostandreplacementcost)工程施工成本直接成本與間接成本(directcostandindirectcost)可控成本(controllablecost)制造費(fèi)用分配(manufacturingexpensesallocation)理論成本與應(yīng)用成本ttheorycostandpracticecost)輔助生產(chǎn)成本分配(auxiliaryproductioncostallocation)期間，費(fèi)用成本控制程序(procedureofcostcontrol)成本記錄(costentry,costrecordercostagenda)成本計(jì)算分批法(jobc

19、ostingmethod)成本計(jì)算分步法直接人工成本差異(directlaborvariance)成本控制方法(costcontrolmethod)內(nèi)河運(yùn)輸成本生產(chǎn)費(fèi)用要素(elementsofproductionexpenses)歷史成本與未來(lái)成本(historicalcostandfuturecost)可避免成本與不可避免成本(avoidablecostandunavoidablecost)成本計(jì)算期(costperiod)平均成本與個(gè)另1J成本(avoragecostandindividualcost)跨期攤提費(fèi)用分配(inter-periodexpensesallocation)計(jì)劃成

20、本(plannedcost)數(shù)量差異(quantityvariance)燃料費(fèi)用分配(fuelexpensesallocation)定額成本控制制度(normcostcontrolsystem)定額管理(managementnorm)可遞延成本與不可遞延成本(deferrablecostandundeferrablecost)成本控制標(biāo)準(zhǔn)(standardofcostcontrol)副產(chǎn)品成本計(jì)算(by-productcosting)責(zé)任成本(responsibilitycost)生產(chǎn)損失核算(productionlossaccounting)生產(chǎn)成本(productioncost)預(yù)計(jì)成本(

21、predictedcost)成本結(jié)構(gòu)(coststructure)房地產(chǎn)開(kāi)發(fā)成本主要成本與力口工成本(primecostsandprocessingcosts)決策成本(costofdecisionmaking)成本計(jì)算品種法(categorycostingmethod)在產(chǎn)品成本W(wǎng)work-in-processcost)工廠成本(factorycost)成本考核(cost assess )制造費(fèi)用 m manufactruing expenses )動(dòng)力費(fèi)用分配 ( power expenses allocation )趨勢(shì)分析法 t trend analysis approach )成本計(jì)

22、算簡(jiǎn)單法( simple costing method )責(zé)任成本層次 (levels of responsibility cost)對(duì)比分析法 (comparative analysis approach )約當(dāng)產(chǎn)量比例法(equivalent units method )原始記錄(original record )可比產(chǎn)品成本分析 ( general product cost analysis )成本計(jì)算方法(costing method )成本計(jì)算對(duì)象(costing objective )成本計(jì)算單位(costing unit )成本計(jì)劃完成情況分析成本計(jì)戈U管理體系( planned

23、 management system of cost )成本計(jì)劃(cost plan )成本會(huì)計(jì)(cost accounting )成本核算原貝U ( principle of costing )成本核算程序( cost accounting qrocedures )成本核算成本(costing account )成本核算(costing )成本歸集(cost accumulation )成本管理(cost management )成本分析(cost analysis )成本分配(ocst allocation )成本分類(lèi)賬(cost ledger )成本分類(lèi)(costclassifictio

24、n)成本費(fèi)用界限成本調(diào)整(costadjustment)成本差異(costvariance)成本報(bào)告(costingreport)成本(cost)車(chē)間成本(workshopcost)廠內(nèi)經(jīng)濟(jì)核算制(internalbusinessaccountingsystem)廠內(nèi)結(jié)算價(jià)格(internalsettlementprices)產(chǎn)品壽命周期成本(productlifecyclecost)產(chǎn)品成本項(xiàng)目(costitemsofproduct)產(chǎn)品成本技術(shù)經(jīng)濟(jì)分析產(chǎn)品成本計(jì)戈U(theplanofproductcosts)產(chǎn)品成本(productcost)初級(jí)會(huì)計(jì)匯總原始憑證(cumulativeso

25、urcedocument)匯總記賬憑證核算形式(bookkeepingprocedureusingsummaryovchers)工作底稿(workingpaper)復(fù)式記賬憑證mmvltipleaccounttitlesvoucher)復(fù)式記賬法DDoubleentrybookkeeping)復(fù)合分錄(compoundentry)戈U線更正法(correctionbydrawingastraightling)匯總原始憑證(cumulativesourcedocument)會(huì)計(jì)憑證(accountingdocuments)會(huì)計(jì)科目表(chartofaccounts)會(huì)計(jì)科目(accounttit

26、le)紅字更正法(correctionbyusingredink)會(huì)計(jì)核算形式(bookkeepingprocedures)過(guò)賬(posting)會(huì)計(jì)致跡ccountingentry)會(huì)計(jì)循環(huán)aaccountingcycle)會(huì)計(jì)賬簿(Bookofaccounts)活頁(yè)式賬簿(loose-leafbook)集合分配賬戶(hù)(clearingaccounts)計(jì)價(jià)對(duì)比賬戶(hù)(matchingaccounts)記賬方法(bookkeepingmethods)t己賬規(guī)貝U(recordingrules)記賬憑證(voucher)記賬憑證核算形式(Bookkeepingprocedureusingvouch

27、ers)t己賬憑證?匚總、表核算形式(bookkeepingprocedureusingcategorizedaccountsummary)簡(jiǎn)單分錄(simpleentry)結(jié)算賬戶(hù)(settlementaccounts)結(jié)賬(closingaccount)結(jié)賬分錄(closingentry)借貸t己賬法(debit-creditbookkeeping)通用日記賬核算形式(bookkeepingprocedureusinggeneraljournal)夕卜來(lái)原始憑證(sourcedocumentfromoutside)現(xiàn)金日記賬(cashjournal)虛賬戶(hù)(nominalaccounts)

28、序時(shí)賬簿(bookofchronologicalentry)一次憑證(single-recorddocument)銀行存款日記賬(depositjournal)永續(xù)盤(pán)存制(perpetualinventorysystem)原始憑證(sourcedocument)暫記賬戶(hù)(suspenseaccounts)增減記賬法(increase-decreasebookkeeping)債權(quán)結(jié)算賬戶(hù)(accountsforsettlementofclaim)債權(quán)債務(wù)結(jié)算賬戶(hù)(accountsforsettlementofclaimanddebt)債務(wù)結(jié)算賬戶(hù)(accountsforsettlementofd

29、ebt)賬戶(hù)aaccount)賬戶(hù)編號(hào)(Accountnumber)賬戶(hù)對(duì)應(yīng)關(guān)系(debit-creditrelationship)賬項(xiàng)調(diào)整(adjustmentofaccount)專(zhuān)用記賬憑證(special-purposevoucher)轉(zhuǎn)回分錄(reversingentry)資金來(lái)源賬戶(hù)(accountsofsourcesoffunds)資產(chǎn)負(fù)債賬戶(hù)(balancesheetaccounts)轉(zhuǎn)賬憑證ttransfervoucher)資金運(yùn)用賬戶(hù)aaccountsofapplicationsoffunds)自制原始憑證(internalsourcedocument)總分類(lèi)賬簿(gener

30、alledger)總分類(lèi)賬戶(hù)(generalaccount)附力口賬戶(hù)(adjunctaccounts)付款憑證(paymentvoucher)分類(lèi)賬簿(ledger)中級(jí)會(huì)計(jì)固定資產(chǎn)(fixedassets)利潤(rùn)總額利益分配(profit distribution )應(yīng)計(jì)費(fèi)用(accrued expense )商標(biāo)權(quán)(trademarks and tradenames )全部履行法凈禾i潤(rùn)(net income )應(yīng)付利潤(rùn)(profit payable )未分配利潤(rùn)收益?zhèn)?income bonds )貨幣資金禾U息資本化 (capitalization of interests)公益金工程

31、物資預(yù)付賬款(advance to supplier)其他應(yīng)收款(other receivables)現(xiàn)金(cash)預(yù)收賬款公司債券發(fā)行( corporate bond floatation )應(yīng)付工資(wages payable )實(shí)收資本(paid-in capital )盈余公積(surplus reserves )管理費(fèi)用土地使用權(quán)股利(dividend )應(yīng)交稅金(taxes payable )流動(dòng)資金負(fù)商譽(yù)(negativegoodwill)費(fèi)用的確認(rèn)(recognitionofexpense)短期投資ttemporaryinvestment)專(zhuān)項(xiàng)資產(chǎn)【舊】專(zhuān)有技術(shù)(know-h

32、ow)專(zhuān)營(yíng)權(quán)(franchises)資本公積(capitalreserves)資產(chǎn)負(fù)債表法資金占用和資金來(lái)源舊自然資源(naturalresources)存貨(inventory)車(chē)間經(jīng)費(fèi)【舊】?jī)攤?sinkingfund)長(zhǎng)期應(yīng)付款(long-termpayables)長(zhǎng)期投資(long-terminvestments)長(zhǎng)期借款(long-termloans)長(zhǎng)期負(fù)債(long-termliabilityoflong-termdebt)財(cái)務(wù)費(fèi)用(financingexpenses)撥定留存收益(appropriatedretainedearnings)標(biāo)準(zhǔn)成本法(standardcost

33、ing)變動(dòng)成本法(variablecosting)比例履行法包裝物版權(quán)(copyrights)高級(jí)會(huì)計(jì)期貨交易市場(chǎng)(marketoffuturestransaction)期貨交易(futurestransaction)舉債經(jīng)營(yíng)融資租賃(leveragedlease)金融工具(financialinstruments)企業(yè)集團(tuán)(businessqroup)年度報(bào)告(annualreport)內(nèi)部往來(lái)(transactionsbetweenhomeofficeandbranches)合伙企業(yè)(partnershipenterprise)合并資產(chǎn)負(fù)債表(consolidatedbalanceshe

34、et)合并主體的所彳#稅會(huì)計(jì)(accountingforincometaxesofconsolidatedentities)(美)合并現(xiàn)金流量表(consolidatedstatementofcashflow)合并價(jià)差(cost-bookvaluedifferentials)合并會(huì)計(jì)報(bào)表(consolidatedfinancialstatements)購(gòu)買(mǎi)法(purchasemethed)企業(yè)整體價(jià)值(thevalueofanenterpriseasawhole)權(quán)益結(jié)合法(poolingofinterestmethod)期內(nèi)所得稅分?jǐn)?intraperiodtaxallocation)(美)

35、期末存貨的未實(shí)現(xiàn)損益(unrealizedprofitinendinginventory)公司間的長(zhǎng)期資產(chǎn)業(yè)務(wù)(intercompanytransactionsinlong-termassets)名義貨幣保全(maintainingcapitalinunitsofmoney)基金論tthefundtheory)功能性貨幣(functionalcurrency)(美)匯兌損益(exchangegainsorlosses)合并財(cái)務(wù)狀況變動(dòng)表(consolidatedstatementofchangesinfinancialpoition)合并財(cái)務(wù)狀況變動(dòng)表(consolidatedstatemen

36、tof換算損益ttranslationgainsorlosses)舉債經(jīng)營(yíng)收購(gòu)(Leveragedbuyouts,簡(jiǎn)稱(chēng)LBQ(美)母公司持股比例變動(dòng)(changeinownershippercentageheldbyparent)交互分配法(reciprocalallocationapproach)(美)貨幣項(xiàng)(monetaryitems)合伙清算(partnershipliquidation全面分?jǐn)偡?comprehensiveallocation)固定資產(chǎn)投資方向調(diào)節(jié)稅合并費(fèi)用(expensesrelatedtocombinations)間接標(biāo)價(jià)法(indirectquotation)買(mǎi)入

37、匯率(buyingrate)期貨合約(futruescontract)混合合并(conglomeration)控投公司(holdingcompany)股票指數(shù)期貨(stockindexfutrues)橫向銷(xiāo)售(crosswisesale)固定匯率(fixedrate)納稅影響法(taxeffectmethod)記賬匯率(recordingrate)橫向合并(horizontalintegration)合并前股禾1(preacquisitiondividends)可變現(xiàn)凈值(netrealizable)企業(yè)合并會(huì)計(jì)(accountingforbusinesscombination)平倉(cāng)盈虧(of

38、fsetgainandloss)賣(mài)出匯率(sellingrate)金融期貨交易(financialfuturestransaction)會(huì)計(jì)禾U潤(rùn)(accountingincome)合并損益表(consolidatedincomestatement)公允價(jià)值(fairvalue)期權(quán)(options)間接控股(indirectholding)兩筆交易觀ttwo-transactionopinion)破產(chǎn)清算(bankrupcyliquidation)企業(yè)合并(businesscombination)企業(yè)論(theenterprisetheory)商品寄銷(xiāo)(consignment)個(gè)人所得稅(p

39、ersonalincometax)個(gè)人財(cái)務(wù)報(bào)表(personalfinancialstate-ments)(美)改組計(jì)戈U(reorganizationplan)(美)改組(reorganization)復(fù)雜權(quán)益法(complexequitymethod)附屬公司(associatedcompany)負(fù)權(quán)人償金(dividend)浮動(dòng)匯率(floatingrate)分支機(jī)構(gòu)會(huì)計(jì)(accountingforbranch)推定贖回?fù)p益(constructivegainsandlossesonbonds)推定贖回(constructiveretirement)投機(jī)(spculation)貼水(dis

40、count)特定物價(jià)指數(shù)(specificpriceindex)分支機(jī)構(gòu)(branch)分期收款銷(xiāo)貨(installmentsales)分次清算(installmentliquidation)分部報(bào)告(segmentalreporting)房地產(chǎn)收入(realestaterevenue)房地產(chǎn)成本(costofrealsetate)房地產(chǎn)(realestate)多種匯率法(multiplyexchangerate)對(duì)境外實(shí)體的凈投資(netinvestmentinforeignentities)訂量單位：(unitsofmeasurement)遞延法(defferedmethod)當(dāng)代理論(c

41、ontemporarytheory)單一匯率法(singalmethod)退休金(pensionplan)退休金會(huì)計(jì)(accountingforpensionplan)(美)退休金給付義務(wù)(pensionbenefitobligations)(美)夕卜幣(foreigncurrency)夕卜幣業(yè)務(wù)(foreigncurrencytransaction)吸收合并(merger)物價(jià)變動(dòng)會(huì)計(jì)(accountingforpricechanges)無(wú)償債能力(insokency)完全合并(fullconsolidation)物價(jià)指數(shù)(priceindex)物價(jià)變動(dòng)(pricechanges)完全應(yīng)計(jì)法

42、(fullaccrualmethod)物價(jià)總指數(shù)(generalpriceindex)夕卜匯期貨交易(foreignexchangefrtruestransaction)下推會(huì)計(jì)(push-downaccounting)(美)先折算后調(diào)整法(translation-remeasurementmethod)資本因素(capital factor )資產(chǎn)負(fù)債法(asset/libility method )存貨轉(zhuǎn)讓價(jià)格(inventory transfer price )創(chuàng)立合并(consolidation )出租人會(huì)計(jì)(accounting for leases-lessor )持有(產(chǎn))損益(

43、 holding gains losses )持倉(cāng)盈虧(opsition gain and loss )承租人會(huì)計(jì)(accounting for leases-leasee )成本回收法(cost recovery method )縱向合并(Vertical integration )綜合變動(dòng)(general change )子公司權(quán)益變動(dòng)( change in ownership of a subsidiary )子公司(subsidiary company )資源稅(resources tax )成本法(cost method )財(cái)產(chǎn)信托會(huì)計(jì)(fiduciary accounting )(

44、美)財(cái)產(chǎn)稅(property tax )部分分?jǐn)偡?partial allocation )不合并子公司(unconsolidated subsidiaries )最低退休金負(fù)債(minimum liability )(美)租賃(leases )租金 r rents )企業(yè)會(huì)計(jì)企業(yè)財(cái)務(wù)(business finance )期權(quán)市場(chǎng)(option market )期貨市場(chǎng)(future market )現(xiàn)行成本/穩(wěn)值貨幣會(huì)計(jì)(currentcost/generalpurchasingpoweraccountin)現(xiàn)行成本(crurentcost)現(xiàn)行成本會(huì)計(jì)(currentcostaccount

45、ing)先調(diào)整后折算法(remeasurement-translationmethod)銷(xiāo)售代理處(salesagency)相互持股(mutualholdings)相對(duì)賬戶(hù)調(diào)節(jié)(reconciliationofhomeofficeandbranchaccounts)新合伙人入伙(admissionofanewparther)向上銷(xiāo)售(upstreamsale)彳行生金融工具(derivativefinancialinstru-ments)銷(xiāo)售式融資租賃(sales-typefinancinglease)向下銷(xiāo)售(downstreamsale)消費(fèi)稅(consumertax)一筆交易觀(one-

46、transactionopinion)業(yè)主權(quán)論(theproprietorshiptheory)一般物價(jià)水準(zhǔn)會(huì)計(jì)(generalpricelevelaccounting)般購(gòu)買(mǎi)力單位(unitsofgeneralpurchasingpower)招股說(shuō)明書(shū)(prospectus)中間匯率(middlerate)中期報(bào)告(interimreporting)重置成本(replacementcost)轉(zhuǎn)租賃(subleases)準(zhǔn)改組(quasi-reorbganization)(美)資本保全(capitalmaintenance)資本化價(jià)值(capitalizedvalue)可轉(zhuǎn)讓定期存單市場(chǎng)(ne

47、gotiableCDmarket)貨幣市場(chǎng)(moneymarket)黃金市場(chǎng)(goldmarket)國(guó)有獨(dú)資公司股份有限公司(companylimitedbyshares)股份兩合公司(limitedpactnership)公司Ccompany)二級(jí)市場(chǎng)(securitysecondarymarket)獨(dú)資企業(yè)(soleproprietorship)店頭市場(chǎng)(over-the-counter-market)承兌市場(chǎng)(acceptancemarket)拆借市場(chǎng)(lendingmarket)財(cái)務(wù)制度(financialregulations)財(cái)務(wù)政策(financialpolicy)財(cái)務(wù)預(yù)測(cè)(fi

48、nancialforecast)財(cái)務(wù)控制(financialcontrol)金融市場(chǎng)(financialmarket)財(cái)務(wù)決策(financialdecision)財(cái)務(wù)監(jiān)督(financialcupervision)財(cái)務(wù)計(jì)戈U(financialplanning)財(cái)務(wù)活動(dòng)(financialactivities)財(cái)務(wù)管理組織(organizationoffinancialmanagement)一級(jí)市場(chǎng)(securityprimarymarket)無(wú)限責(zé)任公司(companyofunlimitedliability)夕卜匯市場(chǎng)(foreignexchangemarket)貝占現(xiàn)市場(chǎng)(dixcou

49、ntmarket)企業(yè)組織形式(formsofenterpriseorganization)政府會(huì)計(jì)企業(yè)財(cái)務(wù)(businessfinance)期權(quán)市場(chǎng)(optionmarket)期貨市場(chǎng)(futuremarket)可轉(zhuǎn)讓定期存單市場(chǎng)(negotiableCDmarket)貨幣市場(chǎng)(moneymarket)黃金市場(chǎng)(goldmarket)國(guó)有獨(dú)資公司股份有限公司(companylimitedbyshares)股份兩合公司(limitedpactnership)公司ccompany)二級(jí)市場(chǎng)(securitysecondarymarket)獨(dú)資企業(yè)(soleproprietorship)店頭市場(chǎng)(

50、over-the-counter-market)承兌市場(chǎng)(acceptancemarket)拆借市場(chǎng)(lendingmarket)財(cái)務(wù)制度(financialregulations)財(cái)務(wù)政策(financialpolicy)財(cái)務(wù)預(yù)測(cè)(financialforecast)財(cái)務(wù)控制(financialcontrol)金融市場(chǎng)(financialmarket)財(cái)務(wù)決策(financialdecision)財(cái)務(wù)監(jiān)督(financialcupervision)財(cái)務(wù)計(jì)戈U(financialplanning)財(cái)務(wù)活動(dòng)(financialactivities)財(cái)務(wù)管理組織(organizationoffinancialmanagement一級(jí)市場(chǎng)(securityprimarymarket)無(wú)限責(zé)任公司(companyofunlimitedliability)夕卜匯市場(chǎng)(foreignexchangemarket)貝占現(xiàn)市場(chǎng)(dixcountmarket)企業(yè)組織形式(formsofen