2022年中國(guó)注冊(cè)會(huì)計(jì)師英語(yǔ)測(cè)試詞匯整理

1、中國(guó)注冊(cè)會(huì)計(jì)師英語(yǔ)測(cè)試詞匯整頓鈔票 Cash in hand銀行存款 Cash in bank其她貨幣資金-外埠存款Other monetary assets - cash in other cities其她貨幣資金-銀行本票 Other monetary assets - cashiers check其她貨幣資金-銀行匯票 Other monetary assets - bank draft其她貨幣資金-信用卡 Other monetary assets - credit cards其她貨幣資金-信用證保證金 Other monetary assets - L/C deposit其她貨幣資金

2、-存出投資款 Other monetary assets - cash for investment短期投資-股票投資 Investments - Short term - stocks短期投資-債券投資 Investments - Short term - bonds短期投資-基金投資 Investments - Short term - funds短期投資-其她投資 Investments - Short term - others短期投資跌價(jià)準(zhǔn)備 Provision for short-term investment長(zhǎng)期股權(quán)投資-股票投資 Long term equity investm

3、ent - stocks長(zhǎng)期股權(quán)投資-其她股權(quán)投資 Long term equity investment - others長(zhǎng)期債券投資-債券投資 Long term securities investemnt - bonds長(zhǎng)期債券投資-其她債權(quán)投資 Long term securities investment - others長(zhǎng)期投資減值準(zhǔn)備 Provision for long-term investment應(yīng)收票據(jù) Notes receivable應(yīng)收股利 Dividends receivable應(yīng)收利息 Interest receivable應(yīng)收帳款 Trade debtors壞帳

4、準(zhǔn)備- 應(yīng)收帳款 Provision for doubtful debts - trade debtors預(yù)付帳款 Prepayment應(yīng)收補(bǔ)貼款 Allowance receivable其她應(yīng)收款 Other debtors壞帳準(zhǔn)備- 其她應(yīng)收款 Provision for doubtful debts - other debtors其她流動(dòng)資產(chǎn) Other current assets物資采購(gòu) Purchase原材料 Raw materials包裝物 Packing materials低值易耗品 Low value consumbles材料成本差別 Material cost differ

5、ence自制半成品 Self-manufactured goods庫(kù)存商品 Finished goods商品進(jìn)銷差價(jià) Difference between purchase & sales of commodities委托加工物資 Consigned processiong material委托代銷商品 Consignment-out受托代銷商品 Consignment-in分期收款發(fā)出商品 Goods on instalment sales存貨跌價(jià)準(zhǔn)備 Provision for obsolete stocks待攤費(fèi)用 Prepaid expenses待解決流動(dòng)資產(chǎn)損益 Unsett

6、led G/L on current assets待解決固定資產(chǎn)損益 Unsettled G/L on fixed assets委托貸款-本金 Consignment loan - principle委托貸款-利息 Consignment loan - interest委托貸款-減值準(zhǔn)備 Consignment loan - provision固定資產(chǎn)-房屋建筑物 Fixed assets - Buildings固定資產(chǎn)-機(jī)器設(shè)備 Fixed assets - Plant and machinery固定資產(chǎn)-電子設(shè)備、器具及家具 Fixed assets - Electronic Equipm

7、ent, furniture and fixtures固定資產(chǎn)-運(yùn)送設(shè)備 Fixed assets - Automobiles合計(jì)折舊 Accumulated depreciation固定資產(chǎn)減值準(zhǔn)備 Impairment of fixed assets工程物資-專用材料 Project material - specific materials工程物資-專用設(shè)備 Project material - specific equipment工程物資-預(yù)付大型設(shè)備款 Project material - prepaid for equipment工程物資-為生產(chǎn)準(zhǔn)備旳工具及器具 Project m

8、aterial - tools and facilities for production在建工程 Construction in progress在建工程減值準(zhǔn)備 Impairment of construction in progress固定資產(chǎn)清理 Disposal of fixed assets無(wú)形資產(chǎn)-專利權(quán) Intangible assets - patent無(wú)形資產(chǎn)-非專利技術(shù) Intangible assets - industrial property and know-how無(wú)形資產(chǎn)-商標(biāo)權(quán) Intangible assets - trademark rights無(wú)形資產(chǎn)-

9、土地使用權(quán) Intangible assets - land use rights無(wú)形資產(chǎn)-商譽(yù) Intangible assets - goodwill無(wú)形資產(chǎn)減值準(zhǔn)備 Impairment of intangible assets長(zhǎng)期待攤費(fèi)用 Deferred assets未確認(rèn)融資費(fèi)用 Unrecognized finance fees其她長(zhǎng)期資產(chǎn) Other long term assets遞延稅款借項(xiàng) Deferred assets debits應(yīng)付票據(jù) Notes payable應(yīng)付帳款 Trade creditors預(yù)收帳款 Adanvances from customers代銷

10、商品款 Consignment-in payables其她應(yīng)交款 Other payable to government其她應(yīng)付款 Other creditors應(yīng)付股利 Proposed dividends待轉(zhuǎn)資產(chǎn)價(jià)值 Donated assets估計(jì)負(fù)債 Accrued liabilities應(yīng)付短期債券 Short-term debentures payable其她流動(dòng)負(fù)債 Other current liabilities預(yù)提費(fèi)用 Accrued expenses應(yīng)付工資 Payroll payable應(yīng)付福利費(fèi) Welfare payable短期借款-抵押借款 Bank loans

11、- Short term - pledged短期借款-信用借款 Bank loans - Short term - credit短期借款-擔(dān)保借款 Bank loans - Short term - guaranteed一年內(nèi)到期長(zhǎng)期借款 Long term loans due within one year一年內(nèi)到期長(zhǎng)期應(yīng)付款 Long term payable due within one year長(zhǎng)期借款 Bank loans - Long term應(yīng)付債券-債券面值 Bond payable - Par value應(yīng)付債券-債券溢價(jià) Bond payable - Excess應(yīng)付債券-

12、債券折價(jià) Bond payable - Discount應(yīng)付債券-應(yīng)計(jì)利息 Bond payable - Accrued interest長(zhǎng)期應(yīng)付款 Long term payable專項(xiàng)應(yīng)付款 Specific payable其她長(zhǎng)期負(fù)債 Other long term liabilities應(yīng)交稅金-所得稅 Tax payable - income tax應(yīng)交稅金-增值稅 Tax payable - VAT應(yīng)交稅金-營(yíng)業(yè)稅 Tax payable - business tax應(yīng)交稅金-消費(fèi)稅 Tax payable - consumable tax應(yīng)交稅金-其她 Tax payable -

13、 others遞延稅款貸項(xiàng) Deferred taxation credit股本 Share capital已歸還投資 Investment returned利潤(rùn)分派-其她轉(zhuǎn)入 Profit appropriation - other transfer in利潤(rùn)分派-提取法定盈余公積 Profit appropriation - statutory surplus reserve利潤(rùn)分派-提取法定公益金 Profit appropriation - statutory welfare reserve利潤(rùn)分派-提取儲(chǔ)藏基金 Profit appropriation - reserve fund利

14、潤(rùn)分派-提取公司發(fā)展基金 Profit appropriation - enterprise development fund利潤(rùn)分派-提取職工獎(jiǎng)勵(lì)及福利基金 Profit appropriation - staff bonus and welfare fund利潤(rùn)分派-利潤(rùn)歸還投資 Profit appropriation - return investment by profit利潤(rùn)分派-應(yīng)付優(yōu)先股股利 Profit appropriation - preference shares dividends利潤(rùn)分派-提取任意盈余公積 Profit appropriation - other s

15、urplus reserve利潤(rùn)分派-應(yīng)付一般股股利 Profit appropriation - ordinary shares dividends利潤(rùn)分派-轉(zhuǎn)作股本旳一般股股利 Profit appropriation - ordinary shares dividends converted to shares期初未分派利潤(rùn) Retained earnings, beginning of the year資本公積-股本溢價(jià) Capital surplus - share premium資本公積-接受捐贈(zèng)非鈔票資產(chǎn)準(zhǔn)備 Capital surplus - donation reserve資

16、本公積-接受鈔票捐贈(zèng) Capital surplus - cash donation資本公積-股權(quán)投資準(zhǔn)備 Capital surplus - investment reserve資本公積-撥款轉(zhuǎn)入 Capital surplus - subsidiary資本公積-外幣資本折算差額 Capital surplus - foreign currency translation資本公積-其她 Capital surplus - others盈余公積-法定盈余公積金 Surplus reserve - statutory surplus reserve盈余公積-任意盈余公積金 Surplus res

17、erve - other surplus reserve盈余公積-法定公益金 Surplus reserve - statutory welfare reserve盈余公積-儲(chǔ)藏基金 Surplus reserve - reserve fund盈余公積-公司發(fā)展基金 Surplus reserve - enterprise development fund盈余公積-利潤(rùn)歸還投資 Surplus reserve - reture investment by investment主營(yíng)業(yè)務(wù)收入 Sales主營(yíng)業(yè)務(wù)成本 Cost of sales主營(yíng)業(yè)務(wù)稅金及附加 Sales tax營(yíng)業(yè)費(fèi)用 Oper

18、ating expenses管理費(fèi)用 General and administrative expenses財(cái)務(wù)費(fèi)用 Financial expenses投資收益 Investment income其她業(yè)務(wù)收入 Other operating income營(yíng)業(yè)外收入 Non-operating income補(bǔ)貼收入 Subsidy income其她業(yè)務(wù)支出 Other operating expenses營(yíng)業(yè)外支出 Non-operating expenses所得稅 Income tax直接人工成本差別（direct labor variance）直接材料成本差別（direct materia

19、l variance）在產(chǎn)品計(jì)價(jià)（work-in-process costing）聯(lián)產(chǎn)品成本計(jì)算（joint products costing）生產(chǎn)成本匯總程序（accumulation process of procluction cost）制造費(fèi)用差別（manufacturing expenses variance）實(shí)際成本與估計(jì)成本（actual cost and estimated cost）工資費(fèi)用分派（salary costs allocation）成本曲線（cost curve）農(nóng)業(yè)生產(chǎn)成本（agriculture production cost）原始成本和重置成本（origin

20、al cost and replacement cost）工程施工成本直接成本與間接成本（direct cost and indirect cost）可控成本（controllable cost）制造費(fèi)用分派（manufacturing expenses allocation）理論成本與應(yīng)用成本（theory cost and practice cost）輔助生產(chǎn)成本分派（auxiliary production cost allocation）期間,費(fèi)用成本控制程序（procedure of cost control）成本記錄（cost entry, cost recorder cost a

21、genda）成本計(jì)算分批法（job costing method）成本計(jì)算分步法直接人工成本差別（direct labor variance）成本控制措施（cost control method）內(nèi)河運(yùn)送成本生產(chǎn)費(fèi)用要素（elements of production expenses）歷史成本與將來(lái)成本（historical cost and future cost）可避免成本與不可避免成本（avoidable cost and unavoidable cost）成本計(jì)算期（cost period）平均成本與個(gè)別成本（avorage cost and individual cost）跨期攤提費(fèi)

22、用分派（inter-period expenses allocation）籌劃成本（planned cost）數(shù)量差別（quantity variance）燃料費(fèi)用分派（fuel expenses allocation）定額成本控制制度（norm cost control system）定額管理（management norm）可遞延成本與不可遞延成本（deferrable cost and undeferrable cost）成本控制原則（standard of cost control）副產(chǎn)品成本計(jì)算（by-product costing）責(zé)任成本（responsibility cost）

23、生產(chǎn)損失核算（production loss accounting）生產(chǎn)成本（production cost）估計(jì)成本（predicted cost）成本構(gòu)造（cost structure）房地產(chǎn)開發(fā)成本重要成本與加工成本（prime costs and processing costs）決策成本（cost of decision making）成本計(jì)算品種法（category costing method）在產(chǎn)品成本（work-in-process cost）工廠成本（factory cost）成本考核（cost assess ）制造費(fèi)用（manufactruing expenses）動(dòng)力費(fèi)

24、用分派（power expenses allocation）趨勢(shì)分析法（trend analysis approach）成本計(jì)算簡(jiǎn)樸法（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)算措施（costing method）成本計(jì)算對(duì)象（costing objectiv

25、e）成本計(jì)算單位（costing unit）成本籌劃完畢狀況分析成本籌劃管理體系（planned management system of cost）成本籌劃（cost plan）成本會(huì)計(jì)（cost accounting）成本核算原則（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）成本分派（ocst allocation）成本分類賬（c

26、ost ledger）成本分類（cost classifiction）成本費(fèi)用界線成本調(diào)節(jié)（cost adjustment）成本差別（cost variance）成本報(bào)告（costing report）成本（cost）車間成本（workshop cost）廠內(nèi)經(jīng)濟(jì)核算制（internal business accounting system）廠內(nèi)結(jié)算價(jià)格（internal settlement prices）產(chǎn)品壽命周期成本（product life cycle cost）產(chǎn)品成本項(xiàng)目（cost items of product）產(chǎn)品成本技術(shù)經(jīng)濟(jì)分析產(chǎn)品成本籌劃（the plan of pro

27、duct costs）產(chǎn)品成本（product cost）初級(jí)會(huì)計(jì)匯總原始憑證（cumulative source document）匯總記賬憑證核算形式（bookkeeping procedure using summary ovchers）工作底稿（working paper）復(fù)式記賬憑證（mvltiple account titles voucher）復(fù)式記賬法（Double entry bookkeeping）復(fù)合分錄（compound entry）劃線改正法（correction by drawing a straight ling）匯總原始憑證（cumulative source

28、document）會(huì)計(jì)憑證（accounting documents）會(huì)計(jì)科目表（chart of accounts）會(huì)計(jì)科目（account title）紅字改正法（correction by using red ink）會(huì)計(jì)核算形式（bookkeeping procedures）過(guò)賬（posting）會(huì)計(jì)致跡ccounting entry）會(huì)計(jì)循環(huán)（accounting cycle）會(huì)計(jì)賬簿（Book of accounts）活頁(yè)式賬簿（loose-leaf book）集合分派賬戶（clearing accounts）計(jì)價(jià)對(duì)比賬戶（matching accounts）記賬措施（bookke

29、eping methods）記賬規(guī)則（recording rules）記賬憑證（voucher）記賬憑證核算形式（Bookkeeping proced ureusing vouchers）記賬憑證匯總表核算形式（bookkeeping procedure using categorized account summary）簡(jiǎn)樸分錄（simple entry）結(jié)算賬戶（settlement accounts）結(jié)賬（closing account）結(jié)賬分錄（closing entry）借貸記賬法（debit-credit bookkeeping）通用日記賬核算形式（bookkeeping proc

30、edure using general journal）外來(lái)原始憑證（source document from outside）鈔票日記賬（cash journal）虛賬戶（nominal accounts）序時(shí)賬簿（book of chronological entry）一次憑證（single-record document）銀行存款日記賬（deposit journal）永續(xù)盤存制（perpetual inventory system）原始憑證（source document）暫記賬戶（suspense accounts）增減記賬法（increase-decrease bookkeepin

31、g）債權(quán)結(jié)算賬戶（accounts for settlement of claim）債權(quán)債務(wù)結(jié)算賬戶（accounts for settlement of claim and debt）債務(wù)結(jié)算賬戶（accounts for settlement of debt）賬戶（account）賬戶編號(hào)（Account number）賬戶相應(yīng)關(guān)系（debit-credit relationship）賬項(xiàng)調(diào)節(jié)（adjustment of account）專用記賬憑證（special-purpose voucher）轉(zhuǎn)回分錄（reversing entry）資金來(lái)源賬戶（accounts of source

32、s of funds）資產(chǎn)負(fù)債賬戶（balance sheet accounts）轉(zhuǎn)賬憑證（transfer voucher）資金運(yùn)用賬戶（accounts of applications of funds）自制原始憑證（internal source document）總分類賬簿（general ledger）總分類賬戶（general account）附加賬戶（adjunct accounts）付款憑證（payment voucher）分類賬簿（ledger）中級(jí)會(huì)計(jì)固定資產(chǎn)（fixed assets）利潤(rùn)總額利益分派（profit distribution）應(yīng)計(jì)費(fèi)用（accrued ex

33、pense）商標(biāo)權(quán)（trademarks and tradenames）所有履行法凈利潤(rùn)（net income）應(yīng)付利潤(rùn)（profit payable）未分派利潤(rùn)收益?zhèn)╥ncome bonds）貨幣資金利息資本化（capitalization of interests）公益金工程物資預(yù)付賬款（advance to supplier）其她應(yīng)收款（other receivables）鈔票（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）

34、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)（negative goodwill）費(fèi)用旳確認(rèn)（recognition of expense）短期投資（temporary investment）專項(xiàng)資產(chǎn)【舊】專有技術(shù)（know-how）專營(yíng)權(quán)（franchises）資本公積（capital reserves）資產(chǎn)負(fù)債表法資金占用和資金來(lái)源舊自然資源（natural resources）存貨（inventory）車間經(jīng)費(fèi)【舊】?jī)攤穑╯inking fund）長(zhǎng)期應(yīng)付款（long-term payables）長(zhǎng)期投資（long-term inve

35、stments）長(zhǎng)期借款（long-term loans）長(zhǎng)期負(fù)債（long-term liability of long-term debt）財(cái)務(wù)費(fèi)用（financing expenses）撥定留存收益（appropriated retained earnings）原則成本法（standard costing）變動(dòng)成本法（variable costing）比例履行法包裝物版權(quán)（copyrights）高檔會(huì)計(jì)期貨交易市場(chǎng)（market of futures transaction）期貨交易（futures transaction）舉債經(jīng)營(yíng)融資租賃（leveraged lease）金融工具（fi

36、nancial instruments）公司集團(tuán)（business qroup）年度報(bào)告（annual report）內(nèi)部往來(lái)（transactions between home office and branches）合伙公司（partnership enterprise）合并資產(chǎn)負(fù)債表（consolidated balance sheet）合并主體旳所得稅會(huì)計(jì)（accounting for income taxes of consolidated entities）（美）合并鈔票流量表（consolidated statement of cash flow）合并價(jià)差（cost-book v

37、alue differentials）合并會(huì)計(jì)報(bào)表（consolidated financial statements）購(gòu)買法（purchase methed）公司整體價(jià)值（the value of an enterprise as a whole）權(quán)益結(jié)合法（pooling of interest method）期內(nèi)所得稅分?jǐn)偅╥ntraperiod tax allocation）（美）期末存貨旳未實(shí)現(xiàn)損益（unrealized profit in ending inventory）公司間旳長(zhǎng)期資產(chǎn)業(yè)務(wù)（intercompany transactions in long-term asset

38、s）名義貨幣保全（maintaining capital in units of money）基金論（the fund theory）功能性貨幣（functional currency）（美）匯兌損益（exchange gains or losses）合并財(cái)務(wù)狀況變動(dòng)表（consolidated statement of changes in financial poition）合并財(cái)務(wù)狀況變動(dòng)表（consolidated statement of換算損益（translation gains or losses）舉債經(jīng)營(yíng)收購(gòu)（Leveraged buyouts,簡(jiǎn)稱LBC）（美）母公司持股比例

39、變動(dòng)（change in ownership percentage held by parent）交互分派法（reciprocal allocation approach）（美）貨幣項(xiàng)（monetary items）合伙清算（partnership liquidation全面分?jǐn)偡ǎ╟omprehensive allocation）固定資產(chǎn)投資方向調(diào)節(jié)稅合并費(fèi)用（expenses related to combinations）間接標(biāo)價(jià)法（indirect quotation）買入?yún)R率（buying rate）期貨合約（futrues contract）混合合并（conglomeration）

40、控投公司（holding company）股票指數(shù)期貨（stock index futrues）橫向銷售（crosswise sale）固定匯率（fixed rate）納稅影響法（tax effect method）記賬匯率（recording rate）橫向合并（horizontal integration）合并前股利（preacquisition dividends）可變現(xiàn)凈值（net realizable）公司合并會(huì)計(jì)（accounting for business combination）平倉(cāng)盈虧（offset gain and loss）賣出匯率（selling rate）金融期貨交

41、易（financial futures transaction）會(huì)計(jì)利潤(rùn)（accounting income）合并損益表（consolidated income statement）公允價(jià)值（fair value）期權(quán)（options）間接控股（indirect holding）兩筆交易觀（two-transaction opinion）破產(chǎn)清算（bankrupcy liquidation）公司合并（business combination）公司論（the enterprise theory）商品寄銷（consignment）個(gè)人所得稅（personal income tax）個(gè)人財(cái)務(wù)報(bào)表（p

42、ersonal financial state-ments）（美）改組籌劃（reorganization plan）（美）改組（reorganization）復(fù)雜權(quán)益法（complex equity method）附屬公司（associated company）負(fù)權(quán)人償金（dividend）浮動(dòng)匯率（floating rate）分支機(jī)構(gòu)會(huì)計(jì)（accounting for branch）推定贖回?fù)p益（constructive gains and losses on bonds）推定贖回（constructive retirement）投機(jī)（spculation）貼水（discount）特定物價(jià)指

43、數(shù)（specific price index）分支機(jī)構(gòu)（branch）分期收款銷貨（installment sales）分次清算（installment liquidation）分部報(bào)告（segmental reporting）房地產(chǎn)收入（real estate revenue）房地產(chǎn)成本（cost of real setate）房地產(chǎn)（real estate）多種匯率法（multiply exchange rate）對(duì)境外實(shí)體旳凈投資（net investment in foreign entities）訂量單位：（units of measurement）遞延法（deffered meth

44、od）現(xiàn)代理論（contemporary theory）單一匯率法（singal method）退休金（pension plan）退休金會(huì)計(jì)（accounting for pension plan）（美）退休金給付義務(wù)（pension benefit obligations）（美）外幣（foreign currency）外幣業(yè)務(wù)（foreign currency transaction）吸取合并（merger）物價(jià)變動(dòng)會(huì)計(jì)（accounting for price changes）免費(fèi)債能力（insolvency）完全合并（full consolidation）物價(jià)指數(shù)（price index

45、）物價(jià)變動(dòng)（price changes）完全應(yīng)計(jì)法（full accrual method）物價(jià)總指數(shù)（general price index）外匯期貨交易（foreign exchange frtrues transaction）下推會(huì)計(jì)（push-down accounting）（美）先折算后調(diào)節(jié)法（translation-remeasurement method）現(xiàn)行成本/穩(wěn)值貨幣會(huì)計(jì)（current cost/general purchasing power accountin）現(xiàn)行成本（crurent cost）現(xiàn)行成本會(huì)計(jì)（current cost accounting）先調(diào)節(jié)后折

46、算法（remeasurement-translation method）銷售代理處（sales agency）互相持股（mutual holdings）相對(duì)賬戶調(diào)節(jié)（reconciliation of home office and branch accounts）新合伙人入伙（admission of a new parther）向上銷售（upstream sale）衍生金融工具（derivative financial instru-ments）銷售式融資租賃（sales-type financing lease）向下銷售（downstream sale）消費(fèi)稅（consumer tax）

47、一筆交易觀（one-transaction opinion）業(yè)主權(quán)論（the proprietorship theory）一般物價(jià)水準(zhǔn)會(huì)計(jì)（general price level accounting）一般購(gòu)買力單位（units of general purchasing power）招股闡明書（prospectus）中間匯率（middle rate）中期報(bào)告（interim reporting）重置成本（replacement cost）轉(zhuǎn)租賃（subleases）準(zhǔn)改組（quasi-reorbganization）（美）資本保全（capital maintenance）資本化價(jià)值（capi

48、talized value）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（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)（ge

49、neral 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）（美）財(cái)產(chǎn)稅（property tax）部分分?jǐn)偡ǎ╬artial 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（rents）公司會(huì)計(jì)公司財(cái)務(wù)（business finance）期權(quán)市場(chǎng)

50、（option market）期貨市場(chǎng)（future market）可轉(zhuǎn)讓定期存單市場(chǎng)（negotiable CDmarket）貨幣市場(chǎng)（money market）黃金市場(chǎng)（gold market）國(guó)有獨(dú)資公司股份有限公司（company limited by shares）股份兩合公司（limited pactnership）公司（company）二級(jí)市場(chǎng)（security secondary market）獨(dú)資公司（sole proprietorship）店頭市場(chǎng)（over-the -counter-market）承兌市場(chǎng)（acceptance market）拆借市場(chǎng)（lending ma

51、rket）財(cái)務(wù)制度（financial regulations）財(cái)務(wù)政策（financial policy）財(cái)務(wù)預(yù)測(cè)（financial forecast）財(cái)務(wù)控制（financial control）金融市場(chǎng)（financial market）財(cái)務(wù)決策（financial decision）財(cái)務(wù)監(jiān)督（financial cupervision）財(cái)務(wù)籌劃（financial planning）財(cái)務(wù)活動(dòng)（financial activities）財(cái)務(wù)管理組織（organization of financial management）一級(jí)市場(chǎng)（security primary market）無(wú)限責(zé)

52、任公司（company of unlimited liability）外匯市場(chǎng)（foreign exchange market）貼現(xiàn)市場(chǎng)（dixcount market）公司組織形式（forms of enterprise organization）政府會(huì)計(jì)公司財(cái)務(wù)（business finance）期權(quán)市場(chǎng)（option market）期貨市場(chǎng)（future market）可轉(zhuǎn)讓定期存單市場(chǎng)（negotiable CDmarket）貨幣市場(chǎng)（money market）黃金市場(chǎng)（gold market）國(guó)有獨(dú)資公司股份有限公司（company limited by shares）股份兩合公司（

53、limited pactnership）公司（company）二級(jí)市場(chǎng)（security secondary market）獨(dú)資公司（sole proprietorship）店頭市場(chǎng)（over-the -counter-market）承兌市場(chǎng)（acceptance market）拆借市場(chǎng)（lending market）財(cái)務(wù)制度（financial regulations）財(cái)務(wù)政策（financial policy）財(cái)務(wù)預(yù)測(cè)（financial forecast）財(cái)務(wù)控制（financial control）金融市場(chǎng)（financial market）財(cái)務(wù)決策（financial decision）財(cái)務(wù)監(jiān)督（financial cupervision）財(cái)務(wù)籌劃（financial planning）財(cái)務(wù)活動(dòng)（financial activities）財(cái)務(wù)管理組織（organization of financial management）一級(jí)市場(chǎng)（security primary market）無(wú)限責(zé)任公司（company of unlimited liability）外匯市場(chǎng)（foreign exchange market）貼現(xiàn)市場(chǎng)（dixcount market）公司組織形式（forms of enterprise or