常用財(cái)務(wù)會計(jì)英語

《中美比較財(cái)務(wù)會計(jì)學(xué)》附錄如需轉(zhuǎn)載，請注明來處FanE『翻譯中國』http://www.FanE.cn/《中美比較財(cái)務(wù)會計(jì)學(xué)》附錄《GlossaryforInternationalAccountingStandards》GlossaryforInternationalAccountingStandardspart2balancebetweenbenefitandcost收益與成本的平衡balancesheet資產(chǎn)負(fù)債表balancesheetdate資產(chǎn)負(fù)債表日balancesheetliabilitymethod資產(chǎn)負(fù)債表負(fù)責(zé)法bankoverdrafts銀行透支basicearningspershare基本每股收益beginningoftheperiod期初benchmarktreatments基準(zhǔn)處理方法beneficiary受益人bestestimate最佳估計(jì)bidbonds投標(biāo)保函bidprice出價(jià)bills帳單bindingsaleagreement約束性銷售協(xié)議boardofdirectors董事會bonus獎金；紅利bonusissue紅股bonusplan獎金計(jì)劃borrowingagreements借款協(xié)議borrowingcost借款成本bottom-uptest由下而上測試branch分支機(jī)構(gòu)brandname商標(biāo)名稱brokerage經(jīng)紀(jì)人傭金；經(jīng)紀(jì)人業(yè)務(wù)businesscombination企業(yè)合并businesscombinationwhichisanacquisition購買式企業(yè)合并businesssegment業(yè)務(wù)分部buyback回購buyingsegment采購分部calloption看漲期權(quán)、買入期權(quán)callable可贖回的callabledebt可贖回債券cap（利率）上限capital資本capitalapproach資本法capitalassetpricingmodel資本資產(chǎn)定價(jià)模型capitalcommitment資本承諾capitalcontributions資本投入capitalgain資本利得capitalmaintenance資本保全capitaltransactions資本交易capitalisation資本化capitalizationissues資本化發(fā)行capitalizationrate資本化比率carryforward結(jié)轉(zhuǎn)后期carryforwardofunusedtaxcredit未利用的稅款抵減結(jié)轉(zhuǎn)后期carryforwardofunusedtaxlosses未利用的可抵扣（應(yīng)稅利潤額的）虧損結(jié)轉(zhuǎn)后期carryingamount賬面金額carryingbackataxloss可抵扣（應(yīng)稅利潤額的）虧損抵前cash現(xiàn)金cashbasis收付實(shí)現(xiàn)制cashequivalents現(xiàn)金等價(jià)物cashflow現(xiàn)金流量cashflowrisk現(xiàn)金流量風(fēng)險(xiǎn)cashflowstatements現(xiàn)金流量表cashgeneratingunit現(xiàn)金產(chǎn)出單元cashinbanks銀行存款cashinflow現(xiàn)金流入cashonhand庫存現(xiàn)金cashoutflow現(xiàn)金流出certificatesofdeposit存單changesinaccountingpolicies會計(jì)政策變更c(diǎn)hangesinfinancialposition財(cái)務(wù)狀況變動chargeagainst借記；計(jì)入chiefexecutiveofficer首席執(zhí)行官，行政總裁，總經(jīng)理classofassets資產(chǎn)類別classification分類，歸類clearinghouse清算所closingrate期末匯率collateral抵押品collateralisedborrowing抵押借款collectability可收回性collectioncost收帳費(fèi)用combinationofshares并股combine合并combinedentity合并實(shí)體combinedresult合并經(jīng)營結(jié)果contractualprovision合同條款contractualright合同權(quán)利contribute注資，出資contribution出資，提存金control控制convention慣例conversionoption轉(zhuǎn)換期權(quán)conversionright轉(zhuǎn)換權(quán)convert轉(zhuǎn)換convertible可轉(zhuǎn)換convertiblebonds可轉(zhuǎn)換債券copyright版權(quán)corporateassets總部資產(chǎn)corridor區(qū)間cost成本costmethod成本法costofacquisition購買成本，收買成本，購并成本costofaninvestment投資成本costofconversion加工成本，轉(zhuǎn)換成本costofdisposal處置成本costofgoodssold銷貨成本costofinventorise存貨成本costoflabor人工成本costofpurchase采購成本costofsales銷售成本costofsalesmethod銷售成本法costrecoveryapproach成本收回法costsaving成本節(jié)省cost-pluscontract成本加成合同cost-plusmethod成本加成法costofacquisition購買成本costofmeterial材料成本costofregistering注冊費(fèi)用costtocomplete完工尚需發(fā)生的成本counterparty對應(yīng)方credit貸記；貸項(xiàng)creditfacilities信用便利creditrisk信用風(fēng)險(xiǎn)creditterm賒銷期限creditor債權(quán)人creditworthiness信用可靠度cumulativepreferencedividends累計(jì)優(yōu)先股股利cumulativepreferredshare累計(jì)優(yōu)先股currencyrisk貨幣風(fēng)險(xiǎn)currencyswap貨幣互換currencytranslationdifferences貨幣折算差額currentandexpectedprofitability當(dāng)期和預(yù)期盈利能力currentassets流動資產(chǎn)currentcost現(xiàn)行成本currentcostapproach現(xiàn)行成本法currentcostfinancialstatements現(xiàn)行成本財(cái)務(wù)報(bào)表currentinterestrate現(xiàn)行利率currentinvestments短期投資currentliabilities流動負(fù)債currentobligation現(xiàn)時(shí)義務(wù)currentperiod當(dāng)期currentsalaryapproch當(dāng)期工資法currentservicecost當(dāng)期服務(wù)成本currenttax當(dāng)期稅金curtailment縮減customerloyalty顧客信賴，顧客忠誠Part3如需轉(zhuǎn)載，請注明來處FanE『翻譯中國』http://www.FanE.cn/dateofacquisition購買日，收買日，并購日dateofcontribution出資日dateofreport報(bào)告日dateofthevaluation評估日day-to-dayactivity日常活動dealingsecurities交易性證券debtdefault債務(wù)拖欠debtinstrument債務(wù)性工具debtsecurity債務(wù)性證券debt-equityratio債務(wù)－權(quán)益比decline下跌deductibletemporarydifferences可抵扣暫時(shí)性差異default違約deferralmethod遞延法deferredcompensation遞延酬勞deferredcompensationarrangement遞延酬勞安排deferredforeignexchangegainorloss遞延匯兌損益deferredincome遞延收益deferredpayment遞延付款deferredpaymentterms遞延付款條件deferredrevenue遞延收入deferredtaxasset遞延所得稅資產(chǎn)deferredtaxliabilities遞延所得稅負(fù)債deferredtaxes遞延所得稅definedbenefitliability設(shè)定受益負(fù)債definedbenefitobligation設(shè)定受益義務(wù)definedbenefitplans設(shè)定受益計(jì)劃definedcontributionplans設(shè)定提存計(jì)劃degreeofcomparability可比程度delivery交付，交割，交貨，送達(dá)demanddeposits活期存款demonstrablycommitted明確承諾depositwithdrawal提取存款depreciableamount應(yīng)折舊金額depreciableasset應(yīng)折舊資產(chǎn)depreciation折舊depreciationmethod折舊方法depreciationrate折舊率derecognise(afinancialinstrument)終止確認(rèn)（某一金融工具）derecognition終止確認(rèn)derivatefinancialinstrument衍生金融工具derivative衍生工具designate指定developmentcosts開發(fā)費(fèi)用developmentexpenditure開發(fā)支出developmentphrase開發(fā)階段dilutedearningspershare稀釋每股收益dilutive稀釋dilutiveoption稀釋選擇權(quán)dilutivepotentialordinaryshare稀釋性潛在普通股diminishingbalancemethod余額遞減折舊法directeffect直接影響directincrementcosts直接增量成本directinvestment直接投資directlabor直接人工directmethod直接法directrelatonship直接關(guān)系directlyattributableexpenditure可直接歸屬的支出discharge解脫，解除disclose披露disclosure披露discontinuedoperations已終止經(jīng)營discontinuingoperation終止經(jīng)營discount折價(jià)，折扣，貼水discountrate折現(xiàn)率disposal處置disposalconsideration處置收入disposalofsubsidiaries子公司的處置disposals處置distresssale虧本銷售distribution分配，分派distributioncosts銷售費(fèi)用，分銷費(fèi)用dividendincome股利收益dividendreceivable應(yīng)收股利dividendyield股利率dividends股利dividendspolicy股利政策documentarycredit跟單信貸downstreamtransactions下游交易，下銷交易earnings收益earningspershare每股收益，每股盈利earnings-generatingcapacity獲利能力economicbenefits經(jīng)濟(jì)利益economiclife經(jīng)濟(jì)壽命economicperformance經(jīng)濟(jì)業(yè)績effectivedate生效日期effectiveinterestmethod實(shí)際利率法effectiveyield實(shí)際收益率eliminate消除embeddedderivative嵌入衍生工具employeebenefit雇員福利employeebenefitcost雇員福利成本employeeshareownershipplan職工持股計(jì)劃employeeterminationindemnity辭退補(bǔ)償endoftheperiod期末entity實(shí)體equity權(quán)益equitycapital權(quán)益資本equitycompensationbenefits權(quán)益計(jì)酬福利equitycompensationplans權(quán)益計(jì)酬計(jì)劃equityfinancialinstrument權(quán)益性金融工具equityinstruments權(quán)益性工具equityissue股份發(fā)行equitymethod權(quán)益法equitysecurities權(quán)益性證券estimatedval