2023年中國注冊會計(jì)師英語測試詞匯

中國注冊會計(jì)師英語測試詞匯整理

鈔票Cashinhand

銀行存款Cashinbank

其他貨幣資金-外埠存款Othermonetaryassets-cashinothercities

其他貨幣資金-銀行本票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Olhermonetaryassets-L/Cdeposit

其他貨幣資金-存出投資款Othermonetaryassets-cashforinvestment

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

長期股權(quán)投資-股票投資Longtermequityinvestment-stocks

長期股權(quán)投資-其他股權(quán)投資Longtermequityinvestment-others

長期債券投資-債券投資Longtermsecuritiesinvestemnt-bonds

長期債券投資-其他債權(quán)投資Longtermsecuritiesinvestment-others

長期投資減值準(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)備一應(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0therdebtors

壞帳準(zhǔn)備-其他應(yīng)收款Provisionfordoubtfuldebts-otherdebtors

其他流動資產(chǎn)Othercurrentassets

物資采購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Se1f-manufacturedgoods

庫存商品Finishedgoods

商品進(jìn)銷差價(jià)Differencebetweenpurchase&salesofcommodities

委托加工物資Consignedprocessiongmaterial

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Goodsoninstalmentsales

存貨跌價(jià)準(zhǔn)備Provisionforobsoletestocks

待攤費(fèi)用Prepaidexpenses

待解決流動資產(chǎn)損益UnsettledG/Loncurrentassets

待解決固定資產(chǎn)損益UnsettledG/Lonfixedassets

委托貸款-本金Consignmentloan-principle

委托貸款一利息Consignmentloan-interest

委托貸款-減值準(zhǔn)備Consignmentloan-provision

固定資產(chǎn)-房屋建筑物Fixedassets-Bui1dings

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)送設(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-專用材料Projectmaterial-specificmaterials

工程物資-專用設(shè)備Projectmaterial-specificequipment

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-toolsandfaci1itiesforproduction

在建工程Constructioninprogress

在建工程減值準(zhǔn)備Impairmentofconstructioninprogress

固定資產(chǎn)清理Disposaloffixedassets

無形資產(chǎn)-專利權(quán)Intangibleassets-patent

無形資產(chǎn)-非專利技術(shù)Intangibleassets-industrialpropertyandknow-how

無形資產(chǎn)-商標(biāo)權(quán)Intangibleassets-trademarkrights

無形資產(chǎn)-土地使用權(quán)Intangibleassets-landuserights

無形資產(chǎn)-商譽(yù)Intangibleassets-goodwill

無形資產(chǎn)減值準(zhǔn)備Impairmentofintangibleassets

長期待攤費(fèi)用Deferredassets

未確認(rèn)融資費(fèi)用Unrecognizedfinancefees

其他長期資產(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)danvancesfromcustomers

代銷商品款Consignment-inpayables

其他應(yīng)交款Otherpayabletogovernment

其他應(yīng)付款Othercreditors

應(yīng)付股利Proposeddividends

待轉(zhuǎn)資產(chǎn)價(jià)值Donatedassets

預(yù)計(jì)負(fù)債Accrued1iabi1ities

應(yīng)付短期債券Short-termdebenturespayable

其他流動負(fù)債Othercurrentliabilities

預(yù)提費(fèi)用Accruedexpenses

應(yīng)付工資Payrol1payable

應(yīng)付福利費(fèi)Welfarepayable

短期借款-抵押借款Bankloans-Shortterm-pledged

短期借款-信用借款Bankloans-Shortterm-credit

短期借款-擔(dān)保借款Bankloans-Shortterm-guaranteed

一年內(nèi)到期長期借款Longtermloansduewithinoneyear

一年內(nèi)到期長期應(yīng)付款Longtermpayableduewithinoneyear

長期借款Bankloans-Longterm

應(yīng)付債券-債券面值Bondpayable-Parvalue

應(yīng)付債券-債券溢價(jià)Bondpayable-Excess

應(yīng)付債券-債券折價(jià)Bondpayable-Discount

應(yīng)付債券-應(yīng)計(jì)利息Bondpayable-Accruedinterest

長期應(yīng)付款Longtermpayable

專項(xiàng)應(yīng)付款Specificpayable

其他長期負(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

利潤分派-其他轉(zhuǎn)入Profitappropriation-othertransferin

利潤分派-提取法定盈余公積Profitappropriation-statutorysurplusreserve

利潤分派-提取法定公益金Profitappropriation-statutorywelfarereserve

利潤分派-提取儲備基金Profitappropriation-reservefund

利潤分派-提取公司發(fā)展基金Profitappropriation-enterprisedevelopmentfund

利潤分派-提取職工獎勵及福利基金Profitappropriation-staffbonusandwelfarefund

利潤分派-利潤歸還投資Profitappropriation-returninvestmentbyprofit

利潤分派-應(yīng)付優(yōu)先股股利Profitappropriation-preferencesharesdividends

利潤分派-提取任意盈余公積Profitappropriation-othersurplusreserve

利潤分派-應(yīng)付普通股股利Profitappropriation-ordinarysharesdividends

利潤分派-轉(zhuǎn)作股本的普通股股利Profitappropriation-ordinarysharesdividendsconvertedto

shares

期初未分派利潤Retainedearnings,beginningoftheyear

資本公積-股本溢價(jià)Capitalsurplus-sharepremium

資本公積-接受捐贈非鈔票資產(chǎn)準(zhǔn)備Capitalsurplus-donationreserve

資本公積-接受鈔票捐贈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Capitaisurplus-foreigncurrencytranslation

資本公積-其他Capitalsurplus-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-statutorywe1farereserve

盈余公積-儲備基金Surplusreserve-reservefund

盈余公積-公司發(fā)展基金Surplusreserve-enterprisedevelopmentfund

盈余公積-利潤歸還投資Surplusreserve-retureinvestmentbyinvestment

主營業(yè)務(wù)收入Sales

主營業(yè)務(wù)成本Costofsales

主營業(yè)務(wù)稅金及附加Salestax

營業(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

營業(yè)外收入Non-operatingincome

補(bǔ)貼收入Subsidyincome

其他業(yè)務(wù)支出Otheroperatingexpenses

營業(yè)外支出Non-operatingexpenses

所得稅Incometax

直接人工成本差異(directlaborvariance)

直接材料成本差異(directmaterialvariance)

在產(chǎn)品計(jì)價(jià)(work-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)用分派(salarycostsallocation)

成本曲線(costcurve)

農(nóng)業(yè)生產(chǎn)成本(agricultureproductioncost)

原始成本和重置成本(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)用分派(manufacturingexpensesallocation)

理論成本與應(yīng)用成本(theorycostandpracticecost)

輔助生產(chǎn)成本分派(auxi1iaryproductioncostallocation)

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(jobcostingmethod)

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)送成本

生產(chǎn)費(fèi)用要素(elementsofproductionexpenses)

歷史成本與未來成本(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)別成本(averagecostandindividualcost)

跨期攤提費(fèi)用分派(inter-periodexpensesallocation)

計(jì)劃成本(plannedcost)

數(shù)量差異(quantityvariance)

燃料費(fèi)用分派(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(predictedcost)

成本結(jié)構(gòu)(coststructure)

房地產(chǎn)開發(fā)成本

重要成本與加工成本(primecostsandprocessingcosts)

決策成本(costofdecisionmaking)

成本計(jì)算品種法(categorycostingmethod)

在產(chǎn)品成本(work-in-processcost)

工廠成本(factorycost)

成本考核(costassess)

制造費(fèi)用(manufactruingexpenses)

動力費(fèi)用分派(powerexpensesallocation)

趨勢分析法(trendanalysisapproach)

成本計(jì)算簡樸法(simplecostingmethod)

責(zé)任成本層次(levelsofresponsibilitycost)

對比分析法(comparativeanalysisapproach)

約當(dāng)產(chǎn)量比例法(equivalentunitsmethod)

原始記錄(originalrecord)

可比產(chǎn)品成本分析(generalproductcostanalysis)

成本計(jì)算方法(costingmethod)

成本計(jì)算對象(costingobjective)

成本計(jì)算單位(costingunit)

成本計(jì)劃完畢情況分析

成本計(jì)劃管理體系(plannedmanagementsystemofcost)

成本計(jì)劃(costplan)

成本會計(jì)(costaccounting)

成本核算原則(principleofcosting)

成本核算程序(costaccountingqrocedures)

成本核算成本(costingaccount)

成本核算(costing)

成本歸集(costaccumulation)

成本管理(costmanagement)

成本分析(costanalysis)

成本分派(ocstallocation)

成本分類賬(costledger)

成本分類(costclassifiction)

成本費(fèi)用界線

成本調(diào)整(costadjustment)

成本差異(costvariance)

成本報(bào)告(costingreport)

成本(cost)

車間成本(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(product1ifecyclecost)

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)劃(theplanofproductcosts)

產(chǎn)品成本(productcost)

初級會計(jì)

匯總原始憑證(cumulativesourcedocument)

匯總記賬憑證核算形式(bookkeepingprocedureusingsummaryovchers)

工作底稿(workingpaper)

復(fù)式記賬憑證(mvltipleaccounttitlesvoucher)

復(fù)式記賬法(Doubleentrybookkeeping)

復(fù)合分錄(compoundentry)

劃線更正法(correctionbydrawingastraightling)

匯總原始憑證(cumulativesourcedocument)

會計(jì)憑證(accountingdocuments)

會計(jì)科目表(chartofaccounts)

會計(jì)科目(accounttitle)

紅字更正法(correctionbyusingredink)

會計(jì)核算形式(bookkeepingprocedures)

過賬(posting)

會計(jì)致跡」ccountingentry)

會計(jì)循環(huán)(accountingcycle)

會計(jì)賬簿(Bookofaccounts)

活頁式賬簿(loose-leafbook)

集合分派賬戶(clearingaccounts)

計(jì)價(jià)對比賬戶(matchingaccounts)

記賬方法(bookkeepingmethods)

記賬規(guī)則(recordingrules)

記賬憑證(voucher)

記賬憑證核算形式(Bookkeepingprocedureusingvouchers)

記賬憑證匯總表核算形式(bookkeepingprocedureusingcategorizedaccountsummary)

簡樸分錄(simpleentry)

結(jié)算賬戶(settlementaccounts)

結(jié)賬(closingaccount)

結(jié)賬分錄(closingentry)

借貸記賬法(debit-creditbookkeeping)

通用日記賬核算形式(bookkeepingprocedureusinggeneraljournal)

外來原始憑證(sourcedocumentfromoutside)

鈔票日記賬(cashjournal)

虛賬戶(nominalaccounts)

序時(shí)賬簿(bookofchronologicalentry)

一次憑證(single-recorddocument)

銀行存款日記賬(depositjournal)

永續(xù)盤存制(perpetualinventorysystem)

原始憑證(sourcedocument)

暫記賬戶(suspenseaccounts)

增減記賬法(increase-decreasebookkeeping)

債權(quán)結(jié)算賬戶(accountsforsettlementofclaim)

債權(quán)債務(wù)結(jié)算賬戶(accountsforsettlementofclaimanddebt)

債務(wù)結(jié)算賬戶(accountsforsettlementofdebt)

賬戶(account)

賬戶編號(Accountnumber)

賬戶相應(yīng)關(guān)系(debit-creditrelationship)

賬項(xiàng)調(diào)整(adjustmentofaccount)

專用記賬憑證(special-purposevoucher)

轉(zhuǎn)I可分錄(reversingentry)

資金來源賬戶(accountsofsourcesoffunds)

資產(chǎn)負(fù)債賬戶(balancesheetaccounts)

轉(zhuǎn)賬憑證(transfervoucher)

資金運(yùn)用賬戶(accountsofapplicationsoffunds)

自制原始憑證(internalsourcedocument)

總分類賬簿(general1edger)

總分類賬戶(generalaccount)

附加賬戶(adjunctaccounts)

付款憑證(paymentvoucher)

分類賬簿(ledger)

中級會計(jì)

固定資產(chǎn)(fixedassets)

利潤總額

利益分派(profitdistribution)

應(yīng)計(jì)費(fèi)用(accruedexpense)

商標(biāo)權(quán)(trademarksandtradenames)

所有履行法

凈利潤(netincome)

應(yīng)付利潤(profitpayable)

未分派利潤

收益?zhèn)?incomebonds)

貨幣資金

利息資本化(capitaiizationofinterests)

公益金

工程物資

預(yù)付賬款(advancetosupplier)

其他應(yīng)收款(otherreceivables)

鈔票(cash)

預(yù)收賬款

公司債券發(fā)行(corporatebondfloatation)

應(yīng)付工資(wagespayable)

實(shí)收資本(paid-incapital)

盈余公積(surplusreserves)

管理費(fèi)用

土地使用權(quán)

股利(dividend)

應(yīng)交稅金(taxespayable)

流動資金

負(fù)商譽(yù)(negativegoodwill)

費(fèi)用的確認(rèn)(recognitionofexpense)

短期投資(temporaryinvestment)

專項(xiàng)資產(chǎn)【舊】

專有技術(shù)(know-how)

專營權(quán)(franchises)

資本公積(capitalreserves)

資產(chǎn)負(fù)債表法

資金占用和資金來源［舊］

自然資源(naturalresources)

存貨(inventory)

車間經(jīng)費(fèi)【舊】

償債基金(sinkingfund)

長期應(yīng)付款(long-termpayables)

長期投資(long-terminvestments)

長期借款(long-termloans)

長期負(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(standardcosting)

變動成本法(variablecosting)

比例履行法

包裝物

版權(quán)(copyrights)

高級會計(jì)

期貨交易市場(marketoffuturestransaction)

期貨交易(futurestransaction)

舉債經(jīng)營融資租賃(leveragedlease)

金融工具(financialinstruments)

公司集團(tuán)(businessqroup)

年度報(bào)告(annualreport)

內(nèi)部往來(transactionsbetweenhomeofficeandbranches)

合作公司(partnershipenterprise)

合并資產(chǎn)負(fù)債表(consolidatedbalancesheet)

合并主體的所得稅會計(jì)(accountingforincometaxesofconsolidatedentities)(美)

合并鈔票流量表(consolidatedstatementofcashflow)

合并價(jià)差(cost-bookvaluedifferentials)

合并會計(jì)報(bào)表(consolidatedfinancialstatements)

購買法(purchasemethed)

公司整體價(jià)值(thevalueofanenterpriseasawhoIe)

權(quán)益結(jié)合法(poolingofinterestmethod)

期內(nèi)所得稅分?jǐn)?intraperiodtaxallocation)(美)

期末存貨的未實(shí)現(xiàn)損益(unrealizedprofitinendinginventory)

公司間的長期資產(chǎn)業(yè)務(wù)(intercompanytransactionsinlong-termassets)

名義貨幣保全(maintainingcapitalinunitsofmoney)

基金論(thefundtheory)

功能性貨幣(functionalcurrency)(美)

匯兌損益(exchangegainsorlosses)

合并財(cái)務(wù)狀況變動表(consolidatedstatementofchangesinfinancialpoition)合并財(cái)務(wù)狀況變動

表(consolidatedstatementof

換算損益(translationgainsorlosses)

舉債經(jīng)營收購(Leveragedbuyouts,簡稱LBC)(美)

母公司持股比例變動(changeinownershippercentageheldbyparent)

交互分派法(reciprocalallocationapproach)(美)

貨幣項(xiàng)(monetaryitems)

合作清算(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)

買入?yún)R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)

橫向銷傳(crosswisesale)

固定匯率(fixedrate)

納稅影響法(taxeffectmethod)

記賬匯率(recordingrate)

橫向合并(horizontalintegration)

合并前股利(preacquisitiondividends)

可變現(xiàn)凈值(netrealizable)

公司合并會計(jì)(accountingforbusinesscombination)

平倉盈虧(offsetgainandloss)

賣出匯率(sellingrate)

金融期貨交易(financialfuturestransaction)

會計(jì)利潤(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(two-transactionopinion)

破產(chǎn)清算(bankrupcyliquidation)

公司合并(businesscombination)

公司論(theenterprisetheory)

商品寄銷(consignment)

個(gè)人所得稅(personalincometax)

個(gè)人財(cái)務(wù)報(bào)表(personalfinancialstate-ments)(美)

改組計(jì)劃(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)

浮動匯率(floatingrate)

分支機(jī)構(gòu)會計(jì)(accountingforbranch)

推定贖回?fù)p益(constructivegainsandlossesonbonds)

推定贖回(constructiveretirement)

投機(jī)(spculation)

貼水(discount)

特定物價(jià)指數(shù)(specificpriceindex)

分支機(jī)構(gòu)(branch)

分期收款銷貨(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)

對境外實(shí)體的凈投資(netinvestmentinforeignentities)

訂量單位：(unitsofmeasurement)

遞延法(defferedmethod)

當(dāng)代理論(contemporarytheory)

單一匯率法(singalmethod)

退休金(pensionplan)

退休金會計(jì)(accountingforpensionplan)(美)

退休金給付義務(wù)(pensionbenefitobligations)(美)

外幣(foreigncurrency)

外幣業(yè)務(wù)(foreigncurrencytransaction)

吸取合并(merger)

物價(jià)變動會計(jì)(accountingforpricechanges)

無償債能力(insolvency)

完全合并(fullconsolidation)

物價(jià)指數(shù)(priceindex)

物價(jià)變動(pricechanges)

完全應(yīng)計(jì)法(fullaccrualmethod)

物價(jià)總指數(shù)(generalpriceindex)

外匯期貨交易(foreignexchangefrtruestransaction)

下推會計(jì)(push-downaccounting)(美)

先折算后調(diào)整法(translalion-remeasurementmethod)

現(xiàn)行成本/穩(wěn)值貨幣會計(jì)(currentcost/generalpurchasingpoweraccountin)

現(xiàn)行成本(crurentcost)

現(xiàn)行成本會計(jì)(currentcostaccounting)

先調(diào)整后折算法(remeasurement-translationmethod)

銷售代理處(salesagency)

互相持股(mutualholdings)

相對賬戶調(diào)節(jié)(reconciliationofhomeofficeandbranchaccounts)

新合作人入伙(admissionofanewparther)

向上銷售(upstreamsale)

衍生金融工具(derivativefinancialinstru-ments)

銷售式融資租賃(sales-typefinancinglease)

向下銷售(downstreamsale)

消費(fèi)稅(consumertax)

一筆交易觀(one-transactionopinion)

業(yè)主權(quán)論(theproprietorshiptheory)

一般物價(jià)水準(zhǔn)會計(jì)(generalpricelevelaccounting)

一般購買力單位(unitsofgeneralpurchasingpower)

招股說明書(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)

資本因素(capitalfactor)

資產(chǎn)負(fù)債法(asset/libilitymethod)

存貨轉(zhuǎn)讓價(jià)格(inventorytransferprice)

創(chuàng)建合并(consolidation)

出租人會計(jì)(accountingforleases-lessor)

持有(產(chǎn))損益(holdinggainslosses)

持倉盈虧(opsitiongainandloss)

承租人會計(jì)(accountingforleases-leasee)

成本回收法(costrecoverymethod)

縱向合并(Verticalintegration)

綜合變動(generalchange)

子公司權(quán)益變動(changeinownershipofasubsidiary)

子公司(subsidiarycompany)

資源稅(resourcestax)

成本法(costmethod)

財(cái)產(chǎn)信托會計(jì)(fiduciaryaccounting)(美)

財(cái)產(chǎn)稅(propertytax)

部分分?jǐn)偡?partialallocation)

不合并子公司(unconsolidatedsubsidiaries)

最低退休金負(fù)債(minimumliability)(美)

租賃(leases)

租金(rents)

公司會計(jì)

公司財(cái)務(wù)(businessfinance)

期權(quán)市場(optionmarket)

期貨市場(futuremarket)

可轉(zhuǎn)讓定期存單市場(negotiableCDmarket)

貨幣市場(moneymarket)

黃金市場(goldmarket)

國有獨(dú)資公司

股份有限公司(companylimitedbyshares)

股份兩合公司(limitedpactnership)

公司(company)

二級市場(securitysecondarymarket)

獨(dú)資公司(soleproprietorship)

店頭市場(over-the-counter-market)

承兌市場(acceptancemarket)

拆借市場(lendingmarket)

財(cái)務(wù)制度(financialregulations)

財(cái)務(wù)政策(financialpolicy)

財(cái)務(wù)預(yù)測(financia1forecast)

財(cái)務(wù)控制(financialcontrol)

金融市場(financialmarket)

財(cái)務(wù)決策(financialdecision)

財(cái)務(wù)監(jiān)督(financialcupervision)

財(cái)務(wù)計(jì)劃(financialplanning)

財(cái)務(wù)活動(financialactivities)

財(cái)務(wù)管理組織(organizationoffinancialmanagement)

一級市場(securityprimarymarket)

無限責(zé)任公司(companyofunlimitedliability)

外匯市場(foreignexchangemarket)

貼現(xiàn)市場(dixcountmarket)

公司組織形式(formsofenterpriseorganization)

政府會計(jì)

公司財(cái)務(wù)(businessfinance)

期權(quán)市場(optionmarket)

期貨市場(futuremarket)

可轉(zhuǎn)讓定期存單市場(negotiableCDmarket)

貨幣市場(moneymarket)

黃金市場(goldmarket)

國有獨(dú)資公司

股份有限公司(companylimitedbyshares)

股份兩合公司(1imitedpactnership)

公司(company)

二級市場(securitysecondarymarket)

獨(dú)資公司(soleproprietorship)

店頭市場(over-the-counter-market)

承兌市場(acceptancemarket)

拆借市場(lendingmarket)

財(cái)務(wù)制度(financialregulations)

財(cái)務(wù)政策(financialpolicy)

財(cái)務(wù)預(yù)測(financialforecast)

財(cái)務(wù)控制(financialcontrol)

金融市場(financialmarket)

財(cái)務(wù)決策(financialdecision)

財(cái)務(wù)監(jiān)督（financialcupervision)

財(cái)務(wù)計(jì)劃(financialplanning)

財(cái)務(wù)活動(financialactivities)

財(cái)務(wù)管理組織(organizationoffinancialmanagement)

一級市場(securityprimarymarket)

無限責(zé)任公司(companyofunlimitedliability)

夕卜匯市場(foreignexchangemarket)

貼現(xiàn)市場(dixcountmarket)

公司組織形式(formsofenterpriseorganization)

事業(yè)單位會計(jì)(accountingfornon-profitorganizations)

事業(yè)單位固定資產(chǎn)(fixe