常用財務(wù)會計英語

1、 中美比較財務(wù)會計學(xué)附錄如需轉(zhuǎn)載，請注明來處 FanE翻譯中國http:/www.FanE.cn/中美比較財務(wù)會計學(xué)附錄Glossary for International Accounting StandardsGlossary for International Accounting Standards part 2balance between benefit and cost 收益與成本的平衡balance sheet 資產(chǎn)負債表balance sheet date 資產(chǎn)負債表日balance sheet liability method 資產(chǎn)負債表負責(zé)法bank overdrafts

2、 銀行透支basic earnings per share 基本每股收益beginning of the period 期初benchmark treatments 基準處理方法beneficiary 受益人best estimate 最佳估計bid bonds 投標保函bid price 出價bills 帳單binding sale agreement 約束性銷售協(xié)議board of directors 董事會bonus 獎金；紅利bonus issue 紅股bonus plan 獎金計劃borrowing agreements 借款協(xié)議borrowing cost 借款成本bottom-u

3、p test 由下而上測試branch 分支機構(gòu)brand name 商標名稱brokerage 經(jīng)紀人傭金；經(jīng)紀人業(yè)務(wù)business combination 企業(yè)合并business combination which is an acquisition 購買式企業(yè)合并business segment 業(yè)務(wù)分部buy back 回購buying segment 采購分部call option 看漲期權(quán)、買入期權(quán)callable 可贖回的callable debt 可贖回債券cap （利率）上限capital 資本capital approach 資本法capital asset prici

4、ng model 資本資產(chǎn)定價模型capital commitment 資本承諾capital contributions 資本投入capital gain 資本利得capital maintenance 資本保全capital transactions 資本交易capitalisation 資本化capitalization issues 資本化發(fā)行capitalization rate 資本化比率carry forward 結(jié)轉(zhuǎn)后期carry forward of unused tax credit 未利用的稅款抵減結(jié)轉(zhuǎn)后期carry forward of unused tax losse

5、s 未利用的可抵扣（應(yīng)稅利潤額的）虧損結(jié)轉(zhuǎn)后期carrying amount 賬面金額carrying back a tax loss 可抵扣（應(yīng)稅利潤額的）虧損抵前cash 現(xiàn)金cash basis 收付實現(xiàn)制cash equivalents 現(xiàn)金等價物cash flow 現(xiàn)金流量cash flow risk 現(xiàn)金流量風(fēng)險cash flow statements 現(xiàn)金流量表cash generating unit 現(xiàn)金產(chǎn)出單元cash in banks 銀行存款cash inflow 現(xiàn)金流入cash on hand 庫存現(xiàn)金cash outflow 現(xiàn)金流出certificates of

6、deposit 存單changes in accounting policies 會計政策變更changes in financial position 財務(wù)狀況變動charge against 借記；計入chief executive officer 首席執(zhí)行官，行政總裁，總經(jīng)理class of assets 資產(chǎn)類別classification 分類，歸類clearing house 清算所closing rate 期末匯率collateral 抵押品collateralised borrowing 抵押借款collectability 可收回性collection cost 收帳費用co

7、mbination of shares 并股combine 合并combined entity 合并實體combined result 合并經(jīng)營結(jié)果combining and segmenting construction contract 合并和分立的建造合同combining enterprise 參與合并的企業(yè)commission 傭金commitment 承諾commitment fee 承諾費，承約費commodity contract 商品合同commodity future contract 商品期貨合同commodity-based contract 以商品為基礎(chǔ)的合同comm

8、on share 普通股comparability 可比性comparable uncontrolled price method 不加控制的可比價格法comparative period 比較期限compensated absences 帶薪缺勤compensation 補償，報酬compound instrument 復(fù)合金融工具computer software 計算機軟件concentration of credit risk 信用風(fēng)險集中concentration of risk 風(fēng)險集中consideration 對價consistency 一致性consolidated bala

9、nce sheet 合并資產(chǎn)負債表consolidated financial statements 合并財務(wù)報表consolidated group 合并集團consolidated income statement 合并收益表consolidation 合并consolidation of shares 并股consolidation procedure 合并程序constant rate of return 固定回報率construction contract 建造合同construction overhead 施工間接費用constructive obligation 推定義務(wù)cons

10、umable 易耗品contingencies 或有事項contingent asset 或有資產(chǎn)contingent commitments 或有承諾contingent gains 或有利得contingent liabilities 或有負債contingent losses 或有損失contingent rental 或有租金contingent issuable shares 或有可發(fā)行股contract 合同，合約contractor 承包商contractual obligation 合同義務(wù)contractual provision 合同條款contractual right

11、合同權(quán)利contribute 注資，出資contribution 出資，提存金control 控制convention 慣例conversion option 轉(zhuǎn)換期權(quán)conversion right 轉(zhuǎn)換權(quán)convert 轉(zhuǎn)換convertible 可轉(zhuǎn)換convertible bonds 可轉(zhuǎn)換債券copyright 版權(quán)corporate assets 總部資產(chǎn)corridor 區(qū)間cost 成本cost method 成本法cost of acquisition 購買成本，收買成本，購并成本cost of an investment 投資成本cost of conversion 加工成

12、本，轉(zhuǎn)換成本cost of disposal 處置成本cost of goods sold 銷貨成本cost of inventorise 存貨成本cost of labor 人工成本cost of purchase 采購成本cost of sales 銷售成本cost of sales method 銷售成本法cost recovery approach 成本收回法cost saving 成本節(jié)省cost-plus contract 成本加成合同cost-plus method 成本加成法cost of acquisition 購買成本cost of meterial 材料成本cost of

13、 registering 注冊費用cost to complete 完工尚需發(fā)生的成本counterparty 對應(yīng)方credit 貸記；貸項credit facilities 信用便利credit risk 信用風(fēng)險credit term 賒銷期限creditor 債權(quán)人creditworthiness 信用可靠度cumulative preference dividends 累計優(yōu)先股股利cumulative preferred share 累計優(yōu)先股currency risk 貨幣風(fēng)險currency swap 貨幣互換currency translation differences 貨

14、幣折算差額current and expected profitability 當期和預(yù)期盈利能力current assets 流動資產(chǎn)current cost 現(xiàn)行成本current cost approach 現(xiàn)行成本法current cost financial statements 現(xiàn)行成本財務(wù)報表current interest rate 現(xiàn)行利率current investments 短期投資current liabilities 流動負債current obligation 現(xiàn)時義務(wù)current period 當期current salary approch 當期工資法curr

15、ent service cost 當期服務(wù)成本current tax 當期稅金curtailment 縮減customer loyalty 顧客信賴，顧客忠誠Part 3如需轉(zhuǎn)載，請注明來處 FanE翻譯中國http:/www.FanE.cn/date of acquisition 購買日，收買日，并購日 date of contribution 出資日 date of report 報告日 date of the valuation 評估日 day-to-day activity 日常活動 dealing securities 交易性證券 debt default 債務(wù)拖欠 debt ins

16、trument 債務(wù)性工具 debt security 債務(wù)性證券 debt-equity ratio 債務(wù)權(quán)益比 decline 下跌 deductible temporary differences 可抵扣暫時性差異 default 違約 deferral method 遞延法 deferred compensation 遞延酬勞 deferred compensation arrangement 遞延酬勞安排 deferred foreign exchange gain or loss 遞延匯兌損益 deferred income 遞延收益 deferred payment 遞延付款 d

17、eferred payment terms 遞延付款條件 deferred revenue 遞延收入 deferred tax asset 遞延所得稅資產(chǎn) deferred tax liabilities 遞延所得稅負債 deferred taxes 遞延所得稅 defined benefit liability 設(shè)定受益負債 defined benefit obligation 設(shè)定受益義務(wù) defined benefit plans 設(shè)定受益計劃 defined contribution plans 設(shè)定提存計劃 degree of comparability 可比程度 delivery

18、交付，交割，交貨，送達 demand deposits 活期存款 demonstrably committed 明確承諾 deposit withdrawal 提取存款 depreciable amount 應(yīng)折舊金額 depreciable asset 應(yīng)折舊資產(chǎn) depreciation 折舊 depreciation method 折舊方法 depreciation rate 折舊率 derecognise (a financial instrument) 終止確認（某一金融工具） derecognition 終止確認 derivate financial instrument 衍生金融

19、工具 derivative 衍生工具 designate 指定 development costs 開發(fā)費用 development expenditure 開發(fā)支出 development phrase 開發(fā)階段 diluted earnings per share 稀釋每股收益 dilutive 稀釋 dilutive option 稀釋選擇權(quán) dilutive potential ordinary share 稀釋性潛在普通股 diminishing balance method 余額遞減折舊法 direct effect 直接影響 direct increment costs 直接增量

20、成本 direct investment 直接投資 direct labor 直接人工 direct method 直接法 direct relatonship 直接關(guān)系 directly attributable expenditure 可直接歸屬的支出 discharge 解脫，解除 disclose 披露 disclosure 披露 discontinued operations 已終止經(jīng)營 discontinuing operation 終止經(jīng)營 discount 折價，折扣，貼水 discount rate 折現(xiàn)率 disposal 處置 disposal consideration

21、 處置收入 disposal of subsidiaries 子公司的處置 disposals 處置 distress sale 虧本銷售 distribution 分配，分派 distribution costs 銷售費用，分銷費用 dividend income 股利收益 dividend receivable 應(yīng)收股利 dividend yield 股利率 dividends 股利 dividends policy 股利政策 documentary credit 跟單信貸 downstream transactions 下游交易，下銷交易 earnings 收益 earnings per

22、 share 每股收益，每股盈利 earnings-generating capacity 獲利能力 economic benefits 經(jīng)濟利益 economic life 經(jīng)濟壽命 economic performance 經(jīng)濟業(yè)績 effective date 生效日期 effective interest method 實際利率法 effective yield 實際收益率 eliminate 消除 embedded derivative 嵌入衍生工具 employee benefit 雇員福利 employee benefit cost 雇員福利成本 employee share ownership plan 職工持股計劃 employee termination indemnity 辭退補償 end of the period 期末 entity 實體 equity 權(quán)益 equity capital 權(quán)益資本 equity compensation benefits 權(quán)益計酬福利 equity compensation plans 權(quán)益計酬計劃 equity