會計術(shù)語中英對照

1、初級會計會計術(shù)語名稱對賬對應(yīng)賬戶定期清查定期盤存制訂本式賬簿調(diào)整賬戶調(diào)整分錄單式記賬憑證單式記賬法附屬賬戶本錢計算賬戶財產(chǎn)清查簿記不定期清查補充登記法表外賬戶備抵賬戶備抵附加賬戶備查賬簿序時賬簿一次憑證銀行存款日記賬永續(xù)盤存制原始憑證暫記賬戶增減記賬法債權(quán)結(jié)算賬戶債權(quán)債務(wù)結(jié)算賬戶債務(wù)結(jié)算賬戶賬戶賬戶編號賬戶對應(yīng)關(guān)系賬項調(diào)整初級會計英文名稱(checking)(correspondingaccounts)(Periodiccheckingmethod)(periodicinventorysystem)(boundbook)(adjustmentaccounts)(adjustingjournal

2、entry)(singleaccounttitlevoucher)(single-entrybookkeeping)(Secondaryaccounts)(costingaccounts)(physicalinventory)(bookkeeping)(non-periodiccheckingmethod)(correctionbyextrerecording)(off-balancesheetaccounts)(provisionaccounts)(provisionandadjunctaccounts)(memorandvn)(bookofchronologicalentry)(singl

3、e-recorddocument)(depositjournal)(perpetualinventorysystem)(sourcedocument)(suspenseaccounts)(increase-decreasebookkeeping)(accountsforsettlementofclaim)(accountsforsettlementofclaimanddebt)(accountsforsettlementofdebt)(account)(Accountnumber)(debit-creditrelationship)(adjustmentofaccount)專用記賬憑證轉(zhuǎn)回分錄

4、資金來源賬戶資產(chǎn)負(fù)債賬戶轉(zhuǎn)賬憑證資金運用賬戶自制原始憑證總分類賬簿總分類賬戶附加賬戶付款憑證分類賬簿多欄式日記賬核算形式結(jié)賬結(jié)賬分錄借貸記賬法局部清查卡片式賬簿跨期攤提賬戶累計憑證聯(lián)合賬簿明細(xì)分類賬簿明細(xì)分類賬戶盤存賬存平行登記全面清查日記總賬日記總賬核算形式三式記賬法實賬戶試算表試算平衡收付記賬法收款憑證損益表賬戶通用記賬憑證(special-purposevoucher)(reversingentry)(accountsofsourcesoffunds)(balancesheetaccounts)(transfervoucher)(accountsofapplicationsoffunds

5、)(internalsourcedocument)(generalledger)(generalaccount)(adjunctaccounts)(paymentvoucher)(ledger)(bookkeepingprocedureusingcolumnarjournal)(closingaccount)(closingentry)(debit-creditbookkeeping)(partialckeck)(cardbook)(inter-periodallocationaccounts)(multiple-recorddocument)(compoundbook)(subsidiary

6、ledger)(subsidiaryaccount)(inventoryaccounts)(parallelrecording)(completecheck)(combinodjournalandledger)(bookkeepingprocedureusingsummarizedjournal)(triple-entrybookkeeping)(realaccounts)(trialbalance)(trialbalancing)(receipts-paymentbookkeeping)(receiptvoucher)(incomestatementaccounts)(generalpurp

7、osevoucher)通用日記賬核算形式外來原始憑證現(xiàn)金日記賬虛賬戶匯總原始憑證匯總記賬憑證核算形式工作底稿復(fù)式記賬憑證復(fù)式記賬法復(fù)合分錄劃線更正法匯總原始憑證會計憑證會計科目表會計科目紅字更正法會計核算形式過賬會計分錄會計循環(huán)會計賬簿活頁式賬簿集合分配賬戶計價比照賬戶記賬方法記賬規(guī)那么記賬憑證記賬憑證核算形式記賬憑證匯總表核算形式簡單分錄結(jié)算賬戶(bookkeepingprocedureusinggeneraljournal)(sourcedocumentfromoutside)(cashjournal)(nominalaccounts)(cumulativesourcedocument)(

8、bookkeepingprocedureusingsummaryovchers)(workingpaper)(mvltipleaccounttitlesvoucher)(Doubleentrybookkeeping)(compoundentry)(correctionbydrawingastraightling)(cumulativesourcedocument)(accountingdocuments)(chartofaccounts)(accounttitle)(correctionbyusingredink)(bookkeepingprocedures)(posting)(account

9、ingentry)(accountingcycle)(Bookofaccounts)(loose-leafbook)(clearingaccounts)(matchingaccounts)(bookkeepingmethods)(recordingrules)(voucher)(Bookkeepingprocedureusingvouchers)(bookkeepingprocedureusingcategorizedaccountsummary)編輯中級會骨中級會計(simpleentry)(settlementaccounts)會計術(shù)語名稱期間費用收入確實認(rèn)公司債券發(fā)行價格固定資產(chǎn)折舊可轉(zhuǎn)

10、換債券公司債券利息攤銷加速折舊法營業(yè)外收支凈額公司債券利率應(yīng)收賬款出借無擔(dān)保債券后進(jìn)先出法其他貨幣資金應(yīng)付票據(jù)貼現(xiàn)先進(jìn)先出去在發(fā)建工程固定資產(chǎn)更換與固定資產(chǎn)改良實地盤存制收益總括觀點損益表法可變現(xiàn)凈值法應(yīng)付福利費根本業(yè)務(wù)利潤固定資產(chǎn)擴(kuò)建債券贖回應(yīng)交折基金【舊】應(yīng)收賬款出售或有負(fù)債銷貨退回與折讓零售價格法現(xiàn)金折扣特定履行法其他業(yè)務(wù)利潤公司債券銷售法英文名稱PeriodExpenserecognitionofrevenuecorporatebondissuingpricedepreciationoffixedassetsconvertiblebondsaccelerateddepreciation

11、methodsnetnon-operatingincomeandexpenditureinterestrateondebentureassignmentofaccountsreceivabledebenturebondslast-in,first-out,LIFOOthermonetaryassetsdiscountonnotespayablefirst-in,first-out縮寫FIFOconstructionsinprocessimprovementsandreplacementsoffixedassetsperiodicinventorysystemall-inclusiveconce

12、ptofincomeIncomestatementapproachnetrealizablevalueAccruedwelfarismadditionsoffixedassetssaleorfactoringofaccountsreceivablecontingentliabilitysalesreturnsandallowancesretailmethodcashdiscountbondspayablesalemethod應(yīng)付票據(jù)認(rèn)股權(quán)固定資產(chǎn)修理有擔(dān)保債券銷售費用應(yīng)付股利根本生產(chǎn)【舊】應(yīng)收票據(jù)無形資產(chǎn)收款法所得,兌流動負(fù)債生產(chǎn)法方案本錢核算廢棄和生置法盤存法流動資產(chǎn)購貨折扣商譽應(yīng)收賬款投資

13、收益營業(yè)利潤預(yù)提費用股本企業(yè)治理費【舊】公司債券歸還壞賬固定資產(chǎn)重估價銀行存款固定資產(chǎn)利潤總額利潤分配應(yīng)計費用商標(biāo)權(quán)全部履行法凈利潤應(yīng)付利潤notespayablestockrightsrepairsandmaintenanceoffixedassetsmortgagebondssellingexpensesdividendspayablenotesreceivableintangibleassetscollectionmethodincometaxcurrentliabilitiesproductionmethodretirementandreplacementmethodinventory

14、methodcurrentassetspurchasesdiscountsgoodwillaccountsreceivableinvestmentincomeoperatingincomecapitalstockredemptionofbondsbaddebtsrevaluationsoffixedassetscashinbankfixedassetsprofitdistributionaccruedexpensetrademarksandtradenamesnetincomeprofitpayable未分配利潤收益?zhèn)泿刨Y金利息資本化法定公益金工程物資預(yù)付賬款其他應(yīng)收款現(xiàn)金預(yù)收賬款公司債券

15、發(fā)行應(yīng)付工資實收資本盈余公枳治理費用上地使用權(quán)股利應(yīng)交稅金流動資金負(fù)商譽費用確實認(rèn)短期投資短期借款遞延資產(chǎn)低值易耗品當(dāng)期經(jīng)營觀點待攤費用待核銷基建支出舊待處理流動資產(chǎn)損失待處理固定資產(chǎn)損失存貨銷售的影響折舊舊折舊方法折舊率支出直線法UndistributedprofitsincomebondsCashandcashequivalentscapitalizationofinterestsStatutorywelfarereserveengineermaterialadvancetosupplierotherreceivablescashAdvanceReceivedfromCustomersco

16、rporatebondfloatationwagespayablepaid-incapitalsurplusreservesManagementFee/ManagementFeesdividendtaxespayablenegativegoodwillrecognitionofexpensetemporaryinvestmentShort-termBorrowingdeferredchargesLow-valueconsumptiongoods/Lowvalueconsumblescurrentoperatingconceptofincomeeffectsofinventoryerrorsde

17、preciationdepreciationmethoddepreciationratepaymentstraight-line職工福利基金【舊】專項撥款【舊】專利權(quán)住房基金重置本錢法專項物資舊專項資產(chǎn)【舊】專有技術(shù)專營權(quán)資本公積資產(chǎn)負(fù)債表法資金占用和資金來源舊自然資源存貨車間經(jīng)費【舊】償債基金長期應(yīng)付款長期投資長期借款長期負(fù)債財務(wù)費用撥定留存收益標(biāo)準(zhǔn)本錢法變動本錢法比例履行法包裝物編輯高級會計patentshousingfundreplacementcostingknow-howfranchisescapitalreservesnaturalresourcesinventorysinking

18、fundlong-termpayableslong-terminvestmentslong-termloanslong-termliabilityoflong-termdebtfinancingexpensesappropriatedretainedearningsstandardcostingvariablecostingWrappagecopyrights會計術(shù)語名稱獨立董事市場附加值投資中央利潤中央酌量性費用中高級會計英文名稱independentdirectorMarketValueAdded,MVAInvestmentCenterProfitCenterDiscretionaryEx

19、penseCenters心收入中央合并前利潤現(xiàn)金分配方案平安付款表合并每股收益期貨交易市場期貨交易舉債經(jīng)營融資租賃金融工具企業(yè)集團(tuán)年度報告部往來合伙企業(yè)合并資產(chǎn)負(fù)債表合并主體的所得稅會計美合并現(xiàn)金流量表合并價差合并會計報表購置法企業(yè)整體價值權(quán)益結(jié)合法期所得稅分?jǐn)偯榔谀┐尕浀奈磳崿F(xiàn)損益公司間的長期資產(chǎn)業(yè)務(wù)名義貨幣保全基金論功能性貨幣美匯兌損益合并財務(wù)狀況revenuecenterpreacquisitionincomecashdistributionplansafepaymentsscheduleconsolidatedEPSmarketoffuturestransactionfuturestr

20、ansactionleveragedleasefinancialinstrumentsbusinessqroupannualreporttransactionsbetweenhomeofficeandbranchespartnershipenterpriseconsolidatedbalancesheetaccountingforincometaxesofconsolidatedentitiesconsolidatedstatementofcashflowcost-bookvaluedifferentialsconsolidatedfinancialstatementspurchasemeth

21、edthevalueofanenterpriseasawholepoolingofinterestmethodintraperiodtaxallocationunrealizedprofitinendinginventoryintercompanytransactionsinlong-termassetsmaintainingcapitalinunitsofmoneythefundtheoryfunctionalcurrencyexchangegainsorlossesconsolidatedstatementofchangesinfinancialpoition期貨合約混合合并控投公司股票指

22、數(shù)期貨橫向銷售固定匯率納稅影響法記賬匯率橫向合并合并前股利可變現(xiàn)凈值企業(yè)合并會計平倉盈虧賣出匯率金融期貨交易會計利潤合并損益表公允價值期權(quán)間接控股兩筆交易觀破產(chǎn)清算企業(yè)合并企業(yè)論商品寄銷權(quán)益理論融資租賃商品期貨交易商譽法生產(chǎn)水平保全升水少數(shù)股東損益少數(shù)股東權(quán)益上市公告書剩余權(quán)益論時態(tài)法實體理論futruescontractconglomerationholdingcompanystockindexfutruescrosswisesalefixedratetaxeffectmethodrecordingratehorizontalintegrationpreacquisitiondividend

23、snetrealizableaccountingforbusinesscombinationoffsetgainandlosssellingratefinancialfuturestransactionaccountingincomeconsolidatedincomestatementfairvalueoptionsindirectholdingtwo-transactionopinionbankrupcyliquidationbusinesscombinationtheenterprisetheoryconsignmentequitytheoryfinancingleasefutruesf

24、orcommoditygoodwillproceduremaintainingcapitalintermsofproductivecapacitypremiumminorityinterestincomeminoritystockholdersinterestlistedcompanystatmenttheresidualequitytheorytemporalmethodentitytheory實體論受托人美特定變動所得稅會計所得稅的躋期分?jǐn)偠悇?wù)會計售后回租耕地占用稅個人所得稅個人財務(wù)報表美改組方案美改組復(fù)雜權(quán)益法附屬公司負(fù)權(quán)人償金浮動匯率分支機(jī)構(gòu)會計推定贖回?fù)p益推定贖回投機(jī)貼水特定物價指數(shù)

25、分支機(jī)構(gòu)分期收款銷貨分次清算分部報告房地產(chǎn)收入房地產(chǎn)本錢房地產(chǎn)多種匯率法對境外實體的凈投資訂量單位遞延法當(dāng)代理論單一匯率法theentitytheorytrusteespecificchangeincometaxaccountinginterqeriodtaxallocationtaxaccountingsale-leasebackpersonalincometaxpersonalfinancialstate-mentsreorganizationplanreorganizationcomplexequitymethodassociatedcompanydividendfloatingrate

26、accountingforbranchconstructivegainsandlossesonbondsconstructiveretirementspculationdiscountspecificpriceindexbranchinstallmentsalesinstallmentliquidationsegmentalreportingrealestaterevenuecostofrealsetaterealestatemultiplyexchangeratenetinvestmentinforeignentitiesunitsofmeasurementdefferedmethodcon

27、temporarytheorysingalmethod退休金退休金會計美退休金給付義務(wù)美退休金本錢凈額美退休基金資產(chǎn)美流轉(zhuǎn)會計合伙權(quán)益的轉(zhuǎn)讓美購置力損益非貨幣性工程單行合并美外匯外幣會計報表外幣折算風(fēng)險外幣統(tǒng)賬法外幣套期保值外幣投資風(fēng)險外幣資產(chǎn)風(fēng)險外幣會計報表折算外幣兌換風(fēng)險外幣承諾外幣負(fù)債風(fēng)險外幣持有風(fēng)險外幣分賬法外幣外幣業(yè)務(wù)吸收合并物價變動會計無償債水平完全合并物價指數(shù)物價變動完全應(yīng)計法pensionplanaccountingforpensionplanpensionbenefitobligationsnetperiodicpensioncostpensionplanassetsacco

28、ungforcirculatintaxassignmentofpartnershipinterestpurchasingpowergainsorbossesnonmonetaryitemsone-lineconsolidationforeignexchangeforeigncurrencystatementsforeigncurencytranslationriskrecording-currencymethodhedgeforeigncurencyinvestmentriskforeigncurrencyassetsrisktranslationofforeigncurrencystatem

29、entsforeigncurrencyexchangeriskforeigncurrencycommitmentforeigncrurencyliabilityriskforeingncurrencyholdingriskoriginal-currencymethodforeigncurrencyforeigncurrencytransactionmergeraccountingforpricechangesinsolvencyfullconsolidationpriceindexpricechangesfullaccrualmethod物價總指數(shù)外匯期貨交易下推會計美先折算后調(diào)整法現(xiàn)行本錢/

30、穩(wěn)值貨幣會計現(xiàn)行本錢現(xiàn)行本錢會計先調(diào)整后折算法銷售代理處相互持股相對賬戶調(diào)節(jié)新合伙人入伙向上銷售衍生金融工具銷售式融資租賃向下銷售消費稅一筆交易觀業(yè)主權(quán)論一般物價水準(zhǔn)會計一般購置力單位一般購置力保全印花稅應(yīng)付稅款法營業(yè)虧損抵免以外幣表示的應(yīng)收款項或應(yīng)付款項一次總付清算營業(yè)稅永久性差異generalpriceindexforeignexchangefrtruestransactionpush-downaccountingtranslation-remeasurementmethodcurrentcost/generalpurchasingpoweraccountincrurentcostcurr

31、entcostaccountingremeasurement-translationmethodsalesagencymutualholdingsreconciliationofhomeofficeandbranchaccountsadmissionofanewpartherupstreamsalederivativefinancialinstru-mentssales-typefinancingleasedownstreamsaleconsumertaxone-transactionopiniontheproprietorshiptheorygeneralpricelevelaccounti

32、ngunitsofgeneralpurchasingpowermaintainingcapitalinunitsofgeneralpurchasingpowerstamptaxtaxespayablemethodoperatinglosscarrybacksandcarryforwardsreceivablesofrpayablesdenominatedinforeigncurrencylump-sumqartnershipliquidationbusinesstaxpermanentdifference原合伙人退伙原始本錢遠(yuǎn)期匯率時間性差異暫時性差異增值表債權(quán)人會議債務(wù)重整賬面匯率直接融資租

33、賃直接標(biāo)價法直接控股招股說明書中間匯率中期報告重置本錢轉(zhuǎn)租賃準(zhǔn)改組美資本保全資本化價值資本因素資產(chǎn)負(fù)債法存貨轉(zhuǎn)讓價格創(chuàng)立合并出租人會計持有/產(chǎn)損益持倉盈虧承租人會計本錢回收法縱向合并綜合變動子公司權(quán)益變動子公司資源桎本錢法財產(chǎn)信托會計retirementofinitialpartnerhistoricalcostforwardratetimingdifferencetemporarydifferencevalueaddedstatementcommitteerepresentationdebtrestructuringsrecordedratedirectfinancingleasedirec

34、tquotationdirectholdingsprospectusmiddlerateinterimreportingreplacementcostsubleasesquasi-reorbganizationcapitalmaintenancecapitalizedvaluecapitalfactorasset/libilitymethodinventorytransferpriceconsolidationaccountingforleases-lessorholdinggainslossesopsitiongainandlossaccountingforleases-leaseecost

35、recoverymethodVerticalintegrationgeneralchangechangeinownershipofasubsidiarysubsidiarycompanyresourcestaxcostmethodfiduciaryaccounting美財產(chǎn)稅局部分?jǐn)偡ú缓喜⒆庸咀畹屯诵萁鹭?fù)債美租賃租金表融資比例合并美保證金法propertytaxpartialallocationunconsolidatedsubsidiariesminimumliabilityleasesrentsoff-balance-sheetfinancingproportionateconsoli

36、dtiondepositmethodcapitalassetpricingmodel編輯本錢會計本錢會計英文名稱會計術(shù)語名稱關(guān)聯(lián)業(yè)務(wù)往來國有資本經(jīng)營預(yù)算制度能源審資本資產(chǎn)定價計模型投資中心利潤中心酌量性費用中心收入中心固定成本標(biāo)準(zhǔn)成本中央作業(yè)成本計算法直接人工本錢差異直接材料本錢差異在產(chǎn)品計價聯(lián)產(chǎn)品本錢計算生產(chǎn)成本匯總程序制造費用差異實際成本與估計本錢工資費用分配本錢曲線農(nóng)業(yè)生產(chǎn)本錢原始成本和重置本錢工程施工本錢直接成本與間接本錢可控成本制造費用分配理論成本與應(yīng)directlaborvariancedirectmaterialvariancework-in-processcostingjoin

37、tproductscostingaccumulationprocessofproductioncostmanufacturingexpensesvarianceactualcostandestimatedcostsalarycostsallocationcostcurveagricultureproductioncostoriginalcostandreplacementcostdirectcostandindirectcostcontrollablecostmanufacturingexpensesallocationtheorycostandpracticecost用本錢輔助生產(chǎn)本錢分配期

38、間費用本錢控制程序本錢記錄本錢計算分批法本錢計算分步法直接人工本錢差異本錢控制方法河運輸本錢生產(chǎn)費用要素歷史成本與未來本錢可防止本錢與不可避免本錢本錢計算期平均成本與個別本錢社會成本auxiliaryproductioncostallocationprocedureofcostcontrolcostentry,costrecordercostagendajobcostingmethoddirectlaborvariancecostcontrolmethodelementsofproductionexpenseshistoricalcostandfuturecostavoidablecostan

39、dunavoidablecostcostperiodaveragecostandindividualcostsocietycost鐵路運輸本錢廢品揚i失單位成本與總本錢本錢開支圍沿海運輸本錢本錢轉(zhuǎn)賬全面成本限制商品銷售本錢價格差異汽車運輸本錢存置成本已耗成本與未耗本錢航空運愉本錢相關(guān)成本與非相關(guān)成本因素分析法目標(biāo)成本本錢計算分類法遠(yuǎn)洋運輸本錢定額成本spoilageanddefectiveworklossesunitcostandtotalcostallowablecostcosttransfertotalcostcontrolcostofmerchandisesoldpricevarianc

40、eholdingcostorcarryingcostexpiredcostandunex-piredcostrelevantcostandirrelevantcostfactoranalysisapproachtargetcostgroupcostingmethodnormcost跨期攤提費用分配方案成本數(shù)量差異燃料費用分配定額成本限制制度定額管理可遞延本錢與不可遞延本錢本錢控制標(biāo)準(zhǔn)副產(chǎn)品本錢計算責(zé)任成本生產(chǎn)損失核算生產(chǎn)成本預(yù)計成本本錢結(jié)構(gòu)房地產(chǎn)開發(fā)成本主要成本與加工本錢決策成本inter-periodexpensesallocationplannedcostquantityvariancef

41、uelexpensesallocationnormcostcontrolsystemmanagementnormdeferrablecostandundeferrablecoststandardofcostcontrolby-productcostingresponsibilitycostproductionlossaccountingproductioncostpredictedcostcoststructureprimecostsandprocessingcostscostofdecisionmaking本錢計算品種法在產(chǎn)品本錢工廠成本本錢考核制造費用動力費用分配趨勢分析法本錢計算簡單法責(zé)

42、任成本層次比照分析法約當(dāng)產(chǎn)量比例法原始記錄可比產(chǎn)品本錢分析預(yù)算成本銷售成本停工損失等級產(chǎn)品本錢計算分散核算categorycostingmethodwork-in-processcostfactorycostcostassessmanufactruingexpensespowerexpensesallocationtrendanalysisapproachsimplecostingmethodlevelsofresponsibilitycostcomparativeanalysisapproachequivalentunitsmethodoriginalrecordgeneralproduct

43、costanalysisbudgetedcostscostofgoodssoldlossonworkstoppagegradedproductcosting宏觀經(jīng)濟(jì)本錢綜合費用分配全部成本集中核算商品采購本錢本錢考核指標(biāo)閑置成本賬而成本主要產(chǎn)品單位本錢分析再生產(chǎn)本錢增量成本本錢控制全部產(chǎn)品本錢分析本錢流程部本錢報表本錢計算方法本錢計算對象本錢計算單位本錢計macroeconomiccostcompositeexpensesallocationabsorptioncostmerchandiseprocurementcostcostexaminingtargetidlecostcostofbook

44、valuecostofreproductionincremantalcostcostcontrolcostflowinternalcoststatementcostingmethodcostingobjectivecostingunit劃完成情況分析本錢計劃治理體系本錢計劃本錢會計本錢核算原那么本錢核算程序本錢核算本錢本錢核算本錢歸集本錢管理本錢分析本錢分配本錢分類賬本錢分類本錢費用界限本錢調(diào)整本錢差異本錢報告本錢車間成plannedmanagementsystemofcostcostplancostaccountingprincipleofcostingcostaccountingproce

45、durescostingaccountcostingcostaccumulationcostmanagementcostanalysisocstallocationcostledgercostclassifictioncostadjustmentcostvariancecostingreportcostworkshopcost本廠經(jīng)濟(jì)核算制廠結(jié)算價格產(chǎn)品壽命周期本錢產(chǎn)品成本工程產(chǎn)品成本技術(shù)經(jīng)濟(jì)分析產(chǎn)品成本方案產(chǎn)品成本產(chǎn)成品本錢財務(wù)成本與管理本錢材料費用分配不可控本錢標(biāo)準(zhǔn)成本限制制度標(biāo)準(zhǔn)成本比率分析法報告成本半成品本錢internalbusinessaccountingsysteminterna

46、lsettlementpricesproductlifecyclecostcostitemsofproducttheplanofproductcostsproductcostfinishedproductcostfinancialcostandmanegementcostmaterialcostsallocationuncontrollablecoststandardcostcontrolsystemstandardcostrationanalysisapporachreportingcostsemi-finishedproductcost編輯治理會計會計術(shù)語名稱績效考評試點政治風(fēng)險再開票中央

47、現(xiàn)代治理會計專門方法現(xiàn)代治理會ii-提前支付與延期支付特許權(quán)使用治理費跨國資本成本的計算跨國運轉(zhuǎn)資本會計跨國經(jīng)營企業(yè)業(yè)績評價經(jīng)濟(jì)風(fēng)險管理交易風(fēng)險管理換算風(fēng)險管理國際投資決策會計國際投資決策會計國際存貨管理股利轉(zhuǎn)移公司部貸款凍結(jié)資金轉(zhuǎn)移凍結(jié)資金保值治理會計英文名稱politicalriskreinvoicingcenterspecialmethodsofmodernmanagementaccountingmodernmanagementaccountingLeadsandLagsfeesandroyaltiesthecostofcapitalforforeignInuertmentsmultin

48、ationalworkingcapitalmanagementmultinationalperformanceevaluationmanagingeconomicexposuremanagingtransactionexposuremanagingtranslationexposureforeignprojectappraisalforeignprojectappraisalinternationalinventorymanagementdividendRemittancesintercompanyloansrepatriatingblockedfundsmaintainingthevalue

49、ofblockedfunds調(diào)整后的凈現(xiàn)值會計術(shù)語名稱治理層收購預(yù)算實踐應(yīng)注意的問題平衡計分卡經(jīng)濟(jì)附加值熱錢財務(wù)總監(jiān)預(yù)算外資金企業(yè)財務(wù)期權(quán)市場期貨市場可轉(zhuǎn)讓定期存單市場貨幣市場黃金巾,場國有獨資公司股份股份兩合公司公司二級市場獨資企業(yè)店頭市場承兌忙場拆借市場財務(wù)制度財務(wù)政策財務(wù)預(yù)測財務(wù)限制金融市場財務(wù)決策adjustednetpresentvalue編輯企業(yè)財務(wù)會計企業(yè)財務(wù)會計英文名稱MBOCFObusinessfinanceoptionmarketfuturemarketnegotiableCDmarketmoneymarketgoldmarketcompanylimitedbyshares

50、limitedpactnershipcompanysecuritysecondarymarketsoleproprietorshipover-the-counter-marketacceptancemarketlendingmarketfinancialregulationsfinancialpolicyfinancialforecastfinancialcontrolfinancialmarketfinancialdecision財務(wù)監(jiān)督財務(wù)方案財務(wù)活動財務(wù)治理組織一級市場無限責(zé)任公司夕卜匯市場貼現(xiàn)市場企業(yè)組織形式財務(wù)治理職能財務(wù)治理原那么財務(wù)治理容財務(wù)治理目標(biāo)財務(wù)治理環(huán)境證券交易所證券市場資本市場有限責(zé)任公司財務(wù)治理環(huán)«財務(wù)治理對象財務(wù)治理財務(wù)分析會計術(shù)語名稱配比原那么fin