金融英語(術語)要點

1、inflation通貨膨脹deflation通貨緊縮tightercredit緊縮信貸monetarypolicy貨幣政策foreignexchange夕卜匯spottransaction即期交易forwardtransaction遠期交易optionforwardtransaction擇期交易swaptransaction調(diào)期交易quote報價settlmentanddelivery交割Treasurybond財政部公債current-account經(jīng)常項目pickupinrice物價上漲FederalReserve美聯(lián)儲buyingrate買入價sellingrate賣出價spread差幅

2、contract合同atpar平價premium升水discount貼水directquoationmethod直接報價法indirectquoationmethod間接報價法dividend股息domesticcurrency本幣floatingrate浮動利率parentcompany母公司creditswap互惠貸款venturecapital風險資本bookvalue帳面價值physicalcapital實際資本IP0(initialpublicoffering)新股首發(fā)；首次公開發(fā)行jobmachine就業(yè)市場welfarecapitalism福利資本主義collectivemark

3、etcap市場資本總值glolbalcorporation跨國公司transnationalstatus跨國優(yōu)勢transferprice轉(zhuǎn)讓價格consolidation兼并leverage杠桿financialturmoil/meltdown金融危機fileforbankruptcy申請破產(chǎn)bailout救助takeover收購buyout購買（某人的）產(chǎn)權(quán)或全部貨物gounder破產(chǎn)takeanosedive（股市）大跌tumble下跌falter搖搖欲墜onthehook被套住shoreupconfidence提振市場信心staveoff扌當開，避開,liquidateassets資產(chǎn)

4、清算atfiresaleprices超低價sell-off證券的跌價reserve儲備note票據(jù)discount貼現(xiàn)circulate流通centralbank中央銀行theFederalReserveSystem聯(lián)邦儲備系統(tǒng)creditunion信用合作社papercurrency紙幣creditcreation信用創(chuàng)造branchbanking銀行分行制unitbanking單一銀行制outofcirculation退出流通capitalstock股本atpar以票面價值計electronicbanking電子銀行bankingholdingcompany公司銀行thegoldstand

5、ard金本位theFederalReserveBoard聯(lián)邦儲備委員會thestockmarketcrash股市風暴reserveratio準備金比率divisionoflabor勞動分工commoditymoney商品貨幣legaltender法定貨幣fiatmoney法定通貨amediumofexchange交換媒介legalsanction法律制裁facevalue面值liquidassets流動資產(chǎn)illiquidlassets非流動資產(chǎn)theliquidityscale流動性指標realestate不動產(chǎn)checkingaccounts,demanddeposit,checkable

6、deposit活期存款timedeposit定期存款negotiableorderofwithdrawalaccounts大額可轉(zhuǎn)讓提款單moneymarketmutualfunds貨幣市場互助基金repurchaseagreements回購協(xié)議certificateofdeposits存單bond債券stock股票travelerschecks旅行支票small-denominationtimedeposits小額定期存款large-denominationtimedeposits大額定期存款bankovernightrepurchaseagreements銀行隔夜回購協(xié)議banklong-

7、termrepurchaseagreements銀行長期回購協(xié)議thriftinstitutions存款機構(gòu)financialinstitution金融機構(gòu)commercialbanks商業(yè)銀行ameansofpayment支付手段astoreofvalue儲藏手段astandardofvalue價值標準deficit虧損roll展期wholesale批發(fā)default不履約auction扌白賣collateralize擔保markup價格的漲幅dealer交易員broker經(jīng)紀人pensionfunds養(yǎng)老基金faceamount面值commericalpaper商業(yè)票據(jù)bankersacc

8、eptance銀行承兌匯票Fedfund聯(lián)邦基金eurodollar歐洲美元treasurybills國庫券floating-rate浮動比率fixed-rate固定比率defaultrisk拖欠風險creditrating信譽級另Utaxcollection稅收moneymarket貨幣市場capitalmarket資本市場originalmaturity原始到期期限surplusfunds過?；餾yndication辛迪力口underwrite包銷，認購hedge對沖買賣、套期保值innovation到期交易spread利差principal本金swap掉期交易eurobondmarke

9、t歐洲債券市場euronote歐洲票據(jù)FederalReserveBank(FRB)聯(lián)邦儲備銀行unsecuredcredit無擔保貸款fixedtermtimedeposit定期支付存款leadbank牽頭銀行neogotiabletimedeposit議付定期存款inter-bankmoneymarket銀行同業(yè)貨幣市場mediumtermloan中期貸款syndicatedcredit銀團貸款merchantbank商業(yè)銀行portfoliomanagement有價債券管理leasefinancing租賃融資noteissurancefacility票據(jù)發(fā)行安排bearernote不記名

10、票價underwritingfacility包銷安排floating-ratenote浮動利率票據(jù)bondholder債券持持有者LondonInterbankOfferedRate(LIBOR)倫敦同業(yè)優(yōu)惠利率back-upcreditline備用信貸額promissorynote(P.N.p/n)本票revolvingcerdit循環(huán)信用證，即revolvingletterofcreditnoninterest-bearingreserves無息儲備金interestratecontrols利率管制interestrateceiling利率上卩限interestratefloor利率下限破

11、產(chǎn)insolvency有償還債務能力的solvent合同contract匯率exchangerate私營部門privatesector財政管理機構(gòu)fiscalauthorities寬松的財政政策slackfiscalpolicy稅法taxbill財政publicfinance財政部theMinistryofFinance平衡預算balancedbudget繼承稅inheritancetax貨幣主義者monetariest增值稅VAT(valueaddedtax)收入revenue總需求aggregatedemand貨幣化monetization赤字deficit經(jīng)濟不景氣recessionap

12、eriodwhentheeconomyofacountryisnotsuccessful,businessconditionsarebad,industrialproductionandtradeareatalowlevelandthereisalotofunemployment經(jīng)濟好轉(zhuǎn)turnabout復蘇recovery成本推進型costpush貨幣供應moneysupply生產(chǎn)率productivity勞動力laborforce實際工資realwages成本推進式通貨膨脹cost-pushinflation需求拉動式通貨膨脹demand-pullinflation雙位數(shù)通貨膨脹doubl

13、e-digitinflation極度通貨膨脹hyperinflation長期通貨膨脹chronicinflation治理通貨膨脹tofightinflation最終目標ultimategoal壞的影響adverseeffect擔保ensure貼現(xiàn)discount蕭條的sluggish認購subscribeto支票帳戶checkingaccount貨幣控制工具instrumentsofmonetrycontrol借據(jù)IOUs(Ioweyou)本票promissorynotes貨幣總監(jiān)controllerofthecurrency拖收系統(tǒng)collectionsystem支票清算或結(jié)算checkcl

14、earing資金劃撥transferoffunds可以相信的證明credentials改革fashion被纏住entangled貨幣聯(lián)盟MonetaryUnion再購協(xié)議repo精明的討價還價交易horse-trading歐元euro公共債務membershipcriteria匯率機制REM儲備貨幣reservecurrency勞動密集型labor-intensive股票交易所bourse競爭領先frontrun牛市bullmarket非凡的牛市aragingbull規(guī)模經(jīng)濟scaleeconomcies買方出價與賣方要價之間的差價bid-askspreads期貨(股票)futures經(jīng)濟商行

15、brokeragefirm回扌報率rateofreturn股票equities違約default現(xiàn)金外流cashdrains經(jīng)濟人傭金brokeragefee存款單CD(certificateofdeposit)營業(yè)額turnover資本市場capitalmarket布雷頓森林體系TheBrettonWoodsSystem經(jīng)常帳戶currentaccount套利者arbitrager遠期匯率forwardexchangerate即期匯率spotrate實際利率realinterestrates貨幣政策工具toolsofmonetarypolicy銀行倒閉bankfailures跨國公司MNC(

16、Multi-NationalCorporation)商業(yè)銀行commercialbank商業(yè)票據(jù)comercialpaper利潤profit本票，期票promissorynotes監(jiān)督tomonitor傭金(經(jīng)濟人)commissionbrokers套期保值hedge有價證券平衡理論portfoliobalancetheory夕卜匯儲備foreignexchangereserves固定匯率fixedexchangerate浮動匯率floating/flexibleexchangerate貨幣選擇權(quán)（期貨）currencyoption套利arbitrage合約價exerciseprice遠期升水

17、forwardpremium多頭買升buyinglong空頭賣跌sellingshort按市價訂購股票marketorder股票經(jīng)紀人stockbroker國際貨幣基金theIMF七國集團theG-7監(jiān)督surveillance同業(yè)拆借市場interbankmarket可兌換性convertibility軟通貨softcurrency卩限制restrietion交易transaction充分需求adequatedemand短期外債shorttermexternaldebt匯率機制exchangerateregime直接標價directquotes資本流動性mobilityofcapital赤字

18、deficit本國貨幣domesticcurrency夕卜匯交易市場foreignexchangemarket國際儲備internationalreserve利率interestrate資產(chǎn)assets國際收支balanceofpayments貿(mào)易差額balanceoftrade繁榮boom債券bond資本captial資本支出captialexpenditures商品commodities商品交易所commodityexchange期貨合同commodityfuturescontract普通股票commonstock聯(lián)合大企業(yè)conglomerate貨幣貶值currencydevaluati

19、on通貨緊縮deflation折舊depreciation貼現(xiàn)率discountrate歸個人支配的收入disposablepersonalincome從業(yè)人員employedperson匯率exchangerate財政年度fiscalyear自由企業(yè)freeenterprise國民生產(chǎn)總值grossantionalproduct庫存inventory勞動力人數(shù)laborforce債務liabilities市場經(jīng)濟marketeconomy合并merger貨幣收入moneyincome跨國公司MultinationalCorproation個人收入personalincome優(yōu)先股票prefe

20、rredstock價格收益比率price-earningratio優(yōu)惠貸款利率primerate利潤profit回扌報returnoninvestment使貨幣升值revaluation薪水salary季節(jié)性調(diào)整seasonaladjustment關稅tariff失業(yè)人員unemployedperson效用utility價值value工資wages工資價格螺旋上升wage-pricespiral收益yield補償貿(mào)易compensatorytrade,compensateddeal儲蓄銀行savingbanks歐洲聯(lián)盟theEuropeanUnion單一的實體asingleentity抵押貸款

21、mortgagelending業(yè)主產(chǎn)權(quán)ownersequity普通股commonstock無形資產(chǎn)intangibleassets收益表incomestatement營業(yè)開支operatingexpenses行政開支administrativeexpenses現(xiàn)金收支一覽表statementofcashflow貿(mào)易中的存貨inventory收益proceeds投資銀行investmentbank機構(gòu)投資者institutionalinvestor壟斷兼并委員會MMC招標發(fā)行issuebytender定向發(fā)行introduction代銷offerforsale直銷placing公開發(fā)行publi

22、cissue信貸額度creditline國際債券internationalbonds歐洲貨幣Eurocurrency利差interestmargin以所借的錢作抵押所獲之貸款leveragedloan權(quán)利股發(fā)行rightsissues凈收入比例結(jié)合netincome證券行業(yè)詞匯gearingshare,equity,stockbond,debenture,debts股票、股權(quán)；債券；negotiableshare可流通股份；convertiblebond可轉(zhuǎn)換債券；treasury/governmentbond國庫券/政府債券；corporatebond企業(yè)債券；closed-endsecur

23、itiesinvestmentfund封閉式證券投資基金;open-endsecuritiesinvestmentfund開放式證券投資基金;fundmanager基金經(jīng)理/管理公司；fundcustodianbank基金托管銀行；marketcapitalization市值；p/eratio市盈率；(price/earning)mark-to-market逐日盯市；paymentversusdelivery銀券交付；clearingandsettlement清算/結(jié)算；commodity/financialderivatives商品/金融衍生產(chǎn)品;put/calloption看跌/看漲期權(quán)；

24、margins,collateral保證金；rightsissue/offering配股；bonusshare紅股；dividend紅利/股息；ADR美國存托憑證/存股證(AmericanDepositoryReceipt)GDR全球存托憑證/存股證；(GlobalDepositoryReceipt)retail/privateinvestor個人投資者/散戶；institutionalinvestor機構(gòu)投資者；broker/dealer券商；proprietarytrading自營；insidertrading/dealing內(nèi)幕交易；marketmanipulation市場操縱；pros

25、pectus招股說明書；IPO新股/初始公開發(fā)行；(InitialPublicOffering)mergerandacquisition收購兼并。會計與銀行業(yè)務用語(匯總)匯款用語匯款|寄錢toremit|tosendmoney寄票供取款|支票支付tosendachequeforpayment寄款人aremitter收款人aremittee匯票匯單用語國外匯票foreignBill國內(nèi)匯票inlandBill跟單匯票documentarybill空頭匯票accommodationbill原始匯票originalbill改寫II換新票據(jù)renewedbill即期匯票sightbill|billo

26、ndemand.daysafterdate|.daysafterdate.日后付款.monthsafterdate|.monthsafterdate.月后付款見票后.日付款.daysaftersight|.dayssight見票后.月付款.monthsaftersight|.monthssight同組票據(jù)setofbills單張匯票solaofexchange|soleofexchange遠期匯票usancebill|billatusance長期匯票longbill短期匯票shortbill逾期匯票overduebill寬限日期daysofgrace電匯telegraphictransfer(

27、T.T)由E匯postalorder|postalnote(Am.)|postofficeorder|moneyorder本票promissorynote(P/N)押匯負責書|押匯保證書letterofhypothecation副保|抵押品|付屬擔保物collateralsecurity擔保書trustreceipt|letterofindemnity承兌II認付acceptance單張承兌generalacceptance有條件承兌qualifiedacceptance附條件認付conditionalacceptance部分認付partialacceptance拒付|退票dishonour拒

28、絕承兌而退票dishonourbynon-acceptance由于存款不足而退票dihonourbynon-payment提交presentation背書endorsement|indorsement無記名背書generalendorsement|blankendorsement記名式背書specialendorsement|fullendorsement附條件背書conditionalendorsement限制性背書restrietiveendorsement無追索權(quán)背書endorsementwithoutrecourse期滿|到期maturity托收collection新匯票|再兌換匯票r

29、e-exchange|re-draft夕卜匯交易exchangedealing|exchangedeals匯兌合約exchangecontract匯兌合約預約forwardexchangecontract夕卜匯行情exchangequotation交易行情表courseofexchange|exchangetable匯價II兌換率exchangerate|rateofexchange官方匯率officialrate掛牌匯率|名義匯率nominalrate現(xiàn)匯匯率spotrate電匯匯率|電匯率|T.T.rate|telegraphictransferrate兌現(xiàn)率|兌現(xiàn)匯率demandrate

30、長期匯率longrate私人匯票折扣率rateonaprivatebill遠期匯票兌換率forwardrate套價|套匯匯率|裁定外匯行情crossrate付款匯率pencerate當日匯率|成交價currencyrate套匯|套價|公斷交易率arbitrage匯票交割|匯票議付negotiationofdraft交易人|議付人negotiator票據(jù)交割|讓與支票票據(jù)議付tonegotiatieabill折扣交割|票據(jù)折扣todiscountabill票據(jù)背書toendorseabill應付我差額51,000美元abalanceduetousof$51,000|abalanceinourfa

31、vourof$51,000收到匯款toreceiveremittance填寫收據(jù)tomakeoutareceipt付款用語付款方法modeofpayment現(xiàn)金付款paymentbycash|cashpayment|paymentbyreadycash以支票支付paymentbycheque以匯票支付paymentbybill以物品支付paymentinkind付清|支付全部貨款paymentinfull|fullpayment支付部分貨款|分批付款paymentinpart|partpayment|partialpayment記帳付款|會計帳目內(nèi)付款payment定期付款paymentont

32、erm年分期付款annualpayment月分期付款monthlypayment|monthlyinstalment延滯付款paymentinarrear預付貨II先付paymentinadvance|prepayment延付貨款deferredpayment立即付款promptpayment|immediatepayment暫付款suspensepayment延期付款delayinpayment|extensionofpayment支付票據(jù)paymentbill名譽支付|干與付款paymentforhonour|paymentbyintervention結(jié)帳|清算|支付settlement分

33、期付款instalment滯付|拖欠|尾數(shù)款未付arrears特許拖延付款日daysofgrace保證付款delcredere付款topay|tomakepayment|tomakeeffectpayment結(jié)帳tosettle|tomakesettlement|tomakeeffectsettlement|tosquare|tobalance支出|付款todefray|todisburse結(jié)清toclearoff|topyaoff請求付款toaskforpayment|torequestpayment懇求付帳tosolicitpayment拖延付款todeferpayment|todelay

34、payment付款被拖延tobeinarrearswithpayment還債todischarge迅速付款topaypromptly付款相當迅速topaymoderatelywell|topayfairlywell|tokeeptheengagementsregularly付款相當慢topayslowly|totakeextendedcredit付款不好topaybadly|tobegenerallyinarrearwithpayments付款頗為惡劣topayverybadly|toneverpayunlessforced拒絕付款torefusepayment|torefusetopay|t

35、odishonourabill相信能收到款項Weshalllooktoyouforthepayment|Weshalldependuponyouforthepayment|Weexpectpaymentfromyou惠請付款kindlypaytheamount|pleaseforwardpayment|pleaseforwardacheque.我將不得不采取必要步驟運用法律手段收回該項貨款Ishallbeobligedtotakethenecessarystepstolegallyrecovertheamount.|Ishallbecompelledtotakestepstoenforcepa

36、yment.惠請寬限letthematterstandovertillthen.|allowmeashortextensionoftime.|Kindlypostponethetimeforpaymentalittlelonger.索取利息tochargeinterest附上利息todrawinterest|tobearinterest|toallowinterest生息toyieldinterest生息3%toyield3%存款todepositinabank|toputinabank|toplaceondeposit|tomakedeposit在銀行存款tohavemoneyinabank

37、|tohaveabankaccount|tohavemoneyondeposit向銀行提款towithdrawonesdepositfromabank換取現(xiàn)金toconvertintomoney|toturnintocash|torealize折扣用語從價格打10%的折扣tomakeadiscountof10%offthprice|tomake10%discountofftheprice打折扌口購買tobuyatadiscount打折扣出售tosellatadiscount打折扌口讓價toreduce|tomakeareduction減價todeduct|tomakeadeduction回扌口

38、torebate現(xiàn)金折扣cashdiscount貨到付款|現(xiàn)金提貨cashondeliver(C.O.D.)貨到付現(xiàn)款cashonarrival即時付款promptcash凈價|最低價格付現(xiàn)netcash現(xiàn)金付款readycash即期付款spotcash|cashdown|cashonthenail憑單據(jù)付現(xiàn)款cashagainstdocuments憑提單付現(xiàn)款cashagainstbillsoflading承兌交單documentsagainstacceptance(D/A)付款交單documentsagainstpayment(D/P)折扣例文除非另有說明，30日后全額付現(xiàn)，如有錯誤，請立

39、即通知。Netcash30daysunlessspecifiedotherwise.Advisepromptlyifincorrect.付款條件：30日后全額付現(xiàn)，10日后付現(xiàn)打2%折扣，過期后付款時，加上利率為6%的利息OTerms,netcash30days,or,less2%10days.Interestchargedattherateof6%aftermaturity.付款條件：月底后10日后付現(xiàn)2%折扣，現(xiàn)在付現(xiàn)3%折扣，否則，全額付現(xiàn)。Terms:2%,10daysE.O.M.,or3%cash,otherwisestrictlynet.財會名詞會計與會計理論會計accountin

40、g決策人DecisionMaker投資人Investor股東Shareholder債權(quán)人Creditor財務會計FinancialAccounting管理會計ManagementAccounting成本會計CostAccounting私業(yè)會計PrivateAccounting公眾會計PublicAccounting注冊會計師CPACertifiedPublicAccountant國際會計準則委員會IASC美國注冊會計師協(xié)會AICPA財務會計準則委員會FASB管理會計協(xié)會IMA美國會計學會AAA稅務稽核署IRS獨資企業(yè)Proprietorship合伙人企業(yè)Partnership公司Corpora

41、tion會計目標AccountingObjectives會計假設AccountingAssumptions會計要素AccountingElements會計原貝VAccountingPrinciples會計實務過程AccountingProcedures財務報表FinancialStatements財務分析FinancialAnalysis會計主體假設Separate-entityAssumption貨幣計量假設Unit-of-measureAssumption持續(xù)經(jīng)營假設Continuity(Going-concern)Assumption會計分期假設Time-periodAssumption

42、資產(chǎn)Asset負債Liability業(yè)主權(quán)益OwnersEquity收入Revenue費用Expense收益Income虧損Loss歷史成本原則CostPrinciple收入實現(xiàn)原則RevenuePrinciple配比原則MatchingPrinciple全面披露原貝UFull-disclosure(Reporting)principle客觀性原則ObjectivePrinciple一致性原則ConsistentPrinciple可比性原貝UComparabilityPrinciple重大性原則MaterialityPrinciple穩(wěn)健性原則ConservatismPrinciple權(quán)責發(fā)生

43、制AccrualBasis現(xiàn)金收付制CashBasis財務報告FinancialReport流動資產(chǎn)Currentassets流動負債CurrentLiabilities長期負債Long-termLiabilities投入資本ContributedCapital留存收益RetainedEarning會計循環(huán)會計循環(huán)AccountingProcedure/Cycle會計信息系統(tǒng)AccountinginformationSystem帳戶Ledger會計科目Account會計分錄Journalentry原始憑證SourceDocument日記帳Journal總分類帳GeneralLedger明細分類

44、帳SubsidiaryLedger試算平衡TrialBalance現(xiàn)金收款日記帳Cashreceiptjournal現(xiàn)金付款日記帳Cashdisbursementsjournal銷售日記帳SalesJournal購貨日記帳PurchaseJournal普通日記帳GeneralJournal工作底稿Worksheet調(diào)整分錄Adjustingentries結(jié)帳Closingentries現(xiàn)金與應收帳款現(xiàn)金Cash銀行存款Cashinbank庫存現(xiàn)金Cashinhand流動資產(chǎn)Currentassets償債基金Sinkingfund定額備用金Imprestpettycash支票Check(cheq

45、ue)銀行對帳單Bankstatement銀行存款調(diào)節(jié)表Bankreconciliationstatement在途存款Outstandingdeposit在途支票O(jiān)utstandingcheck應付憑單Voucherspayable應收帳款Accountreceivable應收票據(jù)Notereceivable起運點交貨價F.O.Bshippingpoint目的地交貨價F.O.Bdestinationpoint商業(yè)折扣Tradediscount現(xiàn)金折扣Cashdiscount銷售退回及折讓Salesreturnandallowance壞帳費用Baddebtexpense備抵法Allowancem

46、ethod備抵壞帳Baddebtallowance損益表法Incomestatementapproach資產(chǎn)負債表法Balancesheetapproach帳齡分析法Aginganalysismethod直接沖銷法Directwrite-offmethod帶息票據(jù)Interestbearingnote不帶息票據(jù)Non-interestbearingnote出票人Maker受款人Payee本金Principal利息率Interestrate到期日Maturitydate本票Promissorynote貼現(xiàn)Discount背書Endorse拒付費Protestfee存貨存貨Inventory商品存

47、貨Merchandiseinventory產(chǎn)成品存貨Finishedgoodsinventory在產(chǎn)品存貨Workinprocessinventory原材料存貨Rawmaterialsinventory起運地離岸價格F.O.Bshippingpoint目的地抵岸價格F.O.Bdestination寄銷Consignment寄銷人Consignor承銷人Consignee定期盤存Periodicinventory永續(xù)盤存Perpetualinventory購貨Purchase購貨折讓和折扌口Purchaseallowanceanddiscounts存貨盈余或短缺Inventoryoverages

48、andshortages分批認定法Specificidentification力口權(quán)平均法Weightedaverage先進先出法First-in,first-outorFIFO后進先出法Lost-in,first-outorLIFO移動平均法Movingaverage成本或市價孰低法LowerofcostormarketorLCM市價Marketvalue重置成本Replacementcost可變現(xiàn)凈值Netrealizablevalue上卩限Upperlimit下卩限Lowerlimit毛利法Grossmarginmethod零售價格法Retailmethod成本率Costratio長期投

49、資長期投資Long-terminvestment長期股票投資Investmentonstocks長期債券投資Investmentonbonds成本法Costmethod權(quán)益法Equitymethod合并法Consolidationmethod股利宣布日Declarationdate股權(quán)登記日Dateofrecord除息日Ex-dividenddate付息日Paymentdate債券面值Facevalue,Parvalue債券折價Discountonbonds債券溢價Premiumonbonds票面利率Contractinterestrate,statedrate市場利率Marketintere

50、stratio,Effectiverate普通股CommonStock優(yōu)先股PreferredStock現(xiàn)金股利Cashdividends股票股利Stockdividends清算股利Liquidatingdividends到期日Maturitydate到期值Maturityvalue直線攤銷法Straight-Linemethodofamortization實際利息攤銷法Effective-interestmethodofamortization固定資產(chǎn)固定資產(chǎn)PlantassetsorFixedassets原值Originalvalue預計使用年限Expectedusefullife預計殘值

51、Estimatedresidualvalue折舊費用Depreciationexpense累計折舊Accumulateddepreciation帳面價值Carryingvalue應提折舊成本Depreciationcost凈值Netvalue在建工程Construetion-in-process磨損Wearandtear過時Obsolescence直線法Straight-linemethod(SL)工作量法Units-of-productionmethod(UOP)力口速折舊法Accelerateddepreciationmethod雙倍余額遞減法Double-decliningbalance

52、method(DDB)年數(shù)總和法Sum-of-the-years-digitsmethod(SYD)以舊換新Tradein經(jīng)營租賃Operatinglease融資租賃Capitallease廉價購買權(quán)Bargainpurchaseoption(BPO)資產(chǎn)負債表外籌資Off-balance-sheetfinancing最低租賃付款額Minimumleasepayments無形資產(chǎn)一無形資產(chǎn)Intangibleassets專利權(quán)Patents商標權(quán)Trademarks,Tradenames著作權(quán)Copyrights特許權(quán)或?qū)I權(quán)Franchises商譽Goodwill開辦費Organizatio

53、ncost租賃權(quán)Leasehold攤銷Amortization流動負債負債Liability流動負債Currentliability應付帳款Accountpayable應付票據(jù)Notespayable貼現(xiàn)票據(jù)Discountnotes長期負債一年內(nèi)到期部分Currentmaturitiesoflong-termliabilities應付股利Dividendspayable預收收益Prepaymentsbycustomers存入保證金Refundabledeposits應付費用Accrualexpense增值稅Valueaddedtax營業(yè)稅Businesstax應付所得稅Incometaxpa

54、yable應付獎金B(yǎng)onusespayable產(chǎn)品質(zhì)量擔保負債Estimatedliabilitiesunderproductwarranties貝曾品和兌換券Premiums,couponsandtradingstamps或有事項Contingency或有負債Contingent或有損失Losscontingencies或有利得Gaincontingencies永久性差異Permanentdifference時間性差異Timingdifference應付稅款法Taxespayablemethod納稅影響會計法Taxeffectaccountingmethod遞延所得稅負債法Deferredi

55、ncometaxliabilitymethod長期負債長期負債Long-termLiabilities應付公司債券Bondspayable有擔保品的公司債券SecuredBonds抵押公司債券MortgageBonds保證公司債券GuaranteedBonds信用公司債券DebentureBonds一次還本公司債券TermBonds分期還本公司債券SerialBonds可轉(zhuǎn)換公司債券ConvertibleBonds可贖回公司債券CallableBonds可要求公司債券RedeemableBonds記名公司債券RegisteredBonds無記名公司債券CouponBonds普通公司債券Ordi

56、naryBonds收益公司債券IncomeBonds名義利率，票面利率Nominalrate實際利率Actualrate有效利率Effectiverate溢價Premium折價Discount面值Parvalue直線法Straight-linemethod實際利率法Effectiveinterestmethod到期直接償付Repaymentatmaturity提前償付Repaymentatadvance償債基金Sinkingfund長期應付票據(jù)Long-termnotespayable抵押借款Mortgageloan（10）業(yè)主權(quán)益權(quán)益Equity業(yè)主權(quán)益Ownersequity股東權(quán)益Sto

57、ckholdersequity投入資本Contributedcapital繳入資本Paid-incapital股本Capitalstock資本公積Capitalsurplus留存收益Retainedearnings核定股本Authorizedcapitalstock實收資本Issuedcapitalstock發(fā)行在外股本Outstandingcapitalstock庫藏股Treasurystock普通股Commonstock優(yōu)先股Preferredstock累積優(yōu)先股Cumulativepreferredstock非累積優(yōu)先股Noncumulativepreferredstock完全參加優(yōu)先股Fullyparticipatingpreferredstock部分參加優(yōu)先股Partiallyparticipatingpreferredstock非部分參加優(yōu)先股Nonpartiallyparticipatingpreferredstock現(xiàn)金發(fā)行Issuanceforcash非現(xiàn)金發(fā)行Issuancefornoncashconsideration股票的合并發(fā)行