CPA科目中英文對照表

1、investment短期投資-股票投資短期投資-債券投資短期投資-基金投資短期投資-其他投資短期投資跌價準(zhǔn)備Investments-Shortterm-stocksInvestments-Shortterm-fundsInvestments-Shortterm-others長期股權(quán)投資現(xiàn)金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-cashierscheck其他貨幣資金-銀行匯票O(jiān)thermonetaryassets-bankdraf

2、t其他貨幣資金-信用卡Othermonetaryassets-creditcards其他貨幣資金-信用證保證金Othermonetaryassets-L/Cdeposit其他貨幣資金-存出投資款Othermonetaryassets-cashforInvestments-Shortterm-bondsProvisionforshort-terminvestment-股票投資Longtermequityinvestmentstocks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Longtermsecuritiesinvestemn

3、t-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-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Otherdebtors壞帳準(zhǔn)備-其他應(yīng)收款Provisionfordo

4、ubtfuldebts-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Self-manufacturedgoods庫存商品Finishedgoods商品進(jìn)銷差價Differencebetweenpurchase&salesofcommodities委托加工物資Consignedprocessiongmaterial委托代銷商品Consignment-out受托

5、代銷商品Consignment-in分期收款發(fā)出商品Goodsoninstalmentsales存貨跌價準(zhǔn)備Provisionforobsoletestocks待攤費用Prepaidexpenses待處理流動資產(chǎn)損益UnsettledG/Loncurrentassets待處理固定資產(chǎn)損益UnsettledG/Lonfixedassets委托貸款-本金Consignmentloan-principle委托貸款-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-Buildings固定資

6、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)-運輸設(shè)備Fixedassets-Automobiles累計折舊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Projectmater

7、ial-prepaidforequipment工程物資-為生產(chǎn)準(zhǔn)備的工具及器具Projectmaterial-toolsandfacilitiesforproduction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-tradema

8、rkrights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長期待攤費用Deferredassets未確認(rèn)融資費用Unrecognizedfinancefees其他長期資產(chǎn)Otherlongtermassets遞延稅款借項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-inpay

9、ables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)價值Donatedassets預(yù)計負(fù)債Accruedliabilities應(yīng)付短期債券Short-termdebenturespayable其他流動負(fù)債Othercurrentliabilities預(yù)提費用Accruedexpenses應(yīng)付工資Payrollpayable應(yīng)付福利費Welfarepayable短期借款-抵押借款Bankloans-Shortterm-pledged短期借款-信用借款Bankloans-Shortterm-cr

10、edit短期借款-擔(dān)保借款一年內(nèi)到期長期借款Bankloans-Shortterm-guaranteedLongtermloansduewithinoneyear一年內(nèi)到期長期應(yīng)付款Longtermpayableduewithinoneyear長期借款Bankloans-Longterm應(yīng)付債券-債券面值應(yīng)付債券-債券面值應(yīng)付債券-債券溢價應(yīng)付債券-債券折價應(yīng)付債券-應(yīng)計利息Bondpayable-ParvalueBondpayable-ExcessBondpayable-DiscountBondpayable-Accruedinterest長期應(yīng)付款Longtermpayable專項應(yīng)付款S

11、pecificpayable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)稅應(yīng)交稅金-消費稅Taxpayable-businesstaxTaxpayable-consumabletax應(yīng)交稅金-其他Taxpayable-others遞延稅款貸項Deferredtaxationcredit股本Sharecapital已歸還投資Investmentreturned利潤分配-其他轉(zhuǎn)入Profitappropriation-othertransferin利潤分配-提取法定盈余

12、公積Profitappropriation-statutorysurplusreserve利潤分配-提取法定公益金Profitappropriation-statutorywelfarereserve利潤分配-提取儲備基金Profitappropriation-reservefund利潤分配-提取企業(yè)發(fā)展基金Profitappropriation-enterprisedevelopmentfund利潤分配-提取職工獎勵及福利基金Profitappropriation-staffbonusandwelfarefund利潤分配-利潤歸還投資Profitappropriation-returninv

13、estmentbyprofit利潤分配-應(yīng)付優(yōu)先股股利Profitappropriation-preferencesharesdividends利潤分配-提取任意盈余公積Profitappropriation-othersurplusreserve利潤分配-應(yīng)付普通股股利Profitappropriation-ordinarysharesdividends利潤分配-轉(zhuǎn)作股本的普通股股利Profitappropriation-ordinarysharesdividendsconvertedtoshares期初未分配利潤Retainedearnings,beginningoftheyear資本公積

14、-股本溢價Capitalsurplus-sharepremium資本公積-接受捐贈非現(xiàn)金資產(chǎn)準(zhǔn)備Capitalsurplus-donationreserve資本公積-接受現(xiàn)金捐贈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Capitalsurplus-foreigncurrencytranslation資本公積-其他Capitalsurplus-others盈余公積-法定盈余公積金Surplusreserv

15、e-statutorysurplusreserve盈余公積-任意盈余公積金Surplusreserve-othersurplusreserve盈余公積-法定公益金Surplusreserve-statutorywelfarereserve盈余公積-儲備基金Surplusreserve-reservefund盈余公積-企業(yè)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Sale

16、stax營業(yè)費用Operatingexpenses管理費用Generalandadministrativeexpenses財務(wù)費用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

17、價(work-in-processcosting)聯(lián)產(chǎn)品成本計算(jointproductscosting)生產(chǎn)成本匯總程序(accumulationprocessofprocluctioncost)制造費用差異(manufacturingexpensesvariance)實際成本與估計成本(actualcostandestimatedcost)工資費用分配(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

18、成本與間接成本(directcostandindirectcost)可控成本(controllablecost)制造費用分配(manufacturingexpensesallocation)理論成本與應(yīng)用成本(theorycostandpracticecost)輔助生產(chǎn)成本分配(auxiliaryproductioncostallocation)期間,費用成本控制程序(procedureofcostcontrol)成本記錄(costentry,costrecordercostagenda)成本計算分批法(jobcostingmethod)成本計算分步法直接人工成本差異(directlaborv

19、ariance)成本控制方法(costcontrolmethod)內(nèi)河運輸成本生產(chǎn)費用要素(elementsofproductionexpenses)歷史成本與未來成本(historicalcostandfuturecost)可避免成本與不可避免成本(avoidablecostandunavoidablecost)成本計算期(costperiod)平均成本與個別成本(avoragecostandindividualcost)跨期攤提費用分配(inter-periodexpensesallocation)計劃成本(plannedcost)數(shù)量差異(quantityvariance)燃料費用分配(

20、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)計成本(predictedcost)成本結(jié)構(gòu)(coststructure)房地產(chǎn)開發(fā)成本主要成

21、本與加工成本(primecostsandprocessingcosts)決策成本(costofdecisionmaking)成本計算品種法(categorycostingmethod)在產(chǎn)品成本(work-in-processcost)工廠成本(factorycost)成本考核(costassess)制造費用(manufactruingexpenses)動力費用分配(powerexpensesallocation)趨勢分析法(trendanalysisapproach)成本計算簡單法(simplecostingmethod)責(zé)任成本層次(levelsofresponsibilitycost)對

22、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)成本計算方法(costingmethod)成本計算對象(costingobjective)成本計算單位(costingunit)成本計劃完成情況分析成本計劃管理體系(plannedmanagementsystemofcost)成本計劃(costplan)成本會計(costaccounting)成本核算原則(principleofcosting)成本核算程序(c

23、ostaccountingqrocedures)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)成本分配(ocstallocation)成本分類賬(costledger)成本分類(costclassifiction)成本費用界限成本調(diào)整(costadjustment)成本差異(costvariance)成本報告(costingreport)成本(cost)車間成本(workshopcost)廠內(nèi)經(jīng)濟(jì)核算制(internalbusinessaccounti

24、ngsystem)廠內(nèi)結(jié)算價格(internalsettlementprices)產(chǎn)品壽命周期成本(productlifecyclecost)產(chǎn)品成本項目(costitemsofproduct)產(chǎn)品成本技術(shù)經(jīng)濟(jì)分析產(chǎn)品成本計劃(theplanofproductcosts)產(chǎn)品成本(productcost)初級會計匯總原始憑證(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(

25、Doubleentrybookkeeping)復(fù)合分錄(compoundentry)劃線更正法(correctionbydrawingastraightling)匯總原始憑證(cumulativesourcedocument)會計憑證(accountingdocuments)會計科目表(chartofaccounts)會計科目(accounttitle)紅字更正法(correctionbyusingredink)會計核算形式(bookkeepingprocedures)過賬(posting)會計致跡ccountingentry)會計循環(huán)(accountingcycle)會計賬簿(Bookofa

26、ccounts)活頁式賬簿(loose-leafbook)集合分配賬戶(clearingaccounts)計價對比賬戶(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)簡單分錄(simpleentry)結(jié)算賬戶(settlementaccounts)結(jié)賬(closingaccount)結(jié)

27、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)現(xiàn)金日記賬(cashjournal)虛賬戶(nominalaccounts)序時賬簿(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

28、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)賬戶對應(yīng)關(guān)系(debit-creditrelationship)賬項調(diào)整(adjustmentofaccount)專用記賬憑證(special-purposevoucher)轉(zhuǎn)回分錄(revers

29、ingentry)資金來源賬戶(accountsofsourcesoffunds)資產(chǎn)負(fù)債賬戶(balancesheetaccounts)轉(zhuǎn)賬憑證(transfervoucher)資金運用賬戶(accountsofapplicationsoffunds)自制原始憑證(internalsourcedocument)總分類賬簿(generalledger)總分類賬戶(generalaccount)附加賬戶(adjunctaccounts)付款憑證(paymentvoucher)分類賬簿(ledger)中級會計固定資產(chǎn)(fixedassets)利潤總額利益分配(profitdistribution)

30、應(yīng)計費用(accruedexpense)商標(biāo)權(quán)(trademarksandtradenames)全部履行法凈利潤(netincome)應(yīng)付利潤(profitpayable)未分配利潤收益?zhèn)?incomebonds)貨幣資金利息資本化(capitalizationofinterests)公益金工程物資預(yù)付賬款(advancetosupplier)其他應(yīng)收款(otherreceivables)現(xiàn)金(cash)預(yù)收賬款公司債券發(fā)行(corporatebondfloatation)應(yīng)付工資(wagespayable)實收資本(paid-incapital)盈余公積(surplusreserves)管

31、理費用土地使用權(quán)股利(dividend)應(yīng)交稅金(taxespayable)流動資金負(fù)商譽(yù)(negativegoodwill)費用的確認(rèn)(recognitionofexpense)短期投資(temporaryinvestment)專項資產(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【舊】償債基金(sinkingfund)長期應(yīng)付款(long-termpayables)長期投資(long-terminvestments)長期借

32、款(long-termloans)長期負(fù)債(long-termliabilityoflong-termdebt)財務(wù)費用(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)企業(yè)集團(tuán)(bu

33、sinessqroup)年度報告(annualreport)內(nèi)部往來(transactionsbetweenhomeofficeandbranches)合伙企業(yè)(partnershipenterprise)合并資產(chǎn)負(fù)債表(consolidatedbalancesheet)合并主體的所得稅會計(accountingforincometaxesofconsolidatedentities)(美)合并現(xiàn)金流量表(consolidatedstatementofcashflow)合并價差(cost-bookvaluedifferentials)合并會計報表(consolidatedfinancialst

34、atements)購買法(purchasemethed)企業(yè)整體價值(thevalueofanenterpriseasawhole)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(functi

35、onalcurrency)(美)匯兌損益(exchangegainsorlosses)合并財務(wù)狀況變動表(consolidatedstatementofchangesinfinancialpoition)合并財務(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)交互分配法(reciprocalallocationapproach)(美)貨幣項(monetaryit

36、ems)合伙清算(partnershipliquidation全面分?jǐn)偡?comprehensiveallocation)固定資產(chǎn)投資方向調(diào)節(jié)稅合并費用(expensesrelatedtocombinations)間接標(biāo)價法(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)橫向銷售(crosswisesale)固定匯率(fixedrate)納稅影響法(taxeffectmethod)記賬匯率(record

37、ingrate)橫向合并(horizontalintegration)合并前股利(preacquisitiondividends)可變現(xiàn)凈值(netrealizable)企業(yè)合并會計(accountingforbusinesscombination)平倉盈虧(offsetgainandloss)賣出匯率(sellingrate)金融期貨交易(financialfuturestransaction)會計利潤(accountingincome)合并損益表(consolidatedincomestatement)公允價值(fairvalue)期權(quán)(options)間接控股(indirectholdi

38、ng)兩筆交易觀(two-transactionopinion)破產(chǎn)清算(bankrupcyliquidation)企業(yè)合并(businesscombination)企業(yè)論(theenterprisetheory)商品寄銷(consignment)個人所得稅(personalincometax)個人財務(wù)報表(personalfinancialstate-ments)(美)改組計劃(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

39、(floatingrate)分支機(jī)構(gòu)會計(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)分部報告(segmentalreporting)房地產(chǎn)收入(realestaterevenue)房地產(chǎn)成本(costofrealsetate)房地產(chǎn)

40、(realestate)多種匯率法(multiplyexchangerate)對境外實體的凈投資(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(accountingforpensionplan)(美)退休金給付義務(wù)(pensionbenefitobligations)(美)外幣(foreigncurrency)外幣業(yè)務(wù)(foreigncurrencytransac

41、tion)吸收合并(merger)物價變動會計(accountingforpricechanges)無償債能力(insolvency)完全合并(fullconsolidation)物價指數(shù)(priceindex)物價變動(pricechanges)完全應(yīng)計法(fullaccrualmethod)物價總指數(shù)(generalpriceindex)外匯期貨交易(foreignexchangefrtruestransaction)下推會計(push-downaccounting)(美)先折算后調(diào)整法(translation-remeasurementmethod)現(xiàn)行成本/穩(wěn)值貨幣會計(current

42、cost/generalpurchasingpoweraccountin)現(xiàn)行成本(crurentcost)現(xiàn)行成本會計(currentcostaccounting)先調(diào)整后折算法(remeasurement-translationmethod)銷售代理處(salesagency)相互持股(mutualholdings)相對賬戶調(diào)節(jié)(reconciliationofhomeofficeandbranchaccounts)新合伙人入伙(admissionofanewparther)向上銷售(upstreamsale)衍生金融工具(derivativefinancialinstru-ments)銷

43、售式融資租賃(sales-typefinancinglease)向下銷售(downstreamsale)消費稅(consumertax)一筆交易觀(one-transactionopinion)業(yè)主權(quán)論(theproprietorshiptheory)一般物價水準(zhǔn)會計(generalpricelevelaccounting)一般購買力單位(unitsofgeneralpurchasingpower)招股說明書(prospectus)中間匯率(middlerate)中期報告(interimreporting)重置成本(replacementcost)轉(zhuǎn)租賃(subleases)準(zhǔn)改組(quasi

44、-reorbganization)(美)資本保全(capitalmaintenance)資本化價值(capitalizedvalue)資本因素(capitalfactor)資產(chǎn)負(fù)債法(asset/libilitymethod)存貨轉(zhuǎn)讓價格(inventorytransferprice)創(chuàng)立合并(consolidation)出租人會計(accountingforleases-lessor)持有(產(chǎn))損益(holdinggainslosses)持倉盈虧(opsitiongainandloss)承租人會計(accountingforleases-leasee)成本回收法(costrecoveryme

45、thod)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)財產(chǎn)信托會計(fiduciaryaccounting)(美)財產(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)企業(yè)會計企業(yè)財

46、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)獨資企業(yè)(soleproprietorship)店頭市場(over-the-counter-market)承兌市場(acceptancemarket)拆借市場(le

47、ndingmarket)財務(wù)制度(financialregulations)財務(wù)政策(financialpolicy)財務(wù)預(yù)測(financialforecast)財務(wù)控制(financialcontrol)金融市場(financialmarket)財務(wù)決策(financialdecision)財務(wù)監(jiān)督(financialcupervision)財務(wù)計劃(financialplanning)財務(wù)活動(financialactivities)財務(wù)管理組織(organizationoffinancialmanagement)一級市場(securityprimarymarket)無限責(zé)任公司(com

48、panyofunlimitedliability)外匯市場(foreignexchangemarket)貼現(xiàn)市場(dixcountmarket)企業(yè)組織形式(formsofenterpriseorganization)政府會計企業(yè)財務(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)國有獨資公司股份有限公司(companylimitedbyshares)股份兩合公司(limitedpactnership)公司(com

49、pany)二級市場(securitysecondarymarket)獨資企業(yè)(soleproprietorship)店頭市場(over-the-counter-market)承兌市場(acceptancemarket)拆借市場(lendingmarket)財務(wù)制度(financialregulations)財務(wù)政策(financialpolicy)財務(wù)預(yù)測(financialforecast)財務(wù)控制(financialcontrol)金融市場(financialmarket)財務(wù)決策(financialdecision)財務(wù)監(jiān)督(financialcupervision)財務(wù)計劃(financialplanning)財務(wù)活動(financialactivities)財務(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)企業(yè)組織形式(formsofenterpriseorganization)事業(yè)