2023年中國(guó)注冊(cè)會(huì)計(jì)師英語(yǔ)測(cè)試詞匯

中國(guó)注冊(cè)會(huì)計(jì)師英語(yǔ)測(cè)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(zhǎng)期股權(quán)投資-股票投資Longtermequityinvestment-stocks

長(zhǎng)期股權(quán)投資-其他股權(quán)投資Longtermequityinvestment-others

長(zhǎng)期債券投資-債券投資Longtermsecuritiesinvestemnt-bonds

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

長(zhǎng)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(dòng)資產(chǎn)Othercurrentassets

物資采購(gòu)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(kù)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(dòng)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(wú)形資產(chǎn)-專利權(quán)Intangibleassets-patent

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

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

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

無(wú)形資產(chǎn)-商譽(yù)Intangibleassets-goodwill

無(wú)形資產(chǎn)減值準(zhǔn)備Impairmentofintangibleassets

長(zhǎng)期待攤費(fèi)用Deferredassets

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

其他長(zhǎng)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(dòng)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(zhǎng)期借款Longtermloansduewithinoneyear

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

長(zhǎng)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(zhǎng)期應(yīng)付款Longtermpayable

專項(xiàng)應(yīng)付款Specificpayable

其他長(zhǎng)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(yíng)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(rùn)分派-其他轉(zhuǎn)入Profitappropriation-othertransferin

利潤(rùn)分派-提取法定盈余公積Profitappropriation-statutorysurplusreserve

利潤(rùn)分派-提取法定公益金Profitappropriation-statutorywelfarereserve

利潤(rùn)分派-提取儲(chǔ)備基金Profitappropriation-reservefund

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

利潤(rùn)分派-提取職工獎(jiǎng)勵(lì)及福利基金Profitappropriation-staffbonusandwelfarefund

利潤(rùn)分派-利潤(rùn)歸還投資Profitappropriation-returninvestmentbyprofit

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

利潤(rùn)分派-提取任意盈余公積Profitappropriation-othersurplusreserve

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

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

shares

期初未分派利潤(rùn)Retainedearnings,beginningoftheyear

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

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

資本公積-接受鈔票捐贈(zèng)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(chǔ)備基金Surplusreserve-reservefund

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

盈余公積-利潤(rùn)歸還投資Surplusreserve-retureinvestmentbyinvestment

主營(yíng)業(yè)務(wù)收入Sales

主營(yíng)業(yè)務(wù)成本Costofsales

主營(yíng)業(yè)務(wù)稅金及附加Salestax

營(yíng)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(yíng)業(yè)外收入Non-operatingincome

補(bǔ)貼收入Subsidyincome

其他業(yè)務(wù)支出Otheroperatingexpenses

營(yíng)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(lái)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(kāi)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(dòng)力費(fèi)用分派(powerexpensesallocation)

趨勢(shì)分析法(trendanalysisapproach)

成本計(jì)算簡(jiǎn)樸法(simplecostingmethod)

責(zé)任成本層次(levelsofresponsibilitycost)

對(duì)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(duì)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(huì)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(jí)會(huì)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(huì)計(jì)憑證(accountingdocuments)

會(huì)計(jì)科目表(chartofaccounts)

會(huì)計(jì)科目(accounttitle)

紅字更正法(correctionbyusingredink)

會(huì)計(jì)核算形式(bookkeepingprocedures)

過(guò)賬(posting)

會(huì)計(jì)致跡」ccountingentry)

會(huì)計(jì)循環(huán)(accountingcycle)

會(huì)計(jì)賬簿(Bookofaccounts)

活頁(yè)式賬簿(loose-leafbook)

集合分派賬戶(clearingaccounts)

計(jì)價(jià)對(duì)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(jiǎn)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(lái)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(hào)(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(lái)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(jí)會(huì)計(jì)

固定資產(chǎn)(fixedassets)

利潤(rùn)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(rùn)(netincome)

應(yīng)付利潤(rùn)(profitpayable)

未分派利潤(rùn)

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(dòng)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(yíng)權(quán)(franchises)

資本公積(capitalreserves)

資產(chǎn)負(fù)債表法

資金占用和資金來(lái)源［舊］

自然資源(naturalresources)

存貨(inventory)

車間經(jīng)費(fèi)【舊】

償債基金(sinkingfund)

長(zhǎng)期應(yīng)付款(long-termpayables)

長(zhǎng)期投資(long-terminvestments)

長(zhǎng)期借款(long-termloans)

長(zhǎng)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(dòng)成本法(variablecosting)

比例履行法

包裝物

版權(quán)(copyrights)

高級(jí)會(huì)計(jì)

期貨交易市場(chǎng)(marketoffuturestransaction)

期貨交易(futurestransaction)

舉債經(jīng)營(yíng)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(lái)(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(huì)計(jì)(accountingforincometaxesofconsolidatedentities)(美)

合并鈔票流量表(consolidatedstatementofcashflow)

合并價(jià)差(cost-bookvaluedifferentials)

合并會(huì)計(jì)報(bào)表(consolidatedfinancialstatements)

購(gòu)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(zhǎng)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(dòng)表(consolidatedstatementofchangesinfinancialpoition)合并財(cái)務(wù)狀況變動(dòng)

表(consolidatedstatementof

換算損益(translationgainsorlosses)

舉債經(jīng)營(yíng)收購(gòu)(Leveragedbuyouts,簡(jiǎn)稱LBC)(美)

母公司持股比例變動(dòng)(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(huì)計(jì)(accountingforbusinesscombination)

平倉(cāng)盈虧(offsetgainandloss)

賣出匯率(sellingrate)

金融期貨交易(financialfuturestransaction)

會(huì)計(jì)利潤(rùn)(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(dòng)匯率(floatingrate)

分支機(jī)構(gòu)會(huì)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(duì)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(huì)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(dòng)會(huì)計(jì)(accountingforpricechanges)

無(wú)償債能力(insolvency)

完全合并(fullconsolidation)

物價(jià)指數(shù)(priceindex)

物價(jià)變動(dòng)(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(huì)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(huì)計(jì)(currentcost/generalpurchasingpoweraccountin)

現(xiàn)行成本(crurentcost)

現(xiàn)行成本會(huì)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(duì)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(huì)計(jì)(generalpricelevelaccounting)

一般購(gòu)買力單位(unitsofgeneralpurchasingpower)

招股說(shuō)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(huì)計(jì)(accountingforleases-lessor)

持有(產(chǎn))損益(holdinggainslosses)

持倉(cāng)盈虧(opsitiongainandloss)

承租人會(huì)計(jì)(accountingforleases-leasee)

成本回收法(costrecoverymethod)

縱向合并(Verticalintegration)

綜合變動(dòng)(generalchange)

子公司權(quán)益變動(dòng)(changeinownershipofasubsidiary)

子公司(subsidiarycompany)

資源稅(resourcestax)

成本法(costmethod)

財(cái)產(chǎn)信托會(huì)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(huì)計(jì)

公司財(cái)務(wù)(businessfinance)

期權(quán)市場(chǎng)(optionmarket)

期貨市場(chǎng)(futuremarket)

可轉(zhuǎn)讓定期存單市場(chǎng)(negotiableCDmarket)

貨幣市場(chǎng)(moneymarket)

黃金市場(chǎng)(goldmarket)

國(guó)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(jí)市場(chǎng)(securitysecondarymarket)

獨(dú)資公司(soleproprietorship)

店頭市場(chǎng)(over-the-counter-market)

承兌市場(chǎng)(acceptancemarket)

拆借市場(chǎng)(lendingmarket)

財(cái)務(wù)制度(financialregulations)

財(cái)務(wù)政策(financialpolicy)

財(cái)務(wù)預(yù)測(cè)(financia1forecast)

財(cái)務(wù)控制(financialcontrol)

金融市場(chǎng)(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(dòng)(financialactivities)

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

一級(jí)市場(chǎng)(securityprimarymarket)

無(wú)限責(zé)任公司(companyofunlimitedliability)

外匯市場(chǎng)(foreignexchangemarket)

貼現(xiàn)市場(chǎng)(dixcountmarket)

公司組織形式(formsofenterpriseorganization)

政府會(huì)計(jì)

公司財(cái)務(wù)(businessfinance)

期權(quán)市場(chǎng)(optionmarket)

期貨市場(chǎng)(futuremarket)

可轉(zhuǎn)讓定期存單市場(chǎng)(negotiableCDmarket)

貨幣市場(chǎng)(moneymarket)

黃金市場(chǎng)(goldmarket)

國(guó)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(jí)市場(chǎng)(securitysecondarymarket)

獨(dú)資公司(soleproprietorship)

店頭市場(chǎng)(over-the-counter-market)

承兌市場(chǎng)(acceptancemarket)

拆借市場(chǎng)(lendingmarket)

財(cái)務(wù)制度(financialregulations)

財(cái)務(wù)政策(financialpolicy)

財(cái)務(wù)預(yù)測(cè)(financialforecast)

財(cái)務(wù)控制(financialcontrol)

金融市場(chǎng)(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(dòng)(financialactivities)

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

一級(jí)市場(chǎng)(securityprimarymarket)

無(wú)限責(zé)任公司(companyofunlimitedliability)

夕卜匯市場(chǎng)(foreignexchangemarket)

貼現(xiàn)市場(chǎng)(dixcountmarket)

公司組織形式(formsofenterpriseorganization)

事業(yè)單位會(huì)計(jì)(accountingfornon-profitorganizations)

事業(yè)單位固定資產(chǎn)(fixe