常用財(cái)務(wù)會(huì)計(jì)英語(yǔ)

1、.中美比較財(cái)務(wù)會(huì)計(jì)學(xué)附錄如需轉(zhuǎn)載，請(qǐng)注明來(lái)處fane 翻譯中國(guó)中美比較財(cái)務(wù)會(huì)計(jì)學(xué)附錄 glossary for international accounting standards glossary for international accounting standardspart 2balance between benefit and cost 收益與成本的平衡balance sheet 資產(chǎn)負(fù)債表balance sheet date 資產(chǎn)負(fù)債表日balance sheet liability method資產(chǎn)負(fù)債表負(fù)責(zé)法bank overdrafts銀行透支basic earnings

2、 per share 基本每股收益beginning of the period期初benchmark treatments基準(zhǔn)處理方法beneficiary 受益人best estimate 最佳估計(jì)bid bonds投標(biāo)保函bid price出價(jià)bills 帳單binding sale agreement約束性銷售協(xié)議board of directors 董事會(huì)bonus 獎(jiǎng)金；紅利bonus issue 紅股bonus plan 獎(jiǎng)金計(jì)劃borrowing agreements借款協(xié)議borrowing cost借款成本bottom-up test由下而上測(cè)試branch分支機(jī)構(gòu)bran

3、d name商標(biāo)名稱brokerage 經(jīng)紀(jì)人傭金；經(jīng)紀(jì)人業(yè)務(wù)business combination 企業(yè)合并business combination which is an acquisition 購(gòu)買式企業(yè)合并 business segment 業(yè)務(wù)分部buy back 回購(gòu)buying segment 采購(gòu)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 pricing model資本資產(chǎn)定價(jià)模型capital commit

4、ment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 losses 未利用的可抵扣（應(yīng)稅利潤(rùn)額的）虧損結(jié)轉(zhuǎn)后期carrying amount賬面

5、金額carrying back a tax loss 可抵扣（應(yīng)稅利潤(rùn)額的）虧損抵前 cash 現(xiàn)金cash basis 收付實(shí)現(xiàn)制cash equivalents 現(xiàn)金等價(jià)物cash flow 現(xiàn)金流量cash flow risk現(xiàn)金流量風(fēng)險(xiǎn)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(kù)存現(xiàn)金cash outflow 現(xiàn)金流出certificates of deposit存單changes in accounting policies 會(huì)計(jì)政

6、策變更c(diǎn)hanges in financial position 財(cái)務(wù)狀況變動(dòng)charge against 借記；計(jì)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(fèi)用combination of shares并股combine 合并combined entity合并

7、實(shí)體combined result合并經(jīng)營(yíng)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(fèi)，承約費(fèi)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common share 普通股comparability可比性comparable uncontrolled pri

8、ce method不加控制的可比價(jià)格法comparative period比較期限compensated absences 帶薪缺勤compensation 補(bǔ)償，報(bào)酬compound instrument復(fù)合金融工具computer software計(jì)算機(jī)軟件concentration of credit risk 信用風(fēng)險(xiǎn)集中concentration of risk風(fēng)險(xiǎn)集中consideration 對(duì)價(jià)consistency 一致性consolidated balance sheet 合并資產(chǎn)負(fù)債表consolidated financial statements 合并財(cái)務(wù)報(bào)表cons

9、olidated group合并集團(tuán)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(bào)率construction contract建造合同construction overhead施工間接費(fèi)用constructive obligation推定義務(wù)consumable 易耗品contingencies 或有事項(xiàng)contingent asset 或有資產(chǎn)contingent commitm

10、ents或有承諾contingent gains 或有利得contingent liabilities或有負(fù)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合同權(quán)利contribute注資，出資contribution出資，提存金control控制convention 慣例conversion opti

11、on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(gòu)買成本，收買成本，購(gòu)并成本 cost of an investment 投資成本cost of conversion 加工成本，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

12、labor 人工成本cost of purchase 采購(gòu)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(gòu)買成本cost of meterial材料成本cost of registering注冊(cè)費(fèi)用cost to complete 完工尚需發(fā)生的成本counterparty對(duì)應(yīng)方credit 貸記；貸項(xiàng)credit facilities

13、信用便利credit risk信用風(fēng)險(xiǎn)credit term賒銷期限creditor債權(quán)人creditworthiness信用可靠度cumulative preference dividends累計(jì)優(yōu)先股股利cumulative preferred share累計(jì)優(yōu)先股currency risk貨幣風(fēng)險(xiǎn).currency swap 貨幣互換currency translation differences貨幣折算差額current and expected profitability當(dāng)期和預(yù)期盈利能力current assets 流動(dòng)資產(chǎn)current cost現(xiàn)行成本current cost

14、approach 現(xiàn)行成本法current cost financial statements現(xiàn)行成本財(cái)務(wù)報(bào)表current interest rate現(xiàn)行利率current investments短期投資current liabilities 流動(dòng)負(fù)債current obligation現(xiàn)時(shí)義務(wù)current period 當(dāng)期current salary approch 當(dāng)期工資法current service cost當(dāng)期服務(wù)成本current tax當(dāng)期稅金curtailment縮減customer loyalty顧客信賴，顧客忠誠(chéng)part 3如需轉(zhuǎn)載，請(qǐng)注明來(lái)處fane 翻譯中國(guó)da

15、te of acquisition 購(gòu)買日，收買日，并購(gòu)日date of contribution出資日date of report 報(bào)告日date of the valuation評(píng)估日day-to-day activity日?；顒?dòng)dealing securities 交易性證券debt default債務(wù)拖欠debt instrument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(shí)性差異 default 違約deferral method遞延法def

16、erred 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deferred 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(fù)債deferred taxes 遞延所得稅.defined benefit liability設(shè)定受

17、益負(fù)債defined benefit obligation設(shè)定受益義務(wù)defined benefit plans設(shè)定受益計(jì)劃defined contribution plans 設(shè)定提存計(jì)劃degree of comparability可比程度delivery 交付，交割，交貨，送達(dá)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deprec

18、iation rate 折舊率derecognise (a financial instrument)終止確認(rèn)（某一金融工具）derecognition終止確認(rèn)derivate financial instrument衍生金融工具derivative衍生工具designate 指定development costs 開(kāi)發(fā)費(fèi)用development expenditure開(kāi)發(fā)支出development phrase 開(kāi)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 ordina

19、ry 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(yíng)discontinuing operation

20、終止經(jīng)營(yíng)discount 折價(jià)，折扣，貼水discount rate折現(xiàn)率disposal 處置disposal consideration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(fèi)用，分銷費(fèi)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downstre

21、am transactions下游交易，下銷交易earnings 收益earnings per share 每股收益，每股盈利earnings-generating capacity獲利能力economic benefits 經(jīng)濟(jì)利益economic life 經(jīng)濟(jì)壽命economic performance經(jīng)濟(jì)業(yè)績(jī)effective date 生效日期effective interest method實(shí)際利率法effective yield 實(shí)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(jì)劃employee termination indemnity辭退補(bǔ)償end of the period期末entity 實(shí)體equity 權(quán)益equity capital 權(quán)益資本equity compensation benefits權(quán)益計(jì)酬福利equity compensation pla