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        上海翻譯公司_專業(yè)翻譯公司_上海宇譯翻譯公司[4008882116]官網(wǎng)
        
    

        


        


        






        
	

        


        
	
        
        
        
        	
        	
            
            
        
            	
        首頁 » 新聞中心 » 行業(yè)新聞 » 財務(wù)會計學(xué)術(shù)語詞匯翻譯
        
                
            	
                
        
                	
                    
                	
        財務(wù)會計學(xué)術(shù)語詞匯翻譯
        
                    
        
					http://www.lovevillalife.com/ 2013-10-12 10:10 
					上海翻譯公司
					
        
                	
        basic earnings per share 基本每股收益
        

        beginning of the period 期初
        

        benchmark treatments 基準處理方法
        

        beneficiary 受益人
        

        best estimate 最佳估計
        

        bid bonds 投標保函
        

        bid price 出價
        

        bills 帳單
        

        binding sale agreement 約束性銷售協(xié)議
        

        board of directors 董事會
        

        bonus 獎金；紅利
        

        bonus issue 紅股
        

        bonus plan 獎金計劃
        

        borrowing agreements 借款協(xié)議
        

        borrowing cost 借款成本
        

        bottom-up test 由下而上測試
        

        branch 分支機構(gòu)
        

        brand name 商標名稱
        

        brokerage 經(jīng)紀人傭金；經(jīng)紀人業(yè)務(wù)
        

        business combination 企業(yè)合并
        

        business combination which is an acquisition 購買式企業(yè)合并
        

        business segment 業(yè)務(wù)分部
        

        buy back 回購
        

        buying segment 采購分部
        

        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)定價模型
        

        capital commitment 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)稅利潤額的）虧損結(jié)轉(zhuǎn)后期
        

        carrying amount 賬面金額
        

        carrying back a tax loss 可抵扣（應(yīng)稅利潤額的）虧損抵前
        

        cash 現(xiàn)金
        

        cash basis 收付實現(xiàn)制
        

        cash equivalents 現(xiàn)金等價物
        

        cash flow 現(xiàn)金流量
        

        cash flow risk 現(xiàn)金流量風(fēng)險
        

        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 庫存現(xiàn)金
        

        cash outflow 現(xiàn)金流出
        

        certificates of deposit 存單
        

        changes in accounting policies 會計政策變更
        

        changes in financial position 財務(wù)狀況變動
        

        charge against 借記；計入
        

        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 收帳費用
        

        combination of shares 并股
        

        combine 合并
        

        combined entity 合并實體
        

        combined result 合并經(jīng)營結(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，承約費
        

        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 price method 不加控制的可比價格法
        

        comparative period 比較期限
        

        compensated absences 帶薪缺勤
        

        compensation 補償，報酬
        

        compound instrument 復(fù)合金融工具
        

        computer software 計算機軟件
        

        concentration of credit risk 信用風(fēng)險集中
        

        concentration of risk 風(fēng)險集中
        

        consideration 對價
        

        consistency 一致性
        

        consolidated balance sheet 合并資產(chǎn)負債表
        

        consolidated financial statements 合并財務(wù)報表
        

        consolidated group 合并集團
        

        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 固定回報率
        

        construction contract 建造合同
        

        construction overhead 施工間接費用
        

        constructive obligation 推定義務(wù)
        

        consumable 易耗品
        

        contingencies 或有事項
        

        contingent asset 或有資產(chǎn)
        

        contingent commitments 或有承諾
        

        contingent gains 或有利得
        

        contingent liabilities 或有負債
        

        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 option 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 購買成本，收買成本，購并成本
        

        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 labor 人工成本
        

        cost of purchase 采購成本
        

        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 購買成本
        

        cost of meterial 材料成本
        

        cost of registering 注冊費用
        

        cost to complete 完工尚需發(fā)生的成本
        

        counterparty 對應(yīng)方
        

        credit 貸記；貸項
        

        credit facilities 信用便利
        

        credit risk 信用風(fēng)險
        

        credit term 賒銷期限
        

        creditor 債權(quán)人
        

        creditworthiness 信用可靠度
        

        cumulative preference dividends 累計優(yōu)先股股利
        

        cumulative preferred share 累計優(yōu)先股
        

        currency risk 貨幣風(fēng)險
        

        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 流動資產(chǎn)
        

        current cost 現(xiàn)行成本
        

        current cost approach 現(xiàn)行成本法
        

        current cost financial statements 現(xiàn)行成本財務(wù)報表
        

        current interest rate 現(xiàn)行利率
        

        current investments 短期投資
        

        current liabilities 流動負債
        

        current obligation 現(xiàn)時義務(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
        

        date of acquisition 購買日，收買日，并購日
        

        date of contribution 出資日
        

        date of report 報告日
        

        date of the valuation 評估日
        

        day-to-day activity 日?；顒?/div>

        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 可抵扣暫時性差異
        

        default 違約
        

        deferral method 遞延法
        

        deferred 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 遞延所得稅負債
        

        deferred taxes 遞延所得稅
        

        defined benefit liability 設(shè)定受益負債
        

        defined benefit obligation 設(shè)定受益義務(wù)
        

        defined benefit plans 設(shè)定受益計劃
        

        defined contribution plans 設(shè)定提存計劃
        

        degree of comparability 可比程度
        

        delivery 交付，交割，交貨，送達
        

        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
        

        depreciation rate 折舊率
        

        derecognise (a financial instrument) 終止確認（某一金融工具）
        

        derecognition 終止確認
        

        derivate financial instrument 衍生金融工具
        

        derivative 衍生工具
        

        designate 指定
        

        development costs 開發(fā)費用
        

        development expenditure 開發(fā)支出
        

        development phrase 開發(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 ordinary 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
        

        discontinuing operation 終止經(jīng)營
        

        discount 折價，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 銷售費用，分銷費用
        

        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
        

        downstream 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)濟利益
        

        economic life 經(jīng)濟壽命
        

        economic performance 經(jīng)濟業(yè)績
        

        effective date 生效日期
        

        effective interest method 實際利率法
        

        effective yield 實際收益率
        

        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 職工持股計劃
        

        employee termination indemnity 辭退補償
        

        end of the period 期末
        

        entity 實體
        

        equity 權(quán)益
        

        equity capital 權(quán)益資本
        

        equity compensation benefits 權(quán)益計酬福利
        

        equity compensation plans 權(quán)益計酬計劃
        

        equity financial instrument 權(quán)益性金融工具
        

        equity instruments 權(quán)益性工具
        

        equity issue 股份發(fā)行
        

        equity method 權(quán)益法
        

        equity securities 權(quán)益性證券
        

        estimated value 評估價值
        

        evaluate 評價，估價
        

        events after the balance sheet date 資產(chǎn)負債表日后事項
        

        exchange rate 匯率
        

        exchange controls 外匯管制
        

        exchange differences 匯兌差額
        

        exchange loss 匯兌損失
        

        exchange of assets 資產(chǎn)交換
        

        execution 執(zhí)行
        

        executory contract 待執(zhí)行合同
        

        exercise date 行使日
        

        exercise price 行使價格
        

        exercise use 現(xiàn)有用途
        

        expected growth rate 預(yù)期增長率
        

        expected value 預(yù)期價值，預(yù)期價值法
        

        expenditures carried forward 結(jié)轉(zhuǎn)后期的支出
        

        expenses 費用
        

        experience adjustments 經(jīng)驗調(diào)整
        

        expiry 期滿，失效，終止
        

        expiry date 期滿日，終止日
        

        explanatory notes 說明性注解
        

        exploration 勘探
        

        exposure 風(fēng)險敞口
        

        ex-rights 除權(quán)
        

        extend the term 展期
        

        external customer 外部客戶
        

        extinguish 消除
        

        extinguishment of debt 消除債務(wù)
        

        extraction 采掘
        

        extraordinary items 非常項目
        

        《中美比較財務(wù)會計學(xué)》附錄《Glossary for International Accounting
        

        Standards》
        

        Glossary for International Accounting Standards
        

        balance between benefit and cost 收益與成本的平衡
        

        balance sheet 資產(chǎn)負債表
        

        balance sheet date 資產(chǎn)負債表日
        

        balance sheet liability method 資產(chǎn)負債表負責(zé)法
        

        bank overdrafts 銀行透支
        
                    
                    
                    
                     
                
        
                
        
  
        
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