常用财务会计英语.doc

《常用财务会计英语.doc》由会员上传分享，免费在线阅读，更多相关内容在行业资料-天天文库。

1、..《中美比较财务会计学》附录如需，请注明来处FanE『翻译中国』.FanE.cn/《中美比较财务会计学》附录《GlossaryforInternationalAccountingStandards》GlossaryforInternationalAccountingStandardspart2balancebetweenbenefitandcost收益与成本的平衡balancesheet资产负债表balancesheetdate资产负债表日balancesheetliabilitymethod资产负债表负责法bankoverdrafts银行透支basicearn

2、ingspershare基本每股收益beginningoftheperiod期初benchmarktreatments基准处理方法beneficiary受益人bestestimate最佳估计bidbonds投标保函bidprice出价bills帐单bindingsaleagreement约束性销售协议boardofdirectors董事会bonus奖金；红利bonusissue红股bonusplan奖金计划borrowingagreements借款协议borrowingcost借款成本bottom-uptest由下而上测试branch分支机构brandname商标

3、名称brokerage经纪人佣金；经纪人业务businesscombination企业合并businesscombinationwhichisanacquisition购买式企业合并businesssegment业务分部buyback回购buyingsegment采购分部calloption看涨期权、买入期权callable可赎回的callabledebt可赎回债券cap（利率）上限capital资本.....capitalapproach资本法capitalassetpricingmodel资本资产定价模型capitalcommitment资本承诺capital

4、contributions资本投入capitalgain资本利得capitalmaintenance资本保全capitaltransactions资本交易capitalisation资本化capitalizationissues资本化发行capitalizationrate资本化比率carryforward结转后期carryforwardofunusedtaxcredit未利用的税款抵减结转后期carryforwardofunusedtaxlosses未利用的可抵扣（应税利润额的）亏损结转后期carryingamount账面金额carryingbackataxlo

5、ss可抵扣（应税利润额的）亏损抵前cash现金cashbasis收付实现制cashequivalents现金等价物cashflow现金流量cashflowrisk现金流量风险cashflowstatements现金流量表cashgeneratingunit现金产出单元cashinbanks银行存款cashinflow现金流入cashonhand库存现金cashoutflow现金流出certificatesofdeposit存单changesinaccountingpolicies会计政策变更changesinfinancialposition财务状况变动charg

6、eagainst借记；计入chiefexecutiveofficer首席执行官，行政总裁，总经理classofassets资产类别classification分类，归类clearinghouse清算所closingrate期末汇率collateral抵押品collateralisedborrowing抵押借款collectability可收回性collectioncost收帐费用combinationofshares并股combine合并combinedentity合并实体combinedresult合并经营结果.....combiningandsegmentin

7、gconstructioncontract合并和分立的建造合同combiningenterprise参与合并的企业commission佣金commitment承诺commitmentfee承诺费，承约费commoditycontract商品合同commodityfuturecontract商品期货合同commodity-basedcontract以商品为基础的合同commonshare普通股comparability可比性comparableuncontrolledpricemethod不加控制的可比价格法comparativeperiod比较期限compensa

8、tedab