专业词汇 |
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高级会计术语英汉对照
发布时间：2013-9-17 12:33:00|| 点击：2683次|| 文章分类：专业词汇|| 发布人：翻译家(Fanyijia.com)
independent director
市场附加值 Market Value Added,MVA
投资中心 Investment Center
利润中心 Profit Center
酌量性费用中心 Discretionary Expense Centers
收入中心 revenue center
合并前利润 preacquisition income
现金分配计划 cash distribution plan
安全付款表 safe payments schedule
合并每股收益 consolidated EPS
期货交易市场 market of futures transaction
期货交易 futures transaction
举债经营融资租赁 leveraged lease
金融工具 financial instruments
企业集团 business qroup
年度报告 annual report
内部往来 transactions between home office and branches
合伙企业 partnership enterprise
合并资产负债表 consolidated balance sheet
合并主体的所得税会计(美) accounting for income taxes of consolidated entities
合并现金流量表 consolidated statement of cash flow
合并价差 cost-book value differentials
合并会计报表 consolidated financial statements
购买法 purchase methed
企业整体价值 the value of an enterprise as a whole
权益结合法 pooling of interest method
期内所得税分摊(美) intraperiod tax allocation
期末存货的未实现损益 unrealized profit in ending inventory
公司间的长期资产业务 intercompany transactions in long-term assets
名义货币保全 maintaining capital in units of money
基金论 the fund theory
功能性货币（美） functional currency
汇兑损益 exchange gains or losses
合并财务状况变动表 consolidated statement of changes in financial poition
换算损益 translation gains or losses
举债经营收购（美） Leveraged buyouts,简称LBC
母公司持股比例变动 change in ownership percentage held by parent
交互分配法（美） reciprocal allocation approach
货币项 monetary items
合伙清算 partnership liquidation
控股合并 acquisition of majority interest
关税 tariff
名义货币单位 units of nominal currency
记账本位币 recording currency
经营租赁 operating lease
流动非流动性法 current/noncurrent method
经济利润 economic income
破产受托人清算组会计 trustee accounting
联合会计报表 combined financial state-ments
权益法 equity method
共同费用分配 home office-branch expense allocation
货币非货币法 monetary/no monetary
利率期货交易 interest rate futrues transaction
简单权益法 simple equity method
汇率 exchange rate
母公司 parent company
红利法 bonus procedure
库藏股法（美） treasury stock approach
劳务因素 service factor
精算报告 actuaries’report
全面分摊法 comprehensive allocation
固定资产投资方向调节税
合并费用 expenses related to combinations
间接标价法 indirect quotation
买入汇率 buying rate
期货合约 futrues contract
混合合并 conglomeration
控投公司 holding company
股票指数期货 stock index futrues
横向销售 crosswise sale
固定汇率 fixed rate
纳税影响法 tax effect method
记账汇率 recording rate
横向合并 horizontal integration
合并前股利 preacquisition dividends
可变现净值 net realizable
企业合并会计 accounting for business combination
平仓盈亏 offset gain and loss
卖出汇率 selling rate
金融期货交易 financial futures transaction
会计利润 accounting income
合并损益表 consolidated income statement
公允价值 fair value
期权 options
间接控股 indirect holding
两笔交易观 two-transaction opinion
破产清算 bankrupcy liquidation
企业合并 business combination
企业论 the enterprise theory
商品寄销 consignment
权益理论 equity theory
融资租赁 financing lease
商品期货交易 futrues for commodity
商誉法 goodwill procedure
生产能力保全 maintaining capital in terms of productive capacity
升水 premium
少数股东损益 minority interest income
少数股东权益 minority stockholder’s interest
上市公告书 listed company statment
剩余权益论 the residual equity theory
时态法 temporal method
实体理论 entity theory
实体论 the entity theory
受托人（美） trustee
特定变动 specific change
所得税会计 income tax accounting
所得税的跨期分摊 interqeriod tax allocation
税务会计 tax accounting
售后回租 sale-leaseback
耕地占用税
个人所得税 personal income tax
个人财务报表（美） personal financial state-ments
改组计划（美） reorganization plan
改组 reorganization
复杂权益法 complex equity method
附属公司 associated company
负权人偿金 dividend
浮动汇率 floating rate
分支机构会计 accounting for branch
推定赎回损益 constructive gains and losses on bonds
推定赎回 constructive retirement
投机 spculation
贴水 discount
特定物价指数 specific price index
分支机构 branch
分期收款销货 installment sales
分次清算 installment liquidation
分部报告 segmental reporting
房地产收入 real estate revenue
房地产成本 cost of real setate
房地产 real estate
多种汇率法 multiply exchange rate
对境外实体的净投资 net investment in foreign entities
订量单位 units of measurement
递延法 deffered method
当代理论 contemporary theory
单一汇率法 singal method
退休金 pension plan
退休金会计（美） accounting for pension plan
退休金给付义务（美） pension benefit obligations
退休金成本净额（美） net periodic pension cost
退休基金资产（美） pension plan assets
流转会计 accoung for circulatin tax
合伙权益的转让（美） assignment of partnership interest
购买力损益 purchasing power gains or loosses
非货币性项目 nonmonetary items
单行合并（美） one-line consolidation
外汇 foreign exchange
外币会计报表 foreign currency statements
外币折算风险 foreign curency translation risk
外币统账法 recording-currency method
外币套期保值 hedge
外币投资风险 foreign curency investment risk
外币资产风险 foreign currency assets risk
外币会计报表折算 translation of foreign currency statements
外币兑换风险 foreign currency exchange risk
外币承诺 foreign currency commitment
外币负债风险 foreign crurency liability risk
外币持有风险 foreingn currency holding risk
外币分账法 original-currency method
外币 foreign currency
外币业务 foreign currency transaction
吸收合并 merger
物价变动会计 accounting for price changes
无偿债能力 insolvency
完全合并 full consolidation
物价指数 price index
物价变动 price changes
完全应计法 full accrual method
物价总指数 general price index
外汇期货交易 foreign exchange frtrues transaction
下推会计（美） push-down accounting
先折算后调整法 translation-remeasurement method
现行成本/稳值货币会计 current cost/general purchasing power accountin
现行成本 crurent cost
现行成本会计 current cost accounting
先调整后折算法 remeasurement-translation method
销售代理处 sales agency
相互持股 mutual holdings
相对账户调节 reconciliation of home office and branch accounts
新合伙人入伙 admission of a new parther
向上销售 upstream sale
衍生金融工具 derivative financial instru-ments
销售式融资租赁 sales-type financing lease
向下销售 downstream sale
消费税 consumer tax
一笔交易观 one-transaction opinion
业主权论 the proprietorship theory
一般物价水准会计 general price level accounting
一般购买力单位 units of general purchasing power
一般购买力保全 maintaining capital in units of general purchasing power
印花税 stamp tax
应付税款法 taxes payable method
营业亏损抵免 operating loss carrybacks and carryforwards
以外币表示的应收款项或应付款项 receivables ofr payables denominated in foreign currency
一次总付清算 lump-sum qartnership liquidation
营业税 husiness tax
永久性差异 permanent difference
原合伙人退伙 retirement of initial partner
原始成本 historical cost
远期汇率 forward rate
时间性差异 timing difference
暂时性差异 temporary difference
增值表 value added statement
债权人会议 committee representation
债务重整 debt restructurings
账面汇率 recorded rate
直接融资租赁 direct financing lease
直接标价法 direct quotation
直接控股 direct holdings
招股说明书 prospectus
中间汇率 middle rate
中期报告 interim reporting
重置成本 replacement cost
转租赁 subleases
准改组（美） quasi-reorbganization
资本保全 capital maintenance
资本化价值 capitalized value
资本因素 capital factor
资产负债法 asset/libility method
存货转让价格 inventory transfer price
创立合并 consolidation
出租人会计 accounting for leases-lessor
持有/(产损益) holding gains losses
持仓盈亏 opsition gain and loss
承租人会计 accounting for leases-leasee
成本回收法 cost recovery method
纵向合并 Vertical integration
综合变动 general change
子公司权益变动 change in ownership of a subsidiary
子公司 subsidiary company
资源税 resources tax
成本法 cost method
财产信托会计（美） fiduciary accounting
财产税 property tax
部分分摊法 partial allocation
不合并子公司 unconsolidated subsidiaries
最低退休金负债（美） minimum liability
租赁 leases
租金 rents
表融资 off-balance-sheet financing
比例合并（美） proportionate consolidtion
保证金法 deposit method
资本资产定价模型 capital asset pricing model  更多文章
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