【正文】 Accounting Terms常用會(huì)計(jì)詞匯 Accounting system 會(huì)計(jì)系統(tǒng) American Accounting Association 美國(guó)會(huì)計(jì)協(xié)會(huì) American Institute of CPAs 美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì) Audit 審計(jì)Balance sheet 資產(chǎn)負(fù)債表 Bookkeepking 簿記 Cash flow prospects 現(xiàn)金流量預(yù)測(cè) Certificate in Internal Auditing 內(nèi)部審計(jì)證書(shū) Certificate in Management Accounting 管理會(huì)計(jì)證書(shū) Certificate Public Accountant注冊(cè)會(huì)計(jì)師Cost accounting 成本會(huì)計(jì) External users 外部使用者 Financial accounting 財(cái)務(wù)會(huì)計(jì) Financial Accounting Standards Board 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì) Financial forecast 財(cái)務(wù)預(yù)測(cè) Generally accepted accounting principles 公認(rèn)會(huì)計(jì)原則 Generalpurpose information 通用目的信息 Government Accounting Office 政府會(huì)計(jì)辦公室 Ine statement 損益表Institute of Internal Auditors 內(nèi)部審計(jì)師協(xié)會(huì) Institute of Management Accountants 管理會(huì)計(jì)師協(xié)會(huì) Integrity 整合性 Internal auditing 內(nèi)部審計(jì) Internal control structure 內(nèi)部控制結(jié)構(gòu) Internal Revenue Service 國(guó)內(nèi)收入署 Internal users 內(nèi)部使用者 Management accounting 管理會(huì)計(jì) Return of investment 投資回報(bào) Return on investment 投資報(bào)酬 Securities and Exchange Commission 證券交易委員會(huì) Statement of cash flow 現(xiàn)金流量表 Statement of financial position 財(cái)務(wù)狀況表 Tax accounting 稅務(wù)會(huì)計(jì) Accounting equation 會(huì)計(jì)等式 Articulation 勾稽關(guān)系A(chǔ)ssets 資產(chǎn) Business entity 企業(yè)個(gè)體 Capital stock 股本 Corporation 公司 Cost principle 成本原則 Creditor 債權(quán)人 Deflation 通貨緊縮Disclosure 批露 Expenses 費(fèi)用 Financial statement 財(cái)務(wù)報(bào)表 Financial activities 籌資活動(dòng) Goingconcern assumption 持續(xù)經(jīng)營(yíng)假設(shè) Inflation 通貨膨漲 Investing activities 投資活動(dòng) Liabilities 負(fù)債 Negative cash flow 負(fù)現(xiàn)金流量 Operating activities 經(jīng)營(yíng)活動(dòng) Owner39。s equity 所有者權(quán)益 Partnership 合伙企業(yè) Positive cash flow 正現(xiàn)金流量 Retained earning 留存利潤(rùn) Revenue 收入 Sole proprietorship 獨(dú)資企業(yè) Solvency 清償能力 Stabledollar assumption 穩(wěn)定貨幣假設(shè) Stockholders 股東 Stockholders39。 equity 股東權(quán)益 Window dressing 門(mén)面粉飾 Account 帳Financial Terms(4)財(cái)務(wù)術(shù)語(yǔ) (漢英對(duì)照) 股東權(quán)益 equity interest股東權(quán)益小組【證監(jiān)會(huì)】 Shareholders Group 【SFC】股息率 dividend yield股息單 dividend warrant股票出借人 stock lender股票承押人 stock pledgee股票非流動(dòng)化 immobilisation of share certificate股票非實(shí)物化 dematerialisation of share certificate股票按貸財(cái)務(wù)活動(dòng) share margin financing股票借貸 stock borrowing and lending股票借貸數(shù)額資料頁(yè)【大利市】 stock borrowing and lending position information page【Teletext】股票期貨 stock futures股票期權(quán) stock option。 equity option股票期權(quán)系統(tǒng) Traded OPtions System (TOPS)股票期權(quán)參考教育站 Stock Options Reference Educator (SCORE)股票期權(quán)從業(yè)員專(zhuān)業(yè)課程 Professional Course for Equity Options Practitioners股票登記費(fèi) scrip fee股票貸出戶(hù)口 Stock Lending Account股票歸還 stock return股價(jià)不動(dòng)時(shí)回報(bào) standstill return股價(jià)敏感資料 pricesensitive information股權(quán) equity interest。 shareholding芝加哥交易所 Chicago Board of Trade (CBOT)芝加哥商品交易所 Chicago Mercantile Exchange (CME)芝加哥期權(quán)交易所 Chicago Board Options Exchange (CBOE)近價(jià)盤(pán) about order金銀業(yè)貿(mào)易場(chǎng) Chinese Gold and Silver Exchange Society金銀證券交易所 The Kam Ngan Stock Exchange 金融大改革【英國(guó)】 Big Bang【UK】金融工具 financial instrument金融中介現(xiàn)象 financial intermediation金融中介機(jī)構(gòu)/團(tuán)體 financial intermediary金融市場(chǎng) financial market《金融市場(chǎng)檢討報(bào)告》 Report on Financial Market Review金融行動(dòng)專(zhuān)責(zé)委員會(huì) Financial Action Task Force (FATF)《金融服務(wù)法令》【英國(guó)】 Financial Services Act【UK】金融服務(wù)網(wǎng)絡(luò) FinNet金融租賃* financial lease金融基建督導(dǎo)委員會(huì) The Steering Committee on the Enhancement of Financial Infrastructure金融期貨 financial futures金融機(jī)構(gòu) financial institution金邊證券 giltedged securities長(zhǎng)倉(cāng) long position。 bull position附加自動(dòng)對(duì)盤(pán)終端機(jī)用家 additional AMS terminal user附寄結(jié)單服務(wù)的股份獨(dú)立戶(hù)口【中央結(jié)算系統(tǒng)】 Stock Segregated Account with Statement Service [CCASS]附帶執(zhí)行買(mǎi)賣(mài)盤(pán)【倫敦交易所】 contingent order【LSE】附屬公司 subsidiary附屬貸款 subordinated loan「非上市可交易」股份 trading only stocks非中介化 disintermediation非市場(chǎng)莊家的交易 nonmarketmaking transaction非正常項(xiàng)目 abnormal item非成立為有限公司的注冊(cè)人士 unincorporated registered person非即日平倉(cāng)交易 overnight trade非實(shí)時(shí)數(shù)據(jù) delayed data非受監(jiān)管發(fā)行人 unregulated issuer