【正文】 consumbles當(dāng)期經(jīng)營(yíng)觀點(diǎn)current operating concept of ine待攤費(fèi)用待核銷基建支出[舊]待處理流動(dòng)資產(chǎn)損失待處理固定資產(chǎn)損失存貨銷售的影響effects of inventory errors折舊[舊]depreciation折舊方法depreciation method折舊率depreciation rate支出payment直線法straightline職工福利基金【舊】專項(xiàng)撥款【舊】專利權(quán)patents住房基金housing fund重置成本法replacement costing專項(xiàng)物資[舊]專項(xiàng)資產(chǎn)【舊】專有技術(shù)knowhow專營(yíng)權(quán)franchises資本公積capital reserves資產(chǎn)負(fù)債表法資金占用和資金來源[舊]自然資源natural resources存貨inventory車間經(jīng)費(fèi)【舊】?jī)攤餾inking fund長(zhǎng)期應(yīng)付款longterm payables長(zhǎng)期投資longterm investments長(zhǎng)期借款longterm loans長(zhǎng)期負(fù)債longterm liability of longterm debt財(cái)務(wù)費(fèi)用financing expenses撥定留存收益appropriated retained earnings標(biāo)準(zhǔn)成本法standard costing變動(dòng)成本法variable costing比例履行法包裝物Wrappage版權(quán)copyrights[編輯]高級(jí)會(huì)計(jì) 高級(jí)會(huì)計(jì)會(huì)計(jì)術(shù)語名稱英文名稱獨(dú)立董事independent director市場(chǎng)附加值Market Value Added,MVA投資中心Investment Center利潤(rùn)中心Profit Center酌量性費(fèi)用中心Discretionary Expense Centers收入中心revenue center合并前利潤(rùn)preacquisition ine現(xiàn)金分配計(jì)劃cash distribution plan安全付款表safe payments schedule合并每股收益consolidated EPS期貨交易市場(chǎng)market of futures transaction期貨交易futures transaction舉債經(jīng)營(yíng)融資租賃leveraged lease金融工具financial instruments企業(yè)集團(tuán)business qroup年度報(bào)告annual report內(nèi)部往來transactions between home office and branches合伙企業(yè)partnership enterprise合并資產(chǎn)負(fù)債表consolidated balance sheet合并主體的所得稅會(huì)計(jì)(美)accounting for ine taxes of consolidated entities合并現(xiàn)金流量表consolidated statement of cash flow合并價(jià)差costbook value differentials合并會(huì)計(jì)報(bào)表consolidated financial statements購買法purchase methed企業(yè)整體價(jià)值the value of an enterprise as a whole權(quán)益結(jié)合法pooling of interest method期內(nèi)所得稅分?jǐn)?美)intraperiod tax allocation期末存貨的未實(shí)現(xiàn)損益unrealized profit in ending inventory公司間的長(zhǎng)期資產(chǎn)業(yè)務(wù)interpany transactions in longterm assets名義貨幣保全maintaining capital in units of money基金論the fund theory功能性貨幣（美）functional currency匯兌損益exchange gains or losses合并財(cái)務(wù)狀況變動(dòng)表consolidated statement of changes in financial poition換算損益translation gains or losses舉債經(jīng)營(yíng)收購（美）Leveraged buyouts,簡(jiǎn)稱LBC母公司持股比例變動(dòng)change in ownership percentage held by parent交互分配法（美）reciprocal allocation approach貨幣項(xiàng)monetary items合伙清算partnership liquidation控股合并acquisition of majority interest關(guān)稅tariff名義貨幣單位units of nominal currency記賬本位幣recording currency經(jīng)營(yíng)租賃operating lease流動(dòng)非流動(dòng)性法current/noncurrent method經(jīng)濟(jì)利潤(rùn)economic ine破產(chǎn)受托人清算組會(huì)計(jì)trustee accounting聯(lián)合會(huì)計(jì)報(bào)表bined financial statements權(quán)益法equity method共同費(fèi)用分配home officebranch expense allocation貨幣非貨幣法monetary/no monetary利率期貨交易interest rate futrues transaction簡(jiǎn)單權(quán)益法simple equity method匯率exchange rate母公司parent pany紅利法bonus procedure庫藏股法（美）treasury stock approach勞務(wù)因素service factor精算報(bào)告actuaries’report全面分?jǐn)偡╬rehensive allocation固定資產(chǎn)投資方向調(diào)節(jié)稅合并費(fèi)用expenses related to binations間接標(biāo)價(jià)法indirect quotation買入?yún)R率buying rate期貨合約futrues contract混合合并conglomeration控投公司holding pany股票指數(shù)期貨stock index futrues橫向銷售crosswise sale固定匯率fixed rate納稅影響法tax effect method記賬匯率recording rate橫向合并horizontal integration合并前股利preacquisition dividends可變現(xiàn)凈值net realizable企業(yè)合并會(huì)計(jì)accounting for business bination平倉盈虧offset gain and loss賣出匯率selling rate金融期貨交易financial futures transaction會(huì)計(jì)利潤(rùn)accounting ine合并損益表consolidated ine statement公允價(jià)值fair value期權(quán)options間接控股indirect holding兩筆交易觀twotransaction opinion破產(chǎn)清算bankrupcy liquidation企業(yè)合并business bination企業(yè)論the enterprise theory商品寄銷consignment權(quán)益理論equity theory融資租賃financing lease商品期貨交易futrues for modity商譽(yù)法goodwill procedure生產(chǎn)能力保全maintaining capital in terms of productive capacity升水premium少數(shù)股東損益minority interest ine少數(shù)股東權(quán)益minority stockholder’s interest上市公告書listed pany statment剩余權(quán)益論the residual equity theory時(shí)態(tài)法temporal method實(shí)體理論entity theory實(shí)體論the entity theory受托人（美）trustee特定變動(dòng)specific change所得稅會(huì)計(jì)ine tax accounting所得稅的跨期分?jǐn)俰nterqeriod tax allocation稅務(wù)會(huì)計(jì)tax accounting售后回租saleleaseback耕地占用稅個(gè)人所得稅personal ine tax個(gè)人財(cái)務(wù)報(bào)表（美）personal financial statements改組計(jì)劃（美）reorganization plan改組reorganization復(fù)雜權(quán)益法plex equity method附屬公司associated pany負(fù)權(quán)人償金dividend浮動(dòng)匯率floating rate分支機(jī)構(gòu)會(huì)計(jì)accounting for branch推定贖回?fù)p益constructive gains and losses on bonds推定贖回constructive retirement投機(jī)spculation貼水discount特定物價(jià)指數(shù)specific price index分支機(jī)構(gòu)branch分期收款銷貨installment sales分次清算installment liquidation分部報(bào)告segmental reporting房地產(chǎn)收入real estate revenue房地產(chǎn)成本cost of real setate房地產(chǎn)real estate多種匯率法multiply exchange rate對(duì)境外實(shí)體的凈投資net investment in foreign entities訂量單位units of measurement遞延法deffered method當(dāng)代理論contemporary theory單一匯率法singal method退休金pension plan退休金會(huì)計(jì)（美）accounting for pension plan退休金給付義務(wù)（美）pension benefit obligations退休金成本凈額（美）net periodic pension cost退休基金資產(chǎn)（美）pension plan assets流轉(zhuǎn)會(huì)計(jì)accoung for circulatin tax合伙權(quán)益的轉(zhuǎn)讓（美）assignment of partnership interest購買力損益purchasing power gains or loosses非貨幣性項(xiàng)目nonmonetary items單行合并（美）oneline consolidation外匯foreign exchange外幣會(huì)計(jì)報(bào)表foreign currency statements外幣折算風(fēng)險(xiǎn)foreign curency translation risk外幣統(tǒng)賬法recordingcurrency method外幣套期保值hedge外幣投資風(fēng)險(xiǎn)foreign curency investment risk外幣資產(chǎn)風(fēng)險(xiǎn)foreign currency assets risk外幣會(huì)計(jì)報(bào)表折算translation of foreign currency statements外幣兌換風(fēng)險(xiǎn)foreign currency exchange risk外幣承諾foreign currency mitment外幣負(fù)債風(fēng)險(xiǎn)foreign crurency liability risk外幣持有風(fēng)險(xiǎn)foreingn currency holding risk外幣分賬法originalcurrency method外幣foreign currency外幣業(yè)務(wù)foreign currency transaction吸收合并merg