財(cái)務(wù)術(shù)語中英文對(duì)照大全-預(yù)覽頁
【正文】 Prepare工作底稿 Worksheet多步式 Multistep單步式 Singlestep十二、財(cái)務(wù)狀況變動(dòng)表財(cái)務(wù)狀況變動(dòng)表中的現(xiàn)金基礎(chǔ) Basis（現(xiàn)金流量表）財(cái)務(wù)狀況變動(dòng)表中的營(yíng)運(yùn)資金基礎(chǔ) Capital Basis（資金來源與運(yùn)用表）營(yíng)運(yùn)資金 Working Capital全部資源概念 Allresources concept直接交換業(yè)務(wù) Direct exchanges正常營(yíng)業(yè)活動(dòng) Normal operating activities財(cái)務(wù)活動(dòng) Financing activities投資活動(dòng) Investing activities十三、財(cái)務(wù)報(bào)表分析財(cái)務(wù)報(bào)表分析 Analysis of financial statements比較財(cái)務(wù)報(bào)表 Comparative financial statements趨勢(shì)百分比 Trend percentage比率 Ratios普通股每股收益 Earnings per share of mon stock股利收益率 Dividend yield ratio價(jià)益比 Priceearnings ratio普通股每股賬面價(jià)值 Book value per share of mon stock資本報(bào)酬率 Return on investment總資產(chǎn)報(bào)酬率 Return on total asset債券收益率 Yield rate on bonds已獲利息倍數(shù) Number of times interest earned債券比率 Debt ratio優(yōu)先股收益率 Yield rate on preferred stock營(yíng)運(yùn)資本 Working Capital周轉(zhuǎn) Turnover存貨周轉(zhuǎn)率 Inventory turnover應(yīng)收賬款周轉(zhuǎn)率 Accounts receivable turnover流動(dòng)比率 Current ratio速動(dòng)比率 Quick ratio酸性試驗(yàn)比率 Acid test ratio十四、合并財(cái)務(wù)報(bào)表合并財(cái)務(wù)報(bào)表 Consolidated financial statements吸收合并 Merger創(chuàng)立合并 Consolidation控股公司 Parent pany附屬公司 Subsidiary pany少數(shù)股權(quán) Minority interest權(quán)益聯(lián)營(yíng)合并 Pooling of interest購買合并 Combination by purchase權(quán)益法 Equity method成本法 Cost method十五、物價(jià)變動(dòng)中的會(huì)計(jì)計(jì)量物價(jià)變動(dòng)之會(huì)計(jì) Pricelevel changes accounting一般物價(jià)水平會(huì)計(jì) General pricelevel accounting貨幣購買力會(huì)計(jì) Purchasingpower accounting統(tǒng)一幣值會(huì)計(jì) Constant dollar accounting歷史成本 Historical cost現(xiàn)行價(jià)值會(huì)計(jì) Current value accounting現(xiàn)行成本 Current cost重置成本 Replacement cost物價(jià)指數(shù) Pricelevel index國(guó)民生產(chǎn)總值物價(jià)指數(shù) Gross national product implicit price deflator (or GNP deflator)消費(fèi)物價(jià)指數(shù) Consumer price index (or CPI)批發(fā)物價(jià)指數(shù) Wholesale price index貨幣性資產(chǎn) Monetary assets貨幣性負(fù)債 Monetary liabilities貨幣購買力損益 Purchasingpower gains or losses資產(chǎn)持有損益 Holding gains or losses未實(shí)現(xiàn)的資產(chǎn)持有損益 Unrealized holding gains or losse 完美DOC格式整理
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