會(huì)計(jì)專業(yè)英語詞匯(編輯修改稿)
2025-04-30 23:24 本頁面
【文章內(nèi)容簡(jiǎn)介】 生品Firstin firstout 先進(jìn)先出法Fixed production overhead 固定制造費(fèi)用Import duty 進(jìn)口稅金Interest receivable 應(yīng)收利息IOU 借據(jù)Lastin lastout 后進(jìn)先出法Lower of cost and net realizable value 成本與可變現(xiàn)凈值孰低法Maturity date 到期日Moving or cumulative weighted average 移動(dòng)加權(quán)平均Net realizable value 可變現(xiàn)凈值Notes receivable 應(yīng)收票據(jù)Overdraft 銀行透支Overtime premium 加班津貼Past due 過期Periodic system 定期盤存制Perpetual system 永續(xù)盤存制Petty cash fund 備用金Prudence concept 謹(jǐn)慎性原則Raw material 原材料Rebate 回扣Redeemable preference shares 可贖回優(yōu)先股Retail method 零售價(jià)法Reverse 轉(zhuǎn)回Selling cost 銷售費(fèi)用Specific identification 個(gè)別認(rèn)定法Standard cost 標(biāo)準(zhǔn)成本Subsidiary record 明細(xì)記錄Supplies 無聊，價(jià)值較低的材料Trade discount 商業(yè)折扣Trade receivable 應(yīng)收賬款Variable production overhead 可變制造費(fèi)用Work in progress 在產(chǎn)品Write down 減記六．投資，固定資產(chǎn)與無形資產(chǎn)Amortize 攤銷Amortize cost 攤余成本Arm’s length transaction 公平交易Availableforsale investments 可供出售投資Capitalize 資本化Carrying amount 賬面價(jià)值Consolidated financial statements 合并財(cái)務(wù)報(bào)表Control 控制Depreciable amount 應(yīng)計(jì)折舊額Derecognize 終止確認(rèn)Effective interest rate method 實(shí)際利率法Equity method 權(quán)益法Estimated residual value 預(yù)計(jì)殘值Fair value 公允價(jià)值Financial asset 金融資產(chǎn)Financial instrument 金融工具Fixed or float interest rate 固定或浮動(dòng)利率Held on freehold 擁有所有權(quán)Held on leasehold 又有使用權(quán)Heldtomaturity investments 持有至到期投資Identifiable 可辨認(rèn)Impairment 減值Internally generated 自創(chuàng)Investee 被投資方Investment ine 投資收益Investment property 投資性房地產(chǎn)Knowledgeable willing parties 熟悉情況，自愿的雙方Ordinary shares 普通股Parent pany 母公司Physical substance 實(shí)物形態(tài)Quoted market price 市場(chǎng)報(bào)價(jià)Recoverable amount 可回收金額Reducing balance method 余額遞減折舊法Research and development costs 研究和開發(fā)支出Revaluation surplus 重估增值Evaluation 重估Significant 重大影響Straightlinemethod 直線法或年限平均法Subsidiary pany 子公司Sumoftheyear digits method 年數(shù)綜合法Surplus cash 現(xiàn)金盈余Write off 注銷 記為費(fèi)用七．負(fù)債Adjunct account 附屬賬戶At par 平價(jià)Bonus 獎(jiǎng)金B(yǎng)ook value(carrying value) 賬面價(jià)值Callable bonds 可提前贖回債券Cash discount 現(xiàn)金折扣Cash dividen
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