常用財(cái)務(wù)術(shù)語(yǔ)中英文對(duì)照(編輯修改稿)
2024-12-08 07:05 本頁(yè)面
【文章內(nèi)容簡(jiǎn)介】 estment Investment on stocks Investment on bonds Cost method Equity method Consolidation method Declaration date Date of record Exdividend date Payment date Face vale ( Per value ) Discount on bonds Premium on bonds Contract interest rate ( Stated rate ) Market interest ratio ( Effective rate ) Common Stock Preferred Stock Cash dividends 7 股票股利 清算股利 到期日 到期值 直線攤銷(xiāo)法 實(shí)際利息攤銷(xiāo)法 Stock dividends Liquidating dividends Maturity date Maturity value Straightline method of amortization Effectiveinterest method of amortization 六、固定資產(chǎn) 中 文 英 文 固定資產(chǎn) 原值 預(yù)計(jì)使用年限 預(yù)計(jì)殘值 折舊費(fèi)用 累計(jì)折舊 賬面價(jià)值 應(yīng)提折舊成本 凈值 在建工程 磨損 過(guò)時(shí) 直線法 工作量法 加速折舊法 雙倍余額遞減法 年數(shù)總和法 以舊換新 經(jīng)營(yíng)租賃 融資租賃 Plant assets ( Fixed assets ) Original value Expected useful life Estimated residual value Depreciation expense Accumulated depreciation Carrying value Depreciation cost Net value Constructioninprocess Wear and tear Obsolescence Straightline method ( SL ) Unitsofproduction method ( UOP ) Accelerated depreciation method Doubledeclining balance method ( DDB ) Sumoftheyearsdigits method ( SYD ) Trade in Operating lease Capital lease 8 廉價(jià)購(gòu)買(mǎi)權(quán) 資產(chǎn)負(fù)債表外籌資 最低租賃付款額 Bargain purchase option ( BPO ) Offbalancesheet financing Minimum lease payments 七、無(wú)形資 產(chǎn) 中 文 英 文 無(wú)形資產(chǎn) 專(zhuān)利權(quán) 商標(biāo)權(quán) 著作權(quán) 特許專(zhuān)營(yíng)權(quán) 商譽(yù) 開(kāi)辦費(fèi) 租賃權(quán) 攤銷(xiāo) Intangible assets Patents Trademarks ( Trade names ) Copyrights Franchises Goodwill Organization cost Leasehold Amortization 八、流動(dòng)負(fù)債 中 文 英 文 負(fù)債 流動(dòng)負(fù)債 應(yīng)付賬款 應(yīng)付票據(jù) 貼現(xiàn)票據(jù) 長(zhǎng)期負(fù)債一年內(nèi)到期部分 應(yīng)付股利 預(yù)收收益 存入保證金 應(yīng)付費(fèi)用 增值稅 營(yíng)業(yè) 稅 Liability Current liability Account payable Notes payable Discounts notes Current maturities of longterm liabilities Dividends payable Prepayments by customers Refundable deposits Accrual expense Value added tax Business tax 9 應(yīng)付所得稅 應(yīng)付獎(jiǎng)金 產(chǎn)品質(zhì)量擔(dān)保負(fù)債 贈(zèng)品和兌換券 或有事項(xiàng) 或有負(fù)債 或有損失 或有利得 永久性差異 時(shí)間性差異 應(yīng)付稅款法 納稅影響會(huì)計(jì)法 遞延所得稅負(fù)債法 Ine tax payable Bonuses payable Estimated liabilities under product warranties Premiums, coupons and trading stamp
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