對(duì)會(huì)計(jì)科目中英文對(duì)照的補(bǔ)充與整理(編輯修改稿)
2025-08-30 03:18 本頁(yè)面
【文章內(nèi)容簡(jiǎn)介】 sinventory原材料存貨Rawmaterialsinventory起運(yùn)地離岸價(jià)格shippingpoint目的地抵岸價(jià)格destination寄銷Consignment寄銷人Consignor承銷人Consignee定期盤存Periodicinventory永續(xù)盤存Perpetualinventory購(gòu)貨Purchase購(gòu)貨折讓和折扣Purchaseallowanceanddiscounts存貨盈余或短缺Inventoryoveragesandshortages分批認(rèn)定法Specificidentification加權(quán)平均法Weightedaverage先進(jìn)先出法Firstin,firstoutorFIFO后進(jìn)先出法Lostin,firstoutorLIFO移動(dòng)平均法Movingaverage成本或市價(jià)孰低法LowerofcostormarketorLCM市價(jià)Marketvalue重置成本Replacementcost可變現(xiàn)凈值Netrealizablevalue上限Upperlimit下限Lowerlimit毛利法Grossmarginmethod零售價(jià)格法Retailmethod成本率Costratio（5）長(zhǎng)期投資長(zhǎng)期投資Longterminvestment長(zhǎng)期股票投資Investmentonstocks長(zhǎng)期債券投資Investmentonbonds成本法Costmethod權(quán)益法Equitymethod合并法Consolidationmethod股利宣布日Declarationdate股權(quán)登記日Dateofrecord除息日Exdividenddate付息日Paymentdate債券面值Facevalue,Parvalue債券折價(jià)Discountonbonds債券溢價(jià)Premiumonbonds票面利率Contractinterestrate,statedrate市場(chǎng)利率Marketinterestratio,Effectiverate普通股CommonStock優(yōu)先股PreferredStock現(xiàn)金股利Cashdividends股票股利Stockdividends清算股利Liquidatingdividends到期日Maturitydate到期值Maturityvalue直線攤銷法StraightLinemethodofamortization實(shí)際利息攤銷法Effectiveinterestmethodofamortization（6）固定資產(chǎn)固定資產(chǎn)PlantassetsorFixedassets原值Originalvalue預(yù)計(jì)使用年限Expectedusefullife預(yù)計(jì)殘?nbsp。Estimatedresidualvalue折舊費(fèi)用Depreciationexpense累計(jì)折舊Accumulateddepreciation帳面價(jià)值Carryingvalue應(yīng)提折舊成本Depreciationcost凈值Netvalue在建工程Constructioninprocess磨損Wearandtear過時(shí)Obsolescence直線法Straightlinemethod（SL）工作量法Unitsofproductionmethod（UOP）加速折舊法Accelerateddepreciationmethod雙倍余額遞減法Doubledecliningbalancemethod（DDB）年數(shù)總和法Sumoftheyearsdigitsmethod（SYD）以舊換新Tradein經(jīng)營(yíng)租賃Operatinglease融資租賃Capitallease廉價(jià)購(gòu)買權(quán)Bargainpurchaseoption（BPO）資產(chǎn)負(fù)債表外籌資Offbalancesheetfinancing最低租賃付款額Minimumleasepayments（7）無形資產(chǎn)無形資產(chǎn)Intangibleassets專利權(quán)Patents商標(biāo)權(quán)Trademarks,Tradenames著作權(quán)Copyrights特許權(quán)或?qū)I(yíng)權(quán)Franchises商譽(yù)Goodwill開辦費(fèi)Organizationcost租賃權(quán)Leasehold攤銷Amortiz
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