【文章內(nèi)容簡介】 in purchase option(BPO)資產(chǎn)負(fù)債表外籌資 Offbalancesheet financing 最低租賃付款額 Minimum lease payments（7）無形資產(chǎn)無形資產(chǎn) Intangible assets專利權(quán) Patents商標(biāo)權(quán) Trademarks, Trade names著作權(quán) Copyrights特許權(quán)或?qū)I權(quán) Franchises商譽(yù) Goodwill開辦費(fèi) Organization cost 租賃權(quán) Leasehold攤銷 Amortization（8）流動(dòng)負(fù)債負(fù)債Liability流動(dòng)負(fù)債 Current liability應(yīng)付賬款 Account payable 應(yīng)付票據(jù) Notes payable貼現(xiàn)票據(jù) Discount notes 長期負(fù)債一年內(nèi)到期部分 Current maturities of longterm liabilities 應(yīng)付股利 Dividends payable預(yù)收蘇益 Prepayments by customers 存入保證金 Refundable deposits應(yīng)付費(fèi)用 Accrual expense增值稅 Value added tax營業(yè)稅 Business tax應(yīng)付所得稅 Ine tax payable應(yīng)付獎(jiǎng)金 Bonuses payable 產(chǎn)品質(zhì)量擔(dān)保負(fù)債 Estimated liabilities under product warranties 贈(zèng)品和兌換券 Premiums, coupons and trading stamps 或有事項(xiàng) Contingency或有負(fù)債 Contingent或有損失 Loss contingencies 或有利得 Gain contingencies永久性差異 Permanent difference 時(shí)間性差異 Timing difference應(yīng)付稅款法 Taxes payable method 納稅影響會(huì)計(jì)法 Tax effect accounting method 遞延所得稅負(fù)債法 Deferred ine tax liability method（9）長期負(fù)債長期負(fù)債 Longterm Liabilities應(yīng)付公司債券 Bonds payable有擔(dān)保品的公司債券 Secured Bonds 抵押公司債券 Mortgage Bonds保證公司債券 Guaranteed Bonds 信用公司債券 Debenture Bonds一次還本公司債券 Term Bonds 分期還本公司債券 Serial Bonds可轉(zhuǎn)換公司債券 Convertible Bonds 可贖回公司債券 Callable Bonds可要求公司債券 Redeemable Bonds 記名公司債券 Registered Bonds無記名公司債券 Coupon Bonds 普通公司債券 Ordinary Bonds收益公司債券 Ine Bonds 名義利率，票面利率 Nominal rate實(shí)際利率 Actual rate 有效利率 Effective rate溢價(jià) Premium折價(jià) Discount 面值 Par value直線法 Straightline method實(shí)際利率法 Effective interest method 到期直接償付 Repayment at maturity提前償付 Repayment at advance 償債基金 Sinking fund長期應(yīng)付票據(jù) Longterm notes payable 抵押借款 Mortgage loan（10）業(yè)主權(quán)益權(quán)益 Equity業(yè)主權(quán)益Owner39。s equity股東權(quán)益 Stockholder39。s equity投入資本 Contributed capital繳入資本 Paidin capital股本 Capital stock 資本公積 Capital surplus留存收益 Retained earnings核定股本 Authorized capital stock實(shí)收資本 Issued capital stock發(fā)行在外股本 Outstanding capital stock庫藏股 Treasury stock普通股 Common stock優(yōu)先股 Preferred stock 累積優(yōu)先股 Cumulative preferred stock非累積優(yōu)先股 Noncumulative preferred stock 完全參加優(yōu)先股 Fully participating preferred stock 部分參加優(yōu)先股 Partially participating preferred stock 非部分參加優(yōu)先股 Nonpartially participating preferred stock 現(xiàn)金發(fā)行 Issuance for cash非現(xiàn)金發(fā)行 Issuance for noncash consideration 股票的合并發(fā)行 Lumpsum sales of stock發(fā)行成本 Issuance cost 成本法 Cost method面值法 Par value method捐贈(zèng)資本 Donated capital盈余分配 Distribution of earnings股利 Dividend股利政策 Dividend policy 宣布日 Date of declaration股權(quán)登記日 Date of record除息日 Exdividend date 股利支付日 Date of payment現(xiàn)金股利 Cash dividend股票股利 Stock dividend撥款 appropriation（11）財(cái)務(wù)報(bào)表財(cái)務(wù)報(bào)表 Financial Statement資產(chǎn)負(fù)債表Balance Sheet收益表 Ine Statement賬戶式 Account Form報(bào)告式 Report Form編制（報(bào)表）Prepare 工作底稿 Worksheet多步式 Multistep單步式Singlestep（12）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)表中的營運(yùn)資金基礎(chǔ) Capital Basis（資金來源與運(yùn)用表）營運(yùn)資金 Working Capital全部資源概念 Allresources concept 直接交換業(yè)務(wù) Direct exchanges正常營業(yè)活動(dòng) Normal operating activities 財(cái)務(wù)活動(dòng) Financing activities投資活動(dòng) Investing activities（13）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（14）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 Consolidationompany附屬公司 Subsidiary panyrest 權(quán)益聯(lián)營合并 Pooling of interestby purchase 權(quán)益法 Equity methodd控股公司 Parent c少數(shù)股權(quán) Minority inte購買合并 Combination成本法 Cost metho第四篇：物流常用名詞中英文對照物流常用名詞中英文對照alternate tiers row pattern交錯(cuò)碼放AGV無人搬運(yùn)車anchoring膨脹螺絲AS/RS(Automatic Storage Retrieval System)自動(dòng)存取機(jī)/系統(tǒng) 自動(dòng)存取倉儲(chǔ)系統(tǒng) 自動(dòng)倉庫系統(tǒng)assembly packaging集合包裝average inventory平均存貨battery電瓶beam橫撐，橫梁belt conveyor皮帶式輸送機(jī)（帶）block pattern row pattern整齊碼放bonded warehouse國際物流中心保稅倉庫brick pattern砌磚式碼放buffer stock 緩沖儲(chǔ)備cantilever shalving懸臂架cargo freight貨物carrying搬運(yùn)chain conveyor鏈條式輸送機(jī)（帶）charger充電機(jī)cold chain system冷凍鏈系統(tǒng)mon carrier 公共承運(yùn)人consolidation裝運(yùn)整合container terminal集裝箱中轉(zhuǎn)站contract carrier 契約承運(yùn)人contract logistics契約物流counterbalance truck平衡式電動(dòng)(柴油、電動(dòng)、瓦斯)堆高機(jī)cycle inventory周期存貨delivery配送depalletizer托盤拆垛機(jī)devanning拆箱diagonal bracing斜撐dock leveller月臺調(diào)整板dock shelter月臺門封(充氣式,非充氣式)doubledeep pallet racking雙層深式重型物料鋼架drivein pallet racking直入式重型物料鋼架dry cargo干貨dunnage填充electronic data interchange電子資料交換EDIexport processing zone加工出口區(qū)fill rate供應(yīng)比率floor utilization percentage地面面積利用率flow(dynamic)racking重型流力架flow(dynamic)rack shelving 輕型(料盒、紙箱)流力架forklift truck 叉車fourway reach truck四向式電動(dòng)堆高機(jī)frame 支柱組frame feet腳底板frame joint柱連桿freight container貨物集裝箱general cargo一般貨物hand pallet truck油壓拖板車horizontal bracing橫撐industrial door 工業(yè)門industrial vehicle工業(yè)車輛intermodal transport