會(huì)計(jì)英語(yǔ)專業(yè)相關(guān)詞匯-資料下載頁(yè)
2025-04-03 23:24本頁(yè)面
【正文】 股息Limited pany 有限公司Ordinary shares 普通股Preference shares 優(yōu)先股Preliminary expenses 開辦費(fèi)Private pany 私營(yíng)有限公司Public pany 公眾有限公司Reserve accounts 儲(chǔ)備帳Shares 股份Bonus shares 紅股40 purchase of existing partnership and sole traders’ businessBusiness purchase 商業(yè)收購(gòu)Goodwill on purchase 收購(gòu)商譽(yù)Capital reserve on purchase 收購(gòu)負(fù)商譽(yù)/資本儲(chǔ)備Amalgamation 合并41 cash flow statements: an introductionCash flow statement 現(xiàn)金流量表Operating activities 經(jīng)營(yíng)業(yè)務(wù)Returns on investments and servicing of finance 投資回報(bào)及融資成本Taxation 稅項(xiàng)Investing activities 投資業(yè)務(wù)Financing 融資42 introduction to accounting ratios Margin 毛利Markup 加成Stockturn 存貨周轉(zhuǎn)43 an introduction to the analysis and interpretation of accounting statement Acid test ratio 酸性測(cè)驗(yàn)比率Creditors: purchases ratio 應(yīng)付帳款比率Current ratio 流動(dòng)比率Debtor: sales ratio 應(yīng)收帳款比率Fixed expenses 固定費(fèi)用Gearing 借貸比率Liquidity ratios 既時(shí)還債比率Return on capital employed 投資回報(bào)率Return on owners’ equity 股東資金回報(bào)率Variable expenses 變動(dòng)支出Contingencies 偶然性事件44 accounting theoryInductive approach 歸納法Normative approach 正常法Money capital maintenance 貨幣資本保全Real capital maintenance 實(shí)際資本保全14 / 14
外語(yǔ)相關(guān)推薦
鄂ICP備17016276號(hào)-1