會計英語專業(yè)相關(guān)詞匯-資料下載頁
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【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Private pany 私營有限公司Public pany 公眾有限公司Reserve accounts 儲備帳Shares 股份Bonus shares 紅股40 purchase of existing partnership and sole traders’ businessBusiness purchase 商業(yè)收購Goodwill on purchase 收購商譽Capital reserve on purchase 收購負商譽/資本儲備Amalgamation 合并41 cash flow statements: an introductionCash flow statement 現(xiàn)金流量表Operating activities 經(jīng)營業(yè)務(wù)Returns on investments and servicing of finance 投資回報及融資成本Taxation 稅項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 酸性測驗比率Creditors: purchases ratio 應(yīng)付帳款比率Current ratio 流動比率Debtor: sales ratio 應(yīng)收帳款比率Fixed expenses 固定費用Gearing 借貸比率Liquidity ratios 既時還債比率Return on capital employed 投資回報率Return on owners’ equity 股東資金回報率Variable expenses 變動支出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 實際資本保全14 / 14
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