對會計科目中英文對照的補充與整理-資料下載頁
2025-08-03 03:18本頁面
【正文】 股利政策Dividendpolicy宣布日Dateofdeclaration股權(quán)登記日Dateofrecord除息日Exdividenddate股利支付日Dateofpayment現(xiàn)金股利Cashdividend股票股利Stockdividend撥款appropriation（11）財務(wù)報表財務(wù)報表FinancialStatement資產(chǎn)負債表BalanceSheet收益表IneStatement帳戶式AccountForm報告式ReportForm編制（報表）Prepare工作底稿Worksheet多步式Multistep單步式Singlestep（12）財務(wù)狀況變動表財務(wù)狀況變動表中的現(xiàn)金基礎(chǔ)Basis（現(xiàn)金流量表）財務(wù)狀況變動表中的營運資金基礎(chǔ)CapitalBasis（資金來源與運用表）營運資金WorkingCapital全部資源概念A(yù)llresourcesconcept直接:)業(yè)務(wù)Directexchanges正常營業(yè)活動Normaloperatingactivities財務(wù)活動Financingactivities投資活動Investingactivities（13）財務(wù)報表分析財務(wù)報表分析Analysisoffinancialstatements比較財務(wù)報表Comparativefinancialstatements趨勢百分比Trendpercentage比率Ratios普通股每股收益Earningspershareofmonstock股利收益率Dividendyieldratio價益比Priceearningsratio普通股每股帳面價值Bookvaluepershareofmonstock資本報酬率Returnoninvestment總資產(chǎn)報酬率Returnontotalasset債券收益率Yieldrateonbonds已獲利息倍數(shù)Numberoftimesinterestearned債券比率Debtratio優(yōu)先股收益率Yieldrateonpreferredstock營運資本W(wǎng)orkingCapital周轉(zhuǎn)Turnover存貨周轉(zhuǎn)率Inventoryturnover應(yīng)收帳款周轉(zhuǎn)率Accountsreceivableturnover流動比率Currentratio速動比率Quickratio酸性試驗比率Acidtestratio（14）合并財務(wù)報表合并財務(wù)報表Consolidatedfinancialstatements吸收合并Merger創(chuàng)立合并Consolidation控股公司Parentpany附屬公司Subsidiarypany少數(shù)股權(quán)Minorityinterest權(quán)益聯(lián)營合并Poolingofinterest購買合并Combinationbypurchase權(quán)益法Equitymethod成本法Costmethod（15）物價變動中的會計計量物價變動之會計Pricelevelchangesaccounting一般物價水平會計Generalpricelevelaccounting貨幣購買力會計Purchasingpoweraccounting統(tǒng)一幣值會計Constantdollaraccounting歷史成本Historicalcost現(xiàn)行價值會計Currentvalueaccounting現(xiàn)行成本Currentcost重置成本Replacementcost物價指數(shù)Pricelevelindex國民生產(chǎn)總值物價指數(shù)Grossnationalproductimplicitpricedeflator（orGNPdeflator）消費物價指數(shù)Consumerpriceindex（orCPI）批發(fā)物價指數(shù)Wholesalepriceindex貨幣性資產(chǎn)Monetaryassets貨幣性負債Monetaryliabilities貨幣購買力損益Purchasingpowergainsorlosses資產(chǎn)持有損益Holdinggainsorlosses未實現(xiàn)的資產(chǎn)持有損益Unrealizedholdinggainsorlosses現(xiàn)行價值與統(tǒng)一幣值會計Constantdollarandcurrentcostaccounting17 / 17
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