常用財務術(shù)語中英文對照-展示頁
2024-11-14 07:05本頁面
【正文】 estment Investment on stocks Investment on bonds Cost method Equity method Consolidation method Declaration date Date of record Exdividend date Payment date Face vale ( Per value ) Discount on bonds Premium on bonds Contract interest rate ( Stated rate ) Market interest ratio ( Effective rate ) Common Stock Preferred Stock Cash dividends 7 股票股利 清算股利 到期日 到期值 直線攤銷法 實際利息攤銷法 Stock dividends Liquidating dividends Maturity date Maturity value Straightline method of amortization Effectiveinterest method of amortization 六、固定資產(chǎn) 中 文 英 文 固定資產(chǎn) 原值 預計使用年限 預計殘值 折舊費用 累計折舊 賬面價值 應提折舊成本 凈值 在建工程 磨損 過時 直線法 工作量法 加速折舊法 雙倍余額遞減法 年數(shù)總和法 以舊換新 經(jīng)營租賃 融資租賃 Plant assets ( Fixed assets ) Original value Expected useful life Estimated residual value Depreciation expense Accumulated depreciation Carrying value Depreciation cost Net value Constructioninprocess Wear and tear Obsolescence Straightline method ( SL ) Unitsofproduction method ( UOP ) Accelerated depreciation method Doubledeclining balance method ( DDB ) Sumoftheyearsdigits method ( SYD ) Trade in Operating lease Capital lease 8 廉價購買權(quán) 資產(chǎn)負債表外籌資 最低租賃付款額 Bargain purchase option ( BPO ) Offbalancesheet financing Minimum lease payments 七、無形資 產(chǎn) 中 文 英 文 無形資產(chǎn) 專利權(quán) 商標權(quán) 著作權(quán) 特許專營權(quán) 商譽 開辦費 租賃權(quán) 攤銷 Intangible assets Patents Trademarks ( Trade names ) Copyrights Franchises Goodwill Organization cost Leasehold Amortization 八、流動負債 中 文 英 文 負債 流動負債 應付賬款 應付票據(jù) 貼現(xiàn)票據(jù) 長期負債一年內(nèi)到期部分 應付股利 預收收益 存入保證金 應付費用 增值稅 營業(yè) 稅 Liability Current liability Account payable Notes payable Discounts notes Current maturities of longterm liabilities Dividends payable Prepayments by customers Refundable deposits Accrual expense Value added tax Business tax 9 應付所得稅 應付獎金 產(chǎn)品質(zhì)量擔保負債 贈品和兌換券 或有事項 或有負債 或有損失 或有利得 永久性差異 時間性差異 應付稅款法 納稅影響會計法 遞延所得稅負債法 Ine tax payable Bonuses payable Estimated liabilities under product warranties Premiums, coupons and trading stamp
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