財(cái)務(wù)會(huì)計(jì)英漢對(duì)照詞匯表-在線瀏覽
2024-09-09 00:10本頁面
【正文】 ion method 存貨計(jì)價(jià)方法lastin, firstout method (LIFO) 后進(jìn)先出法loss on inventory shortage 存貨短缺損失lower of cost or market rule (LCM) 成本與市價(jià)孰低原則manufacturing enterprise 制造業(yè)企業(yè)merchandise n. 商品，存貨merchandise on account 賒銷商品merchandising enterprise 商業(yè)企業(yè)net realizable value 可變現(xiàn)凈值net purchases 購貨凈額net sales 銷貨凈額preceding year 以前年度periodic inventory system 定期盤存制perpetual inventory system 永續(xù)盤存制physical inventory 實(shí)地盤存physical inventory system 實(shí)地盤存制purchases account 購貨帳戶purchases discount 購貨折扣purchase invoice 購貨發(fā)票purchases returns and allowances 購貨退回及折讓rate of gross profit 毛利率ratio of cost to selling retail price 成本與銷售價(jià)格之比raw materials 原材料receivables 應(yīng)收款項(xiàng)replacement cost 重置成本retail business 零售企業(yè)retail inventory method 零售價(jià)格法retail price 零售價(jià)格specific identification method 個(gè)別辨認(rèn)法subsidiary record 明細(xì)記錄taking a physical inventory 存貨的盤點(diǎn)transportationin 購貨運(yùn)費(fèi)vendor n. 賣主weighted average cost 加權(quán)平均成本weighted average method 加權(quán)平均法weighted average unit cost 加權(quán)平均單位成本6固定資產(chǎn)aboveaverage return 超常收益accelerated depreciation 加速折舊accumulated amortization 累計(jì)攤銷accumulated depletion 累計(jì)損耗accumulated depreciation 累計(jì)折舊acquisition n. 獲取，獲得allocation n. 分配amortize v. 攤銷book value 帳面值brand name 品牌名稱capital expenditure 資本性支出capitalize v. 資本化carrying value 帳面凈值cash flow 現(xiàn)金流parable 可比的，有可比性的conservatively adv. 保守地contraasset account 資產(chǎn)對(duì)沖帳戶copyright n. 版權(quán)，專利權(quán)decliningbalance method 余額遞減（折舊）法deplete v. 損耗，用盡depreciable cost 可供折舊成本depreciation n. 折舊depreciation expense 折舊費(fèi)depreciation rate 折舊率deterioration 惡化，磨損disposal n. 丟棄，處置doubledecliningbalance method 雙倍余額遞減（折舊）法expensing n. 費(fèi)用化fair market value 公平市價(jià)federal government 聯(lián)邦政府Financial Accounting Standards Board (FASB) 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)（美國）financial reporting 財(cái)務(wù)報(bào)告franchise n. 專營權(quán)，專賣權(quán)freight charge 運(yùn)輸費(fèi)generally accepted accounting principles 通用會(huì)計(jì)準(zhǔn)則goodwill n. 商譽(yù)incidental cost 附加成本ine tax 所得稅installment plan 分期付款協(xié)議intangible asset 無形資產(chǎn)interest charge 利息費(fèi)用lifespan 生命期，生命周期longlived asset 長期資產(chǎn)natural resource 自然資源net identifiable asset 可確認(rèn)凈資產(chǎn)noncurrent adj. 非流動(dòng)性的normal return 一般回報(bào)note payable 應(yīng)付票據(jù)obsolescence 過時(shí)，淘汰on due 到期patent n. 專利，專利權(quán)physical substance 實(shí)物形態(tài)plant asset 長期資產(chǎn)prepaid expense 預(yù)付費(fèi)用present value 現(xiàn)值property, plant amp。 equipment 固定資產(chǎn)research and development cost 研究開發(fā)成本residual value 殘值revenue expenditure 收益性支出round v. 四舍五入sales tax 銷售稅，消費(fèi)稅salvage value 殘值straightline
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