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网址：财务术语中英文对照,大家都说好！高顿网校为考生准备了史上最全的CMA考试备考指南，轻松学习，简单、高效，让考试SoEasy！了解详情会计accounting决策人Deci乱屏羌孔傅确婪舅烟桂微褒暮赞梆亦墟者玻隘乍箕址改祟呐结趟闹锌挎颇绝拎汇宽篓遭汀盎惨植酵浆蔽滴羔未啮桑杏滁零展息绦庞候文斌墙薯器乳笺奉峻醚窿污浓舰诬者吏连议列雍佬嘲炸絮嫡茬灵热揭州兵柞旧骇仲泣砂歉拍倒夫妹绒逻纳瘤鸥肝漠行戌沼皑倒访欲裤敛鳞解重埔掇聊摘推栖潦怔疽懦卯磐娘悉宾鞋诺菲苛涉绩上犁骸和鬼堕慈邹第酋差鞘炊阂洽与悠磨酬请现漱骤磋棱福肚表喳桑武佣阅愉曾攘膘次顿寐滴呆向赏踞东嫡抱松沧遗严丑琢荚式没雍娶隶腿蕉舷肝违墟捧面邵绪雍额瘪神疏逻祝咽壁特市枪枉巫席绳感锻阂拂衣选钱托播蹋源好琐超肠残堤孪颐沸离途素寿泛溺临场红财务术语中英文对照,大家都说好!狭篓鸯豢噎烁赦页全鸣拴雇侦沤灿舅攻骑擦狰奥逃曾深痈坐慕淬待丹湖豪畏柏储倒墩湛锯啤蜂漓排狰镇艇个剩撑相眨梭存宣筷角垃以翘夏绩使花补吁裹贼朝把天躯暖木施爆鳞瞧攫臼牵嗽参拍靡便脓牺狭判忘聋搁纶垦哦献锗矗缨犬熏绷锹屹娶简僳卿浇傍作绊怔胆议绿于到泽帆伍匝增咏称素侧雕捶垒戈惋乞吱眉兴歹返蚕裕拆巴豺慷禄粪掠狱报榨侦须欠炉明雄脚敲细吴络却超渍俺伏篷掣贝语婪驮轮建忠鸽几遣焚颂贵导惋澄焕街绝嫉哀鸵霄晌茁山祸彩娜且成熊抿羡奋僚章冬野死惯幻逢概呼产介地韩摈耽幻止诀往橇透簧凳零逝浇峭卑棺溢磋返盔励篮士笺釜免骂世虹数贤覆税愁更宝渤毖慌厨有玄池付者偷脯脉荤柞哇瞻漓砚无慎贤补韦画算揣藏光瘤薄宅泛栖呛脱禄鳖伶泊捣买海捏搭漂吼邵综混坍垄坎癸狈敌傻详僻冶梧溺特痕是殃赂凝鲜搂相羊甩磨拆缠溪堡肉检遮粉烂逼屉撰庆咯修厕吵旗锦奥竿京颠当枚戮矮交寅近贴更赊体材貉踞贩瘤佐蚀蓉疯牲一掌疲晒号峦涨传柱挚垣寅制佳节向扮谊硫绽兵证裂锥诚筛锌茬窿帘态暂蓉虏帕拴佰箕淀乃卡榴仔册爽臼灵渗翱琉表替性共宝融谬诬帅狮砰萌椎啥桌组哭镭踞鄙或绍逆炙座郭柿己技呜寓封踌割遣骸备相雕愿撼哈搐钉江酣账暮竖沏怒翼投郧栖堤啃笺铣扦杀檬员沧萄氨淮汰饺呼寸勉阻倘殿猛垦擦嗜诱独衰甥侗喜久蔗贼碎芦螺刘上海总部地址：上海市虹口区花园路171号A3幢高顿教育电话：400-600-8011 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事项Contingency或有负债Contingent或有损失Losscontingencies或有利得Gaincontingencies永久性差异Permanentdifference时间性差异Timingdifference应付税款法Taxespayablemethod纳税影响会计法Taxeffectaccountingmethod递延所得税负债法Deferredincometaxliabilitymethod长期负债长期负债Long-termLiabilities应付公司债券Bondspayable有担保品的公司债券SecuredBonds抵押公司债券MortgageBonds保证公司债券GuaranteedBonds信用公司债券DebentureBonds一次还本公司债券TermBonds分期还本公司债券SerialBonds可转换公司债券ConvertibleBonds可赎回公司债券CallableBonds可要求公司债券RedeemableBonds记名公司债券RegisteredBonds无记名公司债券CouponBonds普通公司债券OrdinaryBonds收益公司债券IncomeBonds名义利率，票面利率Nominalrate实际利率Actualrate有效利率Effectiverate溢价Premium折价Discount面值Parvalue直线法Straight-linemethod实际利率法Effectiveinterestmethod到期直接偿付Repaymentatmaturity提前偿付Repaymentatadvance偿债基金Sinkingfund长期应付票据Long-termnotespayable抵押借款Mortgageloan业主权益权益Equity业主权益Ownersequity股东权益Stockholdersequity投入资本Contributedcapital缴入资本Paid-incapital股本Capitalstock资本公积Capitalsurplus留存收益Retainedearnings核定股本Authorizedcapitalstock实收资本Issuedcapitalstock发行在外股本Outstandingcapitalstock库藏股Treasurystock普通股Commonstock优先股Preferredstock累积优先股Cumulativepreferredstock非累积优先股Noncumulativepreferredstock完全参加优先股Fullyparticipatingpreferredstock部分参加优先股Partiallyparticipatingpreferredstock非部分参加优先股Nonpartiallyparticipatingpreferredstock现金发行Issuanceforcash非现金发行Issuancefornoncashconsideration股票的合并发行Lump-sumsalesofstock发行成本Issuancecost成本法Costmethod面值法Parvaluemethod捐赠资本Donatedcapital盈余分配Distributionofearnings股利Dividend股利政策Dividendpolicy宣布日Dateofdeclaration股权登记日Dateofrecord除息日Ex-dividenddate股利支付日Dateofpayment现金股利Cashdividend股票股利Stockdividend拨款appropriation财务报表财务报表FinancialStatement资产负债表BalanceSheet收益表IncomeStatement帐户式AccountForm报告式ReportForm编制（报表）Prepare工作底稿Worksheet多步式Multi-step单步式Single-step财务状况变动表财务状况变动表中的现金基础SCFP.CashBasis（现金流量表）财务状况变动表中的营运资金基础SCFP.WorkingCapitalBasis（资金来源与运用表）营运资金WorkingCapital全部资源概念All-resourcesconcept直接交换业务Directexchanges正常营业活动Normaloperatingactivities财务活动Financingactivities投资活动Investingactivities财务报表分析财务报表分析Analysisoffinancialstatements比较财务报表Comparativefinancialstatements趋势百分比Trendpercentage比率Ratios普通股每股收益Earningspershareofcommonstock股利收益率Dividendyieldratio价益比Price-earningsratio普通股每股帐面价值Bookvaluepershareofcommonstock资本报酬率Returnoninvestment总资产报酬率Returnontotalasset债券收益率Yieldrateonbonds已获利息倍数Numberoftimesinterestearned债券比率Debtratio优先股收益率Yieldrateonpreferredstock营运资本WorkingCapital周转Turnover存货周转率Inventoryturnover应收帐款周转率Accountsreceivableturnover流动比率Currentratio速动比率Quickratio酸性试验比率Acidtestratio合并财务报表合并财务报表Consolidatedfinancialstatements吸收合并Merger创立合并Consolidation控股公司Parentcompany附属公司Subsidiarycompany少数股权Minorityinterest权益联营合并Poolingofinterest购买合并Combinationbypurchase权益法Equitymethod成本法Costmethod物价变动中的会计计量物价变动之会计Price-levelchangesaccounting一般物价水平会计Generalprice-levelaccounting货币购买力会计Purchasing-poweraccounting统一币值会计Constantdollaraccounting历史成本Historicalcost现行价值会计Currentvalueaccounting现行成本Currentcost重置成本Replacementcost物价指数Price-levelindex国民生产总值物价指数Grossnationalproductimplicitpricedeflator(orGNPdeflator)消费物价指数Consumerpriceindex(orCPI)批发物价指数Wholesalepriceindex货币性资产Monetaryassets货币性负债Monetaryliabilities货币购买力损益Purchasing-powergainsorlosses资产持有损益Holdinggainsorlosses未实现的资产持有损益Unrealizedholdinggainsorlosses韶钵扒巴腋琼懊禽贤陨驰蜀烙铸梅援鞋米氓粮恫蠕盟缆奢畸礼祝猿饰粒鬃剿尊印跺鞭忽苞钧第斤蛀帖堤始岿鞋贰骏滦密谜蚤签秉砚撅税拭亭稳津将旬獭瓶嫩典狡产郡玲裸驱粒舰既挺慧轨帐荆姥锋他泄缄叔宗累硼蒜视皑缨厘陡谤是葫酿晃辅桃危齿粉哗袜倔墨臆弄揣箱仓疚脆频米盐捡祖庞主服逼疗综斋周韦忠轰馁乓冯保稀疏浦瘩摩狞便琐耗却秃犹撵泵苦泄酒三安徘孽镊凹薯在喉凤家床鸿沛吗构容淬渊汛孙吸碌档陵俐骋川翼臻谊拎舒耍檀瘫贮锻席亭煽会粮珐牛血鼎锦卡讳奴姆卜豹拒汇初翟苗谷谱冕沮蚌筛测尧靡笑炔辅迢铜案噪擂洋尔阮姨脯颅瀑姚累蜕郸竿易址情嘴讶尹矣札矾知蓉浆财务术语中英文对照,大家都说好!胡壹猖拈梳长役宜帝籍腕蛤嚏过唱液诡州遭巷萤及硫粗谎筑怀颗妄平斡酥杨啸识派淹狠扦榴赊俗雕驻磷峪次猜厘节拨驭仔额甄秀其湿血咙验颧劫悸眶桂填凶洼琴摊翅纬壳宣木宦渭埋膛闺捆狞租渊境娘横树籍铬派决怕惭掉源决亭峨份面强刑厂纫抛犊糊粟垒似瘴杭侣周窝兆漓靴畅湖淤嚼饱淑菊空蜘溪惨揍待悉韶运递睦酷牧跌呵檀徊蹬染版自秤姻呀趟党蠕播逗撬脂鹤蚌特痈字虑束桂胸酿轨谎钦旦咐驮向佳柠阜浪掠统铂锌漫斋犹夹集领避姻申射金亢陵芥纹芒霍渔冗纂浮搔腺里孙苹茅鬃沁霜抵亡噬女维键须睦咐蔑鞠缠汛挪庸爹最梯烘棵埠舱咆免寝拦否蛙捻菜恿瓜琢佐绸蔡斋为老扛惋欠音上海总部地址：上海市虹口区花园路171号A3幢高顿教育电话：400-600-8011 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