chapter 1 assets: things owned by a business which carried a value,they can be considered as economic resources, providi ...
金融英语 网络资源 Freekaoyan.com 2008-04-11CHAPTER 2Purchases in accounting means the purchase of those goods which the firm buys,and the main objective is to sell ...
金融英语 网络资源 Freekaoyan.com 2008-04-11chapter 3 accounting and accounting cyclesaccounting is the process of providing quantitative information about business ...
金融英语 网络资源 Freekaoyan.com 2008-04-11chapter 4 accounting principlesbusiness entity assumption 1. economic events can be identified with a particular unit of ...
金融英语 网络资源 Freekaoyan.com 2008-04-11chapter 6 accounting procedures for asset and liabilities imprest system it implies a fixed amount of cash, a float is s ...
金融英语 网络资源 Freekaoyan.com 2008-04-11chapter 5 accounting for trading companiescredit memo (credit note)---------sales returndebit memo--------purchase retur ...
金融英语 网络资源 Freekaoyan.com 2008-04-11chapter 14 cost concepts relating to decision making relevant cost relevant costs are those expected future costs that d ...
金融英语 网络资源 Freekaoyan.com 2008-04-11chapter 12 absorption costing and marginal costinginventory costing methodstwo major methods of inventory costing are ab ...
金融英语 网络资源 Freekaoyan.com 2008-04-11估计使用年期 estimated useful life估值师 valuer估值报告 valuation report低收费经纪 discount broker低于面值 below par低于 ...
金融英语 网络资源 Freekaoyan.com 2008-04-11每股有形资产净值 net tangible assets per share每股盈利 earnings per share (EPS)每股资产净值 net asset value per share没有 ...
金融英语 网络资源 Freekaoyan.com 2008-04-11股东权益 equity interest股东权益小组【证监会】 Shareholders Group 【SFC】股息率 dividend yield股息单 dividend warrant股票 ...
金融英语 网络资源 Freekaoyan.com 2008-04-11抵押债项 secured debts抵押证券 asset-backed securities (ABS)抵销 set off拆骨专家 asset stripper拆卖资产 asset stripping招 ...
金融英语 网络资源 Freekaoyan.com 2008-04-11指数加权移动平均方法 exponentially-weighted moving average指数套戥 index arbitrage指数参与单位 index participation unit指 ...
金融英语 网络资源 Freekaoyan.com 2008-04-11保证金 margin保证金客户 margin client保证金保险范围比率 margin coverage ratio保证金借贷活动 margin financing保证金价值 m ...
金融英语 网络资源 Freekaoyan.com 2008-04-11重组 reorganisation重置成本 replacement cost重复认购 multiple application重整账目 restatement of accounts限制通知书 rest ...
金融英语 网络资源 Freekaoyan.com 2008-04-11财政部【中国内地】 Ministry of Finance【Mainland China】《财政资源规则》 Financial Resources Rules财务申报 financial rep ...
金融英语 网络资源 Freekaoyan.com 2008-04-11香港证券学会 Hong Kong Securities Professionals Association并购活动* mergers and acquisitions仓 position个人大股东具报书 ...
金融英语 网络资源 Freekaoyan.com 2008-04-11Statement of cash flow 现金流量表 Statement of financial position 财务状况表 Tax accounting 税务会计 Accounting equat ...
金融英语 网络资源 Freekaoyan.com 2008-04-11Account 帐户 Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注 ...
金融英语 网络资源 Freekaoyan.com 2008-04-11财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公 ...
金融英语 网络资源 Freekaoyan.com 2008-04-11偿债基金 Sinking fund 定额备用金 Imprest petty cash 支票 Check(cheque) 银行对帐单 Bank statement 银行存款调节表 Ba ...
金融英语 网络资源 Freekaoyan.com 2008-04-11客观性原则 Objective Principle 一致性原则 Consistent Principle 可比性原则 Comparability Principle 重大性原则 Material ...
金融英语 网络资源 Freekaoyan.com 2008-04-11absorption account 费用或成本分摊帐户, 附属帐abstract account 摘要[月计]帐户account in arrear 积欠account in bankruptcy ...
金融英语 网络资源 Freekaoyan.com 2008-04-11book account 帐面借贷科目; 往来帐户branch accounts 联行帐, 支店(分店)帐户, 分类帐,branch control account 分支机构统制帐户 ...
金融英语 网络资源 Freekaoyan.com 2008-04-11 cost applied account 实支成本帐户, 实支费用帐 cost incurred account 已发生成本帐户, 实际费用帐户 cost of sales account ...
金融英语 网络资源 Freekaoyan.com 2008-04-11 fiduciary account 托管户 final accounts 决算帐户, 期末帐单, 总结性报告; 结论 financial assets and liabilities accounts ...
金融英语 网络资源 Freekaoyan.com 2008-04-11 interest account 利息帐户interest-bearing check account 有息[计息]支票户inter-fund account 基金间往来帐户intermediate a ...
金融英语 网络资源 Freekaoyan.com 2008-04-11 office building account 营业用房屋帐office expenses account 办公费帐offset account 抵销帐户offset against accounts 帐款 ...
金融英语 网络资源 Freekaoyan.com 2008-04-11 reckon accounts 结帐, 算帐reconciliation account 调节[协调]帐户reconciling bank account 核对银行存款帐户, 调节银行存款帐 ...
金融英语 网络资源 Freekaoyan.com 2008-04-11 sundries personal account 各种人名帐目sundry account 杂项帐户supplementary account 补充帐单surplus account 盈余滚存帐户 ...
金融英语 网络资源 Freekaoyan.com 2008-04-11 ledger 分类帐,分户帐,总帐,总帐户 abstract ledger 摘要分类帐 acceptance ledger 承兑票据分类帐 account payable ledger 应 ...
金融英语 网络资源 Freekaoyan.com 2008-04-11 factory expense ledger 制造费用分类帐 finished goods ledger 制成品分户帐 finished parts ledger 制成零配件分类帐 finishe ...
金融英语 网络资源 Freekaoyan.com 2008-04-11 plant ledger 工厂资产分类帐 private ledger 秘密总帐; 机密分类帐; 机要分类帐 profit and loss ledger 损益分类帐 progressi ...
金融英语 网络资源 Freekaoyan.com 2008-04-11- 金融英语 网络资源 Freekaoyan.com 2008-04-11
combined statement of cash receipts and disbursement 现金收支汇总表combined statement of income and earned surplus 损益 ...
金融英语 网络资源 Freekaoyan.com 2008-04-11 profit commission statement 纯益手续费帐单projected financial statement 预编财务报表projected income statement 预计损益 ...
金融英语 网络资源 Freekaoyan.com 2008-04-11 distribution statement 发行说明(即在技术文件的封面或扉页上, 说明文件的密级、发行控制范围等内容)distribution statement o ...
金融英语 网络资源 Freekaoyan.com 2008-04-11 statement of claim in arbitration proceedings 仲裁程序中提出的申请statement of claim or defence relating to the substan ...
金融英语 网络资源 Freekaoyan.com 2008-04-11 acceptance draft 承兑汇票accommodation draft 通融汇票arrival draft 到货汇票(货到后提示的汇票)bank draft 银行汇票bank de ...
金融英语 网络资源 Freekaoyan.com 2008-04-11 false bill 假票据fictitious bill 假票据finance bill 融通票据, 融通汇票fine trade bill 优等贸易票据fixed bill 定期汇票, ...
金融英语 网络资源 Freekaoyan.com 2008-04-11 acceptance bill 承兑汇票accommodation bill 通融票据accommodation note 通融票据accommodation paper 通融票据account bill ...
金融英语 网络资源 Freekaoyan.com 2008-04-11 despatch [dispatch] note 包裹发递单discounted notes 贴现票据dishonored notes 拒付的票据documentary promissory note 跟单 ...
金融英语 网络资源 Freekaoyan.com 2008-04-11 wage bill 工资单watch bill 值班表bill of adventure 【商】自冒风险运单bill of clearance 出港报表bill of debt 期票bill o ...
金融英语 网络资源 Freekaoyan.com 2008-04-11 income 收入, 所得, 收益absolute income 绝对收入accounting income 会计所得[收入]accumulated income 累计收入, 收入滚存act ...
金融英语 网络资源 Freekaoyan.com 2008-04-11 realized income 已实现利益, 实际收入recurring income 经常性收入, 续生收入regular income 固定收入reinvested income 再投资 ...
金融英语 网络资源 Freekaoyan.com 2008-04-11 gross investment income 投资毛收入gross national income 国民总收入household income 家庭收入household property income 个 ...
金融英语 网络资源 Freekaoyan.com 2008-04-11 public revenues 国库[财政]收入public health revenue 公共卫生收入quasi-private revenue 准私有经济收入quasi-public revenu ...
金融英语 网络资源 Freekaoyan.com 2008-04-11 yearly income 岁入, 年度收入income from immovable property 不动产收入income to net worth 纯益与资本净值比revenue 财政收 ...
金融英语 网络资源 Freekaoyan.com 2008-04-11 a blank cheque 空白支票; a crossed cheque (只通过银行收款的)画线支票altered cheque 更改支票antedated cheque 日期提前支票 ...
金融英语 网络资源 Freekaoyan.com 2008-04-11 marked cheque 保付支票matured cheque 到期支票memorandum cheque 预填日期用以到时偿还债务的支票not negotiable cheque 不流 ...
金融英语 网络资源 Freekaoyan.com 2008-04-11