财务术语中英文大全祥解.pptVIP

人有了知识，就会具备各种分析能力， 明辨是非的能力。 所以我们要勤恳读书，广泛阅读， 古人说“书中自有黄金屋。 ”通过阅读科技书籍，我们能丰富知识， 培养逻辑思维能力； 通过阅读文学作品，我们能提高文学鉴赏水平， 培养文学情趣； 通过阅读报刊，我们能增长见识，扩大自己的知识面。 有许多书籍还能培养我们的道德情操， 给我们巨大的精神力量， 鼓舞我们前进。 * 起运地离岸价格F.O.B?shipping?point? 目的地抵岸价格F.O.B?destination? 寄销Consignment? 寄销人Consignor? 承销人Consignee? 流动负债Current?liability? 应付帐款Account?payable? 应付票据Notes?payable? 贴现票据Discount?notes? 长期负债一年内到期部分Current?maturities?of?long-term?liabilities? 应付股利Dividends?payable? 预收收益Prepayments?by?customers? 存入保证金Refundable?deposits? 应付费用Accrual?expense? 增值税value?added?tax? 营业税Business?tax? 应付所得税Income?tax?payable? 应付奖金Bonuses?payable? 产品质量担保负债Estimated?liabilities?under?product?warranties? 赠品和兑换券Premiums,?coupons?and?trading?stamps? 或有事项Contingency? 或有负债Contingent?? 或有损失Loss?contingencies? 或有利得Gain?contingencies? 永久性差异Permanent?difference? 时间性差异Timing?difference? 应付税款法Taxes?payable?method? 纳税影响会计法Tax?effect?accounting?method? 递延所得税负债法Deferred?income?tax?liability?method? 九、长期负债 长期负债Long-term?Liabilities? 应付公司债券Bonds?payable? 有担保品的公司债券Secured?Bonds? 抵押公司债券Mortgage?Bonds? 保证公司债券Guaranteed?Bonds? 信用公司债券Debenture?Bonds? 一次还本公司债券Term?Bonds? 分期还本公司债券Serial?Bonds? 可转换公司债券Convertible?Bonds? 可赎回公司债券Callable?Bonds? 可要求公司债券Redeemable?Bonds? 记名公司债券Registered?Bonds? 无记名公司债券Coupon?Bonds? 普通公司债券Ordinary?Bonds? 收益公司债券Income?Bonds? 名义利率，票面利率Nominal?rate? 实际利率Actual?rate? 有效利率Effective?rate? 溢价Premium? 折价Discount? 面值Par?value? 直线法?Straight-line?method? 实际利率法Effective?interest?method? 到期直接偿付Repayment?at?maturity? 提前偿付Repayment?at?advance? 偿债基金Sinking?fund? 长期应付票据Long-term?notes?payable? 抵押借款Mortgage?loan? 十、业主权益 权益Equity? 业主权益Owners?equity? 股东权益Stockholders?equity? 投入资本Contributed?capital? 缴入资本Paid-in?capital? 股本Capital?stock? 资本公积Capital?surplus? 留存收益Retained?earnings? 核定股本Authorized?capital?stock? 实收资本Issued?capital?stock? 发行在外股本Outstanding?capital?stock? 库藏股Treasury?stock? 普通股Common?stock? 优先股Preferred?stock? 累积优先股Cumulative?preferred?stock? 非累积优先股Noncumulative?preferred?stock? 完全参加优先股Fully?participating?preferred?stock? 部