大学商务英语总结.docxVIP

???? ?? ?? ?? ????? ?? ???? ?? ?? ?? ????? ?? ?? 术语翻译： 1、复式记账??double-entry?bookkeeping 2、会计循环??accounting?cycle 3、财务报表??financial?statement 4、会计恒等式??accounting?equation 5、留存收益 retained??earning 6、净利润\净损失??net?income/?net?loss 7、原始凭证 source?document 8、日记账（普通\特种）?general?/?special?journal 9、分类账（总\明细）?general?/subsidiary?ledger 10、试算平衡表??trial?balance 11、调整分录 adjusting?entries 12、财务报表附注?notes?to?the?financial?statements 13、权益融资?equity?financing 14、债务融资?debt?financing 15、financial?and?security?institution?金融和证券机构 16、Accounting?Standards?For?Business?Enterprise??企业会计准则 17、短期偿债能力??short-term?liquidity 18、长期偿债能力??long-term?solvency 19、资本结构?capital?structure 20、坏账准备?provision?for?bad?debts 21、融资租入固定资产??fixed?assets?financed?by?leasing 22、流动负债??current?liabilities 23、construction?in?progress?在建工程 24、goods?in?process?在产品 25、deferred?tax?on?debit/credit?递延税款/借款??款项 26、accounts?payable?应付账款 27、notes?receivable?应收票据 28、advances?from?customers?预收账款 29、paid-in?capital?实收资本 30、capital?reserve?资本公积 31、surplus?reserve?盈余公积 32、undistributed?profit??未分配利润 33、accrual-based?accounting?权责发生制 34、cash-based?accounting?现金收付制 35、先进先出法（FIFO）?first?in?first?out 36、后进先出法?（LIFO）?last?in?first?out 37、加权平均法??weighted?average 38、成本与市价孰低法（LCM）?lower?of?cost?and?market 39、lower?of?the?carrying?amount?and?recoverable?amount?可收回金额与账面金额孰 低 40、成本法?cost?method 41、权益法?equity?method 42、issue?a?bond?at?a?premium/discount?折价/溢价发行 43、本金?principal 44、（债券的）票面价值??face?value 45、残值??residual?value 46、累计折扣?accumulated?depreciation 47、销售退回?return?of?sales 48、销售折让?sales?allowance 49、销售折扣?sales?discount 50、计划成本法?planned?costing 51、定额成本法?norm?costing 52、成本差异?cost?variance 53、营业外支出?non-operating?expense 54、所得税?income?tax 55、投资损失（收益）?investment?loss（?profit） 56、ROA??资产收益率 57、ROE??投资报酬率 58、ROI??投资收益率 59、P/E?ratio?每股市价/每股盈余 60、M/B?value?市场价值与账面价值的比例 61、EPS?每股盈余 62、working?capital?营运资本 63、EBIT??息税前利润 64、capital?gains?资本利得 65、market?equilibrium?市场均衡 66、CAPM?资本资产定价模型??capital?assets?pricing?model 67、capital?cost?资本成本 68、贴现率??