{财务管理财务知识}财务英语术语解释.pdf

{财务管理财务知识}财务 英语术语解释 TABLEOFCONTENTS 目录 Preface 前言…………………………………………………………………………………vii MajorChangesfirstEdition 与第一版的主要变动…………………………………………ix PROFORMABALANCESHEET 示范性资产表……………………………………………1 ASSETS 资产…………………………………………………………………………………3 CurrentAssets 流动资产……………………………………………………………………3 Cashonhand 库存现金……………………………………………………………………3 CashinBanks 银行存款……………………………………………………………………3 FixedDepositsatBank 银行定期存款……………………………………………………3 TradeAccountsReceivable 应收帐款……………………………………………………3 Inventories 存货……………………………………………………………………………4 Prepayments 预付款…………………………………………………………………………5 OtherCurrentAssets 其它流动资产…………………………………………………………5 Investments 投资……………………………………………………………………………6 FixedAssets 固定资产………………………………………………………………………6 DeferredExpenses 递延费用…………………………………………………………………9 SHARECAPITAL,RESERVESLIABILITIES 股本，储备和负债…………………………9 CurrentLiabilities 流动负债………………………………………………………………9 BankOvrdraft 银行透支……………………………………………………………………9 LongTermLiabilityMaturedCurrently 一年以内到期的长期负债………………………9 TradeAccountsPayable 应付帐款…………………………………………………………10 Accruals 应计预提费用……………………………………………………………………10 Provisions 临时备付费用…………………………………………………………………11 ShortTermLoans 短期借款………………………………………………………………11 ProposedDividend 拟分股利………………………………………………………………12 OtherCurrentLiabilities 其它流动负债……………………………………………………12 DeferredLiabilities 递延负债………………………………………………………………12 LongTeamLoans 长期借款…………………………………………………………………12 SHARECAPITAL 股本………………………………………………………………………12 Paid-upCapital 实收股本……………………………………………………………………13 REVENUERESERVES 收益储备……………………………………………………………13 UnappropriatedProfits.未分配利润…………………………………………………………13 1 TABLEOFCONTENTS （Cont’d ）目录(续) CAPITALRESERVES 资本储备………………………………………………………………13 SharePremiumResreve 资本盈余储备……………………………………………………13 AssetRevaluationReserve 资产重估储备…………………………………………………13 OtherReserve 其它储备……………………………………………………………………13 PROFORMAPROFITLOSSSTATEMENT 损益表样本…………………………………14 客房部损益表样本……………………………………………………………………………… PROFORMAROOMSDEPARTMENTPROFITLOSSSTATEMENT………………………15 NOMENCLATURE 专门术语…………………………………………………………………16 STATISTICS