会计英语大全.docxVIP

会计英语 会计英语 5 PAGE PAGE 1 / 7 Glossary Lesson 4 Liabilities 第四课 负债 Contingency 或有事项Contingent 或有的contingent asset 或有资产contingent Liability 或有负债Coupon 息票 Current liability 流动负债 Discount 折 价effective yield 有效利率face value 面值interest 利息 Liability 负债 loss contract亏损合同Market rate 市场利率nominal rate 名义利率 Off-Balance-Sheet Financing表外融资 Operating Leases经营租赁Capital leases 融资租赁par 面值 pending litigation 未决诉讼 Premium 溢价 principal 本金 virtually certain 基本确定 Topic outline current liabilities noncurrent liabilities contingencies debt restructuring current liabilities Current liabilities are o“bligations who