会计英语6：投资与有价证券术语及分类.pptxVIP

investmentChapter10marketablesecurities

1.GlossaryAvailable-for-sale可供出售Consolidate合并consolidation/consolidatedfinancialstatementsControl控制Debtsecurities债务证券Derivative衍生品options,futures,swapsEquitysecurities权益性证券FinancialAsset金融资产

1.GlossaryHeld-to-maturity持有至到期(usuallydebtsecurities)Investee被投资人Lessee/lessorIssuer发行方Repurchase回购post-amortizationcost摊余成本Security有价证券Significantinfluence重大影响Tradingfinancialassets交易性金融资产

2.NatureandclassificationofsecuritiesinvestmentsDebtsecurities债务证券:arealiabilitytothecompanythatissuedthem.(forexample,bo