金融术语

inflation通货膨胀deflation通货紧缩tightercredit紧缩信贷monetarypolicy货币政策foreignexchange外汇spottransaction即期交易forwardtransaction远期交易optionforwardtransaction择期交易swaptransaction调期交易quote报价settlmentanddelivery交割Treasurybond财政部公债current-account经常项目pickupinrice物价上涨FederalReserve美联储buyingrate买入价sellingrate卖出价spread差幅contract 合同 劳动合同范本免费下载装修合同范本免费下载租赁合同免费下载房屋买卖合同下载劳务合同范本下载 atpar平价premium升水discount贴水directquoationmethod直接报价法indirectquoationmethod间接报价法dividend股息domesticcurrency本币floatingrate浮动利率parentcompany母公司creditswap互惠贷款venturecapital风险资本bookvalue帐面价值physicalcapital实际资本IPO(initialpublicoffering)新股首发；首次公开发行jobmachine就业市场welfarecapitalism福利资本主义collectivemarketcap市场资本总值glolbalcorporation跨国公司transnationalstatus跨国优势transferprice转让价格consolidation兼并leverage杠杆financialturmoil/meltdown金融危机fileforbankruptcy申请破产bailout救助takeover收购buyout购买(某人的)产权或全部货物gounder破产takeanosedive（股市）大跌tumble下跌falter摇摇欲坠onthehook被套住shoreupconfidence提振市场信心staveoff挡开,避开,liquidateassets资产清算atfiresaleprices超低价sell-off证券的跌价reserve储备note票据discount贴现circulate流通centralbank中央银行theFederalReserveSystem联邦储备系统creditunion信用合作社papercurrency纸币creditcreation信用创造branchbanking银行分行制unitbanking单一银行制outofcirculation退出流通capitalstock股本atpar以票面价值计electronicbanking电子银行bankingholdingcompany公司银行thegoldstandard金本位theFederalReserveBoard联邦储备委员会thestockmarketcrash股市风暴reserveratio准备金比率divisionoflabor劳动分工commoditymoney商品货币legaltender法定货币fiatmoney法定通货amediumofexchange交换媒介legalsanction法律制裁facevalue面值liquidassets流动资产illiquidyassets非流动资产theliquidityscale流动性指标realestate不动产checkingaccounts,demanddeposit,checkabledeposit活期存款timedeposit定期存款negotiableorderofwithdrawalaccounts大额可转让提款单moneymarketmutualfunds货币市场互助基金repurchaseagreements回购协议certificateofdeposits存单bond债券stock股票travelers'checks旅行支票small-denominationtimedeposits小额定期存款large-denominationtimedeposits大额定期存款bankovernightrepurchaseagreements银行隔夜回购协议banklong-termrepurchaseagreements银行长期回购协议thriftinstitutions存款机构financialinstitution金融机构commercialbanks商业银行ameansofpayment支付手段astoreofvalue储藏手段astandardofvalue价值标准deficit亏损roll展期wholesale批发default不履约auction拍卖collateralize担保markup价格的涨幅dealer交易员broker经纪人pensionfunds养老基金faceamount面值commericalpaper商业票据banker'sacceptance银行承兑汇票Fedfund联邦基金eurodollar欧洲美元treasurybills国库券floating-rate浮动比率fixed-rate固定比率defaultrisk拖欠风险creditrating信誉级别taxcollection税收moneymarket货币市场capitalmarket资本市场originalmaturity原始到期期限surplusfunds过剩基金syndication辛迪加underwrite包销，认购hedge对冲买卖、套期保值innovation到期交易spread利差principal本金swap掉期交易eurobondmarket欧洲债券市场euronote欧洲票据FederalReserveBank(FRB)联邦储备银行unsecuredcredit无担保贷款fixedtermtimedeposit定期支付存款leadbank牵头银行neogotiabletime  deposit议付定期存款inter-bankmoneymarket银行同业货币市场mediumtermloan中期贷款syndicatedcredit银团贷款merchantbank商业银行portfoliomanagement有价债券管理leasefinancing租赁融资noteissurancefacility票据发行安排bearernote不记名票价underwritingfacility包销安排floating-ratenote浮动利率票据bondholder债券持持有者LondonInterbankOfferedRate(LIBOR)伦敦同业优惠利率back-upcreditline备用信贷额promissorynote(P.N..p/n)本票revolvingcerdit循环信用证，即revolvingletterofcreditnoninterest-bearingreserves无息储备金interestratecontrols利率管制interestrateceiling利率上限interestratefloor利率下限破产insolvency有偿还债务能力的solvent合同contract汇率exchangerate私营部门privatesector财政管理机构fiscalauthorities宽松的财政政策slackfiscalpolicy税法taxbill财政publicfinance财政部theMinistryofFinance平衡预算balancedbudget继承税inheritancetax货币主义者monetariest增值税VAT(valueaddedtax)收入revenue总需求aggregatedemand货币化monetization赤字deficit经济不景气recessionaperiodwhentheeconomyofacountryisnotsuccessful,businessconditionsarebad,industrialproductionandtradeareatalowlevelandthereisalotofunemployment经济好转turnabout复苏recovery成本推进型costpush货币供应moneysupply生产率productivity劳动力laborforce实际工资realwages成本推进式通货膨胀cost-pushinflation需求拉动式通货膨胀demand-pullinflation双位数通货膨胀double-digitinflation极度通货膨胀hyperinflation长期通货膨胀chronicinflation治理通货膨胀tofightinflation最终目标ultimategoal坏的影响adverseeffect担保ensure贴现discount萧条的sluggish认购subscribeto支票帐户checkingaccount货币控制工具instrumentsofmonetrycontrol借据IOUs(Ioweyou)本票promissorynotes货币总监controllerofthecurrency拖收系统collectionsystem支票清算或结算checkclearing资金划拨transferoffunds可以相信的证明credentials改革fashion被缠住entangled货币联盟MonetaryUnion再购协议repo精明的讨价还价交易horse-trading欧元euro公共债务membershipcriteria汇率机制REM储备货币reservecurrency劳动密集型labor-intensive股票交易所bourse竞争领先frontrun牛市bullmarket非凡的牛市aragingbull规模经济scaleeconomcies买方出价与卖方要价之间的差价bid-askspreads期货（股票）futures经济商行brokeragefirm回报率rateofreturn股票equities违约default现金外流cashdrains经济人佣金brokeragefee存款单CD(certificateofdeposit)营业额turnover资本市场capitalmarket布雷顿森林体系TheBrettonWoodsSystem经常帐户currentaccount套利者arbitrager远期汇率forwardexchangerate即期汇率spotrate实际利率realinterestrates货币政策工具toolsofmonetarypolicy银行倒闭bankfailures跨国公司MNC(Multi-NationalCorporation)商业银行commercialbank商业票据comercialpaper利润profit本票，期票promissorynotes监督tomonitor佣金（经济人）commissionbrokers套期保值hedge有价证券平衡理论portfoliobalancetheory外汇储备foreignexchangereserves固定汇率fixedexchangerate浮动汇率floating/flexibleexchangerate货币选择权（期货）currencyoption套利arbitrage合约价exerciseprice远期升水forwardpremium多头买升buyinglong空头卖跌sellingshort按市价订购股票marketorder股票经纪人stockbroker国际货币基金theIMF七国集团theG-7监督surveillance同业拆借市场interbankmarket可兑换性convertibility软通货softcurrency限制restriction交易transaction充分需求adequatedemand短期外债shorttermexternaldebt汇率机制exchangerateregime直接标价directquotes资本流动性mobilityofcapital赤字deficit本国货币domesticcurrency外汇交易市场foreignexchangemarket国际储备internationalreserve利率interestrate资产assets国际收支balanceofpayments贸易差额balanceoftrade繁荣boom债券bond资本captial资本支出captialexpenditures商品commodities商品交易所commodityexchange期货合同commodityfuturescontract普通股票commonstock联合大企业conglomerate货币贬值currencydevaluation通货紧缩deflation折旧depreciation贴现率discountrate归个人支配的收入disposablepersonalincome从业人员employedperson汇率exchangerate财政年度fiscalyear自由企业freeenterprise国民生产总值grossantionalproduct库存inventory劳动力人数laborforce债务liabilities市场经济marketeconomy合并merger货币收入moneyincome跨国公司MultinationalCorproation个人收入personalincome优先股票preferredstock价格收益比率price-earningratio优惠贷款利率primerate利润profit回报returnoninvestment使货币升值revaluation薪水salary季节性调整seasonaladjustment关税tariff失业人员unemployedperson效用utility价值value工资wages工资价格螺旋上升wage-pricespiral收益yield补偿贸易compensatorytrade,compensateddeal储蓄银行savingbanks欧洲联盟theEuropeanUnion单一的实体asingleentity 抵押 贷款抵押房屋保险贷款抵押房屋保险房屋抵押担保期限最高额抵押担保范围最高额抵押担保 贷款mortgagelending业主产权owner'sequity普通股commonstock无形资产intangibleassets收益表incomestatement营业开支operatingexpenses行政开支administrativeexpenses现金收支一览表statementofcashflow贸易中的存货inventory收益proceeds投资银行investmentbank机构投资者institutionalinvestor垄断兼并委员会MMC招标发行issuebytender定向发行introduction代销offerforsale直销placing公开发行publicissue信贷额度creditline国际债券internationalbonds欧洲货币Eurocurrency利差interestmargin以所借的钱作抵押所获之贷款leveragedloan权利股发行rightsissues净收入比例结合netincomegearing证券行业词汇share,equity,stock　　　股票、股权;bond,debenture,debts　　债券;negotiableshare　　　　　可流通股份;convertiblebond　　　　　可转换债券;treasury/governmentbond　国库券/政府债券;corporatebond　　　　　　企业债券;closed-endsecuritiesinvestmentfund封闭式证券投资基金;open-endsecuritiesinvestmentfund开放式证券投资基金;fundmanager　　　　　　　基金经理/管理公司;fundcustodianbank　　　基金托管银行;marketcapitalization　　市值;p/eratio　　　　　　　　市盈率;(price/earning)mark-to-market　　　　　　逐日盯市;paymentversusdelivery　银券交付;clearingandsettlement　清算/结算;commodity/financialderivatives商品/金融衍生产品;put/calloption　　　　看跌/看涨期权;margins,collateral　　　保证金;rightsissue/offering　　配股;bonusshare　　　　　　　红股;dividend　　　　　　　　　红利/股息;ADR　　美国存托凭证/存股证;(AmericanDepositoryReceipt)GDR　　全球存托凭证/存股证;(GlobalDepositoryReceipt)retail/privateinvestor　个人投资者/散户;institutionalinvestor　　机构投资者;broker/dealer　　　　　　券商;proprietarytrading　　　自营;insidertrading/dealing　内幕交易;marketmanipulation　　　市场操纵;prospectus　　　　　　　　招股 说明书 房屋状态说明书下载罗氏说明书下载焊机说明书下载罗氏说明书下载GGD说明书下载 ;IPO　　　　　　新股/初始公开发行;(InitialPublicOffering)mergerandacquisition　　收购兼并。  会计与银行业务用语 (汇总) 汇款用语汇款||寄钱toremit||tosendmoney寄票供取款||支票支付tosendachequeforpayment寄款人aremitter收款人aremittee汇票汇单用语国外汇票foreignBill国内汇票inlandBill跟单汇票documentarybill空头汇票accommodationbill原始汇票originalbill改写||换新票据renewedbill即期汇票sightbill||billondemand...daysafterdate||...days'afterdate...日后付款...monthsafterdate||...months'afterdate...月后付款见票后...日付款...days'aftersight||...days'sight见票后...月付款...months'aftersight||...months'sight同组票据setofbills单张汇票solaofexchange||soleofexchange远期汇票usancebill||billatusance长期汇票longbill短期汇票shortbill逾期汇票overduebill宽限日期daysofgrace电汇telegraphictransfer(T.T)邮汇postalorder||postalnote(Am.)||postofficeorder||moneyorder本票promissorynote(P/N)押汇负责书||押汇保证书letterofhypothecation副保||抵押品||付属担保物collateralsecurity担保书trustreceipt||letterofindemnity承兑||认付acceptance单张承兑generalacceptance有条件承兑qualifiedacceptance附条件认付conditionalacceptance部分认付partialacceptance拒付||退票dishonour拒绝承兑而退票dishonourbynon-acceptance由于存款不足而退票dihonourbynon-payment提交presentation背书endorsement||indorsement无记名背书generalendorsement||blankendorsement记名式背书specialendorsement||fullendorsement附条件背书conditionalendorsement限制性背书restrictiveendorsement无追索权背书endorsementwithoutrecourse期满||到期maturity托收collection新汇票||再兑换汇票re-exchange||re-draft外汇交易exchangedealing||exchangedeals汇兑合约exchangecontract汇兑合约预约forwardexchangecontract外汇行情exchangequotation交易行情表courseofexchange||exchangetable汇价||兑换率exchangerate||rateofexchange官方汇率officialrate挂牌汇率||名义汇率nominalrate现汇汇率spotrate电汇汇率||电汇率||T.T.rate||telegraphictransferrate兑现率||兑现汇率demandrate长期汇率longrate私人汇票折扣率rateonaprivatebill远期汇票兑换率forwardrate套价||套汇汇率||裁定外汇行情crossrate付款汇率pencerate当日汇率||成交价currencyrate套汇||套价||公断交易率arbitrage汇票交割||汇票议付negotiationofdraft交易人||议付人negotiator票据交割||让与支票票据议付tonegotiatieabill折扣交割||票据折扣todiscountabill票据背书toendorseabill应付我差额51,000美元abalanceduetousof$51,000||abalanceinourfavourof$51,000收到汇款toreceiveremittance填写收据tomakeoutareceipt付款用语付款 方法 快递客服问题件处理详细方法山木方法pdf计算方法pdf华与华方法下载八字理论方法下载 modeofpayment现金付款paymentbycash||cashpayment||paymentbyreadycash以支票支付paymentbycheque以汇票支付paymentbybill以物品支付paymentinkind付清||支付全部货款paymentinfull||fullpayment支付部分货款||分批付款paymentinpart||partpayment||partialpayment记帐付款||会计帐目内付款paymentonaccount定期付款paymentonterm年分期付款annualpayment月分期付款monthlypayment||monthlyinstalment延滞付款paymentinarrear预付货||先付paymentinadvance||prepayment延付货款deferredpayment立即付款promptpayment||immediatepayment暂付款suspensepayment延期付款delayinpayment||extensionofpayment支付票据paymentbill名誉支付||干与付款paymentforhonour||paymentbyintervention结帐||清算||支付settlement分期付款instalment滞付||拖欠||尾数款未付arrears特许拖延付款日daysofgrace保证付款delcredere付款topay||tomakepayment||tomakeeffectpayment结帐tosettle||tomakesettlement||tomakeeffectsettlement||tosquare||tobalance支出||付款todefray||todisburse结清toclearoff||topyaoff请求付款toaskforpayment||torequestpayment恳求付帐tosolicitpayment拖延付款todeferpayment||todelaypayment付款被拖延tobeinarrearswithpayment还债todischarge迅速付款topaypromptly付款相当迅速topaymoderatelywell||topayfairlywell||tokeeptheengagementsregularly付款相当慢topayslowly||totakeextendedcredit付款不好topaybadly||tobegenerallyinarrearwithpayments付款颇为恶劣topayverybadly||toneverpayunlessforced拒绝付款torefusepayment||torefusetopay||todishonourabill相信能收到款项Weshalllooktoyouforthepayment||Weshalldependuponyouforthepayment||Weexpectpaymentfromyou惠请付款kindlypaytheamount||pleaseforwardpayment||pleaseforwardacheque.我将不得不采取必要步骤运用法律手段收回该项货款Ishallbeobligedtotakethenecessarystepstolegallyrecovertheamount.||Ishallbecompelledtotakestepstoenforcepayment.惠请宽限letthematterstandovertillthen.||allowmeashortextensionoftime.||Kindlypostponethetimeforpaymentalittlelonger.索取利息tochargeinterest附上利息todrawinterest||tobearinterest||toallowinterest生息toyieldinterest生息3%toyield3%存款todepositinabank||toputinabank||toplaceondeposit||tomakedeposit在银行存款tohavemoneyinabank||tohaveabankaccount||tohavemoneyondeposit向银行提款towithdrawone'sdepositfromabank换取现金toconvertintomoney||toturnintocash||torealize折扣用语  从价格打10%的折扣tomakeadiscountof10%offtheprice||tomake10%discountofftheprice打折扣购买tobuyatadiscount打折扣出售tosellatadiscount打折扣-让价toreduce||tomakeareduction减价todeduct||tomakeadeduction回扣torebate现金折扣cashdiscount货到付款||现金提货cashondeliver(C.O.D.)货到付现款cashonarrival即时付款promptcash净价||最低价格付现netcash现金付款readycash即期付款spotcash||cashdown||cashonthenail凭单据付现款cashagainstdocuments凭提单付现款cashagainstbillsoflading承兑交单documentsagainstacceptance(D/A)付款交单documentsagainstpayment(D/P)折扣例文除非另有说明,30日后全额付现,如有错误,请立即通知。Netcash30daysunlessspecifiedotherwise.Advisepromptlyifincorrect.付款条件:30日后全额付现,10日后付现打2%折扣,过期后付款时,加上利率为6%的利息。Terms,netcash30days,or,less2%10days.Interestchargedattherateof6%aftermaturity.付款条件:月底后10日后付现2%折扣,现在付现3%折扣,否则,全额付现。  Terms:2%,10daysE.O.M.,or3%cash,otherwisestrictlynet.财会名词（1）会计与会计理论会计accounting决策人DecisionMaker投资人Investor股东Shareholder债权人Creditor财务会计FinancialAccounting管理会计ManagementAccounting成本会计CostAccounting私业会计PrivateAccounting公众会计PublicAccounting注册会计师CPACertifiedPublicAccountant国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标AccountingObjectives会计假设AccountingAssumptions会计要素AccountingElements会计原则AccountingPrinciples会计实务过程AccountingProcedures财务报表FinancialStatements财务分析FinancialAnalysis会计主体假设Separate-entityAssumption货币计量假设Unit-of-measureAssumption持续经营假设Continuity(Going-concern)Assumption会计分期假设Time-periodAssumption资产Asset负债Liability业主权益Owner'sEquity收入Revenue费用Expense收益Income亏损Loss历史成本原则CostPrinciple收入实现原则RevenuePrinciple配比原则MatchingPrinciple全面披露原则Full-disclosure(Reporting)principle客观性原则ObjectivePrinciple一致性原则ConsistentPrinciple可比性原则ComparabilityPrinciple重大性原则MaterialityPrinciple稳健性原则ConservatismPrinciple权责发生制AccrualBasis现金收付制CashBasis财务 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FinancialReport流动资产Currentassets流动负债CurrentLiabilities长期负债Long-termLiabilities投入资本ContributedCapital留存收益RetainedEarning（2）会计循环会计循环AccountingProcedure/Cycle会计信息系统AccountinginformationSystem帐户Ledger会计科目Account会计分录Journalentry原始凭证SourceDocument日记帐Journal总分类帐GeneralLedger明细分类帐SubsidiaryLedger试算平衡TrialBalance现金收款日记帐Cashreceiptjournal现金付款日记帐Cashdisbursementsjournal销售日记帐SalesJournal购货日记帐PurchaseJournal普通日记帐GeneralJournal工作底稿Worksheet调整分录Adjustingentries结帐Closingentries（3）现金与应收帐款现金Cash银行存款Cashinbank库存现金Cashinhand流动资产Currentassets偿债基金Sinkingfund定额备用金Imprestpettycash支票Check(cheque)银行对帐单Bankstatement银行存款调节表Bankreconciliationstatement在途存款Outstandingdeposit在途支票Outstandingcheck应付凭单Voucherspayable应收帐款Accountreceivable应收票据Notereceivable起运点交货价F.O.Bshippingpoint目的地交货价F.O.Bdestinationpoint商业折扣Tradediscount现金折扣Cashdiscount销售退回及折让Salesreturnandallowance坏帐费用Baddebtexpense备抵法Allowancemethod备抵坏帐Baddebtallowance损益表法Incomestatementapproach资产负债表法Balancesheetapproach帐龄分析法Aginganalysismethod直接冲销法Directwrite-offmethod带息票据Interestbearingnote不带息票据Non-interestbearingnote出票人Maker受款人Payee本金Principal利息率Interestrate到期日Maturitydate本票Promissorynote贴现Discount背书Endorse拒付费Protestfee（4）存货存货Inventory商品存货Merchandiseinventory产成品存货Finishedgoodsinventory在产品存货Workinprocessinventory原材料存货Rawmaterialsinventory起运地离岸价格F.O.Bshippingpoint目的地抵岸价格F.O.Bdestination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodicinventory永续盘存Perpetualinventory购货Purchase购货折让和折扣Purchaseallowanceanddiscounts存货盈余或短缺Inventoryoveragesandshortages分批认定法Specificidentification加权平均法Weightedaverage先进先出法First-in,first-outorFIFO后进先出法Lost-in,first-outorLIFO移动平均法Movingaverage成本或市价孰低法LowerofcostormarketorLCM市价Marketvalue重置成本Replacementcost可变现净值Netrealizablevalue上限Upperlimit下限Lowerlimit毛利法Grossmarginmethod零售价格法Retailmethod成本率Costratio（5）长期投资长期投资Long-terminvestment长期股票投资Investmentonstocks长期债券投资Investmentonbonds成本法Costmethod权益法Equitymethod合并法Consolidationmethod股利宣布日Declarationdate股权登记日Dateofrecord除息日Ex-dividenddate付息日Paymentdate债券面值Facevalue,Parvalue债券折价Discountonbonds债券溢价Premiumonbonds票面利率Contractinterestrate,statedrate市场利率Marketinterestratio,Effectiverate普通股CommonStock优先股PreferredStock现金股利Cashdividends股票股利Stockdividends清算股利Liquidatingdividends到期日Maturitydate到期值Maturityvalue直线摊销法Straight-Linemethodofamortization实际利息摊销法Effective-interestmethodofamortization（6）固定资产固定资产PlantassetsorFixedassets原值Originalvalue预计使用年限Expectedusefullife预计残值Estimatedresidualvalue折旧费用Depreciationexpense累计折旧Accumulateddepreciation帐面价值Carryingvalue应提折旧成本Depreciationcost净值Netvalue在建工程Construction-in-process磨损Wearandtear过时Obsolescence直线法Straight-linemethod(SL)工作量法Units-of-productionmethod(UOP)加速折旧法Accelerateddepreciationmethod双倍余额递减法Double-decliningbalancemethod(DDB)年数总和法Sum-of-the-years-digitsmethod(SYD)以旧换新Tradein经营租赁Operatinglease融资租赁Capitallease廉价购买权Bargainpurchaseoption(BPO)资产负债表外筹资Off-balance-sheetfinancing最低租赁付款额Minimumleasepayments（7）无形资产无形资产Intangibleassets专利权Patents商标权Trademarks,Tradenames著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organizationcost租赁权Leasehold摊销Amortization（8）流动负债负债Liability流动负债Currentliability应付帐款Accountpayable应付票据Notespayable贴现票据Discountnotes长期负债一年内到期部分Currentmaturitiesoflong-termliabilities应付股利Dividendspayable预收收益Prepaymentsbycustomers存入保证金Refundabledeposits应付费用Accrualexpense增值税Valueaddedtax营业税Businesstax应付所得税Incometaxpayable应付奖金Bonusespayable产品质量担保负债Estimatedliabilitiesunderproductwarranties赠品和兑换券Premiums,couponsandtradingstamps或有事项Contingency或有负债Contingent或有损失Losscontingencies或有利得Gaincontingencies永久性差异Permanentdifference时间性差异Timingdifference应付税款法Taxespayablemethod纳税影响会计法Taxeffectaccountingmethod递延所得税负债法Deferredincometaxliabilitymethod（9）长期负债长期负债Long-termLiabilities应付公司债券Bondspayable有担保品的公司债券SecuredBonds抵押公司债券MortgageBonds保证公司债券GuaranteedBonds信用公司债券DebentureBonds一次还本公司债券TermBonds分期还本公司债券SerialBonds可转换公司债券ConvertibleBonds可赎回公司债券CallableBonds可要求公司债券RedeemableBonds记名公司债券RegisteredBonds无记名公司债券CouponBonds普通公司债券OrdinaryBonds收益公司债券IncomeBonds名义利率，票面利率Nominalrate实际利率Actualrate有效利率Effectiverate溢价Premium折价Discount面值Parvalue直线法Straight-linemethod实际利率法Effectiveinterestmethod到期直接偿付Repaymentatmaturity提前偿付Repaymentatadvance偿债基金Sinkingfund长期应付票据Long-termnotespayable抵押借款Mortgageloan（10）业主权益权益Equity业主权益Owner'sequity股东权益Stockholder'sequity投入资本Contributedcapital缴入资本Paid-incapital股本Capitalstock资本公积Capitalsurplus留存收益Retainedearnings核定股本Authorizedcapitalstock实收资本Issuedcapitalstock发行在外股本Outstandingcapitalstock库藏股Treasurystock普通股Commonstock优先股Preferredstock累积优先股Cumulativepreferredstock非累积优先股Noncumulativepreferredstock完全参加优先股Fullyparticipatingpreferredstock部分参加优先股Partiallyparticipatingpreferredstock非部分参加优先股Nonpartiallyparticipatingpreferredstock现金发行Issuanceforcash非现金发行Issuancefornoncashconsideration股票的合并发行Lump-sumsalesofstock发行成本Issuancecost成本法Costmethod面值法Parvaluemethod捐赠资本Donatedcapital盈余分配Distributionofearnings股利Dividend股利政策Dividendpolicy宣布日Dateofdeclaration股权登记日Dateofrecord除息日Ex-dividenddate股利支付日Dateofpayment现金股利Cashdividend股票股利Stockdividend拨款appropriation（11）财务报表财务报表FinancialStatement资产负债表BalanceSheet收益表IncomeStatement帐户式AccountForm报告式ReportForm编制（报表）Prepare工作底稿Worksheet多步式Multi-step单步式Single-step（12）财务状况变动表财务状况变动表中的现金基础SCFP.CashBasis（现金流量表）财务状况变动表中的营运资金基础SCFP.WorkingCapitalBasis（资金来源与运用表）营运资金WorkingCapital全部资源概念All-resourcesconcept直接交换业务Directexchanges正常营业活动Normaloperatingactivities财务活动Financingactivities投资活动Investingactivities（13）财务报表分析财务报表分析Analysisoffinancialstatements比较财务报表Comparativefinancialstatements趋势百分比Trendpercentage比率Ratios普通股每股收益Earningspershareofcommonstock股利收益率Dividendyieldratio价益比Price-earningsratio普通股每股帐面价值Bookvaluepershareofcommonstock资本报酬率Returnoninvestment总资产报酬率Returnontotalasset债券收益率Yieldrateonbonds已获利息倍数Numberoftimesinterestearned债券比率Debtratio优先股收益率Yieldrateonpreferredstock营运资本WorkingCapital周转Turnover存货周转率Inventoryturnover应收帐款周转率Accountsreceivableturnover流动比率Currentratio速动比率Quickratio酸性试验比率Acidtestratio（14）合并财务报表合并财务报表Consolidatedfinancialstatements吸收合并Merger创立合并Consolidation控股公司Parentcompany附属公司Subsidiarycompany少数股权Minorityinterest权益联营合并Poolingofinterest购买合并Combinationbypurchase权益法Equitymethod成本法Costmethod（15）物价变动中的会计计量物价变动之会计Price-levelchangesaccounting一般物价水平会计Generalprice-levelaccounting货币购买力会计Purchasing-poweraccounting统一币值会计Constantdollaraccounting历史成本Historicalcost现行价值会计Currentvalueaccounting现行成本Currentcost重置成本Replacementcost物价指数Price-levelindex国民生产总值物价指数Grossnationalproductimplicitpricedeflator(orGNPdeflator)消费物价指数Consumerpriceindex(orCPI)批发物价指数Wholesalepriceindex货币性资产Monetaryassets货币性负债Monetaryliabilities货币购买力损益Purchasing-powergainsorlosses资产持有损益Holdinggainsorlosses未实现的资产持有损益Unrealizedholdinggainsorlosses现行价值与统一币值会计Constantdollarandcurrentcostaccounting 金融英语·