会计术语英汉对照表【高级】

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会计术语名称        英文名称
独立董事        independent director
市场附加值        Market Value Added,MVA
投资中心        Investment Center
利润中心        Profit Center
酌量性费用中心        Discretionary Expense Centers
收入中心        revenue center
合并前利润        preacquisition income
现金分配计划        cash distribution plan
安全付款表        safe payments schedule
合并每股收益        consolidated EPS
期货交易市场        market of futures transaction
期货交易        futures transaction
举债经营融资租赁        leveraged lease
金融工具        financial instruments
企业集团        business qroup
年度报告        annual report
内部往来        transactions between home office and branches
合伙企业        partnership enterprise
合并资产负债表        consolidated balance sheet
合并主体的所得税会计(美)        accounting for income taxes of consolidated entities
合并现金流量表        consolidated statement of cash flow
合并价差        cost-book value differentials
合并会计报表        consolidated financial statements
购买法        purchase methed
企业整体价值        the value of an enterprise as a whole
权益结合法        pooling of interest method
期内所得税分摊(美)        intraperiod tax allocation
期末存货的未实现损益        unrealized profit in ending inventory
公司间的长期资产业务        intercompany transactions in long-term assets
名义货币保全        maintaining capital in units of money
基金论        the fund theory
功能性货币（美）        functional currency
汇兑损益        exchange gains or losses
合并财务状况变动表        consolidated statement of changes in financial poition
换算损益        translation gains or losses
举债经营收购（美）        Leveraged buyouts,简称LBC
母公司持股比例变动        change in ownership percentage held by parent
交互分配法（美）        reciprocal allocation approach
货币项        monetary items
合伙清算        partnership liquidation
控股合并        acquisition of majority interest
关税        tariff
名义货币单位        units of nominal currency
记账本位币        recording currency
经营租赁        operating lease
流动非流动性法        current/noncurrent method
经济利润        economic income
破产受托人清算组会计        trustee accounting
联合会计报表        combined financial state-ments
权益法        equity method
共同费用分配        home office-branch expense allocation
货币非货币法        monetary/no monetary
利率期货交易        interest rate futrues transaction
简单权益法        simple equity method
汇率        exchange rate
母公司        parent company
红利法        bonus procedure
库藏股法（美）        treasury stock approach
劳务因素        service factor
精算报告        actuaries’report
全面分摊法        comprehensive allocation
固定资产投资方向调节税       
合并费用        expenses related to combinations
间接标价法        indirect quotation
买入汇率        buying rate
期货合约        futrues contract
混合合并        conglomeration
控投公司        holding company
股票指数期货        stock index futrues
横向销售        crosswise sale
固定汇率        fixed rate
纳税影响法        tax effect method
记账汇率        recording rate
横向合并        horizontal integration
合并前股利        preacquisition dividends
可变现净值        net realizable
企业合并会计        accounting for business combination
平仓盈亏        offset gain and loss
卖出汇率        selling rate
金融期货交易        financial futures transaction
会计利润        accounting income
合并损益表        consolidated income statement
公允价值        fair value
期权        options
间接控股        indirect holding
两笔交易观        two-transaction opinion
破产清算        bankrupcy liquidation
企业合并        business combination
企业论        the enterprise theory
商品寄销        consignment
权益理论        equity theory
融资租赁        financing lease
商品期货交易        futrues for commodity
商誉法        goodwill procedure
生产能力保全        maintaining capital in terms of productive capacity
升水        premium
少数股东损益        minority interest income
少数股东权益        minority stockholder’s interest
上市公告书        listed company statement
剩余权益论        the residual equity theory
时态法        temporal method
实体理论        entity theory
实体论        the entity theory
受托人（美）        trustee
特定变动        specific change
所得税会计        income tax accounting
所得税的跨期分摊        interqeriod tax allocation
税务会计        tax accounting
售后回租        sale-leaseback
个人所得税        personal income tax
个人财务报表（美）        personal financial state-ments
改组计划（美）        reorganization plan
改组        reorganization
复杂权益法        complex equity method
附属公司        associated company
负权人偿金        dividend
浮动汇率        floating rate
分支机构会计        accounting for branch
推定赎回损益        constructive gains and losses on bonds
推定赎回        constructive retirement
投机        spculation
贴水        discount
特定物价指数        specific price index
分支机构        branch
分期收款销货        installment sales
分次清算        installment liquidation
分部报告        segmental reporting
房地产收入        real estate revenue
房地产成本        cost of real setate
房地产        real estate
多种汇率法        multiply exchange rate
对境外实体的净投资        net investment in foreign entities
订量单位        units of measurement
递延法        deffered method
当代理论        contemporary theory
单一汇率法        singal method
退休金        pension plan
退休金会计（美）        accounting for pension plan
退休金给付义务（美）        pension benefit obligations
退休金成本净额（美）        net periodic pension cost
退休基金资产（美）        pension plan assets
流转会计        accoung for circulatin tax
合伙权益的转让（美）        assignment of partnership interest
购买力损益        purchasing power gains or loosses
非货币性项目        nonmonetary items
单行合并（美）        one-line consolidation
外汇        foreign exchange
外币会计报表        foreign currency statements
外币折算风险        foreign curency translation risk
外币统账法        recording-currency method
外币套期保值        hedge
外币投资风险        foreign curency investment risk
外币资产风险        foreign currency assets risk
外币会计报表折算        translation of foreign currency statements
外币兑换风险        foreign currency exchange risk
外币承诺        foreign currency commitment
外币负债风险        foreign crurency liability risk
外币持有风险        foreingn currency holding risk
外币分账法        original-currency method
外币        foreign currency
外币业务        foreign currency transaction
吸收合并        merger
物价变动会计        accounting for price changes
无偿债能力        insolvency
完全合并        full consolidation
物价指数        price index
物价变动        price changes
完全应计法        full accrual method
物价总指数        general price index
外汇期货交易        foreign exchange frtrues transaction
下推会计（美）        push-down accounting
先折算后调整法        translation-remeasurement method
现行成本/稳值货币会计        current cost/general purchasing power accountin
现行成本        crurent cost
现行成本会计        current cost accounting
先调整后折算法        remeasurement-translation method
销售代理处        sales agency
相互持股        mutual holdings
相对账户调节        reconciliation of home office and branch accounts
新合伙人入伙        admission of a new parther
向上销售        upstream sale
衍生金融工具        derivative financial instru-ments
销售式融资租赁        sales-type financing lease
向下销售        downstream sale
消费税        consumer tax
一笔交易观        one-transaction opinion
业主权论        the proprietorship theory
一般物价水准会计        general price level accounting
一般购买力单位        units of general purchasing power
一般购买力保全        maintaining capital in units of general purchasing power
印花税        stamp tax
应付税款法        taxes payable method
营业亏损抵免        operating loss carrybacks and carryforwards
以外币表示的应收款项或应付款项        receivables ofr payables denominated in foreign currency
一次总付清算        lump-sum qartnership liquidation
营业税        husiness tax
永久性差异        permanent difference
原合伙人退伙        retirement of initial partner
原始成本        historical cost
远期汇率        forward rate
时间性差异        timing difference
暂时性差异        temporary difference
增值表        value added statement
债权人会议        committee representation
债务重整        debt restructurings
账面汇率        recorded rate
直接融资租赁        direct financing lease
直接标价法        direct quotation
直接控股        direct holdings
招股说明书        prospectus
中间汇率        middle rate
中期报告        interim reporting
重置成本        replacement cost
转租赁        subleases
准改组（美）        quasi-reorbganization
资本保全        capital maintenance
资本化价值        capitalized value
资本因素        capital factor
资产负债法        asset/libility method
存货转让价格        inventory transfer price
创立合并        consolidation
出租人会计        accounting for leases-lessor
持有/(产损益)        holding gains losses
持仓盈亏        opsition gain and loss
承租人会计        accounting for leases-leasee
成本回收法        cost recovery method
纵向合并        Vertical integration
综合变动        general change
子公司权益变动        change in ownership of a subsidiary
子公司        subsidiary company
资源税        resources tax
成本法        cost method
财产信托会计（美）        fiduciary accounting
财产税        property tax
部分分摊法        partial allocation
不合并子公司        unconsolidated subsidiaries
最低退休金负债（美）        minimum liability
租赁        leases
租金        rents
表融资        off-balance-sheet financing
比例合并（美）        proportionate consolidtion
保证金法        deposit method
资本资产定价模型        capital asset pricing model

深圳-马话疼

好多啊，看的眼花了