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Depreciation expense 折旧费用
Diluted earnings per share 摊薄后每股盈利
Dilution 摊薄
Dilutive securities 摊薄证券
Direct method 直线法
Direct write-off method 直接注销法
Discount on bond payable 应付债券折价
Discount rate 贴现率，折扣率
Divestiture 风险
Dividend yield 股息率
Dividends 股息
Dividends in arrears 应付股利
Double taxation 双重征税
Double-declining-balance method 双倍余额递减法
DuPont Model 杜邦体系
E
Earning power 盈利能力
Earnings 盈利
Earnings per share 每股利润
Earning quality 收益质量
Economic entity assumption 经济个体假定
Economic value added 经济价值增加
Effective interest method 实际利息法
Effective interest rate 实际利率
Equity 所有者权益
Equity investment 权益投资
Equity issuance 发行股票
Equity method 权益法
Equity security 股本证券
Escrow 代管
Exchange rate 汇率
Expense 费用
External financing 外部融资
Extraordinary item 非经常项目
F
Face value 面值
Fair market value 公允市价
Financial accounting 财务会计
Financial accounting standards 财务会计
Financial Accounting Standards Board 财务会计标准委员会
Financial condition 财务状况
Financial flexibility 财务弹性
Financial performance 财务业绩
Financial ratio analysis 财务比率分析 (来源：英语学习门户网站EnglishCN.com)
Financial statement analysis 财务报表分析
Financial statements 财务报表
Financing activities 融资活动
First-in, first-out 先进先出法
Fiscal period assumption 会计期假设
Fiscal year 会计年度
Fixed asset turnover 固定资产周转
Fixed assets 固定资产
FOB destination 离岸货价
FOB shipping point 起运点交货
Footnotes 附注
Forward contract 期货合同
Freight-in 运费已付
Frequent transactions 经常性交易
G
Gain contingency 或有收益
Generally accepted accounting principles一般会计原则
Going concern 持续经营
Goods in transit 在途商品
Goodwill 商誉
Government accounting 政府会计
Gross margin 毛利，边际贡献
Gross profit 毛利
H
Hedging 套期保值
Hidden reserves 秘密准备
Historical cost 历史成本
Human capital 人力资源
Human resources 人力资源
Hurdle rate 利率下限
Hybrid security 混合证券
I
Income 收益
Income statement 损益表
Independent auditor 独立审计
Indirect method 间接法
Industry 行业
Inflation 通货膨胀
Input market 投入市场
Installment obligation 分期付款
Intangible asset 无形资产
Interest 利息
Interest coverage ratio 利息保障比率
Interest-bearing obligation 附息债务
Internal control system 内部控制系统
Internal financing 内部筹资
Internal Revenue Code 国内税收法规
Internal Revenue Service 国内税收总署
Interperiod tax allocation 跨期税款分摊
Intraperiod tax allocation 所得税期内分摊
Inventory 存货
Inventory turnover 存货周转
Investing activities 投资活动
L
Land 土地，不动产
Last-in, first-out 后进先出
Lease 租赁
Leverage 杠杆效应
Liability 负债
Life of a bond 年金期间
LIFO conformity rule 后进先出法一致性规则
LIFO liquidation 后进先出法清算
LIFO reserve 后进先出法准备
Line of credit 信用限额
Liquidation 清算 Liquidity 流动性
Listed company 上市公司
Loan contract 贷款合同
Loan covenant 贷款契约
Long-lived assets 长期资产
Long-term loan 长期负债
Long-term debt ratio 长期债务率
Long-term investments 长期投资
Loss 亏损
Loss contingency 或有损失
Lower-of-cost-or-market rule 成本与市价孰低原则
M
MACRS 加速成本回收法修正系统
Maintenance expenditure 维修费用
Management accounting 管理会计
Management discretion 管理决策
Management letter 管理建议书
Manufacturing company 制造公司 |
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