中美比较财务会计学词汇

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1、精品文档中美比较财务会计学词汇互联网中美比较财务会计学词汇balancebetweenbenefitandcost收益与成本的平衡balancesheet资产负债表balancesheetdate资产负债表日balancesheetliabilitymethod资产负债表负责法bankoverdrafts银行透支basicearningspershare基本每股收益beginningoftheperiod期初benchmarktreatments基准处理方法beneficiary受益人bestestimate最佳估计b

2、idbonds投标保函bidprice出价bills帐单bindingsaleagreement约束性销售协议boardofdirectors董事会bonus奖金;红利bonusissue红股bonusplan奖金计划borrowingagreements借款协议borrowingcost2016全新精品资料-全新公文范文-全程指导写作–独家原创16/16精品文档借款成本bottom-uptest由下而上测试branch分支机构brandname商标名称brokerage经纪人佣金;经纪人业务businesscombi

3、nation企业合并businesscombinationwhichisanacquisition购买式企业合并businesssegment业务分部buyback回购buyingsegment采购分部calloption看涨期权、买入期权callable可赎回的callabledebt可赎回债券cap(利率)上限capital资本capitalapproach资本法capitalassetpricingmodel资本资产定价模型capitalcommitment资本承诺capitalcontributions资本投入

4、capitalgain资本利得capitalmaintenance资本保全capitaltransactions2016全新精品资料-全新公文范文-全程指导写作–独家原创16/16精品文档资本交易capitalisation资本化capitalizationissues资本化发行capitalizationrate资本化比率carryforward结转后期carryforwardofunusedtaxcredit未利用的税款抵减结转后期carryforwardofunusedtaxlosses未利用的可抵扣(应税利润额

5、的)亏损结转后期carryingamount账面金额carryingbackataxloss可抵扣(应税利润额的)亏损抵前cash现金cashbasis收付实现制cashequivalents现金等价物cashflow现金流量cashflowrisk现金流量风险cashflowstatements现金流量表cashgeneratingunit现金产出单元cashinbanks银行存款cashinflow现金流入cashonhand库存现金cashoutflow2016全新精品资料-全新公文范文-全程指导写作–独家原创1

6、6/16精品文档现金流出certificatesofdeposit存单changesinaccountingpolicies会计政策变更changesinfinancialposition财务状况变动chargeagainst借记;计入chiefexecutiveofficer首席执行官,行政总裁,总经理classofassets资产类别classification分类,归类clearinghouse清算所closingrate期末汇率collateral抵押品collateralisedborrowing抵押借款co

7、llectability可收回性collectioncost收帐费用combinationofshares并股combine合并combinedentity合并实体combinedresult合并经营结果combiningandsegmentingconstructioncontract合并和分立的建造合同combiningenterprise参与合并的企业commission2016全新精品资料-全新公文范文-全程指导写作–独家原创16/16精品文档佣金commitment承诺commitmentfee承诺费,承约费

8、commoditycontract商品合同commodityfuturecontract商品期货合同commodity-basedcontract以商品为基础的合同commonshare普通股comparability可比性comparableuncontrolledpricemethod不加控制的可比价格法comparative