西方财务会计单词总结

西方财务会计单词总结翻译仅供参考，拼写不一定靠谱第14章Proprietorship独资企业Partnership合伙企业Corporation公司制企业Articlesofincorporation注册公司文书Capitalstock股本Sharesystem股份制Preemptiveright优先购股权Registersandtransferagents登记和转让代理Commonstock普通股Preferredstock优先股Retainedearnings留存收益Contributedcapital(paidincapital)实收资本（缴入资本）Earnedcapital已赚资本Residualinterest剩余权益Stockholders'(owners')equity股东权益Parvaluestock有面值股票Additionalpaid-incapital实收资本溢价Paid-incapitalinexcessofpar超过面值的缴入资本No-parstock无面值股票Statedvalue设定价值Lump-sumsales一揽子购买Proportionalmethod按比例分配法Incrementalmethod增量法Wateredstock注水股票Secretreserve秘密准备Reacquisitionofshare股票回购Leveragedbuyout（LBO）杠杆收购Treasurystock库藏股Retiringtreasurystock注销库藏股Cumulativepreferredstock累计优先股Participatingpreferredstock参与优先股Convertiblepreferredstock可转换优先股Callablepreferredstock可随时赎回优先股Redeemablepreferredstock可赎回优先股Bookvaluemethod账面价值法Dividendpolicy股利政策Dividenddistribution股利分配Cashdividend现金股利Dateofdeclaration股利宣告日Dateofpayment股利支付日Dateofrecord股权登记日Propertydividend财产股利Liquidatingdividend清算股利Stockdividend股票股利Stocksplit股票分割Rateofretuneoncommonstockequity普通股权益净利率Tradingontheequity举债经营Payoutratio股利支付率Bookvaluepershare每股账面价值Small/ordinarystockdividends小额普通股票股利Largestockdividend大额股票股利第15章Debtsecurities债务证券Held-to-maturitysecurities持有至到期债券Trading交易性Available-for-salesecurities可供销售债券Tradingsecurities可供交易Amortizedcost摊余成本Fairvalue公允价值Effectiveinterestmethod实际利率法Portfolioofsecurities证券组合Holdinggainorloss持有利得或损失Investor投资者Investee被投资者Fairvaluemethod公允价值法Equitymethod权益法Consolidatedstatement合并报表Significantinfluence重大影响Controllinginterest控制权收益Parent母公司Subsidiary子公司Reclassificationadjustment重分类调整Bookvaluepershare每股账面价值Impairment减值第16章Revenuerecognitionprinciple收入确认原则Saletransaction销售交易Pointofsale销售时点Highrateofreturn高退货率Tradeloading交易负载Channelstuffing渠道填塞Percentageofcompletionmethod完工百分比法Completedcontractmethod完成合同法Inputmeasure投入指标Outputmeasure产出指标Costtocostbasis成本至成本基础Currentassets流动资产Currentliability流动负债Changeinaccountingestimate会计估计变更Installmentsalesmethod分期付款销售Costrecoverymethod成本回收法Depositmethod保证金法Chattelmortgage动产抵押Franchiseandlicense特许权和许可证Landdevelopment房地产开发Uncollectibleaccount坏账Defaultandrepossession第17章Pretaxfinancialincome税前财务收益Taxableincome应税利润Deferredtaxliability递延所得税负债Deferredtaxassets递延所得税资产Temporarydifference暂时性差异Deductibleamounts可抵减金额Currenttaxexpense当期所得税费用Deferredtaxexpense递延所得税费用Deferredtaxbenefit递延所得税收益Valuationallowance计价准备Taxabletemporarydifference应纳税暂时性差异Deductibletemporarydifference可抵减暂时性差异Permanentdifference永久性差异Effectivetaxrate实际税率Enactedtaxrate法定所得税税率Averagetaxrate平均税率Alternativeminimumtax(AMT)可选最低所得纳税Netoperatingloss(NOL)净经营损失Losscarryback损失后转Losscarry-forward损失前转Taxeffect税收影响Netcurrentamount流动性净额第19章（也许吧）Incometaxrefundreceivable应收所得税返还Tax-planningstrategy税收筹划Negativeevidence负面证据Positiveevidence正面证据Asset-liabilitymethod资产负债表Futuretaxconsequences未来所得税影响Fulldisclosureprinciple充分披露原则Informationoverload信息超载Notetothefinancialstatements财务报表附注Midtermdata中期数据Differentialdisclosure差异披露Accountingpolicy会计政策Relatedpartytransaction关联方交易Accountingerror会计差错Irregularity舞弊Illegalact非法行为Post-balance-sheetevent/subsequentevent资产负债表日后事项Diversifiedcompany多元化企业Managementapproach管理法Operatingsegment经营分布Identifiableasset可辨认资产Revenuetest收入测试Operatingprofit/losstest经营利润/损失测试Measurementprinciple计量原则Commoncost共同成本Segmentinformation分期信息Discreteapproach分散法Integralapproach整体法Periodcost期间费用Annualizedapproach年化收益率法Marginalprincipleapproach边际原则法Midperiodtax中期所得税Seasonality季节性ContinuingcontroversyAuditor’sreport审计报告Unqualifiedopinion/cleanopinion无保留意见Qualifiedopinion保留意见Disclaimopinion无法表示意见Adverseopinion否定意见Management’sdiscussionandanalysis(DM&A)管理层讨论及分析Financialforecast财务预测Financialprojection财务计划Safeharborrule安全港规则Equalityofaccess信息获取的公平性Reliability可靠性Extensiblebusinessreportinglanguage可扩展商业报告语言Fraudulentfinancialreporting财务报告舞弊第不知道是哪一章（18?Maybe）Changesinaccountingprinciple会计准则改变Cumulativeeffect累计效应Retrospectiveapproach追溯调整法Directeffect直接影响Indirecteffect间接影响Impracticability无法实施的事项Prospectiveapply来适用法Normalrecurringcorrectionandadjustment正常的定期校正和调整Newreportingentity新的报告主体Correctionoferror错误纠正Priorperiodadjustment以前期间调整Catch-upadjustment追补调整Improvementinfinancialreporting财报改进Motivationsforchangeofmethod方法改变的动机Favorableprofitpicture良好的利润前景Politicalcost政治成本Capitalstructure资本结构Bonuspayment红利Smoothearning使收益平衡Economicconsequence经济后果Neutrality中立性Erroranalysis差错分析Counterbalancingerror可平衡错误Non-counterbalancingerror不可平衡错误