发布时间 : 星期五 文章《会计术语英汉对照表》更新完毕开始阅读03fa392b7375a417866f8fd6
合伙企业 合并资产负债表 合并主体的所得税会计(美)
合并现金流量表 合并价差 合并会计报表 购买法 企业整体价值 权益结合法 期内所得税分摊(美) 期末存货的未实现损益
公司间的长期资产业务
名义货币保全 基金论
功能性货币（美） 汇兑损益
合并财务状况变动表换算损益
举债经营收购（美）母公司持股比例变动交互分配法（美） 货币项 合伙清算 控股合并 关税
名义货币单位 记账本位币 经营租赁 流动非流动性法 经济利润
破产受托人清算组会计
联合会计报表 权益法
partnership enterprise consolidated balance sheet
accounting for income taxes of consolidated entities
consolidated statement of cash flow cost-book value differentials consolidated financial statements purchase methed
the value of an enterprise as a whole pooling of interest method
intraperiod tax allocation
unrealized profit in ending inventory intercompany transactions in long-term assets
maintaining capital in units of money the fund theory functional currency exchange gains or losses
consolidated statement of changes in financial poition
translation gains or losses
Leveraged buyouts,简称LBC
change in ownership percentage held by parent reciprocal allocation approach monetary items
partnership liquidation
acquisition of majority interest tariff
units of nominal currency recording currency operating lease
current/noncurrent method economic income trustee accounting
combined financial state-ments equity method
共同费用分配 货币非货币法 利率期货交易 简单权益法 汇率 母公司 红利法
库藏股法（美） 劳务因素 精算报告 全面分摊法 固定资产投资方向调节税 合并费用 间接标价法 买入汇率 期货合约 混合合并 控投公司 股票指数期货 横向销售 固定汇率 纳税影响法 记账汇率 横向合并 合并前股利 可变现净值 企业合并会计 平仓盈亏 卖出汇率 金融期货交易 会计利润 合并损益表 公允价值 期权 间接控股 两笔交易观
home office-branch expense allocation monetary/no monetary
interest rate futrues transaction simple equity method exchange rate parent company bonus procedure
treasury stock approach service factor actuaries’report comprehensive allocation
expenses related to combinations indirect quotation buying rate futrues contract conglomeration holding company stock index futrues crosswise sale fixed rate tax effect method recording rate
horizontal integration preacquisition dividends net realizable
accounting for business combination offset gain and loss selling rate
financial futures transaction accounting income
consolidated income statement fair value options
indirect holding two-transaction opinion
破产清算 企业合并 企业论 商品寄销 权益理论 融资租赁 商品期货交易 商誉法 生产能力保全 升水
少数股东损益 少数股东权益 上市公告书 剩余权益论 时态法 实体理论 实体论 受托人（美） 特定变动 所得税会计 所得税的跨期分摊 税务会计 售后回租 耕地占用税 个人所得税 个人财务报表（美）改组计划（美） 改组 复杂权益法 附属公司 负权人偿金 浮动汇率 分支机构会计 推定赎回损益 推定赎回 投机
bankrupcy liquidation business combination the enterprise theory consignment equity theory financing lease futrues for commodity goodwill procedure
maintaining capital in terms of productive capacity premium
minority interest income minority stockholder’s interest listed company statment the residual equity theory temporal method entity theory the entity theory trustee specific change income tax accounting interqeriod tax allocation tax accounting sale-leaseback
personal income tax personal financial state-ments
reorganization plan reorganization complex equity method associated company dividend floating rate
accounting for branch
constructive gains and losses on bonds constructive retirement spculation
贴水
特定物价指数 分支机构 分期收款销货 分次清算 分部报告 房地产收入 房地产成本 房地产 多种汇率法 订量单位 递延法 当代理论 单一汇率法 退休金
退休金会计（美）
discount
specific price index branch
installment sales installment liquidation segmental reporting real estate revenue cost of real setate real estate
multiply exchange rate units of measurement deffered method contemporary theory singal method pension plan
accounting for pension plan
对境外实体的净投资 net investment in foreign entities
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 购买力损益 非货币性项目 单行合并（美） 外汇
外币会计报表 外币折算风险 外币统账法 外币套期保值 外币投资风险 外币资产风险 外币会计报表折算 外币兑换风险 外币承诺 外币负债风险 外币持有风险
accoung for circulatin tax purchasing power gains or loosses nonmonetary items one-line consolidation foreign exchange
foreign currency statements foreign curency translation risk recording-currency method hedge
foreign curency investment risk foreign currency assets risk
translation of foreign currency statements foreign currency exchange risk foreign currency commitment foreign crurency liability risk foreingn currency holding risk
合伙权益的转让（美） assignment of partnership interest