Investmentdecision:投資決策Financingdecision:籌資決策Capitalbudegtingdecision:資本預(yù)算決策Tangibleassets:有形資產(chǎn)Intangibleassets:無形資產(chǎn)Debtfinancing:債務(wù)資金、債務(wù)籌資Equityfinancing:權(quán)益資金、權(quán)益籌資Capitalstructure:資本結(jié)構(gòu)Corporation:公司Stockholder/shareholder:股東financialstatements:財務(wù)報表Shareholders:股東Stakeholders:利益相關(guān)者Profitmaximization:利潤最大化Principal：委托人Agencyproblem:代理問題Creditor:債權(quán)人Takeover:接管Financialinstitutions:金融機(jī)構(gòu)Financialsystem:金融系統(tǒng)Intermediary:中介Realassets:實物資產(chǎn)Stockmarket:股票市場Primarymarket:初級市場Secondarymarket:二級市場Bondmarket:債券市場Capitalmarket:資本市場Moneymarket:貨幣市場Options:期權(quán)Derivatives:衍生金融工具Risk-averse:風(fēng)險厭惡型Risk-tolerant:風(fēng)險容忍型Costofcapital:資本成本Superiorrateofreturn:超額收益率Expectedrateofreturn:期望收益率Opportunitycost:機(jī)會成本Corporatebond:公司債Futurevalue:終值、未來價值Compoundinterest:復(fù)利Simpleinterest:單利Presentvalue:現(xiàn)值Discountedcashflow:折現(xiàn)現(xiàn)金流Discountedrate:折現(xiàn)率、貼現(xiàn)率Discountedfactor:折現(xiàn)系數(shù)Common-sizeincomestatement:共同尺度利潤表、百分率利潤表Balancesheet:資產(chǎn)負(fù)債表Common-sizebalancesheet:共同尺度資產(chǎn)負(fù)債表Leverageratios:負(fù)債比率、杠桿比率Financialleverage:財務(wù)杠桿Long-termdebtratio:長期負(fù)債比率Long-termdebt-equityratio:長期債務(wù)權(quán)益比Totaldebtratio:資產(chǎn)負(fù)債率Timesinterestearnedratio:已獲利息倍數(shù)Cashcoverageratio:現(xiàn)金流償債能力比率Liquidityratio:變現(xiàn)能力比率Networkingcapitaltototalassetsratio:凈營運(yùn)資本占總資產(chǎn)比Currentratio:流動比率Quick(oracid-test)ratio:速動比率或酸性測試比率Cashratio:現(xiàn)金比率Marketablesecurities:有價證券Assetturnoverratio:資產(chǎn)周轉(zhuǎn)率Averagecollectionperiod:平均收賬期Inventoryturnoverratio:存貨周轉(zhuǎn)率Profitabilityratios:盈利能力比率Profitmargin:銷售凈利率、利潤邊際Operatingprofitmargin:營業(yè)利潤率Returnonassets(ROA):總資產(chǎn)收益率Returnonequity(ROE):凈資產(chǎn)收益率Payoutratio:股利支付率Plowbackratio:留存收益率Long-termdebtratio:長期負(fù)債比率Long-termdebt-equityratio:長期債務(wù)權(quán)益比Totaldebtratio:資產(chǎn)負(fù)債率Timesinterestearnedratio:已獲利息倍數(shù)Interestcoverration:利息保障倍數(shù)Cashcoverageratio:現(xiàn)金流償債能力比率DuPontsystem:杜邦財務(wù)分析體系ROA:總資產(chǎn)收益率ROE:凈資產(chǎn)收益率Creditor債權(quán)人Deflation通貨緊縮Expenses費用Financialstatement財務(wù)報表Financialactivities籌資活動Liabilities負(fù)債Negativecashflow負(fù)現(xiàn)金流量Operatingactivities經(jīng)營活動Ownersequity所有者權(quán)益Partnership合伙企業(yè)Positivecashflow正現(xiàn)金流量Retainedearning留存利潤Revenue收入Soleproprietorship獨資企業(yè)Solvency清償能力財會名詞漢英對照表（1）會計與會計理論會計accounting決策人DecisionMaker投資人Investor股東Shareholder債權(quán)人Creditor流動資產(chǎn)Currentassets流動負(fù)債CurrentLiabilities長期負(fù)債Long-termLiabilities投入資本ContributedCapital留存收益RetainedEarning－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－應(yīng)收帳款A(yù)ccountreceivable應(yīng)收票據(jù)Notereceivable起運(yùn)點交貨價F.O.Bshippingpoint目的地交貨價F.O.Bdestinationpoint商業(yè)折扣Tradediscount現(xiàn)金折扣Cashdiscount銷售退回及折讓Salesreturnandallowance壞帳費用Baddebtexpense備抵法Allowancemethod備抵壞帳Baddebtallowance出票人Maker受款人Payee本金Principal利息率Interestrate到期日Maturitydate本票Promissorynote貼現(xiàn)Discount背書Endorse拒付費Protestfee－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（4）存貨存貨Inventory商品存貨Merchandiseinventory產(chǎn)成品存貨Finishedgoodsinventory在產(chǎn)品存貨Workinprocessinventory原材料存貨Rawmaterialsinventory市價Marketvalue重置成本Replacementcost可變現(xiàn)凈值Netrealizablevalue上限Upperlimit下限Lowerlimit毛利法Grossmarginmethod零售價格法Retailmethod成本率Costratio－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（5）長期投資長期投資Long-terminvestment長期股票投資Investmentonstocks長期債券投資Investmentonbonds成本法Costmethod權(quán)益法Equitymethod合并法Consolidationmethod股利宣布日Declarationdate股權(quán)登記日Dateofrecord除息日Ex-dividenddate付息日Paymentdate債券面值Facevalue,Parvalue債券折價Discountonbonds債券溢價Premiumonbonds票面利率Contractinterestrate,statedrate市場利率Marketinterestratio,Effectiverate普通股CommonStock優(yōu)先股PreferredStock現(xiàn)金股利Cashdividends股票股利Stockdividends清算股利Liquidatingdividends到期日Maturitydate到期值Maturityvalue－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－-（6）固定資產(chǎn)固定資產(chǎn)PlantassetsorFixedassets原值Originalvalue預(yù)計使用年限Expectedusefullife預(yù)計殘?nbsp;Estimatedresidualvalue折舊費用Depreciationexpense累計折舊Accumulateddepreciation帳面價值Carryingvalue應(yīng)提折舊成本Depreciationcost凈值Netvalue在建工程Construction-in-process磨損Wearandtear過時Obsolescence直線法Straight-linemethod（SL）工作量法Units-of-productionmethod（UOP）加速折舊法Accelerateddepreciationmethod雙倍余額遞減法Double-decliningbalancemethod（DDB）年數(shù)總和法Sum-of-the-years-digitsmethod（SYD）以舊換新Tradein經(jīng)營租賃Operatinglease融資租賃Capitallease廉價購買權(quán)Bargainpurchaseoption（BPO）資產(chǎn)負(fù)債表外籌資Off-balance-sheetfinancing最低租賃付款額Minimumleasepayments－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（7）無形資產(chǎn)無形資產(chǎn)Intangibleassets專利權(quán)Patents商標(biāo)權(quán)Trademarks,Tradenames著作權(quán)Copyrights特許權(quán)或?qū)I權(quán)Franchises商譽(yù)Goodwill開辦費Organizationcost租賃權(quán)Leasehold攤銷Amortization－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（8）流動負(fù)債負(fù)債Liability流動負(fù)債Currentliability應(yīng)付帳款A(yù)ccountpayable應(yīng)付票據(jù)Notespayable貼現(xiàn)票據(jù)Discountnotes長期負(fù)債一年內(nèi)到期部分Currentmaturitiesoflong-termliabilities應(yīng)付股利Dividendspayable預(yù)收收益Prepaymentsbycustomers存入保證金Refundabledeposits應(yīng)付費用Accrualexpense增值稅valueaddedtax營業(yè)稅Businesstax應(yīng)付所得稅Incometaxpayable應(yīng)付獎金B(yǎng)onusespayable產(chǎn)品質(zhì)量擔(dān)保負(fù)債Estimatedliabilitiesunderproductwarranties贈品和兌換券Premiums,couponsandtradingstamps或有事項Contingency或有負(fù)債Contingent或有損失Losscontingencies或有利得Gaincontingencies永久性差異Permanentdifference時間性差異Timingdifference應(yīng)付稅款法Taxespayablemethod－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（9）長期負(fù)債長期負(fù)債Long-termLiabilities應(yīng)付公司債券Bondspayable有擔(dān)保品的公司債券SecuredBonds抵押公司債券MortgageBonds保證公司債券GuaranteedBonds信用公司債券DebentureBonds一次還本公司債券TermBonds分期還本公司債券SerialBonds可轉(zhuǎn)換公司債券ConvertibleBonds可贖回公司債券CallableBonds可要求公司債券RedeemableBonds記名公司債券RegisteredBonds無記名公司債券CouponBonds普通公司債券OrdinaryBonds收益公司債券IncomeBonds名義利率，票面利率Nominalrate實際利率Actualrate有效利率Effectiverate溢價Premium折價Discount面值Parvalue直線法Straight-linemethod實際利率法Effectiveinterestmethod到期直接償付Repaymentatmaturity提前償付Repaymentatadvance償債基金Sinkingfund長期應(yīng)付票據(jù)Long-termnotespayable抵押借款Mortgageloan－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（10）業(yè)主權(quán)益權(quán)益Equity業(yè)主權(quán)益Ownersequity股東權(quán)益Stockholdersequity投入資本Contributedcapital繳入資本Paid-incapital股本Capitalstock資本公積Capitalsurplus留存收益Retainedearnings核定股本Authorizedcapitalstock實收資本Issuedcapitalstock發(fā)行在外股本Outstandingcapitalstock庫藏股Treasurystock普通股Commonstock優(yōu)先股Preferredstock累積優(yōu)先股Cumulativepreferredstock非累積優(yōu)先股Noncumulativepreferredstock完全參加優(yōu)先股Fullyparticipatingpreferredstock部分參加優(yōu)先股Partiallyparticipatingpreferredstock非部分參加優(yōu)先股Nonpartiallyparticipatingpreferredstock現(xiàn)金發(fā)行Issuanceforcash非現(xiàn)金發(fā)行Issuancefornoncashconsideration股票的合并發(fā)行Lump-sumsalesofstock發(fā)行成本Issuancecost成本法Costmethod面值法Parvaluemethod捐贈資本Donatedcapital盈余分配Distributionofearnings股利Dividend股利政策Dividendpolicy宣布日Dateofdeclaration股權(quán)登記日Dateofrecord除息日Ex-dividenddate股利支付日Dateofpayment現(xiàn)金股利Cashdividend股票股利Stockdividend撥款appropriation－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－-（12）財務(wù)狀況變動表財務(wù)狀況變動表中的現(xiàn)金基礎(chǔ)SCFP.CashBasis（現(xiàn)金流量表）財務(wù)狀況變動表中的營運(yùn)資金基礎(chǔ)SCFP.WorkingCapitalBasis（資金來源與運(yùn)用表）營運(yùn)資金WorkingCapital全部資源概念A(yù)ll-resourcesconcept直接:)業(yè)務(wù)Directexchanges正常營業(yè)活動Normaloperatingactivities財務(wù)活動Financingactivities投資活動Investingactivities－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－-（13