中美比较财务会计学词汇

balance between benefit and cost 收益与成本的平衡
balance sheet 资产负债表
balance sheet date 资产负债表日
balance sheet liability method 资产负债表负责法
bank overdrafts¹ 银行透支
basic earnings² per share 基本每股收益
beginning of the period 期初
benchmark treatments 基准处理方法
beneficiary 受益人
best estimate 最佳估计
bid bonds 投标保函
bid price 出价
bills 帐单
binding³ sale agreement 约束性销售协议
board of directors 董事会
bonus 奖金；红利
bonus issue 红股
bonus plan 奖金计划
borrowing agreements 借款协议
borrowing cost 借款成本
bottom-up test 由下而上测试
branch 分支机构
brand name 商标名称
brokerage 经纪人佣金；经纪人业务
business combination 企业合并
business combination which is an acquisition 购买式企业合并
business segment 业务分部
buy back 回购
buying segment 采购分部
call option 看涨期权、买入期权
callable 可赎回的
callable debt 可赎回债券
cap （利率）上限
capital 资本
capital approach 资本法
capital asset pricing model 资本资产定价模型
capital commitment 资本承诺
capital contributions 资本投入
capital gain 资本利得
capital maintenance 资本保全
capital transactions 资本交易
capitalisation 资本化
capitalization issues 资本化发行
capitalization rate 资本化比率
carry forward 结转后期
carry forward of unused tax credit 未利用的税款抵减结转后期
carry forward of unused tax losses 未利用的可抵扣（应税利润额的）亏损结转后期
carrying amount 账面金额
carrying back a tax loss 可抵扣（应税利润额的）亏损抵前
cash 现金
cash basis 收付实现制
cash equivalents 现金等价物
cash flow 现金流量
cash flow risk 现金流量风险
cash flow statements 现金流量表
cash generating unit 现金产出单元
cash in banks 银行存款
cash inflow 现金流入
cash on hand 库存现金
cash outflow 现金流出
certificates of deposit 存单
changes in accounting⁴ policies 会计政策变更
changes in financial position 财务状况变动
charge against 借记；计入
chief executive officer 首席执行官，行政总裁，总经理
class of assets 资产类别
classification 分类，归类
clearing house 清算所
closing rate 期末汇率
collateral⁵ 抵押品
collateralised borrowing 抵押借款
collectability 可收回性
collection cost 收帐费用
combination of shares 并股
combine 合并
combined entity⁶ 合并实体
combined result 合并经营结果
combining and segmenting construction contract 合并和分立的建造合同
combining enterprise 参与合并的企业
commission 佣金
commitment 承诺
commitment fee 承诺费，承约费
commodity contract 商品合同
commodity future contract 商品期货合同
commodity-based contract 以商品为基础的合同
common share 普通股
comparability 可比性
comparable uncontrolled price method 不加控制的可比价格法
comparative period 比较期限
compensated⁷ absences 带薪缺勤
compensation 补偿，报酬
compound instrument 复合金融工具
computer software 计算机软件
concentration of credit risk 信用风险集中
concentration of risk 风险集中
consideration 对价
consistency⁸ 一致性
consolidated⁹ balance sheet 合并资产负债表
consolidated financial statements 合并财务报表
consolidated group 合并集团
consolidated income statement 合并收益表
consolidation¹⁰ 合并
consolidation of shares 并股
consolidation procedure 合并程序
constant rate of return 固定回报率
construction contract 建造合同
construction overhead 施工间接费用
constructive¹¹ obligation 推定义务
consumable 易耗品
contingencies¹² 或有事项
contingent¹³ asset 或有资产
contingent commitments 或有承诺
contingent gains 或有利得
contingent liabilities 或有负债
contingent losses 或有损失
contingent rental¹⁴ 或有租金
contingent issuable shares 或有可发行股
contract 合同，合约
contractor¹⁵ 承包商
contractual obligation 合同义务
contractual provision 合同条款
contractual right 合同权利
contribute 注资，出资
contribution 出资，提存金
control 控制
convention 惯例
conversion¹⁶ option 转换期权
conversion right 转换权
convert 转换
convertible¹⁷ 可转换
convertible bonds 可转换债券
copyright 版权
corporate¹⁸ assets 总部资产
corridor 区间
cost 成本
cost method 成本法
cost of acquisition 购买成本，收买成本，购并成本
cost of an investment 投资成本
cost of conversion 加工成本，转换成本
cost of disposal 处置成本
cost of goods sold 销货成本
cost of inventorise 存货成本
cost of labor¹⁹ 人工成本
cost of purchase 采购成本
cost of sales 销售成本
cost of sales method 销售成本法
cost recovery approach 成本收回法
cost saving 成本节省
cost-plus contract 成本加成合同
cost-plus method 成本加成法
cost of acquisition 购买成本
cost of meterial 材料成本
cost of registering 注册费用
cost to complete 完工尚需发生的成本
counterparty 对应方
credit 贷记；贷项
credit facilities 信用便利
credit risk 信用风险
credit term 赊销期限
creditor²⁰ 债权人
creditworthiness 信用可靠度
cumulative²¹ preference dividends²² 累计优先股股利
cumulative preferred share 累计优先股
currency risk 货币风险
currency swap²³ 货币互换
currency translation differences 货币折算差额
current and expected profitability 当期和预期盈利能力
current assets 流动资产
current cost 现行成本
current cost approach 现行成本法
current cost financial statements 现行成本财务报表
current interest rate 现行利率
current investments 短期投资
current liabilities 流动负债
current obligation 现时义务
current period 当期
current salary approch 当期工资法
current service cost 当期服务成本
current tax 当期税金
curtailment²⁴ 缩减
customer loyalty²⁵ 顾客信赖，顾客忠诚

Part 3
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date of acquisition 购买日，收买日，并购日
date of contribution 出资日
date of report 报告日
date of the valuation 评估日
day-to-day activity 日常活动
dealing securities 交易性证券
debt default 债务拖欠
debt instrument 债务性工具
debt security 债务性证券
debt-equity ratio 债务－权益比
decline 下跌
deductible temporary differences 可抵扣暂时性差异
default 违约
deferral method 递延法
deferred compensation 递延酬劳
deferred compensation arrangement 递延酬劳安排
deferred foreign exchange gain or loss 递延汇兑损益
deferred income 递延收益
deferred payment 递延付款
deferred payment terms 递延付款条件
deferred revenue 递延收入
deferred tax asset 递延所得税资产
deferred tax liabilities 递延所得税负债
deferred taxes 递延所得税
defined benefit liability 设定受益负债
defined benefit obligation 设定受益义务
defined benefit plans 设定受益计划
defined contribution plans 设定提存计划
degree of comparability 可比程度
delivery 交付，交割，交货，送达
demand deposits 活期存款
demonstrably committed 明确承诺
deposit withdrawal 提取存款
depreciable amount 应折旧金额
depreciable asset 应折旧资产
depreciation 折旧
depreciation method 折旧方法
depreciation rate 折旧率
derecognise (a financial instrument) 终止确认（某一金融工具）
derecognition 终止确认
derivate financial instrument 衍生金融工具
derivative 衍生工具
designate 指定
development costs 开发费用
development expenditure 开发支出
development phrase 开发阶段
diluted earnings per share 稀释每股收益
dilutive 稀释
dilutive option 稀释选择权
dilutive potential ordinary share 稀释性潜在普通股
diminishing balance method 余额递减折旧法
direct effect 直接影响
direct increment costs 直接增量成本
direct investment 直接投资
direct labor 直接人工
direct method 直接法
direct relatonship 直接关系
directly attributable expenditure 可直接归属的支出
discharge 解脱，解除
disclose 披露
disclosure 披露
discontinued operations 已终止经营
discontinuing operation 终止经营
discount 折价，折扣，贴水
discount rate 折现率
disposal 处置
disposal consideration 处置收入
disposal of subsidiaries 子公司的处置
disposals 处置
distress sale 亏本销售
distribution 分配，分派
distribution costs 销售费用，分销费用
dividend income 股利收益
dividend receivable 应收股利
dividend yield 股利率
dividends 股利
dividends policy 股利政策
documentary credit 跟单信贷
downstream transactions 下游交易，下销交易

earnings 收益
earnings per share 每股收益，每股盈利
earnings-generating capacity 获利能力
economic benefits 经济利益
economic life 经济寿命
economic performance 经济业绩
effective date 生效日期
effective interest method 实际利率法
effective yield 实际收益率
eliminate 消除
embedded derivative 嵌入衍生工具
employee benefit 雇员福利
employee benefit cost 雇员福利成本
employee share ownership plan 职工持股计划
employee termination indemnity 辞退补偿
end of the period 期末
entity 实体
equity 权益
equity capital 权益资本
equity compensation benefits 权益计酬福利
equity compensation plans 权益计酬计划
equity financial instrument 权益性金融工具
equity instruments 权益性工具
equity issue 股份发行
equity method 权益法
equity securities 权益性证券
estimated value 评估价值
evaluate 评价，估价
events after the balance sheet date 资产负债表日后事项
exchange rate 汇率
exchange controls 外汇管制
exchange differences 汇兑差额
exchange loss 汇兑损失
exchange of assets 资产交换
execution 执行
executory contract 待执行合同
exercise date 行使日
exercise price 行使价格
exercise use 现有用途
expected growth rate 预期增长率
expected value 预期价值，预期价值法
expenditures carried forward 结转后期的支出
expenses 费用
experience adjustments 经验调整
expiry 期满，失效，终止
expiry date 期满日，终止日
explanatory notes 说明性注解
exploration 勘探
exposure 风险敞口
ex-rights 除权
extend the term 展期
external customer 外部客户
extinguish 消除
extinguishment of debt 消除债务
extraction 采掘
extraordinary items 非常项目