高级会计专业英语翻译

高级会计专业英语翻译

纵向合并Vertical integration;

综合变动general change;

子公司权益变动change in ownership of a subsidiary;

子公司subsidiary company;

资源税resources tax;

成本法cost method;

财产税property tax;

部分分摊法partial allocation;

不合并子公司unconsolidated subsidiaries;

Z低退休金负债（美）minimum liability;

租赁leases;

租金rents;

原始成本historical cost;

远期汇率forward rate;

时间性差异timing difference;

暂时性差异temporary difference;

增值表value added statement;

债权人会议committee representation;

债务重整debt restructurings;

账面汇率recorded rate;

直接标价法direct quotation;

直接控股direct holdings;

招股说明书prospectus;

中间汇率middle rate;

中期报告interim reporting;

重置成本replacement cost;

转租赁subleases;

准改组（美）quasi-reorbganization;

资本保全capital maintenance;

资本化价值capitalized value;

资本因素capital factor;

资产负债法asset/libility method;

存货转让价格inventory transfer price;

创立合并consolidation;

出租人会计accounting for leases-lessor;

持有/(产损益)holding gains losses;

持仓盈亏opsition gain and loss;

承租人会计accounting for leases-leasee;

成本回收法cost recovery method;

收入中心revenue center;

合并前利润preacquisition income;

现金分配计划cash distribution plan;

安全付款表safe payments schedule;

合并每股收益consolidated EPS;

期货交易市场market of futures transaction;

期货交易futures transaction;

金融工具financial instruments;

企业集团business qroup;

年度报告annual report;

内部往来transactions between home office and branches;

合伙企业partnership enterprise;

合并资产负债表consolidated balance sheet;

合并主体的所得税会计(美)accounting for income taxes of consolidated entities;

合并现金流量表consolidated statement of cash flow;

合并价差cost-book value differentials;

合并会计报表consolidated financial statements;

购买法purchase methed;

企业整体价值the value of an enterprise as a whole;

高级会计专业英语翻译