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1、 中美比较财务会计学附录如需转载，请注明来处 FanE翻译中国http:/www.FanE.cn/中美比较财务会计学附录Glossary for International Accounting StandardsGlossary for International Accounting Standards part 2balance 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 overdrafts
2、 银行透支basic earnings 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binding 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-u
3、p 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 prici
4、ng 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 losse
5、s 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
6、deposit 存单changes in accounting 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collateral 抵押品collateralised borrowing 抵押借款collectability 可收回性collection cost 收帐费用co
7、mbination of shares 并股combine 合并combined entity 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comm
8、on 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compensated 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consistency 一致性consolidated bala
9、nce 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consolidation 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constructive obligation 推定义务cons
10、umable 易耗品contingencies 或有事项contingent 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 rental 或有租金contingent issuable shares 或有可发行股contract 合同，合约contractor 承包商contractual obligation 合同义务contractual provision 合同条款contractual right
11、合同权利contribute 注资，出资contribution 出资，提存金control 控制convention 惯例conversion option 转换期权conversion right 转换权convert 转换convertible 可转换convertible bonds 可转换债券copyright 版权corporate 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
12、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 labor 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
13、 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creditor 债权人creditworthiness 信用可靠度cumulative preference dividends 累计优先股股利cumulative preferred share 累计优先股currency risk 货币风险currency swap 货币互换currency translation differences 货
14、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curr
15、ent service cost 当期服务成本current tax 当期税金curtailment 缩减customer loyalty 顾客信赖，顾客忠诚Part 3如需转载，请注明来处 FanE翻译中国http:/www.FanE.cn/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 dedu
