中美比較財務會計學詞彙

balance between benefit and cost 收益與成本的平衡
balance sheet 資產負債表
balance sheet date 資產負債表日
balance sheet liability method 資產負債表負責法
bank overdrafts 銀行透支
basic earnings per share 基本每股收益
beginning of the period 期初
benchmark treatments 基準處理方法
beneficiary 受益人
best estimate 最佳估計
bid bonds 投標保函
bid price 出價
bills 帳單
binding sale agreement 約束性銷售協議
board of directors 董事會
bonus 獎金；紅利
bonus issue 紅股
bonus plan 獎金計劃
borrowing agreements 借款協議
borrowing cost 借款成本
bottom-up test 由下而上測試
branch 分支機構
brand name 商標名稱
brokerage 經紀人佣金；經紀人業務
business combination 企業合併
business combination which is an acquisition 購買式企業合併
business segment 業務分部
buy back 回購
buying segment 採購分部
call option 看漲期權、買入期權
callable 可贖回的
callable debt 可贖回債券
cap （利率）上限
capital 資本
capital approach 資本法
capital asset pricing model 資本資產定價模型
capital commitment 資本承諾
capital contributions 資本投入
capital gain 資本利得
capital maintenance 資本保全
capital transactions 資本交易
capitalisation 資本化
capitalization issues 資本化發行
capitalization rate 資本化比率
carry forward 結轉後期
carry forward of unused tax credit 未利用的稅款抵減結轉後期
carry forward of unused tax losses 未利用的可抵扣（應稅利潤額的）虧損結轉後期
carrying amount 賬面金額
carrying back a tax loss 可抵扣（應稅利潤額的）虧損抵前
cash 現金
cash basis 收付實現制
cash equivalents 現金等價物
cash flow 現金流量
cash flow risk 現金流量風險
cash flow statements 現金流量表
cash generating unit 現金產出單元
cash in banks 銀行存款
cash inflow 現金流入
cash on hand 庫存現金
cash outflow 現金流出
certificates of deposit 存單
changes in accounting policies 會計政策變更
changes in financial position 財務狀況變動
charge against 借記；計入
chief executive officer 首席執行官，行政總裁，總經理
class of assets 資產類別
classification 分類，歸類
clearing house 清算所
closing rate 期末匯率
collateral 抵押品
collateralised borrowing 抵押借款
collectability 可收回性
collection cost 收帳費用
combination of shares 並股
combine 合併
combined entity 合併實體
combined result 合併經營結果
combining and segmenting construction contract 合併和分立的建造合同
combining enterprise 參與合併的企業
commission 佣金
commitment 承諾
commitment fee 承諾費，承約費
commodity contract 商品合同
commodity future contract 商品期貨合同
commodity-based contract 以商品爲基礎的合同
common share 普通股
comparability 可比性
comparable uncontrolled price method 不加控制的可比價格法
comparative period 比較期限
compensated absences 帶薪缺勤
compensation 補償，報酬
compound instrument 複合金融工具
computer software 計算機軟件
concentration of credit risk 信用風險集中
concentration of risk 風險集中
consideration 對價
consistency 一致性
consolidated balance sheet 合併資產負債表
consolidated financial statements 合併財務報表
consolidated group 合併集團
consolidated income statement 合併收益表
consolidation 合併
consolidation of shares 並股
consolidation procedure 合併程序
constant rate of return 固定回報率
construction contract 建造合同
construction overhead 施工間接費用
constructive obligation 推定義務
consumable 易耗品
contingencies 或有事項
contingent asset 或有資產
contingent commitments 或有承諾
contingent gains 或有利得
contingent liabilities 或有負債
contingent losses 或有損失
contingent rental 或有租金
contingent issuable shares 或有可發行股
contract 合同，合約
contractor 承包商
contractual obligation 合同義務
contractual provision 合同條款
contractual right 合同權利
contribute 注資，出資
contribution 出資，提存金
control 控制
convention 慣例
conversion option 轉換期權
conversion right 轉換權
convert 轉換
convertible 可轉換
convertible bonds 可轉換債券
copyright 版權
corporate assets 總部資產
corridor 區間
cost 成本
cost method 成本法
cost of acquisition 購買成本，收買成本，購併成本
cost of an investment 投資成本
cost of conversion 加工成本，轉換成本
cost of disposal 處置成本
cost of goods sold 銷貨成本
cost of inventorise 存貨成本
cost of labor 人工成本
cost of purchase 採購成本
cost of sales 銷售成本
cost of sales method 銷售成本法
cost recovery approach 成本收回法
cost saving 成本節省
cost-plus contract 成本加成合同
cost-plus method 成本加成法
cost of acquisition 購買成本
cost of meterial 材料成本
cost of registering 註冊費用
cost to complete 完工尚需發生的成本
counterparty 對應方
credit 貸記；貸項
credit facilities 信用便利
credit risk 信用風險
credit term 賒銷期限
creditor 債權人
creditworthiness 信用可靠度
cumulative preference dividends 累計優先股股利
cumulative preferred share 累計優先股
currency risk 貨幣風險
currency swap 貨幣互換
currency translation differences 貨幣折算差額
current and expected profitability 當期和預期盈利能力
current assets 流動資產
current cost 現行成本
current cost approach 現行成本法
current cost financial statements 現行成本財務報表
current interest rate 現行利率
current investments 短期投資
current liabilities 流動負債
current obligation 現時義務
current period 當期
current salary approch 當期工資法
current service cost 當期服務成本
current tax 當期稅金
curtailment 縮減
customer loyalty 顧客信賴，顧客忠誠

Part 3
如需轉載，請註明來處 FanE『翻譯中國』
date of acquisition 購買日，收買日，併購日
date of contribution 出資日
date of report 報告日
date of the valuation 評估日
day-to-day activity 日常活動
dealing securities 交易性證券
debt default 債務拖欠
debt instrument 債務性工具
debt security 債務性證券
debt-equity ratio 債務－權益比
decline 下跌
deductible temporary differences 可抵扣暫時性差異
default 違約
deferral method 遞延法
deferred compensation 遞延酬勞
deferred compensation arrangement 遞延酬勞安排
deferred foreign exchange gain or loss 遞延匯兌損益
deferred income 遞延收益
deferred payment 遞延付款
deferred payment terms 遞延付款條件
deferred revenue 遞延收入
deferred tax asset 遞延所得稅資產
deferred tax liabilities 遞延所得稅負債
deferred taxes 遞延所得稅
defined benefit liability 設定受益負債
defined benefit obligation 設定受益義務
defined benefit plans 設定受益計劃
defined contribution plans 設定提存計劃
degree of comparability 可比程度
delivery 交付，交割，交貨，送達
demand deposits 活期存款
demonstrably committed 明確承諾
deposit withdrawal 提取存款
depreciable amount 應折舊金額
depreciable asset 應折舊資產
depreciation 折舊
depreciation method 折舊方法
depreciation rate 折舊率
derecognise (a financial instrument) 終止確認（某一金融工具）
derecognition 終止確認
derivate financial instrument 衍生金融工具
derivative 衍生工具
designate 指定
development costs 開發費用
development expenditure 開發支出
development phrase 開發階段
diluted earnings per share 稀釋每股收益
dilutive 稀釋
dilutive option 稀釋選擇權
dilutive potential ordinary share 稀釋性潛在普通股
diminishing balance method 餘額遞減折舊法
direct effect 直接影響
direct increment costs 直接增量成本
direct investment 直接投資
direct labor 直接人工
direct method 直接法
direct relatonship 直接關係
directly attributable expenditure 可直接歸屬的支出
discharge 解脫，解除
disclose 披露
disclosure 披露
discontinued operations 已終止經營
discontinuing operation 終止經營
discount 折價，折扣，貼水
discount rate 折現率
disposal 處置
disposal consideration 處置收入
disposal of subsidiaries 子公司的處置
disposals 處置
distress sale 虧本銷售
distribution 分配，分派
distribution costs 銷售費用，分銷費用
dividend income 股利收益
dividend receivable 應收股利
dividend yield 股利率
dividends 股利
dividends policy 股利政策
documentary credit 跟單信貸
downstream transactions 下游交易，下銷交易

earnings 收益
earnings per share 每股收益，每股盈利
earnings-generating capacity 獲利能力
economic benefits 經濟利益
economic life 經濟壽命
economic performance 經濟業績
effective date 生效日期
effective interest method 實際利率法
effective yield 實際收益率
eliminate 消除
embedded derivative 嵌入衍生工具
employee benefit 僱員福利
employee benefit cost 僱員福利成本
employee share ownership plan 職工持股計劃
employee termination indemnity 辭退補償
end of the period 期末
entity 實體
equity 權益
equity capital 權益資本
equity compensation benefits 權益計酬福利
equity compensation plans 權益計酬計劃
equity financial instrument 權益性金融工具
equity instruments 權益性工具
equity issue 股份發行
equity method 權益法
equity securities 權益性證券
estimated value 評估價值
evaluate 評價，估價
events after the balance sheet date 資產負債表日後事項
exchange rate 匯率
exchange controls 外匯管制
exchange differences 匯兌差額
exchange loss 匯兌損失
exchange of assets 資產交換
execution 執行
executory contract 待執行合同
exercise date 行使日
exercise price 行使價格
exercise use 現有用途
expected growth rate 預期增長率
expected value 預期價值，預期價值法
expenditures carried forward 結轉後期的支出
expenses 費用
experience adjustments 經驗調整
expiry 期滿，失效，終止
expiry date 期滿日，終止日
explanatory notes 說明性註解
exploration 勘探
exposure 風險敞口
ex-rights 除權
extend the term 展期
external customer 外部客戶
extinguish 消除
extinguishment of debt 消除債務
extraction 採掘
extraordinary items 非常項目