高級(jí)會(huì)計(jì)專(zhuān)業(yè)英語(yǔ)翻譯
縱向合并Vertical integration
綜合變動(dòng)general change
子公司權(quán)益變動(dòng)change in ownership of a subsidiary
子公司subsidiary company
資源稅resources tax
成本法cost method
財(cái)產(chǎn)稅property tax
部分分?jǐn)偡╬artial allocation
不合并子公司unconsolidated subsidiaries
Z低退休金負(fù)債（美）minimum liability
租賃leases
租金rents
原始成本historical cost
遠(yuǎn)期匯率forward rate
時(shí)間性差異timing difference
暫時(shí)性差異temporary difference
增值表value added statement
債權(quán)人會(huì)議committee representation
債務(wù)重整debt restructurings
賬面匯率recorded rate
直接標(biāo)價(jià)法direct quotation
直接控股direct holdings
招股說(shuō)明書(shū)prospectus
中間匯率middle rate
中期報(bào)告interim reporting
重置成本replacement cost
轉(zhuǎn)租賃subleases
準(zhǔn)改組（美）quasi-reorbganization
資本保全capital maintenance
資本化價(jià)值capitalized value
資本因素capital factor
資產(chǎn)負(fù)債法asset/libility method
存貨轉(zhuǎn)讓價(jià)格inventory transfer price
創(chuàng)立合并consolidation
出租人會(huì)計(jì)accounting for leases-lessor
持有/(產(chǎn)損益)holding gains losses
持倉(cāng)盈虧opsition gain and loss
承租人會(huì)計(jì)accounting for leases-leasee
成本回收法cost recovery method
收入中心revenue center
合并前利潤(rùn)preacquisition income
現(xiàn)金分配計(jì)劃cash distribution plan
安全付款表safe payments schedule
合并每股收益consolidated EPS
期貨交易市場(chǎng)market of futures transaction
期貨交易futures transaction
金融工具financial instruments
企業(yè)集團(tuán)business qroup
年度報(bào)告annual report
內(nèi)部往來(lái)transactions between home office and branches
合伙企業(yè)partnership enterprise
合并資產(chǎn)負(fù)債表consolidated balance sheet
合并主體的所得稅會(huì)計(jì)(美)accounting for income taxes of consolidated entities
合并現(xiàn)金流量表consolidated statement of cash flow
合并價(jià)差cost-book value differentials
合并會(huì)計(jì)報(bào)表consolidated financial statements
購(gòu)買(mǎi)法purchase methed
企業(yè)整體價(jià)值the value of an enterprise as a whole
高級(jí)會(huì)計(jì)專(zhuān)業(yè)英語(yǔ)翻譯
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