常用财务英语词汇
A share A股；甲类股份political riskre-invoicing centerspecial methods of modern management accountingmodern management accountingLeads and Lagsfees and royaltiesthe cost of capital for foreign investmentsmultinational working capital managementmultinational performance evaluationmanaging economic exposure managing transaction exposuremanaging translation exposureforeign project appraisalforeign project appraisalinternational inventory managementdividend remittancesinter-company loansrepatriating blocked fundsmaintaining the value of blocked fundsadjusted net present valuematchingaccounting of tourism and serviceaccounting of construction enterprisesaccounting of civil aviation transportation enterprisesbusiness accountingaccounting of commercial enterprisesaccrual basisaccounting of agricultural enterprisesrealization principleprinciple of historical costaccounting of enterprises with foreign investmentall-purpose financial statementsaccounting of rail way transportation enterprisesowners equityowners equitysubstance over formprinciple of exceptionsinformation system perspectiverelevancemicro-accountingobjectivitycomparabilityprudenceaccounting of financial institutionsaccounting of communication and transportation enterprisesaccounting of construction unitsrecording currencymeasurement attributestimelinessmonetary measurementaccounting standardsaccounting entityaccounting professional ethicsfunctions of accountingaccounting forecastingaccounting elementsaccounting researchaccounting science systemaccountingaccounting informationtargets of accounting activitiesaccounting personnelaccounting recognition accounting objectivetheoretical structure of accountingaccounting theoryaccounting controlaccounting decision ***accounting supervisionaccounting assumptionaccounting recordsaccounting measurementaccounting departmentaccounting environmentfinancial accountingsystem of accounting administrationaccounting periodsaccounting objectaccounting equationnature of accountingaccounting statementsmacro-accountingaccountingcombination statementsdistinguishment between capital expenditure and revenue expenditureconsolidated financial statementsmanagement activities perspectivemanagement accountingmanagement tool perspectiveaccounting of stock companiesgenerally accepted accounting principle, GAAPpublic accountingaccounting of industrial enterprisesindividual statementsaccounting of high technology enterprisesliabilityexpensefeedback valueaccounting of foreign economic cooperation enter prisesexternal statementsinternal statementsconsistencyart perspectiveaccounting of real estate enterprisesaccounting of post and telecommunication enterprisesforecast valuetrue and fair viewgoing concerncost statementfinancial accounting principlesfinancial accounting conceptual frameworkfinancial accountinggovernmental and non-profit organization accountingmaterialityspecial purpose financial statementsassetsfundsfunds movementfinancial reportelements of financial statementsfinancial statementsconstant-dollar assumptionaccounting of insurance companiesrecognition of revenuecorporate bond issuing pricedepreciation of fixed assetsconvertible bondsaccelerated depreciation methodsinterest rate on debentureassignment of accounts receivabledebenture bondslast-in, first-out, LIFOdiscount on notes payablefirst-in, first-out缩写FIFOconstructions in processimprovements and replacements of fixed assetsperiodic inventory systemall-inclusive concept of incomenet realizable valueadditions of fixed assetssale or factoring of accounts receivablecontingent liabilitysales returns and allowancesretail methodcash discountbonds payablesale methodnotes payablestock rightsrepairs and maintenance of fixed assetsmortgage bondsselling expensesdividends payablenotes receivableintangible assetscollection methodincome taxcurrent liabilitiesproduction methodretirement and replacement methodinventory methodcurrent assetspurchases discountsgoodwillaccounts receivableinvestment incomeoperating incomecapital stockredemption of bondsbad debtsrevaluations of fixed assetscash in bankfixed assetsprofit distributionaccrued expensetrademarks and trade namesnet incomeprofit payableincome bondscapitalization of interestsadvance to supplierother receivablescashcorporate bond floatationwages payablepaid-in capitalsurplus reservesdividendtaxes payablenegative goodwillrecognition of expensetemporary investmentshort-term loansdeferred chargescurrent operating concept of incomeeffects of inventory errorsdepreciation methoddepreciation ratepaymentstraight-linewelfare fundpatentshousing fundreplacement costingknow-howfranchisescapital reservesbalance sheetnatural resourcesinventorysinking fundlong-term payableslong-term investmentslong-term loanslong-term liability of long-term debtfinancing expensesappropriated retained earningsstandard costingvariable costingcopyrightscumulative source documentbookkeeping procedure using summary vouchersworking ***multiple account titles voucherDouble entry bookkeepingcompound entrycorrection by drawing a straight lingcumulative source documentaccounting documentschart of accountsaccount titlecorrection by using red inkbookkeeping procedurespostingaccounting entryaccounting cycleBook of accountsloose-leaf bookclearing accountsmatching accountsbookkeeping methodsrecording rulesvoucherBookkeeping procedure using vouchersbookkeeping procedure using categorized account summary*** entrysettlement accountsclosing accountclosing entrydebit-credit bookkeepingpartial checkcard book