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for subject
Finances
containing
益
|
all forms
Chinese
English
一得收
益
earned income
一般损
益
部分
general profit and loss section
一般物价水平收
益
general price-level gain
不动产收
益
income from real estate
不变币值收
益
constant-dollar income
不完全权
益
法
incomplete equity method
世界范围收
益
world-wide income
业主权
益
proprietary interest
业主权
益
帐户
owners's equity accounts
业主权
益
表
statement of owner's equity
业主权
益
表
statement of owners’equity
业主权
益
表
owner's equity statements
业务总利
益
gross earnings
(gross profit; gross revenue; gross income)
业务收
益
法
earnings statement
业外收
益
non-operating income
中美的利
益
分歧
divergence in interests between China and the US
中证固定收
益
类指数
CSI Fixed Income Indices
临时损
益
non-recurring gains and losses
临界收
益
yield to crash
临界收
益
率
cut-off rate of return
为共同利
益
而办理的分保
reinsurance cover for common account
主要产品别月份收
益
表
monthly income statement by major commodity groups
优先权
益
senior interest
优先股每股收
益
earnings per share of preferred stock
优先股股东权
益
preferred stockholders’ equity
优先股股利收
益
倍数
preferred dividend as a percentage of earnings
但由收
益
but-for income
低收
益
债务
low-yielding liabilities
余
益
比率
marginal income ratio
余额递减式损
益
表
reducing-balance-form profit and loss statement
余额递减式损
益
表
reducing balance form of profit and loss statement
(report form of profit and loss statement; running form of profit and loss statement)
余额递减式收
益
表
reducing-balance-form income statement
作纯
益
to the good
债主权
益
creditor
’s
equity
债券利息收
益
bond interest income
债券收
益
率
yield of bond
债券收
益
率波动
turmoil for bond yields
债券等值收
益
率
bond equivalent yield
债息收
益
coupon yield
债息等值收
益
coupon equivalent yield
债息等值收
益
coupon equivalent rate
债权人权
益
creditor’s claim
债权受
益
人
creditor beneficiary
兑换利
益
profit on exchange
"兑换损
益
"帐户
currency exchange loss or gain
分期付款销售损
益
profit or loss on installment sales
分步式收
益
表
multiple-step form of income statement
分步损
益
表
multiple-step income statement
分步收
益
表
multiple-step income statement
分部
部门
毛
益
成果
segment margin
result
利
益
avail
利
益
与节省
income versus savings
利
益
之分配
division of income
利
益
冲突事宜委员会
Conflict Committee
利
益
分歧
divergent interests
利
益
分配
appropriation of surplus
利
益
分配准备
reserve for dividend
利
益
增减
变动
分析表
statement of variation in profit
利
益
攸关者
stakeholder
利
益
润
表
profit chart
利
益
责任单位
profit center
利
益
转让
assignment of interest
利
益
润
预算
profit budget
利息差
益
gain from interest
利息收
益
interest income
(received)
利息收
益
率现值
interest yield equivalent
到期收
益
率
yield to final maturity
到货损
益
帐户
profit and loss on goods to arrive account
制定
预算
的收
益
调整法
adjusted income method
前期滚结损
益
loss and gain brought forward
单位贡献毛
益
unit contribution margin
单步式收
益
表
single-step income statement
各部间之收
益
interdepartmental income
合伙人权
益
partner's equity
合伙人权
益
变动表
schedule of changes in partners equity
合伙:组织与损
益
分配
partnership, formation and division of income
合作社受
益
红
股
利
patronage dividend
合同上的收
益
contractual revenue
合并差额利
益
profit from consolidation
合并损
益
帐户
consolidated profit and loss account
合并损
益
表
consolidated profit and loss statement
合并损
益
表
combined profit and loss statement
合并收
益
consolidated income
合并收
益
及盈余表
combined income and surplus statement
合并收
益
表
combined income statement
合并收
益
表工作底稿
consolidated income sheet work sheet
合并留存收
益
表
consolidated statement of retained earnings
同等权
益
pari passu
名义现金收
益
nominal cash earnings
商业利
益
commercial profit
商品
分类
别营业损
益
明细表
commodity operating profit and loss statement
商品
分类
别营业损
益
明细表一按客户性质
commodity operating profit and loss statement by customer classes
地产收
益
estate income
均衡期望收
益
率
equilibrium expected return
坏账前收
益
income before bad debts
坏账收回收
益
income from recovery of bad debts
处理库存股票收
益
profit on treasury stock
外币兑换损
益
profit or loss on foreign exchange
外汇兑换损
益
账户
foreign exchange gain or loss a/c
外汇损
益
帐户
foreign exchange gain or loss a/c
外汇收
益
foreign exchange gain
外汇收
益
earnings in foreign exchange
外部需求的日
益
疲软
weakening external demand
多数收
益
majority interest
多级式收
益
表
multi-step income statement
天年化收
益
率
on the 7th of the year yield 7
尊重投资者利
益
respect the interests of investors
少数权
益
minority interests
少数股东权
益
minority interest
少数股东权
益
minority stockholders' interests
市价对每股收
益
比率
ratio of market price to earnings per share
市场收
益
率
market rate of return
帐户式损
益
表
balanced form of profit and loss statement
(account form of profit and loss statement)
帐户式损
益
表
balance form of profit and loss statement
(account form of profit and loss statement)
帐户式损
益
表
technical form of profit and loss statement
(account form of profit and loss statement)
帐户式损
益
表
account form of profit and loss statement
帐户式收
益
表
account form of income statement
帐面收
益
率
book rate of return
当前收
益
率
current return
当期收
益
率
running yield
总业务收
益
total earning
总括性损
益
表
statement of income and profit-and loss
(all inclusive income statement)
总收
益
total return
总收
益
之减除数
deduction from gross income
总收
益
互换
total return swap
总收
益
提成折旧法
depreciation-gross earning method
总收
益
率掉期
total rate of return swap
总收
益
率试验
gross profit ratio test
总资产收
益
率
return on total assets
总资产收
益
率
all capital earnings rate
总资本利
益
率
rate of earnings on total capital employed
成本交替损
益
cost tradeoff
成本协同效
益
cost synergy
成本按收
益
分配
allocation of cost to revenue
成本-效
益
分析
cost-benefit analysis
成本服务的损
益
cost service tradeoffs
成本配合收
益
的原则
cost matching income principle
成长收
益
型
growth income type
成长收
益
型基金
growth and income fund
我方受
益
的余额
应收
balance in our favour
或有利
益
contingent profits
持有大量低收
益
的银行存款
hold vast quantities of low-yielding bank deposits
持有期收
益
率
holding period yield
持有期收
益
率
holding period return
按收
益
表观点估计坏帐的方法
income statement approach of estimating uncollective accounts
按来源列报股东权
益
reporting stockholders equity by sources
支付给受
益
人的待遇
treatments paid to beneficiaries
收
益
非收益
earned
unearned
收
益
不变论
theory of constant return
收
益
与留存收益表
statement of income and retained earnings
收
益
与留存收益表
statement of earnings and retained earnings
收
益
与费用明细表
statement of income and expense
收
益
享受人
income beneficiary
收
益
价差
yield spread
收
益
价差策略
yield spread strategy
收
益
优势
yield advantage
收
益
估算
income estimation
收
益
估计
earnings estimate
收
益
余额
marginal income
收
益
使用帐户
income use account
收
益
保障投资
guaranteed return on investment
收
益
保障计划
earnings protection plan
收
益
公司债
revenue bond
收
益
分类表
income distribution sheet
收
益
分配表
disposition of net income
(or net profit or net earning)
收
益
及损益计算表
statement of income and profit and loss
收
益
及盈余合并表
combined statement of income and surplus
收
益
及费用表
statement of income and expenditure
(statement of loss and gain ; statement of profit and loss)
收
益
反应系数
earnings response coefficient
收
益
台阶
yield curb
收
益
吨
revenue ton
收
益
周期
earning cycle
收
益
图
payoff diagram
收
益
基准
yield basis
收
益
增加导致的通货膨胀
income inflation
收
益
增长
earnings growth
收
益
实现惯例
realization convention
收
益
审计
income audit
收
益
审计
audit of revenue
普通股与优先股
收
益
差额
yield gap
收
益
帐户
revenue accounts
收
益
帐户
income a/c
收
益
帐户
revenue account
收
益
帐户
income account
收
益
帐户
科目
,损益帐户
income accounts
收
益
所能负担利息的倍数
times charges earned
收
益
拍卖
yield auction
收
益
损失
loss in revenue
收
益
损失保险
loss of profit insurance
收
益
支出
nominal expenditure
(revenue expenditure)
收
益
支出
charge to income
(revenue expenditure)
收
益
支出帐
expenditure on revenue account
收
益
水平
income levels
收
益
燃烧
yield burning
收
益
率
earnings yield
收
益
率
rate of yield
收
益
率
earnings rate
收
益
率交易
yield trading
收
益
率价差套利
yield-spread arbitrage
收
益
率反差
reverse yield gap
收
益
率差异
yield variance
收
益
率差距
yield gap
收
益
率掉期
yield swap
收
益
率曲线
yield curve
(收益曲线是利率期限结构的图形表示。它通常被描绘为债券的即期收益率对期限的曲线,这些债券的期限不同,但具有相同的风险因素(=如发行人的信用素质)。即期收益曲线的常见特征是:长期收益率高于短期收益率,而且无违约风险之债券的曲线在每一点都低于具有更高风险之债券的相应曲线)
收
益
率曲线票据
yield curve note
收
益
率法
percentage of income method
收
益
率结构
yield structure
收
益
留存比率
earnings retention ratio
收
益
的使用
application of proceeds
收
益
的支出
expenditure on revenue
收
益
的收支
revenue expenditure and receipt
收
益
目标
earnings target
收
益
相当利息倍数
interest as a percentage of net earning
收
益
等值
yield equivalence
收
益
经纪人
value broker
收
益
维持
yield maintenance
收
益
股份
income stock
收
益
表
earnings report
收
益
表
income sheet
(statement)
收
益
表
earning statement
收
益
表帐户
income statement accounts
收
益
费用汇总表
summary of income and expenses
收
益
转折点
yield elbow
收
益
递减论
theory of decreasing return
收
益
预期
earnings expectation
收回坏
呆
帐收
益
income from recoveries of bad debts
收据及权
益
转让书
receipt and subrogation form
效
益
差
ineffective
效
益
成本增值计算法
accrued benefit cost method
效
益
成本比率
benefit cost ratio
效
益
比例
efficiency ratio
最低保证收
益
率
minimum guaranteed yield
最低收
益
风险
minimum return risk
最低预期收
益
率
hurdle rate
最短到期收
益
率
yield to adjusted minimum maturity
最终受
益
人
ultimate beneficiary
最终控股权
益
ultimate controlling interest
月份损
益
帐户
monthly profit and loss a/c
月份损
益
计算
monthly profit and loss accounting
月份损
益
计算书
monthly income statement
月度损
益
monthly profit and loss statement
有价证券估价收
益
gain from appreciation of securities
有价证券出售损
益
profit and loss on securities sold
有价证券持有损
益
holding gain and loss on marketable securities
有价证券损
益
profit and loss on buying and selling stocks bonds
(investments)
有力维护国家发展利
益
effectively safeguard national development interests
有形受
益
收入
tangible benefits
有担保收
益
债券
collateral income bond
有收
益
基金
with-profits fund
有收
益
寿险
with-profits policy
有收
益
的
paying
有收
益
资产
active asset
服务及汇率收
益
service income and difference on exchange
期望收
益
率
expected yield
期末净损
益
部分
final net profit and loss section
期权收
益
型基金
option income fund
期权收
益
基金
option-income fund
期间损
益
表
interim income statement
未分派资本收
益
undistributed capital gains
未分配利润收
益
保留数
retained earnings
(undistributed profit)
未分配收
益
undistributed income
未实现兑换损
益
unrealized exchange gain or loss
未实现损
益
unrealized profit and loss
未实现收
益
unrealized gain
未平仓权
益
open interest
未平仓权
益
承诺
commitment of open interest
未报告收
益
unreported income
未拨定用途留存收
益
unappropriated retained earnings
未支配收
益
unappropriated income
未来收
益
的估价
valuation of future income
未来收
益
的递延费用
deferred charges to future income
未来收
益
评估
valuation of future income
未获收
益
非营业上获得之收益
unearned income
未调整收
益
率
unadjusted rate of return
本国收
益
率
native yield
本年纯
益
net profit current year
本期净收
益
net income for current period
本期净收
益
current net income
本期利
益
current yield
本期收
益
revenues of the period
本期收
益
income summary
本期收
益
及留存收益表
statement of current and retained earnings
本期收
益
率
current yield
本期资金收
益
率
current yield on funds
本期赎回收
益
yield to current call
本期高收
益
互惠基金
high current income mutual fund
本期高收
益
基金
high current income fund
本金现金与收
益
现金
principal and income cash
杂项损
益
petty loss and gain
杂项收
益
miscellaneous income
权
益
interest int
权
益
乘数
equity multiplier
权
益
买人会计
equity purchase accounting
权
益
会计
accounting for equities
权
益
会计
equity accounting
权
益
会计法
equity accounting
权
益
会计法
equity method of accounting
权
益
估值法
equity method of valuation
权
益
净值
equity net worth
权
益
净额
net equity
权
益
分享
equity participation
权
益
列表
entitlement table
权
益
合同
equity contract
权
益
合并法
pooling of interest approach
权
益
周转率
equity turnover
权
益
型投资
equity-type investment
权
益
处分权之限制
股权转移受限制
limited right to dispose of interest
权
益
对负债比率
equity to debt ratio
权
益
对资产比率
equity to assets ratio
权
益
工具公允价值
fair value of the equity instruments
权
益
帐户
equity account
权
益
年金人寿保险公司
equity annuity life insurance company
权
益
性交易
equity transaction
权
益
性工具
equity instrument
权
益
性工具投资
equity instrument investment
权
益
性证券
equity securities
权
益
成本
cost of equity
权
益
所有权
equity ownership
权
益
投资人
equity investor
权
益
报表
entitlement statement
权
益
报酬率
rate of return on equity
权
益
披露
disclosure of interests
权
益
抵押
equity mortgage
权
益
持有
equity holding
权
益
摊薄
equity dilution
权
益
收益
equity income
权
益
收益基金
equity-income fund
权
益
期货
equity futures
权
益
法
equity method
权
益
法确认的投资损失
investment loss recognized under equity method
权
益
法确认的投资收益
investment income recognized under equity method
权
益
清算人
equity receiver
权
益
理论
equity theory
权
益
股本
equity share capital
权
益
-负债比率
equity-debt ratio
权
益
账户
equity account
权
益
资本周转率
equity capital turnover
权
益
资本对长期债务比率
equity capital to long-term debt ratio
权
益
资本成本
cost of equity capital
权
益
转让
assignment of interest
权
益
集合
pooling of interests
权
益
集合法
pooling-of-interest method
权
益
集合法
pooling-of-interest approach
权责发生制收
益
表
accrual-basis income statement
标普每股收
益
评估
S & P EPS estimate
核心利
益
core interest
次要收
益
secondary income
(non-operating income)
次要收
益
second income
汇兑利
益
与损失的列计
reporting exchange gains and losses
汇率损
益
的会计处理
accounting treatment of exchange gains and losses
汇编报表:结合公司内部存货利
益
:内部固定资产利益
consolidated statement: intercompany profit in inventories :intercompany profit in longlived assets
活动资产
本利常有出入之资产
,有收
益
资产
active assets
派生收
益
derivative income
流动性收
益
期权券
liquidity yield option note
流动收
益
期权票据
liquid yield option note
流水式损
益
表
running profit and loss statement
流水式损
益
表
报告式损益表
running form of profit and loss statement
流水账式损
益
表
running-account-form profit and loss statement
流水账式收
益
表
running-account-form income statement
清算净收
益
net liquidation income
清算收
益
income at liquidation
清算收
益
liquidation income
清算收
益
表
liquidation income statement
潜在收
益
potential income
版税收
益
income from royalties
留存收
益
retained earnings
(undistributed profit)
留存收
益
变动表
statement of change in retained earnings
留存收
益
变动表
statement of changes in retained earnings
留存收
益
表
statement of retained earnings
稀释后每股收
益
diluted earnings per share
税前收
益
earnings before tax
税前收
益
income before taxes
税前收
益
减去税捐
income before taxes less taxes
税后净收
益
指所得税
net income after tax
税后收
益
after-tax yield
符合中国的利
益
be in China's interests
符合中国自身利
益
be in China's own interests
符合中美两国人民的根本利
益
serve the fundamental interests of China -U.S. peoples
符合客户的最佳利
益
in the best interests of the client
符合…的利益
in the interest of…
第一受
益
人
primary beneficiary
第一赎回收
益
率
yield to first call
第三受
益
人
third party beneficiary
第二受
益
收款
人
second beneficiary
等值债券收
益
equivalent bond yield
等值收
益
parity income
等值货币收
益
common-dollar income
累积净收
益
accumulated net income
累积净收
益
计算书
statement of accumulated net income
累积收
益
或盈余或盈利
accumulated income
or earnings or profit
编制现金预算的收
益
调整法
adjusted income method of preparing cash budget
罚款收
益
income from penalties
营业净收
益
net income from operations
营业利
益
润
profit on operation
operating profit
营业利
益
trading profits
营业利
益
profit from operation
营业利
益
对销售额百分比
ratio of operating profit
营业外损
益
non-operating profit and loss
营业外损
益
预算
other income and expense budget
营业外收
益
unrelated business income
营业损
益
表
trading profit and loss statement
营业收
益
earnings of undertaking
营业收
益
表
statement of operating earnings
营业收
益
贷项
earned income credit
营业毛
益
制造成本和卖价的差额
gross operating spread
营运净收
益
net operating income
虚抬利
益
inflated profits
虚构利
益
profit on paper
衍生权
益
derivative interests
豁除权
益
excluded interests
负债对权
益
比率
debt-to-equity ratio
负债对权
益
比率
debt-equity ratio
负债/权
益
debt/equity
负收
益
率
minus yield
负收
益
率债券
securities with a negative yield
负责任的利
益
攸关者
responsible stakeholder
财产变现损
益
帐户
profit and loss on realization account
财产增
益
税
accession tax
财产收
益
证书
property income certificate
财产租赁收
益
income from lease of property
财务内部收
益
率
financial internal return rate
财务利
益
financial advantage
财务收
益
及费用
financial income and expense
财务权
益
financial interests
账户式损
益
表
account form profit and loss statement
账户式收
益
表
account form income statement
账面价值权
益
报酬率
rate of return on book-value equity
账面值平均收
益
average return on book value
账面损
益
paper loss/profit
账面损
益
paper gain or loss
账面收
益
paper gain
账面收
益
book earnings
账面收
益
概念
accounting income concept
账面收
益
率
accounting income rate
货币兑换损
益
currency exchange gains or losses
货币市场收
益
money market yield
货币性项目的汇兑收
益
exchange gain of monetary items
货币损
益
monetary gain and loss
货币收
益
money income
货币收
益
monetary income
货币收
益
乘数
money income multiplier
货栈损
益
profit and loss from warehouser and godown
贴现后内含收
益
率
discounted internal rate of return
贴现后净效
益
成本比率
discounted net benefit-cost ratio
贴现后效
益
成本比率
discounted benefit-cost ratio
贴现收
益
discount yield
贴现收
益
discount earning
贴现效
益
discounted benefit/cost ratio method
(present value index)
贴现现金流量收
益
discounted cash flow yield
资产出售收
益
profit on sales of assets
资产变卖的收
益
gain on realization of assets
资产变现收
益
gain on realization of assets
资产增
益
表
asset betterment statement
资产收
益
asset income
资产收
益
比率
assets -income ratio
资产收
益
比率
asset -income ratio
资产负债表与收
益
表比率
balance sheet-income statement ratio
资本市场收
益
率
capital market yield
资本总额收
益
率
rate of earnings on total capital
资本损
益
capital gain and loss
资本支出与收
益
支出
capital expenditures and revenue expenditures
资本收
益
capital revenue
(capital income)
资本收
益
回报率
return on capital gains
资本收
益
替换税
alternative tax on capital gains
资本收
益
率
rate of return on capital
资本收
益
税
tax on capital profit
资本赎回收
益
率
capital redemption yield
资本风险调整收
益
率
risk-adjusted return on capital
赎回收
益
率
yield to redemption
赎回收
益
率
yield to call
逆收
益
差额
reverse yield gap
递延兑换利
益
deferred foreign exchange gain
递延所有者权
益
deferred equity
递延投资损
益
deferred-investment gain and loss
递延收
益
deferred income
递延收
益
unearned income
通货膨胀损
益
inflation gain and loss
通货膨胀有
益
论
theory of good inflation
遗
益
享受人
income beneficiary
遗
益
收支表
charge and discharge statement as to income
遗产收
益
会计
accounting for estates income
遗产收
益
借贷报告表
charge and discharge statement as to income
销售损
益
sales profit and loss
销售损
益
sale profit and loss
销售收
益
sale receipts
阶梯式收
益
表
multiple-step form of income statement
附收
益
参与权利的次级债务
subordinated debt with revenue participation rights
降低收
益
率
lower yields
降低收
益
率
bring yields down
非利息收
益
non-interest income
非定期损
益
non-periodical profit and loss
非常利
益
extraordinary profits
非本行业之收
益
unrelated business income
非权
益
股本
non-equity share capital
非流动性资产处置损
益
profit and loss on the disposal of non-current assets
非现金收
益
income other than cash
非营业收
益
non-operating income
非营业收
益
non-operating earnings
非货币性收
益
non-monetary income
非货币收
益
non-money income
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