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Terms for subject Finances containing | all forms
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一次总付lump-sum basis
一次拨款lump-sum appropriation /or allotment
一次摊销once-for-all method of amortization
一次支付collect basis
上市listed corporation
竞争unfair competition
不兑换发行irredeemable issue method
不完全权益incomplete equity method
不标准之方nonstandard method
专门鉴定specific identification method
专项抽样specific item sampling
业务收益earnings statement
个人投保险费individual level-premium method
个别折旧会计与分组折旧会计法unit and group bases of depreciation accounting
个别辩认specific identification method
《中华人民共和国中国银行Law of the People's Republic of China on People's Bank of China
《中华人民共和国中外合作经营企业Law of the Peopled Republic of China on Chinese-Foreign Contractual Joint Ventures
《中华人民共和国中外合资经营企业所得税Law of the People's Republic of China on Chinese-Foreign Equity Joint Ventures
《中华人民共和国企业破产Enterprise Bankruptcy Law of the People's Republic of China
《中华人民共和国会计Law on Accountancy of the People's Republic of China
《中华人民共和国保险Insurance Law of the Peopled Republic of China
《中华人民共和国反洗钱Anti-Money Laundering Law of the Peopled Republic of China
《中华人民共和国台湾同胞投资保护Law of the People's Republic of China on Protection of Investment by Compatriots from Taiwan
《中华人民共和国商业银行Law of the Peopled Republic of China on Commercial Banks
《中华人民共和国外资企业Law of the People's Republic of China on Foreign Capital Enterprises
《中华人民共和国审计Audit Law of the People's Republic of China
《中华人民共和国担保Guarantee Law of the People's Republic of China
《中华人民共和国拍卖Auction Law of the People's Republic of China
《中华人民共和国招标投标Law of the People's Republic of China on Bid Invitation and Bidding
《中华人民共和国注册会计师Law of the People's Republic of China on Certified Public Accountants
《中华人民共和国涉外经济合同Law of the Peopled Republic of China on Economic Contracts involving Foreign Interest
《中华人民共和国票据Negotiable Instruments Law of the People's Republic of China
《中华人民共和国经济合同Economic Contract Law of the People's Republic of China
《中华人民共和国证券Securities Law of the People's Republic of China
《中华人民共和国银行业监督管理Law of the Peopled Republic of China on Banking Regulation and Supervision
《中华人民共和国预算Budget Law of the Peopled Republic of China
《中国人民银行Law of the People's Bank of China
中级分类block method (for controlling accounts)
中非Central African Franc (Cameroon, Central African Republic, Chad, Republic of Congo, Equatorial Guinea, Gabon)
代码:XAF中非金融合作郎// 中非金融合作法郎法语原文是"franc de la Coopération Financière en Afrique Centrale"是中非关税和经济同盟 Customer and Economic Union Of Central Africa 6 个成员国喀麦隆、中非、刚果、加蓬、赤道几内亚与乍得共同使用的官方货币,也是法国和中非6国之间金融和经济合作的重要工具,辅币为 centime (分),1 XAF =100 centimesCentral African CFA franc BEAC
主张或反对内部报告上采用变动成本的理由case for or against variable costing for internal reporting
主要成本制造费用分配方法prime cost method
主要成本计算prime costing
买人持有buy-and-hold method
买卖库存sale and purchase inventory method
互验check off method
五成折旧depreciation-fifty percent method
优先减除prior deduction method
优先预算budgeting to priorities
会计fiscal law
会计accounting act
会计或审计法施行细则regulations for the enforcement of the law of account (or audit)
会计之矩阵表示用纵横棋盘式对照表表示出业务的借贷科目;或用"线型"来表示事物的数量与质量的关系matrix approach accounting
会计习惯做accounting convention (or practices)
会计变通办accounting alternative
会计学accountant’s method
会计师accountant’s method
会计年度岁尾分摊allocation at fiscal year-end
会计报表的编制方compilation method of accounting statements
会计方basis of accounting
会计方体系accounting method system
传统式报告方traditional reporting
估价折旧,估价差额折旧法appraisal method of depreciation
估价折旧valuation method of depreciation
估价折旧depreciation-appraisal method
余值变率折旧depreciation-changing percentage of cost less scrap method
余额递减reducing balance method
余额递减折旧depreciation by declining balance method
余额递减定率折旧fixed-percentage-of-declining-balance depreciation method
余额递减折旧reducing-balance depreciation method
余额递减折旧diminishing-balance depreciation method
余额递减折旧depreciation-reducing balance method
余额递折旧减reducing balance method of depreciation
使用年限折旧sum of expected life method of depreciation
倒轧reversal method
倒金字塔reverse pyramiding
借款-即期合同-投资Borrow-Spot-Invest
借贷credit-debit plan
借贷debit and credit rule
借贷复式记帐debit-credit-double-entry method
借贷记帐debit-credit plan
借贷记账debit and credit accounting method
债券余额bond outstanding method (of amortizing bond discount)
债券限制发放股利的方bond restrictions on dividends
债务liabilities method
债务融资人收购debt-financed corporate takeover
债权law of obligations
偿债基金折旧depreciation by sinking fund method
偿债基金折旧depreciation sinking fund method
偿债基金折旧加原始成本利息sinking fund depreciation plus interest on first cost approach
偿还期倒数pay reciprocal method
先支anticipation
先收成本cost recovery method
先进先出first-in-first-out method
全部完工completed-contract method
全部完成毛利计算complete contract method
全部成本计算full costing method (full costing)
全部支出涵盖overall coverage method
保险insurance in public law
公允价值确定方methods for confirmation of fair value
公司corporation law
公司改革常务委员会Standing Committee on Company Law Reform
公司结算closing of company account
公式formula apportionment
公式与方formulas and process
公司公债公期还本办serial redemption
其它支付方other method of payment
养老金办pension plan
内含利息折旧implicit method of depreciation
内推interpolation (指根据已知的系列数值推算出一个在已知数值之间的数值)
内部报酬率internal rate of return method (yield method)
分批用于生产方面,存货类别计价法lot method
分批成本job costing (job order costing)
分批成本job order cost method
分批成本job order system
分批成本job cost method
分批成本计算job method
分批成本计算batch costing
分批折旧depreciation-job method
分期付款installment method
分期付款之会计处理方installment method of accounting
分期付款制installment basis method
分期付款销售installment sale method
分期付款销货instalment plan (system)
分期摊还标准standard plan of amortization
分期递减计算折旧的一种方法reducing instalment method
分期递延折旧depreciation-reducing instalment method
分权化预算decentralized budgeting
ABC 分析,ABC 分类控制法analysis
分步计算成本process method of cost-finding
分步计算成本process costing
分步预算step budget method
分派办apportionment exercise
分离点销售价值sales value of split-off method
分类帐结转ledger transfer method
分类账直接转账ledger transfer method
分红bonus method
分组方统制科目block method for controlling accounts
分部制造费用率departmental burden rate method
分配labour hours basis for overhead application
刚果Congolese franc (Democratic republic of Congo)
利息加算办term of interest
利润分配办profit sharing plans
利润分配奖励办profit sharing bonus plans
制定预算的收益调整adjusted income method
制造费用分配的人工小时labour hour basis for overhead application
制造费用分配的机器小时machine hours basis for overhead application
制造费用率的机器小时machine hours basis for manufacturing overhead rates
制造费用率的材料成本material costs basis for manufacturing overhead rates
前置定价backpricing (金属市场的一种定价方法。按此方法,拥有长期合约的消费者有权根据伦敦金属交易所的有效结算价格确定其合约)
十进数字指会计科目或材料等的分类编号decimal system
十进计时每小时分秒以十进位法decimal time-reporting method
单一汇率single-rate method
单一登记single plan
单位成本折旧depreciation-unit cost method
单式借记single debit
单式记账single-entry plan
单式记账single-entry bookkeeping
单据的律效力legal effect of documents
卡片赊帐plastic credit
卢旺达Rwanda Franc (Rwanda)
各部时率department hour rate method
举债幅度legal debt margin
佣金fiat commission
债务差额legal debt margin
动产legal personalty
果实即利息地租等legal fruits
的报legal considerations
的股利legality of dividends
继承人true heir
继承部分legal portion
货币债券legal tender bonds
合计价值aggregate value method
吉布提Djibouti Franc (Djibouti)
后期执backend enforcement
后购先用last-in first-out
后进先岀last in first out (一种评估存货价值的方法)
吸收absorption approach
呆帐直接销帐direct write-off method for uncollectibles
商业laws merchant
商业银行Law of Commercial Banks
商界计算本息归还办merchant's rule
《国内税收规》Internal Revenue Code
在香港以外地区成立的团银行bank incorporated outside Hong Kong
坏账直接注销direct write-off method for uncollectibles
坏账直接注销direct write-off method for bad debts
坏账间接转销indirect write-off method for uncollectibles
坏账间接转销indirect write-off method for bad debts
垂直分析vertical analysis method
境外非融资illegal overseas financing
备抵allowance methed
复利折旧compound-interest method of depreciation
复利折旧depreciation by compound interest
复利折旧depreciation-compound interest method
复利摊销compound-interest method (of amortization)
复式成本multiple cost system
复式记帐double-entry bookkeeping
复式记帐double bookkeeping method
复式记帐double-entry method
复式记帐double-entry accounting
复式记账double entry bookkeeping
复式过账multiple posting method
复置更新折旧depreciation-replacement method
外币折算时态temporary method of currency translation
外汇管理exchange control regulations
《多德-弗兰克案》Dodd-Frank Act (全称《多德-弗兰克华尔街改革和消费者保护法》 (Dodd-Frank Wall Street Reform and Consumer Protection Act), 2010年7月15日获美国参议院通过。该法案旨在改善金融体系问责制和透明度,以促进美国金融稳定,解决"大到不能倒 (too big to fail)"问题,保护纳税人利益和消费者利益)
多数majority rule (一种作为超买或超卖指标的技术分析工具)
多栏式记账tabular book-keeping
多栏式账户columnar account method
多种产品定价multiple-product pricing
大数额law of large numbers
太平洋Pacific Franc (New Caledonia)
套期会计方hedging accounting method
套期保值递延处理hedge deferral approach
存货会计的处理方inventory accounting methods
存货差异inventory variation method
存货计价中的主要成本计算prime costing in inventory valuation
存货计价方inventory costing methods
安全基金safety fund system
小企业small business act
岁出预算appropriation act
市价指联合成本的分配market price method
市价at market
市价加权market value weight
市价成本market-to-cost method
市价折旧market-price depreciation method
市值market value method
市场market rule
市场价值加权market value weight
市场渗透定价market-penetration pricing
市场计算market approach
布隆迪Burundi Franc (Burundi)
帐户符号标记symbolization of accounts
帐户记号account symbol system
帕累托Pareto's Law
平均直线法average method straight line method
平均价格average price method
平均寿命折旧composite-life method (of depreciation)
平均寿命折旧composite depreciation method
平均年金折旧depreciation-equal-annual payment method
平均成本average cost method
平均成本定价average-cost pricing
平均折旧depreciation-straight line method
平均费用level cost method
平均资本比率average capital ratio method
平衡balance method
平衡交易量on balance volume
年度决算annual report law
《1940年投资公司案》Investment Company Act of 1940
《1940年投资顾问案》Investment Advisors Act of 1940
1933 年《证券Securities Act of 1933
《1934年证券交易案》Securities Exchange Act of 1934
1970年《证券投资者保护Securities Investors Protection Act of 1970
年金annuity method
年金折旧depreciation by annuity method
年金平均支付折旧equal-annual-payment depreciation method
年金折旧depreciation-annuity method (compound interest method)
年金折旧annuity method of depreciation
并记check off method
应收帐款百分数percentage-of-accounts receivable method
应收账款百分比percentage-of-accounts receivable method
弹性预算flexible budgets method
归纳成本计算absorption costing
往来帐户method of current account
总平均成本periodic average method
总括定率blanket percentage method
总收益提成折旧depreciation-gross earning method
总示showing the facts "broad"
成交量净额on balance volume
成本cost method
成本与市价的则对毛利的影响effect of cost-or-market rule on gross margin
成本中心率cost center rate method
成本会计的分步process method of cost accounting
成本估价valuation at cost
成本分析的时间模型分析time-pattern analysis method of cost analysis
成本分析的查帐inspection of accounts method of cost analysis
成本分配的测定survey method of cost allocation
成本固定分析fixed-cost approach
成本基础定价cost based pricing
成本基础计价cost basis of accounting
成本定率折旧depreciation-fixed percentage of cost method
成本或市价孰低低者为准lower of cost or market the lower-of-cost or market rule: cost or markets whichever is lower
成本或市价孰低at the lower of cost or market
成本收回cost recovery method
成本比率现值指数discounted benefit/cost ratio method present value index
成本比较cost comparison approach
成本计算method of costing
成本计算cost approach
成本计算分步continuous process cost system
成本计算分类class costing
成本计算方method of cost accounting
成本计算简易cost accounts on general books
成本附加cost plus method
成本附加百分cost plus percentage method
房地产避税手real estate tax shelter
房贷无偿还home-loan defaults
所得保险save as you earn
承销办underwriting system
投资公司investment corporation act
投资成本cost method of investment
投资残值回收期计算bail-out payback method
投资残值计算bail-out method
持牌licensed corporation
指定分配方assignment method
指明持牌specified licensed corporation
按产量计算的折旧productive-output method of depreciation (production method)
按公式计算的摊还方formulae based amortization
按成本或市价估价valuation at cost or market
按收益表观点估计坏帐的方income statement approach of estimating uncollective accounts
按期排列tickler file method
损益profit and loss method
换短期借款为长期公债funding system
掌握鉴定judgement of a bill
摊销一年元dollar year
支付中养恤金的调整办system of adjustment of the pension in payment
支出expenditure approach
收付复式记帐receipt-disbursement double-entry method
收付实现collection method
收付实现cash receipts and disbursements method
收入事务分类classification of income by function
收入性质分类classification of income by character
收入机关单位分类classification of income by organization unit
收入税源分类classification of income by sources
收入经费分类classification of income by fund
收益率percentage of income method
改良特别股份交易方enhanced special stock trading method
效益成本增值计算accrued benefit cost method
敏感性分析sensitivity analysis method
整批成本batch costing
整理方adjustment method
整笔拨款lump-sum appropriation /or allotment
文字符号literal symbol system
普通利息折旧general-interest depreciation method
最低存量minimum stock method (base stock method)
最初成本first cost method
最后发票成本last invoice cost method
最终进货成本last invoice cost method
最近价格last price method
定时间限制的息票statute time-barred coupon
有关relevant corporation
有限limited legal tender
有限发行limited issue method
服务折旧service basis of depreciation
服务部门车间成本的连续分配continued distribution of service department charges
服务部门与生产部门成本的交互分配service department cost distributions to producing and service departments on reciprocal basis
期初平均beginning average method
期权估价二项分布binomial method for option valuation
未偿贷款百分比percentage of outstanding loan method
未分配的定支用数unallotted balance of appropriation
未清债券bonds outstanding method
机器小时分批制造费用的标准,按机器小时分摊成本法machine hour method
机器比率machine rate method
权益equity method
权益确认的投资损失investment loss recognized under equity method
权益确认的投资收益investment income recognized under equity method
权益会计equity accounting
权益会计equity method of accounting
权益估值equity method of valuation
权益合并pooling of interest approach
权益集合pooling-of-interest method
权益集合pooling-of-interest approach
权责发生制营业收人确认accrual method of revenue recognition
材料核算余额balance method of stores accounting
材料百分比material percentage method
杜邦分析DuPont Analysis (最早由美国杜邦公司使用的从财务角度评价公司绩效、赢利能力和股东权益回报水平的一种经典方法)
标准成本the standard-cost method
标准成本standard cost system
核算方accounting methods
根据院判决银行才能提供的该行客户账户情况bank disclosure
格拉斯-西格尔Glass-Segall Act (指美国国会于1933年通过的关于禁止商业银行买卖、包销或持有公司债及股票的法案)
格雷欣Gresham's Law (即"劣币驱逐良币规律 (bad moneys drives out good money)")
欧洲Eurofrancs
欧洲式开帐膳费另开美国European plan
欧洲瑞士EuroSwiss Franc
汇率直接标价direct quotation of exchange rate
汇率立currency legislation
汇率间接标价indirect quotation of exchange rate
《汇票及本票统一公约》Convention on a Uniform Law for Bills of Exchange and Promissory Notes
流动一非流动current-non-current approach
海损计算average loss settlement
涉外经济laws and regulations on business relations with foreigners
物价指数price index number method
牲畜单位计价unit-livestock-price method
理财方financing method
瑞士Swiss Franc (Switzerland)
代码:CHF瑞士Swiss franc (瑞士和列支敦士登两国的法定货币,辅币为 centime (分),1 CHF = 100 centimes)
瑞士郎债券Swiss franc bond
生产为准指营业收益的实现production basis of revenue realization
生产人工成本指制造费用的分配productive labor cost method
生产人工时数指制造费用的分配productive labor hours method
生产数量折旧depreciation-service output method
用扣押财物方胁迫或惩罚distraint
用抽查查帐auditing by "test and scruting"
破产act of bankruptcy
的时间效力time validity of tax law
税务优惠的司权区tax haven jurisdiction
稳健而善于适应的政治、社会和律体制robust and adaptable political, social and legal institutions
等同equivalent corporation
等额分期付款equal installment method
等额变数折旧depreciation-uniformity varying amounts method
筹资方financing method
简单平均成本simple average method
紧急银行emergency banking act
累积减除cumulative deduction method
累积投票cumulative method
累积投票cumulative voting
累积计票cumulative voting
累计投标book building process
《统一商事典》Uniform Commercial Code
《统一惯例典》Uniform Practice Code
编制全面预算方full-budgeting approach
编制现金预算的收益调整adjusted income method of preparing cash budget
美元币值dollar value method
美元币值后进先出dollar value LIFO method
美元币值后进先出零售dollar value retail LIFO method
美元平均计算dollar average method
美元/瑞士郎汇率dollar Swiss rate
美国债市的标准计息方U.S. street method (指除美国财政部以外,美国债市参与者计算到期收益率使用的标准方法)
《美国国内税收规》United States Internal Revenue Code
《美国执业会计师协会职业道德规》AICPA Code of Professional Ethics
美国海关及专利权上诉United States Court of Customs and Patent Appeals
耗减成本cost method of depletion
职工意外事故补偿保险insurance law of labors accident
联产品用于成本分摊joint product method
联邦保险Federal Insurance Contributions Act
联邦保险税federal insurance contribution act
联邦储备Federal Reserve Act (指美国国会于1913年通过的一部旨在建立联邦储备系统的法案)
联邦破产Federal Bankruptcy Act
营业净利net-operating-income approach
补偿性贷款办compensatory financing facility
补偿贷款办compensatory financing facility
表列tabular display approach
表格式记帐旅馆等帐目tabular book-keeping
西非Communaute Financiere Africaine Franc (Burkina Faso)
西非CFCA (Togo)
西非Communaute Financiere Africaine Franc (Benin)
调整后余额adjusted balance method
调整售价adjusted selling price method
调整-折合adjust-translate method
财务方methodology of finance
财政money bill
财税杠杆测度"fiscal leverage"measure
账户名称title of accounts method
货币monetary law
贪赃枉take bribes and bend the law
贪赃枉perverting justice for a bribe
购买力平价purchasing power parity (也称"国际比较项目法 (ICP)", 是由联合国统计局、世界银行等组织主持的一项旨在提供 GDP 及其组成部分的国际一致价格和物量的跨国比较体系,它是以国内商品价格同基准国家同种商品价格比率的加权平均值为购买力平价进行计算、衡量使用不同货币的两个国家或地区的经济水平、收人水平的一种计算法)
购置purchase method
贴现discount basis
贴补办subsidiary regulation
贸易交易之合legitimacy of trade transactions
费用分摊办cost sharing formula
资产报废折旧asset retirement depreciation method
资产负债表balance sheet approach
资产负债表保值balance sheet hedge (指通过调整企业的资产负债表项目以实现对净受险额的调控)
资产负债表研究balance sheet approach
资产重估asset revaluation act
资本投资回收期payback period method for capital investment
资金报酬率定价rate of return pricing
转让方assignment method
输入成本控制input method
退税办tax reimbursement scheme
适龄正常费用entry-age normal cost method
逐渐减去step-down method
《金融服务令》Financial Services Act
《银行业案》1933 年Banking Act of 1933
销售价值sale value method
销货额百分数percentage-of-sales method
销除摊提的方法writing-off process
锁箱用于加速收款而减少现金浮动的一种方法lock box plan
长期合同完工会计completed job method of accounting for longterm contracts
服务部门费用的阶梯分配step-down method
阶梯式分摊step-ladder method
阶梯性分配step distribution method
阿尔风险alpha risk (第一类风险)
限制定价collar pricing
静态的方static method
倒买外汇illegal dealing in foreign currency
回购warehousing
定股票期权non-statutory stock option
市场black house
所得ill-gotten gains
经纪公司bucket shop
经营的银行业务wildcat banking
金融业务活动illegal financial business operations
集资诈骗罪crime of fraudulent and illegal fundraising
集资诈骗罪crime of fraud in illegal financing
代码: XOF非洲金融共同体African Financial Community franc (简称"西非法郎 (CFA franc)",法语原文是 "Communaute financiere africaine franc",是西非货币联盟 (Union Monetaire Ouest Africaine) 8 个成员国(贝宁、布基纳法索、科特迪瓦、几内亚比绍、马里、尼日尔、塞内加尔及多哥)共同使用的官方货币,也是法国和西非8国之间金融、经济合作的重要工具,辅币为 centime (分),1 XOF = 100 centimes (分))
非独立no separate legal entity
非货币方non-monetary method
项目核对check list
预定predetermined method
预定价格estimated price method
预定比率分配estimated rate distribution
预定的分配方predetermined distribution
预期的福利金费用计算projected benefit cost method
预算会计budget and accounting act
预算方budgeting method
预计年限总额折旧depreciation-sum of expected life method
预防非的操纵市场行为prevent illegal market manipulation
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