財務會計口譯詞匯

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 經紀人傭金；經紀人業務

business combination 企業合并

business combination which is an acquisition 購買式企業合并

business segment 業務分部

buy back 回購

buying segment 采購分部

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 結轉后期

carry forward of unused tax credit 未利用的稅款抵減結轉后期

carry forward of unused tax losses 未利用的可抵扣（應稅利潤額的）虧損結轉后期

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 并股

combine 合并

combined entity 合并實體

combined result 合并經營結果

combining and segmenting construction contract 合并和分立的建造合同

combining enterprise 參與合并的企業

commission 傭金

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 以商品為基礎的合同

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 復合金融工具

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 合并資產負債表

consolidated financial statements 合并財務報表

consolidated group 合并集團

consolidated income statement 合并收益表

consolidation 合并

consolidation of shares 并股

consolidation procedure 合并程序

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，購并成本

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 采購成本

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 注冊費用

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

date of acquisition 購買日，收買日，并購日

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 余額遞減折舊法

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 直接關系

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 雇員福利

employee benefit cost 雇員福利成本

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 資產負債表日后事項

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 結轉后期的支出

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 說明性注解

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 采掘

extraordinary items 非常項目

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