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財會英語常用詞匯 |
| accumulated depreciation |
累計折舊 |
| affiliate |
關(guān)聯(lián)方 |
| provision for bad debts |
壞帳準(zhǔn)備 |
| benchmarking |
基準(zhǔn)管理；標(biāo)桿管理 |
| capital adequacy ratio |
資本充足率 |
| capital allowance |
資本免稅額 |
| capital loss |
資本損失 |
| capital return |
資本回收 |
| clearing house |
清算中心；清算 |
| code of conduct |
守則 |
| contingent liabilities |
或有負債 |
| credit underwriting |
信用擔(dān)保 |
| deadweight loss |
無謂損失 |
| debt vs liabilities |
債務(wù)/負債 |
| elastic |
伸縮度 |
| executive Summary |
要點概述 |
| floating rate |
浮動利率 |
| hedging |
套期保值 |
| income statement |
損益表 |
| insolvency |
資不抵債；無力償債 |
| IRR （internal rate of return) |
內(nèi)部收益率=使投資的凈現(xiàn)值等 |
| 于零的貼現(xiàn)率 |
| overdue amount |
未繳款項 |
| reorganization |
重組 |
| undersigned |
以下簽署人 |
| undertaking |
承諾 |
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