Cost of Acquisition收购成本的
成本法 溢价收购会计分录
成本法溢价收购会计分录Accounting for Goodwill under the Cost Method of Excess Purchase Price.English Answer:Under the cost method of accounting for goodwill, an excess purchase price (the difference between the purchase price of an asset and its fair value) is allocated to the individual tangible and intangible assets acquired, resulting in an increase in their carrying values. This method assumes that the value of the acquired assets is equal to their cost.The accounting entries under the cost method for goodwill allocation are as follows:1. Record the purchase of the asset:Debit: Asset Account (e.g., Property, Plant, andEquipment)。
Credit: Cash or Accounts Payable.2. Allocate the excess purchase price to the acquired assets:Debit: Asset Account (e.g., Inventory, Supplies)。
Credit: Goodwill.3. If the excess purchase price exceeds the fair value of the acquired assets:Debit: Goodwill.Credit: Loss on Acquisition.Chinese Answer:成本法溢价收购会计分录。
会计英文必备词汇
account payable 应付账款account receivable 应收账款accounting 会计accounting equation 会计方程式asset 资产auditing 审计balance sheet 资产负债表capital 资本certified public accountant 注册会计师corporation 公司entity 主体expense 费用financial accounting 财务会计financial statement 财务报表generally accepted accounting principles 一般公认会计原则income statement 损益(利润)表liability 负债management accounting 管理会计net earnings 净盈余net income 净利润net loss 净损失net profit 净利note payable 应付票据note receivable 应收票据owner's equity 所有者权益partnership 合伙企业proprietorship 独资企业revenue 收入statement of cash flow 现金流量表statement of earnings 盈余表statement of operations 运营表statement of owner's equity 所有者权益表stockholder 股东transaction 交易account 账户chart of account 会计科目表credit 贷方debit 借方journal 日记帐ledger 分类帐posting 过帐trial balance 试算平衡表accrual-basis accounting 权责发生制会计accrued expense 应计费用accrued revenue 应计收入accumulated depreciation 累计折旧adjusted trial balance 调整后试算余额adjusting entry 调整分录book bvalue of a plant asset 固定资产账面净值cash-basis accounting 现金收付制会计contra account 备抵调整账户depreciation 折旧matching principle 配比原则plant asset 固定资产prepaid expense 待摊费用revenue principle 收入原则time-period concept 时间－期间概念unearned revenue 未实现收入balance between benefit and cost 收益与成本的平衡balance sheet 资产负债表balance sheet date 资产负债表日balance sheet liability method 资产负债表负责法bank overdrafts 银行透支basic earnings per share 基本每股收益beginning of the period 期初benchmark treatments 基准处理方法beneficiary 受益人best estimate 最佳估计bid bonds 投标保函bid price 出价bills 帐单binding sale agreement 约束性销售协议board of directors 董事会bonus 奖金;红利bonus issue 红股bonus plan 奖金计划borrowing agreements 借款协议borrowing cost 借款成本bottom-up test 由下而上测试branch 分支机构brand name 商标名称brokerage 经纪人佣金;经纪人业务business combination 企业合并business combination which is an acquisition 购买式企业合并business segment 业务分部buy back 回购buying segment 采购分部call option 看涨期权、买入期权callable 可赎回的callable debt 可赎回债券cap (利率)上限capital 资本capital approach 资本法capital asset pricing model 资本资产定价模型capital commitment 资本承诺capital contributions 资本投入capital gain 资本利得capital maintenance 资本保全capital transactions 资本交易capitalisation 资本化capitalization issues 资本化发行capitalization rate 资本化比率carry forward 结转后期carry forward of unused tax credit 未利用的税款抵减结转后期carry forward of unused tax losses 未利用的可抵扣(应税利润额的)亏损结转后期carrying amount 账面金额carrying back a tax loss 可抵扣(应税利润额的)亏损抵前cash 现金cash basis 收付实现制cash equivalents 现金等价物cash flow 现金流量cash flow risk 现金流量风险cash flow statements 现金流量表cash generating unit 现金产出单元cash in banks 银行存款cash inflow 现金流入cash on hand 库存现金cash outflow 现金流出certificates of deposit 存单changes in accounting policies 会计政策变更changes in financial position 财务状况变动charge against 借记;计入chief executive officer 首席执行官,行政总裁,总经理class of assets 资产类别classification 分类,归类clearing house 清算所closing rate 期末汇率collateral 抵押品collateralised borrowing 抵押借款collectability 可收回性collection cost 收帐费用combination of shares 并股combine 合并combined entity 合并实体combined result 合并经营结果combining and segmenting construction contract 合并和分立的建造合同combining enterprise 参与合并的企业commission 佣金commitment 承诺commitment fee 承诺费,承约费commodity contract 商品合同commodity future contract 商品期货合同commodity-based contract 以商品为基础的合同common share 普通股comparability 可比性comparable uncontrolled price method 不加控制的可比价格法comparative period 比较期限compensated absences 带薪缺勤compensation 补偿,报酬compound instrument 复合金融工具computer software 计算机软件concentration of credit risk 信用风险集中concentration of risk 风险集中consideration 对价consistency 一致性consolidated balance sheet 合并资产负债表consolidated financial statements 合并财务报表consolidated group 合并集团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 固定回报率construction contract 建造合同construction overhead 施工间接费用constructive obligation 推定义务consumable 易耗品contingencies 或有事项contingent asset 或有资产contingent commitments 或有承诺contingent gains 或有利得contingent liabilities 或有负债contingent losses 或有损失contingent rental 或有租金contingent issuable shares 或有可发行股contract 合同,合约contractor 承包商contractual obligation 合同义务contractual provision 合同条款contractual right 合同权利contribute 注资,出资contribution 出资,提存金control 控制convention 惯例conversion option 转换期权conversion right 转换权convert 转换convertible 可转换convertible bonds 可转换债券copyright 版权corporate assets 总部资产corridor 区间cost 成本cost method 成本法cost of acquisition 购买成本,收买成本,购并成本cost of an investment 投资成本cost of conversion 加工成本,转换成本cost of disposal 处置成本cost of goods sold 销货成本cost of inventorise 存货成本cost of labor 人工成本cost of purchase 采购成本cost of sales 销售成本cost of sales method 销售成本法cost recovery approach 成本收回法cost saving 成本节省cost-plus contract 成本加成合同cost-plus method 成本加成法cost of acquisition 购买成本cost of meterial 材料成本cost of registering 注册费用cost to complete 完工尚需发生的成本counterparty 对应方credit 贷记;贷项credit facilities 信用便利credit risk 信用风险credit term 赊销期限creditor 债权人creditworthiness 信用可靠度cumulative preference dividends 累计优先股股利cumulative preferred share 累计优先股currency risk 货币风险currency swap 货币互换currency translation differences 货币折算差额current and expected profitability 当期和预期盈利能力current assets 流动资产current cost 现行成本current cost approach 现行成本法current cost financial statements 现行成本财务报表current interest rate 现行利率current investments 短期投资current liabilities 流动负债current obligation 现时义务current period 当期current salary approch 当期工资法current service cost 当期服务成本current tax 当期税金curtailment 缩减customer loyalty 顾客信赖,顾客忠诚Part 3date of acquisition 购买日,收买日,并购日date of contribution 出资日date of report 报告日date of the valuation 评估日day-to-day activity 日常活动dealing securities 交易性证券debt default 债务拖欠debt instrument 债务性工具debt security 债务性证券debt-equity ratio 债务-权益比decline 下跌deductible temporary differences 可抵扣暂时性差异default 违约deferral method 递延法deferred compensation 递延酬劳deferred compensation arrangement 递延酬劳安排deferred foreign exchange gain or loss 递延汇兑损益deferred income 递延收益deferred payment 递延付款deferred payment terms 递延付款条件deferred revenue 递延收入deferred tax asset 递延所得税资产deferred tax liabilities 递延所得税负债deferred taxes 递延所得税defined benefit liability 设定受益负债defined benefit obligation 设定受益义务defined benefit plans 设定受益计划defined contribution plans 设定提存计划degree of comparability 可比程度delivery 交付,交割,交货,送达demand deposits 活期存款demonstrably committed 明确承诺deposit withdrawal 提取存款depreciable amount 应折旧金额depreciable asset 应折旧资产depreciation 折旧depreciation method 折旧方法depreciation rate 折旧率derecognise (a financial instrument) 终止确认(某一金融工具)derecognition 终止确认derivate financial instrument 衍生金融工具derivative 衍生工具designate 指定development costs 开发费用development expenditure 开发支出development phrase 开发阶段diluted earnings per share 稀释每股收益dilutive 稀释dilutive option 稀释选择权dilutive potential ordinary share 稀释性潜在普通股diminishing balance method 余额递减折旧法direct effect 直接影响direct increment costs 直接增量成本direct investment 直接投资direct labor 直接人工direct method 直接法direct relatonship 直接关系directly attributable expenditure 可直接归属的支出discharge 解脱,解除disclose 披露disclosure 披露discontinued operations 已终止经营discontinuing operation 终止经营discount 折价,折扣,贴水discount rate 折现率disposal 处置disposal consideration 处置收入disposal of subsidiaries 子公司的处置disposals 处置distress sale 亏本销售distribution 分配,分派distribution costs 销售费用,分销费用dividend income 股利收益dividend receivable 应收股利dividend yield 股利率dividends 股利dividends policy 股利政策documentary credit 跟单信贷downstream transactions 下游交易,下销交易earnings 收益earnings per share 每股收益,每股盈利earnings-generating capacity 获利能力economic benefits 经济利益economic life 经济寿命economic performance 经济业绩effective date 生效日期effective interest method 实际利率法effective yield 实际收益率eliminate 消除embedded derivative 嵌入衍生工具employee benefit 雇员福利employee benefit cost 雇员福利成本employee share ownership plan 职工持股计划employee termination indemnity 辞退补偿end of the period 期末entity 实体equity 权益equity capital 权益资本equity compensation benefits 权益计酬福利equity compensation plans 权益计酬计划equity financial instrument 权益性金融工具equity instruments 权益性工具equity issue 股份发行equity method 权益法equity securities 权益性证券estimated value 评估价值evaluate 评价,估价events after the balance sheet date 资产负债表日后事项exchange rate 汇率exchange controls 外汇管制exchange differences 汇兑差额exchange loss 汇兑损失exchange of assets 资产交换execution 执行。
会计专业英语词汇整理
英文顺序Aa set of 一组，一套accelerated depreciation method 加速折旧法access 接近account 账户，会计科目accountability 会计责任accountant 会计人员accounting activity 会计活动accounting control 会计控制accounting cycle 会计循环accounting entity 会计主体accounting equation 会计等式，会计平衡式，会计方程式accounting period 会计期间accounting principle board 会计原则委员会accounting principle 公认会计原则accounting principles board 会计原则委员会accounting process 会计过程，会计处理方法accounting 会计，会计学accounts payable 应付账款accounts receivable 应收账款accrual basis 权责发生制accruals 应计项目accrue 自然累积，计提accrued expense 应计费用，应计未付费用accrued revenue 应计收入，应计未收收入accrued salaries payable 应计未付薪金accumulate 累积accumulated depreciation 累计折旧acquire 并购acquisition 取得active investment 主动投资adding machine 加法机adjusting procedure 调整程序adjustment 调整administrative control 管理控制administrative expense 管理费用advance 预付款advertising expense 广告费advice slip 通知单affiliated company 关联公司affiliated group 联营集团agency 机构，经理人aggregate 合计的aging schedule 账龄分析法align 调准，使成一线，使一致allowance for uncollectible accounts 备抵坏账allowance method 备抵法alternative 可供选择的american institute of certified public accountants 美国注册会计师协会amortization 摊销annual interest rate 年利率annually 每年地apportion 分配，摊配appropriate 适当的，相应的appropriation 分拨approve 批准arrearage 拖欠款arrest 阻止aspect 容貌，样式，表现形式asset turnover 资产周转率asset 资产assignment of responsibility 分派责任assumption 假设assure 保证at a glance 一瞥attorneys' fees 律师事务费attribute 属性attribute 属性auditing 审计auditor 审计员authorization 授权authorized stock 额定股本automated data processing 自动数据处理auxiliary equipment 辅助设备average collection period 平均收帐期average exchange rate 平均汇率Bbad debts expense 坏账费用balance sheet 平衡表，资产负债表bank deposit 银行存款bank reconciliation 银行往来调节表bank statement 银行对账单，银行结单bearer 持票人beginning inventory 期初存货betterment 改良billed price 账单价格board of directors 董事会bonds payable 应付债券，应付公司债book value 账面价值book value 账面价值bookkeeping machine 簿记机brand 商标bring……to light 揭露budgetary accounting 预算会计budgets 预算bundle 束，捆，集合体business venture 企业by means of 利用，依靠，通过Ccalculator 计算器calendar-year 日历年度capital stock 股本carrier 运输业者carrying value 置存价值，账面价值cash basis 收付实现制cash budget 现金预算cash disbursements journal 现金支出日记账cash discount 现金折扣cash dividend 现金股利cash in bank 银行存款cash on delivery 付款提货cash receipts journal 现金收入日记账cash 现金casualty loss 事故损失category 种类，类目，范畴central processing unit 中央处理单元certified public accountings 注册会计师chart of accounts 账户一览表，会计科目表charter 执照，发给……执照check stub 支票存根check 支票chronological 按时间顺序的claim 要求classification and sorting 分类整理clear 结清，结算，交换票据closing procedure 结帐程序closing rate 期末汇率code letter 代号字母coin 硬币，铸币committee on accounting procedure 会计程序委员会common stock 普通股comparable 可比的，类似的competent personnel 称职的人员complex capital structure 复杂资本结构complexity 复杂性comply with 遵守，遵循concept 概念confer 参见conservation 稳健的consideration 对家，报酬consolidate 合并constructed assets 建造资产consultant 顾问consume 消费contend 坚决主张contingent liability 或有负债continuity of existence 存在的连续性contra account 对抵账户，对销账户control account 控制账户，统驭账户，统制账户convention 惯例convert 转变，变换，兑换convertible debt 可转换债券convertible preferred stock 可转换优先股copyrights 版权copyrights 版权corporation acquisition 公司并购，公司收购corporation 股份有限公司correction of prior period inventory error 前期盘存差错订正cost accounting 成本会计cost method 成本法cost of goods available for sale 可供销售的商品成本cost of goods sold 销货成本，商品销售成本cost structure 成本结构cost-benefit data 成本-效益数据cost-to-retail price percentage 成本对零售价比率court decree 法庭判决cpital contribution 资本投入credit memo 货项通知单，货记通知单credit standing 信用地位，信誉credit term 赊账条件credit 贷记creditor 债权人cross rates 套算汇率cumulative balance 累计余额current asset 流动资产current exchange rate 现行汇率，现时汇率current fair value 现时公允价值current liability 流动负债current rate method 现行汇率法，现时汇率法current ratio 流动比率current-noncurrent method 流动与非流动项目法custodianship 保管工作customary matters 惯常业务customer 顾客cuttings 切削件D datapreparation 数据准备debenture bonds 信用公司债debit memo 借项通知单debit 借机debtor 债务人decision making 决策deferrals 递延项目deferred credit 递延货项deficits 逆差denominate 标价，表述denominator 分母department stores 订货商店depletion 折耗depreciable asset 应折旧资产depreciation expense 折旧费design cost 设计成本design 计划，设计，意图，打算designate 指明remit 汇款，付款detect 发现，察觉deterioration 损坏dilute 稀释，摊薄direct quote 直接标价direct write-off method 直接销账法director 董事会discharge 履行，清偿discount on notes payable 应付票据贴现折价discount 折价discount 折价，贴水discount 贴现，贴现折价discretion 自由决定dishonor 拒付dispose 处置，清理disposition data 清理数据diverse 多宗多样的dividend payable 应付股利dividend payout ratio 每股股利与收益比率，股利支付率dividend yield 每股股利与每股市价比率，股利获取division of labor 分工double-declining-balance method 双倍率递减余额法double-entry bookkeeping system 复式记账法，复式记账系统draft 汇票draw （up）拟好，编好draw up 开立（票据等）drillings 钻孔件Eearning per share 每股收益额earnings per share of common stock 普通股每股收益额earthquake 地震effective interest method 实际利息法elapse 过去electronic data processing system 电子数据处理系统eliminate 消除elimination 抵消，消除ending inventory 期末存货endorse 背书endorsement 背书endorser 背书人engage in 参与entend 把数字转入另一栏，算出……的总金额enter contract 缔结契约enumerate 列举environmental accounting 环境会计equity method 权益法equity ratio 权益比率equivalent 等同的，等同物，当量error correction 差错订正estate 不动产evaluate 评价event 事件excess of par value over amount paid 面值超过缴入资本的部分exchange rate 汇率exclusive privilege 专有权利expedient 权宜的做法expenditure 开支，花费expense 费用expire 满期，耗尽，失效extension 算出或转来的金额extensive 广泛的extraordinary items 非常项目FF.O.B destination 目的地交货，到达站交货F.O.B shipping point 发运地（站）交货face value 面值face value 票面价值factor 代替factor 因素，系数family 类属feasible 行得通的federal income tax withholding payable 应付预扣联邦所得税federal insurance contributions act 联邦社会保险税法federal unemployment compensation tax州失业补贴税federal unemployment tax payable 应付州失业税federal 联邦federal 联邦的fencing 栅栏FICA tax payable 应付联邦社会保险税financial accounting standards board 财务会计准则委员会financial accounting 财务会计financial data 财务数据financial executives 财务经理financial income and expense 财务收益与费用financial position 财务状况financial report 财务报告financial statement（report）财务报表（报告）financial strength 财务实力financing activities 筹资活动，理财活动firm 事务所firm 商行，企业first-in，fist-out 先进先出fiscal year 财务年度fiscal year 财务年度fixed assets 固定资产flow of costs 成本流动flow of goods 商品流动fluctuate 波动footing 总计，总额forecast 预测foreign currency 外币foreign exchange gains or losses 汇兑损益，汇兑利得或损失forward exchange contract 期汇合同forward rate 远期汇率fraction 分数franchise 特许经营权freight collect 货到收运费freight prepaid 运费预付frequency 频繁程度fully diluted earnings per share 每股完全稀释收益额function 职能，作用functional currency 功能货币fund 资金Ggain（loss）on sale of fixed assets 固定资产出售利得（损失）general journal 普通日记账general partnership 一般合伙globalization 全球化going concern 持续经营goodwill 商誉governmental accounting 政府会计governmental and not-for-profit accounting 政府及非盈利组织会计gross profit method of estimating inventories 估计存货的毛利法gross profit on sales 销货毛利gross sales 销货总额net sales 销货净额guide 指南guideline 方针，准则Hhardware 硬件haul 拖运historical cost 历史成本historical cost 历史成本historical exchange rate 历史汇率holder 持票人holdings 拥有的财产、股份hospital insurance premiums payable 应付医疗保险费human resources accounting 人力资源会计Iimmune 免受影响的impairment loss 减值损失imprest 预付的，定额预付的，定额备用的in addition to 除……外in contrast to 与此对比，与此相反in order to 为了，借以in place of 代替in sequence 按顺序，依次in short 简言之，总之in the final analysis 归根到底，总之income statement 收益表，损益表income summary 收益汇总，损益汇总income tax payable 应付所得税income tax reporting 所得税申报indirect quote 间接标价individual employee earnings records 雇员个人工薪记录information return 资料申报单information system 信息系统input 投入数额instruction 指令insurance expense 保险费insurance premium 保险费intangible asset 无形资产intangible assets 无形资产intercompany transaction 公司间交易interest allowance 利息补贴interest bearing 计息的interest coverage 利息保障范围interest expense 利息费用interest income 利息收益interim financial statement 中期财务报表interim mechanical check 中间性的手工操作检查intermediate 中间的，居间的internal auditing 内部审计internal control 内部控制international accounting 国际会计inventory turnover 存货周转率investing activities 投资活动investor 投资者invoice register 发票登记薄involve（in）使卷入IOU 借据irregularity 不正当行为issued stock 已发行股本Jjournal 日记账journalize 做分录Kkey-driven equipment 键盘式装置设备Llast-in，first-out 后进新出leasehold 租赁权ledger 分类账legal jurisdiction 法定管辖范围legal restrictions 法律约束liability 负债liability 负债limited partnership 有限合伙liquidation value 清算价值liquidity 变现能力，清偿能力list of checks 支票目录local 地方logic 逻辑判断的logically 合乎逻辑地，理所当然地long-term asset 长期资产loss from doubtful accounts 疑账损失，呆帐损失loss from uncollectible accounts 坏账损失lubrication 加润滑油Mmaintenance 维修majority investor 多数股权投资者，控股投资者majority 多数股权majority-owned company 被控股公司maker 出票人make-up 标价managerial accounting 管理会计manual filing 手工归档manufacturer's identification 制造厂商鉴定书margin of safety 安全边际marital status 婚姻状况market value 市场价值marketable securities 上市证券，有价证券maturity date 到期日measuring unit 计量单位meet 如期偿付merchandising company 商业公司minor parts 次要零件minority interest 少数股权，少数股东权益minority 少数股权misappropriation 挪用miscellaneous expense 杂项费用mix 品种构成model number 型号modern business 现代企业monetary assets and liabilities 货币性资产与负债monetary-nonmonetary method 货币性与非货币性项目法money order 汇票mortgage payable 应付抵押借款mortgage 抵押multinational company 跨国公司Nnatural assets 天然资产necessitate 使成为必须negative goodwill 负商誉negotiable 可流通的neither nor 既不又不net income 净收益net loss 净亏损net purchases 购货净额nominal interest rate 名义利率nongovernment body 非政府机构normal balance 正常余额normal operating cycle 正常经营周期normal rate of return 正常盈利率notes payable 应付票据notes receivable discounted 贴现应收票据notification 通知NSF（not sufficient funds）存款不足numerator 分子Oobjectivity 客观性obligation 义务，债务obsolescence 陈旧，过时office salaries expense 办事人员薪金on demand （票据）即期（支付）one-transaction perspective 单项交易观点，单一交易观点open account 往来账户operating activities 经营活动，营业活动operating expenses 营业费用，经营费用operating results 经营成果operation 经营，操作operational efficiency 经营效率opinion No.17 第17号意见书opposite 在……的对面organization cost 开办费original cost 原始成本other than 除……外，除了outlay 支出outstanding check 未兑付支票outstanding stock 外发股本，为股东持有的股本outstanding 未兑付的overdraft 透支overdrew 透支overtime pay 加班工资owner' equity 业主权益Ppaid-in capital in excess of par value 超过面值的缴入资本paid-in capital in excess of stated value 超过设定价值的缴入资本paper tape output 纸带输出par value 面值parent 母公司participating stock 参与分配的优先股partnership 合伙passive investment 被动投资patent 专利权pay attention to 注意pay envelope 工薪袋pay period 工薪支付期payroll accounting 工薪会计payroll payable 应付工薪payroll register 工薪登记表payroll tax 工薪税payroll 工薪perforate 穿孔于performance report 业绩报告performance 工作成绩，业绩performance 经营业绩periodic inventory system 定期盘存制peripheral equipment 边缘设备perishable 易腐坏的perpetual inventory system 永续盘存制petty cash 零用现金physical inventory counts 实物盘点physical protection 实物保护pipeline 管道plant and equipment 厂场设备plausible 看来有理由的pledge 保证，抵押pluged figure 轧算金额pooling of interest method 权益结合法，权益入股法portray 描述，描绘post 过账，誊账post-closing trial balance 结帐后试算表postdated check 远期支票posting reference 过账备查，过账记号potential 潜力，潜能potential 潜在的，可能的pound sterling 英镑preferable 更可取的preferred dividend coverage 优先股股利保障范围preferred stock 优先股premium 溢价premium 溢价，升水prepaid insurance 预付保险费prescribed managerial policies 规定的管理方针price lists 价目表price-earning ratio 每股市价与收益比率，市盈率primary earnings per share 每股原先收益额principal 主要的private accounting 私人企业会计proceeds 实得收入productivity ratio 生产能力比率profitability 盈利能力programming 程序编制promise 订约，允诺promissory note 本票，期票property tax payable 应付财产税property 动产prospective 预期的，未来的protest fee 拒付证书费public accounting firms 会计师事务所public accounting 公众会计，注册会计师业务public utility 公用事业publisher 出版商punched card 穿孔卡purchase invoice 购货发票purchase method 购买法，购并法purchase order 订货单purchase order 订货单，订购单purchase requisition 请购单purchases discounts 购货折扣purchases journals 购买日记账purchases returns and allowances 购货退让及折扣purchasing department 购货部门Qquick ratio 速动比率quotation 行情表quote 报价Rrate of return on common stockholders' equity 普通股股东权益收益率rate of return 报酬率，盈利率，收益率rates of inflation 通货膨胀率rather than 而不是realizable 可实现的realty agency 房地产经纪人receiving department 收货部门receiving report 收货报告receiving report 收货报告，收货单recognized value 确认价值recommend 推荐，介绍reconciliation method 调节法records of original entry 原始记录簿registration fees 注册费regular rate of pay 正常工资率relate to 与……有关rent expense 租赁费，租金reorder points 再订货点replace 取代replenishment 补充reporting currency 报告货币residual 剩余的resource 资源，资财result 结果，成果retail businesses 零售商店retail price 零售价格retained earnings 留存收益，保留盈利retrieval 追溯return on sales 销售收益率returned item 退回项目revenue 收入reversing entry 转回分录rule of thumb 拇指法则，经验规律running balance 逐笔结记余额Ssalary allowance 薪金补贴sales discounts 销货折扣sales invoice 销货发票sales journal 销货日记账sales on credit terms 赊销sales returns and allowances 销售退回及折让sales salaries expense 销货人员薪金salvage value 残值savings bonds deductions payable 应付购买储蓄债券扣款savings 节约scheme 方案，计划scrutiny 仔细检查secured bonds 有担保债券security/stock exchange 证券交易所segregate 分开segregation 分开selling expenses 销货费用semiannually 半年地serial number 顺序编号service charge 服务费service enterprise 服务业企业sharing agreement 分配协议short-term liquidity 短期偿债能力simple capital structure 简单资本结构sinking fund 偿债基金site 地基social accounting 社会会计software 软件sole proprietorship 独资source document 原始凭证special journal 特种日记账specific identification 具体辨认specific payee 指定收款人spectrum 范围spot rate 即期汇率stampings 冲压件standard 准则state corporation law 州公司法state 州stated value 设定价值statement of cash flows 现金流量表statement of cash flows 现金流量表statement of financial accounting standards 财务会计准则公告statement of owners' equity 业主权益表statement of owners'equity 业主权益表stock dividend to be issued 待发行股票股利stock dividend 股票股利stock options 股票期权stock warrants 认股权stock 存货stockholder 股东stock-option 股票期权storage tank 储存罐storage 存储store fixtures 店面装置store 仓库straight-line method 直线法strta 层，级style-affected 受式样影响的subdivision 分支submit 提交subscription 预订subsidiary company 子公司subsidiary ledger 辅助分类账，明细分类账subsidiary 子公司subtract 减去sum-of-the-year's-digits method 年数总和法sundry items 其他项目supersede 代替，取代supplies' catalogs 供应商商品目录supplies expense 物料用品费supplies on hand 在用物料surface paving 铺筑的路面surplus 顺差susceptible 易受影响的Ttax accounting 税务会计tax returns 纳税申报单temporal method 时态法，时间量度法temporary account 暂时性帐户，过渡性账户temporary accounts 暂时性账户throughout 贯穿trade payable 应付账款trade receivable 应收账款trademark 商标，商标权transaction 交易，会计事项transcribe 抄录transfer 转移transferability 可转移性translation gains and losses 折算损益，折算利得与损失transportation in 购货运费transportation out 销货运费transportation term 运输条件treasury stock 库存股本，库存股份trial balance 试算平衡表，试算表two-column account 两栏式账户two-transactions perspective 两项交易观点U uncollectible accounts expense 坏账费用undistributed earnings 未分配收益，未分配盈利uniform limited partnership act 统一有限合伙法uniform 一致的，均匀的units-of-production method 产量法upkeep 维护，保养utilities expense 公共事业费Vvendor 卖主verification 验证voluntary 自愿的voting share 有表决权股份voucher register 应付凭单登记簿voucher system 应付凭单制Wwage-bracket table 工资-税级表warrant 使有理由wear 磨损weighted average 加权平均withdraw 提取withhold 预扣withholding allowance 预扣折让without recourse 无追索权working capital 营运资本worksheet 工作底表，工作底稿按汉字顺序Amargin of safety 安全边际chronological 按时间顺序的in sequence 按顺序，依次Bentend 把数字转入另一栏，算出……的总金额copyrights 版权office salaries expense 办事人员薪金semiannually 半年地custodianship 保管工作insurance premium 保险费insurance expense 保险费assure 保证pledge 保证，抵押rate of return 报酬率，盈利率，收益率reporting currency 报告货币quote 报价allowance method 备抵法allowance for uncollectible accounts 备抵坏账endorsement 背书endorse 背书endorser 背书人passive investment 被动投资majority-owned company 被控股公司promissory note 本票，期票peripheral equipment 边缘设备liquidity 变现能力，清偿能力make-up 标价denominate 标价，表述acquire 并购fluctuate 波动replenishment 补充estate 不动产irregularity 不正当行为bookkeeping machine 簿记机Cfinancial statement（report）财务报表（报告）financial report 财务报告financial accounting 财务会计statement of financial accounting standards 财务会计准则公告financial accounting standards board 财务会计准则委员会financial executives 财务经理fiscal year 财务年度financial strength 财务实力financial income and expense 财务收益与费用financial data 财务数据financial position 财务状况confer 参见engage in 参与participating stock 参与分配的优先股salvage value 残值store 仓库strta 层，级error correction 差错订正units-of-production method 产量法sinking fund 偿债基金plant and equipment 厂场设备transcribe 抄录paid-in capital in excess of par value 超过面值的缴入资本paid-in capital in excess of stated value 超过设定价值的缴入资本obsolescence 陈旧，过时competent personnel 称职的人员cost-to-retail price percentage 成本对零售价比率cost method 成本法cost accounting 成本会计cost structure 成本结构flow of costs 成本流动cost-benefit data 成本-效益数据programming 程序编制holder 持票人bearer 持票人going concern 持续经营stampings 冲压件financing activities 筹资活动，理财活动publisher 出版商maker 出票人in addition to 除……外other than 除……外，除了storage tank 储存罐dispose 处置，清理punched card 穿孔卡perforate 穿孔于minor parts 次要零件storage 存储stock 存货inventory turnover 存货周转率NSF（not sufficient funds）存款不足continuity of existence 存在的连续性Dcode letter 代号字母in place of 代替factor 代替supersede 代替，取代credit 贷记stock dividend to be issued 待发行股票股利one-transaction perspective 单项交易观点，单一交易观点maturity date 到期日equivalent 等同的，等同物，当量elimination 抵消，消除mortgage 抵押local 地方site 地基earthquake 地震deferred credit 递延货项deferrals 递延项目opinion No.17 第17号意见书enter contract 缔结契约electronic data processing system 电子数据处理系统store fixtures 店面装置purchase order 订货单purchase order 订货单，订购单department stores 订货商店promise 订约，允诺periodic inventory system 定期盘存制director 董事会board of directors 董事会property 动产sole proprietorship 独资short-term liquidity 短期偿债能力contra account 对抵账户，对销账户consideration 对家，报酬majority 多数股权majority investor 多数股权投资者，控股投资者diverse 多种多样的Eauthorized stock 额定股本rather than 而不是invoice register 发票登记薄Fdetect 发现，察觉F.O.B shipping point 发运地（站）交货legal jurisdiction 法定管辖范围legal restrictions 法律约束court decree 法庭判决spectrum 范围scheme 方案，计划guideline 方针，准则realty agency 房地产经纪人extraordinary items 非常项目nongovernment body 非政府机构expense 费用appropriation 分拨division of labor 分工segregation 分开segregate 分开ledger 分类账classification and sorting 分类整理denominator 分母assignment of responsibility 分派责任apportion 分配，摊配sharing agreement 分配协议fraction 分数subdivision 分支numerator 分子service charge 服务费service enterprise 服务业企业subsidiary ledger 辅助分类账，明细分类账auxiliary equipment 辅助设备cash on delivery 付款提货negative goodwill 负商誉liability 负债liability 负债double-entry bookkeeping system 复式记账法，复式记账系统complexity 复杂性complex capital structure 复杂资本结构Gbetterment 改良concept 概念preferable 更可取的payroll 工薪pay envelope 工薪袋payroll register 工薪登记表payroll accounting 工薪会计payroll tax 工薪税pay period 工薪支付期wage-bracket table 工资-税级表performance 工作成绩，业绩worksheet 工作底表，工作底稿utilities expense 公共事业费accounting principle 公认会计原则corporation acquisition 公司并购，公司收购intercompany transaction 公司间交易public utility 公用事业public accounting 公众会计，注册会计师业务functional currency 功能货币supplies' catalogs 供应商商品目录purchasing department 购货部门purchase invoice 购货发票net purchases 购货净额purchases returns and allowances 购货退让及折扣transportation in 购货运费purchases discounts 购货折扣purchase method 购买法，购并法purchases journals 购买日记账gross profit method of estimating inventories 估计存货的毛利法capital stock 股本stockholder 股东corporation 股份有限公司stock dividend 股票股利stock-option 股票期权stock options 股票期权fixed assets 固定资产gain（loss）on sale of fixed assets 固定资产出售利得（损失）customer 顾客consultant 顾问individual employee earnings records 雇员个人工薪记录affiliated company 关联公司pipeline 管道administrative expense 管理费用managerial accounting 管理会计administrative control 管理控制throughout 贯穿customary matters 惯常业务convention 惯例extensive 广泛的advertising expense 广告费in the final analysis 归根到底，总之prescribed managerial policies 规定的管理方针international accounting 国际会计elapse 过去post 过账，誊账posting reference 过账备查，过账记号Hfeasible 行得通的quotation 行情表consolidate 合并logically 合乎逻辑地，理所当然地partnership 合伙aggregate 合计的last-in，first-out 后进新出uncollectible accounts expense 坏账费用bad debts expense 坏账费用loss from uncollectible accounts 坏账损失environmental accounting 环境会计foreign exchange gains or losses 汇兑损益，汇兑利得或损失exchange rate 汇率money order 汇票draft 汇票marital status 婚姻状况contingent liability 或有负债monetary-nonmonetary method 货币性与非货币性项目法monetary assets and liabilities 货币性资产与负债freight collect 货到收运费credit memo 货项通知单，货记通知单K（会计……）accounting 会计，会计学committee on accounting procedure 会计程序委员会accounting equation 会计等式，会计平衡式，会计方程式accounting process 会计过程，会计处理方法accounting activity 会计活动accounting control 会计控制accounting period 会计期间accountant 会计人员public accounting firms 会计师事务所accounting cycle 会计循环accounting principles board 会计原则委员会accounting principle board 会计原则委员会accountability 会计责任accounting entity 会计主体Jagency 机构，经理人on demand （票据）即期（支付）spot rate 即期汇率design 计划，设计，意图，打算measuring unit 计量单位calculator 计算器interest bearing 计息的neither nor 既不又不overtime pay 加班工资adding machine 加法机weighted average 加权平均lubrication 加润滑油accelerated depreciation method 加速折旧法assumption 假设price lists 价目表contend 坚决主张indirect quote 间接标价subtract 减去impairment loss 减值损失simple capital structure 简单资本结构in short 简言之，总之constructed assets 建造资产key-driven equipment 键盘式装置设备transaction 交易，会计事项access 接近bring……to light 揭露savings 节约result 结果，成果clear 结清，结算，交换票据closing procedure 结帐程序post-closing trial balance 结帐后试算表debit 借机IOU 借据debit memo 借项通知单operation 经营，操作operating results 经营成果operating activities 经营活动，营业活动operational efficiency 经营效率performance 经营业绩net loss 净亏损net income 净收益dishonor 拒付protest fee 拒付证书费specific identification 具体辨认decision making 决策Korganization cost 开办费draw up 开立（票据等）expenditure 开支，花费plausible 看来有理由的comparable 可比的，类似的cost of goods available for sale 可供销售的商品成本alternative 可供选择的negotiable 可流通的realizable 可实现的convertible preferred stock 可转换优先股convertible debt 可转换债券transferability 可转移性objectivity 客观性control account 控制账户，统驭账户，统制账户treasury stock 库存股本，库存股份multinational company 跨国公司Lfamily 类属accumulate 累积cumulative balance 累计余额accumulated depreciation 累计折旧historical cost 历史成本historical cost 历史成本historical exchange rate 历史汇率interest coverage 利息保障范围interest allowance 利息补贴interest expense 利息费用interest income 利息收益by means of 利用，依靠，通过federal 联邦federal 联邦的federal insurance contributions act 联邦社会保险税法affiliated group 联营集团two-column account 两栏式账户two-transactions perspective 两项交易观点enumerate 列举retail price 零售价格retail businesses 零售商店petty cash 零用现金retained earnings 留存收益，保留盈利current ratio 流动比率current liability 流动负债current-noncurrent method 流动与非流动项目法current asset 流动资产logic 逻辑判断的discharge 履行，清偿attorneys' fees 律师事务费Mvendor 卖主expire 满期，耗尽，失效dividend yield 每股股利与每股市价比率，股利获取dividend payout ratio 每股股利与收益比率，股利支付率price-earning ratio 每股市价与收益比率，市盈率earning per share 每股收益额fully diluted earnings per share 每股完全稀释收益额primary earnings per share 每股原先收益额annually 每年地american institute of certified public accountants 美国注册会计师协会immune 免受影响的par value 面值face value 面值excess of par value over amount paid 面值超过缴入资本的部分portray 描述，描绘nominal interest rate 名义利率wear 磨损parent 母公司rule of thumb 拇指法则，经验规律F.O.B destination 目的地交货，到达站交货Ntax returns 纳税申报单internal control 内部控制internal auditing 内部审计draw （up）拟好，编好deficits 逆差annual interest rate 年利率sum-of-the-year's-digits method 年数总和法misappropriation 挪用Papprove 批准face value 票面价值frequency 频繁程度mix 品种构成balance sheet 平衡表，资产负债表average exchange rate 平均汇率average collection period 平均收帐期evaluate 评价surface paving 铺筑的路面common stock 普通股rate of return on common stockholders' equity 普通股股东权益收益率earnings per share of common stock 普通股每股收益额general journal 普通日记账Qbeginning inventory 期初存货forward exchange contract 期汇合同ending inventory 期末存货closing rate 期末汇率sundry items 其他项目business venture 企业correction of prior period inventory error 前期盘存差错订正potential 潜力，潜能potential 潜在的，可能的cuttings 切削件disposition data 清理数据liquidation value 清算价值purchase requisition 请购单replace 取代acquisition 取得expedient 权宜的做法equity ratio 权益比率equity method 权益法pooling of interest method 权益结合法，权益入股法accrual basis 权责发生制globalization 全球化recognized value 确认价值Rhuman resources accounting 人力资源会计stock warrants 认股权journal 日记账calendar-year 日历年度aspect 容貌，样式，表现形式meet 如期偿付software 软件Sbrand 商标trademark 商标，商标权firm 商行，企业flow of goods 商品流动merchandising company 商业公司goodwill 商誉marketable securities 上市证券，有价证券minority 少数股权minority interest 少数股权，少数股东权益sales on credit terms 赊销credit term 赊账条件stated value 设定价值design cost 设计成本social accounting 社会会计auditing 审计auditor 审计员productivity ratio 生产能力比率residual 剩余的temporal method 时态法，时间量度法proceeds 实得收入effective interest method 实际利息法physical protection 实物保护physical inventory counts 实物盘点necessitate 使成为必须involve（in）使卷入warrant 使有理由market value 市场价值casualty loss 事故损失event 事件firm 事务所trial balance 试算平衡表，试算表appropriate 适当的，相应的cash basis 收付实现制receiving report 收货报告receiving report 收货报告，收货单receiving department 收货部门revenue 收入income statement 收益表，损益表income summary 收益汇总，损益汇总manual filing 手工归档style-affected 受式样影响的authorization 授权attribute 属性attribute 属性bundle 束，捆，集合体datapreparation 数据准备double-declining-balance method 双倍率递减余额法tax accounting 税务会计surplus 顺差serial number 顺序编号private accounting 私人企业会计quick ratio 速动比率extension 算出或转来的金额。
常用英语术语缩写--采购
Explanation For Short(常用术语表)ITEM For Short| Full NameExplanation Remark 项目 英文缩写 英文全名中文解释备注营销管理(业务/采购/资材/仓库)常用语:1 / A/PAccounts Payable 应付货款 2 A /R Accounts Receivable 应收货款 3 :ACTAccumulative Depreciation 累计折旧 4 A PL Approval Part list 合格料品表 5 ASP Avetage Selling Price 平均价 6 A VLApproval Vendor List合格供货商名录 7 ，B/B RATIO Booking to Billing Ratio 订单出货比率 8 B /LBacklog待出订单 9 * CCRCustomer Complaint Request 客户抱怨 10 C OGS Cost of Goods Sold 销货成本 11 )CRLCustomer Request List 客户需求表 12 C RPCost Reduce Program 成本降低计划 13 ； DODelivery Order送货单 14 D SCDelivery Schedule Confirmation 交期确认表 15 , EMPExcess Material Prediction 呆滞材料预估 16 E PSEarning Per Share 每股盈余 17 、 F/GFinished Goods 成品 18 F CSTForecast 预算 19 … FIFOFirst In First Out先进先出 20 G &A General and Administrative 管理费用 21 GPM Gross Profit Margin销货毛利 22 G UIGovermment uniform Invoice 统一发票 23 》 INVInventory库存24 I R Incoming Reject / Issue Report 来料不良/工单发料单 25 [JITJust In Time及时供料26 L CLetter Credence 信用状 27 ' MCMaterial Control物料控制 28 M LOMaterial , Labor , Overhead 制造成本 29 ` MPSMaster Production Schedule 生产主排程 30 M RPMaterial Requirement Planning 物料需求计划 31 ; N/PNotes Payable 应付票据 32 N /RNotes Receivable 应收票据 33 > NBRNumber 数量,数目 34 N SBNet Sales Billed 凈销货金额 35 ，NSE Net Sales Entered 受订金额 36 N UBNet Units Billed 销货数量 37 》 O/EOther Expence 营业外支出 38 O /I Other Income 营业外收入 39 ~OAOpen Account 票结 40 O AYOverall Yield产品良率 41 \ ODROn-Time Delivery Rate 准时交货率 42 O H Overhead 制造费用 43 OP Operating Profit 营业凈利 44 O TPOperating Transfer Price 内部移转单价 45 、 P&LProfit and Loss 损益报告 46 P /R Purchase Requisition 请购单 47 `PCProduction Control生产控制 48 P ICSPurchasing Integrateed cost save 采购整合降价计划 49 / PMCProduction and Material Control 生产物料控制 50 P OPuchase Order 订购单 51 ( PRProduction Reject制程不良52 Q DCSTQuality , Delivery , Cost , Service , Technology 质量,交期,成本,服务,技术 53 % REVRevenue销货收入 54 R FQRequire for Quotation报价需求表55 {RMAReturn Material Authorization 退货受权书 56 R OIRate of Investment 投资报酬率 57 @ S/RSales Return 销货退回 58 S N Shipping Notice 出货通知 59 )SOSalse Order受订单60 S PSSupplier Performance Scorecard供货商业绩评估表 61 ] Sub-ConSub-Contracter 外包 62 T AMTotal Available Market 市场需求量 63 @TT Telephone Transfer 电汇 64 U TSUnits to stock 进仓量 65 ） WIPWork in process 在制品 66 W O Work Order生产工单工程技术及品管(研发/工程/品管)常用语:;1AI Auto Insertion自动插件 2 A QE Account Quality Engineer 机种质量工程师 #3AQL Acce[table Quality Level 最低允收标准 4 B OM Bill of Material 材料表 "5CAR Corrctive Action Report 娇正措施报告 6 C OBChip on Board 绑定处理 《7 CP/CPK Capability Process制程能力(指数) 8 C QIP Continuous Quality Improvement Programm 质量持续改善计划 &9DCN Design Change Notice 设计变更通知 10 D CR Design Change Request 设计变更需求 …11DTS Dock to Stock免验入库 12 E CN Engineering Change Notice 工程变更通知单 |13ECO Engineering Change Order 工程变更命令 14 E CR Engineering Change Request 工程变更需求 $15EMC Electromagnetic Compatibility 电磁兼容 16 E MIElectromagnetic Interference 电磁干扰 .EMS Electromagnetic Susceptivity抗干扰1718F A Failure Analysis失败分析@FAI First Article Inspection首件检验1920F QC Final Quality Control成品质量控制：GRN Goods Rceived Note进料质量验收单2122I PQC In-process Quality Control制程中巡检》IQC Incoming Quality Control进料检验2324J QR Joint Quality Resource质量资源共享>LRR Lot Reject Rate批退率2526M P Manual Process手工插件》MRB Material Review Board物料审核委员会2728O BA Open Box Audit开箱检验#OPF One Piece Flow直通流水线2930O QC Out Qulity Control出货管制~ORT Out-going Reliability Test出货信赖性实验3132P E Process Engineering制程工程<PMP Process Management Plan制程管制计划3334P PH Piece Per Hour每小时生产效率~PPM Parts Per Million百万分之一3536Q A Quality Assurance质量保证}QAIP QA In Parallel紧急放行3738Q C Quality Cotrol质量控制￥QRA Quality Reliability Assurance质量与信赖度保证3940Q SA Quality System Audit质量系统:SCM Supplier chain Management供应链管理4142S MT Surface Mounting Technology表面安装技术处理)SOP Standard Operation Procedure标准作业流程4344S QA Supplier Quality Assessment供货商质量系统评估@VQM Vendor Quality Manergment供货商质量管理4546W I Working Instruction作业指导书%ZD Zero Defect零缺点47其它常用语:] 1A DM Administration行政管理2A SAP As Soon As Possible尽可能快` 3A VG Average平均4B OI Best of Industry业界最好-5C/T Cycle Time周期6C E European Community欧共体* 7C UM Cumulating累积8C WQC Company Wide Quality Control公司全面质量管理> 9D CC Document Control Certen文管中心10D L Direct Labor直接员工，11E RP Enterprises Resource Planning企业资源计划12F CC Federal Communication Commission联邦通信委员会"13F IN Finance财务14F OIL Foil投影片15F YI For Your Information仅供参考16G R General Manager总经理17H C Head Count采购的关键----供应商的管理维护！！！！Post By：2006-5-12 11:44:00一. 总则1. 为了稳定供应商队伍，建立长期互惠供求关系，特制定本办法。
财经保险类英语专业术语
acceptance policy 核保政策 accounting period 结算期 aggregate limit 累积限额 aggregated loss 累积损失 antiselection 逆选择 ART (Alternative Risk Transfer) 新型风险转移 balance 所欠款项 barrages 堰坝 captive pools 自保组合 catastrophe risk 巨灾风险 ceiding company 分出公司 cession limit 分保限额 claim-prone 容易出险 claims assistance 理赔协助 clean cut 结清方式 coinsurance 共保 commencement and termination 起讫 cover 承保 cover 责任额 deposit premium 预付保费 destroyed 毁坏 earth caves 土坏房屋 EPA event limit 事件限额 ex gratia payments 通融赔款 excess loss 超额赔款 exclusion 除外责任 exposed areas 风险承受区域 facultative reinsurance 临时分保 fault zone 断层区 finite risk 有限制的风险 flash floods 骤发洪水 flooding of rivers 洪水泛滥 frame structure 框架结构 full coverage 全额承保 full insurance value 足额保险价值 full liability 全部责任 Geophysics Institute 地球物理研究所 GNPI 总净保费收入 hailstorm 雹暴 heavy damage 严重破坏 hollow brick wall 空斗砖结构
财务会计英文专业词汇
combine 合并
combined entity 合并实体
combined result 合并经营结果
borrowing agreements 借款协议
borrowing cost 借款成本
bottom-up test 由下而上测试
branch 分支机构
brand name 商标名称
brokerage 经纪人佣金；经纪人业务
business combination 企业合并
business combination which is an acquisition 购买式企业合并
class of assets 资产类别
classification 分类，归类
clearing house 清算所
closing rate 期末汇率
board of directors 董事会
bonus 奖金；红利
bonus issue 红股
bonus plan 奖金计划
carrying amount 账面金额
carrying back a tax loss 可抵扣（应税利润额的）亏损抵前
cash 现金
cash basis 收付实现制
cash outflow 现金流出
certificates of deposit 存单
changes in accounting policies 会计政策变更
capital approach 资本法
capital asset pricing model 资本资产定价模型
capital commitment 资本承诺
非同控企业合并成本法商誉会计分录
When a non-controlling interest (NCI) swoops in to snag a piece of a business, it's like diving into a wild adventure of financial fun! The way we account for this thrilling transaction all depends on how much of the business the NCI snatches up. If they grab less than 100, then it's time to bust out the acquisition method and get this party started. We'll divvy up the cost of the acquisition among the cool assets and liabilities of the acquired business. And if there's any extra cost left over, we'll call it "goodwill" - because who wouldn't want a little extra goodwill floating around? It's all about making numberse alive and turning business into a rollercoaster of excitement!当一个非控制性的利益（NCI）冲进来阻碍一个生意，它就像潜入一个疯狂的冒险金融乐趣！这令人惊奇的交易的记账方式取决于NCI 抢走了多少生意如果他们抢不到100，那么是时候打破收购方法启动这个派对。
金融词汇中英对照
金融词汇之一1.Abandonment(弃权)Controlling party giving up rights to property voluntarily.2. Abandonment option(清算期权)The option of terminating an investment earlier than originally planned.3. Abandonment value（清算价值）The value of a project if the project's assets were sold externally ;or alternatively. its opportunity value if the assets were employed elsewhere in the firm.4. ABC agreementA contract between an employee and a brokerage firm outlining the rights of the firm purchasing an NYSE membership for that employee.5. ABC method of inventory control（存货控制的ABC方法）Method which controls expensive inventory items more closely than less expensive items.6. Ability to pay（偿债能力）Refers to the borrower's ability to make interest and principal payments on debts.7. Abnormal return（超常回报）The component of the return that is not due to systematic influences (market-wide influences). In other words, abnormal returns are above those predicted by the market movement alone.Absolute-priority rule（绝对优先权准则）The rule in bankruptcy or reorganization that claims of a set of claim holders must be paid, in full before the next. junior. set of claim holders may be paid anything. AbsorbedUsed in context of general equities. Securities are "absorbed" as long as there are corresponding orders to buy and sell. The market has reached the absorption point when further assimilation is impossible without an adjustment in price. Accelerated depreciation（加速折旧）Methods of depreciation that write off the cost of a capital asset faster than under straight-line depreciation.Acceptance（汇票）Contractual agreement instigated when the drawee（支票或汇票的付款人）of a time draft "accepts" the draft by writing the word "accepted" thereon. The drawee assumes responsibility as the acceptor and for payment at maturity.Accommodative monetary policy(适应性货币政策)Federal Reserve System policy to increase the amount of money available to banks for lending.Accounts Payable （应付账款）Amounts of money owed to other firm because buying goods or services on credit from the firm. A current liability, the accounts payable is also called payables. Accounts receivable（应收账款）Amounts of money owed to a firm by customers who have bought goods or services on credit. A current asset, the accounts receivable account is also called receivables. Accounts receivable turnover (应收账款周转率)The ratio of net credit sales to average accounts receivable, which is a measure of how quickly customers pay their bills.Account statement(账户表)In the context of banking, refers to a summary of all balances.In the context of securities, a summary of all transactions and positions (long and short) between a broker/dealer and a client.Accounting earnings (会计利润)Earnings of a firm as reported on its income statement.Accounting insolvency(资不抵债)Total liabilities exceed total assets. A firm with a negative net worth is insolvent on the books.Accretion (of a discount) (增值)In portfolio accounting, a straight-line accumulation of capital gains on a discount bond in anticipation of receipt of par at maturity.Accrual basis(应收应付制)In the context of accounting, practice in which expenses and income are accounted for as if they are earned or incurred, whether or not they have been received or paid. Antithesis of cash basis accounting.Accrual bond(一次还本付息债券)A bond on which interest accrues but is not paid to the investor during the time of accrual. The amount of accrued interest is added to the remaining principal of the bond and is paid at maturity.Accrued expenses(累积费用，应计费用)Amounts owed but not yet paid for wages. taxes, interest, and dividends. The accrued expenses account is a short-term liability.Accrued interest (应计利息)Applies mainly to convertible securities. Interest that has accumulated between the most recent payment and the sale of a bond or other fixed-income security. At the time of sale, the buyer pays the seller the bond's price plus "accrued interest," calculated by multiplying the coupon rate by the fraction of the coupon period that has elapsed since the last payment.Accumulated dividend(累积股利)A dividend that has reached its due date, but is not paid out.Acid-test (quick) ratio(速动比例，酸性测试比例)Current assets less inventories divided by current liabilities. It shows a firm's ability to meet current liabilities with its most liquid (quick) assets.Acquisition (收购)When a firm buys another firm.Acquisition cost(收购成本)Refers to the price (including the closing costs) to purchase another company or property.In the context of investments, refers to price plus（加，相加）brokerage commissions, of a security, or the sales charge applied to load funds.Across the board （全盘）Movement or trend in the stock market that affects almost all stocks in all sectors to move in the same direction.Activity ratios(周转率)Ratios that measure how effectively the firm is using its assets.Active portfolio strategy (积极投资组合策略)A strategy that uses available information and forecasting techniques to seek better performance than a buy and hold portfolio.Actuals (实货)The physical commodities underlying a futures contract. Cash commodity, physical asset.Additional paid-in capitalFunds received by a company in a sale of common stock that are in excess of the par or stated value of the stock.Adjusted present value (APV)(调整净现值）The sum of the discounted value of a project's operating cash flows (assuming equity financing) plus the value of any tax-shield benefits of interest associated with the project's financing minus any flotation costs.Adjustable-rate preferred stock (ARPs)（浮动股利优先股）An ARPs provides the holder with dividend rates that are tied to some interest rate ,such as a short-term Treasure Bill. These issue thus provide the opportunity for increase in dividend payments.Adverse Selection Problem（逆选择问题）Refers to a situation in which sellers have relevant information that buyers lack (or vice versa) about some aspect of product quality.After-hours dealing or trading(闭市后交易)Securities trading after regular（有规律的，正常的）trading hours on organized exchanges.Agency costs（代理成本）Costs associated with monitoring management to ensure that it behaves in ways consistent with the firm's contractual agreements with creditors and shareholders. Agency (theory)（代理理论）A branch of economics relating to the behavior of principals (such as owners) and their agents (such as managers).Agency bonds(机构债券）Bonds issued by some federal agencies and federal sponsored agencies .These agencies borrow funds and use the proceeds to make loans to specific types of borrowers .Agent (s)（代理人）Individual (s) authorized by another person. called the principal（负责人，校长，代理人）, to act in the latter's behalf.Aging accounts receivable（应收账款账龄分析）The process of classifying accounts receivable by their age outstanding as of a given date.Aggressive growth funds（急速增长型基金）A kind of mutual funds which seeks maximum capital gains as their investment objectives. Current income is not a significant factor.All or none agreement(全部卖出或取消协议)In all-or-none arrangement, the agreement calls for the underwriter to sell the entire issue during a defined period at a specified price. During the selling period ,buyers' checks are deposited in an escrow(第三方托管的）account until the issue is fully subscribed. If sufficient shares are not sold the issue is canceled and the buyers' checks are returned.All or none orderAn all-or -none order is attached to a multiple-unit trade (more than 100 shares) and instructs the broker to obtain the total number of shares requested when the order istaken to the floor. If that is not possible, the order is canceled.Alligator spread(鳄鱼价差)The term used to describe a spread in the options market that generates such a large commission that the client is unlikely to make a profit even if the markets move as the investor anticipated.Allotment(分配)The number of securities assigned to each of the participants in an underwriting syndicate.Alternative minimum tax (AMT)An alternative, separate tax calculation based on the taxpayer's regular taxable income. increased by certain tax benefits. collectively referred to as "tax preference items." The taxpayer pays the larger of the regularly determined tax or the AMT.American Depository Receipts (ADRs)(美国股票存托凭证）An ADRs is a domestic traded security that represents a claim to shares of foreign stocks. It is like a stock certificate and held in the vault of a US bank. With an ADRs the investor is entitled to all dividends and capital gains associated with the stock. American Stock Exchange (AMEX)（美国股票交易所）Stock exchange with the third highest volume of trading in the U.S. Located at 86 Trinity Place in downtown Manhattan. The bulk of trading on AMEX consists of index options (computer technology index, institutional index, major market index) and shares of small to medium-sized companies are predominant. Recently merged with NasdaqAmerican options(美式期权）If a put or call option can be exercised at any time before expiration, it is termed an American option.Amman Financial Market (AFM) (阿曼金融市场)Established in 1976, the AFM is the only stock exchange in Jordan.Amortization schedule（分期付款偿还表）A table showing the repayment schedule of interest and principal necessary to pay off a loan by maturity.Annuity（年金）A series of equal payment or receipts occurring over a specified number of periods. In an ordinary annuity, payments or receipts occur at the end of each period; while in an annuity due, payments or receipts occur at the beginning of each period. Announcement date (宣告日)Date on which particular news concerning a given company is announced to the public.Annual percentage rate (APR)(简单年利率)The periodic rate times the number of periods in a year. For example, a 5% quarterly return has an A.P.R. of 20%.Antitrust Laws （反托拉斯法）Legislation established by the federal government to prevent the formation of monopolies and to regulate trade.Arbitrage（套利）Finding two assets that are essentially the same and buying the cheaper and selling the more expensive.Arbitrage pricing theory (APT)（套利定价模型）A theory where the price of an asset depends on multiple factors and arbitrageefficiency prevails.Arm’s-length Price （正常交易价格）The price at which a willing buyer and a willing unrelated seller would freely agree to transact.Arrearage（递延款项）A late or overdue payment, which may be cumulative.Arithmetic mean return（算术平均报酬）An average of the subperiod returns, calculated by summing the subperiod returns and dividing by the number of subperiods.Asian option （亚洲期权）Option based on the average price of the underlying assets during the life of the option.Asked price(要价或卖方报价)In context of general equities, price at which a security or commodity is offered for sale on an exchange or in the OTC Market.Assigned (or stated) value（名义价值）A nominal value assigned to a share of no-par common stock that is usually far below the actual issuing price.Asset allocation decision (资产分配决策)The decision regarding how an institution's funds should be distributed among the major classes of assets in which it may invest.Asset-based borrowing（资产抵押贷款）A loan mortagaged by tangible assets.Asset turnover rate（资产周转率）This rate equates sales amount divided by assets ,means how many sales amount can one dollar asset bring in.AssimilationThe public absorption of a new issue of stocks once the stock has been completely sold by underwriter.Asymmetric Information（信息不对称）Usually compared to the firm's management ,the majority of stockholders in publicly traded firms are relatively uninformed about the firm's earnings prospect ,because management has more information than anyone else .The situation is referred to as Asymmetric Information.At the Money Option （平价期权）An option is at the money if the strike price of the option is equal to the market price of the underlying security.Auction market(拍卖市场)Such markets as the NYSE and the AMEX are called “Auction markets ”，In these markets all the traders assembled in one place to buy or sell a kind of assets.Auction rate preferred stock (ARPS) (拍卖利率优先债券（英国）)Floating-rate preferred stock, whose dividend is adjusted every seven weeks through a Dutch auction.Authorized shares （核定股本）Number of shares authorized for issuance by a firm's corporate charter. Autocorrelation (自相关)The correlation of a variable with itself over successive time intervals. Sometimes called serial correlation.Automated trading system（自动交易系统）Automated clearinghouse (ACH) electronic transfer （电子传输自动结算所）This is essentially an electronic version of the depository transfer check.Average accounting return （平均会计报酬）The average project earnings after taxes and depreciation divided by the average book value of the investment during its life.Average collection period, or days receivable (应收账款平均回收期)This rate equates accounts receivable divided by sales amount.金融词汇之二Back months （后到期月份）In the context of futures and options trading, refers to the months of contracts with expiration dates farthest away.Back-to-back loan （背靠背借款）A loan in which two companies in separate countries borrow each other's currency for a specific time period and repay the other's currency at an agreed-upon maturity. Backwardation（期货负价）A market condition in which futures prices are lower in the distant delivery months than in the nearest delivery month. This may occur when the costs of storing the product until eventual delivery are effectively subtracted from the price today.Bad debt （坏账）A debt that is written off and deemed uncollectible.Balanced funds(平衡型基金)Balanced funds have a portfolio mix of bonds, preferred stocks and common stocks. They generally have a three-part investment objective: to conserve the investors' initial principal ,to pay current income and to promote long-term growth of both this principal and income.Balance sheet(资产负债表)A summary of a firm's financial position on a given date that shows total assets = total liabilities + owners equity.Balance of payments manual(国际收支手册)Balance of payments(国际收支)A statistical compilation formulated by a sovereign nation of all economic transactions between residents of that nation and residents of all other nations during a stipulated period of time, usually a calendar year.Balance of payment presentation(国际收支平衡表)Balloon payment(气球尾款，分期付款中最后一笔较大金额的付款)A payment on debt that is much larger than other payments. The ultimate balloon payment is the entire principal at maturity.Bandwagon Effect ( 攀比效应)Bank collection float （银行浮账量）The time that elapses between when a check is deposited into a bank account and when the funds are available to the depositor, during which period the bank is collecting payment from the payer's bank.Bank Discount Basis( 银行贴现基准)A convention used for quoting bids and offers for Treasury bills in terms of annualized yield, based on a 360-day year.Bank Insurance Fund (BIF) (银行保险基金)A unit of the Federal Deposit Insurance Corporation (FDIC) that provides deposit insurance for banks excluding thrifts.Banker's acceptances (BAs)(银行承兑汇票)Short-term promissory trade notes for which a bank (by having "accepted" them) promises to pay the holder the face amount at maturity.Banknotes( 银行汇票)Bank holding company （银行控股公司）A company that owns or has controlling interest in two or more banks and/or other bank holding companies.Bank for International Settlements (BIS) （国际清算银行）An international bank headquartered in Basel, Switzerland, which serves as a forum for monetary cooperation among several European central banks, the Bank of Japan, and the U.S. Federal Reserve System. Founded in 1930 to handle the German payment of World War I reparations, it now monitors and collects data on international banking activity and promulgates rules concerning international bank regulation.Bankruptcy（破产）Inability to pay debts. In bankruptcy of a publicly owned entity, the ownership of the firm's assets is transferred from the stockholders to the bondholders.Barrier options（障碍期权）Option contracts with trigger points that, when crossed, automatically generate buying or selling of other options. These are exotic options.Barrier to Entry (进入壁垒)Base period （基期）A particular period of time used for comparative purposes when measuring economic data.Basic rate(基本汇率)Basis(基差)The basis is the difference between the current cash price of a commodity and the futures price of a particular contract on the commodity.Basis point （基点）In the bond market, the smallest measure used for quoting yields is a basis point. Each percentage point of yield in bonds equals 100 basis points. Basis points also are used for interest rates. An interest rate of 5% is 50 basis points higher than an interest rate of 4.5%.Basis risk(基差风险)Risk resulting from the uncertainty of the difference between the the current cash price of a commodity and the futures price of a particular contract on the commodity. Basket （一揽子，一篮子）Applies to derivative products. Group of stocks that is formed with the intention of either being bought or sold all at once, usually to perform index arbitrage or a hedging program.Basket options（一揽子期权）Packages that involve the exchange of more than two currencies against a base currency at expiration. The basket option buyer purchases the right, but not the obligation, to receive designated currencies in exchange for a base currency, either at the prevailing foreign exchange market rate or at a prearranged rate of exchange. Multinational corporations with multicurrency cash flows frequently use basketoptions because it is generally cheaper to buy an option on a basket of currencies than to buy individual options on each of the currencies that make up the basket.Bear market（熊市)Any market in which prices exhibit a declining trend. For a prolonged period, usually falling by 20% or more.Bear spread (熊市价差)Applies to derivative products. Strategy in the options market designed to take advantage of a fall in the price of a security or commodity, usually executed by buying a combination of calls and puts on the same security at different strike prices in order to profit as the security's price falls.Bearer bond （不记名债券）Bonds that are not registered on the books of the issuer. Such bonds are held in physical form by the owner, who receives interest payments by physically detaching coupons from the bond certificate and delivering them to the paying agent.Below par（低于票面价值）Less than the nominal or face value of a security.Benchmark （基准）The performance of a predetermined set of securities, used for comparison purposes. Such sets may be based on published indexes or may be customized to suit an investment strategy.Benchmark interest rate （基准利率）Also called the base interest rate, it is the minimum interest rate investors will demand for investing in a non-Treasury security. It is also tied to the yield to maturity offered on the comparable-maturity Treasury security that was most recently issued (on-the-run).Best efforts offering（证券代销方式)A security offering in which the investment bankers agree to use only their best efforts to sell the issuer's securities. The investment bankers do not commit to purchase any unsold securities.Beta(β系数)An index of systematic risk. It measures the sensitivity of a stock's returns to changes in returns on the market portfolio. The beta of a portfolio is simply a weighted average of the individual stock betas in the portfolio.Bid-asked spread(买卖报价价差)The difference between the asked price and the bid price.Bid Price( 询价或买方报价)This is the quoted bid, or the highest price an investor is willing to pay to buy a security. Practically speaking, this is the available price at which an investor can sell shares of stock.Bid-to-cover ratio （报价成交比例）The ratio of the number of bids received in a Treasury security auction compared to the number of accepted bids.Big Board （大盘）A nickname for the New York Stock Exchange (NYSE). Also known as The Exchange. More than 2,000 common and preferred stocks are traded. Founded in 1792, the N.Y.S.E. is the oldest exchange in the United States, and the largest.Bilateral facility(双边贷款)Bill of lading(提货单)A shipping document indicating the details of the shipment and delivery of goods and their ownership.Black Friday (黑色星期五）A precipitous drop in a financial market . The original Black Friday occurred on September 24, 1869, when prospectors attempted to corner the gold market.Black Monday (黑色星期一)Refers to October 19, 1987, when the Dow Jones Industrial Average fell 508 points on the heels of sharp drops the previous week. On Monday, October 27, 1997, the Dow dropped 554 points. While the point drop set a new record, the percentage decline was substantially less than in 1987.Blind trustA trust in which a fiduciary third party has total discretion to make investments on behalf of a beneficiary while the beneficiary is uninformed about the holdings of the trust.Block houses(大宗证券公司)A broker which helps to find potential buyers and sellers for block trade.Block trade(大宗交易)A large trading order, defined on the New York Stock Exchange as an order that consists of 10,000 shares of a given stock or at a total market value of $200,000 or more.Blue-chip stocks(蓝筹股)Stocks of top-quality, well-known industrial corporations with significant economic impact.Gilt-edged security.(金边证券）Blue sky laws(蓝天法)State laws regulating the offering and sale of securities.Bond(债券)A long-term debt instrument issued by a corporation or government.Bond covenant （债券契约）A contractual provision in a bond indenture. A positive covenant requires certain actions, and a negative covenant limits certain actions.Bond discount(债券折价)The amount by which the face value of a bond exceeds its current price.Bond equivalent yield (债券等值收益率)Bond yield calculated on an annual percentage rate method. Differs from annual effective yield.Bond premium(债券溢价)The amount by which the current price of a bond exceeds its face value.Bond rating(债券评级）A rating based on the possibility of the default by a bond issuer. The ratings range from AAA (highly unlikely to default) to C (in default).Bond swapping(债券互换）The sale of one bond issue and purchase of another issue simultaneously.Book runner(承销薄记人）The managing underwriter for a new issue. The book runner maintains the book of securities sold.Book value(账面价值)(I) An asset: the accounting value of an asset-the asset's cost minus its accumulateddepreciation;(2) a firm: total assets minus liabilities and preferred stock as listed on the balance sheet.Book value per share (每股帐面价值）The ratio of stockholder equity to the average number of common shares. Book value per share should not be thought of as an indicator of economic worth, since it reflects accounting valuation (and not necessarily market valuation).Bottom（底部）Refers to the base support level for market prices of any type. Also used in the context of securities to refer to the lowest market price of a security during a specific time-frame.Bounce （反弹）A check returned by a bank because it is not payable, usually because of insufficient funds. Also used in the context of securities to refer to the rejection and ensuing reclamation of a security; a stock price's abrupt decline and recovery.Brady bonds （布雷迪债券）Bonds issued by emerging countries under a debt reduction plan.Breadth of the marketIn the context of general equities, percentage of stocks participating in a particular market move. Technical analysts say there was significant breadth if two-thirds of the stocks listed on an exchange move in the same direction during a trading session. Break price （突破价位）Used in the context of general equities. Change one's offering or bid prices to move to a more realistic, tight level where execution is more feasible. Often done to trim one's position, thus "breaking price" from where the trades occurred (if long, "break price" downward 1/8 a point or more).Break-even analysis(盈亏平衡分析)A technique for studying the relationship among fixed costs, variable costs, profits, and sales volume.Break-even chart(盈亏平衡图)A graphic representation of the relationship between total revenues and total costs for various levels of production and sales, indicating areas of profit and loss.Break-even point(盈亏平衡点)The sales volume required so that total revenues and total costs are equal; may be expressed in units or in sales dollars.Breaking the syndicate （终止承销）Terminating an agreement among underwriters, specifically the investment banking group assembled to underwrite the issue of a security.Breakout （突破）A rise in a security's price above a resistance level (commonly its previous high price) or a drop below a level of support (commonly the former lowest price.) A breakout is taken to signify a continuing move in the same direction. Can be used by technical analysts as a buy or sell indicatorBretton Woods Agreement(布雷顿森林体系)An agreement signed by the original United Nations members in 1944 that established the International Monetary Fund (I.M.F.) and the post-World War II international monetary system of fixed exchange rates.Bridge financing （过渡性融资）Interim financing of one sort or another used to solidify a position until morepermanent financing is arranged.Broker （经纪人）An individual who is paid a commission for executing customer orders. Either a floor broker who executes orders on the floor of the exchange, or an upstairs broker who handles retail customers and their orders. Also, person who acts as an intermediary between a buyer and seller, usually charging a commission. A "broker" who specializes in stocks, bonds, commodities, or options acts as an agent and must be registered with the exchange where the securities are traded.Bubble Economy(泡沫经济)Bulge bracket （主导阶层）A tier of firms in an underwriting syndicate that have the highest participation level. Bull market （牛市）Any market in which prices are in an upward trend.Bull spread （牛市价差）A spread strategy in which an investor buys an out-of-the-money put option, financing it by selling an out-of-the money call option on the same underlying security. Bulldog bond （猛犬债券）Foreign bond issue made in London.Bullet strategy （子弹式策略）A fixed income strategy in which a portfolio is constructed so that the maturities of its securities are highly concentrated at one point on the yield curve.Business day （营业日）A day in which financial markets are open for trading.Business risk(经营风险)The inherent uncertainty in the physical operations of the firm. Its impact is shown in the variability of the firm's operating income (EBIT).Butterfly spread （蝴蝶价差）Applies to derivative products. Complex option strategy that involves selling two calls and buying two calls on the same or different markets, with several maturity dates. One of the options has a higher exercise price and the other has a lower exercise price than the other two options. The payoff diagram resembles the shape of a butterfly. Buy-and-hold strategy （买券持有策略）A passive investment strategy with no active buying and selling of stocks from the time the portfolio is created until the end of the investment horizon.Buy-and-write strategy （买券卖权策略）An options strategy that calls for the purchase of stocks and the writing of covered call options on them.Buyer's market （买方市场）Market in which the supply exceeds the demand, creating lower prices.Buy order （买入指令）An order to a broker to purchase a specific quantity of a security.金融词汇之三。
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Equity
Published Price at date of exchange
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4.b Other Costs
The acquirer will also incur other costs directly attributable to the Acquisition, such as
Accounting Fees Consultancy Fees Legal Fees Valuations
Otherwise, obtain an independent valuation
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4.a Purchase Consideration
Click on the mouse to learn about fair values of liabilities and equity
For Liabilities, use the Present value of future cash outflows
Quiz Question
In the previous module, we looked at what the acquirer receives.
What does the acquiree receive from the
acquirer?
Click on the mouse to view the answer
Purchase Consideration
Well done if you got that right!!
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4.a Purchase Consideration
Purchase Consideration may include 1 or more of the
following
Click on the mouse to view the various forms
For Contingent Liabilities, apply the probability factor
For Shares, use the published price at the date of exchange
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4.a Purchase Consideration
Assets Use
Assets exchanged Liabilities assumed Shares issued
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4.a Purchase Consideration
What value is used for the purchase
consideration?
Click on the mouse to find out
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h
Costs directly attributable to the
Acquisition
Click on the mouse to view details.
Accounting Fees
Consultancy Fees
Legal Fees
Valuations
End this less8on
Purchase Consideration is measured at Fair Value
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4.a Purchase Consideration
Click on the mouse to learn about fair values of assets
For Cash Paid immediately, use the Amount dispersed
For Cash Payable in future, used the Present value of future outflows
For non-monetary assets, base the valuation on the second-hand market, where one exists
Cash Paid
Amount Disbursed
Cash Payable
Present Value of future outflows
Non-Monetary
2nd hand market where one exists Else, obtain a Valuation
Liabilities
Present Value oFra bibliotek future cash outflows For contingencies, apply probability
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4.c Cost of Acquisition
Purchase Consideration
What the acquirer gives up. Click on the mouse to view details.
Assets exchanged
Liabilities assumed
Shares issued