财务会计英语专业常用词汇大全17
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财务会计英语专业常用词汇大全17
1301 待摊费用 Deferred and prepaid expenses
Prepaid expenses shall be amortized according to period benefiting. 待摊费用应当按收益期分摊
长期投资 Long-term investment
1401 长期股权投资 Long-term investment on stocks
140101 股票投资 Investment on stocks
140102 其他股权投资 Other investment on stocks
1402 长期债权投资 Long-term investment on bonds
140201 债券投资 Investment on bonds
140202 其他债权投资 Other investment on bonds
1421 长期投资减值准备 Long-term investments depreciation reserves 股权投资减值准备 Stock rights investment depreciation reserves 债权投资减值准备 creditor''s rights investment depreciation reserves
1431 委托贷款 Entrust loans
143101 本金 Principal
Please repay principal and interest. 请还本付息
143102 利息 Interest
Compound interest 复利 monthly interest 月
息 Without interest charge无利息地
net interest 纯利, 净赚 floating interest rate 浮动利率
143103 减值准备 Depreciation reserves
depreciation quota 折旧配额
depreciation method 折旧方法
Four depreciation methods, which are widely used at home and abroad, are discussed in detail. They are straight-line depreciation (SL), sum of years digits depreciation,(SOYD),fixed rate depreciation (FRD) and double declining balance depreciation (DDB).
主要讨论目前国内外广泛应用的 4种折旧方法 ,即直线折旧法 (SL法 )、年数总和折旧法(SOYD法 )、双倍余额递减折旧法 (DDB法 )、定率递减折旧法(FRD法 ) .