折价 Discount
债券利息 Debenture interest 分次购买 Piecemeal acquisition 关联公司 Associated company 多数股权 Majority holding 累计控股 Cumulative holding 孙公司 Sub-subsidiary 子集团,附属Sub-group 集团
多公司结构 Multi-company structures 伙伴子公司 Fellow subsidiaries 有效股权 Effective shareholdings 控制股权 Controlling interest
资本报酬率 Return on capital employed 产权收益率 Returen on equity
让与,出售 加权平均 结帐
已分派股份 国库券 认股权发行 赊销 租购 disposal Weighted Close off
Allocated shares Treasury stock Rights issue Credit sale Hire purchase
信用协议 Credit agreement 会计处理 Accounting treatment 经营性租赁 Operating lease 融资租赁 Finance lease 出租人/承租人 Lesser /lessee
一期(二期)租Primary(secondary)period 赁
息税前净利 Net Profit before interest and 不可撤销的付No-cancelable payment
tax 款
应收帐款帐Aging schedule of debtors 名义租金 Peppercorn rent 龄表
资金来源及Source and application of 报酬 Reward 运用表 funds statement 通货膨胀 Inflation 现值 Present value 通货紧缩 Deflation 最低租赁付款Minimum lease payment
额
损耗 Deplete 定金 Deposit 每股收益 Earnings per share 公允价值 Fair value 股利保证倍Dividend cover 财务费用 Finance charge 数
股利分配率 Dividend payout ratio 实际利率 Effective rate of finance
charge
股利收益率 Dividend yield ratio 平均未付资本Average balance of
余额 capital outstanding
净收益率 Earnings yield 资本偿还 Capital repayment 市盈率 Price/ earnings ratio 精确法 Actuarial method 公司估价 The valuation of components 递延收益 Deferred income 联营公司 Associated companies 分期支付 Installment 共同比财务Common-size financial 未实现利润准Provision for unrealized 报表 statements 备 profit 物质资源 Physical resources 应收租购款帐Hire purchase debtors
户 account
会计原则 Accounting principles 重新获得帐户 Repossessions account 会计方法 Accounting methods 金融公司 Finance house 权责发生制 Accrual accounting 制造商 Manufacturer
重置成本 Replacement cost 交易商 一般会计原Generally accepted 总盈余 则 accounting principles(GAAP) 剩余现金 Cash surplus 政府补助 净值减免 Writing down allowance 租赁期
Dealer
Gross earnings Government grant Lease term