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高级会计专业英语翻译
纵向合并Vertical integration
综合变动general change
子公司权益变动change in ownership of a subsidiary
子公司subsidiary company
资源税resources tax
成本法cost method
财产税property tax
部分分摊法partial allocation
不合并子公司unconsolidated subsidiaries
Z低退休金负债（美）minimum liability
租赁leases
租金rents
原始成本historical cost
远期汇率forward rate
时间性差异timing difference
暂时性差异temporary difference
增值表value added statement
债权人会议committee representation
债务重整debt restructurings
账面汇率recorded rate
直接标价法direct quotation
直接控股direct holdings
招股说明书prospectus
中间汇率middle rate
中期报告interim reporting
重置成本replacement cost
转租赁subleases
准改组（美）quasi-reorbganization
资本保全capital maintenance
资本化价值capitalized value
资本因素capital factor
资产负债法asset/libility method
存货转让价格inventory transfer price
创立合并consolidation
出租人会计accounting for leases-lessor
持有/(产损益)holding gains losses
持仓盈亏opsition gain and loss
承租人会计accounting for leases-leasee
成本回收法cost recovery method
收入中心revenue center
合并前利润preacquisition income
现金分配计划cash distribution plan
安全付款表safe payments schedule
合并每股收益consolidated EPS
期货交易市场market of futures transaction
期货交易futures transaction
金融工具financial instruments
企业集团business qroup
年度报告annual report
内部往来transactions between home office and branches
合伙企业partnership enterprise
合并资产负债表consolidated balance sheet
合并主体的所得税会计(美)accounting for income taxes of consolidated entities
合并现金流量表consolidated statement of cash flow
合并价差cost-book value differentials
合并会计报表consolidated financial statements
购买法purchase methed
企业整体价值the value of an enterprise as a whole
高级会计专业英语翻译
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