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财会英语常用词汇 |
| accumulated depreciation |
累计折旧 |
| affiliate |
关联方 |
| provision for bad debts |
坏帐准备 |
| benchmarking |
基准管理；标杆管理 |
| capital adequacy ratio |
资本充足率 |
| capital allowance |
资本免税额 |
| capital loss |
资本损失 |
| capital return |
资本回收 |
| clearing house |
清算中心；清算 |
| code of conduct |
守则 |
| contingent liabilities |
或有负债 |
| credit underwriting |
信用担保 |
| deadweight loss |
无谓损失 |
| debt vs liabilities |
债务/负债 |
| elastic |
伸缩度 |
| executive Summary |
要点概述 |
| floating rate |
浮动利率 |
| hedging |
套期保值 |
| income statement |
损益表 |
| insolvency |
资不抵债；无力偿债 |
| IRR （internal rate of return) |
内部收益率=使投资的净现值等 |
| 于零的贴现率 |
| overdue amount |
未缴款项 |
| reorganization |
重组 |
| undersigned |
以下签署人 |
| undertaking |
承诺 |
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