財(cái)會(huì)名詞漢英對(duì)照表(3)

5）長(zhǎng)期投資

 
長(zhǎng)期投資 Long-term investment
長(zhǎng)期股票投資 Investment on stocks
長(zhǎng)期 債券 投資 Investment on bonds
成本法 Cost method
權(quán)益法 Equity method
合并法 Consolidation method

股利宣布日 Declaration date
股權(quán)登記日 Date of record
除息日 Ex-dividend date
付息日 Payment date
債券面值 Face value, Par value
債券折價(jià) Discount on bonds
債券溢價(jià) Premium on bonds

票面利率 Contract interest rate, stated rate
市場(chǎng)利率 Market interest ratio, Effective rate
普通股 Common Stock
優(yōu)先股 Preferred Stock
現(xiàn)金股利 Cash dividends
股票股利 Stock dividends

清算股利 Liquidating dividends
到期日 Maturity date
到期值 Maturity value
直線攤銷(xiāo)法 Straight-Line method of amortization
實(shí)際 利息 攤銷(xiāo)法 Effective-interest method of amortization

6）固定資產(chǎn)

固定資產(chǎn) Plant assets or Fixed assets
原值 Original value
預(yù)計(jì)使用年限 Expected useful life
預(yù)計(jì)殘值 Estimated residual value
折舊費(fèi)用 Depreciation expense
累計(jì)折舊 Accumulated depreciation
帳面價(jià)值 Carrying value

應(yīng)提折舊成本 Depreciation cost
凈值 Net value
在建工程 Construction-in-process
磨損 Wear and tear
過(guò)時(shí) Obsolescence
直線法 Straight-line method (SL)

工作量法 Units-of-production method (UOP)
加速折舊法 Accelerated depreciation method
雙倍余額遞減法 Double-declining balance method (DDB)
年數(shù)總和法 Sum-of-the-years-digits method (SYD)
以舊換新 Trade in
經(jīng)營(yíng)租賃 Operating lease

融資租賃 Capital lease
廉價(jià)購(gòu)買(mǎi)權(quán) Bargain purchase option (BPO)
資產(chǎn)負(fù)債表外籌資 Off-balance-sheet financing
最低租賃付款額 Minimum lease payments