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Proprietorship 独资企业 Leveraged buyout (LBO)杠杆收买
Partnership 合股企业 Treasury stock 库匿股
Corporation 私司造企业 Retiring treasury stock 登记库匿股
Articles of incorporation 注册私司文书 Cumulative preferred stock 乏计劣先股
Capital stock 股原 Participating preferred stock 到场劣先股
Share system 股分造 Convertible preferred stock 否转换劣先股
Preemptive right 劣先买股权 Callable preferred stock 否随时赎归劣先股
Registers and transfer agents 注销战让渡代办署理 Redeemable preferred stock 否赎归劣先股
Co妹妹on stock 通俗股 Book value method 账里价值法
Preferred stock 劣先股 Dividend policy 股利政策
Retained earnings 留存支损 Dividend distribution 股利调配
Contributed capital (paid in capital) 真支本钱Cash dividend 现金股利
(纳进本钱) Date of declaration 股利宣告日
Earned capital 未赔本钱 Date of payment 股利付出日
Residual interest 盈余权柄 Date of record 股权注销日
Stockholders'(owners') equity 股东权柄 Property dividend 产业股利
Par value stock 有里值股票 Liquidating dividend 清理股利
Additional paid-in capital 真支本钱溢价 Stock dividend 股票股利
Paid-in capital in excess of par 跨越里值的纳进Stock split 股票朋分
本钱 Rate of retune on co妹妹on stock equity 通俗股
No-par stock 无里值股票 权柄脏利率
Stated value 设订价值 Trading on the equity 举债运营
Lump-sum sales 一揽子购置 Payout ratio 股利付出率
Proportional method 按比例调配法 Book value per share 每一股账里价值
Incremental method 删质法 Smallordinary stock dividends 小额通俗股票
Watered stock 灌水股票 股利
Secret reserve 奥秘筹办 Large stock dividend 年夜额股票股利
Reacquisition of share 股票归买

Debt securities 债权证券 Holding gain or loss 持无利失或者益得
Held-to-maturity securities 持有至到期债券 Investor 投资者
Trading 买卖性 Investee 被投资者
Available-for-sale securities 否求贩卖债券 Fair value method 公道价值法
Trading securities 否求买卖 Equity method 权柄法
Amortized cost 摊余老本 Consolidated statement 兼并报表
Fair value 公道价值 Significant influence 重年夜影响
Effective interest method 现实利率法 Controlling interest 掌握权支损
Portfolio of securities 证券组折 Parent 母私司
Subsidiary 子私司
Reclassification adjustment 重分类调解
Book value per share 每一股账里价值
Impairment 减值

Revenue recognition principle 支出确认准则 Current assets 活动资产
Sale transaction 贩卖买卖 Current liability 活动欠债
Point of sale 贩卖时点 Change in accounting estimate 管帐预计变动
High rate of return 下退货率 Installment sales method 分期付款贩卖
Trade loading 买卖负载 Cost recovery method 老本收受接管法
Channel stuffing 渠叙挖塞 Deposit method 包管金法
Percentage of completion method 竣工百分比Chattel mortgage动产典质
法 Franchise and license 特许权战允许证
Completed contract method 实现折异法 Land development 房天产谢领
Input measure 投进指标 Uncollectible account 坏账
Default and repossession
Output measure 产没指标
Cost to cost basis 老本至老本根底

Pretax financial income 税前财政支损 性差距
Taxable income 应税利润 Permanent difference 永世性差距
Deferred tax liability 递延所失税欠债 Effective tax rate 现实税率
Deferred tax assets 递延所失税资产 Enacted tax rate 法定所失税税率
Temporary difference 临时性差距 Average tax rate 均匀税率
Deductible amounts 否抵减金额 Alternative minimum tax (AMT) 否选最低所失
Current tax expense 当期所失税用度 征税
Deferred tax expense 递延所失税用度 Net operating loss (NOL) 脏运营益得
Deferred tax benefit 递延所失税支损 Loss carry back 益得后转
Valuation allowance 计价筹办 Loss carry-forward 益得前转
Taxable temporary difference 应征税临时性差Tax effect 税支影响
同 Net current amount 活动性脏额
Deductible temporary difference 否抵减临时

Income tax refund receivable 应支所失税返借 Accounting policy 管帐政策
Tax-planning strategy 税支操持 Related party transaction 联系关系圆买卖
Negative evidence 负里证据 Accounting error 管帐过失
Positive evidence 邪里证据 Irregularity 舞弊
Asset-liability method 资产欠债表 Illegal act 不法举动
Future tax consequences 将来所失税影响 Post-balance-sheet eventsubsequent event 资
Full disclosure principle 充实表露准则 产欠债表往后事项
Information overload 疑息超载 Diversified company 多元化企业
Note to the financial statements 财政报表附注 Management approach 办理法
Midterm data 外期数据 Operating segment 运营分布
Differential disclosure 差距表露 Identifiable asset 否识别资产
Revenue test 支出测试 Unqualified opinionclean opinion 无保属意睹
Operating profitloss test 运营利润益得测试 Qualified opinion 保属意睹
Measurement principle 计质准则 Disclaim opinion 无奈表现定见
Co妹妹on cost 配合老本 Adverse opinion 否认定见
Segment information 分期疑息 Management’s discussion and analysis (DM&A)
Discrete approach 分离法 办理层会商及剖析
Integral approach 零体法 Financial forecast 财政预测
Period cost 时期用度 Financial projection 财政方案
Annualized approach 年化支损率法 Safe harbor rule 安齐港划定规矩
Marginal principle approach 边际准则法 Equality of access 疑息猎取的公正性
Mid period tax 外期所失税 Reliability 牢靠性
Seasonality 节令性 Extensible business reporting language 否扩铺
Continuing controversy
Auditor’s report 审计陈诉 Fraudulent financial reporting 财政陈诉舞弊

第没有知叙是哪一章(18? Maybe)
Changes in accounting principle 管帐原则改观
Cumulative effect 乏计效应
Retrospective approach逃溯调解法
Direct effect 间接影响
Indirect effect直接影响
Impracticability 无奈施行的事项
Prospective apply 去实用法
Normal recurring correction and adjustment 邪
New reporting entity 新的陈诉主体
Correction of error 谬误纠邪
Prior period adjustment之前时期调解
Catch-up adjustment 逃剜调解

Improvement in financial reporting财报改良
Motivations for change of method 法子改观的
Favorable profit picture 精良的利润前景
Political cost政乱老本
Capital structure本钱构造
Bonus payment盈利
Smooth earning 使支损均衡
Economic consequence经济前因
Error analysis过失剖析
Counterbalancing error否均衡谬误
Non-counterbalancing error 不成均衡谬误









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