财会专业词汇N

N\o"Networkingcapital"networkingcapital\o"流动资金净额"流动资金净额\o"Netprofitratio"netprofitratio\o"净利率"净利率NAAPImembership全国无偿服务会计师协会会员资格naiveforecast幼稚的预测naiveinvestor幼稚的投资人naivetheoryofcapitalstructure幼稚的资本结构理论\o"Nakedbond"nakedbond\o"无担保债券"无担保债券nakedcontract无担保合同namedbilloflading记名提货单namedinsured指定被保险人named-perilinsurance指定灾害保险NAPFA(TheNationalAssociationofPersonalFinancialAdvisors)Membership个人财务咨询师全国协会会员资格NAPFA(theNationalAssociationofPersonalFinancialAdvisors)Web个人财务咨询师全国协会互联网personalfinancialadvisors个人财务顾问personalfinancialadvisors财务顾问narrativeform叙述式narrowmargin薄利narrowmarket狭窄市场呆滞市场narrow-rangesecurities狭窄范围证券\o"NASDAQIndex"NASDAQIndex\o"纳斯达克指数"纳斯达克指数NASD(NationalAssociationofSecuritiesDealers)Member全国证券经销商协会会员nationalaccount国民帐户nationalassociationofcertifiedvaluationanalysis全国注册估价分析师nationalassociationofcomputerizedtaxprocessors全国电子计算机化税务师处理协会nationalassociationofinvestorscorporation全国投资者俱乐部协会nationalassociationofsecuritiesdealers全国证券经销商协会nationalassociationofsecuritiesdealersautomatedquotation全国证券经销商协会自动报价系统nationalassociationoftaxconsultants全国税务咨询师协会nationalautomatedaccountingresearchsystem全国自动化会计研究系统nationalbalancesheet国民资产负债表nationalbank国民银行，联邦注册银行nationalcommissiononfraudulentfinancialreporting预防欺诈性财务报告全国委员会nationalCPAfirms全国性会计师事务所\o"Nationaldebt"nationaldebt\o"国债"国债nationaleconomicaccounting国民经济会计nationaleconomicdevelopmentcouncil国民经济发展委员会\o"Nationaleconomy"nationaleconomy国民经济nationalenterprise国营企业nationalenvironmentalpolicyact国家环境政策法nationalforeigntradecouncil全国对外贸易委员会\o"Nationalincome"nationalincome\o"国民收入"国民收入nationalincomeaccounting国民收入会计nationalincomeaccounts国民收入帐户nationalinsurance国民保险nationalinsurancecontribution国民社会保险税,国民保险分摊nationalization国营化nationalsavingssercurities国民储蓄证券NationalScienceFoundation国家科学基金会nationalsecuritiesclearingcorporation全国证券交易清算公司nationalstockexchange全国证券交易所nationaltariff国定关税税率nationaltax\o"国家税收"国家税收，国税nationaltaxassociation全国税收协会nationaltaxjournal全国税务期刊nationaltechnicalinformationservice全国技术信息服务公司nationaltreasury国库，金库nationaltreatment国民待遇nationalwealth国民财富naturalbusinessyear自然营业年度naturalclassification自然分类,自然分类法,按性质分类naturalperson自然人\o"Naturalresources"naturalresources\o"自然资源"自然资源\o"Naturalwastage"naturalwastage/naturalloss自然损耗,自然流失\o"Naturalwastage"naturalmonopoly\o"自然垄断"自然垄断\o"Nearcash"nearcash\o"类现金"类现金，\o"准现金"准现金nearmoney类货币，准货币nearterm近期needs需求needsanalysis需求分析negativeamortization负摊还negativeasset负资产negativeassurance反面保证negativecashflow负现金流量negativeconfirmation反面查证，反面询证negativecorrelation负相关negativecovenant反面保证条款negativeequity负产权\o"Negativegoodwill"negativegoodwill\o"负商誉"负商誉\o"Negativeincometax"negativeincometax\o"负所得税"负所得税，\o"倒付所得税"倒付所得税negativeinterest付利息negativeinvestment付投资negativeleverage负杠杆作用negativenetworth负资本净值negativepledgeclause负抵押条款negativesalvagevalue负残值negativeutility负效用negativevariance负差异negativeverification反面验证neglecteddiscount漏失折扣negligence疏忽，过失negligencepenalty过失罚金negotiability流通性，可转让性negotiablebond可转让债券negotiablebill可转让汇票negotiablebilloflading可转让提货单\o"Negotiablecertificateofdeposit"negotiablecertificateofdeposit\o"可转让存单"可转让存单negotiablecheck可转让支票negotiableinstrument流通票据，可转让票据\o"Negotiableletterofcredit"negotiableletterofcredit\o"可转让信用证"可转让信用证negotiablewarehousereceipt可转让库单，可转让栈单negotiableamount议付金额,可议付金额\o"Negotiablebidding"negotiablebidding\o"谈判招标"谈判招标，\o"磋商招标"磋商招标negotiablecontract磋商成交的合同negotiablecredit磋商信用，协商信用,议付信用证negotiablepurchase议价采购\o"Negotiation"negotiation转让，议付;协商，协议neo-colonialism新殖民主义neo-keynesianseconomics新凯恩斯经济学netaccountsreceivable应收帐款净额netamount净额\o"Netassets"netassets\o"资产净额"资产净额netavails贴现净额netbookvalue\o"帐面净值"帐面净值netcash净现金，现金净价\o"Netcashflow"netcashflow\o"净现金流量"净现金流量netcashinvestment净现金投资，现金投资净额netcurrentassets流动资产净额netdeficit净亏\o"Netearnings"netearnings\o"净盈余"净盈余，\o"净收益"净收益netincome\o"净收益"净收益netincomeratio净收益率，销售收益率netincometosalesratio净收益对销售额比率，销售收益率netincometostockholder’sequityratio净收益对股东产权比率，股东产权收益率netincometototalassetsratio净收益对资产总额比率，资产总额收益率netflow净流量,流动净额netinvestment投资净额netinvoiceprice发票净额netlease净租赁netliability负债净额netliquidationvalue清算净值netloss净损，净损失netincome纯净收益netoftax税后净额netoperatingasset营业资产净额netoperatingincome隐隐净收益netpayroll工薪净额\o"Netpresentvalue"netpresentvalue\o"净现值"净现值netpresentvalueindex\o"净现值指数"净现值指数netpresentvaluemethod净现值法netprice净价\o"Netpricemethod"netpricemethod\o"净价法"净价法netproceeds净收入netprofit净利润，净利\o"Netprofitratio"netprofitratio\o"净利率"净利率，\o"销售利润率"销售利润率netpurchases进货净额netquickasset速动资产净额netrealizablevalue变现净值netrental租金净额netrevenue收入净额，营业收入净额netsales销售收入净额，销货净额netsalvagevalue净残值network网络networkaddress网络地址networkadministrater/webmaster网络管理师networkanalysis网络分析师networkchart网络图表networkinformationcenter网络信息中心networkingcapital流动资金净额networksecurity网络安全networksoftware网络软件networth净值，资本净值networthearningratio资本净值收益率networthgrowthratio资本净值增长率networthmethod资本净值法networthtofixedassetsratio资本净值对固定资产比率networthturnover资本净值周转率netyield净收益，净收益率neutrality中性，中性原则neweconomics新经济学\o"Neweconomy"neweconomy\o"新经济"新经济newfraudauditstandard新欺诈审计准则newgenerationsoftwareinc新时代软件公司newinternationaleconomicorder国际经济新秩序newissue新证券发行newissuemarket新证券发行市场newissuesecurities新发行证券\o"Newlyindustrializedcountries"newlyindustrializedcountries\o"新工业化国家"新工业化国家newmoney新资金neworders新订单newplantandequipmentexpenditures新厂房和机器设备支出newproductsdevelopment新产品研制，新产品开发newprotectionism新保护主义newsurplus新盈余newtaxlegislation新税收立法(legal法律的)newviewofinvestment新投资观念\o"Newyorkfuturesexchange"NewYorkfuturesexchange\o"纽约期货交易所"纽约期货交易所NewYorkinterbankofferedrate纽约银行同业优惠利率\o"Newyorkmoneymarket"NewYorkmoneymarket\o"纽约货币市场"纽约货币市场\o"Newyorkstockexchange"NewYorkstockexchange\o"纽约股票交易所"纽约股票交易所New纽约股票交易所普通股票价格指数next-in,fist-out差进先出法NFP(NotForProfit)accounting非盈利会计\o"NFPorganization"NFP(NotForProfit)organization\o"非营利组织"非营利组织Noblememorialprizeineconomics诺贝尔经济学奖金nocharge免收费用nocredit概不赊欠node节点，结点nofunds存款不足no-lienaffidavit未留置证明书nomenclature分类商品目录表，\o"关税税率"关税税率分类商品目录集\o"Nominalaccount"nominalaccount\o"名义帐户"名义帐户，\o"虚帐户"虚帐户nominalamount名义金额nominalasset名义资产\o"Nominalcapital"nominalcapital\o"名义资本"名义资本nominalcostofdebt名义债务成本nominaldamages名义赔偿，象征行赔偿\o"Nominalinterestrate"nominalinterestrate\o"名义利率"名义利率nominalliability名义负债nominalpartner名义合伙人nominalprice名义价格\o"Nominalrateofexchange"nominalrateofexchange\o"名义汇率"名义汇率nominalrateoftax名义税率nominalvalue名义价值\o"Nominalwage"nominalwage\o"名义工资"名义工资\o"Nominalyield"nominalyield\o"名义收益率"名义收益率nonacceptance拒绝承兑nonadjustingevents不作调整的会计事项nonadmittedasset不承保资产nonappropriatedretainedearnings未指定用途留存收益nonarticulatedconcept非环接概念nonauditservice非审计服务nonbearedbond记名债券nonbusinessaccounting非企业会计noncallablebond不提前偿还债务noncancellablelease不可撤销租赁noncashdividend非现金股利noncashexpense非现金费用noncashfringebenefit非薪金福利noncashsettlement\o"非现金结算"非现金结算noncontributorypensionplan不分担退休金计划\o"Noncontrollablecost"noncontrollablecost\o"不可控成本"不可控成本noncontrollablerisk不可控风险noncinvertiblebond不可兑换债券nonconvertiblecurrency不可兑换的货币\o"Noncumulativepreferredstock"noncumulativepreferredstock\o"非累积优先股"非累积优先股noncumulativevoting非累积投票股权nondeductibleexpense不能扣减的费用nondepreciableasset不计提折旧资产nondiscretionarytrust非任意信托nondiversifiablerisk不可分散分险nondocumentaryletterofcredit非跟单信用证nondumpingcertificate非倾销证明书nondutiablegoods免税货物noneligiblecommercialpaper不合格商业票据nonequityjoint-venture非产权式合资经营企业nonexecutivedirector非常务董事nonexpendablefund不动本基金nonfinancialincentive非金钱鼓励nonfundamentalbreath非根本性违约nonidentifiableintangibleasset不可辨认无形资产noninstallmentcredit一次偿还信贷noninterest-bearingnote无息票据\o"Nonmarketrisk"nonmarketrisk\o"非市场风险"非市场风险nonledgerassets帐外资产\o"Nonlinearprogramming"nonlinearprogramming\o"非线性规划"非线性规划nonmonetaryasset非货币资产nonmonetarycurrentasset非货币性流动资产\o"Nonmonetaryitem"nonmonetaryitem\o"非货币性项目"非货币性项目nonmonetaryliability非货币性负债nonmonetarytransaction非货币性经济业务nonnegotiablebilloflading不可转让提货单nonnegotiableletterofcredit不可转让信用证nonnegotiablesecurities不可转让证券nonnoticeaudit不事先通知审计nonoperatingasset非营业资产nonoperatingexpense营业外费用\o"Nonoperatingrevenue"nonoperatingrevenue\o"营业外收入"营业外收入nonparticipatingpreferredstock非参与分红优先股\o"Nonpricecompetition"nonpricecompetition\o"非价格竞争"非价格竞争nonproductioncost非生产成本nonprofitaccounting非营利会计nonprofitorganization\o"非营利组织"非营利组织nonpubliccorporation不公开招股公司nonpubliccorporation不公开招股公司nonrecourseloan无追索权贷款nonrenewableassets不可更新资产nonrevolvingletterofcredit非循环信用证nonroutinedecision非常归决策nonstockcorporation非股份公司\o"Nonsystematicrisk"nonsystematicrisk\o"非系统风险"非系统风险\o"Nontariffbarriers"nontariffbarriers\o"非关税壁垒"非关税壁垒nontaxableincome非应税收益nontaxpayment非税付款nontiedloan非限制性贷款nontransferableletterofcredit不可转让信用证normalabsorptioncosting正常摊配成本计算法normalactivity正常业务活动量normalbalance正常余额normalcapacity正常生产能力normalcost正常成本normaldistributionrate正常分摊率normalincome正常收益normaldepreciation正常折旧\o"Normaldistribution"normaldistribution\o"正态分布"正态分布normaloverhead正常间接费用normalprice正常价格normalretirementage正常退休年龄normalreturn正常投资收益率normalshrinkage正常缺损normalspoilage正常损耗normalstockmethod正常存量法\o"Normaltax"normaltax\o"正税"正税\o"Normalvalue"normalvalue\o"正常价值"正常价值normalyieldcurve正常收益率曲线normativeaccountingtheory规范性会计理论normativeeconomics规范性经济学\o"NorthAmericanfreetradeagreement"northAmericanfreetradeagreementHYPERLINK"/wiki/%E5%8C%97%E7%BE%8E%E8%87%AA%E7%94%B1%