金融英语(术语)

inf1ation通货膨胀

dcflation通货紧缩

tightercredit紧缩信贷

monctar\rpolicy货币政策

fbreignexchangc夕卜汇

spottransaction即即交易

forwardtransacri0n远期交易

optionforwarc!transaction择期交易

s调期交易

quote报价

scttlmcntandde1ivery交割

Treasurybond财政部公债

current—acCount经常项目

piCkupinrice物价上涨

FederalReserve美联储

buyingrate买入价

sellingrate卖出价

spread差幅

contract合同

atpar平价

premium升水

diScOunt贴水

direCtquoationmethod直接报价法

indirectquoationmethod间接报价法

dividend股息

domestiCcurrency本币

floatingrate浮动利率

parentpany母公司

creditswap互惠贷款

venturecapita1风险资本

bookva1ue帐面价值

physicalcapital实际资本

IPO(initialpub1icoffering)新股首发;首次公开发行

jobmachine就业市场

wc1farecapitalism福利资本主义

coliectivemarketcap市场资本总值

g1o1balcOrporati0n跨国公司

transnationalstatuS跨1国优势

transferprice转让价格

consO1idation兼并

1cvcrage杠才干

financialturmoil/me1tdown金融危机

bankruptcy申访破产

bailout救助

takeover收购

buyout购买（某人得）产权或全部货物

gounder破产

takeanosedivc（股市）大跌

tumble下跌

faker摇摇欲坠

ontheho0k被套住

shoreupconfidence提振市场信心

staveoff挡开,避开,

liquidateasscts资产清算

atfiresaleprices超低价

sell-off证券得跌价

reservc储备

note票据

discount贝占现

Circulatc流通

centra1bank中央银行

theFederalReserveSyStem联邦储备系统

creditunion信用合作社

papercurrency纸币

creditereanon《言用创造

branchbanking银行分行制

unitbanking单一银行制

outofcircu1ation退出流通

capitalstock股本

atpar以票面价值计

elcctronicbanking电子银行

bankingholdingpany公司银行

thcg01dstandarc!金本位

theFedera1ReserveBoard联邦储备委员会

theStockmarketcraSh股市风暴

reserveratio准备金比率

divisionoflabor劳动分工

moditymoney商品货币

1ega1tender法定货币

fiatmoney法定通货

amediumofexchange交才奂媒介

1egalsanction法律制裁

faceva1ue面值

liquidassets流动资产

i11iquid1assets非流动资产

the1iquidityscale流动性指标

realestate不动产

cheCkingacc0unts,(1emanddeposit,Chcckab1edepoSit活期存款

timedeposit定期存款

negotiab1eordcrofwithdrawa1accounts大额可转让提款单

moneymarketmutua1funds货币市场互助基金

rcpurchascagrecments回购协议

certificateofdeposits存单

bond债券

stoCk月殳票

travelers'checks旅行支票

Smail-denominarionrimedeposits小额定期存款

largc-denominationt：medcposits大额定期存款

bankovernightrepurchaseagreements银行隔夜回购协议

bank1ong-termrepUrchaseagreements银行长期回购协议

thriftinstitutions存款机构

financialinstitution金融机构

mercia1banks商业银行

amcansofpayment支付手段

astoreofvalue储藏手段

asrandardofvalue价值标准

deficit亏损

roll展期

who1esa1e力匕发

default不履约

auction拍卖

co1latera1ize担保

markup价格得涨幅

dealer交易员

broker经纪人

pensionfunds养老七金

faceam0unt面值

merica1paper商业票据

banker'sacceprance牵艮彳亍7K兑汇票

Fcdfund联邦息金

eurodo1lar欧洲美元

treasurybills国库券

floating-rate浮动比率

fixed—rate固定比率

defaulrrisk拖欠风险

creditrating信誉级别

taxcollection税收

moneymarket货币市场

capitalmarket资本市场

originalmaturity原始到期期限

surplusfUnds过剩氐金

Asyndication辛迪加）

underwrite包销，认购

hedge对冲买卖、套期保值

innovation到期交易

spread利差

principal本金

swap掉期交易Aeurobondmarket欧洲债券市场

eurOnote欧洲票据

FederalReserveBank(FRB)联邦储备银行

unsecuredcredit无担保贷款AfixedtermtimedepoSit定期支付存

款

1cadbank牵头银行

neogotiabletimedeposit议付定期存款Ainter-bankmoneyma

rket银行同业货币市场

mediumtermloan中期贷款Asyndicatcdc[edit银团贷款

merehantbank商业银行

portfoliomanagement有价债券管理A1eaSefinancing租赁融资

noteissurancefacility票据发行安排Abearcrnotc不记名票价

Aunderwritingfacility包销安排

floating-ratenote浮动利率票据Abondholder债券持持有者

LondonInterbankOfferedRatc(LIBOR)伦敦同业优惠利率^back-upcr

editline备用信贷额

promisSorynote(P、N、、p/n)本票revolvingCerdit循环信用证，即

revo1vingletterofcredit

nonintercst-bcaringreserves无息储备金Aintcrestratecontrols利率管

制Ainterestrateceiling利率上限Aintere3tratefloor利率下限

破产ins0IvencyA有偿还债务能力得s01vent^合同cOntract

汇率exchangerateA私营部门privateSector

财政管理机构fiscalauthorities^宽松得财政政策slackfisca1policy

税法taxbill

财政publicfinance

财政部theMinistryofFinanccA平衡预算balancedbudget

A

继承税inheritancetaxA货币主义者monetariest增值税VAT(va1

ueaddedtax)A从攵入revenue

总需求aggregatcdemand^货币化monctization

赤字deficit

经济不景气recessionAaperiodwhentheeconomyofacountry

isnotAsucccssful,busincssconditionsarebad,industriaBp

roductionandtradeareatalowlevelandthere

isa1Otofunemploymen2经济好转turnabout

复苏recovety

成本推进型costpushA货币供应moneysupplyA生产率productivit

yA劳动力laborforce

实际工资realwages

成本推进式通货膨胀cost-pushinf1ati03需求拉动式通货膨胀demand-

pu11inflation

双位数通货膨胀doub1e—digitinflation^极度通货膨胀hyperinflation

长期通货膨胀Chronicinflation

治理通货膨胀tofightinflation

最终目标ultimateg。小坏得影响adverseeffeet

担保ensurc

贴现discount

萧条得Sluggish

认购subscribct3支票帐户checkingaccount.*货币控制工具instru

mentsofmonetrycontro1A借据IOUs(Ioweyou本票promisso

rynotes

货币总监control1cr0fthecurrcncyA拖收系统CollcctionSystem

支票清算或结算checkclearing

资金划拨transferoffunda可以相信得证明credentia改革fas

hion

被缠住entang1货币联盟MonetaryUnion

再购协议rep0A精明得讨价还价交易horse—trading*欧元eUro

公共债务memberShipcriteria

汇率机制REM

储备货巾reservecurrcncyA劳动密集型1abor-intensivc^股票交易

所bourSe

竞争领先frontrun

牛市bu11marke非凡得牛市aragingbu11

规模经济scaleeconomcies

买方出价与卖方要价之间得差价bid-askspreads

期货(股票)futurcs^经济商行brokeragefirm^回报率rat6ofr

eturnA股票equirie违约dcfau1t

现金外流cashdrains

经济人佣金brokeragefee

存款单CD(cerrificateofdepoSit)A营业额rurnover-*资本市场capi

talmarket

布雷顿森林体系TheBrettonWoodsSystem

经常帐户Currentaccount套利者arbitragerA远期汇率forward

cxchangcrate

即期汇率spotrate

实际利率realinterescrarea货币政策工具too1sofmonetarypo1

icyA银行倒闭bankfailure$4跨国公司MNC(Mu1ti-Nationa1CO

rporation)

商业银行mercialbank-*商业票据ercialpaper

利润profit

本票，期票promissorynotes

监督tomomtorA佣金(经济人)missionbrokers

套期保值hedge，有价证券平衡理论portfoliobalanCetheory外汇

储备fbrcignexchangereserves

固定汇率fixedexchangerat-浮动汇率fbating/fiexib1eexch

angerat©A货币选择权（期货）cUrrcncyoption

套利arbitrage

合约价exerciseprice

远期升水forwardpremiumA多头买升buying1on2空头卖跌se

11ingshort

按市价订购股票marketorder股票经纪人stockbroker国际货

币基金theIMFA七国集团theG-7

监督sun-eiIlancc-*同业拆借市场interbankmarket^可兑换性con

vertibility

软通货softcurrency*限制reSrricrion

交易transacHonA充分需求adequatcdemand

短期外债shorttermextemaIdebtA汇率机制exchangerate

regime^直接标价direCfquoteS

资本流动性mobi1ityOfcapital

赤字deficit

本国货币domeSticCurrency*外汇交易市场foreignexchangemarket

国际储备internationa1rcServe

利率interestraa资产assets^国际收支balanceofpayments

贸易差额ba1anceoftradc^繁荣bo0m

债券bond

资本captia1

资本支出captialexpcnditurcsA商品moditics^商品交易所modit

yexchange

期货合同modityfuturescOntraCt

普通股票monstockA联合大企业congjomcrate^货币贬值currency

devaluation^通货紧缩def1atiOnA折旧depreciatioia贴现率

discountrate

归个人支配得收入disposablepersona1inc^从业人员employedperso

5匚率exchangerate

财政年度flsca1ycar

自由企业freeenterprise

国民生产总值grossantionalproduct

库存invcntory

劳动力人数laborforco*债务1iabilities

市场经济markerec0nomyA合并mergerA货币收入moneyine

，寺国公司MuItinationa1CorprOation

个人收入personaling优先股票preferredstock

价格收益比率price-earningrati0A优惠贷款利率primerate*利润p

rofit

回才艮returnoninvestment

使货币升值revalua口0nA薪水Sa1ary

季节性调整Seasonaladjustmen3关税tarif他失业人员unemplo

ycdperson

效用utility价值va1uCA工资wages

工资价格螺旋上升wage—pricespiraB收益yie1d

补偿贸易pensatotytrade,pensateddeal

储蓄银行savingbank3欧洲联盟theEuropcanLnion

单一得实体aSinglecntityA抵押贷款mortgage1ending

业主产权owner'sequity^普通股monStock

无形资产intangibleasseta收益表inestatement

营业开支operaringexpenses

行政开支administrativeexpenscs

现金收支一览表statementofcashf1ow^贸易中得存货inventory

收益proceedsA投资银行investmenrbank^机构投资者institut

iona1investor

垄断兼并委员会MMC

招标发行issuebytendet

定向发行intrOduction

代销offerforsaleA直销placing

公开发行publicissu»信贷额度creditIinc^国际债券international

bondS

欧洲货币EurocurrcncyA利差interestmargha以所借得钱作抵押所获之

贷款leveragedloanA杈利股发行righrsissues

净收入比例结合netinegearing

证券行业词汇

share,cquity,stock股票、股权;

bond,debenture,debts债券；

neg0tiableshare可流通股份；

convcrtiblebond可转换债券；

treasur57governmentbond国库券/政府债券；

corporatebond企业债券；

closcd-cndsecuriticsinvestmcntfund封闭式证券投.资基金；

open—endsecuritiesinvestmentfund开放式1正券投资基金;

fundmanager基金经理/管理公司；

fundcustodianbank基金托管银行；

marketcapicalization市值；

p/eratio市盈率;(price/earning)

mark-to—market逐日盯市；

paymentversusdelivery银券交付；

ClearingandSetrlement清算/结算；

modity/financialdcrivativcs商品/金融衍生产品；

put/calloption看跌/看涨期权；

margins,c011atera1保证金；

rightsissue/offering配股；

bonusshare红股；

dividend红利/股息；

ADR美国存托凭证/存投证；(AmericanDcpositoryrRcccipt)

GDR全球存托凭证/存股证;(G1obalDepositoryReceipt)

retai1/privateinveStor个人投资者/散户；

institutionalinvestor机构投资者；

broker/dealcr券商；

proprietaryrrading自营；

insidertrading/dealing内幕交易；

marketmanipu1ation市场操纵；

prospectus招股说明书；

IPO新股/初始公开发行；(Initia1PublicOffcring)

mergerandacquisition收购兼并。

会计与银行业务用语(汇总)

汇款用语

汇款II寄钱toremit||tosendmoneyA寄票供取款||支票支付t

sendachequeforpayment寄款人aremitter

收款人aremittee

A汇票汇单用语

国外汇票foreignBill

国内汇票in1andBil1A跟单汇票documcntarybill

空头汇票acmodationbill

原始汇票origina1bI；1A改写||换新票据rcnewedbi11

即期汇票sightbi11||bil1ondemand*、、、daysafterdate||、、、days

aftcrdate、、、日后付款A、、、monthsaftcrdate||>>>months'

erdate、、、月后付款

见票后、、、日付款、、、dayszaftersight|卜、、days*sight

见票后、、、月付款、、、months*aftersight||、、、m0nths*sigh2

同组票据setofbiIls

单张汇票solaofexchange||soleofexchange

远期汇票usancebil1||bi11atusance，长期汇票10ngbilk短期汇票

shortbi11A逾期汇票overduebil1△宽限日期daysofgraccA电汇te1

egr叩hietransfer（T、T）

邮汇p0stal0rder||pOsta1n0te（Am、）||post0fficeorder||m0ney

ordcr

本票promissorynote（P/N）A押汇负责书||押汇保证书letterofhypo

thecation^副保||抵押品||付属担保物co1latera1security

担保书trustreceipt||letterofindemnity

承兑||认付aCCeprances单张承兑genera1accepranceA有条件承兑

qua1ifiedacCeptance

附条件认付conditionalacceptanceA部分认付partialacceptanco4拒

付II退票dishonour

拒绝承兑而退票dishonourbynon-acceptancc

由于存款不足而退票dihonourbynon-payment^提交presentation

背书endorsemcnt||indorsemcntA无记名背书general

endorsement||blankend0rsementA记名式背书specia1endorsem

ent||fu11endorsement^附条件背书conditiona1endorsement-A

限制性背书restrictiveendorsement-*无追索权背书endorscmentwi

fhoutrecourse^期满||到期maturity

托收collectionA新汇票||再兑换汇票re—exchange||re-draftA外汇交易

exchangedealing||exchangcdea1SA汇兑合约exchangccontract^

汇兑合约预约forwardexchangecontract

外汇行情exchangequCtation交易行情表course0fexchange||e

xchangetabled汇价||兑换率exchangerate||rateofexchange^官方汇率

officia1rate

挂牌汇率||名义汇率nominalrate

现汇汇率spotrate

电汇汇率||电汇率I|T、T、rate||telegraphictransferrate

兑现率II兑现汇率dcmandrats长期汇率1Ongrate

私人汇票折扣率rateonaprivatebi11A远期汇票兑换率for\vard

rate

套价II套汇汇率I|裁定外汇行情crOSsratL-A付款汇率pencerate

当日汇率||成交价currencyrate

套汇||套价||公断交易率arbitrageA汇票交割||汇票议付negotiarion

ofdraftA交易人||议付人negotiatoM票据交割||让与支票票据议付

tonegotiatieabilb折扣交割||票据折扣todiscountabi11

票据背书toendorseabillA应付我差额51,000美元abalancedueto

usof$51,0001|abalanceinourfavourOf$51,()00收至"汇款to

receiveremittancc

填写收据tomakeoutareceipt

付款用语

付款方法modeofpaymen现金付款paymentbycash||cashpay

ment||paymentbyreadycash

以支票支付paymentbychequeA以汇票支付paymentbybill

以物品支付paymentinkind

付清I|支付全部货款paymentinfuI11|fullpayment-A支付部分货款||

分4比付款paymentinpart||partpaymen11|partia1payment

记帐付款||会计帐目内付款paymentonaccounZ定期付款paymenton

terniA年分期付款annualpayment

月分期付款monthlypayment)|monthlyinstalmcntA延滞付款pay

mentinarrear

预4寸货I|先付paymentinadvance||prepayment

3边付货款deferredpayment4立即付款promptpayment||immediatep

ayment

暂付款suspensepayment

延期付款dclayinpaymcnt||extensionofpaymentA支付票据pay

mentbill

名誉支付||干与付款paymentforhonour)paymentbyinten-en

tion

结帐||清算||支付set11emcnt-A分期付款instaImcnt

滞付II拖欠II尾数款未付arrearsA特许拖延付款日daysofgrac保证付

款delcreder付款topay||tomakepayment)|tomakeef

fectpayment^结帐tosettle||t0makesettlement||tomakee仔ect

sett1ement||tosquare||tobalanc3支出||付款todefray|11odi

sburseA结清toc1earoff||topyaoff

请求付款t0askforpayment||torequestpayment

恳求付帐tosolicitpaymen拖延付款todeferpayment||tode

laypayment

付款被拖延tobeinartears\vithpaymentA还债todischarge

迅速付款topayprompt1y付款相当迅速topaymoderatcly

well||topayfairlywell||tokeeptheengagementsregularly

付款相当慢topaysiow1y|11otakecxtendedcredit

付款不好topaybadlyI|tobegenerallyinarrearwithpay

ments*付款颇为恶劣topayverybadly||tonevrerpayun1eSsfbrc

ed4.拒，也付款torefuScpaymentIItorefusetopay||todishonourabill

相信能收到款项Weshall1ooktoyouforthepayment||Weshall

dependuponyouforthe

payment||WcexpectpaymentfromyoM惠请付款kindlypaythe

amount||pleaSefOrwardpayment||pleaseforwardacheque、④我

将不得不采取必要步骤运用法律手段收回该项货款Ishal1beObligedto

takethe

Anecessarystcpstolegallyrecovertheamount、||Ishallbepolled

totakestepstoenforce

Apayment、4惠请宽限letthematterstandOvertillthen、

I|a1lowmeashortextensionoftime>11KindlyAApostponeth

etimeforpaymentaIittleIonger、

索取利息tochargeinterest

附上利息todrawinterest|Itobearintercst||toa11owinterest

生息toyieldinterest

生息3%toyieId3存款tOdepositinabank||toputinab

ankIItoplaceondeposit|11omakedepositA在银行存款tohavem

oneyinabank||tohaveabankaccount||tohavemoneyondeposit

zA

A向银行提款towithdrawoneSdep0sitfromabank换取现金to

convertintomoney||toturnintocash||torealize^折扣用语从价

格打10%得折扣tOmakeadisCountof10%offtheprice）|to

make10%AAdiSCOuntofftheprice

打折扣购买tobuyatadiscount

打折扣出售tose11atadiscount

打折扣-让价torcduceIItomakcarcducnon*减价todcduct|11O

makeadcduction

回扣torebatcA现金折cashdiscoUnt

货到付款II现金提货caShondeliver（C、。、D、）

货到付现款cashonarriva1A即时付款promptcash^净价||最低价

格付现nctcasM现金付款readycash

即期付款spOtcash||cashdown||caShonthenail

凭单据付现款caShagainstdOcumentS

凭提单付现款cashagainstbillsof1ading

承兑交单documentsagainstacceptance(D/A)

付款交单doCumentsagainstpayment(D/P)

折扣例文A除非另有说明，30日后全额付现，如有错误，请立即通知。

NetCash30daySunlessspecifiedotherwise、Advisepromptlyif

incorrect>

付款条件：30日后全额付现，10日后付现打2%折扣，过期后付款时，加上利

率为6%得利息A

O

Terms,netcash30days,or,Iess2%10days、Interestcharged

attherateOf6%aftcrmaturity、

付款条件：月底后10日后行现2%折扣，现在付现3%折扣，否则，全额付现。

4Terms：2%,10daysE»C)、M、，or3%cash,otherwisestrietlyn

ct、

财会名词

(1)会计与会计理论

会计accounting决策人DecisionMaker投资人Investor股东Sh

areholder债权人Creditor财务会计FinanCia1ACCounting管理

会计ManagementAccounting成本会计CostAccounting私业会

计PrivateAccounring公众会计PublicAccounting^注册会计师CPACerrifle

dPublieAccountant

国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会

FASB管理会计协会IMA

美国会计学会AAA税务稽核署IRS独资企业Proprietorships合伙人企

业Partnership公司Corporation

会计目标AccountingObjectives会计彳员设AccountingAssumptions

会计要索AccountingElementS会计原则AccountingPrinCiples

会计实务过程AccountingProccdurcs财务艮表FinancialStatemcn

ts

财务分析Financia1Ana1ySis

会计主体假i殳Separatc-cntityAssumption

货币计量假设Unit—of-measureAssumprion

持■续经营假设Continuity(Going-Concern)Assumption.*会计分期假,设

Time-periodAssumption资产Assct负债Liabi1ityA业主权益0

wner*sEquity收入Revenue费用Expense收益Ine亏损Loss

历史成本原则CostPrincipleA收入实现原则RevenuePrinCipleA

配比原则MatchingPrinciplc

全■面披露原则bull-disclosurc(Reporting)principie

客观性原则ObjeCtivePrinCiple一致性原则C0nsistentPrinciple

可比性原则parabilityPrinciplc^重大性原则MaterialityPrinciple

稳健性原则ConservatismPrinciple^权责发生制AccrualBasis现金收

付制CashBasis

财务报告FinancialReport流动资产CurrentassetSA流动负债Curr

entLlabilities长期负债Long-termLiabi1ities

投入资本ContributedCapitai

留存收益RetainedEarning

(2)会计循环

会计循环ACCountingProCedure/CyC13会计信息系统ACC0

untinginfOrmati0nSyStem

帐户ledger会计科目AccOUnt会计分录Journalentry

原始凭证SourceDoCument日记帐JournalA总分类帐Genera1Le

dger明细分类帐SubsidiaryLedger

试算平衡TrialBalanee现金收款日记帐Cashreceiptjournal

现金付款日记帐CashdiSburSementsjournal

销售日记帐SalesJourna1购货日记帐PurchaseJournal普通日记帐

GeneraIJournal工作底稿Worksheet

调整分录Adjustingentries结帐C1osingentries

(3)现金与应收帐款

现金Cash银行存款Cashinbank库存现金Cashinhand

流动资产Currentassets偿债基金SinkingfundA定额备用金Imp

restpettycash支票Check(cheque)^银行对帐单Bankstatement银行

存款调节表Bankreconci1iationstatemenrA在途存款Outsta

ndingdepOSit在途支票OutstandingCheck

应付凭单Voucherspayab1c应收帐款AccountreceivabIX应收票据N

otereceivable起运点交货价F、O、Bshippingpoint-*目得地交货价

F、O、Bdestinationpoint商业折扣Tradediscount现金折扣Cash

discount销售退回及折让Salesreturnanda1lowance坏帐费用

Baddebtexpense备抵法Al1owaneemethod备抵坏帐Baddebta1

lowancc-A损益表法IneStatementapproach资产负债表法BalanCe

sheetapproach4帐龄分析法Aginganalysismethod直接冲

销法Directwrite—offmethocU带息票据Interestbearingnot

e不带息票据Non-interestbearingnote^出票人Maker受款人Payee

本金Principa1利息率Intcrestrate

到期日Maturitydate本票Promissorynote贴现DiscountA背书E

ndorSe拒付费Protestfee^

r

(4)存货A存货Inventory商品存货Mcrchandiscinventon产成品存货

Finishcdgoodsinventorya在产品存货Workinprocess

inventory

原材料存货RawmaterialsinventoryA起运地离岸价格F、0Bshipp

ingpoint

目得地抵岸价格F、。、BdestinatiOn

寄销ConSignment寄销人C0nsign0r承销人C0nsignec^定期盘存Pe

riodicinvcntoryr永续盘存Perpetualinventory

购货Purchase购货折让和折扣Purchaseall0wanCeanddiscountS

存货盈余或短缺InventoryoveragesandShortages^分批认定

法Spccificidentification加权平均法V(reightedaverage

先进先出法First-in,first-0utorFIFO

后进先出法Lost-in,first-outorLIFO移动平均法Moving

average

成本或市价孰低法I«owerofcostormarkerorLCM

市价Marketva1ue重置成本Rep1acementcost-A可变现净值Net

realizablevalued上限Upperlimit下限Lowcr1imit毛利法Grossma

rginmethoM零售价格法RetaiImethod成本率Costratio

(5)长期投资A长期投资Long-terminvestment长期股票投资Investm

entonstoeks

长期债券投资Investmcntonbonds成本法Costmeth。权益

法EquitymethodA合并法Consolidationmethod股利宣布日Dcclarat

iondate

股权登记日DateOfrec0rd除息日Ex-dividenddate付息日P

aymentdate债券面值Faccvaluc,Parva1ueA债券折价Discounto

nbonds债券溢价Premiumonbonds

票面利率ContraCtinterestrate,statedratc^市场利率Marketint

erestratio,Effeetiverate

普通股monStock优先段PreferrcdStock

现金股利Cashdividends*股票股利Stockdividends清算股利Liqu

idatingclividendS

到期日MaturitydatcA到期值Maturityva1ue

直线摊销法Straight-linemethodofamortization

实际利息摊销法Effective-interestmethod0famortization

A(6)固定资产

固定资产P1antassetsorFixedasse〔s原值OriginaIvalue

预计使用年限ExpeCtedusefullife

预计残值Estimatcdresidualvalue折旧费用DcprcciationexpenscA累

计折旧/\ccUmu1ateddepreciati0n帐面价值CarryingvalUe4应提折

旧成本Depreciationcost净值Netvalue

在建工程Construction-in-process磨损Wearandtear过时Obsoles

ccnce直线法Straight-lincmethod(SL)

工作量法Units-of—produCtiOnmethod(UOP)A加速折旧法

Accclcratcddcprcciatic-nmethocA双倍余额递减法Doub1c—dec1in

ingbalanccmethod(DDB)

年数总和法Sum-of-the-yearS—digitsmethod(SYD)

以旧换新Tradein经营租赁Opcratinglease融资租赁Capita11casc廉

价购买权Bargainpurchaseoption(BPO)资产负债表外筹资()ff

—balance-sheetfinancing

最低租赁付款额MinimumleasepaymentS7(AA)无形资产A无形资产

Intangibleassets专利权