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高級會計專業英語翻譯
縱向合并Vertical integration
綜合變動general change
子公司權益變動change in ownership of a subsidiary
子公司subsidiary company
資源稅resources tax
成本法cost method
財產稅property tax
部分分攤法partial allocation
不合并子公司unconsolidated subsidiaries
Z低退休金負債（美）minimum liability
租賃leases
租金rents
原始成本historical cost
遠期匯率forward rate
時間性差異timing difference
暫時性差異temporary difference
增值表value added statement
債權人會議committee representation
債務重整debt restructurings
賬面匯率recorded rate
直接標價法direct quotation
直接控股direct holdings
招股說明書prospectus
中間匯率middle rate
中期報告interim reporting
重置成本replacement cost
轉租賃subleases
準改組（美）quasi-reorbganization
資本保全capital maintenance
資本化價值capitalized value
資本因素capital factor
資產負債法asset/libility method
存貨轉讓價格inventory transfer price
創立合并consolidation
出租人會計accounting for leases-lessor
持有/(產損益)holding gains losses
持倉盈虧opsition gain and loss
承租人會計accounting for leases-leasee
成本回收法cost recovery method
收入中心revenue center
合并前利潤preacquisition income
現金分配計劃cash distribution plan
安全付款表safe payments schedule
合并每股收益consolidated EPS
期貨交易市場market of futures transaction
期貨交易futures transaction
金融工具financial instruments
企業集團business qroup
年度報告annual report
內部往來transactions between home office and branches
合伙企業partnership enterprise
合并資產負債表consolidated balance sheet
合并主體的所得稅會計(美)accounting for income taxes of consolidated entities
合并現金流量表consolidated statement of cash flow
合并價差cost-book value differentials
合并會計報表consolidated financial statements
購買法purchase methed
企業整體價值the value of an enterprise as a whole
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