金融财务相关词汇词汇表
金融财务相关词汇词汇表
subsidiary company
combinationparent companymergeryield ratereturn on investmentpercentageturnoveracid testfinancial statementaccount formprepareleaseholdorganizationgoodwillfranchisecopyrighttrade nametrademarkpatentintangible assetsworking capitalfinancinginvesting activitiesstockholderpaid-inretained earningscapital stockcumulativetreasury stocklump-sumissuanceCPGNPcallableserialConvertible bondsguaranteedregisteredredeemableCoupon bondsnominalrepaymentmortgage loancontingentcontingencyincome taxbusiness taxvalue added taxaccrualrefundableprepaymentnotes payableaccount payableresidualcarrying valuedepreciationwear and tearobsolescenceAccelerated depreciationddbtrade inoperatingcapitalbargainoff-balance-sheetleaseoriginalfixed assetsplant assetsconsolidationpaymentpar valueface valuepremiumcommon stockpreferred stockcash dividendstock dividenddividendamortizationbondstockinvestmentlong-termratioretailgross marginupper limitnetmarket valuelcmaveragelifoFIFOweighted averagespecificshortagepurchaseperpetualperiodicconsigneeconsignorconsignmentraw materialsfinished goodsmerchandiseinventorydiscountpromissorymaturityinterest rateprincipalpayeemakerwrite-offbalance sheetincome statementbad debtallowancecash discounttrade discountaccount receivablepayabledepositbank reconciliationimprestbank statementchequecheckcurrent assetssinking fundcashtrial balancesubsidiarygeneral ledgerjournalsource documentjournal entryledgeraccounting information systemworksheetaccounting cycleaccrual basiscash basiscurrent liabilitiesretained earninglossincomeexpenserevenueequityliabilityassetaccounting proceduresaccounting principleaccounting elementsaccounting assumptionaccounting objectivecorporationpartnershipproprietorshipIRSaicpaCPAcost accountingmanagement accountingcreditorshareholderinvestordecision makeraccounting