什么是财会术语表?_百度知道
什么是财会术语表?
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财会术语表 A Accelerated methods of depreciation 加速折旧法 Accounting equation 会计等式 Accounting period 会计期间 Accounts payable 应付账款 Accounts payable turnover 应付账款周转 Accounts receivable 应收账款 Accounts receivable turnover 应收账款周转 Accrual accounting 权责发生制会计 Accruals 应计项目 Accrued payables 应付款项 Accumulated depreciation 累计折旧 Activity method 作业方法 Activity ratios 作业比率 Actuary 精算师,精算 Additional paid-in capital 资本公积 Aging schedule 账龄分析表 Allowance method 备抵法 Amortization 摊销 Analytic review 分析性复核 Annual report 年报 Annuity 年金 Appropriation of retained earnings 留存收益分配 Asset 资产 Asset depreciation range (ADR) 资产折旧范围 Asset impairment 资产清理 Asset retirement 资产报废 Asset turnover 资产周转率 Audit 审计 Audit committee 审计委员会 Audit opinion 审计意见 Audit report 审计报告 Authorized shares 授权股本，注册股份 Available-for-sale securities 短期投资 B Bad debts 坏账 Balance sheet 资产负债表 Bank reconciliation 银行对账单 Basic earnings per share 基本每股盈利 Betterment 改良 &Big 5&五大会计师事务所 board of directors 董事会 bond 债券契约 bonds payable 应付债券 book gain/loss 账面收益/损失 book value 账面价值 borrowing capacity 融资能力 business acquisition 企业兼并 business combination 企业合并 business segment 企业内部责任单位 C Call provision 提前赎回条款 Capital 资产 Capital lease 资本租赁 Capital structure 资本结构 Capital structure leverage 资本结构杠杆 Capitalization ratios 资本比率 Capitalize 资本化 Cash discount 现金折扣 Cash equivalent 现金等价物 Cash flow 现金流 Cash flow accounting 现金流量法会计 Cash flow from financing 筹资产生的现金流量 Cash flow from investing 投资产生的现金流量 Cash flow from operations 经营产生的现金流量 Cash flow projection 现金项目 Cash management 现金管理 Certificate of deposit 存款单 Certified public accountant 注册会计师 Classified balance sheet 分类资产负债闭 Clean audit opinion 无保留意见 Collateral 抵押品， 担保品 Collection period 商业票据 Common earnings leverage 普通收入杠杆 Common stock 普通股 Common-size financial statements Compensating balance 抵销余额 Conservatism 稳健 Consignment 寄销品 Consistency 连续性 Consolidated financial statements 合并财务报表 Contingency 或有事项 Contingent liability 或有负债 Contra account 对销账户 Contributed capital 实缴资本 Controlling interest 控股权益 Convertible bonds 可转换债券 Copyright 版权 Corporation 公司 Cost 成本 Cost expiration 成本耗用 Cost method 成本法 Cost of capital 资金成本 Cost of goods sold 销货成本 Covenant 契约 CPA certified public accountant 注册会计师 Credit quality 信用程度 Credit rating 信用评级 Credit terms 信用条件 Creditor 债权人 Cumulative preferred stock 累积优先股 Current assets 流动资产 Current cost 现行成本 Current liabilities 流动负债 Current maturity of long-term debts 即将到期的长期负债 Current ratio 流动比率 D Debenture 债券 Debt 债务 Debt covenant 债务契约 Debt investment 债权性投资 Debt ratio 负债比率 Debt redemptions 债务清偿 Debt/equity ratio 负债/权益比率 Default 违约 Deferred cost 递延成本 Deferred income 递延收益 Deferred income taxes 递延所得税 Deferred revenue 递延收入 Defined benefit pension plan 即定收益养老金方案 Defined contribution pension plan 即定供款养老金方案 Depletion 折耗 Depreciation 折旧 Depreciation base 折旧系数 Depreciation expense 折旧费用 Diluted earnings per share 摊薄后每股盈利 Dilution 摊薄 Dilutive securities 摊薄证券 Direct method 直线法 Direct write-off method 直接注销法 Discount on bond payable 应付债券折价 Discount rate 贴现率，折扣率 Divestiture 风险 Dividend yield 股息率 Dividends 股息 Dividends in arrears 应付股利 Double taxation 双重征税 Double-declining-balance method 双倍余额递减法 DuPont Model 杜邦体系 E Earning power 盈利能力 Earnings 盈利 Earnings per share 每股利润 Earning quality 收益质量 Economic entity assumption 经济个体假定 Economic value added 经济价值增加 Effective interest method 实际利息法 Effective interest rate 实际利率 Equity 所有者权益 Equity investment 权益投资 Equity issuance 发行股票 Equity method 权益法 Equity security 股本证券 Escrow 代管 Exchange rate 汇率 Expense 费用 External financing 外部融资 Extraordinary item 非经常项目 F Face value 面值 Fair market value 公允市价 Financial accounting 财务会计 Financial accounting standards 财务会计 Financial Accounting Standards Board 财务会计标准委员会 Financial condition 财务状况 Financial flexibility 财务弹性 Financial performance 财务业绩 Financial ratio analysis 财务比率分析 Financial statement analysis 财务报表分析 Financial statements 财务报表 Financing activities 融资活动 First-in, first-out 先进先出法 Fiscal period assumption 会计期假设 Fiscal year 会计年度 Fixed asset turnover 固定资产周转 Fixed assets 固定资产 FOB destination 离岸货价 FOB shipping point 起运点交货 Footnotes 附注 Forward contract 期货合同 Freight-in 运费已付 Frequent transactions 经常性交易 G Gain contingency 或有收益 Generally accepted accounting principles一般会计原则 Going concern 持续经营 Goods in transit 在途商品 Goodwill 商誉 Government accounting 政府会计 Gross margin 毛利，边际贡献 Gross profit 毛利 H Hedging 套期保值 Hidden reserves 秘密准备 Historical cost 历史成本 Human capital 人力资源 Human resources 人力资源 Hurdle rate 利率下限 Hybrid security 混合证券 I Income 收益 Income statement 损益表 Independent auditor 独立审计 Indirect method 间接法 Industry 行业 Inflation 通货膨胀 Input market 投入市场 Installment obligation 分期付款 Intangible asset 无形资产 Interest 利息 Interest coverage ratio 利息保障比率 Interest-bearing obligation 附息债务 Internal control system 内部控制系统 Internal financing 内部筹资 Internal Revenue Code 国内税收法规 Internal Revenue Service 国内税收总署 Interperiod tax allocation 跨期税款分摊 Intraperiod tax allocation 所得税期内分摊 Inventory 存货 Inventory turnover 存货周转 Investing activities 投资活动 L Land 土地，不动产 Last-in, first-out 后进先出 Lease 租赁 Leverage 杠杆效应 Liability 负债 Life of a bond 年金期间 LIFO conformity rule 后进先出法一致性规则 LIFO liquidation 后进先出法清算 LIFO reserve 后进先出法准备 Line of credit 信用限额 Liquidation 清算 Liquidity 流动性 Listed company 上市公司 Loan contract 贷款合同 Loan covenant 贷款契约 Long-lived assets 长期资产 Long-term loan 长期负债 Long-term debt ratio 长期债务率 Long-term investments 长期投资 Loss 亏损 Loss contingency 或有损失 Lower-of-cost-or-market rule 成本与市价孰低原则 M MACRS 加速成本回收法修正系统 Maintenance expenditure 维修费用 Management accounting 管理会计 Management discretion 管理决策 Management letter 管理建议书 Manufacturing company 制造公司 Margin 毛利 Mark-to-market accounting 按市场计价法会计 Markdown 减低标价 Market price 市场价格 Market share 市场份额 Market value 市价 Market-to-book ratio 市价与账面值比率 Marketable securities 有价证券 Matching principle 配比原则 Materiality 重要性 Maturity date 到期日 Maturity value 到期值 Measurement theory 计量理论 Merchandise inventory 商品盘存 Merger 合并 Mortgage 抵押，按揭 Mortgage payable 应付抵押款 Multinational corporation 跨国公司 N Natural resource cost 自然资源成本 Net assets 净资产 Net book value 净账面价值 Net credit sales 净赊销值 Net earnings 净收益 Net income 净收益 Net of tax 税后净额 Net operation income 净营业收入 Net profit 净收益 Net realizable value 可实现净值 Net sales 销售净额 Net worth 资本净值 nonoperating items 营业外项目 nonparticipating preferred stock 非参加优先股 nonprofit entity 非盈利实体 not-for-profit accounting 非盈利账户 notes payable 应付票据 notes receivable 应收票据 O 订紶斥咳俪纠筹穴船膜Obsolescence 过时，陈旧 Off-balance-sheet financing 资产负债表外融资 Open account 未清账户 Operating activities 经营活动 Operating cycle 营业周期 Operating days 营业日 Operating expenses 营业费用 Operating income 营业收益 Operating lease 经营租赁 Operating margin 营业毛利 Operating performance 经营业绩 Operating revenues 营业收入 Opinion letter 审计报告 Ordinary stock dividend 普通股股利 Organizational forms 组织形式 Original cost 原始成本 Other gains and losses 其它收益和亏损 Other revenues and expenses 其它收益和亏损 Output market 输出市场 Outstanding shares 发行在外的股份 Overhead 管理费用 Owner\'s equity 所有者权益 P Paper profits 账面利润 Per value 面值 Parent company 母公司 Participating preferred stock 参与优先股 Partnership 合伙 Patent 专利 Payments in advance 预付款 Pension 养老金 Percentage-of-credit-sales approach 赊销百分比法 Periodic method 定期法 Perpetual method 永续法 Physical obsolescence 实物陈旧 Portfolio 投资组合 Postacquisition expenditures 收购后费用 Postretirement costs 退休后成本 Preemptive right 优先股权 Premium on bonds payable应付债券溢价 Prepaid expenses 准备成本 Present value 现值 Price/earnings ratio 价格/收益比 Prime interest rate 优惠利率 Principal 本金当事人 Prior period adjustment 前期调整数 Private company 私人公司 Proceeds 收入 Production capacity 生产能力 Production efficiency 生产效率 Profit 利润 Profit and loss statement 损益表 Profitability 获利能力 Profitability ratios 获利能力比率 Property 财产 Property, plan, and equipment 财产，车间和设备 Prospectus 招股说明书 Proxy statement 委托书 Public accounting firms 会计师事务所 Purchase method 购买法 Purchasing power 购买力 Q Qualified audit report 有保留意见的审计报告 Quick ratio 速动比率 R Rate of return 回报率 Realized gain or loss 已实现收益或损失 Recognized gain or loss 确认收益或损失 Redemption 赎回 Refinancing 再筹资 Related party transaction 关联交易 Replacement cost 重置成本 Restrictive covenant 约束性规定 Restructuring charges 重组成本 Retail company 零售公司 Retained earnings 留存收益 Retirement 退休，退股 Return on assets 资产报酬率 Return on equity 净资产收益率 Return on equity from financial leverage 融资杠杆净资产收益率 Return on investment 投资回报率 Return on sales 销售利润率 Revaluation adjustment 重估调整 Revenue 收入 Revenue recognition 收入确认 Risk 风险 Risk premium 风险报酬 Risk-free return 无风险回报 S Sales 销售 Sales growth 销售增长 Sales returns 销售退回 Salvage value 残值 Secured note 有担保票据 Securities and Exchange Commission 证券及期货事务监察委员会 Security 证券 Service company 服务公司 Service revenue 服务收益 SG & A 销售，一般和行政花费 short-term liability 短期负债 Short-term investment 短期投资 Sole proprietorship 独资经营 Solvency 偿债能力 Solvency ratios 偿债比率 Specific identification 个体辨认 Standard audit report 标准审计报告 Stated interest rate 票面利率 Statement of cash flows 现金流量表 Statement of retained earning 留存收益表 Statement of stockholder\'s equity 股东权益表 Stock 股票 Stock dividend 股利 Stock market 股票市场 Stock opinions 股票价格 Stock split 股份拆细 Stock split in the form of a dividend 股票股利的股票拆分 Stockholders 股东 Stockholders\' equity 股东权益 Straight-line method 直线法 Subsidiary 子公司 Sum-of-the-years\'-digits method 年数总和法 Supplies inventory 物料盘存 T T-account analysis T形账户分析法 Takeover 收购 Taking a bath 冲销 Tax accounting 税务会计 Tax deductible 税款抵扣 Taxable income 应税收入 Technical default 技术性违约 Technical obsolescence 技术陈旧 Term loan 定期贷款 Times interest earned 利息保障倍数 Trade-in 以旧换新 Trademark or trade name 商号 Trading securities 交易证券 Transportation-in 在途运输 Treasury notes 中期国库券 Treasury stock 库存股票 U Uncollectibles 坏账 Unearned revenue 未获收入 Uniformity 统一 Unqualified audit report 在编审计报告 Unrealized gain or loss 未实现收入或损失 Unsecured notes 无担保票据 Useful life 使用年限 Usual transactions 普通交易 V Valuation base 计价基础 W Warranty 认股权证 Window dressing 粉饰 Working capital 营运资金，周转资金
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&&&&&&&&&&&&Evolution of Global Electricity Markets
Evolution of Global Electricity Markets
京&东&价：
作　　者：
丛 书 名：New paradigms, new challenges, new approaches
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Cover image
Title page
Table of Contents
Dedication
About the Authors
Introduction
Background
Objectives and Organization of the Book
Part I: The Evolution of European Electricity Markets
Chapter 1. Evolution of the British Electricity Market and the Role of Policy for the Low-Carbon Future
1 Introduction
2 The First Two Decades
3 The Climate Challenge
4 Reforming the Electricity Market
5 Criticisms of the EMR
6 Conclusions
References
Chapter 2. Electricity Market Reform in Britain: Central Planning Versus Free Markets
1 Introduction
2 The Challenge
3 Improved Markets
4 An Alternative Market-Based Approach: Tradable Carbon-Intensity Targets
5 A Central Buyer
6 Conclusions
References
Chapter 3. The French Paradox: Competition, Nuclear Rent, and Price Regulation
1 Introduction
2 Abbreviated History of French Electricity Sector
3 The Different Stages of the Liberalization of Electricity in Europe
4 Nuclear Differential Rent and Scarcity Rent Must Not Be Confused
5 Sharing the “Nuclear Scarcity Rent”: The ARENH Mechanism
6 ARENH and Current Cost of Nuclear Not to Be Confused
7 The French Nuclear Debate
8 Conclusions
References
Chapter 4. Turnaround in Rough Sea―Electricity Market in Germany
1 Introduction
2 The Electricity Market in Germany
3 The Energiewende 2011
4 Future Implications of the Turnaround
5 What Does the Turnaround Mean for the German Economy?
6 European Policy Targets
7 Conclusion
References
Chapter 5. The Growing Impact of Renewable Energy in European Electricity Markets
1 Introduction
2 Historical Trends and Future Prospects
3 The Changes After the Liberalization of the Electricity Markets
4 The Impact of Higher Shares of Renewables in Electricity Markets
5 New Market Structures
6 Conclusions
References
Chapter 6. Renewable Energy, Efficient Electricity Networks, and Sector-Specific Market Power Regulation
1 Introduction
2 Disaggregated Nodal Pricing
3 The Social Welfare Maximizing Benchmark Under Variable Investments
4 Disaggregated Nodal Pricing and Market Power Regulation
5 Conclusions
References
Chapter 7. From Niche to Mainstream: The Evolution of Renewable Energy in the German Electricity Market
1 Introduction
2 Market Integration of Renewable Electricity in Germany
3 The Evolution of Support Schemes for Renewables
4 The Evolution of Electricity Market Design
5 Conclusion
References
Chapter 8. The Challenges of Electricity Market Regulation in the European Union
1 Introduction
2 The Road to Integrated Markets in the European Union
3 A New Age of Regulatory Intervention
4 Conclusion
References
Part II: The Evolution of Electricity Markets in The Americas
Chapter 9. The Evolution of the PJM Capacity Market: Does It Address the Revenue Sufficiency Problem?
1 Introduction
2 Market Essentials
3 Overview of PJM
4 History of Capacity Markets in PJM
5 Market Outcomes in PJM
6 Current Issues with Capacity Market Design
7 Conclusion
Chapter 10. Texas Electricity Market: Getting Better
1 Introduction
2 Restructuring and Refinements
3 The Remaining Challenges
4 Conclusions
References
Chapter 11. From the Brink of Abyss to a Green, Clean, and Smart Future: The Evolution of California’s Electricity Market
1 Introduction
2 The Brink of Abyss
3 Market Redesign for Efficiency and Flexibility
4 Forces Shaping the Twenty-First Century Power System
5 How These Changes Affect the Electricity Markets
6 CAISO Initiatives and Innovations
7 Conclusion
Chapter 12. Unfinished Business: The Evolution of US Competitive Retail Electricity Markets
1 Introduction
2 Market Size and Competitive Activity
3 Retail Choice Models
4 Conclusion
Chapter 13. Fragmented Markets: Canadian Electricity Sectors’ Underperformance
1 Introduction
2 Electricity Markets in Canada
3 Electricity Market Integration Forces and Obstacles
4 Conclusion
References
Chapter 14. Latin America Energy Integration: An Outstanding Dilemma
1 Introduction
2 South America’s Energy Market
3 Experiences in Regional Energy Integration
4 Energy, Integration, and Geopolitics in Latin America
5 Conclusion
References
Part III: The Evolution of BRICs Electricity Markets
Chapter 15. The Evolution of Brazilian Electricity Market
1 Introduction
2 The Brazilian Power System
3 The Evolution of Brazil’s Electric Power Sector
4 Future Trajectories
5 Conclusion
References
Chapter 16. The Russian Electricity Market Reform: Toward the Reregulation of the Liberalized Market?
1 Introduction
2 The Unified Power System of the Russian Federation
3 Restructuring of Russia’s Electricity Industry
4 The Privatization Process: Toward the Reconsolidation of State Ownership?
5 The Liberalization Reform: Toward the Reregulation of Liberalized Prices?
6 Transition Toward Low Carbon Electricity Production
7 Conclusion
Acknowledgments
References
Chapter 17. Not Seeing the Wood for the Trees? Electricity Market Reform in India
1 Introduction
2 Background and Evolution of India’s Electricity Market
3 Laying the Foundations for a Competitive Market
4 Impact of Reforms and the Development of Electricity Markets in India
5 Opportunities for Markets in Renewable Energy―A New Beginning?
6 Conclusion
References
Chapter 18. Reform Postponed: The Evolution of China’s Electricity Markets
1 Introduction
2 Reforms Between 1997 and 2002
3 Further Reforms Between 2002 and 2005
4 Changing Priorities Between 2005 and 2012
5 Conclusions and Outlook
References
Part IV: The Evolution of Electricity Markets in Australasia
Chapter 19. Evolution of Australia’s National Electricity Market
1 Introduction
2 The Australian Electricity Supply Industry
3 Structural, Institutional, and Regulatory Reforms
4 Design and Performance of the NEM
5 Unfinished and Unresolved Areas of Reform
6 Greenhouse Gas Mitigation Policies
7 Conclusion
Acknowledgments
Chapter 20. Is Electricity Industry Reform the Right Answer to the Wrong Question? Lessons from Australian Restructuring and Climate Policy
1 Introduction
2 Electricity Industry Objectives and Restructuring
3 The Australian Electricity Industry: Microeconomic Reform Versus Ecological Sustainable Development
4 The Australian NEM
5 Has Australian Electricity Industry Restructuring Directly Assisted Environmental Objectives?
6 Has the NEM Effectively Facilitated External Climate Policies?
7 Has Australian Electricity Restructuring Inherently Worked Against Improved Environmental Outcomes?
8 Possible Ways Forward for Australia
9 Conclusion
References
Chapter 21. Weak Regulation, Rising Margins, and Asset Revaluations: New Zealand’s Failing Experiment in Electricity Reform
1 Introduction
2 Background: System Description and History
3 Industry Restructuring Since 1986
4 Outcomes Over the Reform Period
5 Conclusion
References
Chapter 22. The Korean Electricity Market: Stuck in Transition
1 Introduction
2 Overview of Korea’s Electricity Industry
3 Restructuring of Korea’s Electricity Industry
4 Achievements and Issues
5 Conclusion
References
Chapter 23. After Fukushima: The Evolution of Japanese Electricity Market
1 Introduction
2 Historical Development of Japanese Electricity Sector
3 After Fukushima: Innovative Strategy for Energy and the Environment
4 Continued Reform of the Electric Power System
5 Conclusion
References
Chapter 24. The Singapore Electricity Market: From Partial to Full Competition
1 Introduction
2 The National Electricity Market of Singapore
3 The Pricing Structure Under Deregulation
4 Market Performance and the Way Forward
5 Conclusion
References
Chapter 25. Market Design for the Integration of Variable Generation
1 Introduction
2 The Importance of Fast Markets
3 The Importance of Large Markets
4 Accurate Price Signals
5 Efficient Ancillary Services Markets
6 Gross Pool Single Platform Markets
7 Conclusion
References
Electricity Reforms 20 Years Later: The Five Big Unforeseen Developments
First Big Unforeseen: Generation Mix
Second Big Unforeseen: Network Neutrality
Third Big Unforeseen: Market Design
Fourth Big Unforeseen: Market Integrity
Fifth Big Unforeseen: Dual Fuel Complementarity
A Sixth in the Big 5?
Acknowledgments
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