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英语会计术语的若干同义表达（三）2023-09-02 08:30·征稿启事文 | 季益广3.繁简意义相同（术语的完整表达形式与其简化形式意义相同）Accumulated retained earnings累积留存收益Accumulated earnings累积收益Acid test ratio酸性测验比率quick ratio速动比率Additional paid-in capital附缴资本Capital surplus资本盈余; paid-in surplus缴入盈余Associated company联营公司AffiliateSerial correlation 序列相关Auto-correlation自相关Balance sheet equation资产负债表等式Accounting equation会计等式Notice of call 股款催缴通知callComptroller general 主计长controllerSurplus on consolidation 合并盈余Consolidated surplusReserve for contingency意外事项准备Contingent reserveContinual redemption sinking fund偿债基金Sinking fundContribution margin approach贡献毛利法Contribution approachJoint product联产物Co-products平行产物Cost of operation操作成本Operation costCost of raising capital集资成本Capital costCycle of operation营业循环Operating cycleDate of balance sheet资产负债表日期Balance sheet dateDebenture bonds信用公司债DebenturesDebt to equity ratio负债对权益比率; debt to net worth ratio负债对净值比率Debt ratio负债比率Deferred charges to operation, deferred debit items递延借项Deferred chargesEquity dilution 普通股权益均减DilutionDirect production cost of sales销货直接生产成本Direct cost of salesDiscount on bonds公司债折价Bond discountDiscount on capital stock股本打折Discount on stockDivided column journal多拦式日记账Columnar journalExpense standing order经常费用单standing orderFactory overhead rate制造费用率overhead rateFreight charges运费FreightGoods-in on consignments承销品Consignments-inGoods-out on consignments寄售品Consignments-outIntangible assets无形资产IntangiblesJob order cost sheet分批成本单Job cost sheetCommercial/confirmed/traveler's letter of credit商业/确认/旅行信用证Letter of creditRealization and liquidation account变产清算表Liquidation accountManufacturing overhead rates制造成本费用率Overhead ratesContribution margin贡献毛益MarginCost-volume-profit analysis本-量-利分析Marginal analysis边际分析Raw materials原料MaterialsOperating performance ratio营业实绩比率Operating ratioOverhead costs制造费用OverheadPeak selling period旺销季节Peak seasonSlack selling period淡销季节Slack seasonPerpetual annuity终身年金PerpetuityPremium on bond债券溢价Bond premiumProfit on operation营业利润Operating profitProfit margin ratio净利比率Profit ratioSole proprietorship独资公司ProprietorshipDiscount on purchases购货折扣Purchases discountRate of exchange汇率Exchange rateRate of interest利率Interest rateRate of turnover周转率turnoverRetained earnings appropriated for contingencies拨作意外事项用的留存收益Reserve for contingencies意外事项用的储备Retained earnings appropriated for plant extension拨作厂房扩充的留存收益Reserve for plant extension厂场扩充储备Retained earnings appropriated for retirement of preferred stock拨作收回优先股的留存收益Reserve for retirement of preferred stock收回优先股储备Reserve for wear, tear, obsolescence and inadequacy 磨损、陈废及不和用储备Reserve for depreciation折旧储备Paid check returned银行交回的负气支票Returned checkRunning balance statement of account账户滚存余额结单Unit statement成套结单Sales on approval试销Approval salesSales promotion costs推销成本Promotional costSalvage value残值SalvageSplit column journal专栏日记账Analytical journalSpecial payroll check薪工专用支票Payroll checkCertificate of stock股票Stock certificateStock subscriptions股份认购SubscriptionsStock purchase warrant股票准购证Stock warrantSubscribed capital stock已认股本Subscribed stockSurplus at date of acquisition获得日盈余Acquired surplusStatement of surplus盈余表Surplus statementCash surrender value退保结存金Surrender valueSurplus from consolidation合并盈余Consolidated surplusTax-oriented accounting税务会计Tax accountingUndepreciated balance of the cost未折旧原价余额Undepreciated value折余价值Units increased in production增产量Increased unitsUnits lost in production损耗产量Lost unitsVariable contribution margin变动贡献毛益Contribution marginWorking capital ratio运用资本比例Current ratio流动比例Yield rate投资实得率yield参考文献：英汉会计词汇（增订本），立信出版社，1993年7月
2024年12月04日，近一年前，由于未能争取到较低的进口税税率，特斯拉暂停了在印度销售汽车的计划。
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2023年7月东方金诚国际对日照银行中指出该行客户集中度较高借新还旧、展期贷款等贷款规模较大预计未来存在一定的信用风险管理压力该行贷款主要投向钢铁、矿石、农产物等批发零售和制造业、租赁和商业服务业等行业集中度较高
“妈，我回来了！”是李丽，她提着一大包菜进了屋。这个红糖芝麻馅饼，软糯香甜，口感细腻，营养丰富，孩子可爱吃了。