帮我翻译下这几个会计专业名词,用英语哦
1、stable dollar dividend policy
the firm tries to pay a fixed dollar dividend each quarter.Firms and stockholders prefer stable dividends. Decreasing the dividend sends a negative signal!
2、residual dividend policy
A residual dividend policy is used for internal funding of projects from business owned equity. Dividend payments from equity that's left over after the project has been financed, are then paid out. Companies using the residual dividend policy will only pay dividends after all other ways to invest funds are depleted. This policy is good for business because it reduces the occurrence of issuing new stocks. It's risky venture, however, as the companies dividends are at risk.
3、last-in first-out
FIFO stands for first-in, first-out, meaning that the oldest inventory items are recorded as sold first but do not necessarily mean that the exact oldest physical object has been tracked and sold;
4、first-in first-out
LIFO stands for last-in, first-out, meaning that the most recently produced items are recorded as sold first
5、treasury share
A treasury stock or reacquired stock is stock which is bought back by the issuing company, reducing the amount of outstanding stock on the open market ("open market" including insiders' holdings).
6、outstanding share
outstanding Shares are shares that have been authorized, issued, and purchased by investors and are held by them. They have voting rights and represent ownership in the corporation by the person that holds the shares. They should be distinguished from treasury shares, which are shares held by the corporation itself, having no exercisable rights.
7、insitutional investor
Institutional investors are organizations which pool large sums of money and invest those sums in securities, real property and other investment assets. They can also include operating companies which decide to invest their profits to some degree in these types of assets.
8、retail investor
A retail investor is an individual investor possessing shares of a given security. Retail investors can be further divided into two categories of share ownership.
9、incentive stock option
Incentive stock options (ISOs), are a type of employee stock option that can be granted only to employees and confer a U.S. tax benefit.
10、dividend payout ratio
Dividend payout ratio is the fraction of net income a firm pays to its stockholders in dividends
题目中有些单词写错了,帮你直接改过来了
现金收付 cash payment/receipt
开具支票 Draw cheques
汇票 money order
成本核算:Cost of Goods Sold(COGS是成本费用,比如产品的进价,运费等,但不包含Operating Fee 比如Admin Fee,Financial Fee)
全盘会计: General Accounting
固定资产退税办理: Dealing with the Tax Return of Non-current Assets
一般纳税人的办理: Dealing with Individual income tax
日常纳税申报: lodge a tax(日常纳税是什么税?不是很明白国内的税收)
中级财务会计 junior financial accounting
会计基础 the basics of accounting
统计学原理 the theory of statistics
会计英语 accounting English
管理会计 managerial accounting
财经数学 financial math
大学实用英语 applied English for college students
成本会计 cost accounting
会计职业道德与财经法规 professinal ethics of accountant and financial regulations
税务会计 tax accounting
计算机基础 the basics of computeracy
还有4个不确定怎么翻
《Advanced Financial Accounting》《Intermediate Accounting》, 《Basic Accounting》, 《Statistics Theory 》,《Accounting English》, 《Cashier Practice》, 《Financial Practical Writing》, 《Management Accounting》, 《Financial Mathematics》, 《University Practical English 》,《Basic Economic Law》,《Computerized Accounting 》,《Cost Acounting 》,《Professional Ethics of Accounting and Financial Regulations》 《Tax Accounting》,《Computer Base》
Advanced Financial Accounting
Junior Financial Accounting
Accounting Principle/ Accounting Basis
Statistics
Accounting English
Cashier Practice
Financial Practical Writing
Manegement Accounting
Financial Maths
College English
Law of Economics
Computerized Accounting
Cost Accounting
Professional Ethics of Accountants and Financial Regulations
Tax Accounting
Basic Computer Science
手工翻译,仅供参考~大部分都是我学过的课程~
"Advanced Financial Accounting", "Intermediate Accounting", "Basic Accounting", "Theory of Statistics", "Accounting English", "cashier Practice", "Financial Practical", "Management Accounting", "Financial Mathematics", "University of Practical English "," basic economic law "," computerized accounting "," cost accounting "," professional ethics of the accounting and financial regulations, "" Tax Accounting "," computer-based "
Advanced
Financial
Accounting》《Intermediate
Accounting》,《Professional
Ethics
of
Accounting
and
Financial
Regulations》
《Tax
Accounting》,《Basic
Economic
Law》,
《Cashier
Practice》,《Cost
Acounting
》,《Computerized
Accounting
》,
《University
Practical
English
》,
《Financial
Mathematics》,
《Financial
Practical
Writing》,
《Management
Accounting》,《Accounting
English》,
《Statistics
Theory
》,
《Basic
Accounting》
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答:Wages , benefit costs, equipment purchase costs, miscellaneous, communications, office expenses
答:短期借款Short Term Loan ,应付账款accounts payable,预计负债Estimated Liabilities,预付账款Prepayments 短期借款是指企业根据生产经营的需要,从银行或其他金融机构借入的偿还期在一年以内的各种借款,包括生产周转借款、临时借款等。应付账款是企业(金融)应支付但尚未支付的手续费和佣金。预计负债是指根据...