金融财务相关词汇词汇表

金融财务相关词汇词汇表
combination subsidiary company parent company merger yield rate return on investment percentage turnover acid test financial statement account form prepare leasehold organization goodwill franchise copyright trade name trademark patent intangible assets working capital financing investing activities stockholder paid-in retained earnings capital stock cumulative treasury stock lump-sum issuance CP GNP callable serial Convertible bonds guaranteed registered redeemable Coupon bonds nominal repayment mortgage loan contingent contingency income tax business tax value added tax accrual refundable prepayment notes payable account payable residual carrying value depreciation wear and tear obsolescence Accelerated depreciation ddb trade in operating capital bargain off-balance-sheet lease original fixed assets plant assets consolidation payment par value face value premium common stock preferred stock cash dividend stock dividend dividend amortization bond stock investment long-term ratio retail gross margin upper limit net market value lcm average lifo FIFO weighted average specific shortage purchase perpetual periodic consignee consignor consignment raw materials finished goods merchandise inventory discount promissory maturity interest rate principal payee maker write-off balance sheet income statement bad debt allowance cash discount trade discount account receivable payable deposit bank reconciliation imprest bank statement cheque check current assets sinking fund cash trial balance subsidiary general ledger journal source document journal entry ledger accounting information system worksheet accounting cycle accrual basis cash basis current liabilities retained earning loss income expense revenue equity liability asset accounting procedures accounting principle accounting elements accounting assumption accounting objective corporation partnership proprietorship IRS aicpa CPA cost accounting management accounting creditor shareholder investor decision maker accounting