收益报表

combined financial statement

合并财务报表;合并决算表

combined depreciation and upkeep method;折旧与维修合计法;; | combined financial statement;合并财务报表;合并决算表;; | combined income statement;合并收益表;;

consolidated statement

汇总报表

consolidated retained earning 合并留存收益 | consolidated statement 汇总报表 | Cost 成本,费用

distinguishment between capital expenditure and revenue expenditure

划分资本性支出与收益性支出原则

汇总报表 combination statements | 划分资本性支出与收益性支出原则 distinguishment between capital expenditure and revenue expenditure | 合并报表 consolidated financial statements

distinguishment between capital expenditure and revenue expenditure

合并报表

combination statements划分资本性支出与收益性支出原则 | distinguishment between capital expenditure and revenue expenditure合并报表 | consolidated financial statements管理活动论

distinguishment oetween capital expenditure and revenue expenditiure

划分资本性支出与收益性支出原则

汇总报表combination statements | 划分资本性支出与收益性支出原则 distinguishment oetween capital expenditure and revenue expenditiure | 合并报表consolidated fiancial statements

distinguishment between capital expenditure and revenue expenditiure

划分资本性支出与收益性支出原则

汇总报表combination statements | 划分资本性支出与收益性支出原则 distinguishment between capital expenditure and revenue expenditiure | 合并报表consolidated fiancial statements

retained earnings

留存收益

在 资产负债表中之所以列出"留存收益"(Retained earnings) 一项,也就是为这个目的. 如果股东希望将收益划出来,就 可以要求公司分红(dividends),即股息. 分红降低了累计的 留存收益. 在做公司财务报表时,如果会计师们认为有必要,

unappropriated retained earnings

未指定用途留存收益

3840 unamortized expense 未摊销费用 | 3841 unappropriated retained earnings 未指定用途留存收益 | 3842 unaudited financial statement 未审核财务报表,未审核会计报表

unaudited financial statement

未审核财务报表,未审核会计报表

3841 unappropriated retained earnings 未指定用途留存收益 | 3842 unaudited financial statement 未审核财务报表,未审核会计报表 | 3843 unavoidable cost 不可避免成本

Revenues

收益

美国财务会计准则委员会在其"财务会计观念公报第六号:财务报表之要素中",是将收益(Revenues)和利得(Gains)作为两个并列的要素. 中国大陆的<<企业会计准则>>中未使用收益概念,使用的是收入概念,未涉及利得概念. 台湾的<<一般公认会计原则汇编>>中,

hedger：对冲者

对冲基金的起源与发展 对冲(Hedging)是一种旨在降低风险的行为或策略.套期保值常见的形式是在一 个市场或资产上做交易,以对冲在另一个市场或资产上的风险,例如,某公司购买一 份外汇期权以对冲即期汇率的波动对其经营带来的风险.进行套期保值的人被称为套 期者或对冲者(Hedger).

rampageous：粗暴的

腐败的 corrupted | 粗暴的 rampageous | 冷血的 cold-blooded