2014注会职业能力测试专业术语中英文对照(4)

ase Operating leverage Opportunity cost Option value Order lead time Ordering cost Ordinary annuity Par value/Face value Payback period method Payment date

2014注会职业能力测试专业术语中英文对照

经营资产销售百分比 经营负债销售百分比 销售百分比法 期间成本 定期预算 永久债券 永续年金 优先股 现值指数 产品成本预算 生产预算 生产成本 制造费用 利润中心 利润最大化 项目特有风险 公开增发 复利现值系数 预付年金现值系数 现值 速动比率 股权登记日 共同年限法 必要报酬率 剩余股利政策 剩余权益收益 剩余净金融支出 剩余经营收益 责任中心 利润留存率 权益净利率 投资报酬率 收入中心 无风险利率 无风险报酬率 安全边际率 销售预算 销售费用 销售预测 销售增长率 代销 销售数量 股东权益增长率

Percentage of operating assets to sales Percentage of operating liabilities to sales Percentage-of-sales method Period cost Periodic budget Perpetual bond Perpetuity Preferred stock Present value index Product cost budget Production budget Production cost Production overhead Profit center Profit maximization Project-specific risk Public offering PV interest factor PV interest factor of annuity due Present value(PV) Quick ratio Record date Replacement chain (common life) approach Required rate of return Residual dividend policy Residual equity income Residual net financial expenditure Residual operating income Responsibility center Retention ratio Return on equity Return on investment Revenue center Risk-free interest rate Risk-free rate of return Safety margin ratio Sales budget Sales expense Sales forecast Sales growth rate Sales on commission Sales volume Shareholders’ equity growth ratio