文档介绍：Last updated at 10:00 am on 25th December 2020
金融英语重点单词名词解释
Currency:货币 The money used in a country-euros,Ledger 总分类账a book of accounts
Liabilities;负债L are obligations to pay other organizations or people, money that the company owes, or will owe at a fate date
Suppliers 供应商companies which provide raw materials or parts.
Good will 商誉; the amount a company pays for another one, in excess of the net value of its assets.
Retained earnings;留存收益profits from previous years that have not been distributed
Tangible assets有形资产 are assets with a physical existence-things you can touch-such as property, plant and equipment
Current liabilities流动短期负债C are expected to be paid within a year of the date of the balance sheet
Creditors 应付账款largely suppliers of goods or services to the business who are not paid at the time of purchase
Deferred taxes应交税金 money that will have to be paid as tax in the future, although the payment does not have to be made now.
Share premium股本溢价money made if the company sells shares at above their face value- the value written on them
Retained earnings留存收益profits from previous years that have not been distributed to shareholders
Reserves 公积金funds set aside from share capital and earnings, retained for emergencies or other future needs
Solvency 偿债能力whether a company has enough cash to pay short-term debts, or whether it could go bankrupt