专业英语名词解释

4.应该是原始凭证1.conservatism 稳健主义 2.going concern assumption 持续经营假设 3.source document 原始凭证4.owner's equity 资产净值 5.perpetual inventory system 永续盘存制 6.income summary account 收益汇总帐户 7.accrual system 权责发生制 8.double entry system 复式会计制度 9.adjusting procedure 调整程序

1、stable dollar dividend policythe 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 policyA 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-outFIFO 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-outLIFO stands for last-in, first-out, meaning that the most recently produced items are recorded as sold first5、treasury shareA 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 shareoutstanding 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 investorInstitutional 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 investorA 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 optionIncentive 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 ratioDividend 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

going concern:In the absence of evidence to the contrary,a business is assumed to have an indefinite life and will not be sold or liquidated.owner's equity:equity is the residual interest in the assets of an entity that remains after deducting tis liabilities.perpetual inventory:a method of controlling stock in which the movement of each item is recorded,so that the firm always knows the numbers and value of stock remaining in each of its warehouses.double entry system:a system of recording accounts where each sale or purchase is shown as having an effect on both the DEBIT COLUMN and the CREDIT COLUMN of an account.income summary account ：the account that presents financial performance by matching revenue and expenses to arrive at a profit over a period of time.accrual system:under the accrual system,the effects of transaction and other events are recognised when they occur(and not as cash or its equivalent is received or paid) and they are recorded in the accounting records and reported in the financial statements of the periods to which they relate.