財(cái)會(huì)名詞漢英對(duì)照表(3)

（5）長期投資
    長期投資 Long-term investment
    長期股票投資 Investment on stocks
    長期 債券 投資 Investment on bonds
    成本法 Cost method
    權(quán)益法 Equity method
    合并法 Consolidation method
    股利宣布日 Declaration date
    股權(quán)登記日 Date of record
    除息日 Ex-dividend date
    付息日 Payment date
    債券面值 Face value, Par value
    債券折價(jià) Discount on bonds
    債券溢價(jià) Premium on bonds
    票面利率 Contract interest rate, stated rate
    市場利率 Market interest ratio, Effective rate
    普通股 Common Stock
    優(yōu)先股 Preferred Stock
    現(xiàn)金股利 Cash dividends
    股票股利 Stock dividends
    清算股利 Liquidating dividends
    到期日 Maturity date
    到期值 Maturity value
    直線攤銷法 Straight-Line method of amortization
    實(shí)際 利息 攤銷法 Effective-interest method of amortization