Terms for subject Accounting containing 实

Chinese	English
不实报告	false report
事实陈述	representation
以实物偿付	in kind
会计实践	accounting practice
可变权益实体	variable interest entity
国际审计实务委员会	International Auditing Practices Committee
失实分录	blind entry
契约实施机制	contract implementation mechanism
实付费用	out-of-pocket expense
实体理论	entity theory
实值	in-the-money
实收资本溢价	additional paid-in capital
实时信息系统一	real-time information system
实物单位法	physical unit method
实物福利	benefits in kind
实物证据	physical supporting evidence
实物资本维护	maintenance of physical capital
实物资本维护概念	physical capital maintenance concept
实益拥有股份	beneficially owned share
实缴资本股本溢价	contributed capital in excess of par value
实证分析	positive analysis
实货	physicals
实质性审计测试	substantive auditing tests
实质性审计程序	substantive audit procedure
实质性程序	substantive procedure
实际准备金	true reserve
实际利息	true interest
实际利率	effective rate (of interest)
实际利率法	effective interest method
实际年利率	true annual percentage rate
实际投资	true investment
实际无力偿付	technical insolvency
实际无力偿付	practical insolvency
实际汇率	actual exchange rate
审计实务委员会	Auditing Practices Board
已实现损益	realized gain or loss
收人实现原则	revenue realization principle
未实现持有损益	unrealized holding gain or loss
未实现损益	unrealized gain or loss
《标准会计实务公告》	Statements of Standard Accounting Practice
欺诈性失实陈述	fraudulent misrepresentation
真实一一表示	faithful representation
真实质量	real quality
连续实地盘存制	continuous system of physical inventory
重大事实误报	significant misstatement of fact
附加实缴资本	additional paid-in capital
预期实际标准成本	expected actual standard cost