English for Technical Terms: Corporate Accounting Part 1

Many companies close their books in March, so let's review the English vocabulary necessary for corporate accounting. Please refer to Part 1.

Multinational enterprises

multinational enterprises

ultimate parent entity

ultimate parent entity

subsidiaries

subsidiaries

consolidated gross sales

consolidated gross sales

total assets

total assets

profits

profits

principals

principals

interest rates

interest rates

lenders

lenders

fiscal year end

fiscal year end

consolidated group

consolidated group

revenue threshold

revenue threshold

tax avoidance

tax avoidance

risk assessment

risk assessment

Income inclusion rule

income inclusion rule

rebasing

rebase

preceding fiscal year

preceding fiscal year

constituent entities (i.e., subsidiaries, affiliates, etc.)

constituent entities

local currencies

local currencies

transfer pricing documentation

transfer pricing documentation

aggregate data

aggregate date

consolidated data

consolidated data

accounting data

accounting data

revenues

revenues

unrealized gains or losses

unrealized gains or losses

capital

capital

sub-consolidations

sub-consolidations

nonconsolidated subsidies

nonconsolidated subsidiaries

unrealized gains

unrealized gains

profit before tax

profit before tax

income tax accrued

income tax accrued

effective tax rate

effective tax rate

I was wondering if "-" was unnecessary after "non," but it seems that it is not necessary and that there is also an expression "unconsolidated subsidiaries.

 

See you next time!