會(huì)計(jì)英語術(shù)語解釋-資料下載頁
2025-04-03 23:24本頁面
【正文】 Convertible bonds 可轉(zhuǎn)換債券Debentures 信用債券（無擔(dān)保債券）Discount（on a bond）折價(jià)Effective interest rate 有效利（息）率Lease 租賃Lessee 承租人Lessor 出租人Leverage 杠桿Market interest rate 投資者實(shí)際回報(bào)率Mortgage 抵押Operating lease 經(jīng)營性租賃Premium 溢價(jià)Present value 現(xiàn)值Serial bonds 系列債券Stated interest rate 票面利息率Term bonds 定期債券第十六章availableforsale investments 可供出售投資（不以控制為目的）consolidated statements 合并會(huì)計(jì)報(bào)表controlling interest 主權(quán)益equity method 權(quán)益法foreigncurrency exchange rate 匯率hedging 套期保值heldtomaturity investments 持有至到期投資longterm investment 長期投資majority interest 主權(quán)益marketable security 短期投資marketvalue method 市場法minority interest 小股東權(quán)益parent pany 母公司shortterm investment 短期投資strong currency 強(qiáng)通貨subsidiary pany 分（子）公司trading investments 短期投資weak currency 疲軟貨幣第十八章accounts receivable turnover 應(yīng)收賬款周轉(zhuǎn)率acidtest ratio 酸性測試比率benchmarking 標(biāo)桿兒book value per share of mon stock 普通股每股帳面價(jià)值capital charge 資本成本collection period 回收期monsize statement 比率報(bào)表cost of capital 資本成本current ratio 流動(dòng)比率days39。 sales in receivables 應(yīng)收賬款周轉(zhuǎn)天數(shù)debt ratio 資產(chǎn)負(fù)債率dividend yield 股利收益率earnings per share(EPS) 每股收益economic value added(EVA) 經(jīng)濟(jì)附加值horizontal analysis 平行分析interstcoverage ratio 利息覆蓋率inventory turnover 存貨周轉(zhuǎn)率leverage 杠桿price/earnings ratio 市盈率，價(jià)格/收益比率quick ratio 速動(dòng)比率rate of return on mon stockholders equity 普通股東權(quán)益報(bào)酬率rate of return on net sales 銷售利潤率return on assets （ROA）資產(chǎn)回報(bào)率return on equity （ROE）所有者權(quán)益回報(bào)率，資本權(quán)益報(bào)酬率return on sales 銷貨收益率rate of return on total assets 資產(chǎn)總額利潤報(bào)酬率，總資產(chǎn)報(bào)酬率return on stockholders39。 equity 股東權(quán)益回報(bào)timesinterestearned ratio 利息獲得倍數(shù)比率trading on the equity 借款擴(kuò)大資本trend percentages 趨勢比率vertical analysis 垂直分析，靜態(tài)分析，縱向分析working capital 營運(yùn)資本，營運(yùn)資金
外語相關(guān)推薦
鄂ICP備17016276號(hào)-1