【正文】 nds 公積金accumulated net ine 累計凈收益 accumulated profit 累計利潤accumulating capital 累計資本accumulating losses 累計損失Acid ratio 流動比率actual assets 實際資產actual cash value 實際現(xiàn)金價值actual capital 實際資本actual cost 實際成本actual depreciation 實際折舊actual value 實際價值Adjusted 調整后的adjusted acquisition cost 調整后購置成本adjusted base 調整后基數adjusted book balance 調整后的帳面余額adjusted gross ine 調整后的凈收入adjusted net profit 調整后的凈利潤Adjustment 調整 adjustment account 調整帳戶Advance 預付advance account 預付帳戶advance charge 預付費用advance payment 預先付款advance received 暫收款Allocated cost 已分攤成本Allocated cost of fixed assts 固定資產折舊Allocation 分配，分攤allocation of market 市場分配allocation of purchase price 購置價格分攤（指成套設備）allocation of quota 配額分配allocation of resources 資源分配allocation of shares 股金分配allocation optimum 最優(yōu)配置allocations to accounting periods 會計期間內的分攤Allotment 撥款 Amendment 修改amendment of register 變更登記American Society of Appraisers (ASA) 美國評估師協(xié)會Amortization 攤銷，攤還amortization fund 償債基金amortization of bond issued expense 債券發(fā)行費攤銷amortization of fixed asset 固定資產攤銷amortization of loan 分期償還貸款amortization schedule 攤銷表Amount 數量，總額，合計amount guaranteed 擔保額amount of investment 投資額amount of sales 銷售額financial statement analysis財務報表分析analysis of assets changes 資產變動分析analysis of balance sheet 資產負債表分析balance sheet evaluation 資產負債表評價analysis of business profit 企業(yè)利潤分析analysis of capital changes 資本變動分析 analysis of changes in financial position 財務狀況變動分析balance sheet 資產負債表balance sheet audit 資產負債表審計balance sheet classification 資產負債表分類certified financial statement 經會計師證明的財務報表classified balance sheet 分類資產負債表current account balance sheet 流動資產負債表current account balance sheet 流動資產負債表analysis of variance 方差分析gross profit analysis 毛利分析investment analysis 投資分析market analysis 市場分析macro analysis 微觀分析qualitative analysis 定性分析quantitative analysis 定量分析ratio analysis 比率分析return analysis 回報分析sales analysis 銷售分析Analytical model 分析模型bad account 壞帳，呆帳bad debt loss 壞帳損失bad debt recovey 呆壞帳收回 bad title 失效產權Balance 余額，結余，差額，平衡adverse balance 收支逆差balance budget 平衡預算balance of international trade 國際貿易差額balance of payment 國際收支closing balance 期末差額credit balance 貸方余額foreign currency balance 外匯余額keep balance 保持平衡loss balance 失去平衡negative balance 逆差retained balance from foreign exchange revenue 外匯收入留成余額book depreciation 帳面折舊bookentry securities 記帳證券book inventory 帳面庫存book of account 帳簿book profit 帳面利潤book value per share 每股帳面價值Cash 現(xiàn)金cash account 現(xiàn)金帳戶cash assets 現(xiàn)金資本cash audit 現(xiàn)金審計cash balance 現(xiàn)金余額cash equivalent 視同庫存現(xiàn)金cash flow analysis 現(xiàn)金流量分析cash in bank 銀行現(xiàn)金cash in hold 庫存現(xiàn)金cash payment 現(xiàn)金支付cash purchase 現(xiàn)金購買cash transaction 現(xiàn)金交易free cash flows 活動現(xiàn)金流Certified 注冊的，合格的certified appraiser 注冊評估師certified copy 正式核準的副本certified financial statement 經會計師證明的財務報表certified invoice 證實發(fā)票certified mortgage 證實抵押finance charges 財務費用Classification 分類，科目classification item 分類項目classification of accounts 帳戶分類classification of assets 資產分類 classification of property 財產分類classification schemes 分類表Classified 分成類的classified balance sheet 分類資產負債表classified depreciation 分類折舊coding of account 帳戶代碼coding of assets 資產代碼Closing 結算，結帳，收盤closing account 結帳，結算closing cost 成交價closing inventory 期末存貨Consolidated 合并的，綜合的consolidated balance sheet 合并資產負債表consolidated financial statement 合并決算表consolidated ine statement 合并損益表，綜合損益表consolidated profit and loss statement 匯總損益表consolidated retained earning 合并留存收益consolidated statement 匯總報表Cost 成本，費用acquisition cost 購置成本actual cost 實際成本anticipated cost method 預期成本法average cost 平均成本borrowing cost 借債成本carrying cost 維持成本cost account 成本帳戶cost accounting 成本會計cost allocation 成本分攤cost analysis 成本分析cost and benefit analysis 成本收益分析cost approach to fair market value 求得公平市場價值的成本法cost control 成本控制cost distribution 成本分攤cost free 免費cost method 成本法cost objective 成本目標cost of capital 資金成本cost of investment 投資成本cost of management 管理費cost of marketing 營銷成本cost of replacement 重置成本法cost of reproduction less depreciation 重置成本減折舊cost of sales 銷售成本costbenefit analysis 成本收益分析costeffectiveness 成本效益costofliving index 生活費指數cost plus 成本加價 indirect cost 間接成本marginal cost 邊際成本material cost 材料成本opportunity cost 機會成本ordering cost 訂貨成本sunk costs 沉沒成本variable costs 變動成本current assets 流動資產current account balance sheet 流動資產負債表current account deposits 活期帳戶存款current asset losses in suspense 待處理流動資產損失current debt ratio 流動負債比率current fund employed per 100 Yuan ofsales revenue 每百元銷售收入占用流動資金current fund employment rate 流動資金占有率current fund loan 流動資金借款current fund turnover days 流動資金周轉天數current intangibles 無形流動資產current liability 流動負債current maturity of long term debt 本年內到期的長期負債currentnoncurrent method 對國外業(yè)務按現(xiàn)行匯率折合算法current ratio 流動比率current surplus 本期盈余current tangible assets 有形流動資產current term net loss 本期凈損失current term net profit or loss 本期凈損益current assets 流動資產current account balance sheet 流動資產負債表current account deposits 活期帳戶存款current asset losses in suspense 待處理流動資產損失current debt ratio 流動負債比率current fund employed per 100 Yuan ofsales revenue 每百元銷售收入占用流動資金current fund employment rate 流動資金占有率current fund loan 流動資金借款current fund turnover days 流動資金周轉天數current intangibles 無形流動資產current liability 流動負債current maturity of long term debt 本年內到期的長期負債currentnoncurrent method 對國外業(yè)務按現(xiàn)行匯率折合算法current ratio 流動比率current surplus 本期盈余current tangible assets 有形流動資產current term net loss 本期凈損失current term net profit or loss 本期凈損益Earning 收益，收入，工資accumulated earnings 積累收益annual earnings 年收益earning assets 盈利資產earning capacity 盈利能力earning of capital 資本收益earnings after tax 稅后收益earnings before interest and ine tax (EBIT) 稅前收益earnings per share (EPS) 每股平均收益earnings rate 收益率earnings ratio 收益率earnings tar