【正文】 nds 公積金accumulated net ine 累計(jì)凈收益 accumulated profit 累計(jì)利潤(rùn)accumulating capital 累計(jì)資本accumulating losses 累計(jì)損失Acid ratio 流動(dòng)比率actual assets 實(shí)際資產(chǎn)actual cash value 實(shí)際現(xiàn)金價(jià)值actual capital 實(shí)際資本actual cost 實(shí)際成本actual depreciation 實(shí)際折舊actual value 實(shí)際價(jià)值A(chǔ)djusted 調(diào)整后的adjusted acquisition cost 調(diào)整后購置成本adjusted base 調(diào)整后基數(shù)adjusted book balance 調(diào)整后的帳面余額adjusted gross ine 調(diào)整后的凈收入adjusted net profit 調(diào)整后的凈利潤(rùn)Adjustment 調(diào)整 adjustment account 調(diào)整帳戶Advance 預(yù)付advance account 預(yù)付帳戶advance charge 預(yù)付費(fèi)用advance payment 預(yù)先付款advance received 暫收款A(yù)llocated cost 已分?jǐn)偝杀続llocated cost of fixed assts 固定資產(chǎn)折舊Allocation 分配，分?jǐn)俛llocation of market 市場(chǎng)分配allocation of purchase price 購置價(jià)格分?jǐn)偅ㄖ赋商自O(shè)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(huì)計(jì)期間內(nèi)的分?jǐn)侫llotment 撥款 Amendment 修改amendment of register 變更登記American Society of Appraisers (ASA) 美國(guó)評(píng)估師協(xié)會(huì)Amortization 攤銷，攤還amortization fund 償債基金amortization of bond issued expense 債券發(fā)行費(fèi)攤銷amortization of fixed asset 固定資產(chǎn)攤銷amortization of loan 分期償還貸款amortization schedule 攤銷表Amount 數(shù)量，總額，合計(jì)amount guaranteed 擔(dān)保額amount of investment 投資額amount of sales 銷售額financial statement analysis財(cái)務(wù)報(bào)表分析analysis of assets changes 資產(chǎn)變動(dòng)分析analysis of balance sheet 資產(chǎn)負(fù)債表分析balance sheet evaluation 資產(chǎn)負(fù)債表評(píng)價(jià)analysis of business profit 企業(yè)利潤(rùn)分析analysis of capital changes 資本變動(dòng)分析 analysis of changes in financial position 財(cái)務(wù)狀況變動(dòng)分析balance sheet 資產(chǎn)負(fù)債表balance sheet audit 資產(chǎn)負(fù)債表審計(jì)balance sheet classification 資產(chǎn)負(fù)債表分類certified financial statement 經(jīng)會(huì)計(jì)師證明的財(cái)務(wù)報(bào)表classified balance sheet 分類資產(chǎn)負(fù)債表current account balance sheet 流動(dòng)資產(chǎn)負(fù)債表current account balance sheet 流動(dòng)資產(chǎn)負(fù)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(chǎng)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(bào)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(chǎn)權(quán)Balance 余額，結(jié)余，差額，平衡adverse balance 收支逆差balance budget 平衡預(yù)算balance of international trade 國(guó)際貿(mào)易差額balance of payment 國(guó)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(rùn)book value per share 每股帳面價(jià)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(jì)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(dòng)現(xiàn)金流Certified 注冊(cè)的，合格的certified appraiser 注冊(cè)評(píng)估師certified copy 正式核準(zhǔn)的副本certified financial statement 經(jīng)會(huì)計(jì)師證明的財(cái)務(wù)報(bào)表certified invoice 證實(shí)發(fā)票certified mortgage 證實(shí)抵押finance charges 財(cái)務(wù)費(fèi)用Classification 分類，科目classification item 分類項(xiàng)目classification of accounts 帳戶分類classification of assets 資產(chǎn)分類 classification of property 財(cái)產(chǎn)分類classification schemes 分類表Classified 分成類的classified balance sheet 分類資產(chǎn)負(fù)債表classified depreciation 分類折舊coding of account 帳戶代碼coding of assets 資產(chǎn)代碼Closing 結(jié)算，結(jié)帳，收盤closing account 結(jié)帳，結(jié)算closing cost 成交價(jià)closing inventory 期末存貨Consolidated 合并的，綜合的consolidated balance sheet 合并資產(chǎn)負(fù)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(bào)表Cost 成本，費(fèi)用acquisition cost 購置成本actual cost 實(shí)際成本anticipated cost method 預(yù)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(huì)計(jì)cost allocation 成本分?jǐn)俢ost 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(chǎng)價(jià)值的成本法cost control 成本控制cost distribution 成本分?jǐn)俢ost free 免費(fèi)cost method 成本法cost objective 成本目標(biāo)cost of capital 資金成本cost of investment 投資成本cost of management 管理費(fèi)cost of marketing 營(yíng)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(fèi)指數(shù)cost plus 成本加價(jià) indirect cost 間接成本marginal cost 邊際成本material cost 材料成本opportunity cost 機(jī)會(huì)成本ordering cost 訂貨成本sunk costs 沉沒成本variable costs 變動(dòng)成本current assets 流動(dòng)資產(chǎn)current account balance sheet 流動(dòng)資產(chǎn)負(fù)債表current account deposits 活期帳戶存款current asset losses in suspense 待處理流動(dòng)資產(chǎn)損失current debt ratio 流動(dòng)負(fù)債比率current fund employed per 100 Yuan ofsales revenue 每百元銷售收入占用流動(dòng)資金current fund employment rate 流動(dòng)資金占有率current fund loan 流動(dòng)資金借款current fund turnover days 流動(dòng)資金周轉(zhuǎn)天數(shù)current intangibles 無形流動(dòng)資產(chǎn)current liability 流動(dòng)負(fù)債current maturity of long term debt 本年內(nèi)到期的長(zhǎng)期負(fù)債currentnoncurrent method 對(duì)國(guó)外業(yè)務(wù)按現(xiàn)行匯率折合算法current ratio 流動(dòng)比率current surplus 本期盈余current tangible assets 有形流動(dòng)資產(chǎn)current term net loss 本期凈損失current term net profit or loss 本期凈損益current assets 流動(dòng)資產(chǎn)current account balance sheet 流動(dòng)資產(chǎn)負(fù)債表current account deposits 活期帳戶存款current asset losses in suspense 待處理流動(dòng)資產(chǎn)損失current debt ratio 流動(dòng)負(fù)債比率current fund employed per 100 Yuan ofsales revenue 每百元銷售收入占用流動(dòng)資金current fund employment rate 流動(dòng)資金占有率current fund loan 流動(dòng)資金借款current fund turnover days 流動(dòng)資金周轉(zhuǎn)天數(shù)current intangibles 無形流動(dòng)資產(chǎn)current liability 流動(dòng)負(fù)債current maturity of long term debt 本年內(nèi)到期的長(zhǎng)期負(fù)債currentnoncurrent method 對(duì)國(guó)外業(yè)務(wù)按現(xiàn)行匯率折合算法current ratio 流動(dòng)比率current surplus 本期盈余current tangible assets 有形流動(dòng)資產(chǎn)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(chǎn)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