【正文】 t abroad 海外市場market analysis 市場分析market approach to fair market value 求得公平市場價值的市場法market petition 市場竟爭market demand price 市場需求價格market development 市場開發(fā)market economy country 市場經(jīng)濟國家market factor 市場因素market forecast 市場預測market index 市場指數(shù)market information 市場信息market investigation 市場調(diào)查market potential 市場潛力market quotation 市場行情market replacement cost 市場重置成本market research 市場調(diào)查，市場研究market risk 市場風險market share 市場份額，市場占有率market value method 市價法marketoriented 面向市場的markettocost method 市價成本法property right market 產(chǎn)權(quán)市場seller’s market 賣方市場social market economy 社會主義市場經(jīng)濟stock market 股票市場Marketing 營銷，市場銷售marketing channel 銷售渠道，市場渠道m(xù)arketing cost 銷售成本marketing manager 市場銷售經(jīng)理markrting strategy 市場經(jīng)營戰(zhàn)略marketing system 市場體系relationship marketing 關(guān)系營銷Asset, Liability And Equity 資產(chǎn),負債和權(quán)益Asset management 資產(chǎn)管理Tangible assets 有形資產(chǎn) Intangible assets 無形資產(chǎn)Physical assets 實物資產(chǎn)Fixed assets 固定資產(chǎn)Current assets 流動資產(chǎn) Current asset losses in suspense 待處理流動資產(chǎn)損失Deferred assets 遞延資產(chǎn)Other assets 其它資產(chǎn)Total assets 總資產(chǎn)Net assets 凈資產(chǎn)Book value of the assets 資產(chǎn)的賬面值Nonledger assets 帳外資產(chǎn) Asset account 資產(chǎn)賬戶 Asset disposal 資產(chǎn)處置 Asset depreciation 資產(chǎn)折舊 Asset inventory shorts 資產(chǎn)盤虧 Asset inventory surplus 資產(chǎn)盤盈Asset retirement 資產(chǎn)報廢Asset revaluation 資產(chǎn)重估Capital assets 資本資產(chǎn)Monetary assets 金融資產(chǎn)Mortgage assets 抵押資產(chǎn)Longterm assets 長期資產(chǎn) Liability 負債 Liability account 負債賬戶Direct liability 直接負債 Current liability 流動負債Liability out of book 賬外負債Longterm liability 長期負債Book debt 賬面負債Asset liability ratio 資產(chǎn)負債比Owner’s equity 所有者權(quán)益Equity account 權(quán)益賬戶Stockholders’ equity 股東權(quán)益Preferred stock equity 優(yōu)先股權(quán)益Cumulative preferred stock 積累優(yōu)先股Noncumulative preferred stock 非積累優(yōu)先股Convertible preferred stock 可轉(zhuǎn)換優(yōu)先股Participating preferred stock 參加優(yōu)先股NonParticipating preferred stock 非參加優(yōu)先股Callable preferred stock 可贖回優(yōu)先股Common stock equity 普通股權(quán)益Total equity 權(quán)益總額 企業(yè)評價指標Assets Liabilities Ratio 資產(chǎn)負債率Quick Ratio 速動比率Current Ratio 流動比率P/E ratio 市盈率Current Liabilities to Net Worth 流動負債比凈資產(chǎn)Total Liabilities to Net Worth 總負債比凈資產(chǎn)Fixed Assets to Net Worth 固定資產(chǎn)比凈資產(chǎn) Inventory Turnover Ratio 存貨Assets to SalesSales to Net Working Capital 銷售收入比流動資金凈值A(chǔ)ccounts Payable to Sales 應(yīng)付帳款比銷售收入Return on Sales(profit Margin)Return on Assets 資產(chǎn)收益率Return on Total Assets 總資產(chǎn)收益率Return on Shareholder’s Equity 股東權(quán)益收益率Return on Investment 投資收益Return on Net Worth(Return on Equity) 凈資產(chǎn)收益率收益表 INCOME STATEMENT銷售收入 Sales Revenue 減：銷售折扣與折讓 Deduct: Sales Discount amp。 Allowance 銷售收入凈值 Net Sales Revenue 減：銷售稅金 Deduct: Tax on Sales 銷售成本 Coat of Sales 銷售毛利 Gross Profit from Sales減：管理費用 Deduct: Administration Expenses財務(wù)費用 Financial Expenses銷售利潤 Profit from Sales加：其它業(yè)務(wù)利潤 Plus: Profit from Other Operations營業(yè)利潤 Operating Profits加：投資收益 Plus: Investment Ine 營業(yè)外凈收入 NonOperating Revenue 以前年度利潤調(diào)整 Adjustment of Earning of Prior Years利潤總額 Total Profits(Before Tax)減：所得稅 Deduct: Ine Tax 凈利潤 Net Profits 合并資產(chǎn)負債表 CONSOLIDATED BALANCE SHEET資產(chǎn) Assets流動資產(chǎn) Current Assets長期應(yīng)收帳款 Longterm Receivable長期投資 Longterm Investment固定資產(chǎn) Fixed Assets原值 Original Coat減：累計折舊 Deduct: Accumulated Depreciation凈值 Net Worth在建工程 Construction inprogress其它資產(chǎn) Other Assets資產(chǎn)總額 Total Assets負債和權(quán)益 Liabilities amp。 Equity負債 Liabilities流動負債 Current Liabilities長期負債 Longterm Liabilities負債合計 Total Liabilities少數(shù)股東權(quán)益 Minority Interests權(quán)益 Equity實收資本 Paidin Capital資本公積 Capital surplus保留盈利 Retained Earnings權(quán)益合計 Total Equity負債和權(quán)益總額 Total Liabilities amp。 Equity BALANCE SHEET 資產(chǎn)負債表ASSETS 資產(chǎn)Cash and Equivalents 現(xiàn)金和視同現(xiàn)金Accounts Receivable 應(yīng)收帳款I(lǐng)nventories 存貨Other Current Assets 其它流動資產(chǎn)Total Current Assets 流動資產(chǎn)總計Gross Prop.,Plant amp。 Equip. 財產(chǎn)，場房和設(shè)備原值A(chǔ)ccumulated Depreciation 累計折舊Net property, Plant amp。 Equip. 財產(chǎn)，場房和設(shè)備凈值Other Assets 其它資產(chǎn)Total Assets 總資產(chǎn)LIABILITIES amp。 EQUITY 負債和權(quán)益Debt in Current Liabilities 流動負債Accounts Payable 應(yīng)付帳款I(lǐng)ne Taxes Payable 應(yīng)付所得稅Other Current Liabilities 其它流動負債longterm Debt 長期負債Deferred Taxes 遞延稅金Other Liabilities 其它負債Minority Interest 少數(shù)股東權(quán)益Total Liabilities 總負債Preferred Stock Equity 優(yōu)先股權(quán)益Common Stock Equity 普通股權(quán)益Total Stockholders’ Equity 股東權(quán)益總計Total Liabilities and Equity 負債權(quán)益總計Economic經(jīng)濟的economic analysis 經(jīng)濟分析economic and technical development zone 經(jīng)濟技術(shù)開發(fā)區(qū)economic base 經(jīng)濟基礎(chǔ)economic munity 經(jīng)濟共同體economic cooperation zone 經(jīng)濟協(xié)作區(qū)economic crisis 經(jīng)濟危機economic cycle 經(jīng)濟周期economic depression 經(jīng)濟蕭條economic efficiency 經(jīng)濟效益economic entity 經(jīng)濟實體economic forecast 經(jīng)濟預測economic foundation 經(jīng)濟基礎(chǔ)economic growth rate 經(jīng)濟增長率economic integration 經(jīng)濟一體化economic miracle 經(jīng)濟奇跡economic order 經(jīng)濟秩序economic policy 經(jīng)濟政策economic potential 經(jīng)濟潛力economic prospect 經(jīng)濟展望economic recovery 經(jīng)濟復蘇economic sanctions 經(jīng)濟制裁economic situation 經(jīng)濟形勢economic system 經(jīng)濟體制，經(jīng)濟制度economic value 經(jīng)濟價值East Asia Economic Rim 東亞經(jīng)濟圈Economics 經(jīng)濟學economics of industry 工業(yè)經(jīng)濟學economics of management 管理經(jīng)濟學economics of scale 規(guī)模經(jīng)濟學Economy 經(jīng)濟closed economy 閉關(guān)自守經(jīng)濟modity economy 商品經(jīng)濟economy measure 經(jīng)濟手段economies of scale 規(guī)模經(jīng)濟market economy 市場經(jīng)濟mixed economy 混合經(jīng)濟planned economy 計劃經(jīng)濟Enterprise企業(yè)Entrepreneur 企業(yè)家Enterpreneurial 企業(yè)家的enterpreneurial courage 企業(yè)家的膽略enterpreneurial spirit 企業(yè)家精神Enterprise 企業(yè)backbone enterprise 骨干企業(yè)central enterprises 中央企業(yè)collectivelyowned enterprises 集體企業(yè)bined enterprise 聯(lián)合企業(yè)enterprise accounting 企業(yè)會計enterprise development fund 企業(yè)發(fā)展基金enterprise law 企業(yè)法enterprises’ management mechanisms 企業(yè)管理機制foreignfunded enterprises 外資企業(yè)large and mediumsize enterprises 大中型企業(yè)local enterprises 地方企業(yè)modern enterprise system 現(xiàn)代企業(yè)制度moneylossing enterprises 虧損企業(yè)stateowned enterprises 國有企業(yè)township enterprises 鄉(xiāng)鎮(zhèn)企業(yè)Accountant會計師Certified Public Accountant (CPA) 注冊會計師chief accountant 總會計師cost accountant 成本會計 certified management accountant (CMA) 注冊管理會計師certified p