【正文】 t abroad 海外市場(chǎng)market analysis 市場(chǎng)分析market approach to fair market value 求得公平市場(chǎng)價(jià)值的市場(chǎng)法market petition 市場(chǎng)竟?fàn)巑arket demand price 市場(chǎng)需求價(jià)格market development 市場(chǎng)開發(fā)market economy country 市場(chǎng)經(jīng)濟(jì)國家market factor 市場(chǎng)因素market forecast 市場(chǎng)預(yù)測(cè)market index 市場(chǎng)指數(shù)market information 市場(chǎng)信息market investigation 市場(chǎng)調(diào)查market potential 市場(chǎng)潛力market quotation 市場(chǎng)行情market replacement cost 市場(chǎng)重置成本market research 市場(chǎng)調(diào)查，市場(chǎng)研究market risk 市場(chǎng)風(fēng)險(xiǎn)market share 市場(chǎng)份額，市場(chǎng)占有率market value method 市價(jià)法marketoriented 面向市場(chǎng)的markettocost method 市價(jià)成本法property right market 產(chǎn)權(quán)市場(chǎng)seller’s market 賣方市場(chǎng)social market economy 社會(huì)主義市場(chǎng)經(jīng)濟(jì)stock market 股票市場(chǎng)Marketing 營銷，市場(chǎng)銷售marketing channel 銷售渠道，市場(chǎng)渠道m(xù)arketing cost 銷售成本marketing manager 市場(chǎng)銷售經(jīng)理markrting strategy 市場(chǎng)經(jīng)營戰(zhàn)略marketing system 市場(chǎng)體系relationship marketing 關(guān)系營銷Asset, Liability And Equity 資產(chǎn),負(fù)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(shí)物資產(chǎn)Fixed assets 固定資產(chǎn)Current assets 流動(dòng)資產(chǎn) Current asset losses in suspense 待處理流動(dòng)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(bào)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(fù)債 Liability account 負(fù)債賬戶Direct liability 直接負(fù)債 Current liability 流動(dòng)負(fù)債Liability out of book 賬外負(fù)債Longterm liability 長期負(fù)債Book debt 賬面負(fù)債Asset liability ratio 資產(chǎn)負(fù)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(píng)價(jià)指標(biāo)Assets Liabilities Ratio 資產(chǎn)負(fù)債率Quick Ratio 速動(dòng)比率Current Ratio 流動(dòng)比率P/E ratio 市盈率Current Liabilities to Net Worth 流動(dòng)負(fù)債比凈資產(chǎn)Total Liabilities to Net Worth 總負(fù)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(dòng)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(fèi)用 Deduct: Administration Expenses財(cái)務(wù)費(fèi)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(fù)債表 CONSOLIDATED BALANCE SHEET資產(chǎn) Assets流動(dòng)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(jì)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(fù)債和權(quán)益 Liabilities amp。 Equity負(fù)債 Liabilities流動(dòng)負(fù)債 Current Liabilities長期負(fù)債 Longterm Liabilities負(fù)債合計(jì) Total Liabilities少數(shù)股東權(quán)益 Minority Interests權(quán)益 Equity實(shí)收資本 Paidin Capital資本公積 Capital surplus保留盈利 Retained Earnings權(quán)益合計(jì) Total Equity負(fù)債和權(quán)益總額 Total Liabilities amp。 Equity BALANCE SHEET 資產(chǎn)負(fù)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(dòng)資產(chǎn)Total Current Assets 流動(dòng)資產(chǎn)總計(jì)Gross Prop.,Plant amp。 Equip. 財(cái)產(chǎn)，場(chǎng)房和設(shè)備原值A(chǔ)ccumulated Depreciation 累計(jì)折舊Net property, Plant amp。 Equip. 財(cái)產(chǎn)，場(chǎng)房和設(shè)備凈值Other Assets 其它資產(chǎn)Total Assets 總資產(chǎn)LIABILITIES amp。 EQUITY 負(fù)債和權(quán)益Debt in Current Liabilities 流動(dòng)負(fù)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(dòng)負(fù)債longterm Debt 長期負(fù)債Deferred Taxes 遞延稅金Other Liabilities 其它負(fù)債Minority Interest 少數(shù)股東權(quán)益Total Liabilities 總負(fù)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(jì)Total Liabilities and Equity 負(fù)債權(quán)益總計(jì)Economic經(jīng)濟(jì)的economic analysis 經(jīng)濟(jì)分析economic and technical development zone 經(jīng)濟(jì)技術(shù)開發(fā)區(qū)economic base 經(jīng)濟(jì)基礎(chǔ)economic munity 經(jīng)濟(jì)共同體economic cooperation zone 經(jīng)濟(jì)協(xié)作區(qū)economic crisis 經(jīng)濟(jì)危機(jī)economic cycle 經(jīng)濟(jì)周期economic depression 經(jīng)濟(jì)蕭條economic efficiency 經(jīng)濟(jì)效益economic entity 經(jīng)濟(jì)實(shí)體economic forecast 經(jīng)濟(jì)預(yù)測(cè)economic foundation 經(jīng)濟(jì)基礎(chǔ)economic growth rate 經(jīng)濟(jì)增長率economic integration 經(jīng)濟(jì)一體化economic miracle 經(jīng)濟(jì)奇跡economic order 經(jīng)濟(jì)秩序economic policy 經(jīng)濟(jì)政策economic potential 經(jīng)濟(jì)潛力economic prospect 經(jīng)濟(jì)展望economic recovery 經(jīng)濟(jì)復(fù)蘇economic sanctions 經(jīng)濟(jì)制裁economic situation 經(jīng)濟(jì)形勢(shì)economic system 經(jīng)濟(jì)體制，經(jīng)濟(jì)制度economic value 經(jīng)濟(jì)價(jià)值East Asia Economic Rim 東亞經(jīng)濟(jì)圈Economics 經(jīng)濟(jì)學(xué)economics of industry 工業(yè)經(jīng)濟(jì)學(xué)economics of management 管理經(jīng)濟(jì)學(xué)economics of scale 規(guī)模經(jīng)濟(jì)學(xué)Economy 經(jīng)濟(jì)closed economy 閉關(guān)自守經(jīng)濟(jì)modity economy 商品經(jīng)濟(jì)economy measure 經(jīng)濟(jì)手段economies of scale 規(guī)模經(jīng)濟(jì)market economy 市場(chǎng)經(jīng)濟(jì)mixed economy 混合經(jīng)濟(jì)planned economy 計(jì)劃經(jīng)濟(jì)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(huì)計(jì)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(jī)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(huì)計(jì)師Certified Public Accountant (CPA) 注冊(cè)會(huì)計(jì)師chief accountant 總會(huì)計(jì)師cost accountant 成本會(huì)計(jì) certified management accountant (CMA) 注冊(cè)管理會(huì)計(jì)師certified p