【正文】 referred stock 部分參加優(yōu)先股 Partially participating preferred stock 非部分參加優(yōu)先股 Nonpartially participating preferred stock 現(xiàn)金發(fā)行 Issuance for cash非現(xiàn)金發(fā)行 Issuance for noncash consideration 股票的合并發(fā)行 Lumpsum sales of stock發(fā)行成本 Issuance cost 成本法 Cost method面值法 Par value method捐贈資本 Donated capital盈余分配 Distribution of earnings股利 Dividend股利政策 Dividend policy 宣布日 Date of declaration股權(quán)登記日 Date of record除息日 Exdividend date 股利支付日 Date of payment現(xiàn)金股利 Cash dividend股票股利 Stock dividend撥款 appropriation（11）財(cái)務(wù)報(bào)表財(cái)務(wù)報(bào)表 Financial Statement資產(chǎn)負(fù)債表Balance Sheet收益表 Ine Statement賬戶式 Account Form報(bào)告式 Report Form編制（報(bào)表）Prepare 工作底稿 Worksheet多步式 Multistep單步式Singlestep（12）財(cái)務(wù)狀況變動表財(cái)務(wù)狀況變動表中的現(xiàn)金基礎(chǔ) Basis（現(xiàn)金流量表）財(cái)務(wù)狀況變動表中的營運(yùn)資金基礎(chǔ) Capital Basis（資金來源與運(yùn)用表）營運(yùn)資金 Working Capital全部資源概念 Allresources concept 直接交換業(yè)務(wù) Direct exchanges正常營業(yè)活動 Normal operating activities 財(cái)務(wù)活動 Financing activities投資活動 Investing activities（13）財(cái)務(wù)報(bào)表分析財(cái)務(wù)報(bào)表分析 Analysis of financial statements比較財(cái)務(wù)報(bào)表 Comparative financial statements 趨勢百分比 Trend percentage比率 Ratios普通股每股收益 Earnings per share of mon stock股利收益率 Dividend yield ratio價益比 Priceearnings ratio普通股每股賬面價值 Book value per share of mon stock 資本報(bào)酬率 Return on investment總資產(chǎn)報(bào)酬率 Return on total asset 債券收益率 Yield rate on bonds已獲利息倍數(shù) Number of times interest earned 債券比率 Debt ratio優(yōu)先股收益率 Yield rate on preferred stock營運(yùn)資本 Working Capital周轉(zhuǎn) Turnover存貨周轉(zhuǎn)率 Inventory turnover 應(yīng)收賬款周轉(zhuǎn)率 Accounts receivable turnover流動比率 Current ratio速動比率 Quick ratio 酸性試驗(yàn)比率 Acid test ratio（14）合并財(cái)務(wù)報(bào)表合并財(cái)務(wù)報(bào)表 Consolidated financial statements吸收合并 Merger創(chuàng)立合并 Consolidationompany附屬公司 Subsidiary panyrest 權(quán)益聯(lián)營合并 Pooling of interestby purchase 權(quán)益法 Equity methodd控股公司 Parent c少數(shù)股權(quán) Minority inte購買合并 Combination成本法 Cost metho第五篇：物流常用名詞中英文對照物流常用名詞中英文對照alternate tiers row pattern交錯碼放AGV無人搬運(yùn)車anchoring膨脹螺絲AS/RS(Automatic Storage Retrieval System)自動存取機(jī)/系統(tǒng) 自動存取倉儲系統(tǒng) 自動倉庫系統(tǒng)assembly packaging集合包裝average inventory平均存貨battery電瓶beam橫撐，橫梁belt conveyor皮帶式輸送機(jī)（帶）block pattern row pattern整齊碼放bonded warehouse國際物流中心保稅倉庫brick pattern砌磚式碼放buffer stock 緩沖儲備cantilever shalving懸臂架cargo freight貨物carrying搬運(yùn)chain conveyor鏈條式輸送機(jī)（帶）charger充電機(jī)cold chain system冷凍鏈系統(tǒng)mon carrier 公共承運(yùn)人consolidation裝運(yùn)整合container terminal集裝箱中轉(zhuǎn)站contract carrier 契約承運(yùn)人contract logistics契約物流counterbalance truck平衡式電動(柴油、電動、瓦斯)堆高機(jī)cycle inventory周期存貨delivery配送depalletizer托盤拆垛機(jī)devanning拆箱diagonal bracing斜撐dock leveller月臺調(diào)整板dock shelter月臺門封(充氣式,非充氣式)doubledeep pallet racking雙層深式重型物料鋼架drivein pallet racking直入式重型物料鋼架dry cargo干貨dunnage填充electronic data interchange電子資料交換EDIexport processing zone加工出口區(qū)fill rate供應(yīng)比率floor utilization percentage地面面積利用率flow(dynamic)racking重型流力架flow(dynamic)rack shelving 輕型(料盒、紙箱)流力架forklift truck 叉車fourway reach truck四向式電動堆高機(jī)frame 支柱組frame feet腳底板frame joint柱連桿freight container貨物集裝箱general cargo一般貨物hand pallet truck油壓拖板車horizontal bracing橫撐industrial door 工業(yè)門industrial vehicle工業(yè)車輛intermodal transportation復(fù)合一貫運(yùn)輸lashing捆扎加固levelling plate墊片LGV激光引導(dǎo)無人搬運(yùn)車 load efficient裝載效率loading and unloading 裝卸logistical utilities物流效用logistics物流materials handling物料搬運(yùn)mezzanines floor 積層架miniload AS/RS料盒式自動倉庫系統(tǒng) mobile dock leveller月臺橋板mobile shelving移動柜net unit load size 凈單元貨載尺寸operation area 理貨區(qū)order picking truck電動揀料車order picking指令揀選order shipped plete訂貨完成率packaged cargo包裝貨物packaging包裝pallet托盤，(木質(zhì))棧板pallet container棧板籠架pallet pool system通用托盤系統(tǒng)pallet racking傳統(tǒng)式重型物料鋼架palletization托盤化palletizer托盤堆垛機(jī)palletizing pattern托盤裝載方式pick up貨物聚集picking揀貨，揀選作業(yè)pictorial marking for handling貨運(yùn)標(biāo)識pinwheel pattern針輪式碼放plan view size平面尺寸plastic bin物料盒plastic pallet塑膠棧板platform物流容器，站臺，月臺physical distribution model物流標(biāo)準(zhǔn)powered pallet truck電動拖板車powered stacker自走式電動堆高機(jī)pushback pallet racking后推式重型物料鋼架rack 貨架rack notice標(biāo)示牌reach truck前伸式電動堆高機(jī)returnable container通用容器roll container籠車roller conveyor滾筒式輸送機(jī)（帶）safety pin插銷safety stock安全儲備scrubber洗地機(jī)shed臨時周轉(zhuǎn)倉庫shelving輕量型物料鋼架shuttle car梭車slat conveyor條板式輸送機(jī)（帶）slottedangle shelving角鋼架sorting分類special cargo特殊貨物spot stock現(xiàn)場儲備stacker crane自動存取機(jī)高架吊車stacking堆垛stockout frequency缺貨頻率storage存儲support bar跨梁surface utilization percentage表面利用率sweeper掃地機(jī)table trolley物流臺車third part logistics第三方物流third party logistics service provider第三方物流服務(wù)商transit inventory中轉(zhuǎn)存貨transportation運(yùn)輸transportation package size by modular coordination 運(yùn)輸包裝系列尺寸tray conveyor盤式輸送機(jī)（帶）truck terminal卡車貨運(yùn)站turntable轉(zhuǎn)盤(變更輸送方向)unit load單元貨載unit load system單元貨載系統(tǒng)upright支柱upright protctors護(hù)腳value added network—VAN加值網(wǎng)絡(luò)vanning裝箱vertical conveyor垂直輸送機(jī)very narrow aisle truck窄巷道電動堆高機(jī)warehouse倉庫WCS(Warehouse Control System)倉儲控制系統(tǒng)WMS(Warehouse Management System)倉儲管理系統(tǒng)