財務會計英漢對照詞匯表(參考版)
2025-08-02 00:10本頁面
【正文】 拼一個春夏秋冬！贏一個無悔人生！早安！—————獻給所有努力的人.學習參考。不奮斗就是每天都很容易，可一年一年越來越難。是狼就要練好牙，是羊就要練好腿。s report 審計報告average collection days 平均收帳期base year 基年book value per share 每股帳面價值capital market 資本市場cash ratio 現(xiàn)金比率parative statement 比較報表parative monsize statement 比較共同比報表monsize statement 共同比報表contingent liability 或有負債current ratio 流動比率debt ratio 負債比率debtequity ratio 負債與產權比率debt to tangible net worth ratio 負債與有形資產凈值之比dividend yield 股利報酬率earning power 盈利能力earnings per mon share(EPS) 每股盈利，每股凈收益financial position 財務狀況financial ratio 財務比率financial statement analysis 財務報表分析financial structure 財務結構footnotes to the financial statement 財務報表附注horizontal analysis 水平分析inventory turnover 存貨周轉率inventory turnover in days 存貨周轉天數(shù)liquidity n. 流動性operating cash flows/current debt ratio 現(xiàn)金流量與當期債務之比operating cycle 營業(yè)周期price/earning ratio 市盈率profit margin 利潤邊際， 銷售利潤率profitability n. 盈利能力quick ratio 速動比率rate of dividend payout 股利分配率rate of return on investment(ROI) 投資報酬率rate of return on net sales 銷售利潤率rate of return on stockholders39。. . . . .accountant n. 會計師，會計人員accounting n. 會計，會計學accounting concept 會計概念accounting element 會計要素accounting entity 會計主體accounting equation 會計等式accounting information 會計信息accounting period 會計期間accounting principle 會計原則accounting record 會計記錄accounting report 會計報告accounting system 會計系統(tǒng)，會計制度accrualbasis accounting 權責發(fā)生制adequate disclosure 充分披露American Institute of Certified Public Accountants (AICPA)美國注冊會計師會analytical process 分析程序asset n. 資產auditing n. 審計balance sheet 資產負債表bookkeeper n. 簿記員，記帳員bookkeeping n. 簿記business n. 企業(yè)，商經，經營cashbasis accounting 現(xiàn)金收付制certified public accountants (CPAs) 注冊會計師，注冊會計師chartered accountant 特許會計師Chinese Institute of Certified Public Accountants (CICPA)中國注冊會計師協(xié)會client n. 客戶，委托人pany n. 公司conservatism n. 穩(wěn)健性consistency n. 一致性controller n. 主計長corporation n. 公司cost accounting 成本會計CPA firms 注冊會計師事務所debt n. 債務，欠款decisionmaking 決策doubleentry accounting system 復式記帳體系executive n. 高級管理人，行政部門expense n. 費用financial accounting 財務會計financial position 財務狀況financial statement 財務報表generally accepted accounting principles (GAAP) 公認會計原則forecast n. 預測goingconcern concept 持續(xù)經營概念governmental accounting 政府會計historical cost 歷史成本ine statement 收益表、損益表ine tax returns 所得稅申報表insolvent a. 無償付能力的internal control 內部控制Internal Revenue S
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