第 3 节
作者:
公主站记 更新:2021-04-24 09:46 字数:7913
market abroad 海外市场
market analysis 市场分析
market approach to fair market value 求得公平市场价值的市场法
market petition 市场竟争
market demand price 市场需求价格
market development 市场开发
market economy country 市场经济国家
market factor 市场因素
market forecast 市场预测
market index 市场指数
market information 市场信息
market investigation 市场调查
market potential 市场潜力
market quotation 市场行情
market replacement cost 市场重置成本
market research 市场调查,市场研究
market risk 市场风险
market share 市场份额,市场占有率
market value method 市价法
market…oriented 面向市场的
market…to…cost method 市价成本法
property right market 产权市场
seller’s market 卖方市场
social market economy 社会主义市场经济
stock market 股票市场
Marketing 营销,市场销售
marketing channel 销售渠道,市场渠道
marketing cost 销售成本
marketing manager 市场销售经理
markrting strategy 市场经营战略
marketing system 市场体系
relationship marketing 关系营销
Asset; Liability And Equity 资产;负债和权益
Asset management 资产管理
Tangible assets 有形资产
Intangible assets 无形资产
Physical assets 实物资产
Fixed assets 固定资产
Current assets 流动资产
Current asset losses in suspense 待处理流动资产损失
Deferred assets 递延资产
Other assets 其它资产
Total assets 总资产
Net assets 净资产
Book value of the assets 资产的账面值
Non…ledger assets 帐外资产
Asset account 资产账户
Asset disposal 资产处置
Asset depreciation 资产折旧
Asset inventory shorts 资产盘亏
Asset inventory surplus 资产盘盈
Asset retirement 资产报废
Asset revaluation 资产重估
Capital assets 资本资产
Monetary assets 金融资产
Mortgage assets 抵押资产
Long…term assets 长期资产
Liability 负债
Liability account 负债账户
Direct liability 直接负债
Current liability 流动负债
Liability out of book 账外负债
Long…term liability 长期负债
Book debt 账面负债
Asset liability ratio 资产负债比
Owner’s equity 所有者权益
Equity account 权益账户
Stockholders’ equity 股东权益
Preferred stock equity 优先股权益
Cumulative preferred stock 积累优先股
Non…cumulative preferred stock 非积累优先股
Convertible preferred stock 可转换优先股
Participating preferred stock 参加优先股
Non…Participating preferred stock 非参加优先股
Callable preferred stock 可赎回优先股
mon stock equity 普通股权益
Total equity 权益总额
企业评价指标
Assets Liabilities Ratio 资产负债率
Quick Ratio 速动比率
Current Ratio 流动比率
P/E ratio 市盈率
Current Liabilities to Net Worth 流动负债比净资产
Total Liabilities to Net Worth 总负债比净资产
Fixed Assets to Net Worth 固定资产比净资产
Inventory Turnover Ratio 存货
Assets to Sales
Sales to Net Working Capital 销售收入比流动资金净值
Accounts Payable to Sales 应付帐款比销售收入
Return on Sales(profit Margin)
Return on Assets 资产收益率
Return on Total Assets 总资产收益率
Return on Shareholder’s Equity 股东权益收益率
Return on Investment 投资收益
Return on Net Worth(Return on Equity) 净资产收益率
收益表 INE STATEMENT
销售收入 Sales Revenue
减:销售折扣与折让 Deduct: Sales Discount & Allowance
销售收入净值 Net Sales Revenue
减:销售税金 Deduct: Tax on Sales
销售成本 Coat of Sales
销售毛利 Gross Profit from Sales
减:管理费用 Deduct: Administration Expenses
财务费用 Financial Expenses
销售利润 Profit from Sales
加:其它业务利润 Plus: Profit from Other Operations
营业利润 Operating Profits
加:投资收益 Plus: Investment Ine
营业外净收入 Non…Operating Revenue
以前年度利润调整 Adjustment of Earning of Prior Years
利润总额 Total Profits(Before Tax)
减:所得税 Deduct: Ine Tax
净利润 Net Profits
合并资产负债表 CONSOLIDATED BALANCE SHEET
资产 Assets
流动资产 Current Assets
长期应收帐款 Long…term Receivable
长期投资 Long…term Investment
固定资产 Fixed Assets
原值 Original Coat
减:累计折旧 Deduct: Accumulated Depreciation
净值 Net Worth
在建工程 Construction in…progress
其它资产 Other Assets
资产总额 Total Assets
负债和权益 Liabilities & Equity
负债 Liabilities
流动负债 Current Liabilities
长期负债 Long…term Liabilities
负债合计 Total Liabilities
少数股东权益 Minority Interests
权益 Equity
实收资本 Paid…in Capital
资本公积 Capital surplus
保留盈利 Retained Earnings
权益合计 Total Equity
负债和权益总额 Total Liabilities & Equity
BALANCE SHEET 资产负债表
ASSETS 资产
Cash and Equivalents 现金和视同现金
Accounts Receivable 应收帐款
Inventories 存货
Other Current Assets 其它流动资产
Total Current Assets 流动资产总计
Gross Prop。;Plant & Equip。 财产,场房和设备原值
Accumulated Depreciation 累计折旧
Net property; Plant & Equip。 财产,场房和设备净值
Other Assets 其它资产
Total Assets 总资产
LIABILITIES & EQUITY 负债和权益
Debt in Current Liabilities 流动负债
Accounts Payable 应付帐款
Ine Taxes Payable 应付所得税
Other Current Liabilities 其它流动负债
long…term Debt 长期负债
Deferred Taxes 递延税金
Other Liabilities 其它负债
Minority Interest 少数股东权益
Total Liabilities 总负债
Preferred Stock Equity 优先股权益
mon Stock Equity 普通股权益
Total Stockholders’ Equity 股东权益总计
Total Liabilities and Equity 负债权益总计
Economic经济的
economic analysis 经济分析
economic and technical development zone 经济技术开发区
economic base 经济基础
economic munity 经济共同体
economic cooperation zone 经济协作区
economic crisis 经济危机
economic cycle 经济周期
economic depression 经济萧条
economic efficiency 经济效益
economic entity 经济实体
economic forecast 经济预测
economic foundation 经济基础
economic growth rate 经济增长率
economic integration 经济一体化
economic miracle 经济奇迹
economic order 经济秩序
economic policy 经济政策
economic potential 经济潜力
economic prospect 经济展望
economic recovery 经济复苏
economic sanctions 经济制裁
economic situation 经济形势
economic system 经济体制,经济制度
economic value 经济价值
East Asia Economic Rim 东亚经济圈
Economics 经济学
economics of industry 工业经济学
economics of management 管理经济学
economics of scale 规模经济学
Economy 经济
closed economy 闭关自守经济
modity economy 商品经济
economy measure 经济手段
economies of scale 规模经济
market economy 市场经济
mixed economy 混合经济
planned economy 计划经济
Enterprise企业
Entrepreneur 企业家
Enterpreneurial 企业家的
enterpreneurial courage 企业家的胆略
enterpreneurial spirit 企业家精神
Enterprise 企业
backbone enterprise 骨干企业
central enterprises 中央企业
collectively…owned enterprises 集体企业
bined enterprise 联合企业
enterprise accounting 企业会计
enterprise development fund 企业发展基金
enterprise law 企业法
enterprises’ management mechanisms 企业管理机制
foreign…funded enterprises 外资企业
large and medium…size enterprises 大中型企业
local enterprises 地方企业
modern enterprise system 现代企业制度
money…lossing enterprises 亏损企业
state…owned enterprises 国有企业
township enterprises 乡镇企业
Accountant会计师
Certified Public Accountant (CPA) 注册会计师
chief accountant 总会计师
cost accountant 成本会计
certified management accountant (CMA) 注册管理会计师
certified public accountant (CPA) 注册会计师
Accounting会计,会计学
accounting classification 会计科目分类
accounting cycle 会计周期
accounting equation 会计方程式
accounting firm 会计事务所
accounting information 会计信息
accounting principles for business enterprise 企业会计原则
accounting statement 会计报表
accounting system 会计系统
accounting year 会计年度
accrual basis accounting 权责发生制会计方法记帐
cash basis accounting 现金会计方法记帐
All…purpose financial statement 通用财务报表
American Institute of Certified Public Accountants 美国注册会计师协会(AICPA)
certified copy 正式核准的副本
certified financial statement 经会计师证明的财务报表
certified invoice 证实发票
certified management accountant (CMA) 注册管理会计师
certified public accountant (CPA) 注册会计师
annual accounting 年度决算
annual audit 年度审计
annual balance sheet 年终决算表
annual budget 年度预算
annual financial report 年度财务报告
annual summary 年度汇总表
summary balance sheet 资产负债汇总表
Audit审计
annual audit 年度审计
audit certificate 审计证书
Audit Law 审计法
audit of financial statement 财务报表审计
external audit 外部审计
legally required audit 法定审计
Auditing firm 审计公司
Auditor 审计师
Account帐户,会计科目
accounting classification 会计科目分类
account balance 帐户余额
account payable 应付帐款
account receivable 应收帐款
accumulation account 累积帐户
assets account 资产帐户
bank account 银行帐户
capital account 资本帐户
cash account 现金帐户
checking account 支票帐户
clearing account 清算帐户,结算帐户
mission account 佣金帐户
cost account 成本帐户
deposit account 存款帐户
doubtful account 可疑帐户
equity account 股本帐户
expenses account 开支帐户
foreign currency account 外汇帐户
frozen account 冻结帐户
group account 集团帐户
inventory account 存货帐户
investment account 投资帐户
journal account 日记帐
ledger account 分类帐帐户
liability account 负债帐户
overdrawn account 透支帐户
property account 财产帐户
savings account 储蓄帐户
accrued expenses payable 应计未付费用
accrued ine 应计收入
accrued interest on bonds 应计债券利息
accrued interest on investment 应计投资利?