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?