一、财务报表
财务报表 Financial Statement
资产负债表 Balance Sheet
收益表 Income Statement
帐户式 Account Form
报告式 Report Form
编制(报表) Prepare
工作底稿 Worksheet
多步式 Multi-step
单步式 Single-step
二、财务状况变动表
财务状况变动表中的现金基础 SCFP.Cash Basis
(现金流量表)
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
(资金来源与运用表)
营运资金 Working Capital
全部资源概念 All-resources concept
直接交换业务 Direct exchanges
正常营业活动 Normal operating activities
财务活动 Financing activities
投资活动 Investing activities
三、财务报表分析
财务报表分析 Analysis of financial statements
比较财务报表 Comparative financial statements
趋势百分比 Trend percentage
比率 Ratios
普通股每股收益 Earnings per share of common stock
股利收益率 Dividend yield ratio
价益比 Price-earnings ratio
普通股每股帐面价值 Book value per share of common stock
资本报酬率 Return on investment
总资产报酬率 Return on total asset
债券收益率 Yield rate on bonds
已获利息倍数 Number of times interest earned
债券比率 Debt ratio
优先股收益率 Yield rate on preferred stock
营运资本 Working Capital
周转 Turnover
存货周转率 Inventory turnover
应收帐款周转率 Accounts receivable turnover
流动比率 Current ratio
速动比率 Quick ratio
酸性试验比率 Acid test ratio
四、合并财务报表
合并财务报表 Consolidated financial statements
吸收合并 Merger
创立合并 Consolidation
控股公司 Parent company
附属公司 Subsidiary company
少数股权 Minority interest
权益联营合并 Pooling of interest
购买合并 Combination by purchase
权益法 Equity method
成本法 Cost method