Long-term assets 長期資產(chǎn)
Liability 負(fù)債
Liability account 負(fù)債賬戶
Direct liability 直接負(fù)債
Current liability 流動負(fù)債
Liability out of book 賬外負(fù)債
Long-term liability 長期負(fù)債
Book debt 賬面負(fù)債
Asset liability ratio 資產(chǎn)負(fù)債比
Owner’s equity 所有者權(quán)益
Equity account 權(quán)益賬戶
Stockholders’ equity 股東權(quán)益
Preferred stock equity 優(yōu)先股權(quán)益
Cumulative preferred stock 積累優(yōu)先股
Non-cumulative preferred stock 非積累優(yōu)先股
Convertible preferred stock 可轉(zhuǎn)換優(yōu)先股
Participating preferred stock 參加優(yōu)先股
Non-Participating preferred stock 非參加優(yōu)先股
Callable preferred stock 可贖回優(yōu)先股
Common stock equity 普通股權(quán)益
Total equity 權(quán)益總額
企業(yè)評價(jià)指標(biāo)
Assets Liabilities Ratio 資產(chǎn)負(fù)債率
Quick Ratio 速動比率
Current Ratio 流動比率
P/E ratio 市盈率
Current Liabilities to Net Worth 流動負(fù)債比凈資產(chǎn)
Total Liabilities to Net Worth 總負(fù)債比凈資產(chǎn)
Fixed Assets to Net Worth 固定資產(chǎn)比凈資產(chǎn)
Inventory Turnover Ratio 存貨
Assets to Sales
Sales to Net Working Capital 銷售收入比流動資金凈值
Accounts Payable to Sales 應(yīng)付帳款比銷售收入
Return on Sales(profit Margin)
Return on Assets 資產(chǎn)收益率
Return on Total Assets 總資產(chǎn)收益率
Return on Shareholder’s Equity 股東權(quán)益收益率
Return on Investment 投資收益
Return on Net Worth(Return on Equity) 凈資產(chǎn)收益率
收益表 INCOME STATEMENT
銷售收入 Sales Revenue
減：銷售折扣與折讓 Deduct: Sales Discount & Allowance
銷售收入凈值 Net Sales Revenue
減：銷售稅金 Deduct: Tax on Sales
銷售成本 Coat of Sales
銷售毛利 Gross Profit from Sales
減：管理費(fèi)用 Deduct: Administration Expenses
財(cái)務(wù)費(fèi)用 Financial Expenses
銷售利潤 Profit from Sales
加：其它業(yè)務(wù)利潤 Plus: Profit from Other Operations
營業(yè)利潤 Operating Profits
加：投資收益 Plus: Investment Income
營業(yè)外凈收入 Non-Operating Revenue
以前年度利潤調(diào)整 Adjustment of Earning of Prior Years
利潤總額 Total Profits(Before Tax)
減：所得稅 Deduct: Income Tax
凈利潤 Net Profits
合并資產(chǎn)負(fù)債表 CONSOLIDATED BALANCE SHEET
資產(chǎn) Assets
流動資產(chǎn) Current Assets
長期應(yīng)收帳款 Long-term Receivable
長期投資 Long-term Investment
固定資產(chǎn) Fixed Assets
原值 Original Coat
減：累計(jì)折舊 Deduct: Accumulated Depreciation
凈值 Net Worth
在建工程 Construction in-progress
其它資產(chǎn) Other Assets
資產(chǎn)總額 Total Assets
負(fù)債和權(quán)益 Liabilities & Equity
負(fù)債 Liabilities
流動負(fù)債 Current Liabilities
長期負(fù)債 Long-term Liabilities
負(fù)債合計(jì) Total Liabilities
少數(shù)股東權(quán)益 Minority Interests
權(quán)益 Equity
實(shí)收資本 Paid-in Capital
資本公積 Capital surplus
保留盈利 Retained Earnings
權(quán)益合計(jì) Total Equity
負(fù)債和權(quán)益總額 Total Liabilities & Equity
BALANCE SHEET 資產(chǎn)負(fù)債表
ASSETS 資產(chǎn)
Cash and Equivalents 現(xiàn)金和視同現(xiàn)金
Accounts Receivable 應(yīng)收帳款
Inventories 存貨
Other Current Assets 其它流動資產(chǎn)
Total Current Assets 流動資產(chǎn)總計(jì)
Gross Prop.,Plant & Equip. 財(cái)產(chǎn)，場房和設(shè)備原值
Accumulated Depreciation 累計(jì)折舊
Net property, Plant & Equip. 財(cái)產(chǎn)，場房和設(shè)備凈值
Other Assets 其它資產(chǎn)
Total Assets 總資產(chǎn)
LIABILITIES & EQUITY 負(fù)債和權(quán)益
Debt in Current Liabilities 流動負(fù)債
Accounts Payable 應(yīng)付帳款
Income Taxes Payable 應(yīng)付所得稅
Other Current Liabilities 其它流動負(fù)債
long-term Debt 長期負(fù)債
Deferred Taxes 遞延稅金
Other Liabilities 其它負(fù)債
Minority Interest 少數(shù)股東權(quán)益
Liability 負(fù)債
Liability account 負(fù)債賬戶
Direct liability 直接負(fù)債
Current liability 流動負(fù)債
Liability out of book 賬外負(fù)債
Long-term liability 長期負(fù)債
Book debt 賬面負(fù)債
Asset liability ratio 資產(chǎn)負(fù)債比
Owner’s equity 所有者權(quán)益
Equity account 權(quán)益賬戶
Stockholders’ equity 股東權(quán)益
Preferred stock equity 優(yōu)先股權(quán)益
Cumulative preferred stock 積累優(yōu)先股
Non-cumulative preferred stock 非積累優(yōu)先股
Convertible preferred stock 可轉(zhuǎn)換優(yōu)先股
Participating preferred stock 參加優(yōu)先股
Non-Participating preferred stock 非參加優(yōu)先股
Callable preferred stock 可贖回優(yōu)先股
Common stock equity 普通股權(quán)益
Total equity 權(quán)益總額
企業(yè)評價(jià)指標(biāo)
Assets Liabilities Ratio 資產(chǎn)負(fù)債率
Quick Ratio 速動比率
Current Ratio 流動比率
P/E ratio 市盈率
Current Liabilities to Net Worth 流動負(fù)債比凈資產(chǎn)
Total Liabilities to Net Worth 總負(fù)債比凈資產(chǎn)
Fixed Assets to Net Worth 固定資產(chǎn)比凈資產(chǎn)
Inventory Turnover Ratio 存貨
Assets to Sales
Sales to Net Working Capital 銷售收入比流動資金凈值
Accounts Payable to Sales 應(yīng)付帳款比銷售收入
Return on Sales(profit Margin)
Return on Assets 資產(chǎn)收益率
Return on Total Assets 總資產(chǎn)收益率
Return on Shareholder’s Equity 股東權(quán)益收益率
Return on Investment 投資收益
Return on Net Worth(Return on Equity) 凈資產(chǎn)收益率
收益表 INCOME STATEMENT
銷售收入 Sales Revenue
減：銷售折扣與折讓 Deduct: Sales Discount & Allowance
銷售收入凈值 Net Sales Revenue
減：銷售稅金 Deduct: Tax on Sales
銷售成本 Coat of Sales
銷售毛利 Gross Profit from Sales
減：管理費(fèi)用 Deduct: Administration Expenses
財(cái)務(wù)費(fèi)用 Financial Expenses
銷售利潤 Profit from Sales
加：其它業(yè)務(wù)利潤 Plus: Profit from Other Operations
營業(yè)利潤 Operating Profits
加：投資收益 Plus: Investment Income
營業(yè)外凈收入 Non-Operating Revenue
以前年度利潤調(diào)整 Adjustment of Earning of Prior Years
利潤總額 Total Profits(Before Tax)
減：所得稅 Deduct: Income Tax
凈利潤 Net Profits
合并資產(chǎn)負(fù)債表 CONSOLIDATED BALANCE SHEET
資產(chǎn) Assets
流動資產(chǎn) Current Assets
長期應(yīng)收帳款 Long-term Receivable
長期投資 Long-term Investment
固定資產(chǎn) Fixed Assets
原值 Original Coat
減：累計(jì)折舊 Deduct: Accumulated Depreciation
凈值 Net Worth
在建工程 Construction in-progress
其它資產(chǎn) Other Assets
資產(chǎn)總額 Total Assets
負(fù)債和權(quán)益 Liabilities & Equity
負(fù)債 Liabilities
流動負(fù)債 Current Liabilities
長期負(fù)債 Long-term Liabilities
負(fù)債合計(jì) Total Liabilities
少數(shù)股東權(quán)益 Minority Interests
權(quán)益 Equity
實(shí)收資本 Paid-in Capital
資本公積 Capital surplus
保留盈利 Retained Earnings
權(quán)益合計(jì) Total Equity
負(fù)債和權(quán)益總額 Total Liabilities & Equity
BALANCE SHEET 資產(chǎn)負(fù)債表
ASSETS 資產(chǎn)
Cash and Equivalents 現(xiàn)金和視同現(xiàn)金
Accounts Receivable 應(yīng)收帳款
Inventories 存貨
Other Current Assets 其它流動資產(chǎn)
Total Current Assets 流動資產(chǎn)總計(jì)
Gross Prop.,Plant & Equip. 財(cái)產(chǎn)，場房和設(shè)備原值
Accumulated Depreciation 累計(jì)折舊
Net property, Plant & Equip. 財(cái)產(chǎn)，場房和設(shè)備凈值
Other Assets 其它資產(chǎn)
Total Assets 總資產(chǎn)
LIABILITIES & EQUITY 負(fù)債和權(quán)益
Debt in Current Liabilities 流動負(fù)債
Accounts Payable 應(yīng)付帳款
Income Taxes Payable 應(yīng)付所得稅
Other Current Liabilities 其它流動負(fù)債
long-term Debt 長期負(fù)債
Deferred Taxes 遞延稅金
Other Liabilities 其它負(fù)債
Minority Interest 少數(shù)股東權(quán)益