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1、actual cost 实际成本anticipated cost method 预期成本法average cost 平均成本borrowing- cost 借债成本carrying cost 维持成本cost account 成本帐户cost accounting 成本会计cost allocation 成本分摊cost analysis 成本分析cost and benefit analysis 成本收益分析cost approach to fair market value 求得公平市场价值的成本法cost control 成本控制cost distribution 成本分摊cost fr
2、ee 免费cost method 成本法cost objective 成本目标cost of capital 资金成本cost of investment 投资成本cost of management 管理费cost of marketing 营销成本cost of replacement 重置成本法cost of reproduction less depreciation 重置成本减折旧cost of sales 销售成本cost-benefit analysis 成本收益分析cost-effectiveness 成本效益cost-of-living index 生活费指数cost plu
3、s 成本加价 indirect cost 间接成本marginal cost 边际成本material cost 材料成本opportunity cost 机会成本ordering cost 订货成本sunk costs 沉没成本variable costs 变动成本current assets 流动资产current account balance sheet 流动资产负债表current account deposits 活期帐户存款current asset losses in suspense 待处理流动资产损失current debt ratio 流动负债比率current fund
4、 employed per 100 Yuan ofsales revenue 每百元销售收入占用流动资金current fund employment rate 流动资金占有率current fund loan 流动资金借款current fund turnover days 流动资金周转天数current intangibles 无形流动资产current liability 流动负债current maturity of long term debt 本年内到期的长期负债current-noncurrent method 对国外业务按现行汇率折合算法current ratio 流动比率cu
5、rrent surplus 本期盈余current tangible assets 有形流动资产current term net loss 本期净损失current term net profit or loss 本期净损益current assets 流动资产current account balance sheet 流动资产负债表current account deposits 活期帐户存款current asset losses in suspense 待处理流动资产损失current debt ratio 流动负债比率current fund employed per 100 Yuan
6、 ofsales revenue 每百元销售收入占用流动资金current fund employment rate 流动资金占有率current fund loan 流动资金借款current fund turnover days 流动资金周转天数current intangibles 无形流动资产current liability 流动负债current maturity of long term debt 本年内到期的长期负债current-noncurrent method 对国外业务按现行汇率折合算法current ratio 流动比率current surplus 本期盈余curr
7、ent tangible assets 有形流动资产current term net loss 本期净损失current term net profit or loss 本期净损益Earning 收益，收入，工资accumulated earnings 积累收益annual earnings 年收益earning assets 盈利资产earning capacity 盈利能力earning of capital 资本收益earnings after tax 税后收益earnings before interest and income tax (EBIT) 税前收益earnings per
8、share (EPS) 每股平均收益earnings rate 收益率earnings ratio 收益率earnings target 收益目标gross earnings 毛利，毛收益real earnings 实际收益 retained earnings 留存收益Fixed 固定的fixed assets accounting 固定资产核算 fixed assets cost 固定资产成本fixed assets depreciation rate 固定资产折旧率fixed assets investment 固定资产投资fixed assets losses in suspense 待
9、处理固定资产损失fixed assets ratio 固定资产比率fixed deposit 定期存款fixed exchange rate 固定汇率fixed mortgage 定期抵押，固定抵押fixed transfer price 固定转让价格investment in fixed assets 固定资产投资Floating 流动的floating assets 流动资产floating debt 短期债务，流动负债floating exchange rate 浮动汇率floating liability 流动负债floating rate of interest 浮动利率Flow 流
10、动，流量flow of funds analysis 资金流转分析Income 收入，收益gross income 收入总额income account 收益帐户income approach to fair market value 求得市场公平价格的收益法income before tax 税前收入income from investments 投资收益income gap 收入差距income property 收益财产income statement 收益表income tax law 所得税法income tax return 所得税申报表income to net worth ra
11、tio 净值收益率Property财产，所有权property account 财产帐户property accounting 财产会计property and assets 财产与资产property damage 财产损失property in land 土地所有权property income 财产收入property rights 产权property rights transfer agency 产权转让机构（产权交易所）property tax 财产税 Proprietary 所有人的，财产权proprietary interest 业组权益proprietary lease 产权
12、租赁Proprietor 业主Proprietorial right 所有权Proprietorship 业主权，独资，一人拥有全部财产的业主Asset资产asset account 资产帐户asset depreciation range 资产折旧幅度asset disposal 资产处置asset holdings 资产持有量asset inventory shorts 资产盘亏asset inventory surplus 资产盘盈asset liability ratio 资产负债比率asset retirement 资产报废asset revaluation 资产重估Assets +
13、 Liability = Owners Equity 资产加负债等于所有者权益assets change statement 资产变动表assets disposal 资产处置assets management 资产管理assets out of accounts 帐外资产assets structure 资产结构assets turnover ratio 资产周转比率capital assets 资本资产current assets 流动资产earning assets 有收益的资产fixed assets 固定资产fixed assets inventory shorts 固定资产盘亏fi
14、xed assets inventory surplus 固定资产盘盈fixed tangible assets 固定有形资产gross assets 总资产net current assets 流动资产净值net value of fixed assets 固定资产净值non-ledger assets 帐外资产non-productive assets 非生产性资产original value of fixed assets 固定资产原值physical assets 实物资产pledged assets 抵押资产 productive assets 生产性资产return on asse
15、ts 资产收益 available assets 可用资产Liability负债，债务current liability 短期负债direct liability 直接债务fixed liability 长期负债liability account 负债帐户liability dividend 债务股利liability out of book 帐外负债Equity权益，股本，资产净值equity account 权益帐户equity capital 自有资本，股权资本equity capital transaction 产权资本转让equity capital turnover 产权资本周转率equity earnings 参股收益，股本盈利equity financing 产权筹资equity investment 股本投资equity market 权益市场equity ownership 资本所有权equity security 股
