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
Common 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 INCOME 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 Income
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: Income 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
Income 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
Common 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 community 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