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| 基本財務(wù)知識和術(shù)語(yǔ)翻譯 | |
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發(fā)起人：eging 回復數：0 瀏覽數：5491 最后更新：2017/3/4 10:48:56 by eging |
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eging 發(fā)表于 2017/3/4 10:48:56
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基本財務(wù)知識和術(shù)語(yǔ)翻譯 基本財務(wù)知識和術(shù)語(yǔ)翻譯：
會(huì )計可分為兩類(lèi)：One is financial accounting, the other is management accounting. 一種是財務(wù)會(huì )計，另一種是管理會(huì )計。 The Generally Accepted Accounting Principles are rules adopted by the accounting profession, including some principles, such as the Principles of Cost, Objectivity, Realization, and Consistency. 《公認的會(huì )計原則》便是會(huì )計行業(yè)所遵循的規則, 包括一些原則，譬如成本原則、客觀(guān)原則、實(shí)現原則、一貫原則等。 What is E.B.I.T.D.A? Earnings Before Interest/Taxes/ Depreciation/ Amortization 1）公司流動(dòng)性 Firm liquidity Current ratio=current assets/current liabilities 流動(dòng)比例=流動(dòng)資產(chǎn)/流動(dòng)負債 Acid-test ratio=(current assets-inventories)/current liabilities 速動(dòng)比例=（流動(dòng)資產(chǎn)-庫存）/流動(dòng)負債 Average collection period=accounts receivable/daily credit sales 應收賬款平均回收期=應收賬款/每日賒銷(xiāo)額 Accounts receivable turnover=credit sales/accounts receivable 應收賬款周轉率=賒銷(xiāo)額/應收賬款 Inventory turnover=cost goods sold/inventory 存貨周轉率=銷(xiāo)售貨物成本/存貨 2）經(jīng)營(yíng)獲利能力 Operating profitability Operating income return on investment=operating income/total assets 資產(chǎn)經(jīng)營(yíng)收益率=營(yíng)業(yè)收入/總資產(chǎn) Operating profit margin=operating income/sales 經(jīng)營(yíng)利潤率=營(yíng)業(yè)收入/銷(xiāo)售收入 Total assets turnover=sales/total assets 總資產(chǎn)周轉率=銷(xiāo)售收入/總資產(chǎn) Accounts receivable turnover=credit sales/accounts receivable 應收賬款周轉率=賒銷(xiāo)額/應收賬款 Inventory turnover=cost goods sold/inventory 存貨周轉率=銷(xiāo)售貨物成本/存貨 Fixed assets turnover=sales/net fixed assets 固定資產(chǎn)周轉率=銷(xiāo)售收入/固定資產(chǎn)凈值 3) 財務(wù)決策 Finance decisions Debt ratio=total debt/total assets 負債比例=總負債/總資產(chǎn) Times interest earned=operating income/interest 收入利息倍數=經(jīng)營(yíng)收入/利息 4）權益資本收益率 Return on equity Return on equity=net income/common equity 權益資本收益率=凈收入/普通股 |
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