资产负债表

account current

往来帐

account classification 帐户分类 | account current 往来帐 | account form of balance sheet 帐户式资产负债表

account flow chart

会计流程图解

account days 结算日期 | account flow chart 会计流程图解 | account form balance sheet 帐户式资产负债表

account flow chart

会计'旋程图解/会计流程图

75,"account distribution memorandum "," 帐户分配通知单" | 76,"account flow chart ","会计'旋程图解/会计流程图" | 77,"account form balance sheet "," 帐户式资产负债表"

Owner's equity

业主权益

该表通常划分成两方,左方为资产(assets),右方为负债(liabilities)和业主权益(owner's equity),两方的总计金额必须平衡. 企业编制资产负债表的目的,在于显示企业在某一特定时日的财务状况,通常皆于年底或按月、按季加以编制.

Profitability ratios

盈利比率

盈利比率(Profitability Ratios) 7.销售利润率(ROS) =净利润/销售收入 30,000美元/45,000美元=0.6667=67% "利润率"的计算较为容易. 投资分析人员也常用来计算资产负债表和利润表中每一部分的回报率. 另一常用到的比率是资产利润率(Return of assets,

Working Capital,Current Ratio and Quick Ratio

营运资本、流动比率与速动比率

4. The Classification of Assets and Liabilities资产和负债... | Working Capital,Current Ratio and Quick Ratio营运资本、流动比率与速动比率 | 5. The Owners' Equity Section of the Balance Sheet资产负债表的业...

statement of application of fund

资金运用表

statement of affairs 资产负债结算表, 清算式资产负债表, 财产状况说明书 | statement of application of fund 资金运用表 | statement of appropriation of net income 净收入分配计算表

Revenues

收入

为了跟踪利润表,收入(Revenues)记为贷(Credits)方(右边),费用(Expenses)记在借(dEBITS)方(左边). 利润表的分类帐和资产负债表的分类帐是相互关联的. 销售收入意味着公司收到了某种有价值的东西,一种资产,换回了付出的其它价值,

accrued liability

计负债

accrued asset 应计资产 即应计收入(accrued revenue) accrued expense 应计费用 或称应计负债(accrued liability). 指已经 发生但在以后才需支付的费用. 例如应付 利息和应付工资等. 应计费用或应计负债 在资产负债表中应列为流动负债.

air turbine starter

空气涡轮起动机

statement of affairs 资产负债结算表, 清算式资产负债表, 财产状况说明书 | air turbine starter 空气涡轮起动机 | eat one's heart out 忧伤过度

of a composite function：复合函数之导数

Derivative :导数 | of a composite function :复合函数之导数 | of a constant function :常数函数之导数

enriched lake：富营养湖

LRPA Long-Range Patrol Aircraft 远程巡逻飞机 | enriched lake 富营养湖 | bang it about 决胜负 诉诸武力