帅气的高顿网校小编为各位ACCA学员整理了财务术语的中英对照大全,以下是财务报表分析篇:
        财务报表分析
  财务报表分析 Analysis of financial statements
  比较财务报表 Comparative financial statements
  趋势百分比 Trend percentage
  比率 Ratios
  普通股每股收益 Earnings per share of common stock
  股利收益率 Dividend yield ratio
  价益比 Price-earnings ratio
  普通股每股帐面价值 Book value per share of common stock
  资本报酬率 Return on investment
  总资产报酬率 Return on total asset
  债券收益率 Yield rate on bonds
  已获利息倍数 Number of times interest earned
  债券比率 Debt ratio
  优先股收益率 Yield rate on preferred stock
  营运资本 Working Capital
  周转 Turnover
  存货周转率 Inventory turnover
  应收帐款周转率 Accounts receivable turnover
  流动比率 Current ratio
  速动比率 Quick ratio
  酸性试验比率 Acid test ratio