帥氣的高頓網(wǎng)校小編為各位ACCA學(xué)員整理了財(cái)務(wù)術(shù)語(yǔ)的中英對(duì)照大全，以下是財(cái)務(wù)報(bào)表分析篇：
        財(cái)務(wù)報(bào)表分析
　　財(cái)務(wù)報(bào)表分析 Analysis of financial statements
　　比較財(cái)務(wù)報(bào)表 Comparative financial statements
　　趨勢(shì)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
　　價(jià)益比 Price-earnings ratio
　　普通股每股帳面價(jià)值 Book value per share of common stock
　　資本報(bào)酬率 Return on investment
　　總資產(chǎn)報(bào)酬率 Return on total asset
　　債券收益率 Yield rate on bonds
　　已獲利息倍數(shù) Number of times interest earned
　　債券比率 Debt ratio
　　優(yōu)先股收益率 Yield rate on preferred stock
　　營(yíng)運(yùn)資本 Working Capital
　　周轉(zhuǎn) Turnover
　　存貨周轉(zhuǎn)率 Inventory turnover
　　應(yīng)收帳款周轉(zhuǎn)率 Accounts receivable turnover
　　流動(dòng)比率 Current ratio
　　速動(dòng)比率 Quick ratio
　　酸性試驗(yàn)比率 Acid test ratio