会计英语词汇,会计英语词汇app

　　1) 基本要素与报表（10）

　　1. Asset 资产

　　- 报表：Balance Sheet

　　- 例句：Total assets increased by 8% YoY driven by higher cash and receivables.

　　2. Liability 负债

　　- 报表：Balance Sheet

　　- 例句：Current liabilities include trade payables and accrued expenses.

　　3. Equity 权益

　　- 报表：Balance Sheet / Statement of Changes in Equity

　　- 例句：Shareholders’ equity grew due to retained earnings and share issuance.

　　4. Revenue 收入

　　- 报表：Income Statement

　　- 例句：Revenue rose 12% primarily from volume growth in Asia.

　　5. Expense 费用

　　- 报表：Income Statement

　　- 例句：Selling and administrative expenses were well controlled.

　　6. Profit / Net income 利润/净利润

　　- 报表：Income Statement

　　- 例句：Net income margin improved to 11% from 9%.

　　7. Cash flow 现金流

　　- 报表：Cash Flow Statement

　　- 例句：Operating cash flow remained strong at $240 million.

　　8. Profitability 盈利能力

　　- 分析：Ratio analysis

　　- 例句：We expect profitability to benefit from cost synergies.

　　9. Liquidity 流动性

　　- 分析：Short-term solvency

　　- 例句：Liquidity remains adequate to cover short-term obligations.

　　10. Solvency 偿债能力

　　- 分析：Long-term risk

　　- 例句：The debt-to-equity ratio signals improved solvency.