财务报表相关词汇.docxVIP

财务报表相关词汇 比率 Ratios 吸收合并 Merger 合并财务报表 Consolidated financial statements 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 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