现金流入量：cash inflows
现金流出量：cash outflows
营业净现金流：net operating cash flow, NOCF
财务报表：financial statements
资产负债表：balance sheet
损益表：income statement
现金流量表：statement of cash flows
会计期间：accounting period
会计准则：accounting standards
会计原则：accounting principles
谨慎性原则：conservatism principle
配比原则：matching principle
年度报告：annual report
股东权益：shareholders’equity
净资产：net asset value
流动资产：current assets
非流动资产：noncurrent assets
长期负债：long-time liabilities
流动负债：current liabilities
非流动负债：noncurrent liabilities
现金及现金等价物：cash and chsh equivalent
有价证券：markettable securities
商业票据：commercial paper
应收账款：accounting receivable
坏账准备：allowance for doubtful accounts
成本与市价孰低：lower-of-cost-or-market
原材料存货：raw materials inventory
在产品存货：work in process inventory
产成品存货：finished goods inventory
先进先出法：first-in，first-out method； FIFO
后进后出法：last-in，last-out method；LIFO
平均成本法：average cost method
预付账款：prepaid expenses
资本性资产：capital assets
有形资产：tangible assets
无形资产：intangible assets
历史成本：historical cost
重置成本：replacement cost
重置成本法：replacement cost principle
商誉：good-will
应付票据：notes payable
应付账款：accouting payable
应计费用：accrued expenses
应付工资：wages payable
应付税金：taxes payable
递延税金：deferred taxes
净利润：net profit
税后利润：earnings after tax；EAT
销货成本：cost of goods sold，COGS
销售成本：cost of sales
毛利：gross profit
间接费用：overhead expenses
销售费用：selling expenses
管理费用：general and administrative expenses
息税前收益：earning before interest and tax，EBIT
净利息费用：net interest expenses
税前收益：earnings before tax，EBT
所得税费用：income tax expenses
税后利润：earnings after tax，EAT
净收益：bottom line
赤字：in the red
盈利：in the black
现金股利：cash dividend
留存收益：retained earnings
