一、财务状况变动表 财务状况变动表中的现金基础scfp.cashbas** (现金流量表) 财务状况变动表中的营运资金基础scfp.wo**ngcapital bas** (资金来源与运用表) 营运资金wo**ng capital 全部资源概念all-resources concept 直接交换业务direct exchanges 正常营业活动normal operating activities 财务活动financing activities 投资活动investing activities 二、财务报表分析 财务报表分析analys** 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wo**ng 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quic 20210311
inflationary spiral 螺上升的通货膨胀 neutrality of the central bank 中央银行的中立性 counter-inflation policy 反通货膨胀对策 open market policy 公开市场政策 deficit-covering finance 赤字财政 f**cal and monetary policy 财政金融政策 ha...