财务名词： 流动比率：Current ratio 速动比率：Acid-test ratio 资产负债率： Debt-to-asset ratio 总负债—权益比率：Total debt to equity 长期负债—权益比率：Long-term debt to equity 利息保障倍数：Times interest earned 资产经营利润率：ROA：…… 权益资本报酬率：ROE：…… 经营活动投入资本报酬率：ROIC：…… 毛利率： Gross profit margin 净利率：Net profit margin 存货周转率：Inventory turnover 资产周转率：Total asset turnover 应收账款：Accounts Receivables 应付账款：Accounts payable 存货：Inventory 递延所得税资产：Deferred tax assets 递延所得税负债：Deferred tax liabilities 商誉：Goodwill 未分配利润：Undistributed profit 净利润：Net income 毛利润：Gross profit 营运资本：Working Capital 经营租赁和融资租赁: operating leases and capital lease 本文来源：https://www.wddqw.com/doc/6be7c58da21614791611287d.html