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📑 会计与财务报表核心词汇速查表

类别 (Category)	English (英文)	中文 (中文翻译)
Business Roles (企业角色)	Owner-Managers	业主兼经理人
	Creditors	债权人
	Investors	投资者
	Manufacturers	制造商
Accounting System (会计系统)	Accounting system	会计系统
	Financial accounting	财务会计
	Managerial accounting	管理会计
Financial Statements (财务报表)	Income statement	利润表
	Balance sheet	资产负债表
	Statement of cash flows	现金流量表
	Statement of retained earnings	留存收益表
	Accounting equation	会计恒等式
Assets (资产)	Cash	现金
	Accounts receivable	应收账款
	Inventories	存货
	Plant and equipment	厂房与设备
	Land	土地
Liabilities (负债)	Accounts payable	应付账款
	Notes payable	应付票据
Equity (股东权益)	Contributed capital	实收资本
	Retained earnings	留存收益
Financial Analysis (财务分析)	Ratio analysis	比率分析
	Liquidity	流动性
	Solvency	偿债能力
	Profitability	盈利能力
	Depreciation	折旧
	Fair value	公允价值
	Off-balance-sheet financing	表外融资
Dividend & Growth (股利与增长)	Dividend policy	股利政策
	Plowback ratio	留存比率
	Gordon Growth Model	戈登增长模型

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