主营业务利润
[zhǔ yíng yè wù lì rùn]
Income from main operation
...非常冗杂，又由于各企业的消费工艺流程不尽相反，不同的企业依据本人的消费运营特点 主营业务利润（Income from main operation）主营业务利润也称根本业务利润（在业企业则称为产品销售利润）是指企业主营业务支出扣除主营业务本钱、主营业务税金及附加后的利...
基于56个网页-
GROSS PROFIT
会计资料网--专业提供会计资料下载/中心 ... 主营业务税金及附加 Sales Tax 二、主营业务利润（亏损以“—”填列） Gross Profit ( - means loss) 加：其他业务收入 Add: Other operating income ...
基于14个网页-
profit from principal operations
会计报表和税务常用词语中英对照 ... taxes and surcharges
主营业务税金及附加 profit(loss) from principal operations
主营业务利润 profit(loss) from other operations
其他业务利润 ...
基于10个网页-
main operating profit
利润表损益表翻译 ...
主营业务税金及附加 tax and associate charge of main operations 主营业务利润 main operating profit 加：其他业务利润 add: profit from other operations ...
基于5个网页-
Main business profitability
major business profit ratio
the rate of main operating profit to period expenses
更多收起网络短语
main operating profit
income from main operation
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主营业务利润占公司总利润的比重的高低及其稳定性还将影响公司经营业绩的稳定性，从而也影响公司的后续发展。
And the share of main business in total profit and its stability will have an impact on the stability of operating performance of a company and thus on its subsequent development.
主营业务利润是企业主管部门、股东及报表使用者关注的重要指标，其真实性是任何审计工作的重点之一。
The main business profit is an important index that department in charge, stockholder and user of the statements pay great attention to, its truthfulness is the main task of the auditing work.
因此，上市公司必须扎根主业，壮大主业，不断提高主营业务利润的比重，才能增加公司的价值和竞争能力。
A listed company, therefore, must take root in and expand its main business, and increase the share of main business profit, if its value and competitiveness is to be enhanced.
主营业务利润，又称基本业务利润，是主营业务收入减去主营业务成本和主营业务税金及附加得来的。
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感谢您的反馈，我们会尽快进行适当修改！资产负债表和损益表的财务英语术语；资产负债表是BalanceSheet；损益表是incomestatement；资产assets；流动资产：currentasset；现金cash；银行存款bankdeposit；有价证券security；应收票据notesreceivable；应收帐款accountsreceivable；减：坏帐准备allowancefor
资产负债表和损益表的财务英语术语
资产负债表是Balance Sheet
损益表是income statement
资 产assets
流动资产： current asset
银行存款 bank deposit
有价证券 security
应收票据 notes receivable
应收帐款 accounts receivable
减：坏帐准备 allowance for bad account
预付货款 prepaid cash
其它应收款 other accounts recivable
待摊费用 deferred expense
存货 inventory
减：存货变现损失准备
一年内到期的长期存款 long-term deposit in one year
其它流动资产 other current assets
流动资产合计 total current assets
长期投资: long-term investment
一年以上的投资款项 investment over 1year
固定资产：fixed assets
固定资产原价 original price
减：累计折旧 accumulated depreciation
固定资产净值 net book value
融资租入固定资产原值
减：累计折旧 accumulated depreciation
融资租入固定资产净值
固定资产清理 disposal of fixed assets
在建工程：
在建工程 construction-in-progress
无形资产：intangible assets
场地使用权 leasehold
工业产权及专有技术 franchises and patents
其它无形资产 other intangible assets
无形资产合计 total intangible assets
其它资产： other assets
开办费 setting-up
筹建期间汇兑损失 exchange loss
递延投资损失 deferred investment loss
递延税款借项 debit of deferred tax
其它递延支出 other deferred expense
待转销汇兑损失 available-for-sale exchange loss
其它资产合计 total other assets
资产总计 total assets
负债及所得者权益 liabilities and owners' equity
流动负债： current liabilities
短期借款 short-term liability
应付票据 notes payable
应付帐款 accounts payable
应付工资 salaries payable
预收货款 accrued accounts
应交税金 taxes payable
应付股利 dividends payable
应付福利费 allowance payable
其他应付款 other accounts payable
职工奖励及福利基金 bonus and allowance bond
一年内到期的长期借款 short term accounts payable
其它流动负债 other current liabilities
流动负债合计 total current liabilities
长期负债： long-term liabilities
应付公司溢价（折价）premium/discount coporate liability
中间的省略
产品销售收入 sales revenue
其中：出口产品销售收入 export goods sales revenue
减：销售折扣与折让 less:sales allowance and discounts
产品销售净额 net sales
减：产品销售成本 less: cost of goods sold
其中：出口产品销售成本 cost of exported goods sold
产品销售税金 sales tax
产品销售毛利 gross profit
减：销售费用 sales expense
管理费用 operating expense
财务费用 finance expence
其中：汇兑损失（减汇兑收益） exchange loss(less exchange gain)
利息支出（减利息收入） interest expense(less interest revenue)
产品销售利润 net sales
加：其它业务利润 add: other income
补贴收入 bonus income
加：投资收益 add: investment gains
营业外收入 extra-operating revenue
减：营业外支出 ^^^^^^^^^^expense
加：以前年度损益调整
利润总额 total income
减：所得税 less: income tax
净利润net income
流动资产 CURRENT ASSETS：
现金 Cash on hand
银行存款 Cash in bank
有价证券 Marketable securitiea
应收票据 Notes receivable
应收帐款 Accounts receivable
坏帐准备 Provision for bad debts
预付帐款 Advances to suppliers
其他应收款 Other receivables
待摊费用 Deferred and prepaid expenses
存货 Inventories
存货变现损失准备 Provision for loss on realization of inventory
一年内到期的长期债券投资 Long-term investments maturing within one year
其他流动资产 Other current assets
长期投资 Long-term in vestments
一年以上的应收款项 Receivables collectable after one year
固定资产： FIXED ASSETS:
固定资产原价 Fixed assets-cost
累计折旧 Accumulated depreciation
固定资产净值 Fixed assets-net value
固定资产清理 Disposal of fixed assets
在建工程 Construction in progress
无形资产 INTANGIBLE ASSETS:
场地使用权 Land occupancy right
工业产权及专有技术 Proprietary technology and patents
其他无形资产 Other intangibles assets
其他资产： OTHER ASSETS
开办费 Organization expenses
筹建期间汇兑损失 Exchange loss during start-up peried
递延投资损失 Deferred loss on investments
递延税款借项 Deferred taxes debit
其他递延支出 Other deferred expenses
待转销汇兑损失 Unamortized cxehange loss
流动负债 CURRENT LIABILITIES:
短期借款 Short term loans
应付票据 Notes payable
应付帐款 Accounts payable
应付工资 Accrued payroll
应交税金 Taxes payable
应付利润 Dividends payable
预收货款 Advances from customers
其他应付款 Other payables
预提费用 Accrued expenses
应付福利费 Staff and workers bonus and welfare fund
一年内到期的长期负债 Long-term liabitities due within one year
其他流动负债 Other current liabilities
长期负债 LING-TERMLIABILITIES
长期借款 Ling-term loans
应付公司债 Debentures payable
应付公司债溢价（折价） Premium(discount)on debentures payable
一年以上的应付款项 Payables due after one year
其他负债 OTHER LIABILITES
筹建期间汇兑收益 Exchange gain during start-up period
递延投资收益 Deferred gain on investments
递延税款贷项 Deferred taxes credit
其他递延贷项 Other deferred credit
待转销汇兑收益 Unamortized exchange gain
所有者权益： OWNERS' EQUITY
实收资本 Paid in capital
其中：中方投资 Including:Chinese investment
其中：外方投资 Including:Foreign investment
已归还投资 Investment returned
资本公积 Capital surplus
储备基金 Reserve fund
企业发展基金 Enterprise expansion fund
利润归还投资 Profits capitalised on return of investment
本年利润 current year profit
未分配利润 Undistributed profits
主营业务收入 Revenue from main operation
主营业务成本 Cost of main operation
主营业务税金及附加 Tax and additional duty of main operation
主营业务利润 Income from main operation
其他业务利润 Incom from other operation
营业费用 Operating expense
管理费用 General and administrative expense 财务费用 Financial expense
利息支出 Interest expense
汇兑损失 Exchange loss
营业利润 Operating Income
投资收益 Investment income
营业外收入 Non-operating income
营业外支出 Non operating expense
利润总额 Income before tax
所得税 income tax
净利润 Net income
Certificate in Internal Auditing 内部审计证书
Certificate in Management Accounting 管理会计证书
Certificate Public Accountant注册会计师
Cost accounting 成本会计
External users 外部使用者
Financial accounting 财务会计
Financial Accounting Standards Board 财务会计准则委员会
Financial forecast 财务预测
Generally accepted accounting principles 公认会计原则
General-purpose information 通用目的信息
Government Accounting Office 政府会计办公室
Income statement 损益表
Institute of Internal Auditors 内部审计师协会
Institute of Management Accountants 管理会计师协会
Integrity 整合性
Internal auditing 内部审计
Internal control structure 内部控制结构
Internal Revenue Service 国内收入署
Internal users 内部使用者
Management accounting 管理会计
Return of investment 投资回报
Return on investment 投资报酬
Securities and Exchange Commission 证券交易委员会
Statement of cash flow 现金流量表
Statement of financial position 财务状况表
Tax accounting 税务会计
Accounting equation 会计等式
Articulation 勾稽关系
Assets 资产
Business entity 企业个体
Capital stock 股本
Corporation 公司
Cost principle 成本原则
Creditor 债权人
Deflation 通货紧缩
Disclosure 批露
Expenses 费用
Financial statement 财务报表
Financial activities 筹资活动
Going-concern assumption 持续经营假设
Inflation 通货膨涨
Investing activities 投资活动
Liabilities 负债
Negative cash flow 负现金流量
Operating activities 经营活动
Owner's equity 所有者权益
Partnership 合伙企业
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　资产负债表、利润表会计专业术语中英文对照_财务管理_经管营销_专业资料。流动资产...少数股东损益 Minority interest 六、每股收益: EARNINGS PER SHARE (EPS) 基本... 　完整中英文对照资产负债表_损益表__现金流量表_财务管理_经管营销_专业资料。资产负债表中英文对照词汇完整英文版资产负债表、利润表及现金流量表 Balance Sheet ITEM... 　资产负债表、利润表空白... 暂无评价 4页 免费 英语财务三张表:资产负... ...损益类 Profit and loss 收入 Income 业务收入 OPERATING INCOME 主营业务收入 ... 　财务术语中英文对照大全_财会/金融考试_资格考试/认证_教育专区。财务术语中英文...损益表法 Income statement approach 资产负债表法 Balance sheet approach 帐龄... 　资产负债表和损益表的财... 7页 免费 英语财务三张表:资产负... 7页 免费...四类金融资产的定义 为交易而持有的金融资产或金融负债,指主要为了从价格或交易... 　中英文资产负债表和损益... 11页 免费 资产负债表和利润表的关... 2页 免费...中英文对照--利润表 2页 免费 财务报表中英文 7页 7下载券 利润表(英文) ... 　审计类财会英语审计、财务常用英文词汇 审计报告: Audit report 资产负债表:Balance Sheet 损益表:Income statement 利润分配表:Profit distribution statement &中国... 　三大会计报表:资产负债表、损益表、现金流量表中英文对照_工作总结/汇报_总结/汇报_实用文档。英文会计报表:FINANCIAL REPORT COVER 报表所属期间之期末时间点 Period... 　财务术语中英文大全_社会学_人文社科_专业资料。财务术语中英文大全 财务术语中英...损益表法 Income statement approach 资产负债表法 Balance sheet approach 帐龄...请选择栏目：
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财务管理中的概念讲解
17:32 来源：中华会计网校&& |
1. Degree of operating gearing
Operating leverage=Contribution/Profit before interest and tax (PBIT)
It measures the business risk of the company.
2. Covariance
The covariance of two shares measures the extent to which the returns of the individual shares vary in relation to each other.
Covariance ab = Sa& Sb&rab
3 . Value at Risk (VAR)
It is the minimum amount by which the value of and investment or portfolio will fall over given period of time at given level of probability. Alternatively it is defined as the maximum amount that it may lose at a given level of confidence.
4. Letter of credit
A finanl institution usually a bank which issues a letter of credit is obliged to reimburse any losses incurred up to the required credit-enhancement amount in return for a fee. A letter of credit represents a written undertaking given by a bank on behalf of an importer to pay a specified sum of money to the exporter within a certain time. In order to be entitled to the payment however, the exporter must be able to produce necessary documentation that complies with the terms stated in the letter of credit.
5. Defensive tactics
Golden parachute－Large compensation payments made to the top management of the target firm if their position are eliminated due to hostile takeover.
Poison pill－It is an attempt to make a company unattractive by giving the right to existing shareholders to buy shares at very low price.
White knights－It refers to inviting a firm that would rescue the targeted from the unwanted bidder. The white knight would act as a friendly counter-bidder.
Crown jewels－Company&s most valuable assets may be the main reason that the firm became a takeover target in the first place.
Pacman defence－It is an aggressive tactic, it is applicable for the original acquirer is a public company with diverse shareholdings. It is carried out by mounting a counter-bid for the attacker.
6. Unbundling
Divestments－It is the partial or complete sale or disposal of physical and organizational assets, the shut down of facilities and reduction in workforce in order to free funds for investment in other areas of strategic interest.
Demerger－It is the splitting up of corporate bodies into two or more separate bodies to ensure share prices reflect the true value of underlying operations.
Sell-off－It is a form of divestment involving the sale of part of a company to a third party, sually another company. Generally, cash will be received in exchange.
Spin-off－It is the creation of a new company , where the shareholders of the original company own the shares.
Carve-out－It is the creation of a new company by detaching parts of the company and selling the shares of the new company to the public.
Management buy-out－It refers to the purchase of all or part of the business by its managers 【】 责任编辑：Sarah
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