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企業(yè)財(cái)務(wù)詞匯
隨著中國(guó)企業(yè)的資產(chǎn)重組和股份制改革，財(cái)務(wù)管理成為企業(yè)管理的核心部分。目前我國(guó)通用的一些財(cái)務(wù)指標(biāo)和財(cái)務(wù)工具都是從國(guó)外借鑒來(lái)的。在財(cái)務(wù)管理方面，經(jīng)濟(jì)發(fā)達(dá)國(guó)家有著許多先進(jìn)的經(jīng)驗(yàn)和成熟的做法。
目前，中國(guó)的財(cái)務(wù)制度和財(cái)務(wù)規(guī)則逐步和國(guó)際接軌。上市的股份公司定期要向股民宣布公司的財(cái)務(wù)狀況，例如資產(chǎn)負(fù)債表、現(xiàn)金流量表、損益表、資產(chǎn)負(fù)債率、內(nèi)部收益率、投資收益率等。一般的有限責(zé)任公司在財(cái)務(wù)管理上也都遵循標(biāo)準(zhǔn)的財(cái)務(wù)規(guī)則。
中國(guó)從八十年代初，恢復(fù)注冊(cè)會(huì)計(jì)師行業(yè)，現(xiàn)在已經(jīng)從恢復(fù)重建階段過(guò)度到了發(fā)展完善階段。注冊(cè)會(huì)計(jì)師在經(jīng)濟(jì)中發(fā)揮了越來(lái)越重要的作用，被喻為“經(jīng)濟(jì)警察”。擁有注冊(cè)會(huì)計(jì)師證書(shū)的人才得到企業(yè)的重視和青睞，也成為各大公司在人才市場(chǎng)上爭(zhēng)奪的焦點(diǎn)。因此，擁有注冊(cè)會(huì)計(jì)師資格證書(shū)的人能夠取得較高的職位和得到較高的薪水。
但是中國(guó)的財(cái)務(wù)管理同國(guó)外相比也有許多不同的地方。例如在會(huì)計(jì)科目管理方面，中國(guó)的會(huì)計(jì)科目相對(duì)固定，相似的帳目會(huì)歸為同一會(huì)計(jì)科目。而在國(guó)外的會(huì)計(jì)科目則數(shù)量眾多，分類(lèi)很細(xì)。
在同國(guó)外進(jìn)行商務(wù)交流時(shí)，了解對(duì)方國(guó)家的有關(guān)財(cái)務(wù)規(guī)則是商務(wù)合作得以順利進(jìn)行的關(guān)鍵。財(cái)務(wù)狀況的反應(yīng)形式要根據(jù)不同國(guó)家的有關(guān)規(guī)定進(jìn)行適應(yīng)和修改。
英：
Assets
Anything having commercial or exchange value that is owned by a
business, institution, or individual. Includes people, land, buildings,
equipment, cash, stocks and bonds, and others.
Liabilities
Claim on the assets of a company or individual (excluding ownership equity).
P&L
Profit and Loss statement is a summary of the revenues, costs and
expenses of a company during an accounting period (also called
income statement). Together with the balance sheet as of the end of
the accounting period, it constitutes a company’s financial statement.
Budget
Estimate of revenue and expenditure for a specified period. There
are many kinds, such as: Cash budget (shows cash flow), Expense
budget (shows projected expenditures) and Capital budget (shows
anticipated capital outlays).
Market capitalization
Value of a corporation as determined by the market price of its’
issued and outstanding common stock. Investors often use market
capitalization as one investment criteria. The term also helps to
indicate how investors value a company’s future prospects.
Cash flow
Analysis
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