（12）財(cái)務(wù)狀況變動(dòng)表
財(cái)務(wù)狀況變動(dòng)表中的現(xiàn)金基礎(chǔ) SCFP.Cash Basis
（現(xiàn)金流量表）
財(cái)務(wù)狀況變動(dòng)表中的營(yíng)運(yùn)資金基礎(chǔ) SCFP.Working Capital Basis
（資金來(lái)源與運(yùn)用表）
營(yíng)運(yùn)資金 Working Capital
全部資源概念 All-resources concept
直接交換業(yè)務(wù) Direct exchanges
正常營(yíng)業(yè)活動(dòng) Normal operating activities
財(cái)務(wù)活動(dòng) Financing activities
投資活動(dòng) Investing activities
（13）財(cái)務(wù)報(bào)表分析
財(cái)務(wù)報(bào)表分析 Analysis of financial statements
比較財(cái)務(wù)報(bào)表 Comparative financial statements
趨勢(shì)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
價(jià)益比 Price-earnings ratio
普通股每股帳面價(jià)值 Book value per share of common stock
資本報(bào)酬率 Return on investment
總資產(chǎn)報(bào)酬率 Return on total asset
債券 收益率 Yield rate on bonds
已獲 利息 倍數(shù) Number of times interest earned
債券比率 Debt ratio
優(yōu)先股收益率 Yield rate on preferred stock
營(yíng)運(yùn)資本 Working Capital
周轉(zhuǎn) Turnover
存貨周轉(zhuǎn)率 Inventory turnover
應(yīng)收帳款周轉(zhuǎn)率 Accounts receivable turnover
流動(dòng)比率 Current ratio
速動(dòng)比率 Quick ratio
酸性試驗(yàn)比率 Acid test ratio
財(cái)務(wù)狀況變動(dòng)表中的現(xiàn)金基礎(chǔ) SCFP.Cash Basis
（現(xiàn)金流量表）
財(cái)務(wù)狀況變動(dòng)表中的營(yíng)運(yùn)資金基礎(chǔ) SCFP.Working Capital Basis
（資金來(lái)源與運(yùn)用表）
營(yíng)運(yùn)資金 Working Capital
全部資源概念 All-resources concept
直接交換業(yè)務(wù) Direct exchanges
正常營(yíng)業(yè)活動(dòng) Normal operating activities
財(cái)務(wù)活動(dòng) Financing activities
投資活動(dòng) Investing activities
（13）財(cái)務(wù)報(bào)表分析
財(cái)務(wù)報(bào)表分析 Analysis of financial statements
比較財(cái)務(wù)報(bào)表 Comparative financial statements
趨勢(shì)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
價(jià)益比 Price-earnings ratio
普通股每股帳面價(jià)值 Book value per share of common stock
資本報(bào)酬率 Return on investment
總資產(chǎn)報(bào)酬率 Return on total asset
債券 收益率 Yield rate on bonds
已獲 利息 倍數(shù) Number of times interest earned
債券比率 Debt ratio
優(yōu)先股收益率 Yield rate on preferred stock
營(yíng)運(yùn)資本 Working Capital
周轉(zhuǎn) Turnover
存貨周轉(zhuǎn)率 Inventory turnover
應(yīng)收帳款周轉(zhuǎn)率 Accounts receivable turnover
流動(dòng)比率 Current ratio
速動(dòng)比率 Quick ratio
酸性試驗(yàn)比率 Acid test ratio