Finance and Accounting Report 財務會計報告

財務和會計
-管理資產和投資
-負債和股東資本
-考核財務計劃、財務控制和財務成績

年度財務報告 annual financial report
-資產負債表 -反映盈餘和虧損
 -- capital, liability,
-損益表 losses and gains （利潤表 profit report、收益表earnings report）-反映經營效果和投資效率
   -- income, expenses, profit
-財務狀況變動表 -流動資金的來源、運用和增減


conform to 接軌
liability負債
examine assess 考核
losses and gains 損益
gains 盈餘
shareholder 股東
earnings 收益
current assets 現有資產
current liabilities  現有負債
net profit  淨利潤
business profit 經營利潤
investment income 投資收益
net income 淨收益
shareholders' s equity 股東權益
cash and equivalent 現金及等價物
total assets 縂資產
total income 縂收益
income per share 每股收益
average income 平均收益
capital 資本
tax 稅金
commission 佣金
insurance premium 保費
income tax 所得稅
earnings before tax 稅前收入
investment income 投資收入
fixed asset 固定資產
accounts payable 應付款
accounts receivable應收款