熟知英語的財務術語是打倒ACCA的基礎之基礎哦，下面是高頓網(wǎng)校小編整理的中英對照之財務報表分析篇：
　　財務報表分析
　　財務報表分析 Analysis of financial statements
　　比較財務報表 Comparative financial statements
　　趨勢百分比 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
　　價益比 Price-earnings ratio
　　普通股每股帳面價值 Book value per share of common stock
　　資本報酬率 Return on investment
　　總資產(chǎn)報酬率 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
　　營運資本 Working Capital
　　周轉 Turnover
　　存貨周轉率 Inventory turnover
　　應收帳款周轉率 Accounts receivable turnover
　　流動比率 Current ratio
　　速動比率 Quick ratio
　　酸性試驗比率 Acid test ratio