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actualcost实际成本anticipatedcostmethod预期成本法averagecost平均成本borrowing-cost借债成本carryingcost维持成本costaccount成本帐户costaccounting成本会计costallocation成本分摊costanalysis成本分析costandbenefitanalysis成本收益分析costapproachtofairmarketvalue求得公平市场价值的成本法costcontrol成本控制costdistribution成本分摊costfree免费costmethod成本法costobjective成本目标costofcapital资金成本costofinvestment投资成本costofmanagement管理费costofmarketing营销成本costofreplacement重置成本法costofreproductionlessdepreciation重置成本减折旧costofsales销售成本cost-benefitanalysis成本收益分析cost-effectiveness成本效益cost-of-livingindex生活费指数costplus成本加价indirectcost间接成本marginalcost边际成本materialcost材料成本opportunitycost机会成本orderingcost订货成本sunkcosts沉没成本variablecosts变动成本currentassets流动资产currentaccountbalancesheet流动资产负债表currentaccountdeposits活期帐户存款currentassetlossesinsuspense待处理流动资产损失currentdebtratio流动负债比率currentfundemployedper100Yuanofsalesrevenue每百元销售收入占用流动资金currentfundemploymentrate流动资金占有率currentfundloan流动资金借款currentfundturnoverdays流动资金周转天数currentintangibles无形流动资产currentliability流动负债currentmaturityoflongtermdebt本年内到期的长期负债current-noncurrentmethod对国外业务按现行汇率折合算法currentratio流动比率currentsurplus本期盈余currenttangibleassets有形流动资产currenttermnetloss本期净损失currenttermnetprofitorloss本期净损益currentassets流动资产currentaccountbalancesheet流动资产负债表currentaccountdeposits活期帐户存款currentassetlossesinsuspense待处理流动资产损失currentdebtratio流动负债比率currentfundemployedper100Yuanofsalesrevenue每百元销售收入占用流动资金currentfundemploymentrate流动资金占有率currentfundloan流动资金借款currentfundturnoverdays流动资金周转天数currentintangibles无形流动资产currentliability流动负债currentmaturityoflongtermdebt本年内到期的长期负债current-noncurrentmethod对国外业务按现行汇率折合算法currentratio流动比率currentsurplus本期盈余currenttangibleassets有形流动资产currenttermnetloss本期净损失currenttermnetprofitorloss本期净损益Earning收益，收入，工资accumulatedearnings积累收益annualearnings年收益earningassets盈利资产earningcapacity盈利能力earningofcapital资本收益earningsaftertax税后收益earningsbeforeinterestandincometax(EBIT)税前收益earningspershare(EPS)每股平均收益earningsrate收益率earningsratio收益率earningstarget收益目标grossearnings毛利，毛收益realearnings实际收益retainedearnings留存收益Fixed固定的fixedassetsaccounting固定资产核算fixedassetscost固定资产成本fixedassetsdepreciationrate固定资产折旧率fixedassetsinvestment固定资产投资fixedassetslossesinsuspense待处理固定资产损失fixedassetsratio固定资产比率fixeddeposit定期存款fixedexchangerate固定汇率fixedmortgage定期抵押，固定抵押fixedtransferprice固定转让价格investmentinfixedassets固定资产投资Floating流动的floatingassets流动资产floatingdebt短期债务，流动负债floatingexchangerate浮动汇率floatingliability流动负债floatingrateofinterest浮动利率Flow流动，流量flowoffundsanalysis资金流转分析Income收入，收益grossincome收入总额incomeaccount收益帐户incomeapproachtofairmarketvalue求得市场公平价格的收益法incomebeforetax税前收入incomefrominvestments投资收益incomegap收入差距incomeproperty收益财产incomestatement收益表incometaxlaw所得税法incometaxreturn所得税申报表incometonetworthratio净值收益率Property财产，所有权propertyacc...