市盈率 Price/ earnings ratio
公司估价 The valuation of components
联营公司 Associated companies
共同比财务报表 Common-size financial statements
物质资源 Physical resources
会计原则 Accounting principles
会计方法 Accounting methods
权责发生制 Accrual accounting
实际利率 Effective rate of finance charge
平均未付资本余额 Average balance of capital outstanding
资本偿还 Capital repayment
精确法 Actuarial method
递延收益 Deferred income
分期支付 Installment
未实现利润准备 Provision for unrealized profit
应收租购款帐户 Hire purchase debtors account
重新获得帐户 Repossessions account
