| compound interest method |
复利法 |
| renewal and modernization fund |
更新改造基金 |
| cost effectiveness(CE) |
费用有效度 |
| non-business assets |
非经营性资产 |
| risk prevention |
风险防范 |
| return rate of risk compensation |
风险补偿收益率 |
| Dupond equality |
杜邦等式 |
| Dupont analysis method |
杜邦分析法 |
| circulating rate of inventory |
存货周转率 |
| disposal price |
处理价格 |
| future apportion of overhaul cost |
大修理费待摊 |
| drawing of overhaul cost |
大修理费预提 |
| overhaul cost |
大修理成本 |
| long term investment |
长期投资 |
| financing cost |
筹资成本 |
| cost accounting |
成本核算 |
| profit rate of cost |
成本利润率 |
| cost |
成本 |
| sunk cost |
沉没成本（旁置成本） |
| residual value and net value |
残值和净残值 |
| balance sheet of circulating capital |
财务状况变动表 |
| financial management |
财务管理 |
| financial general rule |
财务神则 |
| product cost |
产品成本 |
| industry development cycle |
产业发展周期 |
| material cost |
材料费 |
| marginal profit |
边际利润 |
| variable cost |
变动费用（变动成本） |
| safety measures costs |
安措费 |
| six big loses |
[设备运行]六大损失 |
| replacement cost |
重置成本 |
| manufacturing cost |
制造成本 |
| direct cost |
直接成本（直接费用） |
| break-even point |
盈亏平衡点（盈亏分界点） |
| equipment replacement |
原型更新 |
| business capital |
营运资金 |
| knowledge economy |
知识经济 |
| circulating rate of receivable credit |
应收帐款周转率 |
| depreciation fund |
折旧基金 |
| depreciation rate |
折旧率 |
| depreciation |
折旧 |
| book value |
帐面净值 |
| statistics |
统计 |
| maintenance cost |
维修费 |
| operation and maintenance cost |
维持费 |
| down time loss |
停工损失 |
| microeconomics |
微观经济学 |
| consume quota |
消耗定额（单耗） |
| discount |
贴现 |
| sales net profit rate |
销售净利润率 |
| sale cost |
销售费用 |
| maintenamce cost per 10000 yuan final cost |
万元成本维修费 |
| maintenance cost per 10000 yuan production value |
万元产值维修费 |
| feasibility study of project investment |
项目投资可行性研究 |
| risk of project investment |
项目投资风险 |
| project investment |
项目投资 |
| complete cost |
完全成本 |
| market forecast |
市场预测 |
| profit and lose statement |
损益表 |
| production expenses |
生产费用 |
| reward rate of ownership |
所有者权益报酬率 |
| ownership |
所有者权益 |
| life cycle cost(LCC) |
寿命周期费用 |
| listing company |
上市公司 |
| facilities comprehensive efficiecy |
设备综合效率 |
| optimal renewal period of equipment |
设备最佳更新期 |
| newness drgree of plant |
设备新度 |
| economic management of equipment |
设备经济管理 |
| final accounts of plant |
设备决算 |
| audit of equipment management |
设备管理审计 |
| equipment renewal and modernization |
设备更新改造 |
| life of equipment |
设备[自然]寿命 |
| original value of equipment |
设备原值 |
| budgetary price of facilities |
设备预算价格 |
| budget of plant |
设备预算 |
| elastic range of equipment depreciation period |
设备折旧年限的弹性区间 |
| serviceage of facilities |
设备役龄 |
| system efficiency of facilities |
设备系统效率 |
| economic assessment of capital investment of plant |
设备投资的经济性评价 |
| capital investment of plant |
设备投资 |
| disposal cost of facilities |
设备清理费用 |
| audit of equipment utilization |
设备利用率效果审计 |
| circul |
流动资金 |
| target cost |
目标成本 |
| Lang method |
兰格法 |
| IRR method |
内部收益率法 |
| energy source cost |
能源费（动力费） |
| interest |
利息 |
| historical cost |
历史成本 |
| profit statement |
利润表 |
| profit |
利润 |
| interest rate |
利率 |
| degradation loss |
劣化损失 |
| labor cost |
劳务费 |
| annuity |
年金（等额年金） |
| annual cost method |
年费法 |
| machinery equipment ratio method |
机器设备比率法 |
| breakdown loss |
故障停机损失 |
| reform enterprise through stock system |
股份制改造 |
| listing of securities |
股票上市 |
| fixed cost |
固定费用（固定成本） |
| fixed assets |
固定资产 |
| audit of fixed assets |
固定资产审计 |
| out-of-service rate of fixed assets |
固定资产退废率 |
| increasing rate of fixed assets |
固定资产增长率 |
| circulating rate of fixed assets |
固定资产周转率 |
| disposal incomings of fixed assets |
固定资产变价收入 |
| management |
管理 |
| management cost |
管理费用 |
| gross national product |
国民生产总值 |
| gross domestic product |
国内生产总值 |
| cost of unit production time |
工时费 |
| work load depreciation method |
工作量折旧法 |
| public welfare fund |
公益金 |
| public accumulation fund |
公积金 |
| macroeconomics |
宏观经济学 |
| lawful right |
合法权利 |
| accounting |
会计 |
| accounting system |
会计制度 |
| accounting criterion |
会计准则 |
| opportunity cost |
机会成本 |
| environmental protection costs |
环保费 |
| rate of bad account |
坏帐率 |
| preparatory fund for bad accounts |
坏帐准备金 |
| indirect cost |
间接成本（间接费用） |
| price |
价格 |
| structure of price |
价格构成 |
| technical life cycle |
技术寿命周期 |
| tech-organizational measures costs |
技术组织措施费 |
| business assets |
经营性资产 |
| expenses |
经费支出 |
| economy |
经济 |
| economy development cycle |
经济发展周期 |
| NPV method |
净现值法 |
| other assets |
其他资产 |
| period cost |
期间费用 |
| bankruptcy |
破产 |
| Chilton method |
奇尔顿法 |
| renewal with new type equipment |
新型更新 |
| proportion of production value to capital |
资本-产值比例 |
| capital expenditures |
资本支出 |
| capital fund |
资本金 |
| assets |
资产 |
| assets increment |
资产增量 |
| value retaining and increment of assets |
资产保值、增值 |
| balance sheet |
资产负债表 |
| profit-tax rate of capital |
资金利税率 |
| time factor of capital |
资金的时间因素 |
| total maintenance cost |
综合（总）维修费 |
| circulating rate of total assets |
总资产周转率 |
| return rate of total assets |
总资产报酬率 |
| special fund |
专用资（基）金（特种基金） |
| deferred assets |
递延资产 |
| simple interest method |
单利法 |
| maintenance cost of unit |
单位产品维修费 |
