1. 摊销(tānxiāo)：
摊销是在无形资产使用寿命内分摊其成本的一种方法。
无形资产是对公司至关重要的非实物资产，例如商标、专利、版权或特许经营协议。
Amortization: Amortization is a method of spreading an intangible asset's cost over the course of its useful life. Intangible assets are non-physical assets that are essential to a company, such as a trademark, patent, copyright, or franchise agreement.
2. 资产（zīchǎn）：
资产是您拥有的可以为您的企业提供未来利益的物品，例如现金、库存、房地产、办公设备或应收账款，即客户应付给公司的款项。
有不同类型的资产，包括： 流动资产：一年内可转换为现金 固定资产：不能立即转化为现金，而是公司拥有并用于产生长期收入的有形物品
Assets: Assets are items you own that can provide future benefit to your business, such as cash, inventory, real estate, office equipment, or accounts receivable, which are payments due to a company by its customers. There are different types of assets, including:
Current Assets: Which can be converted to cash within a year
Fixed Assets: Which can’t immediately be turned into cash, but are tangible items that a company owns and uses to generate long-term income
3. 资产配置(zīchǎn pèizhì)：
资产配置是指您选择如何将资金分散到不同的投资类型（也称为资产类别）中。
这些包括: 债券：债券代表一种借贷形式。当您通常从政府或公司购买债券时，您实际上是在借钱给他们。您会定期收到利息，并在债券到期时（或债券可以赎回的规定期限）收回借出的金额。
股票：股票是上市公司或私人公司的所有权份额。当您购买一家公司的股票时，您就成为股东，并且可以在分配股息时获得股息（公司的利润）。
现金及现金等价物：指任何以现金形式存在的资产，或者在需要时可以轻松转换为现金的资产。
Asset Allocation: Asset allocation refers to how you choose to spread your money across different investment types, also known as asset classes. These include:
Bonds: Bonds represent a form of borrowing. When you buy a bond, typically from the government or a corporation, you’re essentially lending them money. You receive periodic interest payments and get back the loaned amount at the time of the bond’s maturity—or the defined term at which the bond can be redeemed.
Stocks: A stock is a share of ownership in a public or private company. When you buy stock in a company, you become a shareholder and can receive dividends—the company’s profits—if and when they are distributed.
Cash and Cash Equivalents: This refers to any asset in the form of cash, or which can be converted to cash easily in the event it's necessary.
4. 资产负债表(zīchǎn fùzhài biǎo)：
资产负债表是传达组织价值或“账面价值”的重要财务报表。资产负债表包括给定报告期间组织的资产、负债和股东权益的统计。
资产负债表方程：资产负债表按以下方程排列：资产=负债+所有者权益
Balance Sheet: A balance sheet is an important financial statement that communicates an organisation’s worth, or “book value.” The balance sheet includes a tally of the organisation’s assets, liabilities, and shareholders’ equity for a given reporting period.
The Balance Sheet Equation: Balance sheets are arranged according to the following equation: Assets = Liabilities + Owners’ Equity
5. 资本收益(Zīběn shōuyì)：
资本收益是指资产或投资的价值高于您最初购买价格的增加。如果您以低于原始购买价格的价格出售资产，则将被视为资本损失。
Capital Gain: A capital gain is an increase in the value of an asset or investment above the price you initially paid for it. If you sell the asset for less than the original purchase price, that would be considered a capital loss.
6、资本市场(zīběn shìchǎng):
是指买卖双方进行股票、债券等金融资产交易的市场。资本市场有多个参与者，包括： 公司：向投资者出售股票和债券的公司 机构投资者：代表大量资本基础购买股票和债券的投资者 共同基金：共同基金是管理数千个人投资的机构投资者 对冲基金：对冲基金是另一种类型的机构投资者，它通过对冲来控制风险，即购买一只股票，然后做空类似股票，以从其相对表现的差异中获利的过程
Capital Market: This is a market where buyers and sellers engage in the trade of financial assets, including stocks and bonds. Capital markets feature several participants, including:
Companies: Firms that sell stocks and bonds to investors
Institutional investors: Investors who purchase stocks and bonds on behalf of a large capital base
Mutual funds: A mutual fund is an institutional investor that manages the investments of thousands of individuals
Hedge funds: A hedge fund is another type of institutional investor, which controls risk through hedging—a process of buying one stock and then shorting a similar stock to make money from the difference in their relative performance
7. 现金流量（xiànjīn liúliàng)：
现金流量是指企业在特定时间点进出的现金余额。现金流量通常分为三类，包括： 经营现金流量：正常业务经营产生的净现金 投资现金流：证券投资、购买或出售资产等投资活动产生的净现金 融资现金流：为企业融资产生的净现金，包括债务支付、股东权益和股息支付
Cash Flow: Cash flow refers to the net balance of cash moving in and out of a business at a specific point in time. Cash flow is commonly broken into three categories, including:
Operating Cash Flow: The net cash generated from normal business operations
Investing Cash Flow: The net cash generated from investing activities, such as securities investments and the purchase or sale of assets
Financing Cash Flow: The net cash generated financing a business, including debt payments, shareholders’ equity, and dividend payments
8.现金流量表(Xiànjīn liúliàng biǎo)：
现金流量表是一份财务报表，旨在详细分析公司在特定时期内的现金状况。本文件通过概述报告期内经营、投资和融资活动的现金流量，展示了企业如何产生和支出现金。
Cash Flow Statement: A cash flow statement is a financial statement prepared to provide a detailed analysis of what happened to a company’s cash during a given period of time. This document shows how the business generated and spent its cash by including an overview of cash flows from operating, investing, and financing activities during the reporting period.
9. 复利(Fùlì)：
指“利息上的利息”。相反，当您投资或储蓄时，您存入的金额以及您随时间积累的任何利息都会赚取复利。虽然它可以增加您的储蓄，但也会增加您的债务；复利是根据您贷款的初始金额以及随着时间的推移添加到您的未偿余额中的费用收取的。
Compound Interest: This refers to “interest on interest.” Rather, when you’re investing or saving, compound interest is earned on the amount you deposited, plus any interest you’ve accumulated over time. While it can grow your savings, it can also increase your debt; compound interest is charged on the initial amount you were loaned, as well as the expenses added to your outstanding balance over time.
10. 折旧(Zhéjiù)：
折旧代表资产价值的减少。这是会计中常用的术语，显示企业在一段时间内使用了多少资产价值。
Depreciation: Depreciation represents the decrease in an asset’s value. It’s a term commonly used in accounting and shows how much of an asset’s value a business has used over a period of time.
11. EBITDA：
息税折旧及摊销前利润的缩写，EBITDA 是衡量公司产生现金流能力的常用指标。要获得 EBITDA，您需要将净利润、利息、税金、折旧和摊销加在一起。
EBITDA: An acronym standing for Earnings Before Interest, Taxes, Depreciation, and Amortization, EBITDA is a commonly used measure of a company’s ability to generate cash flow. To get EBITDA, you would add net profit, interest, taxes, depreciation, and amortization together.
12. 权益(Quányì)：
权益通常在资产负债表上称为股东权益或所有者权益，代表在所有资产和负债入账后属于企业所有者的金额。使用会计等式，可以通过总资产减去总负债得出股东权益。
Equity: Equity, often called shareholders’ equity or owners’ equity on a balance sheet, represents the amount of money that belongs to the owners of a business after all assets and liabilities have been accounted for. Using the accounting equation, shareholder’s equity can be found by subtracting total liabilities from total assets.
13. 损益表(Sǔnyì biǎo)：
损益表是总结企业在特定时期内的收入和支出的财务报表。损益表有时也称为损益表 (P&L)。
Income Statement: An income statement is a financial statement that summarizes a business’s income and expenses during a given period of time. An income statement is also sometimes referred to as a profit and loss (P&L) statement.
14、负债(Fùzhài)：
与资产相反，负债是你欠其他方的，例如银行债务、工资、应付供应商的钱，也称为应付账款。
负债有不同类型，包括： 流动负债：也称为短期负债，是明年到期的负债 长期负债：这些是一年内到期但可以在较长时间内偿还的财务义务
Liabilities: The opposite of assets, liabilities are what you owe other parties, such as bank debt, wages, and money due to suppliers, also known as accounts payable. There are different types of liabilities, including:
Current Liabilities: Also known as short-term liabilities, these are what’s due in the next year
Long-Term Liabilities: These are financial obligations not due over a year that can be paid off over a longer period of time
15. 流动性(Liúdòng xìng)：
流动性描述了您的资产转化为现金的速度。因此，现金是最具流动性的资产。流动性最差的资产是房地产或土地等物品，因为它们可能需要数周或数月才能出售。
Liquidity: Liquidity describes how quickly your assets can be converted into cash. Because of that, cash is the most liquid asset. The least liquid assets are items like real estate or land, because they can take weeks or months to sell.
16. 净资产 (Jìng zīchǎn)：
您可以通过减去您拥有的资产（您的资产）和您所欠的债务（您的负债）来计算净资产。剩余的数字可以帮助您确定您的财务健康状况的整体状况。
Net Worth: You can calculate net worth by subtracting what you own, your assets, with what you owe, your liabilities. The remaining number can help you determine the overall state of your financial health.
17. 利润率(Lìrùn lǜ)：
利润率是衡量盈利能力的指标，计算方法为净利润除以收入或净利润除以销售额。公司经常分析两种类型的利润率： 毛利率：通常适用于特定产品或订单项，而不是整个业务 净利润率：通常代表整个公司的盈利能力
Profit Margin: Profit margin is a measure of profitability that’s calculated by dividing the net income by revenue or the net profit by sales. Companies often analyze two types of profit margins:
Gross Profit Margin: Which typically applies to a specific product or line item rather than an entire business
Net Profit Margin: Which typically represents the profitability of an entire company
18. 投资回报率Tóuzī huíbào lǜ（ROI）：
投资回报率是一种简单的计算，用于确定项目或活动相对于投资成本 的预期回报（通常以百分比形式显示）。该衡量标准通常用于评估一个项目是否值得企业进行。 ROI 使用以下公式计算：ROI = [(收入 - 成本) / 成本] * 100
Return on Investment (ROI): Return on Investment is a simple calculation used to determine the expected return of a project or activity in comparison to the cost of the investment, typically shown as a percentage. This measure is often used to evaluate whether a project will be worthwhile for a business to pursue. ROI is calculated using the following equation: ROI = [(Income - Cost) / Cost] * 100
19. 估值(Gū zhí)：估值是确定资产、公司或负债当前价值的过程。评估企业价值的方法有很多种，但定期重复这个过程是有帮助的，因为这样你就可以在面临合并或出售公司的机会，或者试图从外部投资者那里寻求资金时做好准备。
Valuation: Valuation is the process of determining the current worth of an asset, company, or liability. There are a variety of ways you can value a business, but regularly repeating the process is helpful, because you’re then ready if ever faced with an opportunity to merge or sell your company, or are trying to seek funding from outside investors.
20. 营运资本(Yíngyùn zīběn)：也称为净营运资本，是公司流动资产与流动负债之间的差额。营运资金（可用于日常运营的资金）可以帮助确定组织的运营效率和短期财务状况。
Working Capital: Also known as net working capital, this is the difference between a company’s current assets and current liabilities. Working capital—the money available for daily operations—can help determine an organization’s operational efficiency and short-term financial health.
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