（12）財(cái)務(wù)狀況變動表
    財(cái)務(wù)狀況變動表中的現(xiàn)金基礎(chǔ) SCFP.Cash Basis
    （現(xiàn)金流量表）
    財(cái)務(wù)狀況變動表中的營運(yùn)資金基礎(chǔ) SCFP.Working Capital Basis
    （資金來源與運(yùn)用表）
    營運(yùn)資金 Working Capital
    全部資源概念 All-resources concept
    直接交換業(yè)務(wù) Direct exchanges
    正常營業(yè)活動 Normal operating activities
    財(cái)務(wù)活動 Financing activities
    投資活動 Investing activities
    （13）財(cái)務(wù)報(bào)表分析
    財(cái)務(wù)報(bào)表分析 Analysis of financial statements
    比較財(cái)務(wù)報(bào)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(jià)益比 Price-earnings ratio
    普通股每股帳面價(jià)值 Book value per share of common stock
    資本報(bào)酬率 Return on investment
    總資產(chǎn)報(bào)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(yùn)資本 Working Capital
    周轉(zhuǎn) Turnover
    存貨周轉(zhuǎn)率 Inventory turnover
    應(yīng)收帳款周轉(zhuǎn)率 Accounts receivable turnover
    流動比率 Current ratio
    速動比率 Quick ratio
    酸性試驗(yàn)比率 Acid test ratio