会计可分为两类：One is financial accounting, the other is management accounting. 一种是财务会计，另一种是管理会计。
The Generally Accepted Accounting Principles are rules adopted by the accounting profession, including some principles, such as the Principles of Cost, Objectivity, Realization, and Consistency.
《公认的会计原则》便是会计行业所遵循的规则, 包括一些原则，譬如成本原则、客观原则、实现原则、一贯原则等。
What is E.B.I.T.D.A? Earnings Before Interest/Taxes/ Depreciation/ Amortization
1）公司流动性 Firm liquidity
Current ratio=current assets/current liabilities 流动比例=流动资产/流动负债
Acid-test ratio=(current assets-inventories)/current liabilities
速动比例=（流动资产-库存）/流动负债
Average collection period=accounts receivable/daily credit sales
应收账款平均回收期=应收账款/每日赊销额
Accounts receivable turnover=credit sales/accounts receivable
应收账款周转率=赊销额/应收账款
Inventory turnover=cost goods sold/inventory 存货周转率=销售货物成本/存货
2）经营获利能力 Operating profitability
Operating income return on investment=operating income/total assets
资产经营收益率=营业收入/总资产
Operating profit margin=operating income/sales
经营利润率=营业收入/销售收入
Total assets turnover=sales/total assets
总资产周转率=销售收入/总资产
Accounts receivable turnover=credit sales/accounts receivable
应收账款周转率=赊销额/应收账款
Inventory turnover=cost goods sold/inventory 存货周转率=销售货物成本/存货
Fixed assets turnover=sales/net fixed assets 固定资产周转率=销售收入/固定资产净值
3) 财务决策 Finance decisions
Debt ratio=total debt/total assets 负债比例=总负债/总资产
Times interest earned=operating income/interest 收入利息倍数=经营收入/利息
4）权益资本收益率 Return on equity
Return on equity=net income/common equity 权益资本收益率=净收入/普通股
