Account 帐户 &5o ln@YL
Accounting system 会计系统 `hE
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American Accounting Association 美国会计协会 P\2UIAPa\b
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American Institute of CPAs 美国注册会计师协会 xN=:*#Z"pb
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Audit 审计 Cqc5jx0)
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Balance sheet 资产负债表 ]3bXJE
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Bookkeepking 簿记 j$jgEtPK9=
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Cash flow prospects 现金流量预测 `M.\ D
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Certificate in Internal Auditing 内部审计证书 3}9c0%}F
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Certificate in Management Accounting 管理会计证书 MiB}10
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Certificate Public Accountant注册会计师 hk.Zn.6A'
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Cost accounting 成本会计 T?Y/0znB*
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External users 外部使用者 {Jn*{5tZ>
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Financial accounting 财务会计 0\2#(^
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Financial Accounting Standards Board 财务会计准则委员会 *N!>c&8
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Financial forecast 财务预测 qGrUS_~q*
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Generally accepted accounting principles 公认会计原则 1]% ]"JbV
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General-purpose information 通用目的信息 5w$\x+no
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Government Accounting Office 政府会计办公室 %e|.a)78
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Income statement 损益表 y|(C L^(
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Institute of Internal Auditors 内部审计师协会 ]mSkjKw
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Institute of Management Accountants 管理会计师协会 # )]L3H<
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Integrity 整合性 W_%@nm\y
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Internal auditing 内部审计 C^8n;i9
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Internal control structure 内部控制结构 $2'Q'Mx[gd
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Internal Revenue Service 国内收入署 !bg2(2z
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Internal users 内部使用者
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Management accounting 管理会计 D,sb{N
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Return of investment 投资回报 >3&Oe
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Return on investment 投资报酬 ~D1&CT#s
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Securities and Exchange Commission 证券交易委员会 {$fd?| 9h
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Statement of cash flow 现金流量表 3Eu;_u_
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Statement of financial position 财务状况表 JNk6:j&Pf
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Tax accounting 税务会计 q88;{?T1
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Accounting equation 会计等式 wJ Qm7n-+
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Articulation 勾稽关系 2?)8s"Y
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Assets 资产 N6UPD11}6
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Business entity 企业个体 jhF&
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Capital stock 股本 [8v>jQ)
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Corporation 公司
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Cost principle 成本原则 yhG%@vSq
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Creditor 债权人 E hw2o-s^
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Deflation 通货紧缩 >S
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Disclosure 批露 TnXx;v
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Expenses 费用 Xdl7'~k
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Financial statement 财务报表 Sk7sxy<F'
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Financial activities 筹资活动 -50Qy[0. "
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Going-concern assumption 持续经营假设 VqL#w<A%
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Inflation 通货膨涨 M7gb3gw6
Investing activities 投资活动 1<;RI?R[9
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Liabilities 负债 NE5H\
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Negative cash flow 负现金流量 )\RG
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Operating activities 经营活动 /mG-g%gE
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Owner's equity 所有者权益 h-+vNhH
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Partnership 合伙企业 J?"v;.K|hU
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Positive cash flow 正现金流量 w:nLm,
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Retained earning 留存利润 KD^n7+w%
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Revenue 收入 )K!!Zq3;|
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Sole proprietorship 独资企业 zGaqYbQD
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Solvency 清偿能力 AwtiV-w
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Stable-dollar assumption 稳定货币假设 }U ue}VOA
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Stockholders 股东 vI \8@97
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Stockholders' equity 股东权益 J b?x-%Za
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Window dressing 门面粉饰
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