Account 帐户 ]T?Py)
Accounting system 会计系统 A
=PJg!
sa7F-XM
American Accounting Association 美国会计协会 T"b'T>Y
Q[wTV3d
American Institute of CPAs 美国注册会计师协会 Jp d|<\M
l
$ #*";b)QY
Audit 审计 ~YH'&L.O
!:GlxmtoW?
Balance sheet 资产负债表 o#^(mGj_.
*%nV<}e^_=
Bookkeepking 簿记 =hP7Hea(N
C'wRF90
Cash flow prospects 现金流量预测 YV{^2)^
!jySID?q
Certificate in Internal Auditing 内部审计证书 *K57($F
~fht [S?@M
Certificate in Management Accounting 管理会计证书 MyJ\/` 8
ev{;}2~V
Certificate Public Accountant注册会计师 FJ/c(K
$M0F~x
Cost accounting 成本会计 #hQ#_7
Fhk 8
External users 外部使用者 _oILZ,
@mJ#~@*(
Financial accounting 财务会计 cm'`u&S
, S
}
Financial Accounting Standards Board 财务会计准则委员会 Z)7|m
u alpm#GU
Financial forecast 财务预测 B1U<m=Y
(v)/h>vS
Generally accepted accounting principles 公认会计原则 t|5T,YFG
0p31C7!
General-purpose information 通用目的信息 #H5i$ o
XaxM$
Government Accounting Office 政府会计办公室 nj(\+l5
- _KO}_
Income statement 损益表 [wO|P{8\"
L%CBz]`
Institute of Internal Auditors 内部审计师协会 QyEGK
Sc/\g
Institute of Management Accountants 管理会计师协会 SZ
&I4-
<y4WG
Integrity 整合性 C]bre^q
y!kU0
Internal auditing 内部审计 h3`\L4b
ce
UhCb
Internal control structure 内部控制结构 '|
6ZPv&N
_X6@.sM/2
Internal Revenue Service 国内收入署 !!\x]$v
e*!0|#-
Internal users 内部使用者 11g_!X -g@
k0(_0o
Management accounting 管理会计 T1\@4x
~85>.o2RDW
Return of investment 投资回报 /7CV7=^d,
*I6W6y;E=
Return on investment 投资报酬 +I>V9%%vW_
!j8
DCVb
Securities and Exchange Commission 证券交易委员会 JGRL
&MG4
]F#}8$
Statement of cash flow 现金流量表 >3qfo2K0
9{cpxJ
Statement of financial position 财务状况表 Zn{Y+ce7d
]=Dzr<*v
Tax accounting 税务会计 sd,KB+)
EZee
kxs
Accounting equation 会计等式 1va~.;/rG
NE)Yd7m-
Articulation 勾稽关系 5kx-s6`!
!zZ3F|+HB
Assets 资产 )#Le"&D
8fSY@
Business entity 企业个体 G&z^AV
Rh,a4n?W
Capital stock 股本 *Tum(wWZ
AeR*79x
Corporation 公司 8svN*`[
!Pc&Sg
Cost principle 成本原则 F.cKg~E|e
s|[CvjL#0
Creditor 债权人 35KRJY#
m|]:oT`M
Deflation 通货紧缩 gski:C
BA6(Owb
Disclosure 批露 |r+w(TG
B(1WI_}~
Expenses 费用 %
4Gt^:J"
'',g}WvRwe
Financial statement 财务报表 x+8%4]u`
Mc9J Fzp
Financial activities 筹资活动 <;lwvO
3%(,f,
Going-concern assumption 持续经营假设 ;-Ki
`x.oJ
&hcD/*_Z
Inflation 通货膨涨 -~Chf4?<4
Investing activities 投资活动 &[7z:`+Y##
r7jh)Q;BbR
Liabilities 负债 _lBHZJ+
"DC L
Z
Negative cash flow 负现金流量 MS`XhFPS.
`>Ms7G9S~e
Operating activities 经营活动 D%*Ryg
u\q(v D.
Owner's equity 所有者权益 ;Sl%I+?
Tvl"KVGm
Partnership 合伙企业 EYRg,U&'
L]*5cH
Positive cash flow 正现金流量 ix_&os]L_
Ke^9R-jP
Retained earning 留存利润 Vtv~jJ{m
Ei4Iv#Oi`
Revenue 收入 &)izh) FA
7nPjeh
Sole proprietorship 独资企业 U'LPaf$O
jx#9
Solvency 清偿能力 ()W`4p
#Q"04'g
Stable-dollar assumption 稳定货币假设 %uz6iQaq]X
pnTz.)'46
Stockholders 股东 M=54xTh0Y
e^k)756
Stockholders' equity 股东权益 3/ '5#$
c"diNbm[
Window dressing 门面粉饰 }t*:EgfI