Account 帐户 ,Yi =s;E
Accounting system 会计系统 ik8e
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American Accounting Association 美国会计协会 OR?8F5o?p
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American Institute of CPAs 美国注册会计师协会 u52;)"&=)
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Audit 审计 ya:H{#%6
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Balance sheet 资产负债表 _F@FcFG1Z*
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Bookkeepking 簿记 rBr28_i
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Cash flow prospects 现金流量预测 y:2o-SJn
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Certificate in Internal Auditing 内部审计证书 _ORW'(:Z
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Certificate in Management Accounting 管理会计证书 $<ZX};/D
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Certificate Public Accountant注册会计师 4a!L
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Cost accounting 成本会计 kQ'G+Kw~F
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External users 外部使用者 <m@U`RFm
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Financial accounting 财务会计 >`oO(d}n[0
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Financial Accounting Standards Board 财务会计准则委员会 2ZE4^j|
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Financial forecast 财务预测 X0!48fL*
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Generally accepted accounting principles 公认会计原则 Q| xPm:
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General-purpose information 通用目的信息 Q'A->I<;_s
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Government Accounting Office 政府会计办公室 {ld([
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Income statement 损益表 4e%SF|(Y'h
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Institute of Internal Auditors 内部审计师协会 <?Lj!JGX
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Institute of Management Accountants 管理会计师协会 OKf/[hyu
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Integrity 整合性 ^3r2Q?d\
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Internal auditing 内部审计 Xt7uCs
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Internal control structure 内部控制结构 LXK+WB/s
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Internal Revenue Service 国内收入署 F`38sq
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Internal users 内部使用者 W0nRUAo[
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Management accounting 管理会计 -AffKo
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Return of investment 投资回报 }2h~o~
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Return on investment 投资报酬 Pd@?(WQ
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Securities and Exchange Commission 证券交易委员会 /#Xz+#SqY
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Statement of cash flow 现金流量表 `Y(/G"]
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Statement of financial position 财务状况表 S&QZ"4jq
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Tax accounting 税务会计 M&>Z[o
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Accounting equation 会计等式 .IYE
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Articulation 勾稽关系 icnp^2P
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Assets 资产 0&w.QoZY(
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Business entity 企业个体 N}^\$sVu_
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Capital stock 股本 z}pdcQl#
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Corporation 公司 M/#<=XhA
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Cost principle 成本原则 K
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Creditor 债权人 /gPn2e;
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Deflation 通货紧缩 PR.?"$!D{
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Disclosure 批露 0P!6
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Expenses 费用 Z,Q)\W<'-
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Financial statement 财务报表 G-T:7
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Financial activities 筹资活动 *%Q!22?6F
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Going-concern assumption 持续经营假设 &%INfl>o7.
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Inflation 通货膨涨 :}j{ NM#
Investing activities 投资活动 wLNO\JP'
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Liabilities 负债 ` NcWy
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Negative cash flow 负现金流量 `F(KM '
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Operating activities 经营活动 )Ibp%'H
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Owner's equity 所有者权益 -4"E]f
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Partnership 合伙企业 {aAA4.j^
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Positive cash flow 正现金流量 _kgw+NA&-H
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Retained earning 留存利润 -Vw,9VCF
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Revenue 收入 >H?8?a D
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Sole proprietorship 独资企业 n|3ENN
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Solvency 清偿能力 }<A\>
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Stable-dollar assumption 稳定货币假设 X8p-VCkV
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Stockholders 股东 leX&py
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Stockholders' equity 股东权益 !{"{(h)+@
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Window dressing 门面粉饰 t-i;