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Accounting system 会计系统 dEA
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American Institute of CPAs 美国注册会计师协会 uv(Sdiir8
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Audit 审计 4K\(xd&Q
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Balance sheet 资产负债表 GlT7b/JCG
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Bookkeepking 簿记 ) 3w@]5j
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Cash flow prospects 现金流量预测 aL%AQ B,
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Certificate in Internal Auditing 内部审计证书 6&l+0 dq
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Certificate in Management Accounting 管理会计证书 PGBQn#c<
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Certificate Public Accountant注册会计师 FPI;Jx6W'
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Cost accounting 成本会计 mkF"
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External users 外部使用者 :1^R9yWA4
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Financial accounting 财务会计 .!,z:l$Kh
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Financial Accounting Standards Board 财务会计准则委员会 ( %xwl
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Financial forecast 财务预测 xA$nsZ]
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Generally accepted accounting principles 公认会计原则 ;Tc`}2
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General-purpose information 通用目的信息 c 8>hc V
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Government Accounting Office 政府会计办公室 lh D,\3/O
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Income statement 损益表 pg% aI,
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Institute of Internal Auditors 内部审计师协会 W.0L:3<"
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Institute of Management Accountants 管理会计师协会 fasgmi}
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Integrity 整合性 F
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Internal auditing 内部审计 q]N:T
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Internal control structure 内部控制结构 e `,ds~
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Internal Revenue Service 国内收入署 xD[Gq%
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Internal users 内部使用者 )R
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Management accounting 管理会计 wz.6du6-
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Return of investment 投资回报 S"k *6 U
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Return on investment 投资报酬 L^4-5 `gj
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Securities and Exchange Commission 证券交易委员会 B7<Kc
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Statement of cash flow 现金流量表 'X !?vK^]p
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Statement of financial position 财务状况表 -7&Gi
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Tax accounting 税务会计 A7`1-#
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Accounting equation 会计等式 9Q-*@6G
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Articulation 勾稽关系 XNb ZNaAd
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Assets 资产 a~!G%})'a
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Business entity 企业个体 xOHgp=#D
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Capital stock 股本 fH ?ha
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Corporation 公司 xvSuPP4 m
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Cost principle 成本原则 #I3$3^0i#
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Creditor 债权人 F0UVo
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Deflation 通货紧缩 D.6,VY H
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Disclosure 批露 %-AE]-/HI
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Expenses 费用 OOz[-j>'Y+
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Financial statement 财务报表 Q;J`Q wkH
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Financial activities 筹资活动 %
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Going-concern assumption 持续经营假设 rzI|?QaPi
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Inflation 通货膨涨 r]Ff{la5
Investing activities 投资活动 2 ',w[I
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Liabilities 负债 9A7@
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Negative cash flow 负现金流量 n7YEG- J
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Operating activities 经营活动 ?}Lg)EFH
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Owner's equity 所有者权益 z PKr/
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Partnership 合伙企业 s{4 \xAS>
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Positive cash flow 正现金流量 J!*/a'Cv
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Retained earning 留存利润 DF{ Qw@P!
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Revenue 收入 #s%-IN
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Sole proprietorship 独资企业 ez9k4IO
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Solvency 清偿能力 @i3bgx>_o
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Stable-dollar assumption 稳定货币假设
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Stockholders 股东 LN_OD5gZ
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Stockholders' equity 股东权益 U#o'H @
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Window dressing 门面粉饰 **[Z^$)u(
