Account 帐户 }UzO_&Z#6
Accounting system 会计系统 ~'4:{xH
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American Accounting Association 美国会计协会 kt";Jx
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American Institute of CPAs 美国注册会计师协会 ; md{T'
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Audit 审计 MRB>(}
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Balance sheet 资产负债表 J-W,^%
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Bookkeepking 簿记 Yg;g!~
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Cash flow prospects 现金流量预测 $Xlyc.8YId
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Certificate in Internal Auditing 内部审计证书 4LU'E%vlC
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Certificate in Management Accounting 管理会计证书 _+,2b:D:
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Certificate Public Accountant注册会计师 l|-TGjsX
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Cost accounting 成本会计 E(T6s^8
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External users 外部使用者 ]|q\^k)JU
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Financial accounting 财务会计 's{-1aW
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Financial Accounting Standards Board 财务会计准则委员会 pGi "*oZD
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Financial forecast 财务预测 kWfNgu$xK
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Generally accepted accounting principles 公认会计原则 Z`xz |:D+
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General-purpose information 通用目的信息 j$*]'s&_hZ
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Government Accounting Office 政府会计办公室 LnJ/t(KV
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Income statement 损益表 fB5Bh;K
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Institute of Internal Auditors 内部审计师协会 z[Kxy1,
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Institute of Management Accountants 管理会计师协会 |}*k|
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Integrity 整合性 *seKph+'c
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Internal auditing 内部审计 (
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Internal control structure 内部控制结构 @A6\v+ih
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Internal Revenue Service 国内收入署 {e2 (
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Internal users 内部使用者 L{~L6:6An
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Management accounting 管理会计 RlX;c!K
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Return of investment 投资回报 hQBeM7$F_
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Return on investment 投资报酬 #;H,`r
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Securities and Exchange Commission 证券交易委员会 ew4IAF
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Statement of cash flow 现金流量表 ja~b5Tf9
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Statement of financial position 财务状况表 ~0fT*lp
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Tax accounting 税务会计 'oTcx Jx
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Accounting equation 会计等式 $BE^'5G&4Y
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Articulation 勾稽关系 tZa)sbz
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Assets 资产 nl5K1!1
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Business entity 企业个体
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Capital stock 股本 c0<Y017sG
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Corporation 公司 SlZL%C;
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Cost principle 成本原则 D{.%Dr?
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Creditor 债权人 uA!T@>vl
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Deflation 通货紧缩 ]02 l!"
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Disclosure 批露 An[*J
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Expenses 费用 :v{$]wg
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Financial statement 财务报表 (fh:q2E#
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Financial activities 筹资活动 v_c'n
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Going-concern assumption 持续经营假设
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Inflation 通货膨涨 z8Dn<h
Investing activities 投资活动 @dCu]0oNI
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Liabilities 负债 $o]zNW;X
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Negative cash flow 负现金流量 =#Vdz=.
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Operating activities 经营活动 h%=b"x
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Owner's equity 所有者权益 (=
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Partnership 合伙企业 niy@'
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Positive cash flow 正现金流量 qZ\zsOnp
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Retained earning 留存利润 RX2=
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Revenue 收入 t_]UseP$RF
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Sole proprietorship 独资企业 X'?v8\mPK
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Solvency 清偿能力 G~B
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Stable-dollar assumption 稳定货币假设 TdQ^^{SRp
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Stockholders 股东 ]LSa(7>EU
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Stockholders' equity 股东权益 qsk71L
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Window dressing 门面粉饰 @{CpC