Account 帐户 Is3Y>oX
Accounting system 会计系统 NcF>}f,}\
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American Accounting Association 美国会计协会 qg`ae
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American Institute of CPAs 美国注册会计师协会 ;
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Audit 审计 }( Fmr7%m
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Balance sheet 资产负债表 ?zutU w/m
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Bookkeepking 簿记 E Zf|>^N
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Cash flow prospects 现金流量预测 XA;PWl5!
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Certificate in Internal Auditing 内部审计证书 [9Rh" H; h
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Certificate in Management Accounting 管理会计证书 O4oN)
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Certificate Public Accountant注册会计师 uIO,9> ee
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Cost accounting 成本会计
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External users 外部使用者 H#hpaP;
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Financial accounting 财务会计 R,PN?aj
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Financial Accounting Standards Board 财务会计准则委员会 &o t^+uVH
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Financial forecast 财务预测 Ce<z[?u
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Generally accepted accounting principles 公认会计原则 J0R{|]W8
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General-purpose information 通用目的信息 XZ@+aG_%q
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Government Accounting Office 政府会计办公室 eza"<uBr
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Income statement 损益表 CUpRtE8@[_
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Institute of Internal Auditors 内部审计师协会 'G % ]/'_U
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Institute of Management Accountants 管理会计师协会 L7rr/D
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Integrity 整合性 m ne)c[Qn
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Internal auditing 内部审计 &glh >9:G
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Internal control structure 内部控制结构 iY@}Q "
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Internal Revenue Service 国内收入署 6vNn;-gg.
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Internal users 内部使用者 )
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Management accounting 管理会计 Y9#dAI[Gce
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Return of investment 投资回报 dgX%NKv1
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Return on investment 投资报酬 ke W7p
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Securities and Exchange Commission 证券交易委员会 >ZPu$=[W
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Statement of cash flow 现金流量表 / O.q 4p
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Statement of financial position 财务状况表 AtHkz|sl
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Tax accounting 税务会计 Y}.f&rLe
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Accounting equation 会计等式 }I}GA:~$%
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Articulation 勾稽关系 O z(=%oS
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Assets 资产 z)*{bz]
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Business entity 企业个体 \+U;$.)3
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Capital stock 股本 o M@%2M_O(
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Corporation 公司 52 5^/d6v
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Cost principle 成本原则
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Creditor 债权人 @ kv~2m
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Deflation 通货紧缩 (?,jnn ub
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Disclosure 批露 [N[4\W!!
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Expenses 费用 sL TQm*jL
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Financial statement 财务报表 w-km
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Financial activities 筹资活动 f t{i6}
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Going-concern assumption 持续经营假设 M!gu`@@}F
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Inflation 通货膨涨 C. uv0
Investing activities 投资活动 I}y6ke!
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Liabilities 负债 dKDCJ t]t
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Negative cash flow 负现金流量 %O[1yZh
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Operating activities 经营活动 3ErV" R4"$
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Owner's equity 所有者权益 ^l
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Partnership 合伙企业 !](Mt?e
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Positive cash flow 正现金流量 6b` Jq>v
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Retained earning 留存利润 6oq^ n
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Revenue 收入 ^pfM/LQ@
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Sole proprietorship 独资企业 ,@N.v?p>
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Solvency 清偿能力 q~AvxO
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Stable-dollar assumption 稳定货币假设 w+\RSqz/
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Stockholders 股东 B
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Stockholders' equity 股东权益 'rfs rZ?
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Window dressing 门面粉饰 vj#m#1\ f
