國際會計術(shù)語英漢對照 |
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Accounting system 會計系統(tǒng) |
American Accounting Association 美國會計協(xié)會 |
American Institute of CPAs 美國注冊會計師協(xié)會 |
Audit 審計 |
Balance sheet 資產(chǎn)負(fù)債表 |
Bookkeepking 簿記 |
Cash flow prospects 現(xiàn)金流量預(yù)測 |
Certificate in Internal Auditing 內(nèi)部審計證書 |
Certificate in Management Accounting 管理會計證書 |
Certificate Public Accountant注冊會計師 |
Cost accounting 成本會計 |
External users 外部使用者 |
Financial accounting 財務(wù)會計 |
Financial Accounting Standards Board 財務(wù)會計準(zhǔn)則委員會 |
Financial forecast 財務(wù)預(yù)測 |
Generally accepted accounting principles 公認(rèn)會計原則 |
General-purpose information 通用目的信息 |
Government Accounting Office 政府會計辦公室 |
Income statement 損益表 |
Institute of Internal Auditors 內(nèi)部審計師協(xié)會 |
Institute of Management Accountants 管理會計師協(xié)會 |
Integrity 整合性 |
Internal auditing 內(nèi)部審計 |
Internal control structure 內(nèi)部控制結(jié)構(gòu) |
Internal Revenue Service 國內(nèi)收入署 |
Internal users 內(nèi)部使用者 |
Management accounting 管理會計 |
Return of investment 投資回報 |
Return on investment 投資報酬 |
Securities and Exchange Commission 證券交易委員會 |
Statement of cash flow 現(xiàn)金流量表 |
Statement of financial position 財務(wù)狀況表 |
Tax accounting 稅務(wù)會計 |
Accounting equation 會計等式 |
Articulation 勾稽關(guān)系 |
Assets 資產(chǎn) |
Business entity 企業(yè)個體 |
Capital stock 股本 |
Corporation 公司 |
Cost principle 成本原則 |
Creditor 債權(quán)人 |
Deflation 通貨緊縮 |
Disclosure 批露 |
Expenses 費(fèi)用 |
Financial statement 財務(wù)報表 |
Financial activities 籌資活動 |
Going-concern assumption 持續(xù)經(jīng)營假設(shè) |
Inflation 通貨膨漲 |
Investing activities 投資活動 |
Liabilities 負(fù)債 |
Negative cash flow 負(fù)現(xiàn)金流量 |
Operating activities 經(jīng)營活動 |
Owner's equity 所有者權(quán)益 |
Partnership 合伙企業(yè) |
Positive cash flow 正現(xiàn)金流量 |
Retained earning 留存利潤 |
Revenue 收入 |
Sole proprietorship 獨資企業(yè) |
Solvency 清償能力 |
Stable-dollar assumption 穩(wěn)定貨幣假設(shè) |
Stockholders 股東 |
Stockholders' equity 股東權(quán)益 |
Window dressing 門面粉飾 |
Account 帳戶 |
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