国际会计术语英汉对照 |
|
|
Accounting system 会计系统 |
American Accounting Association 美国会计协会 |
American Institute of CPAs 美国注册会计师协会 |
Audit 审计 |
Balance sheet 资产负债表 |
Bookkeepking 簿记 |
Cash flow prospects 现金流量预测 |
Certificate in Internal Auditing 内部审计证书 |
Certificate in Management Accounting 管理会计证书 |
Certificate Public Accountant注册会计师 |
Cost accounting 成本会计 |
External users 外部使用者 |
Financial accounting 财务会计 |
Financial Accounting Standards Board 财务会计准则委员会 |
Financial forecast 财务预测 |
Generally accepted accounting principles 公认会计原则 |
General-purpose information 通用目的信息 |
Government Accounting Office 政府会计办公室 |
Income statement 损益表 |
Institute of Internal Auditors 内部审计师协会 |
Institute of Management Accountants 管理会计师协会 |
Integrity 整合性 |
Internal auditing 内部审计 |
Internal control structure 内部控制结构 |
Internal Revenue Service 国内收入署 |
Internal users 内部使用者 |
Management accounting 管理会计 |
Return of investment 投资回报 |
Return on investment 投资报酬 |
Securities and Exchange Commission 证券交易委员会 |
Statement of cash flow 现金流量表 |
Statement of financial position 财务状况表 |
Tax accounting 税务会计 |
Accounting equation 会计等式 |
Articulation 勾稽关系 |
Assets 资产 |
Business entity 企业个体 |
Capital stock 股本 |
Corporation 公司 |
Cost principle 成本原则 |
Creditor 债权人 |
Deflation 通货紧缩 |
Disclosure 批露 |
Expenses 费用 |
Financial statement 财务报表 |
Financial activities 筹资活动 |
Going-concern assumption 持续经营假设 |
Inflation 通货膨涨 |
Investing activities 投资活动 |
Liabilities 负债 |
Negative cash flow 负现金流量 |
Operating activities 经营活动 |
Owner's equity 所有者权益 |
Partnership 合伙企业 |
Positive cash flow 正现金流量 |
Retained earning 留存利润 |
Revenue 收入 |
Sole proprietorship 独资企业 |
Solvency 清偿能力 |
Stable-dollar assumption 稳定货币假设 |
Stockholders 股东 |
Stockholders' equity 股东权益 |
Window dressing 门面粉饰 |
Account 帐户 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|