國際會計(jì)術(shù)語英漢對照。
Account 帳戶
Accounting system 會計(jì)系統(tǒng)
American Accounting Association 美國會計(jì)協(xié)會
American Institute of CPAs 美國注冊會計(jì)師協(xié)會
Audit 審計(jì)
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(jì)證書
Certificate in Management Accounting 管理會計(jì)證書
Certificate Public Accountant注冊會計(jì)師
Cost accounting 成本會計(jì)
External users 外部使用者
Financial accounting 財(cái)務(wù)會計(jì)
Financial Accounting Standards Board 財(cái)務(wù)會計(jì)準(zhǔn)則委員會
Financial forecast 財(cái)務(wù)預(yù)測
Generally accepted accounting principles 公認(rèn)會計(jì)原則
General-purpose information 通用目的信息
Government Accounting Office 政府會計(jì)辦公室
Income statement 損益表
Institute of Internal Auditors 內(nèi)部審計(jì)師協(xié)會
Institute of Management Accountants 管理會計(jì)師協(xié)會
Integrity 整合性
Internal auditing 內(nèi)部審計(jì)
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(jì)
Return of investment 投資回報(bào)
Return on investment 投資報(bào)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(cái)務(wù)狀況表
Tax accounting 稅務(wù)會計(jì)
Accounting equation 會計(jì)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(cái)務(wù)報(bào)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(dú)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