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ID:27119041
大小:106.50 KB
页数:18页
时间:2018-12-01
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1、国际会计术语英汉对照Account帐户Accountingsystem会计系统AmericanAccountingAssociation美国会计协会AmericanInstituteofCPAs美国注册会计师协会Audit审计Balancesheet资产负债表Bookkeepking簿记Cashflowprospects现金流量预测CertificateinInternalAuditing内部审计证书CertificateinManagementAccounting管理会计证书CertificatePublicAccountant注册会计师Costa
2、ccounting成本会计Externalusers外部使用者Financialaccounting财务会计FinancialAccountingStandardsBoard财务会计准则委员会Financialforecast财务预测Generallyacceptedaccountingprinciples公认会计原则General-purposeinformation通用目的信息GovernmentAccountingOffice政府会计办公室Incomestatement损益表InstituteofInternalAuditors内部审计师协会I
3、nstituteofManagementAccountants管理会计师协会Integrity整合性Internalauditing内部审计Internalcontrolstructure内部控制结构InternalRevenueService国内收入署Internalusers内部使用者Managementaccounting管理会计Returnofinvestment投资回报Returnoninvestment投资报酬SecuritiesandExchangeCommission证券交易委员会Statementofcashflow现金流量表Sta
4、tementoffinancialposition财务状况表Taxaccounting税务会计Accountingequation会计等式Articulation勾稽关系Assets资产Businessentity企业个体Capitalstock股本Corporation公司Costprinciple成本原则Creditor债权人Deflation通货紧缩Disclosure批露Expenses费用Financialstatement财务报表Financialactivities筹资活动Going-concernassumption持续经营假设Inf
5、lation通货膨涨Investingactivities投资活动Liabilities负债Negativecashflow负现金流量Operatingactivities经营活动Owner'sequity所有者权益Partnership合伙企业Positivecashflow正现金流量Retainedearning留存利润Revenue收入Soleproprietorship独资企业Solvency清偿能力Stable-dollarassumption稳定货币假设Stockholders股东Stockholders'equity股东权益Window
6、dressing门面粉饰损益表:项目ITEMS产品销售收入Sales其中:出口产品销售收入Including:Exportsales减:销售折扣与折让Less:Salesdiscountsandallowances产品销售净额Netsales减:产品销售税金Less:Salestax产品销售成本Costofsales其中:出口产品销售成本Including:Costofexportsales产品销售毛利Grossprofit减:销售费用Less:Sellingexpense管理费用Generalandadministrativeexpense财务费用
7、Financialexpense其中:利息支出(减利息收入)Including:Interestexpense(lessinterestincome)汇兑损失(减汇兑收益)Exchangeloss(lessexchangegain)产品销售利润Incomefrommainoperation加:其他业务利润Add:Incomefromotheroperations营业利润Operatingincome加:投资收益Add:Investmentincome营业外收入Non-operatingincome减:营业外支出Less:Non-operatingex
8、pense加:以前年度损益调整Add:Adjustmenttoprioryear'sincomeandexp
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