会计常用英语单词

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1、salesrevenue销售收入netincome净利润expense费用operatingmargin营业毛利accountingconcepts会计概念investor投资者creditor债权人tokeepaccountingrecords记账financialstatements财务报表salesvolume销售量returnoninvestment投资报酬tomanageabusiness管理一个企业financialaccounting财务会计managementaccounting管理会计taxaccounting税务会计financial

2、resources财务资源obligations债务economicentity经济实体financialposition财务状况resultsofoperation经营成果assets资产inventory存货owners'interest所有者权益general-purposeaccountinginformation通用会计信息management管理，管理层（管理当局）bankaccount银行账户merchandise商品warehouse仓库taxplanning纳税筹划accountingsystem会计制度cashregister现金出纳

3、机checkbook支票簿profitability获利能力resourceallocation资源配置cashflows现金流量capitalallocation资本配置taxableincome应税所得incometaxreturn所得税申报单cost-effective符合成本效益原则的computer-basedaccountingsystem计算机会计系统manualaccountingsystem手工会计系统CPAfirm会计师事务所internalcontrol内部控制Sarbanes-OxleyAct(SOX)萨班斯法案tradeasso

4、ciation同业公会laborunions工会generalpublic普通公众publiccompany公众持股公司；上市公司cashflowprospects现金流量预测returnofinvestment投资收回interimfinancialstatements中期财务报表balancesheet资产负债表incomestatement利润表statementofcashflows现金流量表boardofdirectors董事会chiefexecutiveofficer(CEO)首席执行官Chieffinancialofficer(CFO)财务

5、总监vice-president副总裁linesupervisor生产线主管humanresources人力资源timeliness及时性integrity/fairness公允generallyacceptedaccountingprinciples(GAAP)公认会计原则financialaccountingstandard财务会计准则relevance相关性reliability可靠性elementsoffinancialstatements会计报表要素topreparefinancialstatements编制财务报表audit审计certifi

6、edpublicaccountant(CPA)注册会计师managementaccountant管理(企业)会计师internalauditor内部审计师objectivity客观性duecare应有的谨慎（关注）confidentiality保密publicaccouning公共会计solepractitioners（职业人员）单独开业者controller会计长financialforecasting/budget财务预算costaccounting成本会计internalauditing内部审计bookkeeping簿记interest利息note

7、s报表附注shareholde股东personalcompetence个人胜任能力judgment判断ethicalbehavior道德行为chapter2tosellmerchandiseoncredit赊销tomeetpaymentobligations履行还款义务dividends股利corporation公司soleproprietorship独资企业partnership合伙企业positivecashflows现金流入(正现金流)negativecashflows现金流出(负现金流)owners'equity所有者权益notesreceiva

8、ble应收票据accountsreceivable应收帐款supplies耗用品