财会英文术语

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1、财会名词汉英对照表Accountingsystem会计系统  Account帐户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

2、会计师  Costaccounting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            Institu

3、teofInternalAuditors内部审计师协会InstituteofManagementAccountants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Securit

4、iesandExchangeCommission证券交易委员会Statementofcashflow现金流量表Statementoffinancialposition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   Expen

5、ses费用  Windowdressing门面粉饰Financialstatement财务报表   Financialactivities筹资活动Going-concernassumption持续经营假设   Inflation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   Retaine

6、dearning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 资产负债表BalanceSheet资产ASSETS流动资产：Currentasset货币资金Cash（currencyfund）Bank短期投资Short-terminvestment应收票据Notesreceivable应收股利Dividendsreceivable应收利息Int

7、erestsreceivable应收账款Accountsreceivable其他应收款Otherreceivable预付账款Advancestosuppliers应收补贴款Subsidiesreceivable存货Inventories待摊费用Prepaidexpenses一年内到期的长期债券投资Long-terminvestmentsmaturingwithinoneyear其他流动资产Othercurrentassets流动资产合计Totalcurrentassets长期投资：LONGTERMINVESTMENTS长期股权投资Long

8、-termequityinvestment长期债权投资Long-termdebtinvestment长期投资合计Totallongterminvestment固定资产：FIXEDASSETS：