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1、Accountingterms会计术语Accounting;account;accountant;CPA,CMA,CIA,CB,CFE;financialaccounting;managerialaccounting;auditor;internalcontrol;financialmanagement;bookkeepingrecordkeeping;会计;账户;会计师;注册会计师,注册管理会计师,注册内部审计师,注册簿记员,注册舞弊检查员;财务会计,管理会计,审计员,内部控制;财务管理;记账；记录;R&D,Research&Developme
2、nt;HRHumanResource;distribution;logistics;marketing;Not-for-profitorganization;shareholder;stakeholder;lender;creditor;debtors;supplier;customer;regulator;legislator;boardofdirector;broker;mortgage;wholesaler,retailer;merchandiser;manufacturer;services;consignor;consignee;Ent
3、repreneur,entrepreneurship;soleproprietorship;partnership;corporation;commonstockorordinaryshare;preferredstockorpreferenceshare;corporategovernancesystem;limitedcompany;SOE：state-ownedenterprise;SME：smallandmediumsizedenterprise;研发、研发、人力资源;分配；物流;销售;非营利组织;股东;利益相关者;出借人;债权人,债务人
4、;供应商;客户;监管;立法;董事会;代理;抵押贷款;批发商、零售商,推销商,制造商,服务,发货人,收货人,企业家,企业家能力;个人独资,合伙企业;企业;普通股或普通股,优先股或优先股;公司治理系统;有限公司；国有企业,中小企业,Financialstatement;financialreport;footnotestofinancialstatement;interimfinancialstatement;annual,semiannually,quarterly,monthlyfinancialstatement;balancesheet;in
5、comestatement;cashflowstatement;statementofowner’sequity;classifiedfinancialstatement;proformafinancialstatements;unadjustedtrialbalance;adjustedtrialbalance;post-closingtrialbalance;book;journal;ledger;generaljournal;specificjournal;generalledger;subsidiaryledger;chartofacco
6、unts;double-entryaccounting;workingpapers;worksheet;财务报表、财务报告、财务报表附注;中期财务报表,年度,每半年、季度、月度财务报表,资产负债表,损益表,现金流量表,所有者权益表;财务报表分类;形式上的财务报表;调整前试算表,调整后试算表,结帐后试算表;账簿;日记账;分类账;一般日记账;特定日记账,总账、明细分类帐;会计科目表;复式会计;工作底稿;工作表;Accountingethics;accountingfraud,scandal;bogusaccountingreport;accounti
7、ngoversight;stringentinternalcontrol;accountingprinciple,assumption,andstandard;socialresponsibility;FASB,GAAP,SEC,IASB,IFRS;generalprinciple,specificprinciples;cashbasisaccounting;accrualbasisaccounting;costprinciple;revenuereorganizationprinciple;matchingprinciple;materiali
8、tyconstraint(cost-to-benefitconstraint);fulldisclosureprinciple;goin
