会计术语英汉对照1

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1、会计术语英汉对照Accountingsystem会计系统CertificatePublicAccountant注册会计师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Bookkeeping簿记Cashflowprospects现金流量预测CertificateinInternalAuditing内部审计证书CertificateinManagementAccounting管理会计证书Costaccounting成

2、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Institute

3、ofManagementAccountants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Statement

4、offinancialposition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Inflati

5、on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Windowdr

6、essing门面粉饰Account账户账目名称类accountantgeneral会计主任accountbalanced结平的账户accountbill账单accountbooks帐　　accountclassification账户分类　　accountcurrent往来帐　　accountformofbalancesheet账户式资产负债表　accountformofprofitandlossstatement账户式损益表　accountpayable应付账款　accountreceivable应收账款accountofpayments支出表a

7、ccountofreceipts收入表　accounttitle账户名称，会计科目accountingyear或financialyear会计年度accountspayableledger应付款分类账Accountingperiod（会计期间）arerelatedtospecifictimeperiods,typicallyoneyear（通常是一年)资产负债表：Balancesheet利润表：Incomestatements(orstatementsofincome)利润分配表：Retainedearnings现金流量表：Cashflows会计

8、账目用语对账单，结单statementofaccount往来账户，活期存款账户，流通账accountcurrent经常账户current