会计专业英语[2].doc

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1、过急会计术语英汉对照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Costaccounting成本会计Externa

2、lusers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InstituteofManagementAccountants

3、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Statementoffinancialposition财务状况表Taxaccountin

4、g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Inflation通货膨涨Investingactivities投资活动Liabilities负债Negativ

5、ecashflow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Windowdressing门面粉饰Account帐户基本词汇　　A(1)account账户,报表　　A(2)accountingpostu

6、late会计假设　　A(3)accountingvaluation会计计价　　A(4)accountabilityconcept经营责任概念　　A(5)accountancy会计职业　　A(6)accountant会计师　　A(7)accounting会计　　A(8)agencycost代理成本　　A(9)accountingbases会计基础　　A(10)accountingmanual会计手册　　A(11)accountingperiod会计期间　　A(12)accountingpolicies会计方针　　A(13)accountingrateofreturn会计报酬

7、率　　A(14)accountingreferencedate会计参照日　　A(15)accountingreferenceperiod会计参照期间　　A(16)accrualconcept应计概念　　A(17)accrualexpenses应计费用　　A(18)acidtestratio速动比率(酸性测试比率)　　A(19)acquisition收购　　A(20)acquisitionaccounting收购会计　　A(21)adjustingevents调整事项　　A(22)administrativeexpenses行政