常用会计词汇.doc

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1、常用会计词汇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  

2、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 InstituteofInt

3、ernalAuditors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 SecuritiesandExchangeCommi

4、ssion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 Expenses费用 Financialstateme

5、nt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 Retainedearning留存利润 Revenue收入 Soleproprietorship独资企业 So

6、lvency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