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會(huì )計專(zhuān)業(yè)專(zhuān)業(yè)術(shù)語(yǔ)詞匯英漢對照

發(fā)表時(shí)間:2018/06/07 00:00:00  瀏覽次數:7733  
字體大小: 【小】 【中】 【大】
Account 帳戶(hù)
Accounting system 會(huì )計系統 
American Accounting Association 美國會(huì )計協(xié)會(huì ) 
American Institute of CPAs 美國注冊會(huì )計師協(xié)會(huì ) 
Audit 審計 
Balance sheet 資產(chǎn)負債表 
Bookkeepking 簿記 
Cash flow prospects 現金流量預測 
Certificate in Internal Auditing 內部審計證書(shū) 
Certificate in Management Accounting 管理會(huì )計證書(shū) 
Certificate Public Accountant注冊會(huì )計師 
Cost accounting 成本會(huì )計 
External users 外部使用者 
Financial accounting 財務(wù)會(huì )計 
Financial Accounting Standards Board 財務(wù)會(huì )計準則委員會(huì ) 
Financial forecast 財務(wù)預測 
Generally accepted accounting principles 公認會(huì )計原則 
General-purpose information 通用目的信息
Government Accounting office 政府會(huì )計辦公室 
Income statement 損益表 
Institute of Internal Auditors 內部審計師協(xié)會(huì ) 
Institute of Management Accountants 管理會(huì )計師協(xié)會(huì ) 
Integrity 整合性 
Internal auditing 內部審計 
Internal control structure 內部控制結構 
Internal Revenue Service 國內收入署 
Internal users 內部使用者 
Management accounting 管理會(huì )計 
Return of investment 投資回報 
Return on investment 投資報酬 
Securities and Exchange Commission 證券交易委員會(huì ) 
Statement of cash flow 現金流量表 
Statement of financial position 財務(wù)狀況表 
Tax accounting 稅務(wù)會(huì )計 
Accounting equation 會(huì )計等式 
Articulation 勾稽關(guān)系 
Assets 資產(chǎn) 
Business entity 企業(yè)個(gè)體 
Capital stock 股本 
Corporation 公司 
Cost principle 成本原則 
Creditor 債權人 
Deflation 通貨緊縮 
Disclosure 批露 
Expenses 費用 
Financial statement 財務(wù)報表 
Financial activities 籌資活動(dòng) 
Going-concern assumption 持續經(jīng)營(yíng)假設
Inflation 通貨膨漲 
Investing activities 投資活動(dòng) 
Liabilities 負債 
Negative cash flow 負現金流量 
Operating activities 經(jīng)營(yíng)活動(dòng) 
Owner's equity 所有者權益 
Partnership 合伙企業(yè) 
Positive cash flow 正現金流量 
Retained earning 留存利潤 
Revenue 收入 
Sole proprietorship 獨資企業(yè) 
Solvency 清償能力 
Stable-dollar assumption 穩定貨幣假設 
Stockholders 股東 

Stockholders' equity 股東權益

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