国际会计术语英汉对照解说.doc

会计英语术语国际会计术语英汉对照Account?帐户Accounting?system?会计系统?American?Accounting?Association?美国会计协会?American?Institute?of?CPAs?美国注册会计师协会?Audit?审计?Balance?sheet?资产负债表?Bookkeepking?簿记?Cash?flow?prospects?现金流量预测?Certificate?in?Internal?Auditing?内部审计证书?Certificate?in?Management?Accounting?管理会计证书?Certificate?Public?Accountant注册会计师?Cost?accounting?成本会计?External?users?外部使用者?Financial?accounting?财务会计?Financial?Accounting?Standards?Board?财务会计准则委员会?Financial?forecast?财务预测?Generally?accepted?accounting?principles?公认会计原则?General-purpose?information?通用目的信息Government?Accounting?Office?政府会计办公室?Income?statement?损益表?Institute?of?Internal?Auditors?内部审计师协会?Institute?of?Management?Accountants?管理会计师协会?Integrity?整合性?Internal?auditing?内部审计?Internal?control?structure?内部控制结构?Internal?Revenue?Service?国内收入署?Internal?users?内部使用者?Management?accounting?管理会计?Return?of?investment?投资回报?Return?on?investment?投资报酬?Securities?and?Exchange?Commission?证券交易委员会?Statement?of?cash?flow?现金流量表?Statement?of?financial?position?财务状况表?Tax?accounting?税务会计?Accounting?equation?会计等式?Articulation?勾稽关系?Assets?资产?Business?entity?企业个体?Capital?stock?股本?Corporation?公司?Cost?principle?成本原则?Creditor?债权人?Deflation?通货紧缩?Disclosure?批露?Expenses?费用?Financial?statement?财务报表?Financial?activities?筹资活动?Going-concern?assumption?持续经营假设Inflation?通货膨涨?Investing?activities?投资活动?Liabilities?负债?Negative?cash?flow?负现金流量?Operating?activities?经营活动?Owners?equity?所有者权益?Partnership?合伙企业?Positive?cash?flow?正现金流量?Retained?earning?留存利润?Revenue?收入?Sole?proprietorship?独资企业?Solvency?清偿能力?Stable-dollar?assumption?稳定货币假设?Stockholders?股东?Stockholders?equity?股东权益?Window?dressing?门面粉饰?Accounts?payable?应付帐款Accounts?receivable?应收帐款Accrued?interest?应计利息Accredited?Investors?合资格投资者；受信投资人?指符合美国证券交易委员(SEC)条例，可参与一般美国非公开(私募)发行的部份机构和高净值个人投资者Accredit?value?自然增长值ACE?美国商品交易所ADB?亚洲开发银行ADR?美国存股证；美国预托收据；?美国存托凭证?[股市]?指由负责保管所存托外国股票的存托银行所发行一种表明持有人拥有多少外国股票(即存托股份)的收据。ADR一般以美元计价和进行交易，及被视为美国证券。对很多美国投资者而言，买卖ADR比买卖ADR所代表的股