从财会英文术语.docVIP

财会名词汉英对照表 Accounting system 会计系统?? Account 帐户 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?? Window dressing 门面粉饰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 ? 资产负债表 Balance Sheet资 产 ASSETS流动资产： Current asset货币资金 Cash（currency fund）Bank短期投资 Short-term investment应收票据 Notes receivable应收股利 Dividends receivable应收利息 Interests receivable应收账款 Accounts receivable其他应收款 Other receivable预付账款 Advances to suppliers应收补贴款 Subsidies receivable