国际会计科目对照表(中英).doc

ccount?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?门面粉饰财会名词汉英对照表（1）会计与会计理论?会计?accounting?决策人?Decision?Maker?投资人?Investor?股东?Shareholder?债权人?Creditor?财务会计?Financial?Accounting?管理会计?Management?Accounting?成本会计?Cost?Accounting?私业会计?Private?Accounting?公众会计?Public?Accounting?注册会计师?CPA?Certified?Public?Accountant?国际会计准则委员会?IASC?美国注册会计师协会?AICPA?财务会计准则委员会?FASB?管理会计协会?IMA美国会计学会?AAA?税务稽核署?IR