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 Retaine
d 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 Window dressing 門(mén)面粉飾 Account 帳戶(hù)