Accounting system 会计系统
) n, |& c% i. q2 y _9 a W/ ~ American Accounting Association 美国会计协会& R0 I% E# f5 k/ Y
American Institute of CPAs 美国注册会计师协会2 o' }) S: Z3 n ?
Audit 审计9 {4 |/ l8 r' ?1 v: y; q- r& K' F
Balance sheet 资产负债表
: ?3 y. i5 o+ M8 ^ Bookkeepking 簿记
7 _$ Y+ Y( H5 `9 {" J9 y1 t5 A( q, [ Cash flow prospects 现金流量预测+ ]/ p5 h8 j) L- l9 O
Certificate in Internal Auditing 内部审计证书
; H( E3 v5 p+ ^ ^9 g' U) F Certificate in Management Accounting 管理会计证书
) ]( a% _; c0 }/ \ y0 J1 T Certificate Public Accountant注册会计师% ]) h+ s4 T4 A J& v. p
Cost accounting 成本会计 External users 外部使用者
" e- _) d& m% k0 Q: j3 O3 m Financial accounting 财务会计0 x. L) C9 w z; o; H
Financial Accounting Standards Board 财务会计准则委员会: W9 A; r$ ?" [
Financial forecast 财务预测+ D( {9 |% K) f$ Y* x
Generally accepted accounting principles 公认会计原则1 G& c" c) A, H- ^* n$ }
General-purpose information 通用目的信息+ ^7 J1 ?9 p" s! k4 n- U! R2 Q
Government Accounting Office 政府会计办公室
3 H ]0 P% ` C; |( {8 H5 d Income statement 损益表
) m B- L1 d1 e# K+ o+ c Institute of Internal Auditors 内部审计师协会$ F" o2 [* U' c
Institute of Management Accountants 管理会计师协会5 w) k3 o4 X' o# `' i
Integrity 整合性: l5 D- c; U5 n' W3 v
Internal auditing 内部审计# L# d; g" Y5 W1 W( a* M. B
Internal control structure 内部控制结构
* l/ d* s! m. ~ Internal Revenue Service 国内收入署
& N7 j3 i2 b, w4 T2 T1 Z4 I Internal users 内部使用者
! A5 ^3 U6 ]$ c% U0 g" }4 ^ Management accounting 管理会计
1 B+ E0 Q( s" h& d Return of investment 投资回报
+ S4 P7 Z' m$ C% L/ s& j- E Return on investment 投资报酬
w( n" U4 K9 H5 i5 @. [0 v8 I! d Securities and Exchange Commission 证券交易委员会
- ]- f0 ^7 P% {& r+ D Statement of cash flow 现金流量表+ a) E* m) _( A9 I! a
Statement of financial position 财务状况表
& g' x" i% P0 i k+ W! d Tax accounting 税务会计; r# n* K6 V! p
Accounting equation 会计等式
; ~& _; v- J1 J# ^: |) Q Articulation 勾稽关系
& ?3 M. M4 G3 k4 m$ p0 |* \ Assets 资产
$ P- {& w0 {( @( U2 u; ^, g Business entity 企业个体, U! C. k+ I1 v
Capital stock 股本! K! d& d" ~2 N, X9 d! _6 p1 ]
Corporation 公司0 d, a2 V* d5 f; C
Cost principle 成本原则
- Z- E6 i) d- s* {+ x) Q8 o Creditor 债权人
$ ?4 \* I6 T1 ?6 T Deflation 通货紧缩8 C3 d) L( Z* g# h1 p
Disclosure 批露
) h5 V) j6 K- e& s& p4 g6 J Expenses 费用 e, \- o4 `9 k F9 {
Financial statement 财务报表; R$ n* _) f0 n
Financial activities 筹资活动% `7 Z+ A j5 T6 K ~& c
Going-concern assumption 持续经营假设
. W5 R5 w$ b1 M. R' N/ o5 p0 E Inflation 通货膨涨& o/ q3 L' r% _* S; q
Investing activities 投资活动
r: L* w" d' [+ K Liabilities 负债
: f9 G; L" G% O1 Z- ~" Y Negative cash flow 负现金流量
; w7 ^/ z m9 P Operating activities 经营活动
8 T/ o/ b' K7 m/ Y* ?* J5 l Owner's equity 所有者权益3 V Y! J) H( M
Partnership 合伙企业
7 u( \0 F5 q2 Y) Y. {; S Positive cash flow 正现金流量
+ k( J: c6 E0 \" E6 h4 E Retained earning 留存利润
4 i: K6 r6 V n Revenue 收入
8 d6 d; G% v9 S; U2 R. E Sole proprietorship 独资企业. o# i1 c' V9 X# s
Solvency 清偿能力2 W( N" \. ^6 k% }8 B2 N8 g
Stable-dollar assumption 稳定货币假设
1 N5 |: q" q6 J) c# r; g Stockholders 股东: [( L7 B: [' d2 P( [6 R" e
Stockholders' equity 股东权益
# C& u3 Q# o) X( ]; S- V Window dressing 门面粉饰
5 Q( ^; W9 L' x+ H' b Account 帐 |
发表于 2012-8-16 08:57:55
