常用會計用語詞匯

Accounting system 會計系統(tǒng) 
American Accounting Association 美國會計協(xié)會 
American Institute of CPAs 美國注冊會計師協(xié)會 
Audit 審計 
Balance sheet 資產(chǎn)負(fù)債表 
Bookkeepking 簿記 
Cash flow prospects 現(xiàn)金流量預(yù)測 
Certificate in Internal Auditing 內(nèi)部審計證書 
Certificate in Management Accounting 管理會計證書 
Certificate Public Accountant注冊會計師 
 
Cost accounting 成本會計 External users 外部使用者 
Financial accounting 財務(wù)會計 
Financial Accounting Standards Board 財務(wù)會計準(zhǔn)則委員會 
 
Financial forecast 財務(wù)預(yù)測 
Generally accepted accounting principles 公認(rèn)會計原則 
General-purpose information 通用目的信息 
Government Accounting Office 政府會計辦公室 
Income statement 損益表 
Institute of Internal Auditors 內(nèi)部審計師協(xié)會 
Institute of Management Accountants 管理會計師協(xié)會 
Integrity 整合性 
Internal auditing 內(nèi)部審計 
Internal control structure 內(nèi)部控制結(jié)構(gòu) 
 
Internal Revenue Service 國內(nèi)收入署 
Internal users 內(nèi)部使用者 
Management accounting 管理會計 
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 
Statement of cash flow 現(xiàn)金流量表 
Statement of financial position 財務(wù)狀況表 
Tax accounting 稅務(wù)會計 
Accounting equation 會計等式 
Articulation 勾稽關(guān)系 
Assets 資產(chǎn) 
Business entity 企業(yè)個體 
Capital stock 股本 
Corporation 公司 
Cost principle 成本原則 
Creditor 債權(quán)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 
Going-concern assumption 持續(xù)經(jīng)營假設(shè) 
Inflation 通貨膨漲 
Investing activities 投資活動 
Liabilities 負(fù)債 
Negative cash flow 負(fù)現(xiàn)金流量 
Operating activities 經(jīng)營活動 
Owner's equity 所有者權(quán)益 
Partnership 合伙企業(yè) 
Positive cash flow 正現(xiàn)金流量 
Retained earning 留存利潤 
Revenue 收入 
Sole proprietorship 獨資企業(yè) 
Solvency 清償能力 
Stable-dollar assumption 穩(wěn)定貨幣假設(shè) 
Stockholders 股東 
Stockholders' equity 股東權(quán)益 
Window dressing 門面粉飾 
Account 帳