常用会计用语词汇

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 
Owner's 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 
Account 帐