1、國際會(huì)計(jì)術(shù)語英漢對(duì)照accounting system 會(huì)計(jì)系統(tǒng)american accounting association 美國會(huì)計(jì)協(xié)會(huì)american institute of cpas 美國注冊(cè)會(huì)計(jì)師協(xié)會(huì)audit 審計(jì)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(jì)證書certificate in management accounting 管理會(huì)計(jì)證書certificate public accountant注冊(cè)會(huì)計(jì)師cost accou

2、nting 成本會(huì)計(jì)external users 外部使用者financial accounting 財(cái)務(wù)會(huì)計(jì)financial accounting standards board 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)financial forecast 財(cái)務(wù)預(yù)測generally accepted accounting principles 公認(rèn)會(huì)計(jì)原則general-purpose information 通用目的信息government accounting office 政府會(huì)計(jì)辦公室income statement 損益表institute of internal auditors 內(nèi)部審計(jì)師協(xié)會(huì)i

3、nstitute of management accountants 管理會(huì)計(jì)師協(xié)會(huì)integrity 整合性internal auditing 內(nèi)部審計(jì)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(huì)計(jì)return of investment 投資回報(bào)return on investment 投資報(bào)酬securities and exchange commission 證券交易委員會(huì)statement of cash flow

4、 現(xiàn)金流量表statement of financial position 財(cái)務(wù)狀況表tax accounting 稅務(wù)會(huì)計(jì)accounting equation 會(huì)計(jì)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(quán)人deflation 通貨緊縮disclosure 批露expenses 費(fèi)用financial statement 財(cái)務(wù)報(bào)表financial activities 籌資活動(dòng)going-concern assumption 持續(xù)經(jīng)營假設(shè)inflation 通貨膨漲investing activities 投資活動(dòng)liabilities 負(fù)債negative cash flow 負(fù)現(xiàn)金流量operating activities 經(jīng)營活動(dòng)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(dú)資企業(yè)solvency 清償能力stable-dollar assumption 穩(wěn)定貨