hhhhsalesrevenue 銷售收入netincome 凈利潤expense 費用operatingmargin 營業毛利accountingconcepts 會計概念investor 投資者creditor 債權人tokeepaccountingrecords 記賬financialstatements 財務報表salesvolume 銷售量returnoninvestment 投資報酬tomanageabusiness 管理一個企業financialaccounting 財務會計managementaccounting 管理會計taxaccounting 稅務會計financialresources 財務資源obligations 債務economicentity 經濟實體financialposition 財務狀況resultsofoperation 經營成果assets 資產inventory 存貨owners'interest 所有者權益general-purposeaccountinginformation 通用會計信息management 管理，管理層（管理當局）bankaccount 銀行賬merchandise 商品warehouse 倉庫taxplanning 納稅籌劃accountingsystem 會計制度cashregister 現金出納機checkbook 支票簿profitability 獲利能力resourceallocation 資源配置cashflows 現金流量capitalallocation 資本配置taxableincome 應稅所得incometaxreturn 所得稅申報單cost-effective 符合成本效益原則的computer-basedaccountingsystem 計算機會計系統manualaccountingsystem 手工會計系CPAfirm 會計師事務所internalcontrol 內部控制Sarbanes-OxleyAct(SOX) 薩班斯法案tradeassociation 同業公會laborunions 工會generalpublic 普通公眾publiccompany 公眾持股公司；上市公cashflowprospects 現金流量預測returnofinvestment 投資收回interimfinancialstatements 中期財務報表balancesheet 資產負債表incomestatement 利潤表statementofcashflows 現金流量表boardofdirectors 董事chiefexecutiveofficer(CEO) 首席執行官Chieffinancialofficer(CFO) 財務總監vice-president 副總裁linesupervisor 生產線主管humanresources 人力資源timeliness 及時性integrity/fairness 公允generallyacceptedaccountingprinciples(GAAP)公認會計原則financialaccountingstandard 財務會計準則relevance 相關reliability 可靠性elementsoffinancialstatements 會計報表要素topreparefinancialstatements 編制財務報audit 審計certifiedpublicaccountant(CPA) 注冊會計師managementaccountant 管理(企業)會計internalauditor 內部審計objectivity 客觀性duecare 應有的謹慎（關注）confidentiality 保密publicaccouning 公共會計solepractitioners （職業人員）單獨開業controller 會計長financialforecasting/budget 財務預算costaccounting 成本會計internalauditing 內部審計bookkeeping 簿記interest 利息notes 報表附注shareholde 股東personalcompetence 個人勝任能力judgment 判斷ethicalbehavior 道德行為chaptertosellmerchandiseoncredit 賒銷tomeetpaymentobligations 履行還款義dividends 股利corporationsoleproprietorshippartnershippositivecash流)negativecash流)owners'equitynotesreceivableaccountsreceivablesuppliesnotespayableaccountssalariesCapitalretainedearningstheentityprinciplebusinessentitycollectionofareceivableamountsduefromcustomerbondspatentrightscurrentvaluethecostprinciplenetrealizablevaluethegoing-concernassumptiontheobjectivityprinciplethestable-dollarassumption設inflation脹deflationcurrentappraisedvalue

公司獨資企業合伙企業現金流入(正現金現金流出(負現金所有者權益應收票據應收帳款耗用品存貨應付票據應付帳款應付工資股本留存收益企業主體一筆應收帳款收現應收客戶款債券專利權現值歷史成本原則客觀性原則通貨膨通貨緊縮現行評估價值replacementcost 重置成本topurchasemerchandiseonaccount 賒購商品tofinanceexpansion 為擴張籌資accruedexpenses 應計費用accountingequation 會計等式netloss 凈虧損limitedliability 有限責任transferabilityofownership 所有權可轉liquidity 流動性duedateofmajorliabilitiesauditors'reportadequatedisclosuresubsequenteventfinancialstatementdate日annualfinancialstatementswindowdressingChapter3accountingcycletojournalizetransactionspostjournalentryledgeraccounttrialbalanceend-of-periodadjustmentadjustedtrialbalanceclosingentryafter-closingtrialbalanceaccountabilityaccountledgerdebitsidecreditsidedebitcreditbalancedebitbalancecreditbalancedouble-entryaccountingjournalgeneraljournalgeneralledger

審計報告充分披露期后事項報表年度財務報表粉飾會計循環在日記帳中登記交易過帳期末調整結帳分錄報告責任帳戶分類帳借方貸方借記貸記余額借方余額貸方余額復式記帳會計日記帳普通日記帳總分類帳runningbalance 即時余額depreciation 折舊thetimeperiodprinciple 會計期間原則fiscalyear therealizationprinciple (收入)實現原則thematchingprinciple 配比原則conservatism 謹慎accrualbasisaccounting 權責發生制會計cashbasisaccounting Chapter4adjustingentriesaccruedexpenseunexpiredinsuranceaccumulateddepreciationcontra-assetaccountprepaidexpenseinsurancepolicydepreciationdepreciableexpensedepreciableassetsbookvalue/carryingvaluestraight-linemethodofdepreciationunearnedrevenuedeferredrevenuematerialityC