常用会计用语词汇

1、4常用会计用语词汇常用会计用语词汇常用会计用语词汇accountingsystem会计系统america n acco un ti ng associati on美国会计协会america n in stitute of cpas美国注册会计师协会audit 审计bala nee sheet 资产负债表bookkeepki ng 簿记cash flow prospects现金流量预测certificate in in ternal audit ing内部审计证书certificate in man ageme nt acco unting管理会计证书certificate public acc

2、o untant注册会计师cost acco unting成本会计exter nal users夕卜部使用者finan cial acco un ti ng财务会计finan cial acco un ti ng sta ndards board财务会计准贝U委员会finan cial forecast财务预测gen erally accepted acco un ti ng prin ciples公认会计原贝U通用目的信息gen eral-purpose in formati on政府会计办公室gover nment acco un ti ng officein come stateme n

3、t损益表in stitute of in ternal auditors内部审计师协会in stitute of man ageme nt acco untants管理会计师协会in tegrity整合性in ter nal audit ing内部审计in ter nal con trol structure内部控制结构in ter nal revenue service 国内收入署in ter nal users内部使用者man ageme nt acco un ti ng管理会计return of i nv estme nt投资回报return on inv estme nt投资报酬sec

4、urities and excha nge commissi on证券交易委员会stateme nt of cash flow现金流量表stateme nt of finan cial positi on财务状况表tax acco unting税务会计acco un ti ng equati on会计等式articulatio n 勾稽关系assets资产bus in ess en tity企业个体capital stock 股本corporatio n 公司cost prin ciple成本原贝 Ucreditor 债权人 deflation通货紧缩disclosure 批露 expe ns

5、es 费用 finan cial stateme nt财务报表finan cial activities筹资活动goin g-c oncern assumpti on持续经营假设in flation通货膨涨inv esti ng activities投资活动liabilities 负债n egative cash flow负现金流量operati ng activities经营活动own ers equity所有者权益part nership合伙企业positive cash flow正现金流量retai ned earning 留存利润 revenue 收入sole proprietorship 独资企业solve ncy 清偿能力stable-dollar assumpti on稳定货币假设st