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常用会计用语英语词汇

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

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