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Accounting system 会计系统 ( ~! A6 f, M3 S9 \) M* q! i
American Accounting Association 美国会计协会 * F7 q( Q& s$ g+ `- d9 o
American Institute of CPAs 美国注册会计师协会
) c6 F, Q1 m8 g. Q# BAudit 审计 - x' E8 n2 N9 O4 H
Balance sheet 资产负债表 0 D C# {1 L6 h+ V
Bookkeepking 簿记
" M; b5 ]) q, A- b+ }Cash flow prospects 现金流量预测 ) K% R; ?/ V4 Q) L( e0 Y
Certificate in Internal Auditing 内部审计证书 4 m) z; i% H9 ~1 C8 M# x0 P
Certificate in Management Accounting 管理会计证书 8 X3 ?9 h) z+ g
Certificate Public Accountant注册会计师 % X1 u: R( a& f* l0 n! a) W! K
Cost accounting 成本会计 7 J4 f) E w& P# a9 J3 f' v
External users 外部使用者 y8 f, o6 @4 {# J* G. {! r
Financial accounting 财务会计 5 S" M$ z8 Z Q9 ]+ B
Financial Accounting Standards Board 财务会计准则委员会 : B; H9 m: x# {( U
Financial forecast 财务预测
% [: i8 |2 [8 x. D, n2 Y( bGenerally accepted accounting principles 公认会计原则
* e" m. b; e E! hGeneral-purpose information 通用目的信息 & n/ c) ~3 A- P$ L1 f' o) l7 p
Government Accounting Office 政府会计办公室
/ @, A$ w2 H: ~2 ]Income statement 损益表
0 M9 S' y" H5 B8 YInstitute of Internal Auditors 内部审计师协会
2 V( x) f2 t( [" w) z( s) \Institute of Management Accountants 管理会计师协会 5 r! h1 y1 }" w
Integrity 整合性 7 f" g9 @ n; h" d1 o ~% Y
Internal auditing 内部审计 1 u" p$ w) w0 k1 d% N5 }* t1 m( p
Internal control structure 内部控制结构 6 p" Q5 V$ ]/ t
Internal Revenue Service 国内收入署
% y: x$ t) W. M. q* A% |/ cInternal users 内部使用者
1 c3 q3 }) c4 B1 XManagement accounting 管理会计 5 d3 n2 x1 A+ _$ v
Return of investment 投资回报 3 l0 I& _. v: h9 f( a2 \) ^% m
Return on investment 投资报酬
$ [5 W/ Z- K: Q% b8 q6 i) gSecurities and Exchange Commission 证券交易委员会 G! y% d# w$ l+ S, f$ P# t
Statement of cash flow 现金流量表 4 k% N$ K/ t9 m3 ~' G
Statement of financial position 财务状况表 $ T: ^+ e3 K: E. x
Tax accounting 税务会计
, [/ E- A' g4 ~+ D9 `Accounting equation 会计等式
6 @1 O- K/ R9 o+ a/ a9 b( T5 jArticulation 勾稽关系 2 L1 k {3 r# l/ c6 X; {: O
Assets 资产
# ~7 e! e s/ g3 t$ i' C6 `Business entity 企业个体 ' {; T5 x. m# N) z4 K7 r! {1 T
Capital stock 股本 9 q A+ W) n$ t
Corporation 公司 ' H- `8 K. b" s/ `. K2 R9 A
Cost principle 成本原则 : R+ @& _6 v& }. [6 k) G4 ]
Creditor 债权人 2 Z- ~4 i9 e4 o8 K0 x- y
Deflation 通货紧缩
x: A, Z7 t0 i8 F) KDisclosure 批露 5 C9 y% a7 Q m, q' J$ H0 M% \
Expenses 费用 ; w/ w& }/ Q: _. i: D' I; p- A& l' t
Financial statement 财务报表
9 @* o" V, F4 \, S( J9 Y/ KFinancial activities 筹资活动
5 A1 c) C2 q. k1 Y7 G, L9 @1 jGoing-concern assumption 持续经营假设
+ O) {- b+ U9 [; R( v8 k; |Inflation 通货膨涨
, C6 p$ t3 p u% }8 e$ Q# ?0 r8 f; HInvesting activities 投资活动 / ^ j1 p! X! h; P- T) D
Liabilities 负债 % f. f ?2 |6 E7 x5 n
Negative cash flow 负现金流量 : h2 x$ s/ x* n' N. x, ^3 F9 _5 M l
Operating activities 经营活动 ! V5 G, y. o$ e) h
Owner's equity 所有者权益
) a$ n, Q: y+ C6 \. c# n$ B- `Partnership 合伙企业
8 p* ~ h0 f4 w% b" r+ ]Positive cash flow 正现金流量
! O, v& H: [0 x# y% MRetained earning 留存利润
. }& s8 \ s) I" }1 s6 w5 N' F: JRevenue 收入
+ _# w% X- c7 n/ t4 P L1 a6 NSole proprietorship 独资企业
! p+ p: M2 o4 g3 J2 W, n4 xSolvency 清偿能力 0 Q* u6 E& P. r5 {( X l( W
Stable-dollar assumption 稳定货币假设 1 k' `) O9 o" ?8 B! e
Stockholders 股东
; }2 {& C. ?7 O8 ~% OStockholders' equity 股东权益
1 @% G; W# v0 J m3 dWindow dressing 门面粉饰 - W( `6 ]3 X9 y# o1 _ p
Account 帐户
6 J3 ?& ~/ k+ G S# v ! K: P0 _) ^' X# E9 [7 t
: M5 i- ?% `& b% g5 `1 ^
. a% P8 }% J* d: O( o) k% M! E( V! p主营业务收入 Sales
8 O4 R. M7 [3 p# u) g折扣与折让 Sales discount and allowance
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产品销售收入净额 NET SALES
+ @# ?6 E8 d% {+ @3 w/ @( x
2 C" F) k+ @! C: \主营业务成本 Cost of sales ; Y) W8 e w! y* B
主营业务税金及附加 Sales tax 3 _9 R# B, E7 I1 j
9 S' p" o6 J, A4 c
主营业务利润 GROSS PROFIT 0 B/ O: w7 G( p+ d5 d$ `% {/ S0 i- _
% c- P$ h# o; F( @) D. T: k1 _; x其他业务利润 Other operating profit 0 {6 b0 d' S' h3 i- v0 V0 z$ \* a
, F7 \/ m$ y4 @8 y/ F7 f+ F5 q3 l营业费用 Operating expenses
/ F9 a8 Y7 P& k管理费用 General and administrative expenses , W% [+ y p+ p% A3 L9 [
财务费用 Financial expenses 3 L4 O k( Q& h4 D& r! A0 O
存货跌价损失 Loss on obsolete stocks 2 P; S8 R5 k0 p: B3 }1 p7 g
. L+ G \* ~# q$ U' _: B; b! H营业利润 OPERATING INCOME + w/ |( J1 J* {" v6 j6 b
% R- l4 J* T0 V* X B
投资收益 Investment income * |# l3 v4 U" |# X; S" t% c
补贴收入 Subsidy income , ]& C: f& i6 y; i! E
营业外收入 Non-operating income 2 \9 _5 B, }9 W
营业外支出 Non-operating expenses 8 N' }7 n: Y) R- Z1 r4 n
以前年度损益调整 Prior year's adjustment
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利润总额 INCOME FOR THE YEAR
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所得税 Income tax 3 W" K* i/ U' V7 l7 i, n+ g
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本年净利润 NET INCOME FOR THE YEAR |
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