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Accounting system 会计系统 $ l3 m# b# u( e; w2 ?* {" z
American Accounting Association 美国会计协会
( C% w# B4 H/ E- MAmerican Institute of CPAs 美国注册会计师协会 7 g2 {) ]2 P0 S W n: ?
Audit 审计 ) ~% e( l' a% j
Balance sheet 资产负债表 , J7 I: f" @( r7 x. v! f
Bookkeepking 簿记 3 Z9 h3 _+ @$ v3 R% S/ F" J( z
Cash flow prospects 现金流量预测 $ v G9 b, r- o
Certificate in Internal Auditing 内部审计证书
, u$ _0 J. k4 c" ~Certificate in Management Accounting 管理会计证书 5 B' Z# V; U9 C! `2 j$ J" L& J
Certificate Public Accountant注册会计师
0 U# l% H5 F+ f% [% gCost accounting 成本会计
# \" P% W# y; c7 tExternal users 外部使用者 8 C% ?1 \& H; C9 \
Financial accounting 财务会计
( c* x% G4 r4 X! Q: D$ t1 RFinancial Accounting Standards Board 财务会计准则委员会 3 }" p: G0 [3 Q+ k( r2 L( A
Financial forecast 财务预测
9 T4 ^' F& x3 h7 Q$ o( [3 I/ DGenerally accepted accounting principles 公认会计原则
; U" N8 \: [. @- }8 d( ~General-purpose information 通用目的信息 . M' Z" Z$ d& y" g7 A) M
Government Accounting Office 政府会计办公室
1 A- z+ Z1 q. J" n a' KIncome statement 损益表
* k1 |5 t9 s- |! }$ \: s f% e3 vInstitute of Internal Auditors 内部审计师协会
- O- ^3 j& n9 g8 VInstitute of Management Accountants 管理会计师协会 - T3 _' z9 o* v* e" y$ q! p
Integrity 整合性
9 @9 a5 D e$ h; K0 sInternal auditing 内部审计
c6 r3 t5 e. c- \' DInternal control structure 内部控制结构 0 v% d% m @' U0 H6 y
Internal Revenue Service 国内收入署 z6 |' Y( ]7 I3 H% ^ c" T1 `
Internal users 内部使用者
. p! l, P4 ]0 {/ D2 h3 PManagement accounting 管理会计
# J# x0 O+ y8 x: w2 a+ w, G* SReturn of investment 投资回报
- h7 R J, d' x3 O( s) v5 C. v# j hReturn on investment 投资报酬 & o( h6 L7 x5 Y# f8 `1 R. X) C h
Securities and Exchange Commission 证券交易委员会
, q6 F* H1 r" ~7 _1 IStatement of cash flow 现金流量表
# M, h J& W% a/ J% XStatement of financial position 财务状况表 % s. ~, S9 m2 M i8 W
Tax accounting 税务会计 4 H* j# d+ H( P8 M |- U4 l# I
Accounting equation 会计等式 2 I9 x4 {2 j3 @& |. Q- a3 X' I
Articulation 勾稽关系
6 i' m# N5 B6 \9 g. b1 dAssets 资产
+ ?8 N1 k0 {, e- {. aBusiness entity 企业个体 & E+ c; E P+ o* n; j
Capital stock 股本 m6 T/ b5 F6 { v8 T6 Q
Corporation 公司 3 r& v2 B& O' w- P6 }! I6 j1 ?# J) F
Cost principle 成本原则 " ]+ R# H( c" Z7 z. w1 Y
Creditor 债权人
7 c% c3 c0 l. H' @" _7 nDeflation 通货紧缩
6 o$ W" D# p$ ~9 W9 k- B1 DDisclosure 批露 ( D4 L0 B g/ I% J3 m2 V5 {, X
Expenses 费用
) D1 l, Y( Z* `( T3 ?2 eFinancial statement 财务报表 1 L' V! V0 E9 C4 ?5 A8 c% T' X
Financial activities 筹资活动 , N; V! N" c) n& _! |& m7 D
Going-concern assumption 持续经营假设
& t$ \2 R3 _( g/ d# z$ JInflation 通货膨涨
$ w1 c" i* S7 }$ F5 Y; C0 EInvesting activities 投资活动
9 X/ @: O, K3 eLiabilities 负债 - l W2 X: L; y; t0 t+ e6 v
Negative cash flow 负现金流量 8 E B3 @' D3 o3 Z$ I* y
Operating activities 经营活动
! A3 y) }$ Z- |9 h) D% kOwner's equity 所有者权益
' g( Y; K0 W0 L; T0 PPartnership 合伙企业 ! g. y. C" {7 C1 l( |0 U" ]3 d, D
Positive cash flow 正现金流量
2 D- r% i" t. G, P/ b, j/ |5 ?Retained earning 留存利润 : {. h9 G) D% Q ^) R. F; r
Revenue 收入 0 G' [# i4 c) t4 U$ w( E
Sole proprietorship 独资企业 3 e/ I! A; e' ?
Solvency 清偿能力 / ^( H" _+ \; b0 {+ ^5 \
Stable-dollar assumption 稳定货币假设
9 R* B }5 ~- B7 F# R3 DStockholders 股东
8 q" n: s* L( `1 Y! [( DStockholders' equity 股东权益 2 z% q2 b6 I9 m
Window dressing 门面粉饰 ' y8 V0 b. c8 _& ~! O+ d
Account 帐户
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7 D- E; O: g: h; ], H% Z- L5 a7 Y
+ e V2 d5 e! x" `1 |主营业务收入 Sales
1 s( J. Y2 |7 e2 a' m9 i折扣与折让 Sales discount and allowance
# H: Q) L5 P7 k & p: s u& l' n( ~ P
产品销售收入净额 NET SALES 7 }2 I- @5 c1 A2 K" u5 V
! l# ? r( h& Z) G) p2 c- S主营业务成本 Cost of sales
$ V O" W d. F: z! t) m主营业务税金及附加 Sales tax / C" a# W3 f3 b0 U9 K* L
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主营业务利润 GROSS PROFIT
9 J" R8 O! b$ l8 J M9 C
- E# V/ G1 a5 ]其他业务利润 Other operating profit & G3 b" K+ A- q) v+ |
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营业费用 Operating expenses % J c f2 ^( h+ D. U% F
管理费用 General and administrative expenses
& S, f0 {: ^8 Y3 I财务费用 Financial expenses g) b/ w2 v1 @+ M8 {1 ^. T& X4 Q
存货跌价损失 Loss on obsolete stocks
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: U6 N: O: X& g% o0 u营业利润 OPERATING INCOME
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/ N) r. W& c: g' P' g" u. C投资收益 Investment income
8 j9 ~& v7 n0 Y补贴收入 Subsidy income
6 Y- R" [# D& @5 p, [' \营业外收入 Non-operating income - Y& n% O: s1 a& C( _) |2 R
营业外支出 Non-operating expenses # J6 S: Y+ Z+ Q) Q: J
以前年度损益调整 Prior year's adjustment
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# d4 \7 E* K! a* I/ `利润总额 INCOME FOR THE YEAR 4 W7 [2 w! S' o# r6 V8 F
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所得税 Income tax
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& K/ l) `3 b B" o1 m5 [) P7 |本年净利润 NET INCOME FOR THE YEAR |
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发表于 2006-11-7 21:39
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