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Accounting system 会计系统
( e$ _' k9 h0 `- r+ s* c2 iAmerican Accounting Association 美国会计协会
- S5 b E- D7 _ P9 |5 W8 ]) S+ IAmerican Institute of CPAs 美国注册会计师协会 8 a& |4 H" J. I0 o3 R8 C
Audit 审计 8 `" k- A; ~0 y ]) `
Balance sheet 资产负债表 % J2 W1 K5 u6 N& w- t
Bookkeepking 簿记
* T% q5 y3 ~5 N6 ACash flow prospects 现金流量预测 ( g/ r# U" w2 }$ J
Certificate in Internal Auditing 内部审计证书 ) [! i" [) @; n7 {4 Y3 E' C
Certificate in Management Accounting 管理会计证书
5 J& q6 s" ?) t! bCertificate Public Accountant注册会计师
+ Z& ^" ~) c2 N; D0 E+ [Cost accounting 成本会计
4 [; q; k- W3 }, @& T2 ^* B* OExternal users 外部使用者
5 y' d x3 t6 W/ l8 S1 YFinancial accounting 财务会计
' d2 J Y8 n1 @1 L$ n q5 `Financial Accounting Standards Board 财务会计准则委员会
# i% i$ J1 G- R+ ~- ?Financial forecast 财务预测
- ~. j8 T ^/ j! L: OGenerally accepted accounting principles 公认会计原则 & [7 \: t: B. Y, v$ G
General-purpose information 通用目的信息 8 O8 e9 @& R. G
Government Accounting Office 政府会计办公室
( M- H n* f8 ^5 Q# U% i" aIncome statement 损益表 0 E, j8 K' G' F6 a; _8 g; ?
Institute of Internal Auditors 内部审计师协会 0 D, Y6 y3 Q8 [! u0 L/ R- z7 g
Institute of Management Accountants 管理会计师协会 P7 m$ M6 ^, Y% C' w
Integrity 整合性 ) i" H4 W$ l" r: F0 J1 {2 p
Internal auditing 内部审计
W1 w6 q: q! B# ]3 @' w) jInternal control structure 内部控制结构
0 X- D1 O: d$ d" h. f' I R) C) t+ _0 t- @Internal Revenue Service 国内收入署
; J3 j- C$ \7 y& |# l6 B. b# |Internal users 内部使用者 1 v- j* d0 y6 C/ V/ A! ^5 ^+ P4 p
Management accounting 管理会计
; e5 `$ N! v5 s( |1 `5 DReturn of investment 投资回报 ; G, D$ U1 \; I, }! u, i: p! _
Return on investment 投资报酬 ) A# o7 i/ G/ `& [, p
Securities and Exchange Commission 证券交易委员会
1 F: _: b! x* PStatement of cash flow 现金流量表
! [8 d. a( G6 B$ B$ }# o& |% mStatement of financial position 财务状况表 ; }0 j5 N2 r- S. L8 o
Tax accounting 税务会计
( f, ]- F- d5 qAccounting equation 会计等式
* h$ U" s6 {* R7 {! RArticulation 勾稽关系
. [) ~! ~% l+ cAssets 资产
, N. e+ @/ d' w/ n, r! LBusiness entity 企业个体 * \" G# }2 V& ^! Q' m
Capital stock 股本
! S3 u/ D4 N# [& K6 L7 GCorporation 公司 . D% U R6 t8 r
Cost principle 成本原则 * \" {: e2 G$ U1 T1 O8 c; |
Creditor 债权人 % r) ?/ X2 P7 h1 C2 R2 x5 e, p
Deflation 通货紧缩
8 B1 v$ p ~! Z1 d- t* b- cDisclosure 批露
; I( F: ]1 {# m& o$ VExpenses 费用 ( u; C5 ]$ t; k
Financial statement 财务报表 5 E& [" E% T, [1 I! P! K# b
Financial activities 筹资活动 . j! U8 ~) n* b; h/ B
Going-concern assumption 持续经营假设
1 W. Y2 ~2 P G8 ^# QInflation 通货膨涨
b4 W9 M! Q, K1 f4 B7 P) iInvesting activities 投资活动 / [! e! i: S) B: b
Liabilities 负债
9 o( z1 K+ ?3 F; ]1 PNegative cash flow 负现金流量
- @, ]# C* f5 s2 R) H0 a, oOperating activities 经营活动
* E3 y9 H- q4 o0 M7 t; KOwner's equity 所有者权益 , S2 A8 _( E0 N+ ?! Q4 s
Partnership 合伙企业 ' t! b- H0 p/ v! `' y2 y
Positive cash flow 正现金流量 1 _9 X; V6 O% ~8 G+ P/ m- }
Retained earning 留存利润
8 J. Q9 J; w" W# t, w2 bRevenue 收入
# U* X1 P+ ]0 v; @9 P" BSole proprietorship 独资企业 " ^8 `" y) f! v5 M
Solvency 清偿能力 / P. Q r$ A+ G
Stable-dollar assumption 稳定货币假设 3 r: |" ~/ d' ?, z* Y+ Q
Stockholders 股东 % ^% M7 k$ O1 j- p( F4 @ K
Stockholders' equity 股东权益
2 |0 A i V/ \& U) yWindow dressing 门面粉饰 2 e) e$ P. G5 o; Z8 ?- `* G
Account 帐户 7 \7 W9 C L# T1 C k2 _) L
8 x ] s, E& r9 o6 ]5 {8 e2 O1 c& A; }9 K
! U" ~. }& S4 Y8 [0 p* a. {1 S+ |主营业务收入 Sales 4 m' B" q/ {, q$ s5 r/ _% y
折扣与折让 Sales discount and allowance 7 K% v3 ~: H/ b: Y) w# s
9 ^1 q8 B. F* ^0 @% U+ f产品销售收入净额 NET SALES
6 G, W8 i+ O4 z7 G3 X! b
# s: F3 ~ F9 C1 l$ f% ~9 U: W; h主营业务成本 Cost of sales 8 \, u9 I: d. a2 t& Z1 k
主营业务税金及附加 Sales tax 0 ~# T6 B( ^' N" K$ s c
! C6 }) G+ N0 T0 y# c
主营业务利润 GROSS PROFIT ! ~+ ]9 R# b F; X1 K/ e' ~( y
g7 Z1 O4 z, G其他业务利润 Other operating profit " |! R- X: Z& S5 K4 f( z$ G& V
9 W0 ?6 b7 M. h9 _7 y. D2 ~7 b营业费用 Operating expenses
# ?9 q# Y5 F! |4 ]3 L: O管理费用 General and administrative expenses
# b5 c, X' u( w财务费用 Financial expenses , s( h" F# X2 p; F" c! \# v, j \
存货跌价损失 Loss on obsolete stocks 0 L' l, m+ _$ y/ }: \- r1 k* p
" q& E/ V/ \: B; v+ P7 v
营业利润 OPERATING INCOME
; }2 g# F0 E6 N # w( y( h- p# f
投资收益 Investment income
, ^. X" z- m+ Y1 i+ D$ ?/ C5 U补贴收入 Subsidy income . w" u E! w: b% A
营业外收入 Non-operating income
$ Q' z5 L/ R3 B O营业外支出 Non-operating expenses
( ?/ C) R/ d4 `( E以前年度损益调整 Prior year's adjustment % a9 U5 o& t0 v# f( ]7 j. `
$ i6 G) \: P c# P& A" j利润总额 INCOME FOR THE YEAR
- P8 E# y+ A B' F4 T & {+ n) G" c7 }" t
所得税 Income tax
$ i, n+ j6 m5 i q L8 u) Q5 O4 R9 X- W' V; o
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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