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Accounting system 会计系统
7 n& y! s, J1 r9 A* i8 UAmerican Accounting Association 美国会计协会 1 \* r' E) n+ ~+ o! q' Q
American Institute of CPAs 美国注册会计师协会 6 x K+ K/ U- Z* ]% n8 H3 I
Audit 审计
1 [2 D& I9 `1 p: mBalance sheet 资产负债表 , ~" c) v% v5 x5 a% d% x) |, ?
Bookkeepking 簿记 # ^3 R2 ~9 t& x0 L& H
Cash flow prospects 现金流量预测
. s8 `' ?3 a+ U/ x9 ~+ b/ r+ U. ^Certificate in Internal Auditing 内部审计证书 4 ^, c1 t! l1 u; ]1 G( ^
Certificate in Management Accounting 管理会计证书
7 O6 m* s/ a0 P2 k; pCertificate Public Accountant注册会计师 " x- Q9 v# V9 d& k" j x
Cost accounting 成本会计 6 p( j* T4 W6 f9 V; G
External users 外部使用者
7 Q- a' [9 f6 F$ R$ DFinancial accounting 财务会计
: n& A- o7 W( |* O2 A5 R+ oFinancial Accounting Standards Board 财务会计准则委员会
' F" ?% o8 r6 D) }5 N7 K8 n! A% KFinancial forecast 财务预测
+ J; l( U. B" q: W- ^" PGenerally accepted accounting principles 公认会计原则
4 Q o' i" h/ w4 t vGeneral-purpose information 通用目的信息
! E! T' |" A7 M. o* ~3 dGovernment Accounting Office 政府会计办公室
1 J) p1 T, F# H* u8 d! IIncome statement 损益表 6 P& [# N) [: [$ {9 E
Institute of Internal Auditors 内部审计师协会 / `9 _8 `$ O# }* T
Institute of Management Accountants 管理会计师协会 ; h! [( }: W# w9 w/ B n
Integrity 整合性
$ H0 i+ }; k6 d" RInternal auditing 内部审计 6 U( x4 x6 ~8 q9 t7 H9 ]( S
Internal control structure 内部控制结构 # }; b* n0 a H# K/ B X
Internal Revenue Service 国内收入署
- H' ^2 `& V. g, |6 l0 WInternal users 内部使用者
4 K+ V. P9 ^7 T1 ?& V6 {* pManagement accounting 管理会计 3 \+ d, e" t7 r4 m& u
Return of investment 投资回报 & ~0 W8 V% r8 p/ ~
Return on investment 投资报酬
# t* J$ k4 _, F7 Y: h5 p6 Q7 ]Securities and Exchange Commission 证券交易委员会 ' j' I! X; u9 M1 r& B3 Z# |9 z
Statement of cash flow 现金流量表 ' w3 M5 l X; O c; \1 I. B7 e
Statement of financial position 财务状况表
) o' v* d- [: s( lTax accounting 税务会计
. B# h6 c8 `0 ^, g6 w, I( kAccounting equation 会计等式
: L& m, j7 d8 `( NArticulation 勾稽关系 3 U* B9 H: w+ U* H5 P
Assets 资产
" @, T6 `0 y' H& X& ~( s1 iBusiness entity 企业个体
* C8 \, G& J k: l/ p, t( W6 ]. zCapital stock 股本
% |9 [! M, F- G4 jCorporation 公司
9 m |, b- W. P6 A5 D, i7 g% NCost principle 成本原则 ' R, P1 S7 @& U; p5 X1 I2 Y1 H( G/ C
Creditor 债权人
7 g( g5 J F# n8 z4 C1 s2 BDeflation 通货紧缩
+ r! R" _/ D, N: H1 ]Disclosure 批露
. F- l1 U+ P# [Expenses 费用 ! Y# M% k" m. Y4 T7 f
Financial statement 财务报表 y9 g8 P0 Z$ ~! ?& P- u6 X! T4 }
Financial activities 筹资活动
0 m- k+ Z& p UGoing-concern assumption 持续经营假设 5 F5 T C5 O5 F
Inflation 通货膨涨
- b. }; T" r5 q+ aInvesting activities 投资活动 + ?9 J3 W" x: U% G9 m
Liabilities 负债 5 s k$ }# o$ d. Q/ V# l
Negative cash flow 负现金流量
/ V* ?: }& I: o7 `2 i4 a+ ~6 {Operating activities 经营活动
$ W* g$ K5 \: R% w5 T7 [Owner's equity 所有者权益 # _" _ C: x5 \% n9 F' y5 g
Partnership 合伙企业
% R$ Z. [0 `5 u/ c) g$ N: }Positive cash flow 正现金流量
' U2 {+ R! v* G, B+ P: WRetained earning 留存利润 & z9 L0 L& [7 h/ H; e: _3 {
Revenue 收入 1 I* t* z& y( S. ?0 T4 R) f
Sole proprietorship 独资企业
Q; F. A/ c( C+ d$ P! g" y8 USolvency 清偿能力
) u3 |2 S4 x2 `' N8 oStable-dollar assumption 稳定货币假设
' e2 x3 G6 R; n) z% zStockholders 股东
% d% s( [6 z" L# b) g& CStockholders' equity 股东权益
. h+ m" v E2 s ~Window dressing 门面粉饰
$ r7 Q3 _% L3 ?! N* i3 t+ ^( mAccount 帐户
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主营业务收入 Sales
% }* h- e; o8 [折扣与折让 Sales discount and allowance % U2 l: X! r: I$ g0 [6 D
4 V# S. R8 R( F+ M/ G) C
产品销售收入净额 NET SALES ) y# g0 B$ j! d7 w3 \3 ]
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主营业务成本 Cost of sales
9 e# T# r3 v) j+ J主营业务税金及附加 Sales tax & Q# O7 R! M9 R7 u& [
# T" A/ y+ F* L b8 K2 y主营业务利润 GROSS PROFIT
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$ }; }5 Z4 ~! z/ j1 `5 {& s8 Z其他业务利润 Other operating profit ) q' ~( n9 I- w7 d
6 b) l( \8 O+ ?) o营业费用 Operating expenses
" m) t2 ^3 T6 T- Z ~3 \! o% ?$ \& `* \: }管理费用 General and administrative expenses * {7 }$ Z2 D& u K
财务费用 Financial expenses # B( h# q0 y9 h* O$ t! f5 Z- b! o
存货跌价损失 Loss on obsolete stocks
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营业利润 OPERATING INCOME # ?, Y- \: L+ n
$ E+ x* J2 [0 L. d+ l
投资收益 Investment income ) A# V" [" l4 @4 \' a
补贴收入 Subsidy income
1 k! @( S" S. F9 A: e: F1 A营业外收入 Non-operating income
U( E/ E; z9 [1 q+ c1 F# S S营业外支出 Non-operating expenses
" X8 x& i' D y% x- U' B7 X以前年度损益调整 Prior year's adjustment " c( A1 J8 `1 {6 g% z5 L
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利润总额 INCOME FOR THE YEAR 8 i I! I; I0 Z4 Z" u
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所得税 Income tax
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( V4 t5 V D- f. H本年净利润 NET INCOME FOR THE YEAR |
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