 鲜花( 1)  鸡蛋( 0)
|
Accounting system 会计系统 2 J! Z2 d1 |. [% X) T
American Accounting Association 美国会计协会 " O. K+ e" o0 j+ K
American Institute of CPAs 美国注册会计师协会
( F) S5 j5 c$ p, L) T) r8 @Audit 审计
* H- A$ C+ Q! H- A2 Z$ HBalance sheet 资产负债表 $ _/ [. E4 m& w! u4 E# s0 i5 c
Bookkeepking 簿记 # \! z4 K* I9 Q6 S2 U# K
Cash flow prospects 现金流量预测
- l' F7 w# C- @/ ~Certificate in Internal Auditing 内部审计证书
: F% |: ?2 I; uCertificate in Management Accounting 管理会计证书
+ E1 U: v. M# m q4 p7 VCertificate Public Accountant注册会计师
/ f7 W! q3 f* d; SCost accounting 成本会计 6 z1 Y7 L. C* e V
External users 外部使用者
+ D Z; V o* g8 s; n& ]9 PFinancial accounting 财务会计 . c6 T* r4 L( L/ Y
Financial Accounting Standards Board 财务会计准则委员会 3 I! p8 y0 f* ^, q
Financial forecast 财务预测 ) T: \& z: ]' `
Generally accepted accounting principles 公认会计原则 - |9 f7 A* W, ?8 D9 [0 |+ R
General-purpose information 通用目的信息
5 v; d+ e3 |9 E& m' y& vGovernment Accounting Office 政府会计办公室 1 S4 _! W4 F/ @ V) K/ e! m
Income statement 损益表 % D1 M9 r+ @& f- R6 e0 I) ]
Institute of Internal Auditors 内部审计师协会
% A+ y/ ^* y" I. R- C' oInstitute of Management Accountants 管理会计师协会 , k7 U& X4 N2 k! j" d+ Z
Integrity 整合性 / q) }& Z" l8 ^+ Y
Internal auditing 内部审计
# r' [6 p9 I* A. Y2 l# tInternal control structure 内部控制结构
& n8 b% e+ R; OInternal Revenue Service 国内收入署
( A- w; H3 j! d% K4 N; CInternal users 内部使用者
; ]. x6 m- N6 s+ S/ z* t. x BManagement accounting 管理会计
6 b+ R8 H5 H0 @# UReturn of investment 投资回报
2 ^. d/ }# F! g6 ]) @ [Return on investment 投资报酬 : x# f4 |. S6 {. H
Securities and Exchange Commission 证券交易委员会
/ P# b0 m& Y! D5 G5 UStatement of cash flow 现金流量表 % R% E( m8 W$ u
Statement of financial position 财务状况表 8 H, N3 R' L$ ~' d. b: J
Tax accounting 税务会计
3 ^& x# A4 h0 |* VAccounting equation 会计等式
# g1 J3 Y" J4 i& @2 V5 f# _/ e5 m! D1 vArticulation 勾稽关系 $ ]) o% t0 o: D% V; i" R
Assets 资产 8 P; n+ D9 m9 f N% Z7 O3 D- @
Business entity 企业个体
8 O; V/ O' X- O& ^3 g% DCapital stock 股本 1 L, C w4 r+ S- ^ N
Corporation 公司 7 Q; Z! [4 Q$ Q0 E _
Cost principle 成本原则 0 {- h; p4 d3 B
Creditor 债权人 , F2 }* @% j$ P( K1 g( x
Deflation 通货紧缩
6 l, m0 d2 C; z/ g7 g8 UDisclosure 批露 - k/ e: v6 W+ t8 {* }6 L
Expenses 费用
6 B) c% U3 P' f: B6 y) d% RFinancial statement 财务报表 " u$ C" t. C' P# Z5 E5 x; g$ W
Financial activities 筹资活动
) e l5 Z0 i- Y4 E: M7 i* {Going-concern assumption 持续经营假设
, i, ~6 K( I" @1 W# E4 R LInflation 通货膨涨
, X" X: j+ U4 r c: r; E. g( OInvesting activities 投资活动 8 l/ V$ R8 r& k( J- O
Liabilities 负债 , N. [6 B$ c) \: X
Negative cash flow 负现金流量
) k" q( [# S% g$ J4 `+ }, D0 w4 COperating activities 经营活动 3 c; g4 g1 o, ?
Owner's equity 所有者权益
0 H2 F; r6 ?' e: V+ PPartnership 合伙企业 6 l& x4 m6 D% o& `% {4 p
Positive cash flow 正现金流量
1 z T+ v" g5 ]1 v/ oRetained earning 留存利润
: w3 ~& P1 l8 v" R. M6 r1 Y" ORevenue 收入
8 d' g6 v, V7 i/ B4 R1 TSole proprietorship 独资企业
' H+ s4 i# w4 `1 Y0 iSolvency 清偿能力 + m h v: _( v1 i' p g x
Stable-dollar assumption 稳定货币假设 $ N7 _. x4 C' c2 E- Z. N9 I
Stockholders 股东 & i: z9 D+ ~- J7 z- ~: Y+ e1 |" F
Stockholders' equity 股东权益
' S) m' E, C9 \! Q' O7 `$ s1 f sWindow dressing 门面粉饰
[' \) m1 P! O! d8 ^! dAccount 帐户
. V. ~9 J0 X; \0 j( r& } " ~# I& B: e, T9 T* n- f* W, O
, V6 Z* J- p1 V& U
& d2 _, c: H! G" M& s! |, `
主营业务收入 Sales % s6 x) K8 g6 `. s. R' B7 y# ^# w, u
折扣与折让 Sales discount and allowance - I7 p, t: d5 v o
4 i' g, q' j7 r3 ~" T# u/ I S产品销售收入净额 NET SALES 3 \' r; z7 T0 n: q/ D
) _& Q! x- I% I4 z @7 _" V主营业务成本 Cost of sales ! H% w, _- m0 h, M5 B% W
主营业务税金及附加 Sales tax . Z" V: {. v) }: J
7 _4 k7 B6 }' b$ H9 f* e4 {主营业务利润 GROSS PROFIT
/ R0 j8 U" C! i5 I
! M0 _4 Y9 ^4 H p, ~其他业务利润 Other operating profit ; ^! H3 D7 f# y' D
! b+ W: p; v- J! A" t3 W
营业费用 Operating expenses : V; d& E( z6 W2 k- Z8 R
管理费用 General and administrative expenses
; K# P5 N& U, p* s财务费用 Financial expenses
+ z$ T, K8 o; U/ O2 o存货跌价损失 Loss on obsolete stocks
5 J H/ {1 r' t* S7 u
1 y. \5 ]9 i1 T! X1 P# {4 e9 Z$ J营业利润 OPERATING INCOME # @! `7 j' v; \6 f
# j( V, [. z. F4 N! q投资收益 Investment income
; {- s. n! E" J8 [" L补贴收入 Subsidy income 9 G* S9 R9 m7 k) s; Q
营业外收入 Non-operating income * f7 P* Q' v' z4 O$ M
营业外支出 Non-operating expenses & l9 m5 N" v u% {6 U1 P4 O
以前年度损益调整 Prior year's adjustment - U8 G9 C! R! z. r
& \; }# I; D9 U2 ^( b' o利润总额 INCOME FOR THE YEAR
, D& x; x* w: @% I' ^9 d) V! u1 t ( U( I4 j+ C* C2 l, P
所得税 Income tax + T4 p4 \: ?, f
+ q7 A; p* ?+ P) A/ r
本年净利润 NET INCOME FOR THE YEAR |
|
狗仔卡
发表于 2006-11-7 21:39
提升卡
置顶卡
沉默卡
喧嚣卡
变色卡
显身卡
