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Accounting system 会计系统 - w/ \5 R+ s$ e- Q% i
American Accounting Association 美国会计协会
* m; y; i- H+ m, K. MAmerican Institute of CPAs 美国注册会计师协会
9 ?8 v' ?# {! h/ `4 B5 YAudit 审计
1 H/ J2 v$ b+ g4 R" R% Y+ ABalance sheet 资产负债表
. c# q! g# b+ P. i; I& yBookkeepking 簿记
, W+ X" }6 p2 k' C) d% b" WCash flow prospects 现金流量预测 3 Z+ U ^4 Z* H. B- K
Certificate in Internal Auditing 内部审计证书 1 r" i5 N/ J8 s" W' O4 m
Certificate in Management Accounting 管理会计证书
5 |5 F3 D( B* c3 n3 ]Certificate Public Accountant注册会计师 & ^% q& h* f: G$ D2 U: Q
Cost accounting 成本会计 9 S* f* a) I; o4 M- S5 E( e
External users 外部使用者 , b% Q ]0 w0 G
Financial accounting 财务会计
8 N1 o1 G o, p% AFinancial Accounting Standards Board 财务会计准则委员会
( v# ^8 ~5 G6 l4 HFinancial forecast 财务预测
2 B/ r8 m4 S! ^4 SGenerally accepted accounting principles 公认会计原则
7 G) t8 z+ _, b* x- WGeneral-purpose information 通用目的信息 ! ^( r* }6 d, Q7 t5 s5 d
Government Accounting Office 政府会计办公室
# r* E% m, ~6 C P4 S1 E k$ o9 Z- {Income statement 损益表 % Y! @4 d) J, H \& v
Institute of Internal Auditors 内部审计师协会 7 B2 Y8 P9 R7 k& I/ X' [; n5 J& y) u
Institute of Management Accountants 管理会计师协会 " ]2 N! ]" l. d
Integrity 整合性 - P; W1 w; {5 B' T. L; O5 W
Internal auditing 内部审计
- b, i' C9 j. I. O7 {. eInternal control structure 内部控制结构
7 f) k# ^* s8 J2 o+ Y" W4 [Internal Revenue Service 国内收入署
* [% \% {: c5 ?6 z# O, U0 [Internal users 内部使用者
/ }* ]5 j7 S' M5 W8 {8 J& xManagement accounting 管理会计
$ J v' }7 r) E1 i: s( j! o0 _Return of investment 投资回报 ; a1 E- \- v( r A1 ?5 O) y8 B a
Return on investment 投资报酬
( N2 Q5 j+ N: m# B* @, \Securities and Exchange Commission 证券交易委员会
8 \! W% f" W4 bStatement of cash flow 现金流量表 ; i" j6 H0 {, N- a4 Q* ]
Statement of financial position 财务状况表 - f0 I! b1 k) R( D
Tax accounting 税务会计
( ~; p2 q) P1 ^! V4 M' _; N6 MAccounting equation 会计等式 / c: m, v6 H' r, x) R' C# N3 V: t
Articulation 勾稽关系 5 l5 F) z6 a+ Q. A2 I
Assets 资产
. m! @+ f: { H' d. FBusiness entity 企业个体
; E) F3 V3 D& z6 i; Z* |0 UCapital stock 股本
5 B! K+ ?( C0 k7 B: o9 \* L( UCorporation 公司
, y& B$ p) Z7 ^1 _+ wCost principle 成本原则
! Y8 H, o' |5 t: iCreditor 债权人 * v" M( I$ V* n2 v( q
Deflation 通货紧缩
: H4 Z7 E' M! j5 `5 J) t- u& V! VDisclosure 批露
' H" I* `2 p0 x! K+ q" ?; K8 j; GExpenses 费用 0 `; H/ r7 M' q! z' l1 V: ^- ?2 o
Financial statement 财务报表
+ I& l1 ^% L, F" k$ KFinancial activities 筹资活动 1 R* j/ B, G1 t- I8 ?
Going-concern assumption 持续经营假设
9 T( H4 t- \( @1 MInflation 通货膨涨 1 E. C% z: @& W2 v5 O0 F! U
Investing activities 投资活动
% m) H( e7 O. P4 G" ELiabilities 负债 & x8 K( `8 g& y$ O
Negative cash flow 负现金流量
+ @! n1 h5 m# V9 \Operating activities 经营活动
: h* ~ S- @; p/ N6 |1 g1 q+ J+ hOwner's equity 所有者权益 6 C' y+ S' V! N% o0 _1 R. n7 ~) J
Partnership 合伙企业
e* ^+ Y: u' d5 T, YPositive cash flow 正现金流量 . t' K( t0 F' x3 B8 j1 W
Retained earning 留存利润
# Y8 t& k+ h/ {% M" R' \$ ]9 v* o( CRevenue 收入
* K" z: w& H& fSole proprietorship 独资企业 2 ~. W% V" ~& s! [: b
Solvency 清偿能力 # u# {9 Y: _ T3 k
Stable-dollar assumption 稳定货币假设 8 t- s' L+ a% Z( @8 k1 `7 E* @
Stockholders 股东 9 z, m6 h, D( w; h ]2 p9 X
Stockholders' equity 股东权益 8 {- I( s8 \0 E1 B% V
Window dressing 门面粉饰
( b7 A: U' m4 X; @4 kAccount 帐户
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7 \9 j$ U! @) {5 v l" E6 K主营业务收入 Sales
# U. q) W. S9 \1 i" d折扣与折让 Sales discount and allowance 0 T0 p. j' M& I/ w3 {0 l& v
2 P1 |: r6 B& t产品销售收入净额 NET SALES 7 J; q$ Q2 N7 N- ]$ X. W
+ N, S$ U# C6 e, f2 d) ?) t主营业务成本 Cost of sales
5 r i5 Y* L6 U) ]! H: e5 z主营业务税金及附加 Sales tax % @7 F+ d6 s) k1 z6 \
1 p) o! ^& Y% H G: k9 ~5 j
主营业务利润 GROSS PROFIT
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其他业务利润 Other operating profit $ V. l* A+ T2 x1 Z) z/ A ^& n- o
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营业费用 Operating expenses
1 s4 X( K6 P" f4 O& E' {0 {管理费用 General and administrative expenses 6 G& V- d, C! l2 M/ E; n: {
财务费用 Financial expenses
) N; h8 p: @. m2 Z8 B/ d" e% f存货跌价损失 Loss on obsolete stocks
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9 u( K, K9 [. @& i; w$ g营业利润 OPERATING INCOME ! N+ H+ C( @6 @2 L0 V9 Q! W) s" W5 O
$ L. z6 S( D/ }* C( p) M
投资收益 Investment income
6 D: m* Z: C1 u: O1 e& ~$ X补贴收入 Subsidy income 0 w. x! B: b, f2 C; y
营业外收入 Non-operating income 5 S" z l% n8 s6 X, A# w, f3 `
营业外支出 Non-operating expenses 8 s2 Z9 o) s. ^' N$ n% G* \
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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* j3 w- q) a: P9 h" y1 e% L所得税 Income tax 0 y! {0 I/ a% j
7 h% E& q: `7 T/ o M( X5 O; ]8 |. }
本年净利润 NET INCOME FOR THE YEAR |
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