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Accounting system 会计系统
- v6 w. d/ K0 HAmerican Accounting Association 美国会计协会 4 b9 q6 \' l0 h0 n2 s) A" I- Q3 ^
American Institute of CPAs 美国注册会计师协会 b3 o3 |1 e- M J' x$ G
Audit 审计
9 Q2 x5 U3 j6 j9 tBalance sheet 资产负债表
; h. m J" t% C; d5 P2 _Bookkeepking 簿记 & X& \# X: ^6 u) @9 I# m" j
Cash flow prospects 现金流量预测 3 Q6 e( a- m. r+ D$ S6 g* ?
Certificate in Internal Auditing 内部审计证书 % L$ A7 x" x3 I! R2 w+ w `1 L( A0 V
Certificate in Management Accounting 管理会计证书 / S" A7 r/ y6 f$ K" z0 P8 f/ C
Certificate Public Accountant注册会计师 " ]+ K+ s: ^6 {6 O6 l, i* {+ s
Cost accounting 成本会计
# F1 \+ `% @7 q" aExternal users 外部使用者 ' V' l$ Y R- A2 H
Financial accounting 财务会计 ' [! y; i2 j/ j% R: h& I% H# ~
Financial Accounting Standards Board 财务会计准则委员会 3 M' K4 N! j2 H3 b( n2 }
Financial forecast 财务预测
! I& M c6 y. hGenerally accepted accounting principles 公认会计原则 ) g6 V' {, P; Y
General-purpose information 通用目的信息 . B& t f% a3 G8 |, j
Government Accounting Office 政府会计办公室
" E# R7 ]% w& i* l/ u7 wIncome statement 损益表 ' x% x" q Z, P/ X7 n3 D
Institute of Internal Auditors 内部审计师协会
" V4 G- `4 l4 S( W! YInstitute of Management Accountants 管理会计师协会 ! N( p, q: p8 m( r, C( I" Z
Integrity 整合性 / r+ x* a5 v) E# L
Internal auditing 内部审计
5 {% s0 U9 x4 u( d ^2 Z SInternal control structure 内部控制结构 3 W* n a% _" j, ]' c* g8 ^
Internal Revenue Service 国内收入署 " e! _8 b, S9 T# r
Internal users 内部使用者 % M- w' y% _* J) n, l* W
Management accounting 管理会计
4 f( Y+ L& x- y% SReturn of investment 投资回报 1 I$ `3 o" E# z6 V# B" ], A( D5 U
Return on investment 投资报酬
. u% R' W: y) c* V( bSecurities and Exchange Commission 证券交易委员会
- b! y0 |# q5 y8 ~" J" n$ TStatement of cash flow 现金流量表 + f% H2 t: o1 u7 Y: y4 H
Statement of financial position 财务状况表 ' C! _0 H9 w1 [8 X, b2 E& t
Tax accounting 税务会计 2 S" I: E7 `, Z/ w! K* W
Accounting equation 会计等式 ; K- B. B5 ^2 L- p: ^" Q& b1 h
Articulation 勾稽关系 + C( {5 t' c& W$ e r8 I8 l
Assets 资产
& E' B2 \0 m) ^1 tBusiness entity 企业个体
7 \ v) o4 c- i: ^4 N0 o# n+ U# zCapital stock 股本 ' J4 `; I" L7 @
Corporation 公司 - _# x( M1 F; X5 y- t0 m
Cost principle 成本原则 ! a+ [; C2 g9 m
Creditor 债权人
; ?5 i1 ]- V5 Y7 @Deflation 通货紧缩
# V6 s( C* J8 p jDisclosure 批露
E7 b: g, m" qExpenses 费用
; |2 {( Q2 a( p7 }( s6 {/ ?: VFinancial statement 财务报表
8 l5 }; ?, o8 ~$ o1 QFinancial activities 筹资活动 & j% m6 P& F+ t- x8 s+ J% s
Going-concern assumption 持续经营假设 ; T2 m5 T, ?& w5 _) {# j
Inflation 通货膨涨
3 |) R7 K8 ]0 E/ B1 gInvesting activities 投资活动
' w) r: E7 o+ e9 `Liabilities 负债 s* v8 F4 I7 k* J
Negative cash flow 负现金流量 & }0 \% A1 B4 R" w
Operating activities 经营活动 $ Q4 u# o# @3 w
Owner's equity 所有者权益
% N# d6 r2 }- |0 i1 h9 c2 OPartnership 合伙企业
) r2 B3 `' _( [ @) ^Positive cash flow 正现金流量
' c; q& @/ _( I8 WRetained earning 留存利润
! Z' T7 [: ]' G4 ZRevenue 收入 : G6 [( }/ t" J; i6 c! _0 x
Sole proprietorship 独资企业
# p' W$ n& L" F0 l- C# dSolvency 清偿能力 8 Q% ~9 i# x4 w; e8 G: x* a) ]6 p" x
Stable-dollar assumption 稳定货币假设 ( L. v. V& b- ~2 F. \
Stockholders 股东 $ S/ M; T4 }8 p5 J- b
Stockholders' equity 股东权益
* z2 K' V6 _6 o) ~: ]( X9 \$ E( K/ V/ uWindow dressing 门面粉饰
) d; Z: I$ a( t# V+ NAccount 帐户
4 v% P* l N6 B4 b2 b, l $ o+ M* G3 s, s" `% o9 Q! }! ^
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4 O- `# J5 B3 V1 o2 ~8 A, H主营业务收入 Sales , n/ V% ~" ^) F5 Z# ~1 l
折扣与折让 Sales discount and allowance
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产品销售收入净额 NET SALES 9 y4 ]1 _* Z/ H; N: }) O8 B2 m) y
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主营业务成本 Cost of sales
/ w! k# R n" ]9 O9 J主营业务税金及附加 Sales tax
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主营业务利润 GROSS PROFIT
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% q& U" O3 R1 \* w t. a$ i1 [其他业务利润 Other operating profit
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营业费用 Operating expenses - H4 j4 T- [( \, R% h( Y2 N
管理费用 General and administrative expenses
* i% J- I5 X2 S) ?- y. X, _: ?财务费用 Financial expenses
" c, j i/ T2 D' T& z* Y, |/ g存货跌价损失 Loss on obsolete stocks 9 ~7 U# Z( [. B& d0 c
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营业利润 OPERATING INCOME ( y4 u* A v/ o+ x
* E4 B) F4 q1 @4 R: }投资收益 Investment income 5 ]3 `* b4 d( y# @1 `, [4 ]
补贴收入 Subsidy income
( u6 {1 k3 }! O. v营业外收入 Non-operating income ( x: G4 N# @- j3 S9 V3 L
营业外支出 Non-operating expenses
% L5 Z5 p9 k2 Y, F7 O4 `以前年度损益调整 Prior year's adjustment 1 H$ ~: D; N+ F/ [% E
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利润总额 INCOME FOR THE YEAR : W6 {: N: b- n9 J
) ^* [6 Q8 [# Z( {! ^! a" @- `所得税 Income tax
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8 h1 y2 p* e0 _- S9 _本年净利润 NET INCOME FOR THE YEAR |
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