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Accounting system 会计系统
6 b; |: T' }9 i) G8 B8 |* w% }- i8 QAmerican Accounting Association 美国会计协会 ' u% y) y, u2 L+ W. W# K, x) h
American Institute of CPAs 美国注册会计师协会
0 o& F0 H. ]7 S5 eAudit 审计
& J/ |! _$ q& `9 q3 @+ `- U; FBalance sheet 资产负债表 0 o- ]! c& s0 |6 h
Bookkeepking 簿记 2 k; h1 X/ M, b# y0 s& l
Cash flow prospects 现金流量预测
% }1 O1 r5 I9 W- s1 g- WCertificate in Internal Auditing 内部审计证书
* f, P0 J3 E! H4 C- x, D0 @Certificate in Management Accounting 管理会计证书
$ Q( s- p7 }! D" jCertificate Public Accountant注册会计师 % s) m7 w z; L& Q- n! H& D
Cost accounting 成本会计
' E- m6 f/ Y |, x$ YExternal users 外部使用者 : s d; v( y! y. I& b9 d
Financial accounting 财务会计
4 @' Z+ M3 a% r- Z* CFinancial Accounting Standards Board 财务会计准则委员会
; j/ A" D/ Z i! Y; E& ~' [* f: | `Financial forecast 财务预测 ; u8 q V* x1 X4 S4 {
Generally accepted accounting principles 公认会计原则
6 x7 c5 \4 |4 v3 CGeneral-purpose information 通用目的信息
! A/ q" m9 ]$ z! y! hGovernment Accounting Office 政府会计办公室 5 s' c& [+ O9 R7 a8 u6 u
Income statement 损益表
3 _/ f# W8 J9 y7 d. t/ K0 b$ KInstitute of Internal Auditors 内部审计师协会
+ ]2 ^1 _# U. U F4 XInstitute of Management Accountants 管理会计师协会 " K/ I9 U1 M0 F
Integrity 整合性 ' Y/ Y5 t5 Y* }8 u
Internal auditing 内部审计
, \0 B, c. @0 g% {) F0 b+ ZInternal control structure 内部控制结构 - b: u* w- G& U6 f1 [* r
Internal Revenue Service 国内收入署 * w4 W* m; l1 T) G( u
Internal users 内部使用者
4 T$ g* C- i" gManagement accounting 管理会计
4 s# l& a( l- }$ C# OReturn of investment 投资回报 4 g* f! V' ]& F
Return on investment 投资报酬
/ q" P1 m5 K3 r1 e" K# {3 RSecurities and Exchange Commission 证券交易委员会 9 x, V( [6 W. s% t1 p( G; Z9 Y
Statement of cash flow 现金流量表 % x4 e/ s/ X4 W: ?8 z" L3 K! t
Statement of financial position 财务状况表 , c+ h; v) K' R
Tax accounting 税务会计
& U; l. a6 |5 d* N. {: @9 l4 }Accounting equation 会计等式
" k3 v- p7 H+ @& u6 e$ o: p/ _Articulation 勾稽关系
( U, V6 j* {" V2 z9 v7 r4 EAssets 资产
. K: }: B, ?7 z9 |" o1 wBusiness entity 企业个体
! a( h& K+ N' \8 i5 C' E, [Capital stock 股本 Y! b* o( c' V/ _& }
Corporation 公司
: J, ~) ?- _! a! H% S4 v* ~Cost principle 成本原则
" U: n7 |$ j6 h/ d! R+ jCreditor 债权人 5 K/ k/ [$ G& {9 i
Deflation 通货紧缩
. D" v8 |, Z7 y! G; YDisclosure 批露
/ b# C. C7 |* c; hExpenses 费用 5 ]2 g4 h' Q3 w$ s+ m
Financial statement 财务报表 + }+ b. U3 y8 Y
Financial activities 筹资活动 + f. I! i: }' ] ]* M5 N4 w- {
Going-concern assumption 持续经营假设 7 b2 O+ f$ Z' x8 v! I( n/ p# H/ X( y
Inflation 通货膨涨 5 W! F- Y' Y# ]! F
Investing activities 投资活动 + d, c- _2 ?4 y9 ?* ?
Liabilities 负债
! \9 Q! X2 K; A# ]Negative cash flow 负现金流量
. a' u* I) }* V4 m# C; _5 ]Operating activities 经营活动 8 {3 I6 O2 N, `% Z1 u2 t- a
Owner's equity 所有者权益 ( d& y% M8 L- B5 J) H6 O' g
Partnership 合伙企业 ! I, U7 Z9 o! T9 Q# |2 Q5 i$ t
Positive cash flow 正现金流量
+ u" z& z% G" m2 v! uRetained earning 留存利润
+ s( ^$ o2 ~( s F Y3 C3 @5 p7 CRevenue 收入 * o& T8 _7 M1 ~' Y4 P
Sole proprietorship 独资企业
6 G/ V1 W* i: x# {+ ~* F; fSolvency 清偿能力
6 S' `' I& P+ Y& mStable-dollar assumption 稳定货币假设 ! R$ E* t% y2 c: }% d" F- A
Stockholders 股东 2 s* x, A2 z; Z
Stockholders' equity 股东权益
; j% a3 ` X6 y* }3 `5 b' W* dWindow dressing 门面粉饰
- A8 b3 V8 i4 ^6 c cAccount 帐户
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主营业务收入 Sales # D2 N% c, D7 y( ^+ j H
折扣与折让 Sales discount and allowance # i+ b' }$ L; A0 P1 R0 e
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产品销售收入净额 NET SALES
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* _) q5 u! M, t9 I( X# b主营业务成本 Cost of sales ; K5 |) d3 v! [4 j
主营业务税金及附加 Sales tax ' _% L6 o8 z8 s5 _
s/ [0 O$ y; R' Q9 Q主营业务利润 GROSS PROFIT 9 B' s/ x& ]% C" j) ^8 [, r% h% _4 Z
4 t, c" V" |! m, g/ `- v其他业务利润 Other operating profit
9 Z* g1 e1 K7 T" H% j8 N; k 1 T, [( l: P G+ P. @; p' N
营业费用 Operating expenses
) Z. W3 B4 B+ g/ x0 J' w7 }管理费用 General and administrative expenses - D; P- Z/ e9 D' H8 L3 d
财务费用 Financial expenses
) [; s( E% ?" ^! g9 u) k1 U' {存货跌价损失 Loss on obsolete stocks
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6 q/ K/ A) n9 t: a( o营业利润 OPERATING INCOME ! R& ~# {1 e2 L* M0 b& y2 d) H3 g
% b2 i2 [3 G3 B/ r
投资收益 Investment income
9 K+ v9 F- X7 Z; a% a) H: v2 b补贴收入 Subsidy income ; P5 n8 p- ^4 Y; R, d" U3 v1 }' P
营业外收入 Non-operating income + r/ ^! S3 v/ |% ], L2 [; `2 J1 J( e
营业外支出 Non-operating expenses
4 |) p. A) `% J以前年度损益调整 Prior year's adjustment
7 _8 ~( q$ K% @: i
. y2 g; W$ O# s+ o5 b" {* ^, `$ H+ F利润总额 INCOME FOR THE YEAR
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$ R v0 B. Z j* E所得税 Income tax ' b3 D* B# i0 b. q' r$ {2 z" v
* H; R5 U8 K" d; R2 g( O% ]本年净利润 NET INCOME FOR THE YEAR |
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