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Accounting system 会计系统 7 _+ R; D2 F' w
American Accounting Association 美国会计协会
5 e- ?) I& W* }: c. d$ w/ JAmerican Institute of CPAs 美国注册会计师协会 " C7 P0 T- v% f$ x# L4 \% n
Audit 审计
, s! J+ t% w7 o4 WBalance sheet 资产负债表 % J' u0 v1 F/ n9 G+ r
Bookkeepking 簿记
_- `' V' u% F/ @Cash flow prospects 现金流量预测 3 @9 H0 M* f4 Z8 V% W
Certificate in Internal Auditing 内部审计证书
' E' c" `! b8 v) E& ?5 nCertificate in Management Accounting 管理会计证书 6 A$ r$ W) Y3 {6 a6 g" Y% o
Certificate Public Accountant注册会计师 - G# b# V+ G4 X' C2 m
Cost accounting 成本会计 . [* L0 o8 H9 P! Y" F; v, Z" E4 R
External users 外部使用者
" {2 S _# K2 T. W& FFinancial accounting 财务会计 / e- d/ B5 V* _ G F
Financial Accounting Standards Board 财务会计准则委员会
; y* I# C/ \3 f# y8 B" UFinancial forecast 财务预测
- v! T% T. Q( bGenerally accepted accounting principles 公认会计原则 ) r2 P( g5 \1 k" E. `9 W
General-purpose information 通用目的信息
) S: l, F) ]- r# j6 @: _' aGovernment Accounting Office 政府会计办公室 # I' B4 C6 W1 r) R
Income statement 损益表
: u/ L4 B) F% e KInstitute of Internal Auditors 内部审计师协会
3 R. I1 q7 ?/ v) NInstitute of Management Accountants 管理会计师协会 3 f7 c" \2 z" [# D
Integrity 整合性 7 `$ c2 x8 y4 b" Q
Internal auditing 内部审计
7 |, z4 A/ D' aInternal control structure 内部控制结构 3 e& e: r8 d/ w3 o% C+ h, g! Z! l
Internal Revenue Service 国内收入署 6 G" Q) E9 \' q% D: _7 g) A8 ~; @) V) ^& L
Internal users 内部使用者 / E. b- w' b% h2 A2 e
Management accounting 管理会计
4 [ O; z& \7 t. XReturn of investment 投资回报 $ W7 b8 P) P! r( J. n
Return on investment 投资报酬 2 B v/ D$ U$ ~- n% f; l* l
Securities and Exchange Commission 证券交易委员会 ; S/ X3 \% g7 W& i' K ?6 t! @
Statement of cash flow 现金流量表
. Y" R/ s0 A, }" q1 h( IStatement of financial position 财务状况表 2 d& o" U) S9 Z1 K6 }" h
Tax accounting 税务会计 - w3 G; \7 s: S' J( V$ K8 y I
Accounting equation 会计等式 ; |! n8 U& D7 }; [; h+ a
Articulation 勾稽关系 2 K+ R( m# u( |/ _/ n, a1 F
Assets 资产
# `* u0 K+ f& ^8 ~ |Business entity 企业个体 * n1 A q M) ]3 C" C
Capital stock 股本 $ ^! p5 N0 c6 o
Corporation 公司
; n; ?( Z( x& {* V" dCost principle 成本原则 ( f( o/ R) X/ c
Creditor 债权人
: K& _) _& I- b, c/ TDeflation 通货紧缩 1 K+ c# i5 t% J- _! n( B5 I K
Disclosure 批露
: r3 {' B) ~5 g8 s4 L, kExpenses 费用 . s7 U5 L: C8 q: y- y
Financial statement 财务报表
* {1 x9 s$ D! M* X5 @Financial activities 筹资活动
5 h7 @3 A* ]* w1 t9 b8 eGoing-concern assumption 持续经营假设 # L$ n; t. F H% t q$ n) }
Inflation 通货膨涨
, i' Z7 g2 K: x5 O+ ~+ l0 G$ {Investing activities 投资活动
) b) T* V0 {, O" mLiabilities 负债 - X2 ^& k6 n" X! [" v9 g/ r
Negative cash flow 负现金流量
: ?/ v' y5 D3 V sOperating activities 经营活动
+ M3 B8 l% C! r# S, _3 r7 t9 UOwner's equity 所有者权益 ( Z, P7 @7 c6 b$ a
Partnership 合伙企业
; D$ Z" d- t( z8 F+ A+ _Positive cash flow 正现金流量 & J" X/ {. X$ J4 A' W' u
Retained earning 留存利润
. R5 o) `8 T" M7 h6 P9 MRevenue 收入
4 N0 l( `# }& v! D- A& }" OSole proprietorship 独资企业 % w8 I# |/ A6 n, [0 c- K
Solvency 清偿能力
: s: U. y) A5 qStable-dollar assumption 稳定货币假设 5 G8 ^+ |" `8 k6 i' O. v3 w; [1 u
Stockholders 股东 9 e6 |6 }6 p/ a3 s
Stockholders' equity 股东权益
" k8 A- Q. z/ Y2 X0 Y' O' sWindow dressing 门面粉饰
& i' E7 |6 g* l: y/ eAccount 帐户 " l3 V, I J( K% I; P3 g
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9 K! P8 ?1 `' E/ S0 ]6 H主营业务收入 Sales
$ m9 B- `; e& }7 [. U# }- P折扣与折让 Sales discount and allowance
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2 g8 i7 o! Q4 u7 z3 X" B产品销售收入净额 NET SALES
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主营业务成本 Cost of sales " D M' a Q+ j, l
主营业务税金及附加 Sales tax - l" c) T& ~% ?( U
+ }& ^- |* X" { K+ p8 e; L4 B
主营业务利润 GROSS PROFIT
7 m: D9 ~+ F( X3 ^8 ?% | : x' h; U7 J [; @! E$ Q
其他业务利润 Other operating profit
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- k0 d' Y& a \. G; i. h; }2 \1 ^4 s营业费用 Operating expenses
- I; K& G4 _% r) ^, u. \4 S% h/ M% ?管理费用 General and administrative expenses
+ S% `2 I3 Z6 q财务费用 Financial expenses 1 N! w/ Y( T* K! d* J( P W
存货跌价损失 Loss on obsolete stocks
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0 C4 e s( @! N( i3 o* Z营业利润 OPERATING INCOME 4 T* w: ^0 |- S: u4 X
. j4 `1 k% L9 t% B! C- K投资收益 Investment income 5 N/ c/ _% V/ N2 g- z+ J
补贴收入 Subsidy income
0 D0 Y4 B% o2 P" K: m& B$ Y营业外收入 Non-operating income
2 p7 n. D- W0 S+ L& ?5 M营业外支出 Non-operating expenses
8 _) i; I7 }0 U1 i以前年度损益调整 Prior year's adjustment
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利润总额 INCOME FOR THE YEAR 3 R# A$ V% K( b0 X$ F
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所得税 Income tax , J1 J( E3 J3 Z/ I1 C4 h! T8 y# |
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本年净利润 NET INCOME FOR THE YEAR |
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