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Accounting system 会计系统
" m6 D2 D* s6 u W0 X2 R% y4 `American Accounting Association 美国会计协会 ; r% C! q- F8 c5 T
American Institute of CPAs 美国注册会计师协会
& K4 }$ F0 z, _+ u( @Audit 审计
* R X/ R& o+ z* w/ Q, ^- ^% F6 V! ?: aBalance sheet 资产负债表
3 x# }* V$ `6 I' I8 ?! b3 kBookkeepking 簿记
- U. z& A) l0 ^Cash flow prospects 现金流量预测
# b* P0 f1 e* V2 k3 NCertificate in Internal Auditing 内部审计证书
8 N1 C7 y+ ~' T- ?Certificate in Management Accounting 管理会计证书
/ H4 d! n4 D7 d C' n& h$ Y( {! |8 ]- ECertificate Public Accountant注册会计师
; O* }) `% |' z* D% kCost accounting 成本会计
. g5 I( t* F1 L9 t4 E$ w+ t. cExternal users 外部使用者
- n* h( a& l' s% R* l* n5 k" N# ~Financial accounting 财务会计 ( [. |' c% h! [' t% h, w! j- r+ W/ p
Financial Accounting Standards Board 财务会计准则委员会
# _. B2 y3 O' g6 X3 B; C/ PFinancial forecast 财务预测
+ b) E2 Z! R5 L1 w9 |Generally accepted accounting principles 公认会计原则
: \& }5 D! w6 h; BGeneral-purpose information 通用目的信息 " w& x( v5 z% Y, k
Government Accounting Office 政府会计办公室 Y% W/ p6 |- e1 z O. C" C
Income statement 损益表
8 T4 b2 j# n" TInstitute of Internal Auditors 内部审计师协会 4 s6 p8 {9 l% I* v, C
Institute of Management Accountants 管理会计师协会 / a, t. |' K) h. _& L
Integrity 整合性
7 \9 V A) z- ?9 V: fInternal auditing 内部审计
: `7 i) [8 k1 c( q; QInternal control structure 内部控制结构
, z( ]1 D) s* R) \2 j1 m4 mInternal Revenue Service 国内收入署
& K5 L3 T$ t! l( @6 IInternal users 内部使用者 1 B r- ~8 u* b2 P; U/ j0 x/ J4 E
Management accounting 管理会计
- r2 \" u3 E; qReturn of investment 投资回报
3 C& z5 t# h6 K( w0 yReturn on investment 投资报酬
# d& u4 K( l, ~% L" g MSecurities and Exchange Commission 证券交易委员会 ! M8 z2 G1 s1 m0 @2 k
Statement of cash flow 现金流量表 * {; Y7 e5 R* Y6 l6 K% \
Statement of financial position 财务状况表
i8 c+ M5 E! W8 x) X- ?Tax accounting 税务会计
- W; D. z# D1 Q4 N. F z/ O8 U- wAccounting equation 会计等式 8 ^3 I# M* ~' _8 A
Articulation 勾稽关系 / w5 q2 {' `9 J
Assets 资产 $ [3 r, n0 J- |& r
Business entity 企业个体 1 B. R2 A2 j' S! R# d
Capital stock 股本
+ K' T) C, y5 u" PCorporation 公司
* F6 Q" y- \3 B' G4 j: JCost principle 成本原则 . ~# \5 n$ G; u0 P# S) F
Creditor 债权人 ; Z" {. E% ^9 t0 c- P" J
Deflation 通货紧缩
, c. f# Y4 }# Z9 v9 G1 aDisclosure 批露
/ S0 N4 G4 W+ B3 j9 NExpenses 费用
$ [/ Y! \/ q- R% N& Y1 G! QFinancial statement 财务报表 ! o2 _4 j! T8 K5 o
Financial activities 筹资活动
' }& e6 v+ }6 S" iGoing-concern assumption 持续经营假设
+ L( D7 a5 \- J1 s- LInflation 通货膨涨
- B1 l2 J+ x; o7 o. n( tInvesting activities 投资活动
( s6 m4 b; N, oLiabilities 负债 ; j! I; n% _9 F* }/ E" }+ {
Negative cash flow 负现金流量 9 R- r) B/ i6 m/ \( Q4 r# Z
Operating activities 经营活动
2 q9 f2 e$ v6 z% L( TOwner's equity 所有者权益 j7 R( m5 b$ D7 L6 n
Partnership 合伙企业 ! x/ D- r/ f( @' F7 j
Positive cash flow 正现金流量 ! K( r- R& e; ?4 w6 p e
Retained earning 留存利润 # b5 S: m" t/ V8 p
Revenue 收入 1 Q: T( h6 k7 j7 k& H
Sole proprietorship 独资企业 ' {( l: r8 e5 k& [8 [
Solvency 清偿能力 3 D1 H2 P5 I0 A
Stable-dollar assumption 稳定货币假设
( x9 M8 t7 n6 V1 l7 |Stockholders 股东 6 O: g a$ _1 ~( g
Stockholders' equity 股东权益 - o1 p5 N" N& s$ M, i1 t2 W6 y
Window dressing 门面粉饰 , |' [- @- K7 l2 ~* k
Account 帐户 - e1 ~0 n. P# X9 D* q! Q' Z) X8 m' q
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B* f4 v: Z. B: k5 ?+ j3 N2 m) V* P主营业务收入 Sales
! @* P) o9 C0 M折扣与折让 Sales discount and allowance & O5 \+ r& t: I, y4 x* A0 c1 a1 R3 |
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产品销售收入净额 NET SALES
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主营业务成本 Cost of sales
1 n3 Z& B) V1 X3 r& m主营业务税金及附加 Sales tax $ C8 Q) |; d9 E9 c7 p3 I
n6 c9 v* _% k+ n c主营业务利润 GROSS PROFIT . @ m; |7 t7 x$ C# X( {
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其他业务利润 Other operating profit 2 m( x4 `$ i9 F/ Z
0 D7 k/ n0 r% v3 M8 o9 j营业费用 Operating expenses
! N6 p- R, w* m9 V管理费用 General and administrative expenses
7 ], s w% _+ k) A* n# }, u o财务费用 Financial expenses ^0 J+ n! h; R2 _3 h, ?' N
存货跌价损失 Loss on obsolete stocks + `5 ^/ k V& s; P- Z; I
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营业利润 OPERATING INCOME + T& ~; ? ~/ ^: p% u; o; u
' N g; I2 @8 Z' C投资收益 Investment income + g' q8 ]' J, E2 h3 y# h
补贴收入 Subsidy income
- t8 c: b9 |4 h; n# x营业外收入 Non-operating income 5 t1 @7 G( R2 n. Z
营业外支出 Non-operating expenses 6 [0 h' E9 x0 c M5 G. i
以前年度损益调整 Prior year's adjustment / M6 D, ?; i- u3 B: V$ L
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利润总额 INCOME FOR THE YEAR 0 m$ N; q& l! T0 c9 V- ^" @
) Y J% d' B! [, n3 P/ X所得税 Income tax . @/ L: E# ^, D& c* E
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本年净利润 NET INCOME FOR THE YEAR |
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