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1、会计科目英文会计系统 Accounting system美国会计协会 American Accounting Association 美国注册会计师协会 American Institute of CPAs审计 Audit资产负债表 Balance sheet簿记 Bookkeeping现金流量预测 Cash flow prospects 内部审计证书Certificate in Internal Auditing 管理会计证书 Certificate in Management Accounting 注册会计师 Certificate Public Accountant 成本会计Cost a
2、ccounting 外部使用者External users 财务会计Financial accounting 财务会计准则委员会Financial Accounting Standards Board财务预测Financial forecast公认会计原则Generally accepted accounting principles通用目的信息 General-purpose information 政府会计办公室Government Accounting Office损益表 Income statement内部审计师协会Institute of Internal Auditors管理会计师
3、协会Institute of Management Accountants整合性Integrity内部审计Internal auditing内部控制结构Internal control structure国内收入署Internal Revenue Service内部使用者 Internal users管理会计Management accounting投资回报Return of investment投资报酬Return on investment证券交易委员会 Securities and Exchange Commission现金流量表Statement of cash flow财务状况表St
4、atement of financial position税务会计 Tax accounting会计等式Accounting equation勾稽关系 Articulation资产 Assets企业个体Business entity股本Capital stock公司Corporation成本原则Cost principle债权人Creditor通货紧缩 Deflation批露Disclosure费用Expenses财务报表Financial statement筹资活动Financial activities持续经营假设Going-concern assumption 通货膨涨 Inflatio
5、n 投资活动Investing activities负债Liabilities负现金流量Negative cash flow经营活动Operating activities所有者权益Owners equity合伙企业Partnership正现金流量Positive cash flow留存利润Retained earning 收入Revenue独资企业Sole proprietorship 清偿能力Solvency 稳定货币假设Stable-dollar assumption 股东Stockholders 股东权益Stockholders equity 门面粉饰Window dressing 帐
6、户 Account 一、 资产类 Assets 流动资产 Current assets 货币资金 Cash and cash equivalents 现金 Cash 银行存款 Cash in bank 其他货币资金 Other cash and cash equivalents 外埠存款 Other city Cash in bank 银行本票 Cashiers cheque 银行汇票 Bank draft 信用卡 Credit card 信用证保证金 L/C Guarantee deposits 存出投资款 Refundable deposits 短期投资 Short-term invest
7、ments 股票 Short-term investments - stock 债券 Short-term investments - corporate bonds 基金 Short-term investments - corporate funds 其他 Short-term investments - other 短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable 应收票据 Note receivable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acc
8、eptance 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Account receivable 其他应收款 Other notes receivable 坏账准备 Bad debt reserves原材料 Raw materials 预付账款 Advance money 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories 物资采购 Supplies purchasing 包装物 Wrappage 低值易耗品 Low-value consum
9、ption goods 材料成本差异 Materials cost variance 自制半成品 Semi-Finished goods 库存商品 Finished goods 商品进销差价 Differences between purchasing and selling price 委托加工物资 Work in process - outsourced 委托代销商品 Trust to and sell the goods on a commission basis 受托代销商品 Commissioned and sell the goods on a commission basis 存
10、货跌价准备 Inventory falling price reserves 待摊费用 Deferred and prepaid expenses分期收款发出商品 Collect money and send out the goods by stages 长期投资 Long-term investment 长期股权投资 Long-term investment on stocks 股票投资 Investment on stocks 其他股权投资 Other investment on stocks 长期债权投资 Long-term investment on bonds 债券投资 Inves
11、tment on bonds 其他债权投资 Other investment on bonds 长期投资减值准备 Long-term investments depreciation reserves 减值准备 Depreciation reserves 股权投资减值准备 Stock rights investment depreciation reserves 本金 Principal 利息 Interest 债权投资减值准备 Bcreditors rights investment depreciation reserves 委托贷款 Entrust loans 固定资产 Fixed as
12、sets 房屋 Building 建筑物 Structure 机器设备 Machinery equipment 运输设备 Transportation facilities 工具器具 Instruments and implement 累计折旧 Accumulated depreciation 固定资产减值准备 Fixed assets depreciation reserves 房屋、建筑物减值准备 Building/structure depreciation reserves 专用材料 Special-purpose material 机器设备减值准备 Machinery equipme
13、nt depreciation reserves 工程物资 Project goods and material专用设备 Special-purpose equipment 预付大型设备款 Prepayments for equipment 为生产准备的工具及器具 Preparative instruments and implement for fabricate 在建工程 Construction-in-process 安装工程 Erection works 在安装设备 Erecting equipment-in-process 技术改造工程 Technical innovation pr
14、oject 大修理工程 General overhaul project 在建工程减值准备 Construction-in-process depreciation reserves 固定资产清理 Liquidation of fixed assets 无形资产 Intangible assets 专利权 Patents 非专利技术 Non-Patents 商标权 Trademarks, Trade names 著作权 Copyrights 土地使用权 Tenure 商誉 Goodwill 无形资产减值准备 Intangible Assets depreciation reserves 专利权减值准备 Patent rights depreciation reserves 商标权减值准备 trademark rights depreciation reserves 未确认融资费用 Unacknowledged financial charg
