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1、sales revenue 销售收入net income 净利润expense 费用operating margin 营业毛利accounting concepts 会计概念investor 投资者creditor 债权人to keep accounting records 记账financial statements 财务报表sales volume 销售量return on investment 投资报酬to manage a business 管理一个企业financial accounting 财务会计management accounting 管理会计tax accounting 税
2、务会计financial resources 财务资源obligations 债务economic entity 经济实体financial position 财务状况results of operation 经营成果 assets 资产inventory 存货owners interest 所有者权益general-purpose accounting information 通用会计信息management 管理，管理层（管理当局）bank account 银行账户merchandise 商品warehouse 仓库tax planning 纳税筹划accounting system 会计
3、制度cash register 现金出纳机checkbook 支票簿profitability 获利能力resource allocation 资源配置cash flows 现金流量capital allocation 资本配置taxable income 应税所得income tax return 所得税申报单cost-effective 符合成本效益原则的computer-based accounting system 计算机会计系统manual accounting system 手工会计系统CPA firm 会计师事务所internal control 内部控制Sarbanes-Oxl
4、ey Act(SOX) 萨班斯法案trade association 同业公会labor unions 工会general public 普通公众public company 公众持股公司；上市公司cash flow prospects 现金流量预测return of investment 投资收回interim financial statements 中期财务报表balance sheet 资产负债表income statement 利润表statement of cash flows 现金流量表board of directors 董事会chief executive officer(C
5、EO) 首席执行官Chief financial officer(CFO) 财务总监vice-president 副总裁line supervisor 生产线主管human resources 人力资源timeliness 及时性integrity/fairness 公允generally accepted accounting principles(GAAP) 公认会计原则financial accounting standard 财务会计准则relevance 相关性reliability 可靠性elements of financial statements 会计报表要素to prepa
6、re financial statements 编制财务报表audit 审计certified public accountant(CPA) 注册会计师management accountant 管理(企业)会计师internal auditor 内部审计师objectivity 客观性due care 应有的谨慎（关注）confidentiality 保密public accouning 公共会计sole practitioners （职业人员）单独开业者controller 会计长financial forecasting/budget 财务预算cost accounting 成本会计internal auditing 内部审计bookkeeping
