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1、Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant 注册会计师Cost accounting 成本会
2、计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute
3、of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Sta
4、tement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营
5、假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owners equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders equity 股东权
6、益Window dressing 门面粉饰Account 帐政治风险 political risk 再开票中心 re-invoicing center现代管理会计modern management accounting提前与延期支付Leads and Lags特许权使用管理费fees and royalties现代管理会计专门方法management accountingspecial methods of modern跨 国 资 本 成 本 的 计 算 the cost of capital for foreign investments跨 国 运 转 资 本 会 计 multination
7、al working capital management跨 国 经 营 企 业 业 绩 评 价 multinational performance evaluation经济风险管理managing economic exposure交易风险管理managing transaction exposure换算风险管理managing translation exposure国际投资决策会计foreign project appraisal国际存货管理international inventory management股利转移 dividend remittances公司内部贷款inter-com
8、pany loans冻结资金转移repatriating blocked funds冻结资金保值maintaining the value of blocked funds调整后的净现值adjusted net present value配比原则 matching施工企业会计accounting of construction enterprises旅游、饮食服务企业会计serviceaccounting of tourism and民 航 运 输 企 业 会 计accounting of civil aviationtransportation enterprises企业会计business
9、 accounting商 品 流 通 企 业 会 计 accounting of commercial enterprises权责发生制原则 accrual basis农业会计accounting of agricultural enterprises实现原则realization principle历史成本原则principle of historical cost外商投资企业会计 accounting of enterprises with foreign investment通用报表all-purpose financial statements铁 路 运 输 企 业 会 计 accou
10、nting of rail way transportation enterprises所有者权益owners equity实质量于形式substance over form修正性惯例principle of exceptions信息系统论information system perspective相关性原则relevance微观会计micro-accounting客观性原则objectivity可比性原则comparability谨慎性原则prudence金融企业会计accounting of financial institutions交通运输企业会计 accounting of comm
11、unication andtransportation enterprises建设单位会计accounting of construction units记账本位币recording currency计量属性measurement attributes及时性原则timeliness货币计量monetary measurement会计准则accounting standards会计主体accounting entity会计职业道德accounting professional ethics会计职能functions of accounting会计预测 accounting forecasting
12、会计要素 accounting elements会计研究accounting research会计学科体系accounting science system会计学 accounting会计信息accounting information会计任务targets of accounting activities会计人员accounting personnel会计确认accounting recognition会计目标accounting objective会计理论结构theoretical structure of accounting会计理论accounting theory会计控制accoun
13、ting control会计决策accounting decision making会计监督accounting supervision会计假设accounting assumption会计记录accounting records会计计量accounting measurement会计机构accounting department会计环境accounting environment;会计核算financial accounting会计管理体制system of accounting administration会计分期accounting periods会计对象accounting objec
14、t会计等式accounting equation会计本质nature of accounting会计报表accounting statements宏观会计macro-accounting会计 accounting汇总报表combination statements划分资本性支出与收益性支出原则 distinguishmentbetween capital expenditure and revenue expenditure合并报表consolidated financial statements管理活动论management activities perspective管理会计management accounting管理工具论management tool perspective股份制企业会计 accounting of stock companies公认会计原则generally accepted accounting principle,GAAP公共会计public accounting工业会计accounting of industrial enterprises个别报表individual statements高 新 技 术 企 业 会 计accounting of high technologyenterprises负债liability
