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1、会计专业英语词汇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 account
2、ing 成本会计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Ins
3、titute 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
4、金流量表Statement 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 assumpti
5、on 持续经营假设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 equ
6、ity 股东权益Window dressing 门面粉饰Account 帐政治风险 political risk再开票中心 re-invoicing center现代管理会计专门方法 special methods of modern management accounting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跨国资本成本的计算the cost of capital for foreign investments跨国运转资本会计 multinational wo
7、rking 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-company lo
8、ans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 旅游、饮食服务企业会计 accounting of tourism and service施工企业会计 accounting of construction enterprises 民航运输企业会计 accounting of civil aviation transportation enterprises企业会计 business a
9、ccounting 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 accounting of r
10、ail 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
11、communication and transportation 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accoun
12、ting forecasting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 a
13、ccounting theory会计控制 accounting 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
14、分期 accounting periods会计对象 accounting object 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 distinguishment between 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
