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Accounting system 会计系统 % @; i' L: ^/ W& p+ k: O, F* l
American Accounting Association 美国会计协会 & v% O" F; t3 w7 A6 J
American Institute of CPAs 美国注册会计师协会 $ A$ j: }/ N x7 a( {+ a- p
Audit 审计 * t# g# p* {. X3 `8 `; F
Balance sheet 资产负债表 3 c5 h) ~! V0 G
Bookkeepking 簿记 $ W+ n8 R5 `# Z! h0 H4 H
Cash flow prospects 现金流量预测 ( ~, N) o ~( c" R- [- i9 y
Certificate in Internal Auditing 内部审计证书
1 n1 x) n. l6 ]Certificate in Management Accounting 管理会计证书
7 a; T( K( Q+ e9 l+ UCertificate Public Accountant注册会计师 ) s# f2 U& `, [/ k4 y
Cost accounting 成本会计
5 \- H( M9 n4 E( [" XExternal users 外部使用者 $ Q- u4 s+ l% Q7 B$ D# y% Y1 l
Financial accounting 财务会计 1 d5 [$ t- V7 Z# z! d0 w
Financial Accounting Standards Board 财务会计准则委员会
+ v7 P3 S ^3 b2 K+ \" XFinancial forecast 财务预测 + ~( b/ |3 Y9 O4 m1 K
Generally accepted accounting principles 公认会计原则 ; x+ M% b% o# e% x
General-purpose information 通用目的信息 / ?( x9 d+ O( D5 {3 r
Government Accounting Office 政府会计办公室 4 f' I; t' ]9 U, @6 N! e' h3 o' J
Income statement 损益表
3 V" A4 O {& p# Y+ \/ s% }& NInstitute of Internal Auditors 内部审计师协会 5 B/ p/ P" ?+ C5 G8 Z
Institute of Management Accountants 管理会计师协会
F/ z' I: C; E7 i. h# Q. dIntegrity 整合性 + |5 j' Y: S1 y# ?. `, u5 V
Internal auditing 内部审计
5 D0 x8 _$ \& Y1 a* A& AInternal control structure 内部控制结构
' M, T _% h+ G& K/ BInternal Revenue Service 国内收入署 + C4 {9 ^4 s0 L0 v* I
Internal users 内部使用者
# f# D8 Q B8 c3 E/ Z! GManagement accounting 管理会计
, t- @' m. }, t+ |" |6 TReturn of investment 投资回报
, v5 H, w( ]- yReturn on investment 投资报酬 . o# @1 \' P( V# E
Securities and Exchange Commission 证券交易委员会
# U! A: W# j! b- }! h% F4 n" NStatement of cash flow 现金流量表
4 S" f. U/ X' C# T: gStatement of financial position 财务状况表 4 Q7 p3 \2 D4 R# Z6 P1 z
Tax accounting 税务会计
2 i4 { j/ p+ X# N% `8 g6 o F; vAccounting equation 会计等式 : e* O8 D# I) y
Articulation 勾稽关系 & M; W' ^$ }) l4 H' l
Assets 资产 # d) b4 U; r1 c5 L/ L
Business entity 企业个体 $ ?# e2 |& @, K7 a" r5 j
Capital stock 股本 ' h2 C( b1 g6 c3 i
Corporation 公司
3 r0 j: s; e9 j& b' OCost principle 成本原则
: s) H2 S0 d; o. PCreditor 债权人
. m. u* a- A6 n' N! o; ~0 FDeflation 通货紧缩
3 ^; D P" s( w7 G: }9 vDisclosure 批露 : _# U& g$ q" z% n2 Z
Expenses 费用 6 s5 x% z$ ` `) W) D0 H0 f
Financial statement 财务报表 # c; `' Z/ O9 a. d1 I; a9 a* @
Financial activities 筹资活动 " s, r& _% l; @( G8 p$ o
Going-concern assumption 持续经营假设
5 ?/ ^+ X& g) a P& UInflation 通货膨涨
a) f4 S$ m/ S2 yInvesting activities 投资活动
2 b2 ~( |' n3 N4 U* W5 dLiabilities 负债
# g2 S- m- z) r- ~% ]- MNegative cash flow 负现金流量 5 T ~- r8 F% [ G8 P! }
Operating activities 经营活动 * X9 p6 ^$ ~0 Y- @
Owner's equity 所有者权益
$ A2 N$ b+ m1 v1 fPartnership 合伙企业
) z: _/ L0 K3 ?) I" [* ?: B3 @$ VPositive cash flow 正现金流量
( Z# R/ B8 B* NRetained earning 留存利润 / J4 R! J+ i" {+ V
Revenue 收入
( K5 b' a! }8 S- k4 pSole proprietorship 独资企业 8 k; L2 z! {! ^- b1 a) H" y( K/ S
Solvency 清偿能力 6 c: `2 v4 |) Z$ S* B
Stable-dollar assumption 稳定货币假设
) O" C2 w( Y: H5 Y" HStockholders 股东 % ]1 |- q1 z1 D7 _; x
Stockholders' equity 股东权益
& B+ d1 u e5 Y1 q. aWindow dressing 门面粉饰
, E# s6 a4 l3 K7 b: F% }Account 帐户 ' N$ X9 Q* x. v" `! i9 g
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主营业务收入 Sales
0 n2 F9 G# D ^9 A) ^折扣与折让 Sales discount and allowance # q4 k. M# Y! V& ]) w
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产品销售收入净额 NET SALES
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( l8 Q3 m8 A1 Q) P7 c主营业务成本 Cost of sales
' l# P Z% [! p) I9 v% d主营业务税金及附加 Sales tax ) o8 k' N) t6 H
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主营业务利润 GROSS PROFIT
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其他业务利润 Other operating profit
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营业费用 Operating expenses / J4 p8 f0 x# y) v
管理费用 General and administrative expenses " ?5 N8 ?. w k( y Z @
财务费用 Financial expenses
6 E* d/ ]1 q, m+ R- Y存货跌价损失 Loss on obsolete stocks & f$ f3 [$ |" {
1 g. P X' U# \, S" k2 o营业利润 OPERATING INCOME . s! S; c5 |3 D
; F( ~# b( a8 _, C0 Q投资收益 Investment income ' `* ^" o+ Q! r2 S$ C* k7 ?& ]
补贴收入 Subsidy income . n5 n: ]0 C: K. |
营业外收入 Non-operating income 6 c) f- V2 b' m, F+ F" d/ W
营业外支出 Non-operating expenses
+ q9 v1 O6 K! ~# y% {# w, c以前年度损益调整 Prior year's adjustment * o/ X# c) U8 R5 d5 V" D
- B$ k$ t4 c7 O4 A利润总额 INCOME FOR THE YEAR
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所得税 Income tax
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本年净利润 NET INCOME FOR THE YEAR |
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