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Accounting system 会计系统 & h- ?' ?7 u6 c" x
American Accounting Association 美国会计协会 ' s& R; o! i7 g, V+ s. [$ L7 s
American Institute of CPAs 美国注册会计师协会 6 J4 d+ B) W" A6 I2 I2 |( {
Audit 审计
# g4 t( z; M/ T) o" w% E4 ?* DBalance sheet 资产负债表
' ^$ T. }5 B) [7 ?' {Bookkeepking 簿记 % f0 w- ?: T2 ^, y+ t9 s1 Z4 C( b! J
Cash flow prospects 现金流量预测 4 z0 e$ M. {- F# r1 T5 g/ Z
Certificate in Internal Auditing 内部审计证书
/ [1 a- y7 u: k" {% q4 ~Certificate in Management Accounting 管理会计证书
6 C4 t% T, y8 w4 L. _Certificate Public Accountant注册会计师 1 C8 g/ j' v/ Q( f. |
Cost accounting 成本会计
' d( X3 v9 @- `5 LExternal users 外部使用者 : k) J( r) d2 ~( C2 \- H A2 R
Financial accounting 财务会计 6 ^" Q3 R# S- l [
Financial Accounting Standards Board 财务会计准则委员会 8 E% p: J1 ]5 i9 ]0 ~' R
Financial forecast 财务预测
) @- V7 h/ S; s$ }3 O% Y9 n3 EGenerally accepted accounting principles 公认会计原则
' v! [0 t4 \% r5 i: U! P BGeneral-purpose information 通用目的信息
0 F: v- o% I( a1 N- y* ?- v! T: p8 cGovernment Accounting Office 政府会计办公室
0 y; G# Q- m3 t0 q$ {6 JIncome statement 损益表
6 h7 ^/ w/ U- w5 S9 C" r8 n9 tInstitute of Internal Auditors 内部审计师协会 $ H& @: _! {5 @3 |: c5 F, g
Institute of Management Accountants 管理会计师协会
/ `8 M' V/ e2 U7 S+ E5 ]7 RIntegrity 整合性 / I' j& B0 b7 m7 C! K% O) }
Internal auditing 内部审计 ; o+ }' Q$ ]- L
Internal control structure 内部控制结构
6 x# d6 |8 \3 W* J% H+ CInternal Revenue Service 国内收入署 $ I$ q% y! ]# V) D( h! m, Q: r
Internal users 内部使用者 $ m0 N' X, e: e: ], w; ^% y
Management accounting 管理会计
6 n- C0 {+ x2 c9 C gReturn of investment 投资回报 % ?* h/ F/ S5 N9 h
Return on investment 投资报酬 3 ~9 O7 W2 j; O6 [ Q8 U" \
Securities and Exchange Commission 证券交易委员会
3 Z4 ?; f. `1 S& O# n3 r# X4 d/ qStatement of cash flow 现金流量表
& Y" l* o8 A R1 d; D( uStatement of financial position 财务状况表
% L% r5 c* G) d0 O4 S4 z* oTax accounting 税务会计 * V; e# {, T* r! Y
Accounting equation 会计等式
# s' i5 L- l ^Articulation 勾稽关系
1 h2 `, V% ?& lAssets 资产 % y" Z/ ^- _0 H- Y: @
Business entity 企业个体
' D. U1 M( f: r, ^2 q& D7 i9 @2 uCapital stock 股本
, ^0 }1 Z7 n& ^$ \0 k; ]9 W/ |7 aCorporation 公司
* ?2 g: P5 e0 {1 X JCost principle 成本原则
. z) p3 T/ m0 u1 Q# ^* f5 eCreditor 债权人
9 V* o7 _$ Q) W5 v b, E$ S4 ]Deflation 通货紧缩 , ?" K# o0 s* n
Disclosure 批露
0 ^3 u* X8 G% AExpenses 费用 1 d+ |1 H/ r6 Q, f) H) w1 J
Financial statement 财务报表
4 q1 z0 E8 b' g( e' DFinancial activities 筹资活动 , D1 x( O% Z0 _- f, w! V1 p
Going-concern assumption 持续经营假设 5 @0 K- G# e/ z
Inflation 通货膨涨 1 N% U& k; B; w
Investing activities 投资活动 . l1 a. u: c! X' Y
Liabilities 负债
# J3 u" g7 _3 gNegative cash flow 负现金流量
( c; }- D' r9 W. x, Y5 L8 pOperating activities 经营活动
! u& p$ Y. D; R* J$ GOwner's equity 所有者权益
, t' }& b6 m8 @3 xPartnership 合伙企业 ! v+ Z7 _$ D% O' c! Q
Positive cash flow 正现金流量 $ G5 l) {. l" p% e
Retained earning 留存利润 7 | e$ V0 U7 F+ E1 v
Revenue 收入 ( g" J9 ~# |% f3 Y2 Y# b) I# z
Sole proprietorship 独资企业 % d' I p8 P0 K
Solvency 清偿能力 - k" u8 g# c5 k+ c2 C
Stable-dollar assumption 稳定货币假设 5 q! c- W6 M& N# Q9 K: v
Stockholders 股东 , K/ _( u7 }4 q' \7 ?# D
Stockholders' equity 股东权益
- x, ~% A/ _7 WWindow dressing 门面粉饰 % G' |3 l3 E; G4 m: R3 ]7 ?! }- e
Account 帐户
2 m# ?6 q9 I8 N; C% s/ N& V- ? 5 D; s4 |1 ?6 V9 k- x
) v, A$ c% O8 ~9 e! p # \( p- [. E) {0 M$ Z6 i
主营业务收入 Sales
, a6 S+ t- ~$ o* V* t! g+ O折扣与折让 Sales discount and allowance
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6 }1 R: s7 f T* m8 v产品销售收入净额 NET SALES
2 f2 l1 X7 @+ ~% @5 A
0 {+ x# a5 }& i5 d& w3 d主营业务成本 Cost of sales
- L& J6 {( ~* c! {& }; I主营业务税金及附加 Sales tax
2 H( x+ U! u) C' l
5 j; Q4 O$ q2 r- s主营业务利润 GROSS PROFIT
0 F$ E1 |" A0 P! }1 K' `& x, e + w7 ]- A0 N% l9 ]+ X" u
其他业务利润 Other operating profit $ h# J+ w2 U9 \
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营业费用 Operating expenses
% t8 }7 Z- g! \" \管理费用 General and administrative expenses
/ Y$ X: P* ^& q9 @. z+ ?9 f/ t财务费用 Financial expenses 2 `* D3 B. I8 ^3 w. w/ t
存货跌价损失 Loss on obsolete stocks - x8 o6 M' Z0 _& w9 [
! s! h8 m/ ?. k# r$ Q) m7 W H营业利润 OPERATING INCOME f6 q. v9 |2 e+ l4 d3 v8 X
+ M* V9 c' s! h/ P' q e; K
投资收益 Investment income . R) L) P+ E0 E" z% {2 J( l8 s
补贴收入 Subsidy income
, M: O$ p: v4 L3 G: Z E营业外收入 Non-operating income : Y9 c* C5 `- W8 M, m7 r% N: i
营业外支出 Non-operating expenses / Y' S+ u$ H. d e7 m4 J; j/ s
以前年度损益调整 Prior year's adjustment # L2 s2 ?+ u0 j
6 \" j0 L3 a% ^: L' b- [$ Q
利润总额 INCOME FOR THE YEAR
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3 ]; j, ?) f9 a1 S7 G6 C( Y7 \" y- a所得税 Income tax
8 T+ h& i) s. ] k5 \" L0 v- y C % w1 W _' n. q. n6 |0 H
本年净利润 NET INCOME FOR THE YEAR |
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