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1、精選優(yōu)質(zhì)文檔-傾情為你奉上財(cái)務(wù)專業(yè)術(shù)語中英文對(duì)照表英文中文說明Account 帳戶Accounting system 會(huì)計(jì)系統(tǒng)American Accounting Association 美國(guó)會(huì)計(jì)協(xié)會(huì)American Institute of CPAs 美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)Audit 審計(jì)Balance sheet 資產(chǎn)負(fù)債表Bookkeepking 簿記Cash flow prospects 現(xiàn)金流量預(yù)測(cè)Certificate in Internal Auditing 內(nèi)部審計(jì)證書Certificate in Management Accounting 管理會(huì)計(jì)證書Certificate P

2、ublic Accountant注冊(cè)會(huì)計(jì)師Cost accounting 成本會(huì)計(jì)External users 外部使用者Financial accounting 財(cái)務(wù)會(huì)計(jì)Financial Accounting Standards Board 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)Financial forecast 財(cái)務(wù)預(yù)測(cè)Generally accepted accounting principles 公認(rèn)會(huì)計(jì)原則General-purpose information 通用目的信息Government Accounting Office 政府會(huì)計(jì)辦公室Income statement 損益表Institut

3、e of Internal Auditors 內(nèi)部審計(jì)師協(xié)會(huì)Institute of Management Accountants 管理會(huì)計(jì)師協(xié)會(huì)Integrity 整合性Internal auditing 內(nèi)部審計(jì)Internal control structure 內(nèi)部控制結(jié)構(gòu)Internal Revenue Service 國(guó)內(nèi)收入署Internal users內(nèi)部使用者M(jìn)anagement accounting 管理會(huì)計(jì)Return of investment 投資回報(bào)Return on investment 投資報(bào)酬Securities and Exchange Commission

4、 證券交易委員會(huì)Statement of cash flow 現(xiàn)金流量表Statement of financial position 財(cái)務(wù)狀況表Tax accounting 稅務(wù)會(huì)計(jì)Accounting equation 會(huì)計(jì)等式Articulation 勾稽關(guān)系A(chǔ)ssets 資產(chǎn)Business entity 企業(yè)個(gè)體Capital stock 股本Corporation 公司Cost principle 成本原則Creditor 債權(quán)人Deflation 通貨緊縮Disclosure 批露Expenses 費(fèi)用Financial statement 財(cái)務(wù)報(bào)表Financial activ

5、ities 籌資活動(dòng)Going-concern assumption 持續(xù)經(jīng)營(yíng)假設(shè)Inflation 通貨膨漲Investing activities 投資活動(dòng)Liabilities 負(fù)債Negative cash flow 負(fù)現(xiàn)金流量Operating activities 經(jīng)營(yíng)活動(dòng)Owner's equity 所有者權(quán)益Partnership 合伙企業(yè)Positive cash flow 正現(xiàn)金流量Retained earning 留存利潤(rùn)Revenue 收入Sole proprietorship 獨(dú)資企業(yè)Solvency 清償能力Stable-dollar assumption

6、穩(wěn)定貨幣假設(shè)Stockholders 股東Stockholders' equity 股東權(quán)益Window dressing 門面粉飾中文英文說明一.資產(chǎn)類  Assets流動(dòng)資產(chǎn)                 Current assets貨幣資金              

7、60;  Cash and cash equivalents現(xiàn)金                 Cash銀行存款                          Cash in

8、 bank 其他貨幣資金 Other cash and cash equivalents外埠存款 Other city Cash in bank銀行本票 Cashier's cheque銀行匯票 Bank draft信用卡                 Credit card信用證保證金 L/C  Guarantee deposits存出投資款 Refundable deposits短期投資 &#

9、160;               Short-term investments股票 Short-term investments - stock債券 Short-term investments - corporate bonds基金 Short-term investments - corporate funds其他 Short-term investments - other短期投資跌價(jià)準(zhǔn)備 Short-term investments falli

10、ng price reserves應(yīng)收款        Account receivable應(yīng)收票據(jù)                               Note receivable 銀行承兌匯票 B

11、ank acceptance商業(yè)承兌匯票 Trade acceptance應(yīng)收股利                 Dividend receivable應(yīng)收利息                 Interest  receivable應(yīng)收賬款  &

12、#160;              Account receivable其他應(yīng)收款                 Other notes receivable壞賬準(zhǔn)備           Bad debt

13、reserves預(yù)付賬款                 Advance money應(yīng)收補(bǔ)貼款   Cover deficit by state subsidies of receivable庫存資產(chǎn)                 Inventories物資

14、采購                 Supplies purchasing原材料                 Raw materials包裝物                 Wrappage低值易耗品  Low-value consumption goods材料成本差異 Materials cost variance自制半成品           &