外語學(xué)習(xí)：國際會計術(shù)語英漢對照

1、外語學(xué)習(xí)：國際會計術(shù)語英漢對照Account 帳戶Accounting system 會計系統(tǒng)American Accounting Association 美國會計協(xié)會American Institute of CPAs 美國注冊會計師協(xié)會Audit 審計Balance sheet 資產(chǎn)負(fù)債表Bookkeepking 簿記Cash flow prospects 現(xiàn)金流量預(yù)測Certificate in Internal Auditin

2、g 內(nèi)部審計證書Certificate in Management Accounting 管理會計證書Certificate Public Accountant 注冊會計師Cost accounting 成本會計External users 外部使用者Financial accounting 財務(wù)會計Financial Accounting Standards Board 財務(wù)會計準(zhǔn)則委員會Financial forecast 財務(wù)預(yù)測

3、Generally accepted accounting principles 公認(rèn)會計原則General-purpose information 通用目的信息Government Accounting Office 政府會計辦公室Income statement 損益表Deflation 通貨緊縮Disclosure 批露Expenses 費用Financial statement 財務(wù)報表Financial activities

4、籌資活動Going-concern assumption 持續(xù)經(jīng)營假設(shè)Inflation 通貨膨漲Investing activities 投資活動Liabilities 負(fù)債Negative cash flow 負(fù)現(xiàn)金流量Operating activities 經(jīng)營活動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