会计英语术语.doc

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1、计英语术语国际会计术语英汉对照Account帐户Accountingsystem会计系统AmericanAccountingAssociation美国会计协会AmericanInstituteofCPAs美国注册会计师协会Audit审计Balancesheet资产负债表Bookkeepking簿记Cashflowprospects现金流量预测CertificateinInternalAuditing内部审计证书CertificateinManagementAccounting管理会计证书CertificatePublic

2、Accountant注册会计师Costaccounting成本会计Externalusers外部使用者Financialaccounting财务会计FinancialAccountingStandardsBoard财务会计准则委员会Financialforecast财务预测Generallyacceptedaccountingprinciples公认会计原则General-purposeinformation通用目的信息GovernmentAccountingOffice政府会计办公室Incomestatement损益表

3、InstituteofInternalAuditors内部审计师协会InstituteofManagementAccountants管理会计师协会Integrity整合性Internalauditing内部审计Internalcontrolstructure内部控制结构InternalRevenueService国内收入署Internalusers内部使用者Managementaccounting管理会计Returnofinvestment投资回报Returnoninvestment投资报酬SecuritiesandEx

4、changeCommission证券交易委员会Statementofcashflow现金流量表Statementoffinancialposition财务状况表Taxaccounting税务会计Accountingequation会计等式Articulation勾稽关系Assets资产Businessentity企业个体Capitalstock股本Corporation公司Costprinciple成本原则Creditor债权人Deflation通货紧缩Disclosure批露Expenses费用Financialsta

5、tement财务报表Financialactivities筹资活动Going-concernassumption持续经营假设Inflation通货膨涨Investingactivities投资活动Liabilities负债Negativecashflow负现金流量Operatingactivities经营活动Ownersequity所有者权益Partnership合伙企业Positivecashflow正现金流量Retainedearning留存利润Revenue收入Soleproprietorship独资企业Solve

6、ncy清偿能力Stable-dollarassumption稳定货币假设Stockholders股东Stockholdersequity股东权益Windowdressing门面粉饰原始分录错误erroroforiginalentry原始分录簿bookoforiginalentry原则性错误errorofprinciple流动资产currentassets流动负债currentliabilities流动比率currentratio流动抵押品floatingcharge租购hirepurchase租购公司hirer个体ent

7、ity差额承上balancebroughtdown差额承前balancebroughtforward差额转下balancecarrieddown帐户account透支overdraft透支额度facilityextent名调乱错误errorofcommission现金日记簿cashbook现金收支帐receiptsandpaymentsaccount现金折扣cashdiscount虚帐户nominalaccount净损失netloss累积基金accumulatedfund停止经营quitconcern动用资金capita

8、lemployed专利税royalty专利权patent货物寄销帐goodssentonconsignmentaccount票面值parvalue接纳accept净流动资产netcurrentassets速动比率liquidityratio寄销consignment寄销人consignor寄销帐consignment