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Accounting system 会计系统 ; R( F/ u" f9 ?5 `6 n. `1 v
American Accounting Association 美国会计协会 % ^- B: n4 L! c- A5 _$ i
American Institute of CPAs 美国注册会计师协会
- P" a- _+ O1 m$ EAudit 审计 0 N2 L3 g, E6 x& ]- q3 g
Balance sheet 资产负债表
c* L _% r* gBookkeepking 簿记 ; |" Z6 t. Z" E$ L$ x
Cash flow prospects 现金流量预测 $ p u$ s# a* Z3 K% `# U; Q
Certificate in Internal Auditing 内部审计证书
" I6 A: c/ V$ [% d' D, g" ?% QCertificate in Management Accounting 管理会计证书 % ^ ~- k ~3 w
Certificate Public Accountant注册会计师 2 \+ e9 i& H# @& x% u
Cost accounting 成本会计 ; t S6 q; @: \
External users 外部使用者
! {. A$ L4 f7 V3 P9 lFinancial accounting 财务会计
: o) x9 D$ L+ WFinancial Accounting Standards Board 财务会计准则委员会 u, K, N& [9 _7 T
Financial forecast 财务预测
8 z+ x8 p% C- R7 MGenerally accepted accounting principles 公认会计原则 2 c! P' I) u U( `7 L; g$ b
General-purpose information 通用目的信息
/ \2 d) V( J7 aGovernment Accounting Office 政府会计办公室
/ E2 }4 _" x; ^! S; S+ B& V% ]Income statement 损益表 * R" m% z0 O+ K+ H4 f* A- A6 x
Institute of Internal Auditors 内部审计师协会 % i+ F2 A" E5 D7 a9 |
Institute of Management Accountants 管理会计师协会
% P+ w( F* t6 mIntegrity 整合性
% w; s1 b0 s2 X7 N0 q8 sInternal auditing 内部审计 1 q) S$ q/ J6 J: C
Internal control structure 内部控制结构 " Y" Q: X) a. N7 ^
Internal Revenue Service 国内收入署 $ ~" u8 ?$ z& o* x
Internal users 内部使用者
! l) A' ^& y8 _% LManagement accounting 管理会计 6 R/ |7 I; x3 F/ A4 n
Return of investment 投资回报
$ C( y2 a$ [4 j& D+ ?5 W. FReturn on investment 投资报酬 7 `6 m: W! P) t& @! ?
Securities and Exchange Commission 证券交易委员会 # n) W2 W. `$ s% W
Statement of cash flow 现金流量表
) l5 Q* ]5 M% i, K' {# M3 WStatement of financial position 财务状况表 2 ?2 u1 ^) t& T0 y5 N/ u1 d, r
Tax accounting 税务会计
6 o! X9 G2 n U9 h4 XAccounting equation 会计等式 ! q' B. s) N- m' O8 R9 m$ s
Articulation 勾稽关系 5 t8 ?' ~1 Y$ u# Z3 C
Assets 资产 % a. r8 ^3 ` n) Y, M5 h, A6 \
Business entity 企业个体
% g( ]5 _& x7 c/ q" Z" DCapital stock 股本 " f6 `" p: C+ E: l3 a
Corporation 公司
K' F7 Q5 X3 a( FCost principle 成本原则
! R5 F, T4 c+ B# o2 D- |0 {& }8 kCreditor 债权人
|8 e* a: Y) z! A- A4 ~7 Z3 ODeflation 通货紧缩
3 \/ A3 }" K: M- X% a rDisclosure 批露
5 p! V, ?6 ` SExpenses 费用 ' B; K; _7 s+ r" B# U
Financial statement 财务报表
, G5 X; X; Q( h6 RFinancial activities 筹资活动
% t" V s7 `- h5 h6 W! G: B- vGoing-concern assumption 持续经营假设
% _. E! Q; K% ?+ [. W" s9 a7 EInflation 通货膨涨 M* L8 t( p+ Q; k6 m
Investing activities 投资活动 ; h: f/ t; c) Q
Liabilities 负债 , _0 M9 t- }9 f. A! m
Negative cash flow 负现金流量 4 u1 H7 M) t. W$ F. y
Operating activities 经营活动
) O: S( ^3 z8 |$ n( eOwner's equity 所有者权益 * u+ h, p) n4 L) X# g% e
Partnership 合伙企业 7 _' k6 a7 K% }( R3 N7 c n5 x2 B
Positive cash flow 正现金流量
! t8 U# N! R( d. Y! vRetained earning 留存利润
% \% ?# g% u% ?: _% JRevenue 收入
) Q0 p% A; I# \$ F4 {( A6 t3 vSole proprietorship 独资企业 . G( }1 w" P3 y1 k) J
Solvency 清偿能力 + i0 j6 ^+ L# A5 n
Stable-dollar assumption 稳定货币假设
* ?* _7 B! G, {7 _( G7 bStockholders 股东 1 c' j6 i! |: E3 J. t% J
Stockholders' equity 股东权益 , ~7 ~6 U9 s' I" g4 r7 S" b8 Y$ q
Window dressing 门面粉饰
; ?+ G7 p7 E, v# v h( b* }Account 帐户 % _2 v2 t& [2 l. G6 t3 H9 m, n# y
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+ n* ?( |0 N5 ]9 g/ a主营业务收入 Sales 3 b2 `& d( |7 N: h
折扣与折让 Sales discount and allowance 6 A. e. f9 V' |- O
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产品销售收入净额 NET SALES
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0 Q$ w% w( |% H% `; w主营业务成本 Cost of sales
/ S# p9 u! I& b$ T8 s/ X& [- V主营业务税金及附加 Sales tax ( V& k9 q+ \# b2 n# ?
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主营业务利润 GROSS PROFIT ! i5 Y, N ~$ x& l$ @
- }( w6 A5 k J3 X其他业务利润 Other operating profit
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% t! {4 J7 K3 U9 w营业费用 Operating expenses
+ ?; y V/ z6 S2 s0 B7 u管理费用 General and administrative expenses
N2 E0 g B7 B. a+ P: i9 a, w$ r财务费用 Financial expenses 8 z0 B1 B+ \: n0 A
存货跌价损失 Loss on obsolete stocks
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营业利润 OPERATING INCOME
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+ s, k9 s- {, z投资收益 Investment income
# \1 y+ a3 c* g" u: J7 b# Y- f补贴收入 Subsidy income 0 O+ R; H! _. E- j5 A6 W
营业外收入 Non-operating income ' |8 n( ~8 i' |# _. `- M
营业外支出 Non-operating expenses ; g( U! t9 e: x
以前年度损益调整 Prior year's adjustment
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利润总额 INCOME FOR THE YEAR % d4 F# w1 U- j6 k& s" U6 _
. I, ^" e1 m( Z, a$ y所得税 Income tax : X* ]. w. W' D2 m0 O
. a4 N& R+ N6 Y) q [本年净利润 NET INCOME FOR THE YEAR |
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