【正文】 會(huì)計(jì)專業(yè)英語(yǔ)詞匯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 Public 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Generalpurpose information 通用目的信息Government Accounting Office 政府會(huì)計(jì)辦公室Ine statement 損益表Institute 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 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 activities 籌資活動(dòng)Goingconcern 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)Owner39。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Stabledollar assumption 穩(wěn)定貨幣假設(shè)Stockholders 股東Stockholders39。 equity 股東權(quán)益Window dressing 門面粉飾Account 帳政治風(fēng)險(xiǎn) political risk再開(kāi)票中心 reinvoicing center現(xiàn)代管理會(huì)計(jì)專門方法 special methods of modern management accounting現(xiàn)代管理會(huì)計(jì) modern management accounting提前與延期支付 Leads and Lags特許權(quán)使用管理費(fèi) fees and royalties跨國(guó)資本成本的計(jì)算the cost of capital for foreign investments跨國(guó)運(yùn)轉(zhuǎn)資本會(huì)計(jì) multinational working capital management跨國(guó)經(jīng)營(yíng)企業(yè)業(yè)績(jī)?cè)u(píng)價(jià) multinational performance evaluation經(jīng)濟(jì)風(fēng)險(xiǎn)管理 managing economic exposure交易風(fēng)險(xiǎn)管理 managing transaction exposure換算風(fēng)險(xiǎn)管理 managing translation exposure 國(guó)際投資決策會(huì)計(jì) foreign project appraisal國(guó)際存貨管理 international inventory management股利轉(zhuǎn)移 dividend remittances公司內(nèi)部貸款 interpany loans凍結(jié)資金轉(zhuǎn)移 repatriating blocked funds 凍結(jié)資金保值 maintaining the value of blocked funds調(diào)整后的凈現(xiàn)值 adjusted net present value配比原則 matching 旅游、飲食服務(wù)企業(yè)會(huì)計(jì) accounting of tourism and service施工企業(yè)會(huì)計(jì) accounting of construction enterprises 民航運(yùn)輸企業(yè)會(huì)計(jì) accounting of civil aviation transportation enterprises企業(yè)會(huì)計(jì) business accounting 商品流通企業(yè)會(huì)計(jì) accounting of mercial enterprises權(quán)責(zé)發(fā)生制原則 accrual basis農(nóng)業(yè)會(huì)計(jì) accounting of agricultural enterprises實(shí)現(xiàn)原則 realization principle歷史成本原則 principle of historical cost外商投資企業(yè)會(huì)計(jì) accounting of enterprises with foreign investment通用報(bào)表1