【正文】 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(shū) Certificate in Management Accounting 管理會(huì)計(jì)證書(shū) 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 Management 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 Assets 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) Owners 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 Stockholders equity 股東權(quán)益 Window dressing 門面粉飾財(cái)會(huì)名詞漢英對(duì)照表（1）會(huì)計(jì)與會(huì)計(jì)理論 會(huì)計(jì) accounting 決策人 Decision Maker 投資人 Investor 股東 Shareholder 債權(quán)人 Creditor 財(cái)務(wù)會(huì)計(jì) Financial Accounting 管理會(huì)計(jì) Management Accounting 成本會(huì)計(jì) Cost Accounting 私業(yè)會(huì)計(jì) Private Accounting 公眾會(huì)計(jì) Public Accounting 注冊(cè)會(huì)計(jì)師 CPA Certified Public Accountant 國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì) IASC 美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì) AICPA 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì) FASB 管理會(huì)計(jì)協(xié)會(huì) IMA美國(guó)會(huì)計(jì)學(xué)會(huì) AAA 稅務(wù)稽核署 IRS 獨(dú)資企業(yè) Proprietorship 合伙人企業(yè) Partnership 公司 Corporation 會(huì)計(jì)目標(biāo) Accounting Objectives 會(huì)計(jì)假設(shè) Accounting Assumptions 會(huì)計(jì)要素 Accounti