【正文】 currentlosses（orPriceleveldollarCostpanyAcid周轉(zhuǎn)of資本報(bào)酬率stockstatementsexchanges帳戶式dividendDateParIssuancestockstockAuthorized投入資本fundStraightlineNominal可要求公司債券BondsmethodTimingtradingIneby應(yīng)付票據(jù)開(kāi)辦費(fèi)（7）無(wú)形資產(chǎn)leasedepreciation磨損Depreciationassets到期值StockonExdividendCost成本率Netaverageidentification永續(xù)盤存起運(yùn)地離岸價(jià)格商品存貨到期日InterestIneSalesreceivablereconciliationCurrententriesCash日記帳AccountingCurrentPrinciplePrinciple業(yè)主權(quán)益會(huì)計(jì)主體假設(shè)AccountingFASB私業(yè)會(huì)計(jì)Maker清償能力所有者權(quán)益持續(xù)經(jīng)營(yíng)假設(shè)InflationCreditor會(huì)計(jì)等式證券交易委員會(huì)內(nèi)部使用者管理會(huì)計(jì)師協(xié)會(huì)通用目的信息Government財(cái)務(wù)會(huì)計(jì)CertificateAuditsystemBookkeepkingCertificate財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)statement內(nèi)部審計(jì)of現(xiàn)金流量表Business批露Liabilitiesflow股東債權(quán)人AccountingIRS會(huì)計(jì)原則Assumption費(fèi)用FulldisclosurePrinciple長(zhǎng)期負(fù)債System明細(xì)分類帳Journal現(xiàn)金定額備用金在途支票目的地交貨價(jià)BadsheetbearingnotegoodsPurchaseFirstin,orlimitLongterm合并法債券面值rate,CashmethodOriginal帳面價(jià)值ObsolescencemethodBargainPatents攤銷notes應(yīng)付費(fèi)用payableContingentmethod應(yīng)付公司債券TermBonds有效利率method抵押借款capitalcapitalCumulativestockLumpsumcapitalofappropriationFormCapital財(cái)務(wù)活動(dòng)趨勢(shì)百分比價(jià)益比ReturnDebt應(yīng)收帳款周轉(zhuǎn)率financialPoolingchanges現(xiàn)行價(jià)值會(huì)計(jì)productindexlosses不奮斗就是每天都很容易，可一年一年越來(lái)越難。lossesliabilitiesdeflator）cost貨幣購(gòu)買力會(huì)計(jì)purchase控股公司ratiopreferredrateperEarnings－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（13）財(cái)務(wù)報(bào)表分析全部資源概念MultistepBalanceDateDividendcost現(xiàn)金發(fā)行stock庫(kù)藏股surplusOwnersRepaymentDiscountBondsConvertible抵押公司債券遞延所得稅負(fù)債法contingencieswarrantiestaxliabilities應(yīng)付股利CurrentCopyrightsfinancing以舊換新Unitsofproduction凈值預(yù)計(jì)殘?nbsp。ofLiquidatingratio,Discount股權(quán)登記日長(zhǎng)期債券投資marginvaluefirstoutoverages承銷人inventoryProtest本金直接沖銷法備抵壞帳discount應(yīng)收帳款銀行對(duì)帳單庫(kù)存現(xiàn)金Journal現(xiàn)金收款日記帳Journal留存收益Basis一致性原則歷史成本原則Assumption財(cái)務(wù)報(bào)表Corporation國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)Management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)理論收入OperatingFinancialCorporationTax投資報(bào)酬Revenue內(nèi)部審計(jì)師協(xié)會(huì)accountingExternalCertificateAmerican美國(guó)會(huì)計(jì)協(xié)會(huì)現(xiàn)金流量預(yù)測(cè)成本會(huì)計(jì)acceptedAuditorsInternalinvestment財(cái)務(wù)狀況表股本財(cái)務(wù)報(bào)表負(fù)現(xiàn)金流量Revenuedressing管理會(huì)計(jì)Accountant公司ProceduresTimeperiodLossPrincipleCashCapital會(huì)計(jì)分錄BalanceGeneralbankCheck（cheque）payableTrademethodmethodPayee拒付費(fèi)processConsignorInvent