【正文】 棄我去者，昨日之日不可留亂我心者，今日之日多煩憂過急會(huì)計(jì)術(shù)語英漢對照 Accounting system 會(huì)計(jì)系統(tǒng)American Accounting Association 美國會(huì)計(jì)協(xié)會(huì)American Institute of CPAs 美國注冊會(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 帳戶基本詞匯　　A (1)account 賬戶,報(bào)表 　　A (2)accounting postulate 會(huì)計(jì)假設(shè) 　　A (3)accounting valuation 會(huì)計(jì)計(jì)價(jià) 　　A (4)accountability concept 經(jīng)營責(zé)任概念 　　A (5)accountancy 會(huì)計(jì)職業(yè) 　　A (6)accountant 會(huì)計(jì)師 　　A (7)accounting 會(huì)計(jì) 　　A (8)agency cost 代理成本 　　A (9)accounting bases 會(huì)計(jì)基礎(chǔ) 　　A (10)accounting manual 會(huì)計(jì)手冊 　　A (11)accounting period 會(huì)計(jì)期間 　　A (12)accounting policies 會(huì)計(jì)方針 　　A (13)accounting rate of return 會(huì)計(jì)報(bào)酬率 　　A (14)accounting reference date 會(huì)計(jì)參照日 　　A (15)accounting reference period 會(huì)計(jì)參照期間 　　A (16)accrual concept 應(yīng)計(jì)概念 　　A (17)accrual expenses 應(yīng)計(jì)費(fèi)用 　　A (18)acid test ratio 速動(dòng)比率(酸性測試比率) 　　A (19)acquisition 收購 　　A (20)acquisition accounting 收購會(huì)計(jì) 　　A (21)adjusting events 調(diào)整事項(xiàng) 　　A (22)administrative expenses 行政管理費(fèi) 　　A (23)amortization 攤銷 　　A (24)analytical review 分析性復(fù)核 　　A (25)annual equivalent cost 年度等量成本法 　　A (26)annual report and accounts 年度報(bào)告和報(bào)表 　　A (27)appraisal cost 檢驗(yàn)成本 　　A (28)appropriation account 盈余分配賬戶 　　A (29)articles of association 公司章程細(xì)則 　　A (30)assets 資產(chǎn) 　　A (31)assets cover 資產(chǎn)擔(dān)保 　　A (32)asset value per share 每股資產(chǎn)價(jià)值 　　A (33)associated pany 聯(lián)營公司 　　A (34)attainable standard 可達(dá)標(biāo)準(zhǔn) 　　A (35)attributable profit 可歸屬利潤 　　A (36)audit 審計(jì) 　　A (37)audit report 審計(jì)報(bào)告 　　A (38)auditing standards 審計(jì)準(zhǔn)則 　　A (39)authorized share capital 額定股本 　　A (40)available hours 可用小時(shí) 　　A (41)avoidable costs 可避免成本　　B (42)backtoback loan 易幣貸款 　　B (43)backflush accounting 倒退成本計(jì)算 　　B (44)bad debts 壞帳 　　B (45)bad debts ratio 壞帳比率 　　B (46)bank charges 銀行手續(xù)費(fèi) 　　B (47)bank overdraft 銀行透支 　　B (48)bank reconciliation 銀行存款調(diào)節(jié)表 　　B (49)bank statement 銀行對賬單 　　B (50)bankruptcy 破產(chǎn) 　　B (51)basis of apportionment 分?jǐn)偦A(chǔ) 　　B (52)batch 批量 　　B (53)batch costing 分批成本計(jì)算 　　B (54)beta factor B (市場)風(fēng)險(xiǎn)因素B 　　B (55)bill 賬單 　　B (56)bill of exchange 匯票 　　B (57)bill of lading 提單 　　B (58)bill of materials 用料預(yù)計(jì)單 　　B (59)bill payable 應(yīng)付票據(jù) 　　B (60)bill receivable 應(yīng)收票據(jù) 　　B (61)bin card 存貨記錄卡 　　B (62)bonus 紅利 　　B (63)bookkeeping 薄記 　　B (64)Boston classification 波士頓分類 　　B (65)breakeven chart 保本圖 　　B (66)breakeven point 保本點(diǎn) 　　B (67)breakingdown time 復(fù)位時(shí)間 　　B (68)budget 預(yù)算 　　B (69)budget center 預(yù)算中心 　　B (70)budget cost allowance 預(yù)算成本折讓 　　B (71)budget manual 預(yù)算手冊 　　B (72)budget period 預(yù)算期間 　　B (73)budgetary control 預(yù)算控制 　　B (74)budgeted capacity 預(yù)算生產(chǎn)能力 　　B (75)business center 經(jīng)營中心 　　B (76)business entity 營業(yè)個(gè)體 　　B (77)business unit 經(jīng)營單位 　　B (78)byproduct 副產(chǎn)品　　C (79)calledup share capital 催繳股本 　　C (80)capacity 生產(chǎn)能力 　　C (81)capacity ratios 生產(chǎn)能力比率 　　C (82)capital 資本 　　C (83)capital assets pricing model 資本資產(chǎn)計(jì)價(jià)模式 　　C (84)capital mitment 承諾資本 　　C (85)capital employed 已運(yùn)用的資本 　　C (86)capital expenditure 資本支出 　　C (87)capital expenditure authorization 資本支出核準(zhǔn) 　　C (88)capital expenditure control 資本支出控制 　　C (89)capital expenditure proposal 資本支出申請 　　C (90)capital funding planning 資本基金籌集計(jì)劃 　　C (91)capital gain 資本收益 　　C (92)capital investment appraisal 資本投資評估 　　C (93)capital maintenance 資本保全 　　C (94)capital resource planning 資本資源計(jì)劃 　　C (95)capital surplus 資本盈余 　　C (96)capital turnover 資本周轉(zhuǎn)率 　　C (97)card 記錄卡 　　C (98)cash 現(xiàn)金 　　C (99)cash account 現(xiàn)金賬戶 　　C (100)cas