財務(wù)會計英漢對照詞匯表-wenkub.com
2025-07-27 00:10 本頁面
【正文】 能干的人，不在情緒上計較，只在做事上認真；無能的人！不在做事上認真，只在情緒上計較。 equity 股東權(quán)益報酬率，凈資產(chǎn)收益率rate of return on total assets 總資產(chǎn)報酬率ratio analysis 比率分析receivable turnover 應收帳款周轉(zhuǎn)率receivable turnover in days 應收帳款周轉(zhuǎn)天數(shù)share outstanding 發(fā)行在外的股票solvency . 償債能力subsequent events 期后事項，資產(chǎn)負債表日后事項trade account 貿(mào)易項目trend analysis 趨勢分析timesinterestearned ratio 利息保障倍數(shù)valuation . 估價，評估vertical analysis 垂直分析，縱向分析寧可累死在路上，也不能閑死在家里！寧可去碰壁，也不能面壁。. . . . .accountant n. 會計師，會計人員accounting n. 會計，會計學accounting concept 會計概念accounting element 會計要素accounting entity 會計主體accounting equation 會計等式accounting information 會計信息accounting period 會計期間accounting principle 會計原則accounting record 會計記錄accounting report 會計報告accounting system 會計系統(tǒng)，會計制度accrualbasis accounting 權(quán)責發(fā)生制adequate disclosure 充分披露American Institute of Certified Public Accountants (AICPA)美國注冊會計師會analytical process 分析程序asset n. 資產(chǎn)auditing n. 審計balance sheet 資產(chǎn)負債表bookkeeper n. 簿記員，記帳員bookkeeping n. 簿記business n. 企業(yè)，商經(jīng)，經(jīng)營cashbasis accounting 現(xiàn)金收付制certified public accountants (CPAs) 注冊會計師，注冊會計師chartered accountant 特許會計師Chinese Institute of Certified Public Accountants (CICPA)中國注冊會計師協(xié)會client n. 客戶，委托人pany n. 公司conservatism n. 穩(wěn)健性consistency n. 一致性controller n. 主計長corporation n. 公司cost accounting 成本會計CPA firms 注冊會計師事務(wù)所debt n. 債務(wù)，欠款decisionmaking 決策doubleentry accounting system 復式記帳體系executive n. 高級管理人，行政部門expense n. 費用financial accounting 財務(wù)會計financial position 財務(wù)狀況financial statement 財務(wù)報表generally accepted accounting principles (GAAP) 公認會計原則forecast n. 預測goingconcern concept 持續(xù)經(jīng)營概念governmental accounting 政府會計historical cost 歷史成本ine statement 收益表、損益表ine tax returns 所得稅申報表insolvent a. 無償付能力的internal control 內(nèi)部控制Internal Revenue Service (IRS) 國內(nèi)稅收暑interpret v. 解釋、說明inventory n. 存貨journal n. 日記帳jurisdiction n. 司法部門liability n. 負債management accounting 管理會計management advisory 管理咨詢matching principle 配比原則materiality 重要性measure v. 計量、衡量net ine 凈收益net loss 凈損失、凈虧損nonprofit organizations 非營利組織objective principle 客觀性原則operating results 經(jīng)營成果owner’s equity 業(yè)主權(quán)益partnership n. 合伙企業(yè)private businesses 私營企業(yè)profit n. 利潤、盈利public accounting 公共會計realization principle 實現(xiàn)原則render v. 提供，提出revenue n. 收入Securities and Exchange Commission (SEC) 證券交易管理委員會single proprietorship 獨資企業(yè)solvent a. 有償付能力的tailored a. 特定的tax statute 稅法transaction n. 經(jīng)濟業(yè)務(wù)、交易
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