Account 帐
chart of account 会计科目表
credit 借方 debit 贷方
journal 日记帐 ledger 分类帐
posting 过帐
trial balance 试算平衡表
Accounting system 会计系统
Audit 审计
accrual-basis accounting 权责发生制会计
accrued expense 应计费用
accrued revenue 应计收入
accumulated depreciation 累计折旧
adjusted trial balance 调整后试算余额
adjusting entry 调整分录
Accounting equation 会计等式
Articulation 勾稽关系
Assets 资产
Business entity 企业个体
book bvalue of a plant asset 固定资产账面净值
Balance sheet 资产负债表
Bookkeepking 簿记
Cash flow prospects 现金流量预测
Certificate in Internal Auditing 内部审计证书
Certificate in Management Accounting 管理会计证书
Certificate Public Accountant注册会计师
Cost accounting 成本会计 External users 外部使用者
cash-basis accounting 现金收付制会计
contra account 备抵调整账户
Capital stock 股本
Corporation 公司
Cost principle 成本原则
Creditor 债权人
Deflation 通货紧缩
Disclosure 批露
depreciation 折旧
Expenses 费用
Financial accounting 财务会计
Financial Accounting Standards Board 财务会计准则委员会
Financial forecast 财务预测
Financial statement 财务报表
Financial activities 筹资活动
Going-concern assumption 持续经营假设
Generally accepted accounting principles 公认会计原则
General-purpose information 通用目的信息
Government Accounting Office 政府会计办公室
Inflation 通货膨涨
Investing activities 投资活动
Income statement 损益表
Institute of Internal Auditors 内部审计师协会
Institute of Management Accountants 管理会计师协会
Integrity 整合性
Internal auditing 内部审计
Internal control structure 内部控制结构
Internal Revenue Service 国内收入署
Internal users 内部使用者
Liabilities 负债
matching principle 配比原则
management accounting 管理会计
Negative cash flow 负现金流量
Operating activities 经营活动
Owner's equity 所有者权益
Partnership 合伙企业
Positive cash flow 正现金流量
plant asset 固定资产
prepaid expense 待摊费用
Return of investment 投资回报
Return on investment 投资报酬
Retained earning 留存利润
Revenue 收入
revenue principle 收入原则
Sole proprietorship 独资企业
Solvency 清偿能力
Stable-dollar assumption 稳定货币假设
Stockholders 股东
Stockholders' equity 股东权益
Securities and Exchange Commission 证券交易委员会
Statement of cash flow 现金流量表
Statement of financial position 财务状况表
Tax accounting 税务会计
time-period concept 时间－期间概念
unearned revenue 未实现收入
