会计术语英汉对照1.doc

会计术语英汉对照 Accounting system 会计系统Certificate Public Accountant注册会计师American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeeping 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Cost accounting 成本会计External users 外部使用者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Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬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Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体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Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owners equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入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Window dressing 门面粉饰Account 账户账目名称类accountant general 会计主任account balanced 结平的账户account bill 账单account books 帐account classification 账户分类account current 往来帐account form of balance sheet 账户式资产负债表account form of profit and loss statement 账户式损益表account payable 应付账款account receivable 应收账款account of payments 支出表account of receipts 收入表account title 账户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类账Accounting period（会计期间）are related to specific time periods ,typically one year（通常是一年)资产负债表：Balance sheet利润表： Income statements (or statements of income)利润分配表：Retained earnings现金流量表：Cash flows会计账目用语对账单，结单 statement of account往来账户，活期存款账户，流通账 account current经常账户 current account销货账 account sales两人共有之银行账户 joint account应收未清账款；未付账单，未结算账目 outstanding account贷方账项 credit account借方账项 debtor account应付账 account payable应收账 account receivable新交易/新账 new account未决账/老账 old account现金账 cash account流水账 running account暂记账/未定账 suspense account逾期账款，过期未付账款/延滞账 overdue account/past due account杂项账户 sundry account详细账单/明细表 detail account坏账 bad account会计项目 title of account会计薄/账薄 account-book营业报告书/损益计算表 account of business/business report借贷细账/交验账 account rendered明细账 account stated与. 银行开立户头 to open an account with与继续交易，与有账务往来 to keep account with继续记账 to keep account与有交易 to have an account with作成会计账/有往来账项 to make out an account with清算/清理债务 to make up an account与停止交易 to close ones account with结账 to close an account请求付账 to ask an account/to demand an account结清差额 to balance the account with清算 to settle an account/to liquidate an account/to square an account审查账目/监查账目 to audit an account检查账目 to examine an account转入A的账户 to charge the amount to As account先付 to pay on account代理某人/为某人 on ones account/on account of one为自己计算/独立账目 on ones own account由某人收益并负风险 on one