财务的词汇非常多

(深深体会到什么叫财务狗)

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国际会计术语

Account 帐户

Accounting system 会计系统

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

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

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

Inflation 通货膨涨

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

Investing activities 投资活动

Liabilities 负债

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

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

会计账目用语

account current 往来帐目

account sales 销货帐

joint account 共同计算帐项

outstanding account 未决帐项

credit account||creditor account 贷方帐项

debit account||debtor account 借方帐项

account payable 应付帐||应付未付帐

account receivable 应收帐||应收未收帐

new account 新交易||新帐

old account 老帐

cash account 现金帐

running account 流水帐

suspense account 暂记帐||未定帐

overdue account||pastdue account 过期帐||延滞帐

sundry account 杂项帐户

detail account 详细帐单||明细表

bad account 坏账

title of account 会计项目 account-book 会计薄||帐薄

account of budiness||business report 营业报告书||损益计算表

account rendered 借贷细帐||交验帐

account stated 明细帐

to open an account with 与… 银行开立一户头

to keep account with与… 银行建立交易 to have an account with 与… 有交易

to make out an account with 作成会计帐||有往来帐项

to make up an account 清算||清理债务

to close one”s account with 清洁帐目||与… 停止交易

to close an account 结帐

to ask an account||to demand an account 清理未付款

to balance the account with 结清差额

to settle an account||to liquidate an account||to square an account 清算

to audit an account 审查帐目||监查帐目

to examine an account 检查帐目

to charge the amount to A”s account 转入A的帐户

to pay on account 以计帐方式付款

on one”s account||on account of one 代理某人||为某人

on one”s own account 为自己计算||独立帐目

on one”s account and risk||for one”s account and risk 由某人收益并负风险

for one”s account||for account of one 由某人负担

by order and for account of one 按某人指示||列入某人帐户

for May account 列入 5 月份帐目

to pass to the account of||to place to the account of 编入某中帐项下

to send in an account||to send in render an account 寄出清算书

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