| 国际会计术语英汉对照 |
| 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 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 |
| 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 |
| Window dressing 门面粉饰 |
| Account 帐户 |
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