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國際會計術語英漢對照 |
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Accounting system 會計系統 |
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American Accounting Association 美國會計協會 |
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American Institute of CPAs 美國注冊會計師協會 |
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Audit 審計 |
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Balance sheet 資產負債表 |
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Bookkeepking 簿記 |
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Cash flow prospects 現金流量預測 |
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Certificate in Internal Auditing 內部審計證書 |
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Certificate in Management Accounting 管理會計證書 |
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Certificate Public Accountant注冊會計師 |
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Cost accounting 成本會計 |
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External users 外部使用者 |
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Financial accounting 財務會計 |
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Financial Accounting Standards Board 財務會計準則委員會 |
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Financial forecast 財務預測 |
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Generally accepted accounting principles 公認會計原則 |
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General-purpose information 通用目的信息 |
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Government Accounting Office 政府會計辦公室 |
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Income statement 損益表 |
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Institute of Internal Auditors 內部審計師協會 |
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Institute of Management Accountants 管理會計師協會 |
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Integrity 整合性 |
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Internal auditing 內部審計 |
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Internal control structure 內部控制結構 |
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Internal Revenue Service 國內收入署 |
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Internal users 內部使用者 |
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Management accounting 管理會計 |
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Return of investment 投資回報 |
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Return on investment 投資報酬 |
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Securities and Exchange Commission 證券交易委員會 |
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Statement of cash flow 現金流量表 |
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Statement of financial position 財務狀況表 |
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Tax accounting 稅務會計 |
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Accounting equation 會計等式 |
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Articulation 勾稽關系 |
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Assets 資產 |
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Business entity 企業個體 |
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Capital stock 股本 |
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Corporation 公司 |
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Cost principle 成本原則 |
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Creditor 債權人 |
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Deflation 通貨緊縮 |
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Disclosure 批露 |
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Expenses 費用 |
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Financial statement 財務報表 |
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Financial activities 籌資活動 |
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Going-concern assumption 持續經營假設 |
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Inflation 通貨膨漲 |
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Investing activities 投資活動 |
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Liabilities 負債 |
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Negative cash flow 負現金流量 |
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Operating activities 經營活動 |
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Owner's equity 所有者權益 |
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Partnership 合伙企業 |
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Positive cash flow 正現金流量 |
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Retained earning 留存利潤 |
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Revenue 收入 |
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Sole proprietorship 獨資企業 |
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Solvency 清償能力 |
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Stable-dollar assumption 穩定貨幣假設 |
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Stockholders 股東 |
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Stockholders' equity 股東權益 |
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Window dressing 門面粉飾 |
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Account 帳戶 |
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