常用会计用语词汇

常用会计用语词汇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

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

专业术语-财务英语词汇S33 sugar futures

期糖

sum assured

保额

sum invested

投资款项

sum payable

应付的款项

Sumitomo Bank Ltd.

株式会社住友银行

Sumitomo Trust & Banking Co. Ltd.

住友信托银行

Sumitomo Trust Finance (H.K.) Limited

住友信托财务（香港）有限公司

summary liquidation case

简易程序清盘案

summary of receipts and payments as trustee

受托人的收支撮要

sumptuary taxation 寓禁于征的税项

sundry creditor

杂项债权人；其他债权人sundry debtor

杂项债务人；其他债务人superannuation

离职金

superannuation allowance 离职津贴

Superintendent of Stamp Office

印花税署总监supernational credit rating 跨国信贷评级

supervening contract

附加合约

supervision fee

监管费

Supervision of Markets Division [Securities and Futures Commission]

市场监察部〔证券及期货事务监察委员会〕

supervisory authority

监管当局；监理当局

supervisory regime

监管架构

supervisory system

监管制度

supplementary appropriation

追加拨款

supplementary budget 追加预算

supplementary capital

附加资本

Supplementary Notes to the Fit and Proper Cri

专业术语-财务英语词汇S32 subsidy

津贴；补贴

subsidy code

补贴守则

subsistence allowance

生活津贴；膳食津贴；膳宿津贴substandard loan

次级贷款

substantial appreciation of prices