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流通中得现金moneyincirculation

狭义货币narrowmoney

广义货币broad money ﻫ最低生活保障系统a minimum livingsta ndardsystem

帐户Account

会计等式Accountingequation

会计系统Accounting system ﻫ一切险All Risks

美国会计协会American AccountingAssociationﻫ美国注册会计师协会American InstituteofCPAs ﻫ勾稽关系Articulation

资产Assets

审计Audit

坏帐bad account

资产负债表Balancesheet

空白背书blank endorsed

簿记Bookkeepking

企业个体Business entity

股本Capital stock ﻫ承运货物收据cargoreceipt ﻫ现金流量预测Cash flo wprospects

商品目录catalogue ﻫ内部审计证书Certificate in InternalAuditing

管理会计证书Certificate in Management Accounting

注册会计师Certificate Public Accountantﻫ中国证监会China Securities Regulatory missionﻫ中国四大商业银行China's"Big Four"mercial banks ﻫ封闭式基金close-endedfund

佣金mission

收货人consignee

公司Corporation

成本会计Costaccounting ﻫ成本加运费价格costand freight CFR

成本加运保费costinsurance and freightCIF

成本原则Cost principleﻫ债权人Creditorﻫ分红cut a melon

呆帐dead accountﻫ通货紧缩Deflation ﻫ交货delivery

批露Disclosure

股息,红利dividend,bonusstock

低迷时期downturn

背书endorsed

实行股份制enforce stockholding system ﻫ费用Expenses

出口部exportdepartment

外部使用者External users ﻫ平安险F、P、A、(Freefrom Particular Average) ﻫ淡水雨淋险F、W、R、D、(Fresh WaterRain Damage) 面值face value

费改税fees-for-tax reform

财务会计Financial accounting ﻫ财务会计准则委员会Financial Accounting Standards Board

筹资活动Financial activities ﻫ财务预测Financial forecast ﻫ财务

报表Financial statementﻫ外汇储备foreignexchange reservers

期货市场futuresmarket

公认会计原则Generally acceptedaccounting principlesﻫ通用目得信息General-purposeinFORMation

基因改良产品genetically-modified products

持续经营假设Going-concern assumptionﻫ会计办公室Government AccountingOffice govern

钩损险HookDamage

进口部importdepartment ﻫ损益表Ine statementﻫ所得税ine tax

参考价格indicative price ﻫ通货膨涨Inflationﻫ询盘Inquiry ﻫ内部审计师协会Instituteof Internal Auditors

管理会计师协会Institute ofManagementAccountantsﻫ整合性Integr ity

内部审计Internalauditing

内部控制结构Internalcontrol structure ﻫ国内收入署Internal Revenu eService

内部使用者Internal users

投资活动Investing activities

知识经济knowledge-based economy

劳动密集型经济labour-intensive economy

负债Liabilities

管理会计Management accountingﻫ海运提单marine billsoflading

国债nationalbonds

国有化nationalize;nationalization

负现金流量Negative cashflowﻫ不良贷款non-performingloan ﻫ非劳动收入non-work ineﻫ被通知人notify ﻫ开放式基金open-ended fund

经营活动Operating activities ﻫ订货orderﻫ存款余额outstanding of deposits ﻫ所有者权益Owner'sequityﻫ分批装运partial shipment

合伙企业Partnership ﻫ正现金流量Positive cashflow

记者招待会press conferenceﻫ价目表price list

私有化privatize;privatization ﻫ积极得财政政策proactivefiscal m easures ﻫ提高企业自主权

promoteindependent decision-making by state-owned enterprises

公关部public relationsdepartment ﻫ公有经济publiclyowned economy

衰退时期recessionﻫ整顿市场秩序rectifythe market order

国有股减持reduce state'sstake in listed panies

贸易管制restraintof trade

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