hhhhsalesrevenue 銷售收入netincome 凈利潤expense 費用operatingmargin 營業(yè)毛利accountingconcepts 會計概念investor 投資者creditor 債權(quán)人tokeepaccountingrecords 記賬financialstatements 財務(wù)報表salesvolume 銷售量returnoninvestment 投資報酬tomanageabusiness 管理一個企業(yè)financialaccounting 財務(wù)會計managementaccounting 管理會計taxaccounting 稅務(wù)會計financialresources 財務(wù)資源obligations 債務(wù)economicentity 經(jīng)濟實體financialposition 財務(wù)狀況resultsofoperation 經(jīng)營成果assets 資產(chǎn)inventory 存貨owners'interest 所有者權(quán)益general-purposeaccountinginformation 通用會計信息management 管理，管理層（管理當(dāng)局）bankaccount 銀行賬merchandise 商品warehouse 倉庫taxplanning 納稅籌劃accountingsystem 會計制度cashregister 現(xiàn)金出納機checkbook 支票簿profitability 獲利能力resourceallocation 資源配置cashflows 現(xiàn)金流量capitalallocation 資本配置taxableincome 應(yīng)稅所得incometaxreturn 所得稅申報單cost-effective 符合成本效益原則的computer-basedaccountingsystem 計算機會計系統(tǒng)manualaccountingsystem 手工會計系CPAfirm 會計師事務(wù)所internalcontrol 內(nèi)部控制Sarbanes-OxleyAct(SOX) 薩班斯法案tradeassociation 同業(yè)公會laborunions 工會generalpublic 普通公眾publiccompany 公眾持股公司；上市公cashflowprospects 現(xiàn)金流量預(yù)測returnofinvestment 投資收回interimfinancialstatements 中期財務(wù)報表balancesheet 資產(chǎn)負債表incomestatement 利潤表statementofcashflows 現(xiàn)金流量表boardofdirectors 董事chiefexecutiveofficer(CEO) 首席執(zhí)行官Chieffinancialofficer(CFO) 財務(wù)總監(jiān)vice-president 副總裁linesupervisor 生產(chǎn)線主管humanresources 人力資源timeliness 及時性integrity/fairness 公允generallyacceptedaccountingprinciples(GAAP)公認會計原則financialaccountingstandard 財務(wù)會計準(zhǔn)則relevance 相關(guān)reliability 可靠性elementsoffinancialstatements 會計報表要素topreparefinancialstatements 編制財務(wù)報audit 審計certifiedpublicaccountant(CPA) 注冊會計師managementaccountant 管理(企業(yè))會計internalauditor 內(nèi)部審計objectivity 客觀性duecare 應(yīng)有的謹慎（關(guān)注）confidentiality 保密publicaccouning 公共會計solepractitioners （職業(yè)人員）單獨開業(yè)controller 會計長financialforecasting/budget 財務(wù)預(yù)算costaccounting 成本會計internalauditing 內(nèi)部審計bookkeeping 簿記interest 利息notes 報表附注shareholde 股東personalcompetence 個人勝任能力judgment 判斷ethicalbehavior 道德行為chaptertosellmerchandiseoncredit 賒銷tomeetpaymentobligations 履行還款義dividends 股利corporationsoleproprietorshippartnershippositivecash流)negativecash流)owners'equitynotesreceivableaccountsreceivablesuppliesnotespayableaccountssalariesCapitalretainedearningstheentityprinciplebusinessentitycollectionofareceivableamountsduefromcustomerbondspatentrightscurrentvaluethecostprinciplenetrealizablevaluethegoing-concernassumptiontheobjectivityprinciplethestable-dollarassumption設(shè)inflation脹deflationcurrentappraisedvalue

公司獨資企業(yè)合伙企業(yè)現(xiàn)金流入(正現(xiàn)金現(xiàn)金流出(負現(xiàn)金所有者權(quán)益應(yīng)收票據(jù)應(yīng)收帳款耗用品存貨應(yīng)付票據(jù)應(yīng)付帳款應(yīng)付工資股本留存收益企業(yè)主體一筆應(yīng)收帳款收現(xiàn)應(yīng)收客戶款債券專利權(quán)現(xiàn)值歷史成本原則客觀性原則通貨膨通貨緊縮現(xiàn)行評估價值replacementcost 重置成本topurchasemerchandiseonaccount 賒購商品tofinanceexpansion 為擴張籌資accruedexpenses 應(yīng)計費用accountingequation 會計等式netloss 凈虧損limitedliability 有限責(zé)任transferabilityofownership 所有權(quán)可轉(zhuǎn)liquidity 流動性duedateofmajorliabilitiesauditors'reportadequatedisclosuresubsequenteventfinancialstatementdate日annualfinancialstatementswindowdressingChapter3accountingcycletojournalizetransactionspostjournalentryledgeraccounttrialbalanceend-of-periodadjustmentadjustedtrialbalanceclosingentryafter-closingtrialbalanceaccountabilityaccountledgerdebitsidecreditsidedebitcreditbalancedebitbalancecreditbalancedouble-entryaccountingjournalgeneraljournalgeneralledger

審計報告充分披露期后事項報表年度財務(wù)報表粉飾會計循環(huán)在日記帳中登記交易過帳期末調(diào)整結(jié)帳分錄報告責(zé)任帳戶分類帳借方貸方借記貸記余額借方余額貸方余額復(fù)式記帳會計日記帳普通日記帳總分類帳runningbalance 即時余額depreciation 折舊thetimeperiodprinciple 會計期間原則fiscalyear therealizationprinciple (收入)實現(xiàn)原則thematchingprinciple 配比原則conservatism 謹慎accrualbasisaccounting 權(quán)責(zé)發(fā)生制會計cashbasisaccounting Chapter4adjustingentriesaccruedexpenseunexpiredinsuranceaccumulateddepreciationcontra-assetaccountprepaidexpenseinsurancepolicydepreciationdepreciableexpensedepreciableassetsbookvalue/carryingvaluestraight-linemethodofdepreciationunearnedrevenuedeferredrevenuematerialityC