Accounting system 會計系統(tǒng)  

    American Accounting Association 美國會計協(xié)會  

    American Institute of CPAs 美國注冊會計師協(xié)會  

    Audit 審計  

    Balance sheet 資產負債表  

    Bookkeepking 簿記  

    Cash flow prospects 現(xiàn)金流量預測  

    Certificate in Internal Auditing 內部審計證書  

    Certificate in Management Accounting 管理會計證書  

    Certificate Public Accountant注冊會計師  
 
    Cost accounting 成本會計 External users 外部使用者 
 
    Financial accounting 財務會計  

    Financial Accounting Standards Board 財務會計準則委員會  
 
    Financial forecast 財務預測  

    Generally accepted accounting principles 公認會計原則  

    General-purpose information 通用目的信息  

    Government Accounting Office 政府會計辦公室  

    Income statement 損益表  

    Institute of Internal Auditors 內部審計師協(xié)會  

    Institute of Management Accountants 管理會計師協(xié)會  

    Integrity 整合性  

    Internal auditing 內部審計  

    Internal control structure 內部控制結構  
 
    Internal Revenue Service 國內收入署  

    Internal users 內部使用者  

    Management accounting 管理會計  

    Return of investment 投資回報  

    Return on investment 投資報酬  

    Securities and Exchange Commission 證券交易委員會  

    Statement of cash flow 現(xiàn)金流量表  

    Statement of financial position 財務狀況表  

    Tax accounting 稅務會計  

    Accounting equation 會計等式  

    Articulation 勾稽關系  

    Assets 資產 

    Business entity 企業(yè)個體  

    Capital stock 股本  

    Corporation 公司  

    Cost principle 成本原則  

    Creditor 債權人  

    Deflation 通貨緊縮  
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    Disclosure 批露  

    Expenses 費用  

    Financial statement 財務報表  

    Financial activities 籌資活動  

    Going-concern assumption 持續(xù)經(jīng)營假設  

    Inflation 通貨膨漲  

    Investing activities 投資活動  

    Liabilities 負債  

    Negative cash flow 負現(xiàn)金流量  

    Operating activities 經(jīng)營活動  

    Owner's equity 所有者權益  

    Partnership 合伙企業(yè)  

    Positive cash flow 正現(xiàn)金流量  

    Retained earning 留存利潤  

    Revenue 收入  

    Sole proprietorship 獨資企業(yè) 
 
    Solvency 清償能力  

    Stable-dollar assumption 穩(wěn)定貨幣假設  

    Stockholders 股東  

    Stockholders' equity 股東權益  

    Window dressing 門面粉飾 

    Account 帳