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会计科目英文会计系统Accountingsystem美国会计协会AmericanAccountingAssociation美国注册会计师协会AmericanInstituteofCPAs审计Audit资产负债表Balancesheet簿记Bookkeeping现金流量预测Cashflowprospects内部审计证书CertificateinInternalAuditing管理会计证书CertificateinManagementAccounting注册会计师CertificatePublicAccountant成本会计Costaccounting外部使用者Externalusers财务会计Financialaccounting财务会计准则委员会FinancialAccountingStandardsBoard财务预测Financialforecast公认会计原则Generallyacceptedaccountingprinciples通用目的信息General-purposeinformation政府会计办公室GovernmentAccountingOffice损益表Incomestatement内部审计师协会InstituteofInternalAuditors管理会计师协会InstituteofManagementAccountants整合性Integrity内部审计Internalauditing内部控制结构Internalcontrolstructure国内收入署InternalRevenueService内部使用者Internalusers管理会计Managementaccounting投资回报Returnofinvestment投资报酬Returnoninvestment证券交易委员会SecuritiesandExchangeCommission现金流量表Statementofcashflow财务状况表Statementoffinancialposition税务会计Taxaccounting会计等式Accountingequation勾稽关系Articulation资产Assets企业个体Businessentity股本Capitalstock公司Corporation成本原则Costprinciple债权人Creditor通货紧缩Deflation批露Disclosure费用Expenses财务报表Financialstatement筹资活动Financialactivities持续经营假设Going-concernassumption通货膨涨Inflation投资活动Investingactivities负债Liabilities负现金流量Negativecashflow经营活动Operatingactivities所有者权益Owner’sequity合伙企业Partnership正现金流量Positivecashflow留存利润Retainedearning收入Revenue独资企业Soleproprietorship清偿能力Solvency稳定货币假设Stable-dollarassumption股东Stockholders股东权益Stockholders’equity门面粉饰Windowdressing帐户Account一、资产类Assets流动资产Currentassets货币资金Cashandcashequivalents现金Cash银行存款Cashinbank其他货币资金Othercashandcashequivalents外埠存款OthercityCashinbank银行本票Cashier’scheque银行汇票Bankdraft信用卡Creditcard信用证保证金L/CGuaranteedeposits存出投资款Refundabledeposits短期投资Short-terminvestments股票Short-terminvestments-stock债券Short-terminvestments-corporatebonds基金Short-terminvestments-corporatefunds其他Short-terminvestments-other短期投资跌价准备Short-terminvestmentsfallingpricereserves应收款Accountreceivable应收票据Notereceivable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance应收股利Dividendreceivable应收利息Interestreceivable应收账款Accountreceivable其他应收款Othernotesreceivable坏账准备Baddebtreserves原材料Rawmaterials预付账款Advancemoney应收补贴款Coverdeficitbystatesubsidiesofreceivable库存资产Inventories物资采购Suppliespurchasing包装物Wrappage低值易耗品Low-valueconsumptiongoods材料成本差异Materialscostvariance自制半成品Semi-Finishedgoods库存商品Finishedgoods商品进销差价Differencesbetweenpurchasingandsellingprice委托加工物资Workinprocess-outsourced委托代销商品Trusttoandsellthegoodsonacommissionbasis受托代销商品Commissionedandsellthegoodsonacommissionbasis存货跌价准备Inventoryfallingpricereserves待摊费用Deferredandprepaidexpenses分期收款发出商品Collectmoneyandsendoutthegoodsbystages长期投资Long-terminvestment长期股权投资Long-terminvestmentonstocks股票投资Investmentonstocks其他股权投资Otherinvestmentonstocks长期债权投资Long-terminvestmentonbonds债券投资Investmentonbonds其他债权投资Otherinvestmentonbonds长期投资减值准备Long-terminvestmentsdepreciationreserves减值准备Depreciationreserves股权投资减...