浼氳绉戠洰鑻辨枃
Accounting system
浼氳绯荤粺
American Accounting Association
缇庡浗浼氳鍗忎細
American Institute of CPAs
缇庡浗娉ㄥ唽浼氳甯堝崗浼?/p>
Audit
瀹¤
Balance sheet
璧勪骇璐熷�鸿〃
Bookkeeping
绨胯
Cash flow prospects
鐜伴噾娴侀噺棰勬祴
Certificate in Internal Auditing
鍐呴儴瀹¤璇佷功
Certificate in Management Accounting
绠＄悊浼氳璇佷功
Certificate Public Accountant
娉ㄥ唽浼氳甯?/p>
Cost accounting
鎴愭湰浼氳
External users
澶栭儴浣跨敤鑰?/p>
Financial
accounting
璐㈠姟浼氳
Financial Accounting Standards Board
璐㈠姟浼氳鍑嗗垯濮斿憳浼?/p>
Financial forecast
璐㈠姟棰勬祴
Generally accepted accounting principles
鍏浼氳鍘熷垯
General-purpose information
閫氱敤鐩殑淇℃伅
Government Accounting Office
鏀垮簻浼氳鍔炲叕瀹?/p>
Income statement
鎹熺泭琛?/p>
Institute of Internal Auditors
鍐呴儴瀹¤甯堝崗浼?/p>
Institute of Management Accountants
绠＄悊浼氳甯堝崗浼?/p>
Integrity
鏁村悎鎬?/p>
Internal auditing
鍐呴儴瀹¤
Internal control structure
鍐呴儴鎺у埗缁撴瀯
Internal Revenue Service
鍥藉唴鏀跺叆缃?/p>
Internal users
鍐呴儴浣跨敤鑰?/p>
Management accounting
绠＄悊浼氳
Return of investment
鎶曡祫鍥炴姤
Return on investment
鎶曡祫鎶ラ叕
Securities and Exchange Commission
璇佸埜浜ゆ槗濮斿憳浼?/p>
Statement of cash flow
鐜伴噾娴侀噺琛?/p>
Statement of financial position
璐㈠姟鐘跺喌琛?/p>
Tax accounting
绋庡姟浼氳
Accounting equation
浼氳绛夊紡
Articulation
鍕剧ń鍏崇郴
Assets
璧勪骇
Business entity
浼佷笟涓綋
Capital stock
鑲℃湰
Corporation
鍏徃
Cost
principle
鎴愭湰鍘熷垯
Creditor
鍊烘潈浜?/p>
Deflation
閫氳揣绱х缉
Disclosure disclose
鎵归湶
Expenses
璐圭敤
Financial statement
璐㈠姟鎶ヨ〃
Financial activities
绛硅祫娲诲姩
Going-concern assumption
鎸佺画缁忚惀鍋囪
Inflation
閫氳揣鑶ㄦ定
Investing activities
鎶曡祫娲诲姩
Liabilities
璐熷�?/p>
Negative cash flow
璐熺幇閲戞祦閲?/p>
Operating activities
缁忚惀娲诲姩
Owner
鈥?/p>
s equity
鎵�鏈夎�呮潈鐩?/p>
Partnership
鍚堜紮浼佷笟
Positive cash flow
姝ｇ幇閲戞祦閲?/p>
Retained earning
鐣欏瓨鍒╂鼎
Revenue
鏀跺叆
Sole proprietorship
鐙祫浼佷笟
Solvency
娓呭伩鑳藉姏
Stable-dollar
assumption
绋冲畾璐у竵鍋囪
Stockholders
鑲′笢
Stockholders
鈥?/p>
equity
鑲′笢鏉冪泭
Window dressing
闂ㄩ潰绮夐グ
Account
甯愭埛
浼氳鑻辨枃
(
涓嫳鏂囧鐓?/p>
)
涓�銆佽祫浜х被
Assets
娴佸姩璧勪骇
Current assets
璐у竵璧勯噾
Cash and cash equivalents
1001
鐜伴噾
Cash
1002
閾惰瀛樻
Cash in bank
1009
鍏朵粬璐у竵璧勯噾
Other cash and cash equivalents
'100901
澶栧煚瀛樻
Other city Cash in bank
'100902
閾惰鏈エ
Cashier's cheque
'100903
閾惰姹囩エ
Bank draft
'100904
淇＄敤鍗?/p>
Credit card
'100905
淇＄敤璇佷繚璇侀噾
L/C Guarantee deposits
'100906
瀛樺嚭鎶曡祫娆?/p>
Refundable deposits
1101
鐭湡鎶曡祫
Short-term investments
'110101
鑲＄エ
Short-term investments - stock
'110102
鍊哄埜
Short-term investments - corporate bonds
'110103
鍩洪噾
Short-term investments - corporate funds
'110110
鍏朵粬
Short-term investments - other
1102
鐭湡鎶曡祫璺屼环鍑嗗
Short-term investments falling price reserves
搴旀敹娆?/p>
Account receivable
1111
搴旀敹绁ㄦ嵁
Note receivable
閾惰鎵垮厬姹囩エ
Bank acceptance
鍟嗕笟鎵垮厬姹囩エ
Trade acceptance
1121
搴旀敹鑲″埄
Dividend receivable