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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股权投资减值准备Stockrightsinvestmentdepreciationreserves本金Principal利息Interest债权投资减值准备Bcreditor’srightsinvestmentdepreciationreserves委托贷款Entrustloans固定资产Fixedassets房屋Building建筑物Structure机器设备Machineryequipment运输设备Transportationfacilities工具器具Instrumentsandimplement累计折旧Accumulateddepreciation固定资产减值准备Fixedassetsdepreciationreserves房屋、建筑物减值准备Building/structuredepreciationreserves专用材料Special-purposematerial机器设备减值准备Machineryequipmentdepreciationreserves工程物资Projectgoodsandmaterial专用设备Special-purposeequipment预付大型设备款Prepaymentsforequipment为生产准备的工具及器具Preparativeinstrumentsandimplementforfabricate在建工程Construction-in-process安装工程Erectionworks在安装设备Erectingequipment-in-process技术改造工程Technicalinnovationproject大修理工程Generaloverhaulproject在建工程减值准备Construction-in-processdepreciationreserves固定资产清理Liquidationoffixedassets无形资产Intangibleassets专利权Patents非专利技术Non-Patents商标权Trademarks,Tradenames著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备IntangibleAssetsdepreciationreserves专利权减值准备Patentrightsdepreciationreserves商标权减值准备trademarkrightsdepreciationreserves未确认融资费用Unacknowledgedfinancialcharges待处理财产损溢Waitdealassetslossorincome长期待摊费用Long-termdeferredandprepaidexpenses待处理财产损溢Waitdealassetslossorincome待处理流动资产损溢Waitdealintangibleassetslossorincome待处理固定资产损溢Waitdealfixedassetslossorincome二、所有者权益类OWNERS’EQUITY资本Capita实收资本(或股本)Paid-upcapital(orstock)实收资本Paicl-upcapital实收股本Paid-upstock已归还投资InvestmentReturned公积资本公积Capitalreserve资本(或股本)溢价Capital(orStock)premium接受捐赠非现金资产准备Receivenon-cashdonatereserve股权投资准备Stockrightinvestmentreserves拨款转入Allocatesumschangeoverin外币资本折算差额Foreigncurrencycapital其他资本公积Othercapitalreserve盈余公积Surplusreserves法定盈余公积Legalsurplus任意盈余公积Freesurplusreserves法定公益金Legalpublicwelfarefund储备基金Reservefund企业发展基金Enterpriseexpansionfund利润归还投资Profitscapitalizedonreturnofinvestment利润Profits本年利润Currentyearprofits利润分配Profitdistribution其他转入Otherchangeoverin提取法定盈余公积Withdrawallegalsurplus提取法定公益金Withdrawallegalpublicwelfarefunds提取储备基金Withdrawalreservefund提取企业发展基金Withdrawalreserveforbusinessexpansion提取职工奖励及福利基金Withdrawalstaffandworkers’bonusandwelfarefund利润归还投资Profitscapitalizedonreturnofinvestment应付优先股股利PreferredStockdividendspayable提取任意盈余公积Withdrawalothercommonaccumulationfund应付普通股股利CommonStockdividendspayable未分配利润Undistributedpr