会计考试常用错误名词

Accountingsystem会计系统AmericanAccountingAssociation美国会计协会AmericanInstituteofCPAs美国注册会计师协会Audit审计Balancesheet资产负债表Bookkeepking簿记Cashflowprospects现金流量预测CertificateinInternalAuditing内部审计证书CertificateinManagementAccounting管理会计证书CertificatePublicAccountant注册会计师Costaccounting成本会计Externalusers外部使用者Financialaccounting财务会计FinancialAccountingStandardsBoard财务会计准则委员会Financialforecast财务预测Generallyacceptedaccountingprinciples公认会计原则General-purposeinformation通用目的信息GovernmentAccountingOffice政府会计办公室Incomestatement损益表InstituteofInternalAuditors内部审计师协会InstituteofManagementAccountants管理会计师协会Integrity整合性Internalauditing内部审计Internalcontrolstructure内部控制结构InternalRevenueService国内收入署Internalusers内部使用者Managementaccounting管理会计Returnofinvestment投资回报Returnoninvestment投资报酬SecuritiesandExchangeCommission证券交易委员会Statementofcashflow现金流量表Statementoffinancialposition财务状况表Taxaccounting税务会计Accountingequation会计等式Articulation勾稽关系Assets资产Businessentity企业个体Capitalstock股本Corporation公司Costprinciple成本原则Creditor债权人Deflation通货紧缩Disclosure批露Expenses费用Financialstatement财务报表Financialactivities筹资活动Going-concernassumption持续经营假设Inflation通货膨涨Investingactivities投资活动Liabilities负债Negativecashflow负现金流量Operatingactivities经营活动Owner’’sequity所有者权益Partnership合伙企业Positivecashflow正现金流量Retainedearning留存利润Revenue收入Soleproprietorship独资企业Solvency清偿能力Stable-dollarassumption稳定货币假设Stockholders股东Stockholders’’equity股东权益Windowdressing门面粉饰Account帐户主营业务收入Sales折扣与折让Salesdiscountandallowance产品销售收入净额NETSALES主营业务成本Costofsales主营业务税金及附加Salestax主营业务利润GROSSPROFIT其他业务利润Otheroperatingprofit营业费用Operatingexpenses管理费用Generalandadministrativeexpenses财务费用Financialexpenses存货跌价损失Lossonobsoletestocks营业利润OPERATINGINCOME投资收益Investmentincome补贴收入Subsidyincome营业外收入Non-operatingincome营业外支出Non-operatingexpenses以前年度损益调整Prioryear’’sadjustment利润总额INCOMEFORTHEYEAR所得税Incometax本年净利润NETINCOMEFORTHEYEAR文章引用自：

Articulation勾稽关系Assets国家