查看完整版本: BEC一些名词 不多可C下来当小抄背背

BEC一些名词 不多可C下来当小抄背背

Accounting system 会计系统<br>
American Accounting Association 美国会计协会<br>
American Institute of CPAs 美国注册会计师协会<br>
Audit 审计<br>
Balance sheet 资产负债表<br>
Bookkeepking 簿记<br>
Cash flow prospects 现金流量预测 <br>
Certificate in Internal Auditing 内部审计证书<br>
Certificate in Management Accounting 管理会计证书 <br>
Certificate Public Accountant 注册会计师 <br>
Cost accounting 成本会计<br>
External users 外部使用者<br>
Financial accounting 财务会计<br>
Financial Accounting Standards Board 财务会计准则委员会<br>
Financial forecast 财务预测<br>
Generally accepted accounting principles 公认会计原则<br>
General-purpose information 通用目的信息<br>
Government Accounting Office 政府会计办公室<br>
Income statement 损益表<br>
Institute of Internal Auditors 内部审计师协会<br>
Institute of Management Accountants 管理会计师协会<br>
Integrity 整合性<br>
Internal auditing 内部审计<br>
Internal control structure 内部控制结构<br>
Internal Revenue Service 国内收入署<br>
Internal users 内部使用者<br>
Management accounting 管理会计<br>
Return of investment 投资回报<br>
Return on investment 投资报酬<br>
Securities and Exchange Commission 证券交易委员会<br>
Statement of cash flow 现金流量表<br>
Statement of financial position 财务状况表<br>
Tax accounting 税务会计<br>
Accounting equation 会计等式<br>
Articulation 勾稽关系<br>
Assets 资产<br>
Business entity 企业个体<br>
Capital stock 股本<br>
Corporation 公司<br>
Cost principle 成本原则<br>
Creditor 债权人<br>
Deflation 通货紧缩<br>
Disclosure 批露<br>
Expenses 费用<br>
Financial statement 财务报表<br>
Financial activities 筹资活动<br>
Going-concern assumption 持续经营假设<br>
Inflation 通货膨涨<br>
Investing activities 投资活动<br>
Liabilities 负债<br>
Negative cash flow 负现金流量<br>
Operating activities 经营活动<br>
Owner's equity 所有者权益<br>
Partnership 合伙企业<br>
Positive cash flow 正现金流量<br>
Retained earning 留存利润<br>
Revenue 收入<br>
Sole proprietorship 独资企业<br>
Solvency 清偿能力<br>
Stable-dollar assumption 稳定货币假设<br>
Stockholders 股东<br>
Stockholders' equity 股东权益<br>
Window dressing 门面粉饰<br>
Account 帐户