會計常用詞匯漢譯英

1、會計常用詞匯漢譯英accountant genaral 會計主任account balancde 結平的帳戶account bill 帳單account books 帳account classification 帳戶分類account current 往來帳account form of balance sheet 帳戶式資產負債表account form of profit and loss statement 帳戶式損益表account payable 應付帳款account receivable 應收帳款account of payments 支出表account of receipt

2、s 收入表account title 帳戶名稱，會計科目 accounting year 或 financial year 會計年度accounts payable ledger 應付款分類帳 Accounting period（ 會計期間） are related to specific time periods ， typically one year （通常是一年） 資產負債表： balance sheet 可以不大寫 b利潤表： income statements （or statements of income ）利潤分配表： retained earnings現金流量表： cash

3、 flows1，部門的稱謂市場部 Marketing銷售部 Sales Department （也有其它講法， 如寶潔公司銷售部叫客戶生意發(fā)展部CBD）客戶服務 Customer Service ，例如客服員叫 CSR， R for representative人事部 Human Resource行政部 Admin.財務部 Finance & Accounting產品供應 Product Supply ，例如產品調度員叫P S Planner2，人員的稱謂助理 Assistant秘書 secretary前臺接待小姐 Receptionist文員 clerk ，如會計文員為 Accoun

4、ting Clerk主任 supervisor經理 Manager總經理 GM ， General Manager入場費 admission運費 freight小費 tip學費 tuition價格，代價 charge制造費用 Manufacturing overhead材料費 Materials管理人員工資 Executive Salaries獎金 Wages退職金 Retirement allowance補貼 Bonus外保勞務費 Outsourcing fee 福利費 Employee benefits/welfare 會議費 Coferemce 加班餐費 Special duties 市

5、內交通費 Business traveling 通訊費 Correspondence 電話費 Correspondence 水電取暖費 Water and Steam 稅費 Taxes and dues 租賃費 Rent 管理費 Maintenance 車輛維護費 Vehicles maintenance 油料費 Vehicles maintenance 培訓費 Education and training 接待費 Entertainment 圖書、印刷費 Books and printing 運費 Transpotation 保險費 Insurance premium 支付手續(xù)費 Commi

6、ssion 雜費 Sundry charges 折舊費 Depreciation expense 機物料消耗 Article of consumption 勞動保護費 Labor protection fees 總監(jiān) Director總會計師 Finance Controller高級 Senior 如高級經理為 Senior Manager營業(yè)費用 Operating expenses代銷手續(xù)費 Consignment commission charge運雜費Transpotation保險費Insurance premium展覽費Exhibition fees宀*井廣告費Advertising

7、 fees管理費用 Adminisstrative expenses職工工資 Staff Salaries修理費 Repair charge低值易耗攤銷 Article of consumption辦公費 Office allowance差旅費 Travelling expense工會經費 Labour union expenditure研究與開發(fā)費 Research and development expense福利費 Employee benefits/welfare職工教育經費 Personnel education待業(yè)保險費 Unemployment insurance勞動保險費 La

8、bour insurance醫(yī)療保險費 Medical insurance會議費 Coferemce聘請中介機構費 Intermediary organs咨詢費 Consult fees訴訟費 Legal cost業(yè)務招待費 Business entertainment技術轉讓費 Technology transfer fees礦產資源補償費 Mineral resources compensation fees排污費 Pollution discharge fees房產稅 Housing property tax車船使用稅 Vehicle and vessel usage license p

9、late tax（ VVULPT ）土地使用稅 Tenure tax印花稅 Stamp tax財務費用 Finance charge利息支出 Interest exchange匯兌損失 Foreign exchange loss各項手續(xù)費 Charge for trouble各項專門借款費用 Special-borrowing cost帳目名詞一、資產類 Assets流動資產 Current assets貨幣資金 Cash and cash equivalents現金 Cash銀行存款 Cash in bank其他貨幣資金 Other cash and cash equivalents外埠存款

10、 Other city Cash in bank銀行本票 Cashier''s cheque銀行匯票 Bank draft信用卡 Credit card 信用證保證金 L/C Guarantee deposits存出投資款 Refundable deposits短期投資 Short-term investments股票 Short-term investments - stock債券 Short-term investments - corporate bonds基金 Short-term investments - corporate funds其他 Short-term i

11、nvestments - other短期投資跌價準備 Short-term investments falling price reserves 應收款 Account receivable應收票據 Note receivable銀行承兌匯票 Bank acceptance商業(yè)承兌匯票 Trade acceptance應收股利 Dividend receivable應收利息 Interest receivable應收賬款 Account receivable 其他應收款 Other notes receivable 壞賬準備 Bad debt reserves預付賬款 Advance mone

12、y應收補貼款 Cover deficit by state subsidies of receivable 庫存資產 Inventories物資采購 Supplies purchasing原材料 Raw materials包裝物 Wrappage低值易耗品 Low-value consumption goods材料成本差異Materials cost variance自制半成品 Semi-Finished goods庫存商品 Finished goods商品進銷差價Differences between purchasing and selling price委托加工物資Work in pro

13、cess - outsourced委托代銷商品Trust to and sell the goods on a commission basis受托代銷商品Commissioned and sell the goods on a commission basis存貨跌價準備Inventory falling price reserves分期收款發(fā)出商品 Collect money and send out the goods by stages待攤費用 Deferred and prepaid expenses長期投資 Long-term investment長期股權投資Long-term i

14、nvestment on stocks股票投資 Investment on stocks其他股權投資Other investment on stocks長期債權投資Long-term investment on bonds債券投資 Investment on bonds其他債權投資Other investment on bonds長期投資減值準備 Long-term investments depreciation reserves 股權投資減值準備 Stock rights investment depreciation reserves 債權投資減值準備 Bcreditor'

15、9;s rights investment depreciation reserves 委托貸款 Entrust loans 本金 Principal 利息 Interest減值準備 Depreciation reserves 固定資產 Fixed assets房屋 Building 建筑物 Structure 機器設備 Machinery equipment 運輸設備 Transportation facilities 工具器具 Instruments and implement 累計折舊 Accumulated depreciation 固定資產減值準備 Fixed assets depr

16、eciation reserves 房屋、建筑物減值準備 Building/structure depreciation reserves 機器設備減值準備 Machinery equipment depreciation reserves 工程物資 Project goods and material 專用材料 Special-purpose material 專用設備 Special-purpose equipment 預付大型設備款 Prepayments for equipment 為生產準備的工具及器具 Preparative instruments and implement fo

17、r fabricate 在建工程 Construction-in-process 安裝工程 Erection works 在安裝設備 Erecting equipment-in-process 技術改造工程 Technical innovation project 大修理工程 General overhaul project在建工程減值準備 Construction-in-process depreciation reserves 固定資產清理 Liquidation of fixed assets 無形資產 Intangible assets 專利權 Patents非專利技術 Non-Pat

18、ents商標權 Trademarks， Trade names著作權 Copyrights土地使用權 Tenure商譽 Goodwill無形資產減值準備 Intangible Assets depreciation reserves專利權減值準備Patent rights depreciation reserves商標權減值準備trademark rights depreciation reserves未確認融資費用Unacknowledged financial charges待處理財產損溢Wait deal assets loss or income待處理財產損溢Wait deal ass

19、ets loss or income待處理流動資產損溢 Wait deal intangible assets loss or income待處理固定資產損溢 Wait deal fixed assets loss or income二、負債類 Liability 短期負債 Current liability 短期借款 Short-term borrowing 應付票據 Notes payable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 應付賬款 Account payable 預收賬款 Deposit received 代銷商品款 Pro

20、xy sale goods revenue 應付工資 Accrued wages 應付福利費 Accrued welfarism應付股利 Dividends payable應交稅金 Tax payable應交增值稅 value added tax payable 進項稅額 Withholdings on VAT 已交稅金 Paying tax轉出未交增值稅 Unpaid VAT changeover減免稅款 Tax deduction銷項稅額 Substituted money on VAT出口退稅 Tax reimbursement for export進項稅額轉出 Changeover w

21、ithnoldings on VAT 出口抵減內銷產品應納稅額 Export deduct domestic sales goods tax 轉出多交增值稅 Overpaid VAT changeover未交增值稅 Unpaid VAT應交營業(yè)稅 Business tax payable應交消費稅 Consumption tax payable應交資源稅 Resources tax payable應交所得稅 Income tax payable應交土地增值稅 Increment tax on land value payable 應交城市維護建設稅 Tax for maintaining an

22、d building cities payable 應交房產稅 Housing property tax payable應交土地使用稅 Tenure tax payablepayable應交車船使用稅 Vehicle and vessel usage license plate tax （ VVULPT ） 應交個人所得稅 Personal income tax payable其他應交款 Other fund in conformity with paying 其他應付款 Other payables預提費用 Drawing expense in advance其他負債 Other liabi

23、lities 待轉資產價值 Pending changerover assets value 預計負債 Anticipation liabilities 長期負債 Long-term Liabilities 長期借款 Long-term loans一年內到期的長期借款 Long-term loans due within one year 一年后到期的長期借款 Long-term loans due over one year 應付債券 Bonds payable 債券面值 Face value， Par value 債券溢價 Premium on bonds 債券折價 Discount on

24、 bonds 應計利息 Accrued interest 長期應付款 Long-term account payable 應付融資租賃款 Accrued financial lease outlay 一年內到期的長期應付 Long-term account payable due within one year 一年后到期的長期應付 Long-term account payable over one year 專項應付款 Special payable一年內到期的專項應付 Long-term special payable due within one year 一年后到期的專項應付 Lon

25、g-term special payable over one year 遞延稅款 Deferral taxes 所有者權益類 OWNERS'' EQUITY資本 Capita 實收資本(或股本) Paid-up capital ( or stock)實收資本 Paicl-up capital 實收股本 Paid-up stock 已歸還投資 Investment Returned 公積 資本公積 Capital reserve 資本(或股本)溢價 Cpital ( or Stock ) premium 接受捐贈非現金資產準備 Receive non-cash donate r

26、eserve 股權投資準備 Stock right investment reserves 撥款轉入 Allocate sums changeover in 外幣資本折算差額 Foreign currency capital 其他資本公積 Other capital reserve 盈余公積 Surplus reserves 法定盈余公積 Legal surplus 任意盈余公積 Free surplus reserves 法定公益金 Legal public welfare fund 儲備基金 Reserve fund 企業(yè)發(fā)展基金 Enterprise expension fund 利潤歸

27、還投資 Profits capitalizad on return of investment 利潤 Profits 本年利潤 Current year profits 利潤分配 Profit distribution 其他轉入 Other chengeover in提取法定盈余公積 Withdrawal legal surplus 提取法定公益金 Withdrawal legal public welfare funds提取儲備基金 Withdrawal reserve fund 提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansion 提取職工獎

28、勵及福利基金 Withdrawal staff and workers'' bonus and welfare fund 利潤歸還投資 Profits capitalizad on return of investment 應付優(yōu)先股股利 Preferred Stock dividends payable 提取任意盈余公積 Withdrawal other common accumulation fund 應付普通股股利 Common Stock dividends payable 轉作資本(或股本)的普通股股利Common Stock dividends change to

29、assets ( or stock )未分配利潤 Undistributed profit 四、成本類 Cost 生產成本 Cost of manufacture 基本生產成本 Base cost of manufacture 輔助生產成本 Auxiliary cost of manufacture 制造費用 Manufacturing overhead 材料費 Materials 管理人員工資 Executive Salaries 獎金 Wages 退職金 Retirement allowance 補貼 Bonus 外保勞務費 Outsourcing fee 福利費 Employee ben

30、efits/welfare 會議費 Coferemce加班餐費 Special duties 市內交通費 Business traveling通訊費 Correspondence 電話費 Correspondence 水電取暖費 Water and Steam 稅費 Taxes and dues 租賃費 Rent 管理費 Maintenance 車輛維護費 Vehicles maintenance 油料費 Vehicles maintenance 培訓費 Education and training 接待費 Entertainment 圖書、印刷費 Books and printing 運費

31、Transpotation 保險費 Insurance premium 支付手續(xù)費 Commission 雜費 Sundry charges 折舊費 Depreciation expense 機物料消耗 Article of consumption 勞動保護費 Labor protection fees 季節(jié)性停工損失 Loss on seasonality cessation 勞務成本 Service costs 五、損益類 Profit and loss 收入 Income業(yè)務收入 OPERATING INCOME 主營業(yè)務收入 Prime operating revenue產品銷售收入

32、Sales revenue 服務收入 Service revenue 其他業(yè)務收入 Other operating revenue 材料銷售 Sales materials 代購代售 包裝物出租 Wrappage lease 出讓資產使用權收入 Remise right of assets revenue 返還所得稅 Reimbursement of income tax 其他收入 Other revenue 投資收益 Investment income 短期投資收益 Current investment income 長期投資收益 Long-term investment income 計提

33、的委托貸款減值準備 Withdrawal of entrust loans reserves 補貼收入 Subsidize revenue 國家扶持補貼收入 Subsidize revenue from country 其他補貼收入 Other subsidize revenue 營業(yè)外收入 NON-OPERATING INCOME 非貨幣性交易收益 Non-cash deal income 現金溢余 Cash overage處置固定資產凈收益 Net income on disposal of fixed assets 出售無形資產收益 Income on sales of intangib

34、le assets 固定資產盤盈 Fixed assets inventory profit罰款凈收入 Net amercement income支出 Outlay業(yè)務支出 Revenue charges 主營業(yè)務成本 Operating costs 產品銷售成本 Cost of goods sold 服務成本 Cost of service 主營業(yè)務稅金及附加 Tax and associate charge 營業(yè)稅 Sales tax消費稅 Consumption tax城市維護建設稅 Tax for maintaining and building cities 資源稅 Resource

35、s tax土地增值稅 Increment tax on land value5405 其他業(yè)務支出 Other business expense 銷售其他材料成本 Other cost of material sale 其他勞務成本 Other cost of service 其他業(yè)務稅金及附加費 Other tax and associate charge 費用 Expenses 營業(yè)費用 Operating expenses 代銷手續(xù)費 Consignment commission charge運雜費Transpotation保險費Insurance premium展覽費Exhibitio

36、n fees宀*井廣告費Advertising fees管理費用 Adminisstrative expenses職工工資 Staff Salaries 修理費 Repair charge低值易耗攤銷 Article of consumption 辦公費 Office allowance 差旅費 Travelling expense 工會經費 Labour union expenditure 研究與開發(fā)費 Research and development expense 福利費 Employee benefits/welfare 職工教育經費 Personnel education 待業(yè)保險費

37、 Unemployment insurance 勞動保險費 Labour insurance 醫(yī)療保險費 Medical insurance 會議費 Coferemce 聘請中介機構費 Intermediary organs 咨詢費 Consult fees 訴訟費 Legal cost 業(yè)務招待費 Business entertainment 技術轉讓費 Technology transfer fees 礦產資源補償費 Mineral resources compensation fees 排污費 Pollution discharge fees 房產稅 Housing property t

38、ax 車船使用稅 Vehicle and vessel usage license plate tax（ VVULPT ） 土地使用稅 Tenure tax 印花稅 Stamp tax財務費用 Finance charge禾 U息支出 In terest excha nge匯兌損失 Foreig n excha nge loss各項手續(xù)費 Charge for trouble各項專門借款費用Special-borrow ing cost營業(yè)外支出Non bus in ess expe nditure捐贈支出 Don ation outlay減值準備金 Depreciati on reserve

39、s非常損失 Extraord inary loss處理固定資產凈損失 Net loss on disposal of fixed assets出售無形資產損失Loss on sales of intan gible assets固定資產盤虧Fixed assets inventory loss債務重組損失Loss on arran geme nt罰款支出 Amerceme nt outlay所得稅 In come tax以前年度損益調整Prior year in come adjustme nt會計英語詞匯2008-1-22 07:09 EZI【大中小】【打印】【我要糾錯】【加入收藏】Acce

40、lerated Depreciati on Method 計算折舊時，初期所提的折舊大于后期各年。加速折 舊法主要包括余額遞減折舊法declining balanee depreciation，雙倍余額遞減折舊法double declining balanee depreciation，年限總額折舊法sum of the years' depreciati onAccou nt科目，帳戶Acco unt format 帳戶式Account payable 應付帳款Account receivable 應收帳款Accounting cycle 會計循環(huán)，指按順序進行記錄，歸類，匯總和編表

41、的全過程。在連續(xù) 的會計期間周而復始的循環(huán)進行Accounting equation 會計等式：資產 = 負債 + 業(yè)主權益Accounts receivable turnover 應收帳款周轉率： 一個時期的賒銷凈額 / 應收帳款平均余 額Accrual basis accounting 應記制，債權發(fā)生制：以應收應付為計算基礎，以確定本期收益與費用的一種方式。和費用處理。凡應屬本期的收益于費用， 不論其款項是否以收付， 均作為本期收益Accrued dividend應計股利Accrued expense應記費用：指本期已經發(fā)生而尚未支付的各項費用。Accrued revenue應記收入Ac

42、cumulated depreciation 累計折舊Acid-test ratio 酸性試驗比率，企業(yè)速動資產與流動負債的比率，又稱quick ratioAcquisition cost 購置成本Adjusted trial balance 調整后試算表，指已作調整分錄但尚未作結賬分錄的試算表。Adjusting entry 調整分錄： 在會計期末所做的分錄， 將會計期內因某些原因而未曾記錄 或未適當記錄的會計事項予以記錄入帳。Adverse 應收帳款的帳齡分類Aging of accounts receivable 應收帳款的帳齡分類Allocable 應分配的Allowance for

43、bad debts 備抵壞帳Allowance for depreciation 備抵折舊Allowance for doubtful accounts 呆帳備抵Allowance for uncollectible accounts 呆帳備抵Allowance method 備抵法：用備抵帳戶作為各項資產帳戶的抵銷帳戶，以使交易的費 用與收入相互配合的方法。Amortization 攤銷 ,清償Annuity due 期初年金Annuity method 年金法Appraisal method 估價法Asset 資產Bad debt 壞帳Bad debt expense 壞帳費用：將壞帳傳人

44、費用帳戶，沖銷應收帳款Balance sheet 資產負債表Bank discount 銀行貼現折價Bank reconciliation 銀行往來調節(jié)：企業(yè)自身的存款帳戶余額和銀行對帳單的余額不符 時，應對未達帳進行調節(jié)。Bank statement 銀行對帳單， 銀行每月寄給活期存款客戶的對帳單， 列明存款兌現支票 和服務費用。Barter 易貨交易Benchmarking 基準，用于比較分析的基期經濟資料Board of directors 董事會Bond 證券Bonds payable 應付債券，發(fā)行債券公司的一個負債帳戶。Book value 帳面價值Bookkeeping 簿記Bu

45、dget 預算，政府或企業(yè)用于控制未來經濟活動的財務計劃。Callable bonds 可贖回債券， 可以提前償還的債券又稱可贖回債券。 Redeemable bondsCapital 資金，資本，資方。Capital expenditure 資本支出，指購買固定資產的支出，或為了一項業(yè)務長遠利益的支 出。資本支出在當期應稅所得中，一般不能扣除。但機器設備等價款，可以列支折舊。Capital lease 資本租賃，稅款。又稱籌資租賃 financing lease. 租賃的兩種形式之一，另 一種是經營租賃 operating lease .資本租賃是， 承租人在借到資金的同時， 又獲得一項需要

46、攤 銷的資產。由承租人負擔維修，租金，保險費和Capital paid in 繳入資本Capital stock 股本Capitalize 資本化。Carry back 抵前Carry forward 遞延 , 結轉Cash basis accounting 現收現付制會計， 在會計核算中， 以款項的實際收付為計算標準， 以確定本期收益和費用的方法。這種方法不能正確反應各期損益，顧只適用于非營利單位。Cash disbursements journal 現金支出簿。Cash equivalents 現金等價物Cash flow 現金流量表Cash in hand 庫存現金Cash receip

47、ts journal 現金收入日記帳Chart of accounts 會計科目表Classified balance sheet 分類資產負債表，按類別編制的資產負債表，將資產和負債按 用途和來源劃分為小類，對以清楚地表明資產與負債項目的典體構成情況。Closing entries 結帳分錄，將收入和費用帳戶結轉于損益帳戶的分錄。Closing the accounts 結帳Collateral 抵押品Common-size statement 統(tǒng)一度量式財務報表，只有百分比而無金額的報表，將財務報 表中的總數作為 100%， 并將各項目分別換算為百分比，以分析不同項目的變化和差異。Comm

48、on stock 普通股Compound interest 復利Comprehensive income 綜合收入Conservatism 穩(wěn)健主義，對會計事項的處理持穩(wěn)健態(tài)度，不預計收益但預計損失，對 資產估價要低， 對負債的計算要高。 如果沒有確定的把握， 在報表中所列的事項應使本期收 益少計。Consistency principle 一致性，指各個會計時期會計方法保持一致，以便于不同時期的 財務報表進行比較。Consolidated statements 匯總報表，包括子公司在內的母公司的財務報表。Contingent liability 或有負債Contra account 抵消帳戶

49、， 用于抵減另一帳戶余額而設置的帳戶。 例累積折舊是固定資 產的抵消帳戶。Contract interest rate 約定利率Contributed capital 繳入資本Control account 控制帳戶，總分類帳中的一個帳戶，用于統(tǒng)馭幾個輔助帳戶的總額。 輔助帳戶的增減也反應在此帳戶總額上。Controlling ( majority ) interest 控制股權權益。Convertible bond 可轉換債券Convertible preferred stock 可轉換優(yōu)先股Copyright 版權Cost of capital 資本成本，指企業(yè)所支付的債務利息和股等，它是

50、決定資本預算的重要 因素。Cost of goods sold 銷售成本Coupon 息票Credit 信用，信貸，信用證，貸方Cumulative preferred stock 累積優(yōu)先股，指當年利潤不足發(fā)放股息時，可積累至下一年 發(fā)放的優(yōu)先股。Current assets 流動資產Current liability 流動負債Expense 支出Fair market value 公平市價FIFO 先進先出法Fixed assets 固定資產FOB price 離岸價格Footnotes 表下注釋Foreign exchange 外匯Franchise 特許權Freight-in 進貨運費

51、Freight-out 銷貨運費General journal 普通日記帳General ledger 總分類帳Gross book value 帳面總值Gross profit 毛利 ,總利潤Hedge 套期交易Income statement 損益表Incremental cost 增值成本Installment 分期付款Instrument 證券，票據Intangible assets 無形資產Interest 利息Inventory 存貨Invoice 發(fā)票Issued capital stock 已發(fā)行股本Journal entry 日記帳 , 分錄Liability 負債LIFO

52、后進先出法Long-term debt 長期負債Lower of Cost or Market 成本市價孰低法Lump sum 一次性付款Market value 市場價值Markup 漲價Mortgage 抵押；債權Net assets 凈資產Obsolete inventory 作廢存貨Partnership 合伙企業(yè)Par value 面值Patent 專利權Payroll 工資；工資單Pension fund 養(yǎng)老金基金Pension plan 養(yǎng)老金計劃Physical inventory 實地盤存Pledged asset 抵押資產Posting 過帳P,P&E 固定資產P

53、reference shares 優(yōu)先股Preferred stock 優(yōu)先股Premium 溢價Present value 現值Principal 本金Refinance 再籌資Refund 退還；再籌資Retained earning 留存收益Revenue 收入Salvage value 殘值Security 證券，擔保品Segment 分部Service life 使用年限Stockholders equity 股東權益Stock discount 股票折價Straight line method 直線法Subsidiary ledger 明細分類帳Sum-of-the-years-d

54、igits method 年數總和法Tangible assets 有形資產Voucher check 憑單支票Withholding 預扣Work sheet 工作底稿Write down 減記Write off 轉銷，注銷Year-end-adjustment 年終調整Account 帳戶Accounting system 會計系統(tǒng)American Accounting Association 美國會計協(xié)會American Institute of CPAs 美國注冊會計師協(xié)會Audit 審計Balance sheet 資產負債表Bookkeepking 簿記Cash flow prosp

55、ects 現金流量預測Certificate in Internal Auditing 內部審計證書Certificate in Management Accounting 管理會計證書Certificate Public Accountant 注冊會計師Cost accounting 成本會計External users 外部使用者Financial accounting 財務會計Financial Accounting Standards Board 財務會計準則委員會Financial forecast 財務預測Generally accepted accounting principl

56、es 公認會計原則General-purpose information 通用目的信息Government Accounting Office 政府會計辦公室Income statement 損益表Institute of Internal Auditors 內部審計師協(xié)會Institute of Management Accountants 管理會計師協(xié)會Integrity 整合性Internal auditing 內部審計Internal control structure 內部控制結構Internal Revenue Service 國內收入署Internal users 內部使用者Ma

57、nagement accounting 管理會計Return of investment 投資回報Return on investment 投資報酬Securities and Exchange Commission 證券交易委員會Statement of cash flow 現金流量表Statement of financial position 財務狀況表Tax accounting 稅務會計Accounting equation 會計等式Articulation 勾稽關系Assets 資產Business entity 企業(yè)個體Capital stock 股本Corporation 公司