財務專業術語中英文對照表

財務專業術語中英文對照表英文中文說明Account 帳戶Accounting system 會計系統American Accounting Association 美國會計協會American Institute of CPAs 美國注冊會計師協會Audit 審計Balance sheet 資產負債表Bookkeepking 簿記Cash flow prospects 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 principles 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 內部審計師協會Institute of Management Accountants 管理會計師協會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Management 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 企業個體Capital stock 股本Corporation 公司Cost principle 成本原則Creditor 債權人Deflation 通貨緊縮Disclosure 批露Expenses 費用Financial statement 財務報表Financial activities 籌資活動Going-concern assumption 持續經營假設Inflation 通貨膨漲Investing activities 投資活動Liabilities 負債Negative cash flow 負現金流量Operating activities 經營活動Owner's equity 所有者權益Partnership 合伙企業Positive cash flow 正現金流量Retained earning 留存利潤Revenue 收入Sole proprietorship 獨資企業Solvency 清償能力Stable-dollar assumption 穩定貨幣假設Stockholders 股東Stockholders' equity 股東權益Window dressing 門面粉飾中文英文說明一.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 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 investments - 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