Financial Word List

Submitted by: Submitted by

Views: 263

Words: 328

Pages: 2

Category: Business and Industry

Date Submitted: 05/14/2013 01:26 AM

Report This Essay

Chapter one

American Institute of Certified Public Accountants (AICPA) (p. 25) 美国注册会计师协会

Annual interest (p. 13) 年利息

Annual reports (p. 20) 年度报告

Assets (p. 11) 资产

Audit committee (p. 23) 审计委员会

Auditor’s report (p. 7) 审计报告

Balance sheet (p. 11) 资产负债表

“Big 4” (p. 22) 四大

Board of directors (p. 13) 董事会

Certified public accountant (CPA) (p. 6) 注册会计师

Common stock (p. 11) 普通股

Compensation contracts (p. 15) 薪酬合同

Consolidated financial statements (p. 16) 合并报表

Corporate governance (p. 15) 公司治理

Creditors (p. 11) 债权人

Debt covenants (p. 19) 债务契约

Debt investment (p. 13) 债权投资

Debt restrictions (p. 13) 债务限制

Dividends (p. 11) 股利

Earning power (p. 12) 盈利能力

Economic consequence perspective (p. 4) 经济后果观

Equity (p. 13) 权益

Ethics (p. 16) 道德

Expenses (p. 11) 费用

Financial accounting (p. 3) 财务会计

Financial Accounting Standards Board (FASB) (p. 20)财务会计准则委员会

Financing activities (p. 11) 筹资活动

Footnotes (p. 10) 附注

Generally Accepted Accounting Principles (GAAP) (p. 20) 公认会计原则

Historical cost (p. 13) 历史成本

Income statement (p. 11) 利润表

Independent audit (p. 6) 独立审计

Industries (p. 16) 行业

Internal control system (p. 8) 内部控制体系

International Accounting Standards Board (IASB) (p. 20) 国际会计准则理事会

International Financial Reporting Standards (IFRS) (p. 20) 国际财务报告准则

Investing activities (p. 11) 投资活动

Legal liability (p. 16) 法律责任

Liabilities (p. 11) 负债

Loan contract (p. 13) 贷款合同

Managerial accounting (p. 26) 管理会计

Net income (profit or earnings) (p. 11) 净利润

Not-for-profit accounting (p. 26) 非盈利组织会计

Operating activities (p. 11) 经营活动

Professional reputation (p. 16) 职业声誉

Profit-seeking entities (p. 16) 盈利组织

Public Company Accounting Oversight Board (PCAOB) (p. 22) 公众公司会计监督理事会

Retained earnings (p. 11) 留存收益

Revenues (p. 11) 收入

Securities and Exchange Commission (SEC) (p. 19) 美国证券交易委员会

Shareholders (p. 13) 股东

Shareholders’ equity (p. 11) 股东权益

Solvency (p. 12) 偿债能力

Statement of cash flows (p. 11) 现金流量表