Accounting system 会计系统  

    American Accounting Association 美国会计协会  

    American Institute of CPAs 美国注册会计师协会  

    Audit 审计  

    Balance sheet 资产负债表  

    Bookkeepking 簿记  

    Cash flow prospects 现金流量预测  

    Certificate in Internal Auditing 内部审计证书  

    Certificate in Management Accounting 管理会计证书  

    Certificate Public Accountant注册会计师  
 
    Cost accounting 成本会计 External users 外部使用者 
 
    Financial accounting 财务会计  

    Financial Accounting Standards Board 财务会计准则委员会  
 
    Financial forecast 财务预测  

    Generally accepted accounting principles 公认会计原则  

    General-purpose information 通用目的信息  

    Government Accounting Office 政府会计办公室  

    Income statement 损益表  

    Institute of Internal Auditors 内部审计师协会  

    Institute of Management Accountants 管理会计师协会  

    Integrity 整合性  

    Internal auditing 内部审计  

    Internal control structure 内部控制结构  
 
    Internal Revenue Service 国内收入署  

    Internal users 内部使用者  

    Management accounting 管理会计  

    Return of investment 投资回报  

    Return on investment 投资报酬  

    Securities and Exchange Commission 证券交易委员会  

    Statement of cash flow 现金流量表  

    Statement of financial position 财务状况表  

    Tax accounting 税务会计  

    Accounting equation 会计等式  

    Articulation 勾稽关系  

    Assets 资产 

    Business entity 企业个体  

    Capital stock 股本  

    Corporation 公司  

    Cost principle 成本原则  

    Creditor 债权人  

    Deflation 通货紧缩  
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    Disclosure 批露  

    Expenses 费用  

    Financial statement 财务报表  

    Financial activities 筹资活动  

    Going-concern assumption 持续经营假设  

    Inflation 通货膨涨  

    Investing activities 投资活动  

    Liabilities 负债  

    Negative cash flow 负现金流量  

    Operating activities 经营活动  

    Owner's equity 所有者权益  

    Partnership 合伙企业  

    Positive cash flow 正现金流量  

    Retained earning 留存利润  

    Revenue 收入  

    Sole proprietorship 独资企业 
 
    Solvency 清偿能力  

    Stable-dollar assumption 稳定货币假设  

    Stockholders 股东  

    Stockholders' equity 股东权益  

    Window dressing 门面粉饰 

    Account 帐