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  
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