Acquisition 收购
Assets 资产
Assets cover 资产担保
Asset value per share 每股资产价值
Authorized share capital 额定股本
Balance sheet 资产负债表
Bookkeepking 簿记
Book value per share of common stock普通股每股帐面价值Capital expenditure 资本支出
Capital gain 资本收益
Capital stock股本
Capital surplus资本公积
Capital turnover 资本周转率
Cash dividends现金股利
cash flow statement 现金流量表
Cash flow prospects 现金流量预测
Cash limit 现金限额
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
Conglomerate 跨行业企业
Common Stock 普通股
Consolidated accounts 合并报表
Consolidated financial statements合并财务报表Contributed capital投入资本
Cost accounting 成本会计
Corporation 公司
Cost principle 成本原则
Creditor 债权人
Current assets 流动资产
Current ratio流动比率
Debt ratio债券比率
Deflation 通货紧缩
Disclosure 批露
Dividend股利
Dividend cover 股利产出率
Dividend per share 每股股利
Dividend yield ratio股利收益率
Earnings per share of common stock普通股每股收益Expenses 费用
External users 外部使用者
Final accounts 年终报表
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
Financial statement 财务报表
Financial activities 筹资活动
Fixed assets 固定资产
Flow of funds statement 资金流量表
Gearing 举债经营比率(杠杆)
Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息
Goodwill 商誉
Government Accounting Office 政府会计办公室Income 收益
Income and expenditure account 收益和支出报表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Intangible assets 无形资产
Integrity 整合性
Interest rate 利息率
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
Issued share capital 已发行股本
leverage 举债经营比率
Liabilities 负债
Liquidating dividends清算股利
Loss 亏损
Management accounting 管理会计
Negative cash flow 负现金流量
Number of times interest earned已获利息倍数Operating activities 经营活动
Owners equity 所有者权益
Paid-in capital缴入资本
Partnership 合伙企业
Positive cash flow 正现金流量
Preferred S tock优先股
Price ratio 市盈率
Profit to turnover ratio 利润对营业额比率
Principal 本金
Quick ratio速动比率
Redemption 赎回
Registered share capital 注册资本
Retained earning 留存利润
Revenue 收入
Return of investment 投资回报
Return on investment 投资报酬
Return on investment资本报酬率
Return on total asset总资产报酬率
Scrip issue 红股发行
Securities and Exchange Commission 证券交易委员会Share capital 股份资本
Share premium 股票溢价
Stable-dollar assumption 稳定货币假设
Statement of cash flow 现金流量表
Statement of financial position 财务状况表
Sole proprietorship 独资企业
Solvency 清偿能力
Stockholders 股东
Stock control 存货控制
Stock dividends股票股利
Stockholders equity 股东权益
Subscribed share capital 已认购的股本
Tangible asset 有形资产
Tax accounting 税务会计
Trading profit and loss account 营业损益表Turnover周转
Window dressing 门面粉饰
Working Capital营运资本
Yield rate on preferred stock优先股收益率
Yield rate on bonds债券收益率。