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会计必备英语词汇
导语：会计是以货币为主要计量单位，运用专门的方法，核算和监督一个单位经济活动的一种经济管理工作。下面是我收集整理的'会计必备英语词汇，欢迎参考!
Accounting system 会计系统
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
Account 帐
Balance sheet 资产负债表
Bookkeepking 簿记
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
Cash flow prospects 现金流量预测
Window dressing 门面粉饰
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
成都蜀道装饰
Liabilities 是liability 的复数形式。它的意思是法律上的责任、义务。如 liability for an accident （肇事的责任）；liability to pay taxes （纳税的义务）。只有其为复数形式 liabilities 时才表示负债、债务的意思。例如：负债是指将来需用货币或服务偿还的债务或履行的义务还有就是欠外部的数额，如应付票据、应付帐款、应付债券。而debt指的是向外部借入实际上的金额而形成的债务。比如向银行或者其他企业借了一笔钱，需要在以后以一定的金额进行偿还。和liabilities相比，debt 从属于liabilities
小丫夏夏
原文来自百科，仅供参考负债，是指企业过去的交易或者事项形成的、预期会导致经济利益流出企业的现时义务。Liability, is refers to the enterprise from past transactions or events which are expected, will lead to the outflow of economic benefits from the enterprise 's current obligations.负债实质上是企业在一定时期之后必须偿还的经济债务，其偿还期或具体金额在它们发生或成立之时就已由合同、法规所规定与制约，是企业必须履行的一种义务。Debt is essentially an enterprise must pay in a certain period of time after the economic obligation, the repayment period or the specific amount in them or to the establishment of the contract, has been by regulations and restriction, is a kind of obligation of the enterprise must perform.国际会计准则委员会的定义为：负债是指企业过去的交易或事项形成的、预期会导致经济利益流出企业的现时义务。The definition of International Accounting Standards Committee: liabilities refer to the past transactions or events expected, will lead to the formation of the outflow of economic benefits from the enterprise 's current obligations.我国《企业会计准则》的定义为：负债是企业所承担的能以货币计量、需以资产或劳务偿还的债务。China's " accounting standards for business enterprises " is defined as: debt is the enterprise undertakes the can with the money metric, to repay the debt to assets or services.根据负债的定义，负债具有以下特征：According to the definition of liability, liability has the following characteristics:1、负债是企业承担的现时义务；1, the debt is the present obligation of the enterprise;2、负债的清偿预期会导致经济利益流出企业；2, debt repayment is expected to result in an outflow of economic benefits from the enterprise;3、负债是由过去的交易或事项形成的。3, debt is formed from past transactions or events.将一项现时义务确认为负债，除应符合负债的定义外，还要同时满足两个条件：A present obligation is recognised as a liability, shall comply with the definition of liabilities, must satisfy two conditions at the same time:第一，与该义务有关的经济利益很可能流出企业；First, related to the obligations of economic benefits may flow out of the enterprise;第二，未来流出的经济利益的金额能够可靠的计量。Second, the future outflow of economic benefits amount can be reliably valued.
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