Return of investment 投資回報(bào)

Return on investment 投資報(bào)酬

Securities and Exchange Commission 證券交易委員會

Statement of cash flow 現(xiàn)金流量表

Statement of financial position 財(cái)務(wù)狀況表

Tax accounting 稅務(wù)會計(jì)

Accounting equation 會計(jì)等式

Articulation 勾稽關(guān)系

Assets 資產(chǎn)

Business entity 企業(yè)個體

Capital stock 股本

Corporation 公司

Cost principle 成本原則

Creditor 債權(quán)人

Deflation 通貨緊縮

Disclosure 批露

Expenses 費(fèi)用

Financial statement 財(cái)務(wù)報(bào)表

Financial activities 籌資活動

Going-concern assumption 持續(xù)經(jīng)營假設(shè)

Inflation 通貨膨漲

Investing activities 投資活動

Liabilities 負(fù)債

Negative cash flow 負(fù)現(xiàn)金流量

Operating activities 經(jīng)營活動

Owner's equity 所有者權(quán)益

Partnership 合伙企業(yè)

Positive cash flow 正現(xiàn)金流量

Retained earning 留存利潤

Revenue 收入

Sole proprietorship 獨(dú)資企業(yè)

Solvency 清償能力

Stable-dollar assumption 穩(wěn)定貨幣假設(shè)

Stockholders 股東

Stockholders' equity 股東權(quán)益

Window dressing 門面粉飾

Account 賬