参考答案：补充：
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Account Code Account Title
1001 现金 Cash
1002 银行存款 Cash in Bank
1015 其他货币资金 Other cash and cash equivalents
1101 交易性金融资产（短期投资） Held for trading financial assets
1121 应收票据 Note receivable
1122 应收账款 Account receivable
1123 预付帐款 Account prepaid
1231 其他应收款 Other receivable
123101 应收出口退税 refund of tax for export receivable
123102 应收补贴款 subsidies of receivable
123199 其他 other
1241 坏账准备 Bad debt reserves
1321 受托代销商品 Commissioned and sell the goods on a commission basis
1401 商品采购 merchandise purchase
1403 材料物资 Material
1406 库存商品 Goods on hand
1407 发出商品（分期收款发出商品） Goods on installment sale
1408 出租商品 Merchandise held for rental
1410 商品进销差价（包含受托代销商品差价） Differences between purchasing and selling price
1411 委托加工商品 Materials in outside processing
1412 包装物及低值易耗品 Wrappage
