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PAGE/NUMPAGES词汇中英对照  一、资产assets  1、流动资产currentassets  111现金及约当现金cashandcashequivalents  1111库存现金cashonhand  1112零用金/周转金pettycash/revolvingfunds  1113银行存款cashinbanks  1116在途现金cashintransit  1117约当现金cashequivalents  1118其它现金及约当现金othercashandcashequivalents112短期投资short-terminvestments  1121短期投资-股票short-terminvestments-stock  1122短期投资-短期票券short-terminvestments-short-termnotesandbills  1123短期投资-政府债券short-terminvestments-governmentbonds  1124短期投资-受益凭证short-terminvestments-beneficiarycertificates  1125短期投资-公司债short-terminvestments-corporatebonds  1128短期投资-其它short-terminvestments-other  1129备抵短期投资跌价损失allowanceforreductionofshort-terminvestmenttomarket113应收票据notesreceivable  1131应收票据notesreceivable  1132应收票据贴现discountednotesreceivable  1137应收票据-关系人notesreceivable-relatedparties  1138其它应收票据othernotesreceivable  1139备抵呆帐－应收票据allowanceforuncollec-tibleaccounts-notesreceivable114应收帐款accountsreceivable  1141应收帐款accountsreceivable  1142应收分期帐款installmentaccountsreceivable  1147应收帐款-关系人accountsreceivable-relatedparties  1149备抵呆帐－应收帐款allowanceforuncollec-tibleaccounts-accountsreceivable118其它应收款otherreceivables  1181应收出售远汇款forwardexchangecontractreceivable  1182应收远汇款-外币forwardexchangecontractreceivable-foreigncurrencies  1183买卖远汇折价discountonforwardex-changecontract  1184应收收益earnedrevenuereceivable  1185应收退税款incometaxrefundreceivable  1187其它应收款-关系人otherreceivables-relatedparties  1188其它应收款-其它otherreceivables-other  1189备抵呆帐-其它应收款allowanceforuncollec-tibleaccounts-otherreceivables121~122存货inventories  1211商品存货merchandiseinventory  1212寄销商品consignedgoods  1213在途商品goodsintransit  1219备抵存货跌价损失allowanceforreductionofinventorytomarket  1221制成品finishedgoods  1222寄销制成品consignedfinishedgoods  1223副产品by-products  1224在制品workinprocess  1225委外加工workinprocess-outsourced  1226原料rawmaterials  1227物料supplies  1228在途原物料materialsandsuppliesintransit  1229备抵存货跌价损失allowanceforreductionofinventorytomarket125预付费用prepaidexpenses  1251预付薪资prepaidpayroll  1252预付租金prepaidrents  1253预付保险费prepaidinsurance  1254用品盘存officesupplies  1255预付所得税prepaidincometax  1258其它预付费用otherprepaidexpenses126预付款项prepayments  1261预付货款prepaymentforpurchases  1268其它预付款项otherprepayments128~129其它流动资产othercurrentassets  1281进项税额VATpaid（orinputtax）  1282留抵税额excessVATpaid（oroverpaidVAT）  1283暂付款temporarypayments  1284代付款paymentonbehalfofothers  1285员工借支advancestoemployees  1286存出保证金refundabledeposits  1287受限制存款certificateofdeposit-restricted  1291递延所得税资产deferredincometaxassets  1292递延兑换损失deferredforeignexchangelosses  1293业主（股东）往来owners^（stockholders^）currentaccount  1294同业往来currentaccountwithothers  1298其它流动资产-其它othercurrentassets-other2、基金及长期投资fundsandlong-terminvestments131基金funds  1311偿债基金redemptionfund（orsinkingfund）  1312改良及扩充基金fundforimprovementandexpansion  1313意外损失准备基金contingencyfund  1314退休基金pensionfund  1318其它基金otherfunds132长期投资long-terminvestments  1321长期股权投资long-termequityinvestments  1322长期债券投资long-termbondinvestments  1323长期不动产投资long-termrealestatein-vestments  1324人寿保险现金解约价值cashsurrendervalueoflifeinsurance  1328其它长期投资otherlong-terminvestments  1329备抵长期投资跌价损失allowanceforexcessofcostovermarketvalueoflong-terminvestments3、固定资产property,plant,andequipment141土地land  1411土地land  1418土地-重估增值land-revaluationincrements142土地改良物landimprovements  1421土地改良物landimprovements  1428土地改良物-重估增值landimprovements-revaluationincrements  1429累积折旧-土地改良物accumulateddepreciation-landimprovements143房屋及建物buildings  1431房屋及建物buildings  1438房屋及建物-重估增值buildings-revaluationincrements  1439累积折旧-房屋及建物accumulateddepreciation-buildings144~146机（器）具及设备machineryandequipment  1441机（器）具machinery  1448机（器）具-重估增值machinery-revaluationincrements  1449累积折旧-机（器）具accumulateddepreciation-machinery151租赁资产leasedassets  1511租赁资产leasedassets  1519累积折旧-租赁资产accumulateddepreciation-leasedassets152租赁权益改良leaseholdimprovements  1521租赁权益改良leaseholdimprovements  1529累积折旧-租赁权益改良accumulateddepreciation-leaseholdimprovements156未完工程及预付购置设备款constructioninprogressandprepaymentsforequipment  1561未完工程constructioninprogress  1562预付购置设备款prepaymentforequipment  158杂项固定资产miscellaneousproperty,plant,andequipment  1581杂项固定资产miscellaneousproperty,plant,andequipment  1588杂项固定资产-重估增值miscellaneousproperty,plant,andequipment-revaluationincrements  1589累积折旧-杂项固定资产accumulateddepreciation-miscellaneousproperty,plant,andequipment16递耗资产depletableassets  161递耗资产depletableassets  1611天然资源naturalresources  1618天然资源-重估增值naturalresources-revaluationincrements  1619累积折耗-天然资源accumulateddepletion-naturalresources17无形资产intangibleassets  171商标权trademarks  1711商标权trademarks  172专利权patents  1721专利权patents  173特许权franchise  1731特许权franchise  174著作权copyright  1741著作权copyright  175计算机软件computersoftware  1751计算机软件computersoftwarecost  176商誉goodwill  1761商誉goodwill  177开办费organizationcosts  1771开办费organizationcosts  178其它无形资产otherintangibles  1781递延退休金成本deferredpensioncosts  1782租赁权益改良leaseholdimprovements  1788其它无形资产-其它otherintangibleassets-other18其它资产otherassets  181递延资产deferredassets  1811债券发行成本deferredbondissuancecosts  1812长期预付租金long-termprepaidrent  1813长期预付保险费long-termprepaidinsurance  1814递延所得税资产deferredincometaxassets  1815预付退休金prepaidpensioncost  1818其它递延资产otherdeferredassets  182闲置资产idleassets  1821闲置资产idleassets  184长期应收票据及款项与催收帐款long-termnotes,accountsandoverduereceivables  1841长期应收票据long-termnotesreceivable  1842长期应收帐款long-termaccountsreceivable  1843催收帐款overduereceivables  1847长期应收票据及款项与催收帐款-关系人long-termnotes,accountsandoverduereceivables-relatedparties  1848其它长期应收款项otherlong-termreceivables  1849备抵呆帐-长期应收票据及款项与催收帐款allowanceforuncollectibleaccounts-long-termnotes,accountsandoverduereceivables185出租资产assetsleasedtoothers  1851出租资产assetsleasedtoothers  1858出租资产-重估增值assetsleasedtoothers-incrementalvaluefromrevaluation  1859累积折旧-出租资产accumulateddepreciation-assetsleasedtoothers186存出保证金refundabledeposit  1861存出保证金refundabledeposits  188杂项资产miscellaneousassets  1881受限制存款certificateofdeposit-restricted  1888杂项资产-其它miscellaneousassets-other  二、负债liabilities21~22流动负债currentliabilities  211短期借款short-termborrowings（debt）  2111银行透支bankoverdraft  2112银行借款bankloan  2114短期借款-业主short-termborrowings-owners  2115短期借款-员工short-termborrowings-employees  2117短期借款-关系人short-termborrowings-relatedparties  2118短期借款-其它short-termborrowings-other  212应付短期票券short-termnotesandbillspayable  2121应付商业本票commercialpaperpayable  2122银行承兑汇票bankacceptance  2128其它应付短期票券othershort-termnotesandbillspayable  2129应付短期票券折价discountonshort-termnotesandbillspayable  213应付票据notespayable  2131应付票据notespayable  2137应付票据-关系人notespayable-relatedparties  2138其它应付票据othernotespayable  214应付帐款accountspayable  2141应付帐款accountspayable  2147应付帐款-关系人accountspayable-relatedparties  216应付所得税incometaxespayable  2161应付所得税incometaxpayable  217应付费用accruedexpenses  2171应付薪工accruedpayroll  2172应付租金accruedrentpayable  2173应付利息accruedinterestpayable  2174应付营业税accruedVATpayable  2175应付税捐-其它accruedtaxespayable-other  2178其它应付费用otheraccruedexpensespayable218~219其它应付款otherpayables  2181应付购入远汇款forwardexchangecontractpayable  2182应付远汇款-外币forwardexchangecontractpayable-foreigncurrencies  2183买卖远汇溢价premiumonforwardexchangecontract  2184应付土地房屋款payablesonlandandbuildingpurchased  2185应付设备款Payablesonequipment  2187其它应付款-关系人otherpayables-relatedparties  2191应付股利dividendpayable  2192应付红利bonuspayable  2193应付董监事酬劳compensationpayabletodirectorsandsupervisors  2198其它应付款-其它otherpayables-other226预收款项advancereceipts  2261预收货款salesrevenuereceivedinadvance  2262预收收入revenuereceivedinadvance  2268其它预收款otheradvancereceipts227一年或一营业周期内到期长期负债long-termliabilities-currentportion  2271一年或一营业周期内到期公司债corporatebondspayable-currentportion  2272一年或一营业周期内到期长期借款long-termloanspayable-currentportion  2273一年或一营业周期内到期长期应付票据及款项long-termnotesandaccountspayableduewithinoneyearoroneoperatingcycle  2277一年或一营业周期内到期长期应付票据及款项-关系人long-termnotesandaccountspayablestorelatedparties-currentportion  2278其它一年或一营业周期内到期长期负债otherlong-termlia-bilities-currentportion228~229其它流动负债othercurrentliabilities  2281销项税额VATreceived（oroutputtax）  2283暂收款temporaryreceipts  2284代收款receiptsundercustody  2285估计售后服务/保固负债estimatedwarrantyliabilities  2291递延所得税负债deferredincometaxliabilities  2292递延兑换利益deferredforeignexchangegain  2293业主（股东）往来owners^currentaccount  2294同业往来currentaccountwithothers  2298其它流动负债-其它othercurrentliabilities-others23长期负债long-termliabilities  231应付公司债corporatebondspayable  2311应付公司债corporatebondspayable  2319应付公司债溢（折）价premium（discount）oncorporatebondspayable232长期借款long-termloanspayable  2321长期银行借款long-termloanspayable-bank  2324长期借款-业主long-termloanspayable-owners  2325长期借款-员工long-termloanspayable-employees  2327长期借款-关系人long-termloanspayable-relatedparties  2328长期借款-其它long-termloanspayable-other233长期应付票据及款项long-termnotesandaccountspayable  2331长期应付票据long-termnotespayable  2332长期应付帐款long-termaccountspay-able  2333长期应付租赁负债long-termcapitalleaseliabilities  2337长期应付票据及款项-关系人Long-termnotesandaccountspayable-relatedparties  2338其它长期应付款项otherlong-termpayables234估计应付土地增值税accruedliabilitiesforlandvalueincrementtax  2341估计应付土地增值税estimatedaccruedlandvalueincrementaltaxpay-able235应计退休金负债accruedpensionliabilities  2351应计退休金负债accruedpensionliabilities238其它长期负债otherlong-termliabilities  2388其它长期负债-其它otherlong-termliabilities-other28其它负债otherliabilities  281递延负债deferredliabilities  2811递延收入deferredrevenue  2814递延所得税负债deferredincometaxliabilities  2818其它递延负债otherdeferredliabilities  286存入保证金depositsreceived  2861存入保证金guaranteedepositreceived  288杂项负债miscellaneousliabilities  2888杂项负债-其它miscellaneousliabilities-other  三、业主权益owners^equity31资本capital  311资本（或股本）capital  3111普通股股本capital-commonstock  3112特别股股本capital-preferredstock  3113预收股本capitalcollectedinadvance  3114待分配股票股利stockdividendstobedistributed  3115资本capital32资本公积additionalpaid-incapital  321股票溢价paid-incapitalinexcessofpar  3211普通股股票溢价paid-incapitalinexcessofpar-commonstock  3212特别股股票溢价paid-incapitalinexcessofpar-preferredstock  323资产重估增值准备capitalsurplusfromassetsrevaluation  3231资产重估增值准备capitalsurplusfromassetsrevaluation  324处分资产溢价公积capitalsurplusfromgainondisposalofassets  3241处分资产溢价公积capitalsurplusfromgainondisposalofassets  325合并公积capitalsurplusfrombusinesscombination  3251合并公积capitalsurplusfrombusinesscombination  326受赠公积donatedsurplus  3261受赠公积donatedsurplus  328其它资本公积otheradditionalpaid-incapital  3281权益法长期股权投资资本公积additionalpaid-incapitalfrominvesteeunderequitymethod  3282资本公积-库藏股票交易additionalpaid-incapital-treasurystocktrans-actions33保留盈余（或累积亏损）retainedearnings（accumulateddeficit）  331法定盈余公积legalreserve  3311法定盈余公积legalreserve  332特别盈余公积specialreserve  3321意外损失准备contingencyreserve  3322改良扩充准备improvementandexpansionreserve  3323偿债准备specialreserveforredemptionofliabilities  3328其它特别盈余公积otherspecialreserve  335未分配盈余（或累积亏损）retainedearnings-unappropriated（oraccumulateddeficit）  3351累积盈亏accumulatedprofitorloss  3352前期损益调整priorperiodadjustments  3353本期损益netincomeorlossforcurrentperiod34权益调整equityadjustments  341长期股权投资未实现跌价损失unrealizedlossonmarketvaluedeclineoflong-termequityinvestments  3411长期股权投资未实现跌价损失unrealizedlossonmarketvaluedeclineoflong-termequityinvestments  342累积换算调整数cumulativetranslationadjustment  3421累积换算调整数cumulativetranslationadjustments  343未认列为退休金成本之净损失netlossnotrecognizedaspensioncost  3431未认列为退休金成本之净损失netlossnotrecognizedaspensioncosts35库藏股treasurystock  351库藏股treasurystock  3511库藏股treasurystock36少数股权minorityinterest  361少数股权minorityinterest  3611少数股权minorityinterest四、损益类  4营业收入operatingrevenue41销货收入salesrevenue  411销货收入salesrevenue  4111销货收入salesrevenue  4112分期付款销货收入installmentsalesrevenue  417销货退回salesreturn  4171销货退回salesreturn  419销货折让salesallowances  4191销货折让salesdiscountsandallowances46劳务收入servicerevenue  461劳务收入servicerevenue  4611劳务收入servicerevenue47业务收入agencyrevenue  471业务收入agencyrevenue  4711业务收入agencyrevenue48其它营业收入otheroperatingrevenue  488其它营业收入-其它otheroperatingrevenue  4888其它营业收入-其它otheroperatingrevenue-other5营业成本operatingcosts51销货成本costofgoodssold  511销货成本costofgoodssold  5111销货成本costofgoodssold  5112分期付款销货成本installmentcostofgoodssold  512进货purchases  5121进货purchases  5122进货费用purchaseexpenses  5123进货退出purchasereturns  5124进货折让chargesonpurchasedmerchandise  513进料materialspurchased  5131进料materialpurchased  5132进料费用chargesonpurchasedmaterial  5133进料退出materialpurchasereturns  5134进料折让materialpurchaseallowances  514直接人工directlabor  5141直接人工directlabor  515~518制造费用manufacturingoverhead  5151间接人工indirectlabor  5152租金支出rentexpense,rent  5153文具用品officesupplies（expense）  5154旅费travellingexpense,travel  5155运费shippingexpenses,freight  5156邮电费postage（expenses）  5157修缮费repair（s）andmaintenance（expense）  5158包装费packingexpenses  5161水电瓦斯费utilities（expense）  5162保险费insurance（expense）  5163加工费manufacturingoverhead-outsourced  5166税捐taxes  5168折旧depreciationexpense  5169各项耗竭及摊提variousamortization  5172伙食费meal（expenses）  5173职工福利employeebenefits/welfare  5176训练费training（expense）  5177间接材料indirectmaterials  5188其它制造费用othermanufacturingexpenses56劳务成本制ervicecosts  561劳务成本servicecosts  5611劳务成本servicecosts  56劳务成本制ervicecosts  561劳务成本servicecosts  5611劳务成本servicecosts57业务成本gencycosts  571业务成本agencycosts  5711业务成本agencycosts58其它营业成本otheroperatingcosts  588其它营业成本-其它otheroperatingcosts-other  5888其它营业成本-其它otheroperatingcosts-other6营业费用operatingexpenses61推销费用sellingexpenses  615~618推销费用sellingexpenses  6151薪资支出payrollexpense  6152租金支出rentexpense,rent  6153文具用品officesupplies（expense）  6154旅费travellingexpense,travel  6155运费shippingexpenses,freight  6156邮电费postage（expenses）  6157修缮费repair（s）andmaintenance（expense）  6159广告费advertisementexpense,advertisement  6161水电瓦斯费utilities（expense）  6162保险费insurance（expense）  6164交际费entertainment（expense）  6165捐赠donation（expense）  6166税捐taxes  6167呆帐损失lossonuncollectibleaccounts  6168折旧depreciationexpense  6169各项耗竭及摊提variousamortization  6172伙食费meal（expenses）  6173职工福利employeebenefits/welfare  6175佣金支出commission（expense）  6176训练费training（expense）  6188其它推销费用othersellingexpenses62管理及总务费用general&administrativeexpenses  625~628管理及总务费用general&administrativeexpenses  6251薪资支出payrollexpense  6252租金支出rentexpense,rent  6253文具用品officesupplies  6254旅费travellingexpense,travel  6255运费shippingexpenses,freight  6256邮电费postage（expenses）  6257修缮费repair（s）andmaintenance（expense）  6259广告费advertisementexpense,advertisement  6261水电瓦斯费utilities（expense）  6262保险费insurance（expense）  6264交际费entertainment（expense）  6265捐赠donation（expense）  6266税捐taxes  6267呆帐损失lossonuncollectibleaccounts  6268折旧depreciationexpense  6269各项耗竭及摊提variousamortization  6271外销损失lossonexportsales  6272伙食费meal（expenses）  6273职工福利employeebenefits/welfare  6274研究发展费用researchanddevelopmentexpense  6275佣金支出commission（expense）  6276训练费training（expense）  6278劳务费professionalservicefees  6288其它管理及总务费用othergeneralandadministrativeexpenses63研究发展费用researchanddevelopmentexpenses  635~638研究发展费用researchanddevelopmentexpenses  6351薪资支出payrollexpense  6352租金支出rentexpense,rent  6353文具用品officesupplies  6354旅费travellingexpense,travel  6355运费shippingexpenses,freight  6356邮电费postage（expenses）  6357修缮费repair（s）andmaintenance（expense）  6361水电瓦斯费utilities（expense）  6362保险费insurance（expense）  6364交际费entertainment（expense）  6366税捐taxes  6368折旧depreciationexpense  6369各项耗竭及摊提variousamortization  6372伙食费meal（expenses）  6373职工福利employeebenefits/welfare  6376训练费training（expense）  6378其它研究发展费用otherresearchanddevelopmentexpenses7营业外收入及费用non-operatingrevenueandexpenses,otherincome（expense）71~74营业外收入non-operatingrevenue  711利息收入interestrevenue  7111利息收入interestrevenue/income  712投资收益investmentincome  7121权益法认列之投资收益investmentincomerecognizedunderequitymethod  7122股利收入dividendsincome  7123短期投资市价回升利益gainonmarketpricerecoveryofshort-terminvestment  713兑换利益foreignexchangegain  7131兑换利益foreignexchangegain  714处分投资收益gainondisposalofinvestments  7141处分投资收益gainondisposalofinvestments  715处分资产溢价收入gainondisposalofassets  7151处分资产溢价收入gainondisposalofassets  748其它营业外收入othernon-operatingrevenue  7481捐赠收入donationincome  7482租金收入rentrevenue/income  7483佣金收入commissionrevenue/income  7484出售下脚及废料收入revenuefromsaleofscraps  7485存货盘盈gainonphysicalinventory  7486存货跌价回升利益gainfrompricerecoveryofinventory  7487坏帐转回利益gainonreversalofbaddebts  7488其它营业外收入-其它othernon-operatingrevenue-otheritems  75~78营业外费用non-operatingexpenses  751利息费用interestexpense  7511利息费用interestexpense  752投资损失investmentloss  7521权益法认列之投资损失investmentlossrecog-nizedunderequitymethod  7523短期投资未实现跌价损失unrealizedlossonreductionofshort-terminvestmentstomarket  753兑换损失foreignexchangeloss  7531兑换损失foreignexchangeloss  754处分投资损失lossondisposalofinvestments  7541处分投资损失lossondisposalofinvestments  755处分资产损失lossondisposalofassets  7551处分资产损失lossondisposalofassets  788其它营业外费用othernon-operatingexpenses  7881停工损失lossonworkstoppages  7882灾害损失casualtyloss  7885存货盘损lossonphysicalinventory  7886存货跌价及呆滞损失lossformarketpricedeclineandobsoleteandslow-movinginventories  7888其它营业外费用-其它othernon-operatingexpenses-other8所得税费用（或利益）incometaxexpense（orbenefit）  81所得税费用（或利益）incometaxexpense（orbenefit）  811所得税费用（或利益）incometaxexpense（orbenefit）  8111所得税费用（或利益）incometaxexpense（orbenefit）9非经常营业损益nonrecurringgainorloss91停业部门损益gain（loss）fromdiscontinuedoperations  911停业部门损益-停业前营业损益income（loss）fromoperationsofdiscontinuedsegments  9111停业部门损益-停业前营业损益income（loss）fromoperationsofdiscontinuedsegment  912停业部门损益-处分损益gain（loss）fromdisposalofdiscontinuedsegments  9121停业部门损益-处分损益gain（loss）fromdisposalofdiscontinuedsegment92非常损益extraordinarygainorloss  921非常损益extraordinarygainorloss  9211非常损益extraordinarygainorloss93会计原则变动累积影响数cumulativeeffectofchangesinaccountingprinciples  931会计原则变动累积影响数cumulativeeffectofchangesinaccountingprinciples  9311会计原则变动累积影响数cumulativeeffectofchangesinaccountingprinciples94少数股权净利minorityinterestincome  941少数股权净利minorityinterestincome  9411少数股权净利minorityinterestincome1.accountingisthesystemthatmeasuresbusinessactivities,processesthatinformationintoreports,andcommunicatestheresultstodecision-makers.会计是计量企业经济活动，处理并加工经济信息，并将处理结果与决策者进行交流的信息系统。2.managersofbusinessesandotherusersuseaccountinginformationtosetgoalsfortheirorganizations,toevaluateprogresstowardthosegoals,andtotakecorrectiveactionifnecessary.企业管理者及其他会计信息使用者利用会计信息为企业和团体制定目标，评价为实现目标而付出的努力，并在必要时采取改进措施。3、accountingmaybedividedintotwoparts:financialaccountingandmanagementaccounting.会计可以分为财务会计与管理会计两部分。4、managementaccounting,ormanagerialaccounting,providesinformationmainlytomanagementofafirm,analyzingindividualandspecificproblemsfordecisionmakinginvariousdepartmentsofabusiness.管理会计主要对企业的管理层提供信息，作为企业内部各个部门进行决策的依据。5、incontrast,financialaccountingisrelatedtopreparationofreportsandstatementsforusersbothinsideandoutsideafirm.与管理会计不同，财务会计编制财务报 表 关于同志近三年现实表现材料材料类招标技术评分表图表与交易pdf视力表打印pdf用图表说话 pdf ，既为企业内部使用，又提供给企业外部各界使用。6、accountingmaybedefinedasaprocessofidentifying,measuringandcommunicatingeconomicinformationtopermitinformedjudgementsanddecisionsbyusersofinformation.会计可被定义为一种确认、计量和沟通经济信息的过程，它被用来对用户提供信息，作出判断，进行决策。7、Amongthewiderangeofusersoffinancialaccountingaremanagementofabusiness,investors,creditors,governmentalorganizations,SecuritiesandExchangeCommission,tradeunions,insurancecompanies,financialanalystsandconsultinginstitutionsandsoon.财务会计信息提供给广泛的用户，包括企业的管理层、投资者、债权人、政府机构、证券交易委员会、工会、保险公司、财务分析与咨询机构等。8、therulesthatgovernhowaccountantsmeasure,process,andcommunicatefinancialinformationfallundertheheadingGAAP,whichstandsforgernerallyacceptedaccountingprinciples.指导会计去计量、处理并交流财务信息的 规范 编程规范下载gsp规范下载钢格栅规范下载警徽规范下载建设厅规范下载 ，被称为一般公认会计原则。8、themostbasictoolofaccountingistheaccountingequation,whichpresentstheresourcesofthebusinessandtheclaimtothoseresources.会计最基本的工具就是会计方程式，它反映企业拥有的经济资源及对该资源的求偿权。9、financialreports,oraccountingreports,areendproductofaccountingprocess,givingaconcisereportofprofitabilityandfinancialpositionofanenterpriseandtheyarethefinalproductsoftheaccountingprocess.财务报表又称会计报表，是会计程序的 总结 初级经济法重点总结下载党员个人总结TXt高中句型全总结.doc高中句型全总结.doc理论力学知识点总结pdf 性文件，是准确反映企业财务状况和盈利能力的报告。它们是会计过程的最终结果。10、theprimaryfinancialstatementsarethe（1）balancesheet,（2）incomestatement（3）statementofcashflowsand（4）statementofchangesinfinancialposition.基本的财务报表有：（1）资产负债表；（2）损益表；（3）现金流量表；（4）财务状况变动表。11、thebalancesheetlistsalltheassets,liabilities,andownersequityofanentityasofaspecificdate,usuallytheendofamonthorayear.资产负债表反映企业在某一特定时点，通常是月末或年末的资产、负债及所有者权益。12、theincomestatementpresentsasummaryoftherevenuesandexpensesofanentityforaspecificperiodoftime,suchasamonthorayear.损益表汇总反映企业在某一特定时期内，如一个月或一年的收