投资会计术语解释

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 帐户主营业务收入 Sales折扣与折让 Sales discount and allowance产品销售收入净额 NET SALES主营业务成本 Cost of sales主营业务税金及附加 Sales tax主营业务利润 GROSS PROFIT其他业务利润 Other operating profit营业费用 Operating expenses管理费用 General and administrative expenses财务费用 Financial expenses存货跌价损失 Loss on obsolete stocks营业利润 OPERATING INCOME投资收益 Investment income补贴收入 Subsidy income营业外收入 Non-operating income营业外支出 Non-operating expenses以前年度损益调整 Prior year’’s adjustment利润总额 INCOME FOR THE YEAR所得税 Income tax本年净利润 NET INCOME FOR THE YEAR文章引用自：

投资有广义和狭义之分，广义的投资包括对外的各项权益性投资、债权性投资、房地产投资，还包括对内的存货投资、固定资产投资、无形资产投资等；狭义的投资一般仅指企业对外的权益性投资、债权性投资、房地产投资等。会计核算中的投资，一般是指狭义的投资。所以，投资是指企业为通过分配来增加财富，或为谋求其他利益，而将资产让渡给其他单位所获得的另一项资产。