原发布者:qym1228
account账户accountpayable应付账款annualreport年度报告assets资产audit审计auditor’sopinion审计意见书balancesheet资产负债表balancesheetequation资产负债表等式capital资本capitalstockcertificate股本证明书certifiedpublicaccountant(CPA)注册会计师commonstock普通股compoundentry复合分录corporation公司creditor债权人debtor债务人entity主体（会计主体）financialaccounting财务会计GAAP一般公认会计原则generallyacceptedaccountingprinciples一般公认会计原则independentopinion独立意见书inventory存货liabilities负债limitedliability有限责任managementaccounting管理会计notespayable应付票据openaccount①未清账；②赊账，指赊购和记账交易owners’equity所有者权益paid-incapital投入资本（缴入股本）paid-incapitalinexcessofparvalue超面值缴入股本partnership合伙企业parvalue票面价值privatelyaccounting企业会计privatelyowned私有公司publicaccounting公共会计publiclyowned国有企业reliability可靠性shareholders’equity股东权益soleproprietorship独资企业statedvalue股本statementoffinancialcondition财务状况表statementoffinancialposition财务状况表stockcertificate股票凭证stockholders’equity股东权益transac