6.Accounting Profit
　　會(huì)計(jì)利潤，會(huì)計(jì)損益
　　Revenue less all expenses included in the entity’s income statement.
　　實(shí)體的損益表中營收減去全部支出。
　　7.Accounting Standards
　　會(huì)計(jì)準(zhǔn)則
　　Principles and procedures to be followed by accountants as formulated by an authoritative body. (Also called Accounting Principles.)
　　會(huì)計(jì)人員須遵循的、由權(quán)威機(jī)構(gòu)制定的各項(xiàng)原則和程序。（又稱會(huì)計(jì)原則。）
　　8.Accounting System
　　會(huì)計(jì)制度
　　Methods, procedures, and standards followed in accumulating, classifying, recording and reporting business events and transactions.
　　在累計(jì)、分類、記錄和報(bào)告業(yè)務(wù)事項(xiàng)和交易中遵循的方法、程序和標(biāo)準(zhǔn)。
　　9.Accounts Receivable
　　應(yīng)收賬款
　　Monies due to an entity from customers who have bought merchandise or received services on account.  以賒賬方式購得商品或獲得服務(wù)的客戶應(yīng)付給某實(shí)體的賬款。
　　10.Accounts Receivable Turnover
　　應(yīng)收賬款周轉(zhuǎn)率
　　A financial ratio used to measure asset utilization and a company’s ability to collect cash from credit sales to its customers.
　　用于度量資產(chǎn)利用狀況以及公司在催收客戶賒銷款方面能力的財(cái)務(wù)比率。

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