会计专业专业术语中英文对照一、会计与会计理论 ounting 决策人DecisionMaker 投资人Investor 股东Shareholder 债权人Creditor ounting ounting ounting ounting ounting ountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation ountingObjectives ountingAssumptions ountingElements ountingPrinciples ountingProcedures 财务报表FinancialStatements 财务分析FinancialAnalysis 会计主体假设Separate-entityAssumption 货币计量假设Unit-of-measureAssumption 持续经营假设Continuity(Going-concern)Assumption 会计分期假设Time-periodAssumption 资产Asset 负债Liability 业主权益Owner'sEquity 收入Revenue 费用Expense e 亏损Loss 历史成本原则CostPrinciple 收入实现原则RevenuePrinciple 配比原则MatchingPrinciple 全面披露原则Full-disclosure(Reporting)Principle 客观性原则ObjectivePrinciple 一致性原则ConsistentPrinciple parabilityPrinciple 重大性原则MaterialityPrinciple 稳健性原则ConservatismPrinciple rualBasis 现金收付制CashBasis 财务报告FinancialReport 流动资产Currentassets 流动负债CurrentLiabilities 长期负债Long-termLiabilities 投入资本ContributedCapital 留存收益RetainedEarning二、会计循环 ountingProcedure/Cycle ountinginformationSystem Ledger ount 会计分录Journalentry 原始凭证SourceDocument 日记帐Journal 总分类帐GeneralLedger 明细分类帐SubsidiaryLedger 试算平衡TrialBalance 现金收款日记帐Cashreceiptjournal 现金付款日记帐Cashdisbursementsjour
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