財(cái)務(wù)專業(yè)術(shù)語(中英對(duì)照)

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1、目錄一、會(huì)計(jì)與會(huì)計(jì)理論二、會(huì)計(jì)循環(huán)三、現(xiàn)金與應(yīng)收賬款四、存貨五、長期投資六、固定資產(chǎn)七、無形資產(chǎn)八、流動(dòng)負(fù)債九、長期負(fù)債十、業(yè)主權(quán)益十一、財(cái)務(wù)報(bào)表十二、財(cái)務(wù)狀況變動(dòng)表十三、財(cái)務(wù)報(bào)表分析十四、合并財(cái)務(wù)報(bào)表十五、物價(jià)變動(dòng)中的會(huì)計(jì)計(jì)量一、會(huì)計(jì)與會(huì)計(jì)理論會(huì)計(jì)accounting決策人DecisionMaker投資人Investor股東Shareholder債權(quán)人Creditor財(cái)務(wù)會(huì)計(jì)FinancialAccounting管理會(huì)計(jì)ManagementAccounting成本會(huì)計(jì)CostAccounting私業(yè)會(huì)計(jì)P

2、rivateAccounting公眾會(huì)計(jì)PublicAccounting注冊(cè)會(huì)計(jì)師CPACertifiedPublicAccountant國際會(huì)計(jì)準(zhǔn)則委員會(huì)IASC美國注冊(cè)會(huì)計(jì)師協(xié)會(huì)AICPA財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)FASB管理會(huì)計(jì)協(xié)會(huì)IMA美國會(huì)計(jì)學(xué)會(huì)AAA稅務(wù)稽核署IRS獨(dú)資企業(yè)Proprietorship合伙人企業(yè)PartnershipYibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonce

3、integration,andcitytracktrafficalsoisYibinCityCityintegratedtracktrafficsystemintheofpart,foraccurategraspcitytracktrafficresearchofobject公司Corporation會(huì)計(jì)目標(biāo)AccountingObjectives會(huì)計(jì)假設(shè)AccountingAssumptions會(huì)計(jì)要素AccountingElements會(huì)計(jì)原則AccountingPrinciples會(huì)計(jì)實(shí)務(wù)過程Acco

4、untingProcedures財(cái)務(wù)報(bào)表FinancialStatements財(cái)務(wù)分析FinancialAnalysis會(huì)計(jì)主體假設(shè)Separate-entityAssumption貨幣計(jì)量假設(shè)Unit-of-measureAssumption持續(xù)經(jīng)營假設(shè)Continuity(Going-concern)Assumption會(huì)計(jì)分期假設(shè)Time-periodAssumption資產(chǎn)Asset負(fù)債Liability業(yè)主權(quán)益Owner'sEquity收入Revenue費(fèi)用Expense收益Income虧損Los

5、s歷史成本原則CostPrinciple收入實(shí)現(xiàn)原則RevenuePrinciple配比原則MatchingPrinciple全面披露原則Full-disclosure(Reporting)Principle客觀性原則ObjectivePrinciple一致性原則ConsistentPrinciple可比性原則ComparabilityPrinciple重大性原則MaterialityPrinciple穩(wěn)健性原則ConservatismPrinciple權(quán)責(zé)發(fā)生制AccrualBasis現(xiàn)金收付制CashB

6、asis財(cái)務(wù)報(bào)告FinancialReport流動(dòng)資產(chǎn)Currentassets流動(dòng)負(fù)債CurrentLiabilities長期負(fù)債Long-termLiabilities投入資本ContributedCapital留存收益RetainedEarningYibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegration,andcitytracktrafficalsoisYibin

7、CityCityintegratedtracktrafficsystemintheofpart,foraccurategraspcitytracktrafficresearchofobject二、會(huì)計(jì)循環(huán)會(huì)計(jì)循環(huán)AccountingProcedure/Cycle會(huì)計(jì)信息系統(tǒng)AccountinginformationSystem賬戶Ledger會(huì)計(jì)科目Account會(huì)計(jì)分錄Journalentry原始憑證SourceDocument日記賬Journal總分類賬GeneralLedger明細(xì)分類賬Subsidi

8、aryLedger試算平衡TrialBalance現(xiàn)金收款日記賬Cashreceiptjournal現(xiàn)金付款日記賬Cashdisbursementsjournal銷售日記賬SalesJournal購貨日記賬PurchaseJournal普通日記賬GeneralJournal工作底稿Worksheet調(diào)整分錄Adjustingentries結(jié)賬Closingentries三、現(xiàn)金與應(yīng)收賬款現(xiàn)金Cash銀行存款Cas