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1、AccountingEnglish學(xué)習(xí)會(huì)計(jì)英語，詞匯是基礎(chǔ)。以下是一些經(jīng)常用到的詞匯。第一篇（詞匯篇上——結(jié)構(gòu)篇）第一部分：基礎(chǔ)的會(huì)計(jì)詞匯CPA（CertifiedPublicAccountant）注冊會(huì)計(jì)師AICPA（AmericanInstituteOfCPA）美國注冊會(huì)計(jì)師CICPA（ChineseInstituteOfCPA）中國注冊會(huì)計(jì)師ACCA（theAssociationofCharteredCertifiedAccountants）特許公認(rèn)會(huì)計(jì)師協(xié)會(huì)“四大”指的是世界四大會(huì)計(jì)師事務(wù)
2、所，分別為普華永道（PriceWaterhouseCoopers,PwC）畢馬威（KPMG）德勤（DeloitteToucheTohmatsu，DTT）安永（Ernst&Young，E&Y）ManagementAccountants管理會(huì)計(jì)師?????TheInstituteofManagementAccountants（美國管理會(huì)計(jì)師協(xié)會(huì)，IMA）?CertifiedManagementAccountant（美國注冊管理會(huì)計(jì)師，CMA）Controller總會(huì)計(jì)師，會(huì)計(jì)主管CFO（ChiefFi
3、nancialOfficer）財(cái)務(wù)總監(jiān)，首席財(cái)務(wù)官Financialposition財(cái)務(wù)狀況Resultofoperation經(jīng)營成果Cashflow現(xiàn)金流Incometaxreturns納稅申報(bào)Prepareincometaxreturns編制納稅申報(bào)Auditv.審計(jì)Controller總會(huì)計(jì)師，會(huì)計(jì)主管Treasurer財(cái)務(wù)主管CFO(ChiefFinancialOfficer)首席財(cái)務(wù)官Financialstatement財(cái)務(wù)報(bào)表（Statement：結(jié)算單，報(bào)表）Internalcont
4、rol內(nèi)部控制Internalauditing內(nèi)部審計(jì)Bookkeeping簿記Professionalethics職業(yè)道德Transaction交易，事務(wù)Conceptualframeworkoffinancialaccounting財(cái)務(wù)會(huì)計(jì)概念框架Objectivesoffinancialreportingbybusinessenterprise企業(yè)編制財(cái)務(wù)報(bào)告的目標(biāo)Qualitativecharacteristicsofaccountinginformation會(huì)計(jì)信息的質(zhì)量特征Basica
5、ssumptionsofaccounting會(huì)計(jì)的基本假設(shè)Basicprinciplesofaccounting會(huì)計(jì)的基本原則Prescribev.規(guī)定，開處方Coherentsystem協(xié)調(diào)一致的系統(tǒng)Interrelatedobjectives相互聯(lián)系的目標(biāo)Fundamental基本原理，基本原則Consistentstandards一致的標(biāo)準(zhǔn)Newandemergingpracticalproblems新的和突出的問題Securities有價(jià)證券SecuritiesandExchangeCom
6、mission(SEC)美國證券交易委員會(huì)Acquiescev.默許Stock股票StatementofFinancialAccountingConcepts(SFAC)美國財(cái)務(wù)會(huì)計(jì)概念公告StatementofFinancialAccountingStandards(SFASs)美國財(cái)務(wù)會(huì)計(jì)準(zhǔn)則公告InterpretationoftheSFASs美國財(cái)務(wù)會(huì)計(jì)準(zhǔn)則公告解釋Facilitatev.促進(jìn)，幫助Evenhanded公平的Allocatev.分配Scarceresource稀有資源Adop
7、tv.采取Constraints制約因素Hierarchy等級制度Pervasive普遍的Threshold門檻，起點(diǎn)，開端Criterion評判的標(biāo)準(zhǔn)，尺度Decision-making有關(guān)決策制定的Sequence順序Accountingprocedure會(huì)計(jì)程序Intervaln.間隔、間距、幕間休息第二部分：專業(yè)的會(huì)計(jì)詞匯Entry分錄MakeanaccountingentryClosingentry結(jié)賬分錄Contraentry抵消分錄（contran.相反，對立面）Adjustinge
8、ntry調(diào)整分錄Entryprice入賬價(jià)值Entrydocument記賬憑證Journalizev.登記日記賬Journaln.日記賬，序時(shí)賬Journalentry日記賬分錄Cashjournal現(xiàn)金日記賬Postv.過賬Postingistheprocessthatdebitsandcreditsaretransferredfromthejournaltotheledgeraccounts.
Ledgeraccountsn.分類賬Accountn.賬戶Trialbalance
