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會(huì)計(jì)與會(huì)計(jì)理論相關(guān)詞匯

時(shí)間:2017-09-17 11:13:36 職業(yè)英語 我要投稿

會(huì)計(jì)與會(huì)計(jì)理論相關(guān)詞匯

  引導(dǎo)語:下面是小編整理的.關(guān)于會(huì)計(jì)這個(gè)職業(yè)的英語詞匯,小編發(fā)現(xiàn)很多職業(yè)英語詞匯都很生僻,看了中文之后就覺得原來是這個(gè)職業(yè)啊!下面小編就帶大家一起看看吧。

會(huì)計(jì)與會(huì)計(jì)理論相關(guān)詞匯

  會(huì)計(jì) accounting

  決策人 Decision Maker

  投資人 Investor

  股東 Shareholder

  債權(quán)人 Creditor

  財(cái)務(wù)會(huì)計(jì) Financial Accounting

  管理會(huì)計(jì) Management Accounting

  成本會(huì)計(jì) Cost Accounting

  私業(yè)會(huì)計(jì) Private Accounting

  公眾會(huì)計(jì) Public Accounting

  注冊(cè)會(huì)計(jì)師 CPA Certified Public Accountant

  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) Partnership

  公司 Corporation

  會(huì)計(jì)目標(biāo) Accounting Objectives

  會(huì)計(jì)假設(shè) Accounting Assumptions

  會(huì)計(jì)要素 Accounting Elements

  會(huì)計(jì)原則 Accounting Principles

  會(huì)計(jì)實(shí)務(wù)過程 Accounting Procedures

  財(cái)務(wù)報(bào)表 Financial Statements

  財(cái)務(wù)分析Financial Analysis

  會(huì)計(jì)主體假設(shè) Separate-entity Assumption

  貨幣計(jì)量假設(shè) Unit-of-measure Assumption

  持續(xù)經(jīng)營假設(shè) Continuity(Going-concern) Assumption

  會(huì)計(jì)分期假設(shè) Time-period Assumption

  資產(chǎn) Asset

  負(fù)債 Liability

  業(yè)主權(quán)益 Owner's Equity

  收入 Revenue

  費(fèi)用 Expense

  收益 Income

  虧損 Loss

  歷史成本原則 Cost Principle

  收入實(shí)現(xiàn)原則 Revenue Principle

  配比原則 Matching Principle

  全面披露原則 Full-disclosure (Reporting) Principle

  客觀性原則 Objective Principle

  一致性原則 Consistent Principle

  可比性原則 Comparability Principle

  重大性原則 Materiality Principle

  穩(wěn)健性原則 Conservatism Principle

  權(quán)責(zé)發(fā)生制 Accrual Basis

  現(xiàn)金收付制 Cash Basis

  財(cái)務(wù)報(bào)告 Financial Report

  流動(dòng)資產(chǎn) Current assets

  流動(dòng)負(fù)債 Current Liabilities

  長期負(fù)債 Long-term Liabilities

  投入資本 Contributed Capital

  留存收益 Retained Earning

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