會計專業(yè)英語詞匯(已修改)
2025-04-15 23:24 本頁面
【正文】 . . . . .一．會計與環(huán)境Accounting period會計期Accounting process 會計程序Accounting 會計，會計學(xué)Accrual basis 權(quán)責(zé)發(fā)生制Annual report 年度報告Audit 審計Auditing 審計，審計學(xué) Balance sheet 資產(chǎn)負(fù)債表Budgeting 預(yù)算Cash and cash equivalents 現(xiàn)金及現(xiàn)金等價物Cash basis 現(xiàn)金收付制Cash flow statement 現(xiàn)金流量表Certified public accountant 注冊會計師Corporation 公司Cost accounting 成本會計Economic entity 經(jīng)濟實力Financial accounting 財務(wù)會計Forecast 預(yù)測General purpose financial statements 通用財務(wù)報表Generally accepted accounting principles 一般公認(rèn)會計準(zhǔn)則Going concern 持續(xù)經(jīng)營Ine statement 利潤表Internal auditing 內(nèi)部審計International Accounting Standard Board 國際會計準(zhǔn)則理事會Managerial（management） accounting 管理會計(monetary) unit of measurement 貨幣計量Notforprofits 非營利組織Partnership 合伙Performance 業(yè)績Prospectus 招股說明書Sole proprietorship 獨資企業(yè)Stewardship（accountability） of management 管理當(dāng)局的受托責(zé)任二．會計概念與原則Asset 資產(chǎn)Balance between benefit and cost 權(quán)衡成本效益parability可比性pleteness完整性confirmatory role 確證作用Current cost現(xiàn)行成本Equity 權(quán)益Expense 費用Faithful representation 如實反映Framework for the Preparation and Presentation of Financial Statements編報財務(wù)報表的框架Gain 利得Historical cost 歷史成本Ine 收益Ine tax 所得稅Inventory 存貨Liability 負(fù)債Loss 損失Lower of cost and net realizable value成本與可變現(xiàn)凈值孰低法Materiality 重要性Neutrality 中立性Nonmonetary assets 非貨幣性資產(chǎn)Predictive role 預(yù)測作用Present value 現(xiàn)值Prudence (conservatism,)謹(jǐn)慎Realizable (settlement) value 可變現(xiàn)價值Receivable 應(yīng)收帳款Reliability 可靠性Revenue 收入Segment 企業(yè)分部Substance over form 實質(zhì)重于形式Timeliness 及時性Understandability 可理解性三．財務(wù)報表Account form 賬戶式Account payable 應(yīng)付賬款A(yù)ccrued liability 應(yīng)計負(fù)債Administrative expense 管理費用Amortization 攤銷Availableforsale security 可供出售證券Bond 債券Borrowing 借款Comprehensive ine 綜合收益Cost of sales 銷售成本Current asset 流動資產(chǎn)Current item 流動性項目Current liability 流動負(fù)債(capital) reserve （資本）公積Depreciation 折舊Direct method 直接法Discontinued operation 終止?fàn)I業(yè)Dis
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