財(cái)務(wù)術(shù)語(yǔ)中英文對(duì)照大全(已修改)
2025-08-15 06:52 本頁(yè)面
【正文】 專(zhuān)業(yè)資料分享 快速注冊(cè) 財(cái)務(wù)術(shù)語(yǔ)中英文對(duì)照大全，財(cái)務(wù)人必備！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(zhǎng)期投資六、固定資產(chǎn)七、無(wú)形資產(chǎn)八、流動(dòng)負(fù)債九、長(zhǎng)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 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(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì) IASC美國(guó)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(guó)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(guò)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) Separateentity Assumption貨幣計(jì)量假設(shè) Unitofmeasure Assumption持續(xù)經(jīng)營(yíng)假設(shè) Continuity(Goingconcern) Assumption會(huì)計(jì)分期假設(shè) Timeperiod Assumption資產(chǎn) Asset負(fù)債 Liability業(yè)主權(quán)益 Owner39。s Equity收入 Revenue費(fèi)用 Expense收益 Ine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 Fulldisclosure (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(zhǎng)期負(fù)債 Longterm Liabilities投入資本 Contributed Capital留存收益 Retained Earning二、會(huì)計(jì)循環(huán)會(huì)計(jì)循環(huán) Accounting Procedure/Cycle會(huì)計(jì)信息系統(tǒng) Accounting information System賬戶(hù) Ledger會(huì)計(jì)科目 Account會(huì)計(jì)分錄 Journal entry原始憑證 Source Document日記賬 Journal總分類(lèi)賬 General Ledger明細(xì)分類(lèi)賬 Subsidiary Ledger試算平衡 Trial Balance現(xiàn)金收款日記賬 Cash receipt journal現(xiàn)金付款日記賬 Cash disbursements journal銷(xiāo)售日記賬 Sales Journal購(gòu)貨日記賬 Purchase Journal普通日記賬 General
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