【正文】 ng，IUSM 國(guó)際測(cè)量師聯(lián)合會(huì)Federation Internationale des Geometres，F(xiàn)IG（法語(yǔ)） 國(guó)際大地測(cè)量學(xué)與地球物理學(xué)International Union of Geodesy and Geophysics，IUGG 國(guó)際大地測(cè)量學(xué)協(xié)會(huì)International Association of Geodesy 國(guó)際攝影測(cè)量與遙感學(xué)會(huì) International Society forPhotogrammetry and Remote Sensing，ISPRS 國(guó)際地圖學(xué)協(xié)會(huì)International Cartographic Association， Hydrography Organization, IHO第四篇：財(cái)務(wù)會(huì)計(jì)名詞中英文對(duì)照財(cái)會(huì)名詞漢英對(duì)照表（1）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。廣州金連碩貨架公司網(wǎng)址：第三篇：測(cè)量學(xué)名詞中英文對(duì)照測(cè)繪學(xué)名詞(中英對(duì)照) 測(cè)繪學(xué) surveying and mapping, SM 中華人民共和國(guó)測(cè)繪法 Law of Surveying and Mapping of the People39。s equity投入資本 Contributed capital繳入資本 Paidin capital股本 Capital stock 資本公積 Capital surplus留存收益 Retained earnings核定股本 Authorized capital stock實(shí)收資本 Issued capital stock發(fā)行在外股本 Outstanding capital stock庫(kù)藏股 Treasury stock普通股 Common stock優(yōu)先股 Preferred stock 累積優(yōu)先股 Cumulative preferred stock非累積優(yōu)先股 Noncumulative preferred stock 完全參加優(yōu)先股 Fully participating preferred stock 部分參加優(yōu)先股 Partially participating preferred stock 非部分參加優(yōu)先股 Nonpartially participating preferred stock 現(xiàn)金發(fā)行 Issuance for cash非現(xiàn)金發(fā)行 Issuance for noncash consideration 股票的合并發(fā)行 Lumpsum sales of stock發(fā)行成本 Issuance cost 成本法 Cost method面值法 Par value method捐贈(zèng)資本 Donated capital盈余分配 Distribution of earnings股利 Dividend股利政策 Dividend policy 宣布日 Date of declaration股權(quán)登記日 Date of record除息日 Exdividend date 股利支付日 Date of payment現(xiàn)金股利 Cash dividend股票股利 Stock dividend撥款 appropriation（11）財(cái)務(wù)報(bào)表財(cái)務(wù)報(bào)表 Financial Statement資產(chǎn)負(fù)債表Balance Sheet收益表 Ine Statement賬戶(hù)式 Account Form報(bào)告式 Report Form編制（報(bào)表）Prepare 工作底稿 Worksheet多步式 Multistep單步式Singlestep（12）財(cái)務(wù)狀況變動(dòng)表財(cái)務(wù)狀況變動(dòng)表中的現(xiàn)金基礎(chǔ) Basis（現(xiàn)金流量表）財(cái)務(wù)狀況變動(dòng)表中的營(yíng)運(yùn)資金基礎(chǔ) Capital Basis（資金來(lái)源與運(yùn)用表）營(yíng)運(yùn)資金 Working Capital全部資源概念 Allresources concept 直接交換業(yè)務(wù) Direct exchanges正常營(yíng)業(yè)活動(dòng) Normal operating activities 財(cái)務(wù)活動(dòng) Financing activities投資活動(dòng) Investing activities（13）財(cái)務(wù)報(bào)表分析財(cái)務(wù)報(bào)表分析 Analysis of financial statements比較財(cái)務(wù)報(bào)表 Comparative financial statements 趨勢(shì)百分比 Trend percentage比率 Ratios普通股每股收益 Earnings per share of mon stock股利收益率 Dividend yield ratio價(jià)益比 Priceearnings ratio普通股每股賬面價(jià)值 Book value per share of mon stock 資本報(bào)酬率 Return on investment總資產(chǎn)報(bào)酬率 Return on total asset 債券收益率 Yield rate on bonds已獲利息倍數(shù) Number of times interest earned 債券比率 Debt ratio優(yōu)先股收益率 Yield rate on preferred stock營(yíng)運(yùn)資本 Working Capital周轉(zhuǎn) Turnover存貨周轉(zhuǎn)率 Inventory turnover 應(yīng)收賬款周轉(zhuǎn)率 Accounts receivable turnover流動(dòng)比率 Current ratio速動(dòng)比率 Quick ratio 酸性試驗(yàn)比率 Acid test ratio（14）合并財(cái)務(wù)報(bào)表合并財(cái)務(wù)報(bào)表 Consolidated financial statements吸收合并 Merger創(chuàng)立合并 Consolidationompany附屬公司 Subsidiary panyrest 權(quán)益聯(lián)營(yíng)合并 Pooling of interestby purchase 權(quán)益法 Equity methodd控股公司 Parent c少數(shù)股權(quán) Minority inte購(gòu)買(mǎi)合并 Combination成本法 Cost metho第五篇：心理學(xué)名詞中英文對(duì)照（推薦）教育碩士備考之心理學(xué)名詞中英文對(duì)照感覺(jué)記憶（SM）—sensory memory短期記憶（STM）—shortterm （LTM）—longterm memory復(fù)誦rehearsal預(yù)示(激發(fā))priming童年失憶癥childhoodamnesia 視覺(jué)編碼（表征）visual code(representation)聽(tīng)覺(jué)編碼—acoustic code運(yùn)作記憶working memory語(yǔ)意性知識(shí)—semantic knowledge 記憶掃瞄程序—memory scanning procedure竭盡式掃瞄程序exhaustive —selfterminated scanning程序性知識(shí)—procedural knowledge 命題（陳述）性知識(shí)propositional（declarative）knowledge情節(jié)（軼事）性知識(shí)—episodic —depth of processing 精致化處理—elaboration登錄特殊性—coding specificity 記憶術(shù)—mnemonic位置記憶法—method of loci字鉤法—peg word（線(xiàn)）探索（測(cè)）(激發(fā))字—prime 關(guān)鍵詞key word命題思考propositional thought心像思考imaginal thought行動(dòng)思考motoric thought概念concept原型prototype屬性property特征feature范例策略exemplar strategy語(yǔ)言相對(duì)性（假說(shuō)）—linguistic relativity (字詞的)外延與內(nèi)涵意義—denotative amp。 latern content心理活動(dòng)性psychoactive冥想meditation抗藥性tolerance戒斷withdrawal 感覺(jué)剝奪sensory deprivation物質(zhì)濫用substance abuse成癮physical 戒斷癥狀withdrawal symptom興奮劑stimulant幻覺(jué)（迷幻）劑hallucinogen鎮(zhèn)定劑sedative﹐抑制劑—depressant酒精中毒引起譫妄—delirium tremens 麻醉劑narcotic催眠h(yuǎn)ypnosis催眠后暗示posthypnotic suggestion催眠后失憶 posthypnotic amnesia 超心理學(xué)parapsychology超感知覺(jué)extrasensory perception ESP 心電感應(yīng)telepathy超感視clairvoyance 預(yù)知precognition 心理動(dòng)力—psycokinesis PK受納器receptor絕對(duì)閾absolute threshold差異閾difference threshold恰辨差JND韋伯律Weber39。 implicitmemory記憶廣度memory span組集chunk序列位置效應(yīng)serial position effect起始效應(yīng)primacy effect 新近效應(yīng)recency effect凝固理論—consolidation心(情)境依賴(lài)學(xué)習(xí)statedependent —nonsense syllable 順向干擾proactive interference逆向干擾retroactive interference 閃光燈記憶flashbulb memory動(dòng)機(jī)性遺忘motivated forgetting 器質(zhì)性失憶癥—organic amnesia阿茲海默癥Alzheimer“s disease近事（順向）失憶癥—anterograde amnesia舊事（逆向）失憶—retrograde —korsakoff”s syndrome