【文章內(nèi)容簡介】 息系統(tǒng)land base information system 大地控制數(shù)據(jù)庫geodetic data base 重力數(shù)據(jù)庫gravimetric data base 地形數(shù)據(jù)庫topographic data base 地理信息系統(tǒng)geographical information system，GIS 地圖數(shù)據(jù)庫map data base 地圖數(shù)據(jù)庫管理系統(tǒng) cartographic data base management 地名數(shù)據(jù)庫placename data base 地籍信息系統(tǒng)cadastral information system 土地信息系統(tǒng)land information system，LIS 制圖專家系統(tǒng)cartographic expert system 海洋測繪hydrographic surveying and charting 測繪儀器instrument of surveying and mapping 大地測量儀器geodetic instrument 測距儀distance measuring instrument，rangefinder 重力儀gravimeter 定位系統(tǒng)positioning system 攝影測量儀器photogrammetric instrument 立體測圖儀stereoplotter 數(shù)字?jǐn)z影測量工作站 digital photogrammetric station 全數(shù)字化自測圖系統(tǒng) full digital automatic mapping 圖形輸入設(shè)備graphic input unit 圖形輸出設(shè)備graphic output unit 中國測繪學(xué)會Chinese Society of Surveying and Mapping， 國際測繪聯(lián)合會International Union of Surveying and Mapping，IUSM 國際測量師聯(lián)合會Federation Internationale des Geometres，F(xiàn)IG（法語） 國際大地測量學(xué)與地球物理學(xué)International Union of Geodesy and Geophysics，IUGG 國際大地測量學(xué)協(xié)會International Association of Geodesy 國際攝影測量與遙感學(xué)會 International Society forPhotogrammetry and Remote Sensing，ISPRS 國際地圖學(xué)協(xié)會International Cartographic Association， Hydrography Organization, IHO第五篇：財(cái)務(wù)會計(jì)名詞中英文對照財(cái)會名詞漢英對照表（1）會計(jì)與會計(jì)理論會計(jì)accounting決策人 Decision Maker投資人 Investor股東 Shareholder債權(quán)人 Creditor財(cái)務(wù)會計(jì) Financial Accounting管理會計(jì) Management Accounting成本會計(jì) Cost Accounting私業(yè)會計(jì) Private Accounting公眾會計(jì) Public Accounting 注冊會計(jì)師 CPA Certified Public Accountant國際會計(jì)準(zhǔn)則委員會 IASC美國注冊會計(jì)師協(xié)會 AICPA財(cái)務(wù)會計(jì)準(zhǔn)則委員會 FASB管理會計(jì)協(xié)會 IMA 美國會計(jì)學(xué)會 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會計(jì)目標(biāo) Accounting Objectives會計(jì)假設(shè) Accounting Assumptions 會計(jì)要素 Accounting Elements會計(jì)原則 Accounting Principles會計(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)營假設(shè) Continuity(Goingconcern)Assumption 會計(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長期負(fù)債 Longterm Liabilities 投入資本 Contributed Capital留存收益 Retained Earning（2）會計(jì)循環(huán)會計(jì)循環(huán)Accounting Procedure/Cycle會計(jì)信息系統(tǒng) Accounting information System 賬戶 Ledger會計(jì)科目 Account會計(jì)分錄Journal entry原始憑證 Source Document日記賬 Journal總分類賬 General Ledger明細(xì)分類賬 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銷售日記賬 Sales Journal購貨日記賬 Purchase Journal普通日記賬 General Journal工作底稿 Worksheet 調(diào)整分錄 Adjusting entries結(jié)賬 Closing entries（3）現(xiàn)金與應(yīng)收賬款現(xiàn)金 Cash銀行存款Cash in bank庫存現(xiàn)金 Cash in hand流動(dòng)資產(chǎn) Current assets償債基金 Sinking fund定額備用金 Imprest petty cash支票 Check(cheque)銀行對賬單 Bank statement銀行存款調(diào)節(jié)表 Bank reconciliation statement 在途存款 Outstanding deposit在途支票 Outstanding check 應(yīng)付憑單