常用財(cái)務(wù)術(shù)語(yǔ)中英文對(duì)照(參考版)
2024-11-06 07:05本頁(yè)面
【正文】 1 常用財(cái)務(wù)術(shù)語(yǔ)中英文對(duì)照 來(lái)源：根據(jù)百度文庫(kù)提供資料整理 一、會(huì)計(jì)與會(huì)計(jì)理論 中 文 英 文 會(huì)計(jì) 決策人 投資人 股東 債權(quán)人 財(cái)務(wù)會(huì)計(jì) 管理會(huì)計(jì) 成本會(huì)計(jì) 私業(yè)會(huì)計(jì) 公眾會(huì)計(jì) 注冊(cè)會(huì)計(jì)師 國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì) 國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì) 美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì) 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì) 美國(guó)管理會(huì)計(jì)師協(xié)會(huì) 美國(guó)會(huì)計(jì)學(xué)會(huì) 美國(guó)國(guó)內(nèi)收入署 獨(dú)資企業(yè) 合伙企業(yè) 股份有限公司 有限責(zé)任公司 會(huì)計(jì)目標(biāo) 會(huì)計(jì)假設(shè) Accounting Decision Maker Investor Shareholder Creditor Financial Accounting Management Accounting Cost Accounting Private Accounting Public Accounting Certified Public Accountant ( CPA ) International Accounting Standards Committee ( IASC ) International Accounting Standards Board ( IASB ) American Institute of CPA s ( AICPA ) Financial Accounting Standards Board ( FASB ) Institute of Management Accountants ( IMA ) American Accounting Association ( AAA ) Internal Revenue Service ( IRS ) Proprietorship Partnership Corporation ( Corp. ) Limited Liability Company ( CO., Ltd ) Accounting Objectives Accounting Assumptions 2 會(huì)計(jì)要素 會(huì)計(jì)原則 會(huì)計(jì)實(shí)務(wù)過(guò)程 財(cái)務(wù)報(bào)告 財(cái)務(wù)報(bào)表 資產(chǎn)負(fù)債表 利潤(rùn)表 現(xiàn)金流量表 財(cái)務(wù)分析 會(huì)計(jì)主體假設(shè) 貨幣計(jì)量 假設(shè) 持續(xù)經(jīng)營(yíng)假設(shè) 會(huì)計(jì)分期假設(shè) 資產(chǎn) 負(fù)債 業(yè)主權(quán)益 收入 費(fèi)用 收益 虧損 歷史成本原則 收入實(shí)現(xiàn)原則 配比原則 全面披露原則 客觀(guān)性原則 一致性原則 可比性原則 重大性原則 穩(wěn)健性原則 Accounting Elements Accounting Principles Accounting Procedures Financial Reports Financial Statements Balance Sheet Ine Statement Cash Flow Statement Financial Analysis Separateentity Assumption Unitofmeasure Assumption Continuity ( Goingconcern ) Assumption Timeperiod Assumption Asset Liability Owner`s Equity Revenue Expense Ine Loss Cost Principle Revenue Principle Matching Principle Fulldisclosure Principle Objective Principle Consistent Principle Comparability Principle Materiality Principle Conservatism Principle 3 權(quán)責(zé)發(fā)生制 現(xiàn)金收付制 流動(dòng)資產(chǎn) 流動(dòng)負(fù)債 長(zhǎng)期負(fù)債 投入資本 留存收益 Accrual Basis Cash Basis Current Assets Current Liabilities Longterm Liabilities Contributed Capital Retained Earnings 二、會(huì)計(jì)循環(huán) 中 文 英 文 會(huì)計(jì)循環(huán) 會(huì)計(jì)信息系統(tǒng) 賬戶(hù) 會(huì)計(jì)科目 會(huì)計(jì)分錄 原始憑證 日記賬 總分類(lèi)賬 明細(xì)分類(lèi)賬 試算平衡 現(xiàn)金收款日記賬 現(xiàn)金付款日記賬 銷(xiāo)售日記賬 購(gòu)貨日記賬 普通日記賬 工作底稿 調(diào)整分錄 財(cái)產(chǎn)清查 結(jié)賬 Accounting Procedure / Cycle Accounting Information System
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