财会名词汉英对照.docVIP

财会名词汉英对照 ? （1）会计与会计理论?会计?accounting???????决策人?Decision?Maker????????投资人?Investor?????????股东?Shareholder? share/ stock share capital 债权人?Creditor???????????????????????????????????? 财务会计?Financial?Accounting 管理会计?Management?Accounting????????????????????? 成本会计?Cost?Accounting??????? 私业会计?Private?Accounting????????????????????????公众会计?Public?Accounting?注册会计师?CPA???Certified?Public?Accountant???????????????????????????国际会计准则委员会?IASC? International Accounting Standards Committee?????????????????????????? 美国注册会计师协会?AICPA???American Institude of Certified Public Accountants?????????? 财务会计准则委员会?FASB?Finacial Acconting Standards Board? 管理会计协会?IMA Institude of Management Accountants 美国会计学会?AAA American Accounting Association 税务稽核署?IRS?International Revenue Service? 独资企业?Proprietorship????? 合资企业 joint venture?合伙人企业?Partnership?????????????????????? ??????公司?Corporation???????????? 股份有限公司 limited company会计目标?Accounting?Objectives????????????????????? 会计假设?Accounting?Assumptions?会计要素?Accounting?Elements??????????????????????? 会计原则?Accounting?Principles????会计实务过程?Accounting?Procedures????????????????? 财务报表?Financial?Statements?财务分析?Financial?Analysis???????????????????????? 会计主体假设?Separate-entity?Assumption?货币计量假设?Unit-of-measure?Assumption??持续经营假设?Continuity(Going-concern)?Assumption?会计分期假设?Time-period?Assumption????????????????资产?Asset????????????? ?负债?Liability???业主权益?Owners?Equity???????????????收入?Revenue???????????????? 费用?Expense?????????????? 收益?Income???????????????????????????亏损?Loss??????历史成本原则?Cost?Principle???????????????????????? 收入实现原则?Revenue?Principle???????配比原则?Matching?Principle????????全面披露原则?Full-disclosure?(Reporting)?principle??????????????客观性原则?Objective?Principle?????????????????? 一致性原则?Consistent?Principle???????????????????? 可比性原则?Comparability?Principle?重大性原则?Materiality?Principle??????????????????? 稳健性原则?Conservatism?Principle?权责发生制?Accrual?Basis???????????????????????????现金收付制?Cash?Basis?财务报告?Financial?Report??????????????????????