会词汇202.docVIP

会计专业英语词汇 foreign currency translation accounting standards 企业合并会计准则 business combinations accounting standards 租赁会计准则 lease accounting standards 金融工具确认和计量会计准则 recognition and measurement of financial instruments accounting standards 金融资产转移会计准则 the transfer of financial assets accounting rules 套期保值会计准则 hedge accounting 原保险合同会计准则 of the original insurance contracts accounting standard 再保险合同会计准则 re-insurance contracts accounting standard 石油天然气开采会计准则 oil and gas accounting standards 会计政策、会计估计变更和差错更正会计准则 the consolidated financial statements of accounting standards 每股收益会计准则 earnings per share accounting standards 分部报告会计准则 segment reporting accounting standards 关联方披露会计准则 related party disclosures accounting standards 金融工具列报会计准则 presentation of financial instruments accounting standards 首次执行企业会计准则 presentation of financial instruments accounting standards 会计的基本前提 accounting concepts 会计主体 accounting entity 持续经营 going concern 会计分期 accounting period 会计年度 financial year 货币计量 money measurement 权责发生制 accrual basis 收付实现制 cash basis of accounting 会计信息质量要求 quality of accounting information 可靠性 reliability 相关性 relevance 可理解性 understandability 可比性 comparability 实质重于形式 substance over form 重要性 materiality 谨慎性 prudence 及时性 timeliness 会计确认 accounting recognition 会计计量 accounting measurement 会计记录 accounting record 会计报告 accounting report 设置账户 setting up accounts 复式记帐 double-entry accounting 填制与审核会计凭证 fill in and audit the accounting documents 借贷记账法 debit-credit bookkeeping 登记账簿 registering accounting books 成本计算 cost calculation 财产清查与编制财务报告 property Inventory and preparation of financial reports 会计要素 elements of accounting 资产 assets 流动资产 current assets 库存现金 cash in treasury 银行存款 bank deposit 其他货币资金 funds in other currencies 交易性金融资产 trading financial a