英文精d选3.docxVIP

1）会计与会计理论?会计 ? accounting?决策人 ? Decision?Maker?投资人 ? Investor?股东 ? Shareholder?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?美国注册会计师协会 ? AICPA?财务会计准则委员会 ? FASB?管理会计协会 ? IMA美国会计学会 ? AAA?税务稽核署 ? IRS?独资企业 ? ?Proprietorship?合伙人企业 ? Partnership?公司 ? Corporation?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 ? Owner＇s?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?流动资产 ? Current?assets?流动负债 ? Current?Liabilities?长期负债 ? Long-term?Liabilities?投入资本 ? Contributed?Capital?留存收益 ? Retained?Earning?（2）会计循环?会计循环 ? Accounting?Procedure/Cycle?会计信息系统 ? Accounting?information?System?帐户 ? Ledger?会计科目 ? Account?会计分录 ? Journal?entry?原始凭证 ? Source?document?日记帐 ? Journal?总分类帐 ? General?Ledger?明细分类帐 ? Subsidiary?Ledger?试算平衡 ? Trial?Balance?现金收款日记帐 ? Cash?receipt?journal?现金付款日记帐 ? Cash?disbursements?journal?销售日记帐 ? Sales?Journal?购货日记帐 ? Purchase?Journal?普通日记帐 ? General?Journal?工作底稿 ? Worksheet?调整分录 ? Adjusting?entries?结帐 ? Closing?entries?（3）现金与应收帐款?现金 ? Cash?银行存款 ? Cash?in?bank?库存现金 ? Cash?in?hand?流动资产 ? Current?assets?偿债基金 ? Sinking?fund?定额备用金 ? Imprest?petty?cash?支票 ? Check(cheque)?银行对帐单 ? Bank?statement?银行存款调节表 ? Bank?reconciliation?statement?在途存款 ? Outstanding?depos