会计词汇文档.doc

The Financial Accounting Conceptual Framework and the Accounting Equation 财务会计概念框架和会计等式 ? 1.1 Accounting会计 Economic activities 经济活动?????????????????????????? Information 信息 Entity 主体/个体/单位????????????????????????????????? User 用户/使用者 Manager 管理者/经理??????????????????????????????????? Management accounting 管理会计 Financial accounting 财务会计????????????????????????? Investor 投资者 Creditor 债权人??????????????????????????????????????? Governmental agency 政府机构 Measure 计量?????????????????????????????????????????? Record 反映 Report 报告??????????????????????????????????????????? Balance sheet 资产负债表 Income statement 损益表/利润表???????????????????????? Statement of cash flow 现金流量表 Statement of owner’s equity 所有者权益表????????????? Disclosure 披露 ? 1.2 Comparison Between Financial and Management Accounting 财务会计与管理会计之间的比较 Internal 内部的?????????????GAAP: Generally Accepted Accounting Principles (GAAP) 公认会计原则 External 外部的???????????? Relevant 相关的 Reliable 可靠的???????????? Concept 概念 Principle 原则????????????? FASB: Financial Accounting Standards Board 财务会计准则委员会 ? 1.3 The FASB’s Financial Accounting Conceptual Framework FASB的财务会计概念框架 Objective 目标?????????????????????????????????? Standard 标准 Rule 规则??????????????????????????????????????? Accounting theory 会计理论 Practical problem 实务问题?????????????????????? Elements in financial statements 财务报表要素 Qualitative characteristics of information 信息的质量特征 Recognition 确认???????????????????????????????? Criteria 标准 Making investment and credit decisions 做投资与信贷决策 Revenue 收入?????????????????????????????????????Fee 费 Sales 销售(收入)???????????????????????????????? Interest 利息 Commission 佣金????????????????????????????????? Rent 租金 Expense 费用???????????????????????????????????? Decrease 减少 Increase 增加??????????????????????????????????? Employee 雇员 Salary工资?????????????????????????????????????? Utilities 公用事业费 Advertising expense 广告费用?????????????????????Depreciation 折旧 Withdrawal 提款/退伙/退股??????????????????????? Net income 净利润 Net loss 净损失????????????????????????????????? G