财务单词汇总.docVIP

1）会计与会计理论?

会计accounting?

决策人DecisionMaker?

投资人Investor?

股东Shareholder?

债权人Creditor?

财务会计FinancialAccounting?

管理会计ManagementAccounting?

成本会计CostAccounting?

私业会计PrivateAccounting?

公众会计PublicAccounting?

注册会计师?CPACertifiedPublicAccountant?

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AccountingObjectives?

会计假设AccountingAssumptions?

会计要素AccountingElements?

会计原则AccountingPrinciples?

会计实务过程AccountingProcedures?

财务报表FinancialStatements?

财务分析FinancialAnalysis?

会计主体假设Separate-entityAssumption?

货币计量假设Unit-of-measureAssumption?

持续经营假设Continuity(Going-concern)Assumption?

会计分期假设Time-periodAssumption?

资产Asset?

负债Liability?

业主权益Owner＇sEquity?

收入Revenue?

费用Expense?

收益Income?

亏损Loss?

历史成本原则CostPrinciple?

收入实现原则RevenuePrinciple?

配比原则MatchingPrinciple?

全面披露原则Full-disclosure(Reporting)Principle?

客观性原则ObjectivePrinciple?

一致性原则ConsistentPrinciple?

可比性原则ComparabilityPrinciple?

重大性原则MaterialityPrinciple

稳健性原则ConservatismPrinciple?

权责发生制AccrualBasis?

现金收付制CashBasis?

财务报告FinancialReport?

流动资产Currentassets?

流动负债CurrentLiabilities?

长期负债Long-termLiabilities?

投入资本ContributedCapital?

留存收益RetainedEarning?

（2）会计循环?

会计循环AccountingProcedure/Cycle?

会计信息系统AccountinginformationSystem?

帐户Ledger?

会计科目Account?

会计分录Journalentry?

原始凭证Sourcedocument?

日记帐Journal?

总分类帐GeneralLedger?

明细分类帐SubsidiaryLedger?

试算平衡TrialBalance?

现金收款日记帐Cashreceiptjournal?

现金付款日记帐Cashdisbursementsjournal?

销售日记帐SalesJournal?

购货日记帐PurchaseJournal?

普通日记帐GeneralJournal?

工作底稿Worksheet?

调整分录Adjustingentries?

结帐Closingentries??

（3）现金与应收帐款?

现金Cash?

银行存款Cashinbank?

库存现金Cashinhand?

流动资产Currentassets?

偿债基金Sinkingfund?

定额备用金Imprestpettycash?

支票Check(cheque)?

直线摊销法Straight-Linemethodofamortization?

实际利息摊销法Effective-interestmethodofamortization

6）固定资产?

固定资产PlantassetsorFixedassets?

原值Originalval