会计专业专教材业术语中英文对照.doc

会计专业专业术语中英文对照 一、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 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? ? ??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 二、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