财务专业术语(中英对照)

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1、目录一、会计与会计理论二、会计循环三、现金与应收账款四、存货五、长期投资六、固定资产七、无形资产八、流动负债九、长期负债十、业主权益十一、财务报表十二、财务状况变动表十三、财务报表分析十四、合并财务报表十五、物价变动中的会计计量一、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P

2、rivateAccounting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PartnershipYibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonce

3、integration,andcitytracktrafficalsoisYibinCityCityintegratedtracktrafficsystemintheofpart,foraccurategraspcitytracktrafficresearchofobject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Acco

4、untingProcedures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Los

5、s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CashB

6、asis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RetainedEarningYibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegration,andcitytracktrafficalsoisYibin

7、CityCityintegratedtracktrafficsystemintheofpart,foraccurategraspcitytracktrafficresearchofobject二、会计循环会计循环AccountingProcedure/Cycle会计信息系统AccountinginformationSystem账户Ledger会计科目Account会计分录Journalentry原始凭证SourceDocument日记账Journal总分类账GeneralLedger明细分类账Subsidi

8、aryLedger试算平衡TrialBalance现金收款日记账Cashreceiptjournal现金付款日记账Cashdisbursementsjournal销售日记账SalesJournal购货日记账PurchaseJournal普通日记账GeneralJournal工作底稿Worksheet调整分录Adjustingentries结账Closingentries三、现金与应收账款现金Cash银行存款Cas