财务会计英汉对照词汇表.doc

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1、5财务会计名词英汉对照表accountantn.会计师，会计人员accountingn.会计，会计学accountingconcept会计概念accountingelement会计要素accountingentity会计主体accountingequation会计等式accountinginformation会计信息accountingperiod会计期间accountingprinciple会计原则accountingrecord会计记录accountingreport会计报告accountingsystem会计系统，会计制度accrual-basisaccounting权责发生制ad

2、equatedisclosure充分披露AmericanInstituteofCertifiedPublicAccountants(AICPA)美国注册会计师会analyticalprocess分析程序assetn.资产auditingn.审计balancesheet资产负债表bookkeepern.簿记员，记帐员bookkeepingn.簿记businessn.企业，商经，经营cash-basisaccounting现金收付制certifiedpublicaccountants(CPAs)注册会计师，注册会计师charteredaccountant特许会计师ChineseInstitu

3、teofCertifiedPublicAccountants(CICPA)中国注册会计师协会clientn.客户，委托人companyn.公司conservatismn.稳健性consistencyn.一致性controllern.主计长corporationn.公司costaccounting成本会计CPAfirms注册会计师事务所debtn.债务，欠款decision-making决策double-entryaccountingsystem复式记帐体系executiven.高级管理人，行政部门expensen.费用financialaccounting财务会计financialpos

4、ition财务状况financialstatement财务报表generallyacceptedaccountingprinciples(GAAP)公认会计原则forecastn.预测going-concernconcept持续经营概念governmentalaccounting政府会计historicalcost历史成本incomestatement收益表、损益表incometaxreturns所得税申报表insolventa.无偿付能力的internalcontrol内部控制InternalRevenueService(IRS)国内税收暑interpretv.解释、说明invento

5、ryn.存货journaln.日记帐jurisdictionn.司法部门liabilityn.负债managementaccounting管理会计managementadvisory管理咨询matchingprinciple配比原则materiality重要性measurev.计量、衡量netincome净收益netloss净损失、净亏损nonprofitorganizations非营利组织objectiveprinciple客观性原则operatingresults经营成果owner’sequity业主权益partnershipn.合伙企业privatebusinesses私营企业pr

6、ofitn.利润、盈利publicaccounting公共会计realizationprinciple实现原则renderv.提供，提出revenuen.收入SecuritiesandExchangeCommission(SEC)证券交易管理委员会singleproprietorship独资企业solventa.有偿付能力的tailoreda.特定的taxstatute税法transactionn.经济业务、交易withdrawalsn.撤资，撤回yardstickn.标准、尺度2会计循环accountn.帐户accountingcycle会计循环accountingentry会计分录a

7、ccountingprocedure会计程序accountspayable应付帐款accountsreceivable应收帐款adjustedtrialbalance调整后试算表adjustingentry调整分录advertisingexpense广告费用after-closingtrialbalance结帐后试算表allocatev.分配、分摊apportionv.分配、分摊balancen.余额balancesheetacco