財(cái)會(huì)名詞漢英對(duì)照表(1)

1）會(huì)計(jì)與會(huì)計(jì)理論

會(huì)計(jì) accounting
決策人 Decision Maker
投資人 Investor
股東 Shareholder
債權(quán)人 Creditor
財(cái)務(wù)會(huì)計(jì) Financial Accounting
管理 會(huì)計(jì) Management Accounting

成本會(huì)計(jì) Cost Accounting
私業(yè)會(huì)計(jì) Private Accounting
公眾會(huì)計(jì) Public Accounting
注冊(cè)會(huì)計(jì)師  CPA Certified Public Accountant
國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì) IASC
美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì) AICPA
財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì) FASB
管理會(huì)計(jì)協(xié)會(huì) IMA

美國(guó)會(huì)計(jì)學(xué)會(huì) AAA
稅務(wù) 稽核署 IRS
獨(dú)資 企業(yè)  Proprietorship
合伙人企業(yè) Partnership
公司 Corporation
會(huì)計(jì)目標(biāo) Accounting Objectives
會(huì)計(jì)假設(shè) Accounting Assumptions

會(huì)計(jì)要素 Accounting Elements
會(huì)計(jì)原則 Accounting Principles
會(huì)計(jì)實(shí)務(wù)過程 Accounting Procedures
財(cái)務(wù)報(bào)表 Financial Statements
財(cái)務(wù)分析Financial Analysis
會(huì)計(jì)主體假設(shè) Separate-entity Assumption
貨幣計(jì)量假設(shè) Unit-of-measure Assumption

持續(xù)經(jīng)營(yíng)假設(shè) Continuity(Going-concern) Assumption
會(huì)計(jì)分期假設(shè) Time-period Assumption
資產(chǎn) Asset
負(fù)債 Liability
業(yè)主權(quán)益 Owner＇s Equity
收入 Revenue
費(fèi)用 Expense

收益 Income
虧損 Loss
歷史成本原則 Cost Principle
收入實(shí)現(xiàn)原則 Revenue Principle
配比原則 Matching Principle
全面披露原則 Full-disclosure (Reporting) Principle
客觀性原則 Objective Principle

一致性原則 Consistent Principle
可比性原則 Comparability Principle
重大性原則 Materiality Principle
穩(wěn)健性原則 Conservatism Principle
權(quán)責(zé)發(fā)生制 Accrual Basis
現(xiàn)金收付制 Cash Basis

財(cái)務(wù)報(bào)告 Financial Report
流動(dòng)資產(chǎn) Current assets
流動(dòng)負(fù)債 Current Liabilities
長(zhǎng)期負(fù)債 Long-term Liabilities
投入資本 Contributed Capital
留存收益 Retained Earning

（2）會(huì)計(jì)循環(huán)

會(huì)計(jì)循環(huán) Accounting Procedure/Cycle
會(huì)計(jì)信息系統(tǒng) Accounting information System
帳戶 Ledger
會(huì)計(jì)科目 Account
會(huì)計(jì)分錄 Journal entry
原始憑證 Source document

日記帳 Journal
總分類帳 General Ledger
明細(xì)分類帳 Subsidiary Ledger
試算平衡 Trial Balance
現(xiàn)金收款日記帳 Cash receipt journal
現(xiàn)金付款日記帳 Cash disbursements journal
銷售日記帳 Sales Journal

購(gòu)貨日記帳 Purchase Journal
普通日記帳 General Journal
工作底稿 Worksheet
調(diào)整分錄 Adjusting entries
結(jié)帳 Closing entries