文档介绍：会计专业专业术语中英文对照一、会计与会计理论    ounting    决策人DecisionMaker    投资人Investor    股东Shareholder    债权人Creditor    ounting    ounting    ounting    ounting    ounting    ountant    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    ountingObjectives    ountingAssumptions    ountingElements    ountingPrinciples    ountingProcedures    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    e    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    parabilityPrinciple    重大性原则MaterialityPrinciple    稳健性原则ConservatismPrinciple    rualBasis    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二、会计循环    ountingProcedure/Cycle    ountinginformationSystem    Ledger    ount    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Cashdisbursementsjour