会计英语财会金融考试资格考试认证教育专区.docx

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