金融英語(yǔ)專業(yè)財(cái)務(wù)口語(yǔ)專用詞匯整理

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    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