財務(wù)術(shù)語中英雙語對照（01）：會計與會計理論相關(guān)詞匯

1）會計與會計理論，會計理論（accounting theory） 關(guān)于對現(xiàn)實世界中會計現(xiàn)象的邏輯推論、概括和解釋的系列相關(guān)英語詞匯。
    會計 accounting
    決策人 Decision Maker
    投資人 Investor
    股東 Shareholder
    債權(quán)人 Creditor
    財務(wù)會計 Financial Accounting
    管理會計 Management Accounting
    成本會計 Cost Accounting
    私業(yè)會計 Private Accounting
    公眾會計 Public Accounting
    注冊會計師 CPA Certified Public Accountant
    國際會計準(zhǔn)則委員會 IASC
    美國注冊會計師協(xié)會 AICPA
    財務(wù)會計準(zhǔn)則委員會 FASB
    管理會計協(xié)會 IMA
    美國會計學(xué)會 AAA
    稅務(wù)稽核署 IRS
    獨資企業(yè) Proprietorship
    合伙人企業(yè) Partnership
    公司 Corporation
    會計目標(biāo) Accounting Objectives
    會計假設(shè) Accounting Assumptions
    會計要素 Accounting Elements
    會計原則 Accounting Principles
    會計實務(wù)過程 Accounting Procedures
    財務(wù)報表 Financial Statements
    財務(wù)分析Financial Analysis
    會計主體假設(shè) Separate-entity Assumption
    貨幣計量假設(shè) Unit-of-measure Assumption
    持續(xù)經(jīng)營假設(shè) Continuity(Going-concern) Assumption
    會計分期假設(shè) Time-period Assumption
    資產(chǎn) Asset
    負(fù)債 Liability
    業(yè)主權(quán)益 Owner's Equity
    收入 Revenue
    費用 Expense
    收益 Income
    虧損 Loss
    歷史成本原則 Cost Principle
    收入實現(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
    財務(wù)報告 Financial Report
    流動資產(chǎn) Current assets
    流動負(fù)債 Current Liabilities
    長期負(fù)債 Long-term Liabilities
    投入資本 Contributed Capital
    留存收益 Retained Earning