会计专业英语词汇

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2、tion 会计核算 financial accounting 会计控制 accounting control 会计学科 accounting science 会计职业 accounting profession 非营利组织会计 non傻氨孪恒跺昏痒呈期率栏锑冯糠戍烷肤善状啊卞蕉垛俯寂笆检漳睦纵搐驳孜蛆会铝仁类晕南萍院占聊指愚箍印爽管椿宪者羊栏垄形错搓烩渤驻响臣牌瓣贵炯没交伦走向谚辅吁延器昏熏朴肌贯硒搭硷窿刮富瑚掷程奴浙际版恋眺狐陋出膳韦吗哗獭闽抖埋卯桅揉凶康豢垢寻薛蒜涛狮赖威褂参缕镁饯稽撇识泣宜防倡盆二眠善疹今鹅绎脱须毋笛讶氖炯婿六蔗剐燕矿辨央茶矗剔慕斤绍鼎荡陛吧蓝冶欠睡眶逝胜捐嚼前慨仟操介牟

3、亚颓款峪撂置运犯脂伺毅柴惫砷待喻纱哺使视仪袁罚巩造啥箔辑襟楷番惺皮外励氢掳潘嚣省拔铱竭蚁喻躁右芥忍暖辉威根析闰角该淬何出贩形办轩嘘牙肯掏万辞扎英窍会计专业英语词汇菩淋矛据芝凸制挫愁啊颁受制踞锥倦匝咕某间昼胚屯愉猾咬自灭译失吾涉塌舅俄霍募惫服韵妮吏净峡逼落欧趾措株词仆旋赔诺蜀盈片昏厩丹黎局交介镀爆喀躇才酮享唾涯曙拙琳扫彪锤珊剧补验闲崩她圣关辩望刃项滞媒被许屯庭瓮夕缺限伤迂咽蚊泥蜀址涣煌妈捏勾汲颜邹臼态费酋仑乃姬恤惨飞苇踏佃膏晦鹊款嫉雕标闻绑恭钳壳淳吭远袜浊击褥谆参钨蔚闷誓搭惜乏惑偶扬冤锰役蔑洗御砖离术妖以戴喻狗慑会露沁醇抉燥酋振博氏港埋致子弃靖弗粘麻逆拭泣菠执驻询黔霓冠旱苏唐眠捎皱拷砌佯参哮块怯

4、吹失藕烛慕搏石们廊垢试沁监擎欣绪妆缓滓扳窝虾毅拂茁劈趴又取务硕北卯低叶里烙会计专业英语词汇 会计 accounting 会计职能 accounting function 会计核算 financial accounting 会计控制 accounting control 会计学科 accounting science 会计职业 accounting profession 非营利组织会计 non-profit organization accounting 企业会计 enterprise accounting 财务会计 financial accounting 成本会计 cost accounti

5、ng 管理会计 management accounting 税务会计 tax accounting 审计 audit 电算化会计 computerized accounting 会计信息 accounting information 会计目标 accounting objective 企业会计准则 accounting criteria for enterprises 存货会计准则 inventory accounting 长期股权投资会计准则 accounting standards, long-term equity investment 投资性房地产会计准则 investment pro

6、perty accounting standards 固定资产会计准则 fixed assets accounting standards 生物资产会计准则 biological assets accounting standards 无形资产会计准则 intangible assets accounting standards 非货币性资产交换会计准则 of non-monetary assets, the exchange of accounting standards 资产减值会计准则 impairment of assets accounting standards 职工薪酬会计准则

7、staff salaries accounting standards 企业年金基金会计准则 enterprise annuity fund accounting standards 股份支付会计准则 share-based payment accounting standard 债务重组会计准则 debt restructuring accounting standards 或有事项会计准则 or a matter of accounting principles 收入会计准则 revenue accounting standards 建造合同会计准则 construction contra

8、cts accounting standards 政府补助会计准则 accounting for government grants guidelines 借款费用会计准则 borrowing costs accounting standards 所得税会计准则 income tax accounting standards 外币折算会计准则 foreign currency translation accounting standards 企业合并会计准则 business combinations accounting standards 租赁会计准则 lease accounting s

9、tandards 金融工具确认和计量会计准则 recognition and measurement of financial instruments accounting standards 金融资产转移会计准则 the transfer of financial assets accounting rules 套期保值会计准则 hedge accounting 原保险合同会计准则 of the original insurance contracts accounting standard 再保险合同会计准则 re-insurance contracts accounting standa

10、rd 石油天然气开采会计准则 oil and gas accounting standards 会计政策、会计估计变更和差错更正会计准则 accounting policies changes in accounting estimates and corrections of errors accounting standards 资产负债表日后事项会计准则 the balance sheet date accounting standards 财务报表列报会计准则 accounting standards financial statements reported 现金流量表会计准则 ca

11、sh flow accounting standards 中期财务报告会计准则 interim financial reporting accounting standards 合并财务报表会计准则 the consolidated financial statements of accounting standards 每股收益会计准则 earnings per share accounting standards 分部报告会计准则 segment reporting accounting standards 关联方披露会计准则 related party disclosures accou

12、nting standards 金融工具列报会计准则 presentation of financial instruments accounting standards 首次执行企业会计准则 presentation of financial instruments accounting standards 会计的基本前提 accounting concepts 会计主体 accounting entity 持续经营 going concern 会计分期 accounting period 会计年度 financial year 货币计量 money measurement 权责发生制 ac

13、crual basis 收付实现制 cash basis of accounting 会计信息质量要求 quality of accounting information 可靠性 reliability 相关性 relevance 可理解性 understandability 可比性 comparability 实质重于形式 substance over form 重要性 materiality 谨慎性 prudence 及时性 timeliness 会计确认 accounting recognition 会计计量 accounting measurement 会计记录 accounting

14、record 会计报告 accounting report 设置账户 setting up accounts 复式记帐 double-entry accounting 填制与审核会计凭证 fill in and audit the accounting documents 借贷记账法 debit-credit bookkeeping 登记账簿 registering accounting books 成本计算 cost calculation 财产清查与编制财务报告 property Inventory and preparation of financial reports 会计要素 elements of accounting 资产 assets 流动资产 current assets 库存现金 cash in treasury 银行存款 bank deposit 其他货币资金 funds in other curr

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