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(guò)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
