知识与资讯
专业词汇
 
会计总论术语英汉对照
发布时间:2013-9-17 12:35:00||  点击:2268次||  文章分类:专业词汇||  发布人:翻译家(Fanyijia.com)



配比原则

matching

 

旅游、饮食服务企业会计

accounting of tourinsm and service

 

施工企业会计

accounting of construction enterprises

 

民航运输企业会计

accounting of civil aviation transportation enterprises

 

企业会计

business accounting

 

商品流通企业会计

accounting of commercial enterprises

 

权责发生制原则

accrual basis

 

农业会计

accounting of agzicultural enterprises

 

实现原则

realization principle

 

历史成本原则

pringciple of historical cost

 

外商投资企业会计

accounting of enterprises with foreign investment

 

通用报表

all-purpose financial statements

 

铁路运输企业会计

accounting of rail way transportation enterprises

 

所有者权益

owners equity

 

所有者权益

owners equity

 

实质重于形式

substance over form

 

修正性惯例

principlle of exceptions

 

信息系统论

information system perspective

 

相关性原则

relevance

 

微观会计

micro-accounting

 

客观性原则

objectivity

 

可比性原则

comparability

 

谨慎性原则

prudence

 

金融企业会计

accounting of finacial institutions

 

交通运输企业会计

accounting of communication and transportation enterprises

 

建设单位会计

accounting of construction units

 

记账本位币

recording currency

 

计量属性

measurement attributes

 

及时性原则

timeliness

 

货币计量

monetary measurement

 

会计准则

accounting standards

 

会计主体

accounting entity

 

会计职业道德

accounting professional ethics

 

会计职能

functions of accounting

 

会计预测

accounting for ecasting

 

会计要素

accounting elements

 

会计研究

accounting research

 

会计学科体系

accounting science system

 

会计学

accounting

 

会计信息

accounting information

 

会计任务

targets of accounting activities

 

会计人员

accounting personnels

 

会计确认

accounting recognition

 

会计目标

accounting objective

 

会计理论结构

theoretical structure of accounting

 

会计理论

accounting theory

 

会计控制

accounting control

 

会计决策

accounting decision making

 

会计监督

accounting supervision

 

会计假设

accounting assumption

 

会计记录

accounting records

 

会计计量

accounting measurement

 

会计机构

accounting department

 

会计环境

accounting environment

 

会计核算

financial accounting

 

会计管理体制

system of accounting admin tstration

 

会计分期

accounting periods

 

会计对象

accounting object

 

会计等式

accounting equation

 

会计本质

nature of accounting

 

会计报表

accounting statements

 

宏观会计

macro-accounting

 

会计

accounting

 

汇总报表

combination statements

 

划分资本性支出与收益性支出原则

 distinguishment oetween capital expenditure and revenue expenditiure

 

合并报表

consolidated fiancial statements

 

管理活动论

management activities perspective

 

管理会计

management accounting

 

管理工具论

manegement tool perspective

 

股份制企业会计

accounting of stock companies

 

公认会计原则

generally accepted accounting principle,GAAP

 

公共会计

public accounting

 

工业会计

accounting of industrial enterprises

 

个别报表

individual statements

 

高新技术企业会计

accounting of high technology enterprises

 

负债

liability

 

费用

expense

 

反馈价值

feedback value

 

对外经济合作企业会计

accounting of foreign economic cooperation enter prises

 

对外报表

external statements

 

对内报表

internal statements

 

一致性原则

consistency

 

艺术论

art perspective

 

房地产开发企业会计

accounting of real estate enterprises

 

邮电通信企业会计

accounting of post and telecommonication enterprises

 

预测价值

forecast value

 

真实与公允

true and fair view

 

持续经营

going concern

 

成本报表

cost statement

 

财务会计原则

finanicial accounting principles

 

财务会计概念框架

financial accounting conceptual framework

 

财务会计

financial accounting

 

政府及非营利组织会计

governmentai and non-profit organizationaccounting

 

重要性原则

materiality

 

专用报表

special purpose financial statements

 

资产

assets

 

资金

funds

 

资金运动

funds movement

 

财务报告

financial report

 

财务报表要素

elements of financial statements

 

财务报表

financial statements

 

币值稳定假设

constant-dollar assumption

 

保险企业会计

accounting of insurance companies



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