会计总论中英文对比

店小2

会计术语名称        英文名称
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