【精品整理】会计专业英语词汇

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会计专业英语词汇

会计职能

accounting function

会计核算

financial accounting

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 accounting

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 property

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

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 contracts

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 standards

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 standard

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

cash 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

accounting 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

accrual 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