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

國際會(huì)計(jì)準(zhǔn)則委員會(huì)IASC

美國注冊(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 Element

會(huì)計(jì)原則Accounting Principles

會(huì)計(jì)實(shí)務(wù)過程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