原發(fā)布者:老胡石基
1、會計accountant2、簿記bookkeeping3、相關性Relevance4、客觀性objectivity5、可行性feasibility6、利潤表e799bee5baa6e78988e69d8331333433626562income statement/profit and loss account7、資產(chǎn)負債表balance sheetv8、現(xiàn)金流量表cash flow statement9、資產(chǎn)asset10、負債Liability11、所有者權益owner's equity/capital12、收入Revenue13、費用expense14、收益Income15、公認會計原則Generally accepted accounting principles16、財務會計準則委員會Financial Accounting Standards Board17、會計主體entity concept18、成本原則cost principle19、折舊depreciation20、持續(xù)經(jīng)營Going-concern21、貨幣計量單位stable-monetary-unit22、配比原則matching principle23、充分披露原則full-disclosure principle24、一貫性原則consistency principle25、重要性原則materiality principle26、謹慎原則conservatism concept27、復式記賬Double-entry system28、美國注冊會計師協(xié)會American Institute of Certified Public Accountants29、中國注冊會計師協(xié)會Chinese Institute of Certified Public Accountants30、財務會計financial accounting31、管理會計management accounting32、稅務會計tax accounting33、會計等式accounting equation34、經(jīng)濟業(yè)務business transaction35、會