《中級(jí)會(huì)計(jì)·12版》kieso版英文術(shù)語(yǔ)對(duì)照(1)

1、術(shù)語(yǔ)對(duì)照AA.C.NielsenCompanyA.C.尼爾森公司AASB(AustralianAccountingStardsBoard)澳大利亞會(huì)計(jì)準(zhǔn)則委員會(huì)AbbottLabaties雅培制藥AbdelKhalikA.Rashad阿伯德?tīng)柨?，A.瑞哈德Abnmalshtages非正常短缺Absences，（職工）缺勤，compensated（職工）已獲補(bǔ)償?shù)娜鼻贏cceleratesCostRecoverySystem(ACRS

2、)加速成本回收制Accounting，會(huì)計(jì)，ethicsin會(huì)計(jì)職業(yè)道德AccountingchangesseeChangesinaccounting會(huì)計(jì)變更，參見(jiàn)ChangesinaccountingAccountingcycle：會(huì)計(jì)循環(huán)：adjustedtrialbalance調(diào)整后試算表adjustingentries調(diào)整分錄closing結(jié)賬；結(jié)轉(zhuǎn)journalizing編制分錄postclosingtrialbalance結(jié)

3、賬后試算表posting過(guò)賬preparingfinancialstatement編制財(cái)務(wù)報(bào)表reversingentries轉(zhuǎn)回分錄stepsof會(huì)計(jì)循環(huán)中的各個(gè)步驟transactionsotherevent交易及其他事項(xiàng)economicconsequencesof會(huì)計(jì)準(zhǔn)則的經(jīng)濟(jì)后果needfdevelopmentof建立會(huì)計(jì)準(zhǔn)則的必要性politicizationof會(huì)計(jì)準(zhǔn)則的政治化principlebasedvs.rulebas

4、ed原則基礎(chǔ)會(huì)計(jì)準(zhǔn)則對(duì)規(guī)則基礎(chǔ)會(huì)計(jì)準(zhǔn)則befeSFASNo.140財(cái)務(wù)會(huì)計(jì)準(zhǔn)則公告第140號(hào)之前的會(huì)計(jì)準(zhǔn)則AccountingStardsBoard(AcSB)(Canada)加拿大會(huì)計(jì)準(zhǔn)則委員會(huì)AccountingStardsBoard(ASB)(U.K.)英國(guó)會(huì)計(jì)準(zhǔn)則委員會(huì)AccountingStardsBoardofJapan(ASBJ)日本會(huì)計(jì)準(zhǔn)則委員會(huì)AccountingStardsExecutiveCommittee(AcS

5、EC)（英）會(huì)計(jì)準(zhǔn)則執(zhí)行委員會(huì)Accountingthey：會(huì)計(jì)理論：cashbasisaccounting會(huì)計(jì)理論與收付實(shí)現(xiàn)制會(huì)計(jì)Accountspayable(s)：應(yīng)付賬款：decreasein應(yīng)付賬款的減少increasein應(yīng)付賬款的增加indirectmethodofanalyzing應(yīng)付賬款分析的間接法Accountsreceivable(s)：應(yīng)收賬款：agesof應(yīng)收賬款賬齡APBOpinionNo.21應(yīng)收賬款與會(huì)計(jì)