课后小结

主要术语中英文对照

1.会计　Accounting

2.会计研究　Accounting Research

3.会计理论　Accounting Theory

4.会计实务　Accounting Practice

5.会计职能　Accounting Function

6.财务会计　Financial Accounting

7.核算　Account

8.管理会计　Managerial Accounting

9.控制　Control

10.成本会计　Cost Accounting

11.会计信息　Accounting Information

12.税务会计　Tax Accounting

13.会计目标　Accounting Goal

14.财务管理　Finance Management

15.会计职业　Accounting Profession

16.预算会计　Budgetary Accounting

17.会计师　Accountant

18.审计　Auditing

19.初级会计师　Junior Accountant

20.高级会计师　Senior Accountant

21.注册会计师　CPA—Certified Public Accountant

22.会计师事务所　Accounting Firm

23.电算化会计　Electronic Data Processing Accounting

24.确认、计量、记录、报告　Recognition、Measurement、Record、Report

25.受托责任观　Accountability

26.决策有用观　Decision－usefulness 3xnHta2gYn/oZyva3CHDz5GLP11djQegaOAM2DQWEi96Tk0uA1v1+VC4li03Wu2Q