會(huì)計(jì)理論是關(guān)于對(duì)現(xiàn)實(shí)世界中會(huì)計(jì)現(xiàn)象的邏輯推論、概括和解釋的系列。小編為大家整理了會(huì)計(jì)與會(huì)計(jì)理論相關(guān)詞匯，一起來學(xué)習(xí)吧!

　　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

　　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 Elements

　　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

　　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

　　留存收益 Retained Earning