您好， 我也貢獻(xiàn)一些吧。Accounting system 會(huì)計(jì)系統(tǒng)American Accounting Association 美國(guó)會(huì)計(jì)協(xié)會(huì)American Institute of CPAs 美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)Audit 審計(jì)Balance sheet 資產(chǎn)負(fù)債表Bookkeepking 簿記Cash flow prospects 現(xiàn)金流量預(yù)測(cè)Certificate in Internal Auditing 內(nèi)部審計(jì)證書Certificate in Management Accounting 管理會(huì)計(jì)證書Certificate Public Accountant 注冊(cè)會(huì)計(jì)師Cost accounting 成本會(huì)計(jì)External users 外部使用者Financial accounting 財(cái)務(wù)會(huì)計(jì)Financial Accounting Standards Board 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)Financial forecast 財(cái)務(wù)預(yù)測(cè)Generally accepted accounting principles 公認(rèn)會(huì)計(jì)原則General-purpose information 通用目的信息Government Accounting Office 政府會(huì)計(jì)辦公室Income statement 損益表Institute of Internal Auditors 內(nèi)部審計(jì)師協(xié)會(huì)Institute of Management Accountants 管理會(huì)計(jì)師協(xié)會(huì)Integrity 整合性Internal auditing 內(nèi)部審計(jì)Internal control structure 內(nèi)部控制結(jié)構(gòu)Internal Revenue Service 國(guó)內(nèi)收入署Internal users 內(nèi)部使用者M(jìn)anagement accounting 管理會(huì)計(jì)Return of investment 投資回報(bào)Return on investment 投資報(bào)酬Securities and Exchange Commission 證券交易委員會(huì)Statement of cash flow 現(xiàn)金流量表Statement of financial position 財(cái)務(wù)狀況表Tax accounting 稅務(wù)會(huì)計(jì)Accounting equation 會(huì)計(jì)等式Articulation 勾稽關(guān)系A(chǔ)ssets 資產(chǎn)Business entity 企業(yè)個(gè)體Capital stock 股本Corporation 公司Cost principle 成本原則Creditor 債權(quán)人Deflation 通貨緊縮Disclosure 批露Expenses 費(fèi)用Financial statement 財(cái)務(wù)報(bào)表Financial activities 籌資活動(dòng)Going-concern assumption 持續(xù)經(jīng)營(yíng)假設(shè)Inflation 通貨膨漲Investing activities 投資活動(dòng)Liabilities 負(fù)債Negative cash flow 負(fù)現(xiàn)金流量Operating activities 經(jīng)營(yíng)活動(dòng)Owner\'s equity 所有者權(quán)益Partnership 合伙企業(yè)Positive cash flow 正現(xiàn)金流量Retained earning 留存利潤(rùn)Revenue 收入Sole proprietorship 獨(dú)資企業(yè)Solvency 清償能力Stable-dollar assumption 穩(wěn)定貨幣假設(shè)Stockholders 股東Stockholders\' equity 股東權(quán)益Window dressing 門面粉飾Account 帳

accompanying document 附件 account 賬戶、科目 account payable 應(yīng)付賬款 account title / accounting item 會(huì)計(jì)科目 accounting document/ accounting voucument 會(huì)計(jì)憑證 accounting element 會(huì)計(jì)要素 accounting entity 會(huì)計(jì)主體 accounting entries 會(huì)計(jì)分錄 accounting equation / accounting identity 會(huì)計(jì)恒等式 accounting function 會(huì)計(jì)職能 accounting postulate 會(huì)計(jì)假設(shè) accounting principle 會(huì)計(jì)原則 accounting report /accounting statement 會(huì)計(jì)報(bào)表 accounting standard 會(huì)計(jì)準(zhǔn)則 accounting time period concept 會(huì)計(jì)分期 accounts receivable / receivables 應(yīng)收賬款 accrual- basis accounting 權(quán)責(zé)發(fā)生制原則 accumulated depreciation 累計(jì)折舊 amortization expense /expense not allocated 待攤費(fèi)用 annual statement 年報(bào) Arthur Andersen Worldwide 安達(dá)信全球 assets 資產(chǎn) balance 余額 balance sheet 資產(chǎn)負(fù)債表 begainning balance/ opening balance 期初余額 capital 資本 capital expenditure 資本性支出 capital share 股本 capital surplus 資本公積 cash 現(xiàn)金 cash in bank 銀行存款 cash journal 現(xiàn)金日記賬 cash on hand 現(xiàn)金 cash system(basis)of accounting /cash-basis princi 收付實(shí)現(xiàn)制 certified practicing accountant 注冊(cè)會(huì)計(jì)師 comparability principle 可比性原則 compound journal entry 復(fù)合分錄 conservatism (保守) principle/the prudence (穩(wěn)健) prin 謹(jǐn)慎性原則 consistency principle 一貫性原則 contingent assets 或有資產(chǎn) contingent liabilities 或有負(fù)債 cost accounting 成本會(huì)計(jì) credit balance 貸方余額 credit side 貸方 current investment 短期投資 debit balance 借方余額 debit side 借方 deferred assets 遞延資產(chǎn) deferred liabilities 遞延負(fù)債 Deloitte Touche Tohmatsu 德勤 depreciable life 折舊年限 depreciation expense 折舊費(fèi)用 depreciation rate 折舊率 descriptions 摘要 double entry 復(fù)式記賬 double-entry book-keeping 復(fù)式簿記 employee benefits payable 應(yīng)付福利費(fèi) ending balance 期末余額 Ernst & Young International 安永國(guó)際 estimateld scrap value 估計(jì)殘值 exchange gain 匯兌收益 exchange loss 匯兌損失 expenses/charges 費(fèi)用 factory overhead /manufacturing expense 制造費(fèi)用 financial accounting 財(cái)務(wù)會(huì)計(jì) financial expense 財(cái)務(wù)費(fèi)用 fiscal year/ accounting periods 會(huì)計(jì)年度 fixed assets 固定資產(chǎn) floating assets / current assets 流動(dòng)資產(chǎn) floating liabilities / current liability 流動(dòng)負(fù)債 general ledger 總分類賬 going-concern basis 持續(xù)經(jīng)營(yíng) goodwill 商譽(yù) historical cost 歷史成本 historical cost principle 歷史成本原則: income statement /profit and loss statement 利潤(rùn)表 損益表 income tax 所得稅 intangible assets 無形資產(chǎn) international accounting 國(guó)際會(huì)計(jì) KPMG International 畢馬威國(guó)際 liabilities 負(fù)債 liability dividend / dividend payable 應(yīng)付股利 long-term investment 長(zhǎng)期投資 long-term liabilities 長(zhǎng)期負(fù)債 management accounting 管理會(huì)計(jì) management expense 管理費(fèi)用 matching principle 配比原則 materiality principle 重要性原則 monthly statement 月報(bào) negative goodwill 負(fù)商譽(yù) net assets 凈資產(chǎn) net cost 凈成本 net income 凈收益 net income apportionment 利潤(rùn)分配 net proceeds 凈收入 net profit 凈利潤(rùn) non-operating gain 營(yíng)業(yè)外收入 non-operating loss 營(yíng)業(yè)外支出 notes payable 應(yīng)付票據(jù) notes receivable/ receivables 應(yīng)收票據(jù) objectivity (reliability) principle 客觀性原則 obligee/ creditor 債權(quán)人 Obligor/ invester 債務(wù)人 operating expense 營(yíng)業(yè)費(fèi)用 operating revenue 營(yíng)業(yè)收入 owner’s equity 所有者權(quán)益 period expense 期間費(fèi)用 perpetual inventory system 永續(xù)盤存制 personal property 動(dòng)產(chǎn) physical inventory system 實(shí)地盤存制 posting document 記賬憑證 prepayments / payment in advance 預(yù)付款項(xiàng) Price Water House Coopers 普華永道 product cost / output cost 生產(chǎn)成本 product / finished goods 產(chǎn)成品 profit 利潤(rùn) profit after tax 稅后利潤(rùn) profit before tax 稅前利潤(rùn) purchase 購(gòu)貨 purchase return and allowances 購(gòu)貨退回與折讓 quarterly statement 季報(bào) raw materials 原材料 real estate 不動(dòng)產(chǎn) relevance principle 相關(guān)性原則 reserve for bad debts / bad debts expense /provisi 壞帳準(zhǔn)備 residual(salvage)value 折余價(jià)值(殘值) retains earning 留存收益 revenue expenditure 收益性支出 revenues 收入 sales allowances 銷貨折讓 sales discount 銷貨折扣 sales invoice 銷貨發(fā)票 sales on account 賒銷 sales return 銷售退回 sales revenue 銷售收入 selling cost 銷售成本 selling expense 銷售費(fèi)用 simple ournal entry 簡(jiǎn)單分錄 source document 原始憑證 stable-monetary concept 貨幣計(jì)量 starting-load cost / organization costs 開辦費(fèi) statement of cash flow/ cash flow statement 現(xiàn)金流量表 stock on hand / inventory 存貨 stub 存根 subsidiary accounts 明細(xì)賬戶 subsidiary ledger 明細(xì)分類賬 surplus reserve 盈余公積 T-account/ transfer T字形賬戶 tangible assets 有形資產(chǎn) taxes payable 應(yīng)交稅金 the understandability principle 明晰性原則 timeliness 及時(shí)性原則 transaction 交易 traveling expense 差旅費(fèi) trial balance 試算平衡 undistributed profits / undivided profits 未分配利潤(rùn) unearned revenue 預(yù)收款項(xiàng) unrelated business income 營(yíng)業(yè)外收益 useful life 使用年限 value added tax 增值稅 voucher 付款憑證 wages payable / salaries payable 應(yīng)付工資 work in process / goods in process 在產(chǎn)品

Under the market economy condition, because of competition day by day turn worse of the risk, accountancy place of objective economy environment of indetermination's degree more and more Gao, the accountancy be indetermination existence, mean risk of existence, the careful sex principle in the accountancy work be what people adopt to get around risk, protection oneself of a kind of method.This text main elaborate the concept of careful sex principle and basis, concrete application and at along with accounting system thorough development should attention of problem.純屬手打和自己翻譯，給個(gè)辛苦分了啊

會(huì)計(jì)核算的基本原則:1、真實(shí)性原則。它是指會(huì)計(jì)核算要客觀如實(shí)地反映經(jīng)濟(jì)業(yè)務(wù)、財(cái)務(wù)狀況和經(jīng)營(yíng)成果，要以實(shí)際發(fā)生的經(jīng)濟(jì)業(yè)務(wù)為依據(jù)。真實(shí)性是對(duì)會(huì)計(jì)信息最重要的質(zhì)量要求。 2、實(shí)質(zhì)重于形式原則。實(shí)質(zhì)重于形式原則是指企業(yè)應(yīng)當(dāng)按照交易或事項(xiàng)的經(jīng)濟(jì)實(shí)質(zhì)進(jìn)行會(huì)計(jì)核算，而不應(yīng)當(dāng)僅僅按照它們的法律形式作為會(huì)計(jì)核算的依據(jù)。 3、可比性原則。它是指會(huì)計(jì)指標(biāo)應(yīng)當(dāng)口徑一致，相互可比，所以會(huì)計(jì)核算應(yīng)當(dāng)按照規(guī)定的會(huì)計(jì)處理方式進(jìn)行?？杀刃允呛饬繒?huì)計(jì)信息質(zhì)量的一個(gè)重要標(biāo)志。 4、一致性原則。它是指會(huì)計(jì)處理方法前后各期應(yīng)當(dāng)一致，不得隨意變更。也就是說，同一會(huì)計(jì)信息不僅要求在企業(yè)之間可以比較，而且在同一企業(yè)的不同會(huì)計(jì)期間也要保持一致性。一致性與可比性一樣，都是保證會(huì)計(jì)信息質(zhì)量的重要原則。一貫性原則，是要求企業(yè)采用的會(huì)計(jì)政策在前后各期保持一致，不得隨意改變。如果確有必要變更，應(yīng)當(dāng)將變更的原因和變化的情況及其對(duì)會(huì)計(jì)單位財(cái)務(wù)狀況和經(jīng)營(yíng)成果的影響，在財(cái)務(wù)報(bào)告中加以說明。在會(huì)計(jì)核算中，會(huì)計(jì)處理方法的變更，往往會(huì)導(dǎo)致不同會(huì)計(jì)期間成本、收入等指標(biāo)口徑的不一致，影響會(huì)計(jì)信息的可比性，最終影響到會(huì)計(jì)信息的價(jià)值。堅(jiān)持一貫性原則，不僅能夠提高會(huì)計(jì)信息的使用價(jià)值，而且可以制約和防止企業(yè)通過變更會(huì)計(jì)方法人為地操縱成本、費(fèi)用和利潤(rùn)等會(huì)計(jì)指標(biāo)的行為。5、謹(jǐn)慎性原則，亦稱穩(wěn)健性原則。它是指企業(yè)在會(huì)計(jì)核算中應(yīng)盡可能減少經(jīng)營(yíng)者的風(fēng)險(xiǎn)負(fù)擔(dān)，辦法是在符合會(huì)計(jì)政策的前提下應(yīng)當(dāng)考慮企業(yè)風(fēng)險(xiǎn)，盡量低估企業(yè)的資產(chǎn)與收益，對(duì)可能發(fā)生的損失與費(fèi)用則要算足。謹(jǐn)慎性原則是市場(chǎng)經(jīng)濟(jì)的產(chǎn)物，在我國(guó)實(shí)行社會(huì)主義市場(chǎng)經(jīng)濟(jì)的情況下，實(shí)行謹(jǐn)慎性原則對(duì)于轉(zhuǎn)換企業(yè)經(jīng)營(yíng)機(jī)制，擴(kuò)大企業(yè)的財(cái)務(wù)決策權(quán)具有重要的意義。 6、相關(guān)性原則。它是指會(huì)計(jì)主體提供的會(huì)計(jì)信息必須符合國(guó)家有關(guān)部門進(jìn)行宏觀經(jīng)濟(jì)管理的要求，滿足投資者、債權(quán)人了解企業(yè)的財(cái)務(wù)狀況、經(jīng)營(yíng)成果和現(xiàn)金流量信息的要求并有助于他們作出正確的投資決策和信貸決策，滿足企業(yè)內(nèi)部經(jīng)營(yíng)管理當(dāng)局加強(qiáng)內(nèi)部經(jīng)營(yíng)管理的需要。 7、及時(shí)性原則。它是指會(huì)計(jì)核算應(yīng)當(dāng)及時(shí)進(jìn)行，保證會(huì)計(jì)信息與所反映的對(duì)象在時(shí)間上保持一致，以免使會(huì)計(jì)信息失去時(shí)效。 8、清晰性原則。它是指會(huì)計(jì)記錄和會(huì)計(jì)報(bào)表都應(yīng)當(dāng)清晰明了，便于理解和利用。清晰性原則對(duì)于會(huì)計(jì)信息的使用者來說是至關(guān)重要的，所以會(huì)計(jì)核算要盡量使會(huì)計(jì)信息通俗易懂，簡(jiǎn)單明了。 9、重要性原則。它是指可以根據(jù)會(huì)計(jì)信息對(duì)于使用者決策的影響程度來決定會(huì)計(jì)核算的精確程度及會(huì)計(jì)報(bào)表內(nèi)容的詳略程度，進(jìn)而決定核算的工作量。 10、歷史成本原則。它是指企業(yè)的各項(xiàng)財(cái)產(chǎn)物資應(yīng)當(dāng)按取得時(shí)的實(shí)際成本計(jì)價(jià)，物價(jià)如有變動(dòng)，除有一般特殊規(guī)定外，不得調(diào)整其賬面價(jià)值。按照此原則，企業(yè)的資產(chǎn)應(yīng)以取得日期所費(fèi)的成本作為入賬和計(jì)價(jià)的基礎(chǔ)，所以稱為歷史成本原則。歷史成本不僅是一切資產(chǎn)取得據(jù)以入賬的基礎(chǔ)，而且是其以后分?jǐn)傓D(zhuǎn)為費(fèi)用的基礎(chǔ)。此原則在正常情況下，同樣適用于負(fù)債、所有者權(quán)益。 11、配比原則。它是指收入與其相關(guān)的成本費(fèi)用應(yīng)當(dāng)配比。當(dāng)確定某一個(gè)會(huì)計(jì)期間已經(jīng)實(shí)現(xiàn)收入之后，就必須確定與該收入有關(guān)的已經(jīng)發(fā)生了的費(fèi)用，這樣才能正確確定該期間的損益。 12、權(quán)責(zé)發(fā)生制原則。它是指會(huì)計(jì)核算應(yīng)當(dāng)以權(quán)責(zé)發(fā)生制作為會(huì)計(jì)確認(rèn)的時(shí)間基礎(chǔ)，亦即費(fèi)用或收入是否計(jì)入某會(huì)計(jì)期間，不是以是否在該期間內(nèi)收到或付出現(xiàn)金為標(biāo)志，而是依據(jù)收入是否歸屬該期間的成果，費(fèi)用是否由該期負(fù)擔(dān)來確定。權(quán)責(zé)發(fā)生制是一種記賬基礎(chǔ)，建立在該基礎(chǔ)之上的會(huì)計(jì)模式可以正確地將收入與費(fèi)用相配合，正確地計(jì)算損益。 13、劃分收益性支出與資本性支出原則。它是指在會(huì)計(jì)核算中合理劃分收益性支出與資本性支出。如果支出所帶來的經(jīng)濟(jì)收益只與本會(huì)計(jì)期間有關(guān)，那么該項(xiàng)支出就作為收益性支出；如果支出的經(jīng)濟(jì)收益不僅與本會(huì)計(jì)期間有關(guān)，而且與幾個(gè)會(huì)計(jì)期間有關(guān)，那么該項(xiàng)支出就是資本性支出。區(qū)分收益性支出與資本性支出的原則對(duì)于正確地確定某一會(huì)計(jì)期間的損益有著重要性的意義。

Asset 資產(chǎn) Foud 資金 Resource 資源Liability 負(fù)債 Owner's equety 所有者權(quán)益