《中級會計·12版》kieso版英文術(shù)語對照(1)

1、術(shù)語對照AA.C.NielsenCompanyA.C.尼爾森公司AASB(AustralianAccountingStardsBoard)澳大利亞會計準則委員會AbbottLabaties雅培制藥AbdelKhalikA.Rashad阿伯德爾卡力克，A.瑞哈德Abnmalshtages非正常短缺Absences，（職工）缺勤，compensated（職工）已獲補償?shù)娜鼻贏cceleratesCostRecoverySystem(ACRS

2、)加速成本回收制Accounting，會計，ethicsin會計職業(yè)道德AccountingchangesseeChangesinaccounting會計變更，參見ChangesinaccountingAccountingcycle：會計循環(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過賬preparingfinancialstatement編制財務報表reversingentries轉(zhuǎn)回分錄stepsof會計循環(huán)中的各個步驟transactionsotherevent交易及其他事項economicconsequencesof會計準則的經(jīng)濟后果needfdevelopmentof建立會計準則的必要性politicizationof會計準則的政治化principlebasedvs.rulebas

4、ed原則基礎(chǔ)會計準則對規(guī)則基礎(chǔ)會計準則befeSFASNo.140財務會計準則公告第140號之前的會計準則AccountingStardsBoard(AcSB)(Canada)加拿大會計準則委員會AccountingStardsBoard(ASB)(U.K.)英國會計準則委員會AccountingStardsBoardofJapan(ASBJ)日本會計準則委員會AccountingStardsExecutiveCommittee(AcS

5、EC)（英）會計準則執(zhí)行委員會Accountingthey：會計理論：cashbasisaccounting會計理論與收付實現(xiàn)制會計Accountspayable(s)：應付賬款：decreasein應付賬款的減少increasein應付賬款的增加indirectmethodofanalyzing應付賬款分析的間接法Accountsreceivable(s)：應收賬款：agesof應收賬款賬齡APBOpinionNo.21應收賬款與會計