国际会计专业术语

序号专业术语1Internationalaccounting2multinationalenterpriseMNE3internationalaccountingstandards4adequatedisclosure5foreigncurrencytranslation6internationalfinancialstatementanalysis7managerialplanningandcontrol8internationaltaxationandtransferringprice9accountingmodel10internationalcapitalmarket11financialreporting12balancesheet13incomestatement14cashflowstatement15auditorreport16reconciliationsofshareholders'funds17auditingstandards18marketablesecurities19homecountry20transactions21events22financialinstruments23Anglo-Saxon24internationalaccountingconventions25conferences26measurement第一单元27stockexchanges28globalequitymarkets29stockbrokers30options31listedcompanyorpubliclytradedcompany32securitiesmarket33double-entrysystem34bookkeeping35accountability36convergence37tradebarriers38affiliatedcompany39segmentaldisclosure40benchmark41consolidatedfinancialstatement42stock-basedcompensation43acquisition44returnonequity45synergy46price-toearningratio47Grossdomesticproduce48capitalization49continentalEurope50externalinvestor51internalmanager52alliance53recognition54regulatorysystem55self-imposedrestriction56portfolio57harmonization58framework59quantityofinformation60accountingpractice中文含义国际会计跨国公司国际会计准则充分披露外币折算国际财务报表分析管理计划与控制国际税收与转移价格会计模式国际资本市场财务报告资产负债表收益表现金流量表审计报告股东权益调节表审计准则可交易证券或短期投资母国交易事项经融工具安格鲁-萨克森国际会计惯例会议研讨会计量第一单元股票交易全球权益市场股票经纪人期权上市公司证券市场复式记账簿记责任趋同贸易障碍附属公司分部披露标杆合并财务报表股票薪酬收购股东权益回报（率）融合市盈率GDP国内生产总值资本化大陆欧洲外部投资者内部管理者联盟确认规范系统自我控制投资组合协调框架信息量会计实务序号专业术语1development2classification3judgmentalclassifications4financialaccountingsystem5communication6sourceoffinance7legalsystem8taxation9politicalandeconomicties10inflation11levelofeconomicdevelopment12educationlevel13balancesheetformat14CodeorCivilLaw15CommonorCaseLaw16Taxaccounting17Applicationofaccountingprinciples18individualismVScollectivism19Powerdistance20uncertaintyavoidance21masculinityVSfeminism22ConfucianDynamism23Long-termorientation24Professionalismvs.statutorycontrol25uniformityvs.flexibility26conservatismvs.optimism第二单元27secrecyvs.transparency28Macroeconomicpattern29Microeconomicpattern30independentdisciplineapproach31theuniformaccountingapproach32Trial-and-errormethod33Centralgovernment34administrativecontrol35account36conceptualframeworks37taxonomy38generalization39transnationallevel40performance41relevantinformation42taxableincome43dividend44bonuspayouts45inflation-adjustedmodel46prospect47institutionalfactor48fairpresentation49legalcompliance50accountingpractice51substanceoverform52individual-companyfinancialstatements53transparent54measurementpractice55latestannualreport56emergingmarketeconomy57IFRSinternationalfinancialreportingstandards58directive59commercialCode60provision61amortizedexpense62leasedasset63financelease64depreciation65deferredtax66hedge67balancesheetitems68treasuryshares69receivablesandpayables70derivativefinancialinstruments71pension72futureeconomicbenefit73liability中文含义发展分类判断性分类财务会计系统交流筹资来源法律体系税收政治与经济联系通货膨胀经济发展水平教育水平资产负债表格式成文法普通法税收会计会计远着应用个人主义反对集体主义权力距离不确定性的避免刚性对柔性儒家力本轮长期趋势职业化对法规化统一性对弹性稳健主义对乐观主义第二单元保密与透明宏观经济模式微观经济模式独立学科模式同一会计模式试错法中央政府管理控制账户概念框架分类法原则，原理跨国水平业绩相关信息应税收益股利奖金支付通货膨胀调整模式前景制度因素公允表述法规符合会计实务实质重于形式单个公司财务报表透明的计量实务最新年度报告最兴市场经济国际财务报告准则指令商典法条款分摊的费用租赁资产融资租赁折旧递延税套期资产负债表项目库藏股应收和应付账款衍生金融工具抚恤金未来经济利益负债序号专业术语1accountingstandard2accountingprofession3accountingpractice4Anglo-Saxonaccounting5accountingregulationandenforcement6accountingresearchbulletin7accountingseriesreleases8AICPAAmericaninstituteofcertifiedpublicaccountants9accountingstandardssteeringcommitteeASSC第三单元10accountingregulation11accountingpolicy12accrualbasisaccounting13accountingmeasurement14Arm'slength15bookvalue16bubbleeconomy17bigbang18conceptualFramework19consolidatedfinancialstatement20capitalizationandamortization21commerciallegislation22creditorprotection23conglomerate24certifiedpublicaccountant25cashflowforecast26commonstockandpreferredstock27depreciablefixedassets28expense29director'sreport30disclosure31deferredtax32decliningbalancemethod33dueprocessprocedure34draft35dilutedearning36discretionaryreserves37enforcement38earningpershare39elementsoffinancialstatements40equitymethod41financialposition42footnotes43fairnessorientation44financialperformance45federalincometax46industry47intangibleasset48inventory49independentaudit50incometax51investmentdecisionmaking52lag53leases54legalreserve55legalcapital56lowofcostornetrealizablevalue57lossesandgains58liabilitymethod59multinationalcompany60measurementrules61mediumsizedcompany62minorityinterest63notestofinancialstatements64nationaluniformaccounting65nationaluniformchartofaccounts66nationalizationandinternationalization67opinion68publicsectorandprivatesector69preparationoffinancialstatements70pension71publiclytradedcompanies72parentcompany73Post-balancesheetevents74periodicity75proportionalconsolidation76presentvalue77publichearings78PublicCompanyAccountingReformandInvestorProtectionActof200279professionalassociation80provision81pensionandretirementbenefits82qualityofinformation83recognitionandmeasurement84realization85revenue86retained