会计英语名词解释

Question

会计十三项原则的英语解释

Answer 1

accountant
[英][əˈkaʊntənt][美][əˈkaʊntənt]
n.会计人员，会计师;
复数：accountants形近词：accounting
例句：
1、He was satisfied with his earnings as an accountant.
他对自己会计师的收入很满意。
2、Hiring a great accountant or CFO will cost you, but it will help you make money in the long run.
聘请能干的会计师或者首席财务官的确要花一笔钱，但能让你实现长期盈利。
3、A good accountant can analyze an unprofitable operation quickly.
一名优秀的会计师能迅速分析出亏损的环节。

Answer 2

一．体现会计信息质量要求的原则
1．客观性原则 The Objectivity Principle
2．相关性原则 The Relevant principle
3．可比性原则 The Comparable principle
4．一贯性原则 The Consistent principle
5．及时性原则 The Timeliness principle
6．明晰性原则 The full disclosure principle
二，体现会计确认，计量要求的原则
1，权责发生制原则 The Accrual basis principle
2，配比原则 The matching principle
3，历史成本原则 The historical cost principle
4，划分收益性支出和成本性支出原则 The Cost-benefit relationship principle
三，体现会计修订性惯例要求的原则
1，谨慎性原则 The Conservation principle
2，重要性原则 The Materiality principle
3，实质重于形式原则 The Realization principle

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