《中级会计12版》Kieso版英文术语对照.doc

术语对照?? A A.C.Nielsen Company?A.C.尼尔森公司AASB(Australian Accounting Standards Board)?澳大利亚会计准则委员会Abbott Laboratories?雅培制药Abdel-Khalik, A.Rashad?阿伯德尔-卡力克，A.瑞哈德Abnormal shortages?非正常短缺Absences，?（职工）缺勤，??? compensated???? （职工）已获补偿的缺勤Accelerates Cost Recovery System(ACRS)?加速成本回收制Accounting，?会计，??? ethics in???? 会计职业道德Accounting changes, see Changes in accounting?会计变更，参见Changes in accountingAccounting cycle：?会计循环：??? adjusted trial balance???? 调整后试算表??? adjusting entries???? 调整分录??? closing???? 结账；结转??? journalizing?编制分录??? post-closing trial balance?结账后试算表??? posting?过账??? preparing financial statement?编制财务报表??? reversing entries?转回分录??? steps of?会计循环中的各个步骤??? transactions and other event?交易及其他事项??? identifying/recording?确认/记录??? trial balance?试算表Accounting information system?会计信息系统Accounting policies：?会计政策：??? and APB Opinion No.22?会计政策与会计原则委员会意见书第22号??? on balance sheet?资产负债表上的会计政策??? disclosure of?会计政策的披露??? MDA of?对于会计政策的管理层讨论和分析Accounting principle?会计原则；会计原理??? changes in, see Change(s) in accounting principle?会计原则的变化，参见Change(s) in accounting principleAccounting Principles Board(APB)?会计原则委员会see also Opinions of the Accounting Principles Board?另见Opinions of the Accounting Principles BoardAccounting Research and Terminology Bulletin No.43?会计研究与名词公报第43号Accounting Research Bulletins：?会计研究公报：No.43(Restatement and Revision of Accounting Research Bulletins)?会计研究公报第43号（“会计研究公报的重述与修订”）No.45(Long-Term Construction-Type Contracts)?会计研究公报第45号（“长期建造合同”）Accounting Research Study No.13(The Accounting Basis of Inventories)?会计研究第13号（“存货的会计基础”）Accounting standards：?会计准则；会计标准：??? economic consequences of?会计准则的经济后果??? need for development of?建立会计准则的必要性??? politicization of?会计准则的政治化??? principle-based vs. rule-based?原则基础会计准则对规则基础会计准则??? before SFAS No.140?财务会计准则公告第140号之前的会计准则Accounting Standards Board(AcSB)(Canada)?加拿大会计准则委员会Accounting Standards Board(ASB)(U.K.)?英国会计准则委员会Accounting Standards Board of Japan(ASBJ)?日本会计准则委员会Accounting Standards