英汉互译复式记账double-entry bookkeeping跨国公司Multinational enterprise世界会计或全球会计World Accounting国际会计International Accounting国外子公司会计Accounting for Foreign Subsidiaries国际会计准则委员会IASC，Internatinal Accounting Standards Committee编报财务报表的框架Framework for the Preparation and Presentation of FinancialStatements概念框架Conceptual Framework投资者Investors雇员Employees贷款人Lenders.供应商和其他商业债权人Suppliers and other trade creditors政府及其机构Governments and their agencies权责发生制Accrual basis持续经营Going concern可理解性Understandability相关性Relevance重要性Materiality可靠性Reliability真实反映Faithful representation实质重于形式Substance over form中立性Neutrality审慎Prudence完整性Completeness可比性Comparability国际会计准则IAS Internatinal Accounting Standards国际财务报告准则IFRS International Financial Reporting Standards现行汇率法current rate method流动与非流动项目法current-noncurrent method时间量度法monetary-nonmonetary method时态法temporal method货币性与非货币性项目法monetary-nonmonetary method功能货币Functional currency列报货币Presentation currency外币Foreign currency汇率Exchange rate期末汇率Closing rate即期汇率Spot exchange rate汇兑差额Exchange difference货币性项目Monetary items通货膨胀会计inflation accounting物价变动会计accounting for changing prices不变购买力模式historical cost/constant purchasing power一般物价水平general price level现行成本/名义购买力current cost/nominal purchasing power经营收益operation income资产持有利得holding gain会计惯例与会计准则Accounting Practice & Accounting Standards历史成本historical cost。

经济实质理于法律形式substance over form公允价值fair value收益平稳化income smoothing成本与市价孰低lower of cost or market后进先出法last-in,first- out先进先出法first-in, first-out直接转销法direct write-off method备抵法allowance method固定资产fixed assets直线法strainght-line method流动负债current liabilities长期负债long-term liabilities财务报表financial statements企业财务状况financial position经营成果results of operations现金流量表statement of cash flow美国证券交易委员会SEC,Securities and Exchange Commission美国的公认会计原则GAAP Generally Accepted Accounting Principles筹资渠道Sources of Finance法律体系Legal System税收Taxation通货膨胀Inflation经济发展水平Level of Economic Development教育水平Education Level美国会计学会AAA, the American Accounting Association财务会计准则委员会FASB, the Financial Accounting Standards Board证券交易委员会SEC, the Securities and Exchange Commission美国注册会计师协会AICPA ，the American Institute of Certified Public Accountants欧洲联盟European Union, EU经济合作与发展组织OECD，Organization for Economic Cooperation andDevelopmentIOSCO International Organization of Securities CommissionsIFAC International Federation of AccountantsInternational Financial Reporting Standards (IFRSs)国际财务报告准则IFRS 1 首次采用国际财务报告准则First-time Adoption of International Financial Reporting StandardsIFRS 2 股份支付Share-based PaymentIFRS 3企业合并Business CombinationsIFRS 4 保险合同Insurance ContractsIFRS 5 持有的准备出售的非流动资产和中止经营Non-current Assets Held for Sale and Discontinued OperationsIFRS 6 矿产资源的勘探和评价Exploration for and Evaluation of Mineral ResourcesIFRS 7金融工具披露Financial Instruments: DisclosuresIFRS 8 经营分部Operating SegmentsInternational Accounting Standards (IASs)国际会计准则IAS 1 财务报告的列报Presentation of Financial StatementsIAS 2 存货InventoriesIAS 7 现金流量表Cash Flow StatementsIAS 8会计政策、会计估计的变更和差错Accounting Policies, Changes in Accounting Estimates and ErrorsIAS 10 资产负债表日后事项Events after the Balance Sheet DateIAS 11 建造合同Construction ContractsIAS 12所得税Income TaxesIAS 16不动产、厂房和设备Property, Plant and EquipmentIAS 17 租赁LeasesIAS 18 收入RevenueIAS 19 雇员福利Employee BenefitsIAS20 政府补助会计和政府原著的披露Accounting for Government Grants and Disclosure of Government AssistanceIAS 21 汇率变动的影响The Effects of Changes in Foreign Exchange RatesIAS 23 借款费用Borrowing CostsIAS 24 关联方披露Related Party DisclosuresIAS 26 退休福利计划的会计和报告Accounting and Reporting by Retirement Benefit PlansIAS 27 合并财务报表和单独财务报表Consolidated and Separate Financial StatementsIAS 28 对联营企业的投资Investments in AssociatesIAS 29 恶性通货膨胀经济中的财务报告Financial Reporting in Hyperinflationary EconomiesIAS 31 合营中的权益Interests in Joint VenturesIAS 32金融工具：列报Financial Instruments: PresentationIAS 33每股收益Earnings per ShareIAS 34 中期财务报告Interim Financial ReportingIAS 36 资产减值Impairment of AssetsIAS 37准备、或有负债和或有资产Provisions, Contingent Liabilities and Contingent AssetsIAS 38无形资产Intangible AssetsIAS 39金融工具：确认和计量Financial Instruments: Recognition and MeasurementIAS 40 投资性房地产Investment PropertyIAS 41 农业AgricultureInterpretationsIFRIC 1现有的解除、恢复和类似负债的变动Changes in Existing Decommissioning, Restoration and SimilarLiabilitiesIFRIC 2 成员在合作主体中的股份和类似工具Members’ Shares in Co-operative Entities and SimilarInstrumentsIFRIC 4 确定一项协议是否包含租赁Determining whether an Arrangement contains a LeaseIFRIC 5解除、恢复和环境复原基金产生的权利Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation FundsIFRIC 6 参与特殊市场产生的负债：电子电器废弃物Liabilities arising from Participating in a Specific Market— Waste Electrical and Electronic Equipment IFRIC 7 在ISA29恶性通货膨胀经济中的财务报告中应用重述法Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary EconomiesIFRIC 8 IFRS的范围Scope of IFRS 2IFRIC 9 嵌入衍生工具的重新评估Reassessment of Embedded DerivativesIFRIC 10 中期财务报告和减值Interim Financial Reporting and Impairment IFRIC 11 集团与库存股交易IFRS 2—Group and Treasury Share Transactions IFRIC 12公共服务特许经营合同Service Concession Arrangements解释SIC-7 引入欧元Introduction of the EuroSIC-10 政府援助：与经营活动没有特定联系的政府援助Government Assistance—No Specific Relation to Operating ActivitiesSIC-12合并：特定目的实体Consolidation—Special Purpose EntitiesSIC-13共同控制实体：合营者的非货币性投入Jointly Controlled Entities—Non-Monetary Contributions by VenturersSIC-15 经营租赁：激励措施Operating Leases—IncentivesSIC-21所得税：已重估非折旧资产的弥补Income Taxes—Recovery of Revalued Non-Depreciable AssetsSIC-25 所得税：企业或其股东的纳税地位的改变Income Taxes—Changes in theTax Status of an Entity or its ShareholdersSIC-27 评价涉及租赁法律形式的交易的实质Evaluating the Substance of Transactions Involving the Legal Form of a LeaseSIC-29披露：财务特许权协议Service Concession Arrangements: DisclosuresSIC-31收入：涉及广告服务的易货交易Revenue—Barter Transactions Involving Advertising ServicesSIC-32无形资产——网址成本Intangible Assets—Web Site Costs。