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会计主体 accounting entity，会计分期 accounting periods，货币计量 monetary measurement，持续经营 going concern。
企业作为一个会计主体,应当对其本身发生的交易或事项进行会计确认、计量和报告。独立地记录和核算企业本身各项生产经营活动，而不能核算、反映企业投资者或者其他经济主体的经济活动。
会计主体是现代会计学的基本概念，因此，以现代企业制度为基础，从经济学的角度对之进行探讨，有助于会计学界从更高层次理解和把握会计基本理论问题。主要讨论和研究经济方面的问题。
四类主体
一是会计主体是能动的认识和改造会计客体的“会计人”。
二是单独进行核算的经济实体（企业）。
三是会计工作为之服务的单位。
四是指具有独立资金和经营业务，单独进行核算的单位。
我国现行的各种版本会计学书籍和辞典中“会计主体”大部分持后三种观点，将企业作为会计主体，有的也称为会计个体或会计实体。
显然，人们对会计主体的界定和认识是不同的。会计作为一门国际上通用的“商业语言”，以其自身用语的严密性和规范性而著称，对于“会计主体”这一概念的科学的求证和认知，将有助于推动我国会计学科健康的发展和会计事业的繁荣。
猎户座HS
balance sheet 资产负债表income statement 收益表statement of cash flows 现金流量表 operating expense 经营费用operating result 经营成果profitability 获利能力partnership 合伙reporting format 报告式statement of owner’s equity 业主权益表T-account format T形账户表accounting cycle 会计循环anually 每年adjust 调整close 结清inequality 不平衡list 列示post 过账reverse 转回temporary account 临时账户trail balance 试算平衡表transfer 转移columnar 多栏的closing entry 结账分录accounting period 会计期间accrue 计提apportion 分配benefit 利益earn 赚取expire 耗费indefinite 无限的insurance premium 保险费matching 配比portray 描述prepaid 预付precollected 预收time period assumption 会计分配假设closing procedure 结账程序eliminate 消除expedient 方便的facilitate 便于income summary 收益汇总interim 期中norminal account 虚帐户post closing trial balance 结账后试算平衡表reversing entry 转回分录temporary account 暂时性账户worksheet 工作底表abbreviate 略缩cash sales 现金销售cash discount 现金折扣credit sales 赊账销售credit period 信用期COD cash on delivery 付款交货credit memorandum 贷项通知书freight collect 货到付运费freight prepaid 运费预付fob shipping point 离岸价 起运地交货价fob destination 到岸价 目的地交货价grant 同意merchandising company 商业公司merchandise 商品multi-step format多不式operational activity 经营活动purchase 购买payment term 付款条件sales revenue 销货收入sales returns and allowances 销货退回于折让sales discount 销货折扣net sales revenue 销货净额trade discount 商业折扣
金德易BOSS
"Advanced Financial Accounting", "Intermediate Accounting", "Basic Accounting", "Theory of Statistics", "Accounting English", "cashier Practice", "Financial Practical", "Management Accounting", "Financial Mathematics", "University of Practical English "," basic economic law "," computerized accounting "," cost accounting "," professional ethics of the accounting and financial regulations, "" Tax Accounting "," computer-based "
1024个西瓜
Advanced Financial AccountingJunior Financial AccountingAccounting Principle/ Accounting BasisStatisticsAccounting EnglishCashier PracticeFinancial Practical WritingManegement AccountingFinancial MathsCollege EnglishLaw of EconomicsComputerized AccountingCost AccountingProfessional Ethics of Accountants and Financial RegulationsTax AccountingBasic Computer Science 手工翻译，仅供参考~大部分都是我学过的课程~
青木震雷
《Advanced Financial Accounting》《Intermediate Accounting》, 《Basic Accounting》, 《Statistics Theory 》,《Accounting English》, 《Cashier Practice》, 《Financial Practical Writing》, 《Management Accounting》, 《Financial Mathematics》, 《University Practical English 》,《Basic Economic Law》,《Computerized Accounting 》,《Cost Acounting 》,《Professional Ethics of Accounting and Financial Regulations》 《Tax Accounting》,《Computer Base》
半夜磨牙
高级财务会计 senior financial accounting中级财务会计 junior financial accounting会计基础 the basics of accounting统计学原理 the theory of statistics会计英语 accounting English管理会计 managerial accounting财经数学 financial math大学实用英语 applied English for college students成本会计 cost accounting会计职业道德与财经法规 professinal ethics of accountant and financial regulations税务会计 tax accounting计算机基础 the basics of computeracy还有4个不确定怎么翻
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