wangmiao1211
Account 帐户Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测 Certificate in Internal Auditing 内部审计证书 Certificate in Management Accounting 管理会计证书 Certificate Public Accountant注册会计师 Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会 Financial forecast 财务预测 Generally accepted accounting principles 公认会计原则 General-purpose information 通用目的信息Government Accounting Office 政府会计办公室 Income statement 损益表 Institute of Internal Auditors 内部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 内部审计 Internal control structure 内部控制结构 Internal Revenue Service 国内收入署 Internal users 内部使用者 Management accounting 管理会计 Return of investment 投资回报 Return on investment 投资报酬 Securities and Exchange Commission 证券交易委员会 Statement of cash flow 现金流量表 Statement of financial position 财务状况表 Tax accounting 税务会计 Accounting equation 会计等式 Articulation 勾稽关系 Assets 资产 Business entity 企业个体 Capital stock 股本 Corporation 公司 Cost principle 成本原则 Creditor 债权人 Deflation 通货紧缩 Disclosure 批露 Expenses 费用 Financial statement 财务报表 Financial activities 筹资活动 Going-concern assumption 持续经营假设Inflation 通货膨涨 Investing activities 投资活动 Liabilities 负债 Negative cash flow 负现金流量 Operating activities 经营活动 Owner's equity 所有者权益 Partnership 合伙企业 Positive cash flow 正现金流量 Retained earning 留存利润 Revenue 收入 Sole proprietorship 独资企业 Solvency 清偿能力 Stable-dollar assumption 稳定货币假设 Stockholders 股东 Stockholders' equity 股东权益 Window dressing 门面粉饰
sunjinghong
会计审计人员及其他经济管理人员的在职学习用书。目录:推荐序前言 Part 1 Accounting Principle会计原理Chapter 1 Accountinon and Its Environment会计与环境 小案例Mini Case 正文Text 1.1 Nature and Content of Accounting 1.2 Objectives of Financial Reporting 1.3 Underlying Assumptions 核心词汇Core Words and Expressions 知识扩展More KnowledgeChapter 2 Accounting Concepts and Principles会计概念与原理 小案例Mini Case 正文Text 2.1 Qualitative Characteristics of Useful Accounting Information 2.2 Elements of the Financial Statements 2.3 Recognition and Measurement Principles 核心词汇Core Words and Expressions 知识扩展More KnowledgeChapter 3 Financial Statements财务报表 小案例Mini Case 正文Text 3.1 Balanee sheet 3.2 Income Statement and Statement ofChanges in Equity 3.3 Statement of Cash Flows 核心词汇Core Words and Expressions 知识扩展More KnowledgeChapter 4 The Accounting Cycle会计循环 小案例Mini Case 正文Text 4.1 Accounting Equation and Double-Entry Bookkeeping 4.2 Accounting Cycle 核心词汇Core Words and Expressions 知识扩展More Knowledge Part 2 Financial Accounting财务会计Chapter 5 Current Assets流动资产 小案例Mini Case 正文Text 5.1 Cash and Current tieceivables 5.2 Inventory 核心词汇Core Words and Expressions 知识扩展More KnowledgeChapter 6 Investments，Plant Assets and Intangibles投资、固定资产 小案例Mini Case 正文Text 6.1 Investments in Equity and Debt Securities 6.2 Plant Assets and Intangibles 核心词汇Core Words and Expressions 知识扩展More KnowledgeChapter 7 Liabilities负债 小案例Mini Case 正文Text 7.1 Current Liabilities 7.2 Bonds Payable and Convertible Bonds 核心词汇Core Words and Expressions 知识扩展More KnowledgeChapter 8 Owners’Equity所有者权益 小案例Mini Case 正文Text 8.1 Contributed Capital 8.2 Retained Earnings 核心词汇Core Words and Expressions 知识扩展More KnowledgeChapter 9 Performance经营成果 小案例Mini Case 正文Text 9.1 Income 9.2 Expenses 核心词汇Core Words and Expressions 知识扩展More KnowledgeChapter 10 Financial Statement Analysis财务报表分析 小案例Mini Case 正文Text 10.1 Framework for Financial Statement Analysis 10.2 Techniques of Analysis 10.3 Ratio Anabrsis 核心词汇Core Words and Expressions 知识扩展More Knowledge Part 3 Cost and Management Accounting成本与管理会计Chapter 11 Elements of Cost成本要素 小案例Mini Case 正文Text 11.1 Materials and Labor 11.2 Manufacturing Overheads 核心词汇Core Words and Expressions 知识扩展More KnowledgeChapter 12 Costing Systems成本核算系统 小案例Mini Case 正文Text 12.1 Job Costing and Process Costing 12.2 Absorption and Marginal Costing 12.3 Activity Based Costing 核心词汇Core Words and Expressions 知识扩展More KnowledgeChapter 13 Management Accounting管理会计 小案例Mini Case 正文Text 13.1 Standard Costing and Variance Analysis 13.2 Master Budgets 13.3 Performance Measurement 核心词汇Core Words and Expressions 知识扩展More Knowledge Part 4 International Accounting国际会计Chapter 14 International Accounting Harmonization国际会计协调 小案例Mini Case 正文Text 14.1 Advantages of International Accounting Harmonization 14.2 Applicability of International Standards 14.3 Major International Organizations Promoting Accounting Harmonization 核心词汇Core Words and Expressions 知识扩展More KnowledgeChapter 15 I nternational Accounting Standards Board国际会计 准则理事会 小案例Mini Case 正文Text 15.1 Organization ofInternational Accounting Standards Board 15.2 Framework for the Preparation and Presentation of Financial Statements 15.3 Core Standards by International Accounting StaJldards Committee 核心词汇Core Words and Expressions 知识扩展More KnowledgeChapter 16 Special Accounting Treatments in Multinational Corporations 跨国公司的特殊业务会计处理 小案例Mini Case 正文Text 16.1 Foreign Currency Transactions and Translations 16.2 Business Combination and Consolidated Financial Statements 核心词汇Core Words and Expressions 知识扩展More Knowledge Part 5 Audit审计Chapter 17 Audit Framework审计框架 小案例Mini Case 正文Text 17.1 Agency and Nature of Audit 17.2 Professional Ethics and Codes of Conduct 核心词汇Core Words and Expressions 知识扩展More KnowledgeChapter 18 Collecting Audit Evidence收集审计证据 小案例Mini Case 正文Text 18.1 Risk Assessment 18.2 Internal Control Systems 18.3 Tests of Controls 核心词汇Core Words and Expressions 知识扩展More KnowledgeChapter 19 External Audit Reports对外审计报告 小案例Mini Case 正文Text 19.1 Types of Audit Opinions and Audit Reports 19.2 Format and Content ofExternal Audit Reports 核心词汇Core Words and Expressions 知识扩展More Knowledge参考文献
月兮月兮
中国注册会计师审计准则 China Registered Accountants Auditing Standards（CRAAS）国际审计准则 International Standards on Auditing（ISA）
就爱装修
中国注册会计师审计准则和国际审计准则的英文简写中国注册会计师审计准则 China Registered Accountants Auditing Standards（CRAAS）
国际审计准则 International Standards on Auditing（ISA）机构、制度、准则的英文简写都取每个单词的首字母。
中国注册会计师审计准则 的英文简写CRAAS。国际审计准则 的英文简写ISA。
扩展资料：
国际审计准则是一套国际专业审计标准，规管财务审计的操作。 国际审计准则是由国际会计师联合会发出的。国际审计准则的基本内容：一般准则、外勤工作准则、报告准则。
财政部关于印发中国注册会计师执业准则的通知
国务院有关部委，各省、自治区、直辖市财政厅（局）：
为了规范注册会计师的执业行为，提高执业质量，维护社会公众利益，促进社会主义市场经济的健康发展，中国注册会计师协会拟订了《中国注册会计师鉴证业务基本准则》等22项准则，修订了《中国注册会计师审计准则第1142号--财务报表审计中对法律法规的考虑》等26项准则。
现予批准，自2007年1月1日起施行。现行的《独立审计基本准则》等相关准则同时废止。执行中有何问题，请及时反馈中国注册会计师协会。
参考资料来源：百度百科-中国注册会计师执业准则
参考资料来源：百度百科-国际审计准则
优质会计资格证问答知识库
