上海翻译公司认为会计学是一门很重要的学科，对一个公司来说起着举足轻重的作用。那么会计学的专业词汇有哪些呢?小编总结了一些，大家快来围观一下吧：

　　会计学accounting 会计信息accounting information 会计任务targets of accounting activities 会计人员accounting personnel 会计确认accounting recognition 会计目标accounting objective 会计理论结构theoretical structure of accounting 会计理论accounting theory 会计控制accounting control 会计决策accounting decision making 会计监督accounting supervision 会计假设accounting assumption 会计记录accounting records 会计计量accounting measurement 会计机构accounting department 会计环境accounting environment 会计核算financial accounting

　　成本报表cost statement 财务会计原则financial accounting principles 财务会计概念框架financial accounting conceptual framework 财务会计financial accounting 政府及非营利组织会计governmental and non-profit organization accounting 重要性原则materiality 专用报表special purpose financial statements 资产assets 资金funds 资金运动funds movement 财务报告financial report 财务报表要素elements of financial statements 财务报表financial statements 币值稳定假设constant-dollar assumption 保险企业会计accounting of insurance companies 收入的确认recognition of revenue 公司债券发行价格corporate bond issuing price 固定资产折旧depreciation of fixed assets 可转换债券convertible bonds 公司债券利息摊销加速折旧法accelerated depreciation methods 营业外收支净额公司债券利率interest rate on debenture

　　固定资产扩建additions of fixed assets 应收账款出售sale or factoring of accounts receivable 或有负债contingent liability 销货退回与折让sales returns and allowances 零售价格法retail method 现金折扣cash discount 特定履行法其他业务利润公司债券bonds payable 销售法sale method 应付票据notes payable 认股权stock rights 固定资产修理repairs and maintenance of fixed assets 有担保债券mortgage bonds 销售费用selling expenses 应付股利dividends payable 应收票据notes receivable 无形资产intangible assets 收款法collection method 所得税income tax 流动负债current liabilities 生产法production method 计划成本核算废弃和生置法retirement and replacement method 盘存法inventory method 流动资产current assets 购货折扣purchases discounts 商誉goodwill 应收账款accounts receivable 投资收益investment income 营业利润operating income 预提费用股本capital stock

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