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中国科技术语 ›› 2014, Vol. 16 ›› Issue (6): 35-38.doi: 10.3969/j.issn.1673-8578.2014.06.012
• 术语与翻译 • 上一篇 下一篇
张宁
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作者简介:
ZHANG Ning
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摘要： 会计准则的国际趋同是不可逆转的历史潮流,中国的财务会计也从“国家化”向“国际化”加速迈进。文章以《国际会计准则》中的英文术语为切入点,对其特征与应用进行解析,以帮助会计人员更准确地理解、掌握该准则,同时也希望对会计人员学好会计英语有一定的帮助指导作用。
关键词: 国际会计准则, 英文术语, 解析
Abstract: The international convergence of accounting standards is an irreversible historical trend, China's financial accounting is accelerating to internationalize. Based on the English terms of IAS, this paper aims to analyze its features and applications. We hope to help the accountant to understand and master the standards more accuracy, and to give the learners some assistance.
Key words: IAS, English terms, analysis
中图分类号:
F275
N04 (术语规范及交流)
张宁. 《国际会计准则》英文术语解析[J]. 中国科技术语, 2014, 16(6): 35-38.
ZHANG Ning. Analysis of IAS English Terms[J]. China Terminology, 2014, 16(6): 35-38.
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链接本文: https://www.term.org.cn/CN/10.3969/j.issn.1673-8578.2014.06.012
https://www.term.org.cn/CN/Y2014/V16/I6/35
