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CPA：Certified Public Accountant (美)执业会计师IAS：International Accounting Standards 国际会计准则IASC：International Accounting Standards Committee 国际会计准则委员会FASB：Finanancial Accounting Standards Board 美国财务会计准则委员会SEC：Securities and
CPA: Certified Public Accountant (Certified Public Accountant) Certified Public Accountant IAS: International Accounting Standards International Accounting Standards Board IASC: International Accounting Standards Committee IASB FASB: Finanancial Accounting Standards Board SEC: SEC