政治风险 political risk
再开票中心 re-invoicing center
现代管理会计专门方法 special methods of modern management accounting
现代管理会计 modern management accounting
提前与延期支付 leads and lags
特许权使用管理费 fees and royalties
跨国资本成本的计算 the cost of capital for foreign investments
跨国运转资本会计 multinational working capital management
跨国经营企业业绩评价 multinational performance evaluation
经济风险管理 managing economic exposure
交易风险管理 managing transaction exposure
换算风险管理 managing translation exposure
国际投资决策会计 foreign project appraisal
国际投资决策会计 foreign project appraisal
国际存货管理 international inventory management
股利转移 dividend remittances
公司内部贷款 inter-company loans
冻结资金转移 repatriating blocked funds
冻结资金保值 maintaining the value of blocked funds
调整后的净现值 adjusted net present value
配比原则 matching
旅游、饮食服务企业会计 accounting of tourism and service
施工企业会计 accounting of construction enterprises
民航运输企业会计 accounting of civil aviation transportation enterprises
企业会计 business accounting
商品流通企业会计 accounting of commercial enterprises
权责发生制原则 accrual basis
农业会计 accounting of agricultural enterprises
实现原则 realization principle
历史成本原则 principle of historical cost
外商投资企业会计 accounting of enterprises with foreign investment
通用报表 all-purpose financial statements
铁路运输企业会计 accounting of rail way transportation enterprises
所有者权益 owners equity
所有者权益 owners equity
实质量于形式 substance over form
修正性惯例 principle of exceptions
信息系统论 information system perspective
相关性原则 relevance
微观会计 micro-accounting
客观性原则 objectivity
可比性原则 comparability
谨慎性原则 prudence
金融企业会计 accounting of financial institutions
交通运输企业会计 accounting of communication and transportation enterprises
建设单位会计 accounting of construction units
记账本位币 recording currency
计量属性 measurement attributes
及时性原则 timeliness
货币计量 monetary measurement
会计准则 accounting standards
会计主体 accounting entity
会计职业道德 accounting professional ethics
会计职能 functions of accounting
会计预测 accounting forecasting
会计要素 accounting elements
会计研究 accounting research
会计学科体系 accounting science system
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
会计管理体制 system of accounting administration
会计分期 accounting periods
会计对象 accounting object
会计等式 accounting equation
会计本质 nature of accounting
会计报表 accounting statements
宏观会计 macro-accounting
会计 accounting
汇总报表 combination statements
划分资本性支出与收益性支出原则 distinguishment between capital expenditure and revenue expenditure
合并报表 consolidated financial statements
管理活动论 management activities perspective
管理会计 management accounting
管理工具论 management tool perspective
股份制企业会计 accounting of stock companies
公认会计原则 generally accepted accounting principle, gaap
公共会计 public accounting
工业会计 accounting of industrial enterprises
个别报表 individual statements
高新技术企业会计 accounting of high technology enterprises
负债 liability
费用 expense
反馈价值 feedback value
对外经济合作企业会计 accounting of foreign economic cooperation enter prises
对外报表 external statements
对内报表 internal statements
一致性原则 consistency
艺术论 art perspective
房地产开发企业会计 accounting of real estate enterprises
邮电通信企业会计 accounting of post and telecommunication enterprises
预测价值 forecast value
真实与公允 true and fair view
持续经营 going concern
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
应收账款出借 assignment of accounts receivable
无担保债券 debenture bonds
后进先出法 last-in, first-out, lifo
其他货币资金
应付票据贴现 discount on notes payable
先进先出去 first-in, first-out缩写fifo
在发建工程 constructions in process
固定资产更换与改良 improvements and replacements of fixed assets
实地盘存制 periodic inventory system
收益总括观点 all-inclusive concept of income
损益表法
可变现净值法 net realizable value
应付福利费
基本业务利润
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
公司债券偿还 redemption of bonds
坏账 bad debts
固定资产重估价 revaluations of fixed assets
银行存款 cash in bank
固定资产 fixed assets
利润总额
利益分配 profit distribution
应计费用 accrued expense
商标权 trademarks and trade names
全部履行法
净利润 net income
应付利润 profit payable
未分配利润
收益债券 income bonds
货币资金
利息资本化 capitalization of interests
公益金
工程物资
预付账款 advance to supplier
其他应收款 other receivables
现金 cash
预收账款
公司债券发行 corporate bond floatation
应付工资 wages payable
实收资本 paid-in capital
盈余公积 surplus reserves
管理费用
土地使用权
股利 dividend
应交税金 taxes payable
负商誉 negative goodwill
费用的确认 recognition of expense
短期投资 temporary investment
短期借款 short-term loans
递延资产 deferred charges
低值易耗品
当期经营观点 current operating concept of income
待摊费用
待核销基建支出[旧]
待处理流动资产损失
待处理固定资产损失
存货销售的影响 effects of inventory errors
折旧[旧]
折旧方法 depreciation method
折旧率 depreciation rate
支出 payment
直线法 straight-line
职工福利基金 welfare fund
专项拨款【旧】
专利权 patents
住房基金 housing fund
重置成本法 replacement costing
专项物资[旧]
专项资产【旧】
专有技术 know-how
专营权 franchises
资本公积 capital reserves
资产负债表 balance sheet
资金占用和资金来源[旧]
自然资源 natural resources
存货 inventory
车间经费【旧】
偿债基金 sinking fund
长期应付款 long-term payables
长期投资 long-term investments
长期借款 long-term loans
长期负债 long-term liability of long-term debt
财务费用 financing expenses
拨定留存收益 appropriated retained earnings
标准成本法 standard costing
变动成本法 variable costing
比例履行法
包装物
版权 copyrights
汇总原始凭证 cumulative source document
汇总记账凭证核算形式 bookkeeping procedure using summary vouchers
工作底稿 working paper
复式记账凭证 multiple account titles voucher
复式记账法 double entry bookkeeping
复合分录 compound entry
划线更正法 correction by drawing a straight ling
汇总原始凭证 cumulative source document
会计凭证 accounting documents
会计科目表 chart of accounts
会计科目 account title
红字更正法 correction by using red ink
会计核算形式 bookkeeping procedures
过账 posting
会计分录 accounting entry
会计循环 accounting cycle
会计账簿 book of accounts
活页式账簿 loose-leaf book
集合分配账户 clearing accounts
计价对比账户 matching accounts
记账方法 bookkeeping methods
记账规则 recording rules
记账凭证 voucher
记账凭证核算形式 bookkeeping procedure using vouchers
记账凭证汇总表核算形式 bookkeeping procedure using categorized account summary
简单分录 simple entry
结算账户 settlement accounts
结账 closing account
结账分录 closing entry
借贷记账法 debit-credit bookkeeping
局部清查 partial check
卡片式账簿 card book
跨期摊提账户 inter-period allocation accounts
累计凭证 multiple-record document
联合账簿 compound book
明细分类账簿 subsidiary ledger
明细分类账户 subsidiary account
盘存账存 inventory accounts
平行登记 parallel recording
全面清查 complete check
日记总账 combined journal and ledger
日记总账核算形式 bookkeeping procedure using summarized journal
三式记账法 triple-entry bookkeeping
实账户 real accounts
试算表 trial balance
试算平衡 trial balancing
收付记账法 receipts-payment bookkeeping
收款凭证 receipt voucher
损益表账户 income statement accounts
通用记账凭证 general purpose voucher
通用日记账核算形式 bookkeeping procedure using general journal
外来原始凭证 source document from outside
现金日记账 cash journal
虚账户 nominal accounts
序时账簿 book of chronological entry
一次凭证 single-record document
银行存款日记账 deposit journal
永续盘存制 perpetual inventory system
原始凭证 source document
暂记账户 suspense accounts
增减记账法 increase-decrease bookkeeping
债权结算账户 accounts for settlement of claim
债权债务结算账户 accounts for settlement of claim and debt
债务结算账户 accounts for settlement of debt
账户 account
账户编号 account number
账户对应关系 debit-credit relationship
账项调整 adjustment of account
专用记账凭证 special-purpose voucher
转回分录 reversing entry
资金来源账户 accounts of sources of funds
资产负债账户 balance sheet accounts
转账凭证 transfer voucher
资金运用账户 accounts of applications of funds
自制原始凭证 internal source document
总分类账簿 general ledger
总分类账户 general account
附加账户 adjunct accounts
付款凭证 payment voucher
分类账簿 ledger
多栏式日记账核算形式 bookkeeping procedure using columnar journal
对账 checking
对应账户 corresponding accounts
定期清查 periodic checking method
定期盘存制 periodic inventory system
订本式账簿 bound book
调整账户 adjustment accounts
调整分录 adjusting journal entry
单式记账凭证 single account title voucher
单式记账法 single-entry bookkeeping
从属账户 secondary accounts
成本计算账户 costing accounts
财产清查 physical inventory
簿记 bookkeeping
不定期清查 non-periodic checking method
补充登记法 correction by extra recording
表外账户 off-balance sheet accounts
备抵账户 provision accounts
备抵附加账户 provision and adjunct accounts
备查账簿 memorandum
