【正文】 n making會(huì)計(jì)監(jiān)督accounting supervision會(huì)計(jì)假設(shè)accounting assumption會(huì)計(jì)記錄accounting records會(huì)計(jì)計(jì)量accounting measurement會(huì)計(jì)機(jī)構(gòu)accounting department會(huì)計(jì)環(huán)境accounting environment會(huì)計(jì)核算financial accounting會(huì)計(jì)管理體制system of accounting administration會(huì)計(jì)分期accounting periods會(huì)計(jì)對(duì)象accounting object會(huì)計(jì)等式accounting equation會(huì)計(jì)本質(zhì)nature of accounting會(huì)計(jì)報(bào)表accounting statements宏觀會(huì)計(jì)macroaccounting會(huì)計(jì)accounting匯總報(bào)表bination statements劃分資本性支出與收益性支出原則distinguishment between capital expenditure and revenue expenditure合并報(bào)表consolidated financial statements管理活動(dòng)論management activities perspective管理會(huì)計(jì)management accounting管理工具論management tool perspective股份制企業(yè)會(huì)計(jì)accounting of stock panies公認(rèn)會(huì)計(jì)原則generally accepted accounting principle, GAAP公共會(huì)計(jì)public accounting工業(yè)會(huì)計(jì)accounting of industrial enterprises個(gè)別報(bào)表individual statements高新技術(shù)企業(yè)會(huì)計(jì)accounting of high technology enterprises負(fù)債liability費(fèi)用expense反饋價(jià)值feedback value對(duì)外經(jīng)濟(jì)合作企業(yè)會(huì)計(jì)accounting of foreign economic cooperation enter prises對(duì)外報(bào)表external statements對(duì)內(nèi)報(bào)表internal statements一致性原則consistency藝術(shù)論art perspective房地產(chǎn)開(kāi)發(fā)企業(yè)會(huì)計(jì)accounting of real estate enterprises郵電通信企業(yè)會(huì)計(jì)accounting of post and telemunication enterprises預(yù)測(cè)價(jià)值fore_cast value真實(shí)與公允true and fair view持續(xù)經(jīng)營(yíng)going concern成本報(bào)表cost statement財(cái)務(wù)會(huì)計(jì)原則financial accounting principles財(cái)務(wù)會(huì)計(jì)概念框架financial accounting conceptual framework財(cái)務(wù)會(huì)計(jì)financial accounting政府及非營(yíng)利組織會(huì)計(jì)governmental and nonprofit organization accounting重要性原則materiality專(zhuān)用報(bào)表special purpose financial statements資產(chǎn)assets資金funds資金運(yùn)動(dòng)funds movement財(cái)務(wù)報(bào)告financial report財(cái)務(wù)報(bào)表要素elements of financial statements財(cái)務(wù)報(bào)表financial statements幣值穩(wěn)定假設(shè)constantdollar assumption保險(xiǎn)企業(yè)會(huì)計(jì)accounting of insurance panies收入的確認(rèn)recognition of revenue公司債券發(fā)行價(jià)格corporate bond issuing price固定資產(chǎn)折舊depreciation of fixed assets可轉(zhuǎn)換債券convertible bonds公司債券利息攤銷(xiāo)加速折舊法accelerated depreciation methods營(yíng)業(yè)外收支凈額公司債券利率interest rate on debenture應(yīng)收賬款出借assignment of accounts receivable無(wú)擔(dān)保債券debenture bonds后進(jìn)先出法lastin, firstout, LIFO其他貨幣資金應(yīng)付票據(jù)貼現(xiàn)dis_counton notes payable先進(jìn)先出去firstin, firstout縮寫(xiě)FIFO在發(fā)建工程constructions in process固定資產(chǎn)更換與改良improvements and replacements of fixed assets實(shí)地盤(pán)存制periodic inventory system收益總括觀點(diǎn)allinclusive concept of ine損益表法可變現(xiàn)凈值法net realizable value應(yīng)付福利費(fèi)基本業(yè)務(wù)利潤(rùn)固定資產(chǎn)擴(kuò)建additions of fixed assets應(yīng)收賬款出售sale or factoring of accounts receivable或有負(fù)債contingent liability銷(xiāo)貨退回與折讓sales returns and allowances零售價(jià)格法retail method現(xiàn)金折扣cash discount特定履行法其他業(yè)務(wù)利潤(rùn)公司債券bonds payable銷(xiāo)售法sale method應(yīng)付票據(jù)notes payable認(rèn)股權(quán)stock rights固定資產(chǎn)修理repairs and maintenance of fixed assets有擔(dān)保債券mortgage bonds銷(xiāo)售費(fèi)用selling expenses應(yīng)付股利dividends payable應(yīng)收票據(jù)notes receivable無(wú)形資產(chǎn)intangible assets收款法collection method所得稅ine tax流動(dòng)負(fù)債current liabilities生產(chǎn)法production method計(jì)劃成本核算廢棄和生置法retirement and replacement method盤(pán)存法inventory method流動(dòng)資產(chǎn)current assets購(gòu)貨折扣purchases discounts商譽(yù)goodwi