【文章內(nèi)容簡介】 esheet 資產(chǎn)負(fù)債表 Bookkeepking 簿記 Cashflowprospects 現(xiàn) 金 流 量 預(yù) 測CertificateinInternalAuditing 內(nèi)部審計(jì)證書 CertificateinManagementAccounting 管理會(huì)計(jì)證書 CertificatePublicAccountant 注冊會(huì)計(jì)師 Costaccounting 成本會(huì)計(jì) Externalusers 外部使用者 Financialaccounting 財(cái)務(wù)會(huì)計(jì) FinancialAccountingStandardsBoard 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì) Financialforecast 財(cái)務(wù)預(yù)測 Generallyacceptedaccountingprinciples 公認(rèn)會(huì)計(jì)原則 Generalpurposeinformation 通 用 目 的 信 息GovernmentAccountingOffice 政府會(huì)計(jì)辦公室 Inestatement 損益表 InstituteofInternalAuditors 內(nèi)部審計(jì)師協(xié)會(huì) InstituteofManagementAccountants 管理會(huì)計(jì)師協(xié)會(huì) Integrity 整合性 Internalauditing 內(nèi)部審計(jì) Internalcontrolstructure 內(nèi) 部 控 制 結(jié) 構(gòu)InternalRevenueService 國內(nèi)收入署 Internalusers 內(nèi)部使用者 Managementaccounting 管理會(huì)計(jì) Returnofinvestment 投資回報(bào) Returnoninvestment 投資報(bào)酬 SecuritiesandExchangeCommission 證券交易委員會(huì) Statementofcashflow 現(xiàn)金流量表Statementoffinancialposition 財(cái)務(wù)狀況表 Taxaccounting 稅務(wù)會(huì)計(jì) Accountingequation會(huì)計(jì)等式 Articulation 勾稽關(guān)系 Assets資產(chǎn) Businessentity 企業(yè)個(gè)體 Capitalstock 股本 Corporation 公司Costprinciple 成本原則 Creditor 債權(quán)人 Deflation 通貨緊縮Disclosure 批露 Expenses 費(fèi)用 Financialstatement 財(cái)務(wù)報(bào)表 Financialactivities 籌資活動(dòng) Goingconcernassumption 持續(xù)經(jīng)營假設(shè) Inflation 通貨膨漲 Investingactivities 投資活動(dòng) Liabilities 負(fù)債 Negativecashflow 負(fù)現(xiàn)金流量 Operatingactivities 經(jīng)營活動(dòng)Owner39。sequity 所有者權(quán)益 Partnership 合伙企業(yè) Positivecashflow 正 現(xiàn)金 流 量 Retainedearning 留 存 利潤Revenue 收入 Soleproprietorship 獨(dú)資企業(yè) Solvency 清償能力 Stabledollarassumption 穩(wěn)定貨幣假設(shè) Stockholders 股東 Stockholders39。equity 股 東 權(quán) 益 Windowdressing 門 面 粉 飾Account 帳 政治風(fēng)險(xiǎn) politicalrisk 再開票中心 reinvoicingcenter 現(xiàn)代管理會(huì)計(jì)專門方法 specialmethodsofmodernmanagementaccounting 現(xiàn)代管理會(huì)計(jì) modernmanagementaccounting 提前與延期支付 LeadsandLags 特許權(quán)使用管理費(fèi) feesandroyalties 跨 國 資 本 成 本 的 計(jì) 算thecostofcapitalforforeigninvestments 跨國運(yùn)轉(zhuǎn)資本會(huì)計(jì) multinationalworkingcapitalmanagement 跨國經(jīng)營企業(yè)業(yè)績評(píng)價(jià) multinationalperformanceevaluation 經(jīng)濟(jì)風(fēng)險(xiǎn)管理 managingeconomicexposure 交易風(fēng)險(xiǎn)管理 managingtransactionexposure 換算風(fēng)險(xiǎn)管理 managingtranslationexposure 國際投資決策會(huì)計(jì) foreignprojectappraisal 國際存貨管理 internationalinventorymanagement 股利轉(zhuǎn)移 dividendremittances 公司內(nèi)部貸款 interpanyloans 凍結(jié)資金轉(zhuǎn)移 repatriatingblockedfunds 凍結(jié)資金保值 maintainingthevalueofblockedfunds 調(diào)整后的凈現(xiàn)值 adjustedpresentvalue 配比原則 matching 旅游、飲食服務(wù)企業(yè)會(huì)計(jì) accountingoftourismandservice 施工企業(yè)會(huì)計(jì) accountingofconstructionenterprises 民航運(yùn)輸企業(yè)會(huì)計(jì) accountingofcivilaviationtransportationenterprises 企業(yè)會(huì)計(jì) businessaccounting 商品流通 企業(yè)會(huì)計(jì) accountingofmercialenterprises 權(quán)責(zé)發(fā)生制原則 accrualbasis 農(nóng)業(yè)會(huì)計(jì) accountingofagriculturalenterprises 實(shí)現(xiàn)原則 realizationprinciple 歷史成本原則 principleofhistoricalcost 外 商 投 資 企 業(yè) 會(huì) 計(jì)accountingofenterpriseswithforeigninvestment 通用報(bào)表 allpurposefinancialstatements 鐵路運(yùn)輸企業(yè)會(huì)計(jì) accountingofrailwaytransportationenterprises 所有者權(quán)益 ownersequity 實(shí)質(zhì)量于形式 substanceoverform 修正性慣例 principleofexceptions 信息系統(tǒng)論 informationsystemperspective 相關(guān)性原則 relevance 微觀會(huì)計(jì) microaccounting 客觀性原則 objectivity 可比性原則 parability 謹(jǐn)慎性原則 prudence 金融企業(yè)會(huì)計(jì) accountingoffinancialinstitutions 交通運(yùn)輸企業(yè)會(huì)計(jì) accountingofmunicationandtransportationenterprises 建設(shè)單位會(huì)計(jì) accountingofconstructionunits 記賬本位幣 recordingcurrency 計(jì)量屬性 measurementattributes 及時(shí)性原則 timeliness 貨幣計(jì)量 moarymeasurement 會(huì)計(jì)準(zhǔn)則 accountingstandards 會(huì)計(jì)主體 accountingentity 會(huì)計(jì)職業(yè)道德 accountingprofessionalethics 會(huì)計(jì)職能 functionsofaccounting 會(huì)計(jì)預(yù)測 accountingforecasting 會(huì)計(jì)要素 accountingelements 會(huì)計(jì)研究 accountingresearch 會(huì)計(jì)學(xué)科體系 accountingsciencesystem 會(huì)計(jì)學(xué) accounting 會(huì)計(jì)信息 accountinginformation 會(huì)計(jì)任務(wù) targetsofaccountingactivities 會(huì)計(jì)人員 accountingpersonnel 會(huì)計(jì)確認(rèn) accountingrecognition 會(huì)計(jì)目標(biāo) accountingobjective 會(huì) 計(jì) 理 論 結(jié) 構(gòu)theoreticalstructureofaccounting 會(huì)計(jì)理論 accountingtheory 會(huì)計(jì)控制 accountingcontrol 會(huì)計(jì)決策 accountingdecisionmaking 會(huì)計(jì)監(jiān)督 accountingsupervision 會(huì)計(jì)假設(shè) accountingassumption 會(huì)計(jì)記錄 accountingrecords 會(huì)計(jì)計(jì)量 accountingmeasurement 會(huì)計(jì)機(jī)構(gòu) accountingdepartment 會(huì)計(jì)環(huán)境 accountingenvironment。會(huì)計(jì)核算 financialaccounting 會(huì)計(jì)管理體制 systemofaccountingadministration 會(huì)計(jì)分期 accountingperiods 會(huì)計(jì)對象 accountingobject 會(huì)計(jì)等式 accountingequation 會(huì)計(jì)本質(zhì) natureofaccounting 會(huì)計(jì)報(bào)表 accountingstatements 宏觀會(huì)計(jì) macroaccounting 會(huì)計(jì) accounting 匯總報(bào)表 binationstatements 劃分資本性支出與收益性支出原則 distinguishmentbetweencapitalexpenditureandrevenueexpenditure 合并報(bào)表 consolidatedfinancialstatements 管理活動(dòng)論 managementactivitiesperspective 管理會(huì)計(jì) managementaccounting 管理工具論 managementtoolperspective 股份制企業(yè)會(huì)計(jì) accountingofstockpanies 公認(rèn)會(huì)計(jì)原則 generallyacceptedaccounti