【文章內(nèi)容簡(jiǎn)介】 ctionexposure 換算風(fēng)險(xiǎn)管理 managingtranslationexposure 國(guó)際投資決策會(huì)計(jì) foreignprojectappraisal 國(guó)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(cè) 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(duì)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 generallyacceptedaccountingprinciple,GAAP 公共會(huì)計(jì) publicaccounting 工 業(yè) 會(huì) 計(jì)accountingofindustrialenterprises 個(gè)別報(bào)表 individualstatements 高新技術(shù)企業(yè)會(huì)計(jì) accountingofhightechnologyenterprises 負(fù)債 liability 費(fèi)用 expense 反饋價(jià)值 feedbackvalue 對(duì)外經(jīng)濟(jì)合作企業(yè)會(huì)計(jì) accountingofforeigneconomiccooperationenterprises 對(duì)外報(bào)表 externalstatements 對(duì)內(nèi)報(bào)表 internalstatements 一致性原則 consistency 藝術(shù)論 artperspective 房地產(chǎn)開(kāi)發(fā)企業(yè)會(huì)計(jì) accountingofrealestateenterprises 郵 電 通 信 企 業(yè) 會(huì) 計(jì)accountingofpostandtelemunicationenterprises 預(yù)測(cè)價(jià)值 forecastvalue 真實(shí)與公允 trueandfairview 持續(xù)經(jīng)營(yíng) goingconcern 成本報(bào)表 coststatement 財(cái)務(wù)會(huì)計(jì)原則 financialaccountingprinciples 財(cái)務(wù)會(huì)計(jì)概念框架 financialaccountingconceptualframework 財(cái)務(wù)會(huì)計(jì) financialaccounting 政 府 及 非 營(yíng) 利 組 織 會(huì) 計(jì)governmentalandnonprofitanizationaccounting 重要性原則 materiality 專(zhuān)用報(bào)表 specialpurposefinancialstatements 資產(chǎn) assets 資金 funds 資金運(yùn)動(dòng) fundsmovement 財(cái)務(wù)報(bào)告 financialreport 財(cái)務(wù)報(bào)表要素 elementsoffinancialstatements 財(cái)務(wù)報(bào)表 financialstatements 幣值穩(wěn)定假設(shè) constantdollarassumption 保險(xiǎn)企業(yè)會(huì)計(jì) accountingofinsurancepanies 收入的確認(rèn) recognitionofrevenue 公司債券發(fā)行價(jià)格 corporatebondissuingprice 固定資產(chǎn)折舊 depreciationoffixedassets| 可轉(zhuǎn)換債券 convertiblebonds 加速折舊法 accelerateddepreciationmethods 公司債券利率 interestrateondebenture 應(yīng)收賬款出借 assignmentofaccountsreceivable 無(wú)擔(dān)保債券 debenturebonds 后進(jìn)先出法 lastin,firstout,LIFO 應(yīng)付票據(jù)貼現(xiàn) discountonnotespayable 先進(jìn)先出去 firstin,firstout 縮寫(xiě) FIFO 在發(fā)建工程 constructionsinprocess 固定資產(chǎn)更換與改良 improvementsandreplacementsoffixedassets 實(shí)地盤(pán)存制 periodicinventorysystem 收益總括觀點(diǎn) allinclusiveconceptofine 可變現(xiàn)凈值法 realizablevalue 固定資產(chǎn)擴(kuò)建 additionsoffixedassets 應(yīng) 收 賬 款 出 售saleorfactoringofaccountsreceivable 或有負(fù)債 contingentliability 銷(xiāo)貨退回與折讓 salesreturnsandallowances 零售價(jià)格法 retailme