會計專業(yè)英語詞匯大全(編輯修改稿)
2025-04-30 23:24 本頁面
【文章內(nèi)容簡介】 rnal statements一致性原則 consistency 藝術(shù)論 art perspective房地產(chǎn)開發(fā)企業(yè)會計 accounting of real estate enterprises郵電通信企業(yè)會計 accounting of post and telemunication enterprises預(yù)測價值 forecast value 真實與公允 true and fair view 持續(xù)經(jīng)營 going concern成本報表 cost statement 財務(wù)會計原則 financial accounting principles 財務(wù)會計概念框架 financial accounting conceptual framework財務(wù)會計 financial accounting政府及非營利組織會計 governmental and nonprofit organization accounting重要性原則 materiality專用報表 special purpose financial statements資產(chǎn) assets資金 funds 資金運(yùn)動 funds movement財務(wù)報告 financial report 財務(wù)報表要素 elements of financial statements 財務(wù)報表 financial statements幣值穩(wěn)定假設(shè) constantdollar assumption保險企業(yè)會計 accounting of insurance panies收入的確認(rèn) recognition of revenue公司債券發(fā)行價格 corporate bond issuing price固定資產(chǎn)折舊 depreciation of fixed assets|可轉(zhuǎn)換債券 convertible bonds加速折舊法 accelerated depreciation methods公司債券利率 interest rate on debenture 應(yīng)收賬款出借 assignment of accounts receivable無擔(dān)保債券 debenture bonds 后進(jìn)先出法 lastin, firstout, LIFO應(yīng)付票據(jù)貼現(xiàn) discount on notes payable 先進(jìn)先出去 firstin, firstout縮寫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實地盤存制 periodic inventory system 收益總括觀點 allinclusive concept of ine可變現(xiàn)凈值法 net realizable value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銷貨退回與折讓 sales returns and allowances零售價格法 retail method現(xiàn)金折扣 cash discount 公司債券 bonds payable銷售法 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銷售費用 selling expenses 應(yīng)付股利 dividends payable 應(yīng)收票據(jù) notes receivable 無形資產(chǎn) intangible assets收款法 collection method所得稅 ine tax流動負(fù)債 current liabilities 生產(chǎn)法 production method廢棄和生置法 retirement and replacement method盤存法 inventory method 流動資產(chǎn) current assets購貨折扣 purchases discounts。 商譽(yù) goodwill應(yīng)收賬款 accounts receivable 投資收益 investment ine營業(yè)利潤 operating ine股本 capital stock 公司債券償還 redemption of bonds壞賬 bad debts固定資產(chǎn)重估價 revaluations of fixed assets銀行存款 cash
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