【文章內(nèi)容簡(jiǎn)介】 analysis）成本分配（ocst allocation）成本分類賬（cost ledger）成本分類（cost classifiction）成本費(fèi)用界限成本調(diào)整（cost adjustment）成本差異（cost variance）成本報(bào)告（costing report）成本（cost）車間成本（workshop cost）廠內(nèi)經(jīng)濟(jì)核算制（internal business accounting system）廠內(nèi)結(jié)算價(jià)格（internal settlement prices）產(chǎn)品壽命周期成本（product life cycle cost）產(chǎn)品成本項(xiàng)目（cost items of product）產(chǎn)品成本技術(shù)經(jīng)濟(jì)分析產(chǎn)品成本計(jì)劃（the plan of product costs）產(chǎn)品成本（product cost）匯總原始憑證（cumulative source document）匯總記賬憑證核算形式（bookkeeping procedure using summary ovchers）工作底稿（working paper）復(fù)式記賬憑證（mvltiple account titles voucher）復(fù)式記賬法（Double entry bookkeeping）復(fù)合分錄（pound entry）劃線更正法（correction by drawing a straight ling）匯總原始憑證（cumulative source document）會(huì)計(jì)憑證（accounting documents）會(huì)計(jì)科目表（chart of accounts）會(huì)計(jì)科目（account title）紅字更正法（correction by using red ink）會(huì)計(jì)核算形式（bookkeeping procedures）過賬（posting）會(huì)計(jì)致跡╝ccounting entry）會(huì)計(jì)循環(huán)（accounting cycle）會(huì)計(jì)賬簿（Book of accounts）活頁(yè)式賬簿（looseleaf book）集合分配賬戶（clearing accounts）計(jì)價(jià)對(duì)比賬戶（matching accounts）記賬方法（bookkeeping methods）記賬規(guī)則（recording rules）記賬憑證（voucher）記賬憑證核算形式（Bookkeeping proced ureusing vouchers）記賬憑證匯總表核算形式（bookkeeping procedure using categorized account summary）簡(jiǎn)單分錄（simple entry）結(jié)算賬戶（settlement accounts）結(jié)賬（closing account）結(jié)賬分錄（closing entry）借貸記賬法（debitcredit bookkeeping）通用日記賬核算形式（bookkeeping procedure using general journal）外來原始憑證（source document from outside）現(xiàn)金日記賬（cash journal）虛賬戶（nominal accounts）序時(shí)賬簿（book of chronological entry）一次憑證（singlerecord document）銀行存款日記賬（deposit journal）永續(xù)盤存制（perpetual inventory system）原始憑證（source document）暫記賬戶（suspense accounts）增減記賬法（increasedecrease bookkeeping）債權(quán)結(jié)算賬戶（accounts for settlement of claim）債權(quán)債務(wù)結(jié)算賬戶（accounts for settlement of claim and debt）債務(wù)結(jié)算賬戶（accounts for settlement of debt）賬戶（account）賬戶編號(hào)（Account number）賬戶對(duì)應(yīng)關(guān)系（debitcredit relationship）賬項(xiàng)調(diào)整（adjustment of account）專用記賬憑證（specialpurpose voucher）轉(zhuǎn)回分錄（reversing entry）資金來源賬戶（accounts of sources of funds）資產(chǎn)負(fù)債賬戶（balance sheet accounts）轉(zhuǎn)賬憑證（transfer voucher）資金運(yùn)用賬戶（accounts of applications of funds）自制原始憑證（internal source document）總分類賬簿（general ledger）總分類賬戶（general account）附加賬戶（adjunct accounts）付款憑證（payment voucher）分類賬簿（ledger）中級(jí)會(huì)計(jì)固定資產(chǎn)（fixed assets）利潤(rùn)總額利益分配（profit distribution）應(yīng)計(jì)費(fèi)用（accrued expense）商標(biāo)權(quán)（trademarks and tradenames）凈利潤(rùn)（net ine）應(yīng)付利潤(rùn)（profit payable）收益?zhèn)╥ne bonds）利息資本化（capitalization of interests）預(yù)付賬款（advance to supplier）其他應(yīng)收款（other receivables）現(xiàn)金（cash）公司債券發(fā)行（corporate bond floatation）應(yīng)付工資（wages payable）實(shí)收資本（paidin capital）盈余公積（surplus reserves）股利（dividend）應(yīng)交稅金（taxes payable）負(fù)商譽(yù)（negative goodwill）費(fèi)用的確認(rèn)（recognition of expense）短期投資（temporary investment）專有技術(shù)（knowhow）專營(yíng)權(quán)（franchises）資本公積（capital reserves）自然資源（natural resources）存貨（inventory）償債基金（sinking fund）長(zhǎng)期應(yīng)付款（longterm payables）長(zhǎng)期投資（longterm investments）長(zhǎng)期借款（longterm loans）長(zhǎng)期負(fù)債（longterm liability of longterm debt）財(cái)務(wù)費(fèi)用（financing expenses）撥定留存收益（appropriated retained earnings）標(biāo)準(zhǔn)成本法（standard costing）變動(dòng)成本法（variable costing）版權(quán)（copyrights）高級(jí)會(huì)計(jì)期貨交易市場(chǎng)（market of futures transaction）期貨交易（futures transaction）舉債經(jīng)營(yíng)融資租賃（leveraged lease）金融工具（financial instruments）企業(yè)集團(tuán)（business qroup）年度報(bào)告（annual report）內(nèi)部往來（transactions between home office and branches）合伙企業(yè)（partnership enterprise）合并資產(chǎn)負(fù)債表（consolidated balance sheet）合并主體的所得稅會(huì)計(jì)（accounting for ine taxes of consolidated entities）（美）合并現(xiàn)金流量表（consolidated statement of cash flow）合并價(jià)差（costbook value differentials）合并會(huì)計(jì)報(bào)表（consolidated financial statements）購(gòu)買法（purchase methed）企業(yè)整體價(jià)值（the value of an enterprise as a whole）權(quán)益結(jié)合法（pooling of interest method）期內(nèi)所得稅分?jǐn)偅╥ntraperiod tax allocation）（美）期末存貨的未實(shí)現(xiàn)損益（unrealized profit in ending inventory）公司間的長(zhǎng)期資產(chǎn)業(yè)務(wù)（interpany transactions in longterm assets）名義貨幣保全（maintaining capital in units of money）基金論（the fund theory）功能性貨幣（functional currency）（匯兌損益（exchange gains or losses）合并財(cái)務(wù)狀況變動(dòng)表（consolidated statement of changes in financial poition）換算損益（translation gains or losses）舉債經(jīng)營(yíng)收購(gòu)（Leveraged buyouts，簡(jiǎn)稱LBC）（美）母公司持股比例變動(dòng)（change in ownership percentage held by parent）交互分配法（reciprocal allocation approach）（美）貨幣項(xiàng)（monetary items）合伙清算（partnership liquidation全面分?jǐn)偡ǎ╬rehensive allocation）固定資產(chǎn)投資方向調(diào)節(jié)稅合并費(fèi)用（expenses related to binations）間接標(biāo)價(jià)法（indirect quotation）買入?yún)R率（buying rate）期貨合約（futrues contract）混合合并（conglomeration）控投公司（holding pany）股票指數(shù)期貨（stock index futrues）橫向銷售（crosswise sale）固定匯率（fixed rate）納稅影響法（tax effect method）記賬匯率（recording rate）橫向合并（horizontal integration）合并前股利（preacquisition dividends）可變現(xiàn)凈值（net realizable）企業(yè)合并會(huì)計(jì)（accounting for business bination）平倉(cāng)盈虧（offset gain and loss）賣出匯率（selling rate）金融期貨交易（financial futures transaction）會(huì)計(jì)利潤(rùn)（accounting ine）合并損益表（consolidated ine statement）公允價(jià)值（fair value）期權(quán)（options）間接控股（indirect holding）兩筆交易觀（twotransaction opinion）破產(chǎn)清算（bankrupcy liquidation）企業(yè)合并（business bination）企業(yè)論（the enterprise theory）商品寄銷（consignment）個(gè)人所得稅（personal ine tax）個(gè)人財(cái)務(wù)報(bào)表（personal financial statements）（美）改組