【文章內(nèi)容簡介】 ernal control structure 內(nèi)部控制結(jié)構(gòu) internal revenue service 國內(nèi)收入署 internal users 內(nèi)部使用者management accounting 管理會計 return of investment 投資回報 return on investment 投資報酬statement of cash flow 現(xiàn)金流量表 statement of financial position 財務(wù)狀況表 tax accounting 稅務(wù)會計 accounting equation 會計等式 articulation 勾稽關(guān)系 assets 資產(chǎn)business entity 企業(yè)個體 capital stock 股本 corporation 公司 cost principle 成本原則 creditor 債權(quán)人 deflation 通貨緊縮 disclosure 批露 expenses 費用 financial statement 財務(wù)報表 financial activities 籌資活動 goingconcern assumption 持續(xù)經(jīng)營假設(shè) inflation 通貨膨漲 investing activities 投資活動 liabilities 負(fù)債negative cash flow 負(fù)現(xiàn)金流量 operating activities 經(jīng)營活動 owners equity 所有者權(quán)益 partnership 合伙企業(yè)positive cash flow 正現(xiàn)金流量 retained earning 留存利潤 revenue 收入 sole proprietorship 獨資企業(yè) solvency 清償能力stabledollar assumption 穩(wěn)定貨幣假設(shè) stockholders 股東stockholders equity 股東權(quán)益 window dressing 門面粉飾 account 帳政治風(fēng)險political risk 再開票中心reinvoicing center 現(xiàn)代管理會計專門方法 special methods of modern management accounting 現(xiàn)代管理會計modern management accounting 提前與延期支付leads and lags 特許權(quán)使用管理費fees and royalties 跨國資本成本的計算 the cost of capital for foreign investments 跨國運轉(zhuǎn)資本會計 multinational working capital management 跨國經(jīng)營企業(yè)業(yè)績評價 multinational performance evaluation 經(jīng)濟風(fēng)險管理managing economic exposure 交易風(fēng)險管理managing transaction exposure 換算風(fēng)險管理managing translation exposure 國際投資決策會計foreign project appraisal 國際存貨管理international inventory management 調(diào)整后的凈現(xiàn)值adjusted net present value 配比原則matching 旅游、飲食服務(wù)企業(yè)會計accounting of tourism and service 施工企業(yè)會計accounting of construction enterprises 民航運輸企業(yè)會計accounting of civil aviation transportation enterprises 企業(yè)會計business accounting 權(quán)責(zé)發(fā)生制原則accrual basis 農(nóng)業(yè)會計accounting of agricultural enterprises 實現(xiàn)原則realization principle 歷史成本原則principle of historical cost 外商投資企業(yè)會計 accounting of enterprises with foreign investment 通用報表allpurpose financial statements 鐵路運輸企業(yè)會計accounting of rail way transportation enterprises 所有者權(quán)益owners equity 實質(zhì)量于形式substance over form 修正性慣例principle of exceptions 信息系統(tǒng)論information system perspective 相關(guān)性原則relevance 金融企業(yè)會計accounting of financial institutions 記賬本位幣recording currency 計量屬性measurement attributes 及時性原則timeliness 貨幣計量monetary measurement 會計準(zhǔn)則accounting standards 會計主體accounting entity 會計職業(yè)道德accounting professional ethics 會計職能functions of accounting 會計預(yù)測 accounting forecasting 會計要素 accounting elements 會計研究accounting research 會計學(xué)科體系accounting science system 會計學(xué)accounting 會計信息accounting information 會計任務(wù)targets of accounting activities 會計人員accounting personnel 會計確認(rèn)accounting recognition 會計目標(biāo)accounting objective 會計理論結(jié)構(gòu) theoretical structure of accounting 會計理論accounting theory 會計控制accounting control 會計決策accounting decision making 會計監(jiān)督accounting supervision 會計假設(shè)accounting assumption 會計記錄accounting records 會計計量accounting measurement 會計機構(gòu)accounting department 會計環(huán)境accounting environment。會計核算financial accounting 會計管理體制system of accounting administration 會計分期accounting periods 會計對象accounting object 會計等式accounting equation 會計本質(zhì)nature of accounting 會計報表accounting statements 宏觀會計macroaccounting 會計accounting 合并報表consolidated financial statements 管理活動論management activities perspective 管理會計management accounting 公認(rèn)會計原則 generally accepted accounting principle, gaap 公共會計public accounting 工業(yè)會計accounting of industrial enterprises 個別報表individual statements 高新技術(shù)企業(yè)會計 accounting of high technology enterprises 負(fù)債liability 費用expense 反饋價值feedback value 對外經(jīng)濟合作企業(yè)會計accounting of foreign economic cooperation enter prises 對外報表external statements 對內(nèi)報表internal 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 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 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 可變現(xiàn)凈值法net realizable value 固定資產(chǎn)擴建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 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goodwill 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 in bank 固定資產(chǎn)fixed assets 利益分配profit distribution 應(yīng)計費用accrued expense 應(yīng)付利潤profit payable 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negative goodwill 費用的確認(rèn)recognition of expense 短期投資temporary investment 短期借款shortterm loans 遞延資產(chǎn)deferred charges 存貨銷售的影響effects of inventory errors 折舊方法depreciation method 折舊率depreciation rate 支出payment 直線法straightline 職工福利基金welfare fund 專利權(quán)patents 住房基金housing fund 重置成本法replacement costing 專有技術(shù)knowhow 專營權(quán)franchises 資本公積capital reserves 資產(chǎn)負(fù)債表balance sheet 自然資源natural resources 存貨inventory 償債基金sinking fund 長期應(yīng)付款longterm payables 長期投資longterm investments 長期借款longterm loans 長期負(fù)債longterm liability of longterm debt 財務(wù)費用financing expenses 撥定留存收益appropriated retained earnin