【文章內(nèi)容簡介】 flow 負現(xiàn)金流量 Operating activities 經(jīng)營活動 Owner39。s 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Stockholders39。 equity 股東權(quán)益 Window dressing 門面粉飾 Account 帳政治風險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)濟風險管理managing economic exposure 交易風險管理managing transaction exposure 換算風險管理managing translation exposure國際投資決策會計foreign project appraisal 國際存貨管理international inventory management 股利轉(zhuǎn)移dividend remittances 公司內(nèi)部貸款interpany loans 凍結(jié)資金轉(zhuǎn)移repatriating blocked funds 凍結(jié)資金保值maintaining the value of blocked funds 調(diào)整后的凈現(xiàn)值adjusted net present value 配比原則matching旅游、飲食服務企業(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商品流通企業(yè)會計accounting of mercial enterprises 權(quán)責發(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微觀會計microaccounting 客觀性原則objectivity 可比性原則parability 謹慎性原則prudence金融企業(yè)會計accounting of financial institutions交通運輸企業(yè)會計accounting of munication and transportation enterprises 建設(shè)單位會計 accounting of construction units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 會計預測 accounting forecasting 會計要素 accounting elements 會計研究accounting research會計學科體系accounting science system 會計學accounting會計信息accounting information會計任務targets of accounting activities 會計人員accounting personnel 會計確認accounting recognition 會計目標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 匯總報表bination statements 劃分資本性支出與收益性支出原則distinguishment between capital expenditure and revenue expenditure合并報表consolidated financial statements 管理活動論management activities perspective 管理會計management accounting管理工具論management tool perspective 股份制企業(yè)會計accounting of stock panies 公認會計原則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 郵電通信企業(yè)會計 accounting of post and telemunication enterprises 預測價值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財務會計原則financial accounting principles財務會計概念框架financial accounting conceptual framework財務會計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 財務報告financial report財務報表要素elements of financial statements財務報表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 應收賬款出借assignment of accounts receivable無擔保債券debentu