【文章內(nèi)容簡介】 flow 負(fù)現(xiàn)金流量 Operating activities 經(jīng)營活動(dòng) 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(dú)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(fēng)險(xiǎn)political risk再開票中心reinvoicing center現(xiàn)代管理會(huì)計(jì)專門方法special methods of modern management accounting現(xiàn)代管理會(huì)計(jì) modern management accounting提前與延期支付Leads and Lags 特許權(quán)使用管理費(fèi)fees and royalties 跨國資本成本的計(jì)算 the cost of capital for foreign investments跨國運(yùn)轉(zhuǎn)資本會(huì)計(jì) multinational working capital management 跨國經(jīng)營企業(yè)業(yè)績評(píng)價(jià) multinational performance evaluation 經(jīng)濟(jì)風(fēng)險(xiǎn)管理managing economic exposure 交易風(fēng)險(xiǎn)管理managing transaction exposure 換算風(fēng)險(xiǎn)管理managing translation exposure國際投資決策會(huì)計(jì)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(wù)企業(yè)會(huì)計(jì)accounting of tourism and service 施工企業(yè)會(huì)計(jì)accounting of construction enterprises民航運(yùn)輸企業(yè)會(huì)計(jì)accounting of civil aviation transportation enterprises 企業(yè)會(huì)計(jì)business accounting商品流通企業(yè)會(huì)計(jì)accounting of mercial enterprises 權(quán)責(zé)發(fā)生制原則accrual basis 農(nóng)業(yè)會(huì)計(jì)accounting of agricultural enterprises 實(shí)現(xiàn)原則realization principle 歷史成本原則principle of historical cost 外商投資企業(yè)會(huì)計(jì) accounting of enterprises with foreign investment 通用報(bào)表allpurpose financial statements 鐵路運(yùn)輸企業(yè)會(huì)計(jì)accounting of rail way transportation enterprises 所有者權(quán)益owners equity 實(shí)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(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)accounting of financial institutions交通運(yùn)輸企業(yè)會(huì)計(jì)accounting of munication and transportation enterprises 建設(shè)單位會(huì)計(jì) accounting of construction units記賬本位幣recording currency 計(jì)量屬性measurement attributes 及時(shí)性原則timeliness貨幣計(jì)量monetary measurement 會(huì)計(jì)準(zhǔn)則accounting standards 會(huì)計(jì)主體accounting entity會(huì)計(jì)職業(yè)道德accounting professional ethics會(huì)計(jì)職能functions of accounting 會(huì)計(jì)預(yù)測 accounting forecasting 會(huì)計(jì)要素 accounting elements 會(huì)計(jì)研究accounting research會(huì)計(jì)學(xué)科體系accounting science system 會(huì)計(jì)學(xué)accounting會(huì)計(jì)信息accounting information會(huì)計(jì)任務(wù)targets of accounting activities 會(huì)計(jì)人員accounting personnel 會(huì)計(jì)確認(rèn)accounting recognition 會(huì)計(jì)目標(biāo)accounting objective 會(huì)計(jì)理論結(jié)構(gòu) theoretical structure of accounting會(huì)計(jì)理論accounting theory 會(huì)計(jì)控制accounting control 會(huì)計(jì)決策accounting decision making 會(huì)計(jì)監(jiān)督accounting supervision 會(huì)計(jì)假設(shè)accounting assumption 會(huì)計(jì)記錄accounting records會(huì)計(jì)計(jì)量accounting measurement 會(huì)計(jì)機(jī)構(gòu)accounting department 會(huì)計(jì)環(huán)境accounting environment。會(huì)計(jì)核算financial accounting會(huì)計(jì)管理體制system of accounting administration 會(huì)計(jì)分期accounting periods 會(huì)計(jì)對(duì)象accounting object 會(huì)計(jì)等式accounting equation 會(huì)計(jì)本質(zhì)nature of accounting 會(huì)計(jì)報(bào)表accounting statements 宏觀會(huì)計(jì)macroaccounting 會(huì)計(jì)accounting 匯總報(bào)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(bào)表consolidated financial statements 管理活動(dòng)論management activities perspective 管理會(huì)計(jì)management accounting管理工具論management tool perspective 股份制企業(yè)會(huì)計(jì)accounting of stock panies 公認(rèn)會(huì)計(jì)原則generally accepted accounting principle, GAAP 公共會(huì)計(jì)public accounting 工業(yè)會(huì)計(jì) accounting of industrial enterprises 個(gè)別報(bào)表individual statements 高新技術(shù)企業(yè)會(huì)計(jì)accounting of high technology enterprises 負(fù)債liability 費(fèi)用expense 反饋價(jià)值feedback value 對(duì)外經(jīng)濟(jì)合作企業(yè)會(huì)計(jì)accounting of foreign economic cooperation enter prises 對(duì)外報(bào)表external statements 對(duì)內(nèi)報(bào)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(huì)計(jì)accounting of real estate enterprises 郵電通信企業(yè)會(huì)計(jì) accounting of post and telemunication enterprises 預(yù)測價(jià)值forecast value真實(shí)與公允true and fair view持續(xù)經(jīng)營going concern成本報(bào)表cost statement財(cái)務(wù)會(huì)計(jì)原則financial accounting principles財(cái)務(wù)會(huì)計(jì)概念框架financial accounting conceptual framework財(cái)務(wù)會(huì)計(jì)financial accounting政府及非營利組織會(huì)計(jì) governmental and nonprofit organization accounting 重要性原則materiality專用報(bào)表special purpose financial statements資產(chǎn)assets 資金funds資金運(yùn)動(dòng)funds movement 財(cái)務(wù)報(bào)告financial report財(cái)務(wù)報(bào)表要素elements of financial statements財(cái)務(wù)報(bào)表financial statements幣值穩(wěn)定假設(shè)constantdollar assumption保險(xiǎn)企業(yè)會(huì)計(jì) accounting of insurance panies收入的確認(rèn)recognition of revenue公司債券發(fā)行價(jià)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debentu