【文章內容簡介】 ystem perspective 相關性原則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 會計理論結構 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accounting assumption 會計記錄accounting records 會計計量accounting measurement 會計機構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 對外經濟合作企業(yè)會計accounting of foreign economic cooperation enter prises 對外報表external statements 對內報表internal statements 一致性原則consistency 藝術論art perspective 房地產開發(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constantdollar assumption 收入的確認recognition of revenue 公司債券發(fā)行價格corporate bond issuing price 固定資產折舊depreciation of fixed assets| 可轉換債券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debenture bonds 后進先出法lastin, firstout, lifo 應付票據貼現discount on notes payable 先進先出去firstin, firstout縮寫fifo 在發(fā)建工程constructions in process 固定資產更換與改良improvements and replacements of fixed assets 可變現凈值法net realizable value 固定資產擴建additions of fixed assets 應收賬款出售sale or factoring of accounts receivable 或有負債contingent liability 銷貨退回與折讓sales returns and allowances 零售價格法retail method 現金折扣cash discount 公司債券bonds payable 銷售法sale method 應付票據notes payable 認股權stock rights 固定資產修理repairs and maintenance of fixed assets| 有擔保債券mortgage bonds 銷售費用selling expenses 應付股利dividends payable 應收票據notes receivable 無形資產intangible assets 收款法collection method 流動負債current liabilities 生產法production method 廢棄和生置法retirement and replacement method 盤存法inventory method 流動資產current assets 購貨折扣purchases discounts。商譽goodwill 公司債券償還redemption of bonds 壞賬bad debts 固定資產重估價revaluations of fixed assets 銀行存款cash in bank 固定資產fixed assets 利益分配profit distribution 應計費用accrued expense 應付利潤profit payable 利息資本化capitalization of interests 預付賬款advance to supplier 其他應收款other receivables 現金cash 公司債券發(fā)行corporate bond floatation 應付工資wages payable 實收資本paidin capital 盈余公積surplus reserves 股利dividend 應交稅金taxes payable 負商譽negative goodwill 費用的確認recognition of expense 短期投資temporary investment 短期借款shortterm loans 遞延資產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patents 住房基金housing fund 重置成本法replacement costing 專有技術knowhow 專營權franchises 資本公積capital reserves 資產負債表balance sheet 自然資源natural resources 存貨inventory 償債基金sinking fund 長期應付款longterm payables 長期投資longterm investments 長期借款longterm loans 長期負債longterm liability of longterm debt 財務費用financing expenses 撥定留存收益appropriated retained earnings 標準成本法standard costing 變動成本法variable costing 版權copyrights 匯總原始憑證cumulative source document．匯總記賬憑證核算形式bookkeeping procedure using summary vouchers 工作底稿working paper 復式記賬憑證multiple account titles voucher 劃線更正法correction by drawing a straight ling 匯總原始憑證cumulative source document．會計憑證accounting document． 會計科目表chart of accounts 會計科目account title 紅字更正法correction by using red ink 會計核算形式bookkeeping procedures 過賬posting 會計分錄accounting entry 會計循環(huán)accounting cycle 會計賬簿book of accounts 活頁式賬簿looseleaf book 集合分配賬戶clearing accounts 計價對比賬戶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 procedure using vouchers 記賬憑證匯總表核算形式bookkeeping procedure using categorized account summary 簡單分錄simple entry 結算賬戶settlement accounts 結賬closing account 結賬分錄closing entry 借貸記賬法debitcredit bookkeeping 局部清查partial check 卡片式賬簿card book 跨期攤提賬戶interperiod allocation accounts 三式記賬法tripleentry bookkeeping 實賬戶real accounts 試算表trial balance 試算平衡 trial balancing 收付記賬法 receiptspayment bookkeeping 收款憑證 receipt voucher 證 source document．nbspfrom outside 現金日記賬 cash journal 虛賬戶nominal accounts 序時賬簿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 債權結算賬戶accounts for settlement of claim 債權債務結算賬戶 accounts for settlement of claim and debt 債務結算賬戶 accounts for settlement of debt 賬戶 account 賬戶編號 account number 賬戶對應關系 debitcredit relationships 賬項調整 adjustment of accountf 專用記賬憑證 specialpurpose voucher 轉回分錄 reversing entry 資金來源賬戶 accounts of sources of funds 資產負債賬戶 balance sheet accounts 轉賬憑證 transfer voucher 資金運用賬戶 accounts of applications of funds 自制原始憑證 internal source document． 總分類賬簿 general ledger d5kxs?? general account 附加賬戶 adjunct accounts 付款憑證payment voucher 分類賬簿ledger 多欄式日記賬核算形式 bookkeeping procedure using columnar journal, 對賬 checking 對應賬戶 corresponding accounts 定期清查 periodic checking method` 定期盤存