【正文】 rspective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 telemonication enterprises預(yù)測(cè)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finanicial 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)governmentai and nonprofit organizationaccounting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[編輯]政府及非盈利組織會(huì)計(jì) 政府及非盈利組織會(huì)計(jì)會(huì)計(jì)術(shù)語名稱英文名稱預(yù)算周轉(zhuǎn)金public financebudgetary revolving fund預(yù)算舉借債務(wù)public financedebts預(yù)算結(jié)余budget surplus中國預(yù)算會(huì)計(jì)governmental and nonprofit oragnization accounting in China預(yù)撥款項(xiàng)appropriation in advance醫(yī)院資產(chǎn)saaets of hospitals醫(yī)院支出expenditures of hospitals醫(yī)院預(yù)算管理辦法hbdget management nethod of hospital醫(yī)院收入revenues of hospitals醫(yī)院結(jié)余surplus of hospitals醫(yī)院基金funds of hospitals醫(yī)院會(huì)計(jì)制度accounting regulations ror hospitals醫(yī)院會(huì)計(jì)科目chart of accounts for hospitals醫(yī)院會(huì)計(jì)報(bào)表分析analysis of accounting statements of hospitals醫(yī)院會(huì)計(jì)報(bào)表accounting statements of hospitals醫(yī)院會(huì)計(jì)hospital accounting醫(yī)院負(fù)債liabilities of hospitals醫(yī)院財(cái)務(wù)制度financial regulations for hospitals一般預(yù)算支出general budget expenditure一般預(yù)算收入general budget revenue行政單位資產(chǎn)assets of governmental units行政單位支出expenditures of governmental units行政單位暫付款prepayments of governmental units行政單位暫存款deposite payable of governmental units行政單位預(yù)算管理辦法budget management method of governmental units行政單位收入revenues of governbmental units行政單位年終清理和結(jié)轉(zhuǎn)yearend checking and closing of governmental units行政單位凈資產(chǎn)net assets of governmental units行政單位經(jīng)費(fèi)支出fund expenditures of governmental units行政單位結(jié)余surplus of governmental units行政單位會(huì)計(jì)制度accounting regulations of governmental units行政單位會(huì)計(jì)報(bào)表分析analysis of accounting行政單位會(huì)計(jì)accounting of governmental units行政單位固定基金fixed funds of governmental units行政單位負(fù)債liabilities of governmental units行政單位財(cái)務(wù)規(guī)則financial rules of governmental units行政單位撥入經(jīng)費(fèi)appropriated funds of governmental units事業(yè)收入事業(yè)單位資產(chǎn)assets for nonprofit organizations事業(yè)單位專用基金special funds nonprofit organizations事業(yè)單位支出expenditure of nonprofit organization事業(yè)單位預(yù)算管理方式budget management methods for nonprofit organyzation’s事業(yè)單位應(yīng)繳款項(xiàng)agent funds and tax paybale nonprofit organization事業(yè)單位收入revenue for nonprofit organization事業(yè)單位流動(dòng)資產(chǎn)current assets for nonprofit organizations事業(yè)單位凈資產(chǎn)net assets for nonprofit organizations事業(yè)單位借入款項(xiàng)loans nonprofit organization事業(yè)單位結(jié)余surplus of nonprofit gorganizaiton事業(yè)單位基金general funds nonprofit organizations事業(yè)單位會(huì)計(jì)準(zhǔn)則accounting standards for nonprofit rganizations事業(yè)單位會(huì)計(jì)accounting for nonprofit organizations事業(yè)單位固定資產(chǎn)fixed assets for nonprofit organizations事業(yè)單位固定基金fixed funds nonprofit organizations事業(yè)單位負(fù)債liabilities for nonprofit organizations事業(yè)單位對(duì)外投資outside investments for nonprofit organizations事業(yè)單位財(cái)務(wù)清算liquidation of nonprofit organization上繳上級(jí)支出payment to the higher authority上級(jí)補(bǔ)助收入grant from the higher authority其他收入miscellaneous gains科學(xué)事業(yè)單位資產(chǎn)scientific research instifutes’assets科學(xué)事業(yè)單位支出scientific research institutes’expenditures科學(xué)事業(yè)單位預(yù)算scientific research institutes’budgeting科學(xué)事業(yè)單位收入scientific research institutes’revenues科學(xué)事業(yè)單位結(jié)余scientific research institutes’surplus科學(xué)事業(yè)單位會(huì)計(jì)制度accointing regulations for scientific research instifutes科學(xué)事業(yè)單位會(huì)計(jì)報(bào)表分析scientific research institutesanalysis of accounting statements科學(xué)事業(yè)單位會(huì)計(jì)sicentific research institute accounting科學(xué)事業(yè)單位成本費(fèi)用管理scientific research institutescost maragement科學(xué)事業(yè)單位財(cái)務(wù)制度financial regulations for scientific research institutes經(jīng)營支出orerating expense經(jīng)營收入operating revenue基金預(yù)算支出fund budget expenditure基金預(yù)算收入fund budget revenue基金預(yù)算結(jié)余surplus of fund budget國家預(yù)算state budget國家決算final accounts of state revenue and expenditure高等學(xué)校資產(chǎn)colleges and universities assets高等學(xué)校支出colleges and universities expenditures高等學(xué)校預(yù)算管理方式budget management method of colleges and universities高等學(xué)校收入colleges and universities revenues高等學(xué)校凈資產(chǎn)colleges and universities net assets高等學(xué)校結(jié)余colleges and universities surplus高等學(xué)校會(huì)計(jì)制度accounting regulations for institutions of higher learning高等學(xué)校會(huì)計(jì)報(bào)表分析colleges and universities analysis of accounting statements高等學(xué)校會(huì)計(jì)colleges and universities accounting高等學(xué)校負(fù)債colleges and universities liabilities高等學(xué)校財(cái)務(wù)制度financial regulations for colleges and universities附屬單位繳款payment from the auxiliary organization對(duì)附屬單位補(bǔ)助grant to the auxiliary organization財(cái)政總預(yù)算會(huì)計(jì)制度budgetary accounting regulations for public finance財(cái)政總預(yù)算會(huì)計(jì)年終清理public finance budgetary accountingyearend checking財(cái)政總預(yù)算會(huì)計(jì)年終結(jié)賬public finance budgetary accountingyearend sosing財(cái)政總預(yù)算會(huì)計(jì)public finance budgetary accounting財(cái)政資產(chǎn)public financeassets財(cái)政周轉(zhuǎn)金支出expenditure on revolvring fund財(cái)政周轉(zhuǎn)金收入ine from revolving fund財(cái)政周轉(zhuǎn)基金public financerevolving fund財(cái)政支出public finance expenditure財(cái)政性存款public financecash in bank資金調(diào)撥收入proceods from allocated and transferred fund專用基金支出expenditure on special purpose fund專用基金收入proceeds from special purpose fund專用基金結(jié)余surplus of special purpose funds中華人民共和國預(yù)算法the budget law of the people’s Republic of China資金調(diào)撥支出expenditure on allocated and transeferred fund財(cái)政收入public financerevemue財(cái)政凈資產(chǎn)public financenet assets財(cái)政負(fù)債public financeliabilities財(cái)政補(bǔ)助收入grant from the state撥入專款restricted appropriation