【正文】 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跨國運轉資本會計multinational working capital management跨國經營企業(yè)業(yè)績評價multinational performance evaluation經濟風險管理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國際投資決策會計foreign project appraisal國際存貨管理international inventory management股利轉移dividend remittances公司內部貸款interpany loans凍結資金轉移repatriating blocked funds凍結資金保值maintaining the value of blocked funds調整后的凈現(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權責發(fā)生制原則accrual basis農業(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所有者權益owners equity所有者權益owners equity實質量于形式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 fore_casting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