【正文】 nt 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(cè)價(jià)值fore_cast value真實(shí)與公允true and fair view持續(xù)經(jīng)營(yíng)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(yíng)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公司債券利息攤銷加速折舊法accelerated depreciation methods營(yíng)業(yè)外收支凈額公司債券利率interest rate on debenture應(yīng)收賬款出借assignment of accounts receivable無擔(dān)保債券debenture bonds后進(jìn)先出法lastin, firstout, LIFO其他貨幣資金應(yīng)付票據(jù)貼現(xiàn)dis_counton notes payable先進(jìn)先出去firstin, firstout縮寫FIFO在發(fā)建工程constructions in process固定資產(chǎn)更換與改良improvements and replacements of fixed assets實(shí)地盤存制periodic inventory system收益總括觀點(diǎn)allinclusive concept of ine損益表法可變現(xiàn)凈值法net realizable value應(yīng)付福利費(fèi)基本業(yè)務(wù)利潤(rùn)固定資產(chǎn)擴(kuò)建additions of fixed assets應(yīng)收賬款出售sale or factoring of accounts receivable或有負(fù)債contingent liability銷貨退回與折讓sales returns and allowances零售價(jià)格法retail method現(xiàn)金折扣cash discount特定履行法其他業(yè)務(wù)利潤(rùn)公司債券bonds payable銷售法sale method應(yīng)付票據(jù)notes payable認(rèn)股權(quán)stock rights固定資產(chǎn)修理repairs and maintenance of fixed assets有擔(dān)保債券mortgage bonds銷售費(fèi)用selling expenses應(yīng)付股利dividends payable應(yīng)收票據(jù)notes receivable無形資產(chǎn)intangible assets收款法collection method所得稅ine tax流動(dòng)負(fù)債current liabilities生產(chǎn)法production method計(jì)劃成本核算廢棄和生置法retirement and replacement method盤存法inventory method流動(dòng)資產(chǎn)current assets購(gòu)貨折扣purchases discounts商譽(yù)goodwill應(yīng)收賬款accounts receivable投資收益investment ine營(yíng)業(yè)利潤(rùn)operating ine預(yù)提費(fèi)用股本capital stock公司債券償還redemption of bonds壞賬bad debts固定資產(chǎn)重估價(jià)revaluations of fixed assets銀行存款cash in bank固定資產(chǎn)fixed assets利潤(rùn)總額利益分配profit distribution應(yīng)計(jì)費(fèi)用accrued expense商標(biāo)權(quán)trademarks and trade names全部履行法凈利潤(rùn)net ine應(yīng)付利潤(rùn)profit payable未分配利潤(rùn)收益?zhèn)痠ne bonds貨幣資金利息資本化capitalization of interests公益金工程物資預(yù)付賬款advance to supplier其他應(yīng)收款other receivables現(xiàn)金cash預(yù)收賬款公司債券發(fā)行corporate bond floatation