【正文】 e 批露 Expenses 費用Financial statement 財務報表 Financial activities 籌資活動Goingconcern assumption 持續(xù)經(jīng)營假設 Inflation 通貨膨漲Investing activities 投資活動 Liabilities 負債Negative cash flow 負現(xiàn)金流量 Operating activities 經(jīng)營活動 Owner39。 equity 股東權益 Window dressing 門面粉飾 Account 帳政治風險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(jīng)營企業(yè)業(yè)績評價 multinational performance evaluation 經(jīng)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 國際存貨管理international inventory management 股利轉移dividend remittances 公司內(nèi)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(nóng)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 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 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。商譽goodwill 應收賬款accounts receivable 投資收益investment ine 營業(yè)利潤operating ine 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revaluations of fixed assets 銀行存款cash in bank 固定資產(chǎn)fixed assets 利益分配profit distribution 應計費用accrued expense 商標權trademarks and trade names 凈利潤net ine應付利潤profit payable收益?zhèn)痠ne bonds利息資本化capitalization of interests 預付賬款advance to supplier 其他應收款other receivables 現(xiàn)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(chǎn)deferred charges當期經(jīng)營觀點current operating concept of ine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(chǎn)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 復式記賬法Double entry bookkeeping 復合分錄pound entry 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