配比原则
matching
旅游、饮食服务企业会计
accounting of tourinsm and service
施工企业会计
accounting of construction enterprises
民航运输企业会计
accounting of civil aviation transportation enterprises
企业会计
business accounting
商品流通企业会计
accounting of commercial enterprises
权责发生制原则
accrual basis
农业会计
accounting of agzicultural enterprises
实现原则
realization principle
历史成本原则
pringciple of historical cost
外商投资企业会计
accounting of enterprises with foreign investment
通用报表
all-purpose financial statements
铁路运输企业会计
accounting of rail way transportation enterprises
所有者权益
owners equity
所有者权益
owners equity
实质重于形式
substance over form
修正性惯例
principlle of exceptions
信息系统论
information system perspective
相关性原则
relevance
微观会计
micro-accounting
客观性原则
objectivity
可比性原则
comparability
谨慎性原则
prudence
金融企业会计
accounting of finacial institutions
交通运输企业会计
accounting of communication and transportation enterprises
建设单位会计
accounting of construction units
记账本位币
recording currency
计量属性
measurement attributes
及时性原则
timeliness
货币计量
monetary measurement
会计准则
accounting standards
会计主体
accounting entity
会计职业道德
accounting professional ethics
会计职能
functions of accounting
会计预测
accounting for ecasting
会计要素
accounting elements
会计研究
accounting research
会计学科体系
accounting science system
会计学
accounting
会计信息
accounting information
会计任务
targets of accounting activities
会计人员
accounting personnels
会计确认
accounting recognition
会计目标
accounting objective
会计理论结构
theoretical structure of accounting
会计理论
accounting theory
会计控制
accounting control
会计决策
accounting decision making
会计监督
accounting supervision
会计假设
accounting assumption
会计记录
accounting records
会计计量
accounting measurement
会计机构
accounting department
会计环境
accounting environment
会计核算
financial accounting
会计管理体制
system of accounting admin tstration
会计分期
accounting periods
会计对象
accounting object
会计等式
accounting equation
会计本质
nature of accounting
会计报表
accounting statements
宏观会计
macro-accounting
会计
accounting
汇总报表
combination statements
划分资本性支出与收益性支出原则
distinguishment oetween capital expenditure and revenue expenditiure
合并报表
consolidated fiancial statements
管理活动论
management activities perspective
管理会计
management accounting
管理工具论
manegement tool perspective
股份制企业会计
accounting of stock companies
公认会计原则
generally accepted accounting principle,gaap
公共会计
public accounting
工业会计
accounting of industrial enterprises
个别报表
individual statements
高新技术企业会计
accounting of high technology enterprises
负债
liability
费用
expense
反馈价值
feedback value
对外经济合作企业会计
accounting of foreign economic cooperation enter prises
对外报表
external statements
对内报表
internal statements
一致性原则
consistency
艺术论
art perspective
房地产开发企业会计
accounting of real estate enterprises
邮电通信企业会计
accounting of post and telecommonication enterprises
预测价值
forecast value
真实与公允
true and fair view
持续经营
going concern
成本报表
cost statement
财务会计原则
finanicial accounting principles
财务会计概念框架
financial accounting conceptual framework
财务会计
financial accounting
政府及非营利组织会计
governmentai and non-profit organizationaccounting
重要性原则
materiality
专用报表
special purpose financial statements
资产
assets
资金
funds
资金运动
funds movement
财务报告
financial report
财务报表要素
elements of financial statements
财务报表
financial statements
币值稳定假设
constant-dollar assumption
保险企业会计
accounting of insurance companies