政治风险political risk
再开票中心re-invoicing center
现代管理会计专门方法special methods of modern management accounting
现代管理会计modern management accounting
提前与延期支付leads and lags
特许权使用管理费fees and royalties
跨国资本成本的计算the cost of capital for foreign investments
跨国运转资本会计multinational working capital management
跨国经营企业业绩评价multinational performance evaluation
经济风险管理managing economic exposure
交易风险管理managing transaction exposure
换算风险管理managing translation exposure
国际投资决策会计foreign project appraisal
国际投资决策会计foreign project appraisal
国际存货管理international inventory management
股利转移dividend remittances
公司内部贷款inter-company loans
冻结资金转移repatriating blocked funds
冻结资金保值maintaining the value of blocked funds
调整后的净现值adjusted net present value
配比原则matching
旅游、饮食服务企业会计accounting of tourism 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 agricultural enterprises
实现原则realization principle
历史成本原则principle 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
实质量于形式substance over form
修正性惯例principle 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 financial 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 forecasting
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 personnel
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 administration
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 between capital expenditure and revenue expenditure
合并报表consolidated financial statements
管理活动论management activities perspective
管理会计management accounting
管理工具论management 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 telecommunication 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financial 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governmental and non-profit organization accounting
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
收入的确认recognition of revenue
公司债券发行价格corporate bond issuing price
固定资产折旧depreciation of fixed assets
可转换债券convertible bonds
公司债券利息摊销
加速折旧法accelerated depreciation methods
营业外收支净额
公司债券利率interest rate on debenture
应收账款出借assignment of accounts receivable
无担保债券debenture bonds
后进先出法last-in, first-out, lifo
其他货币资金
应付票据贴现discount on notes payable
先进先出去first-in, first-out缩写fifo
在发建工程constructions in process
固定资产更换与改良improvements and replacements of fixed assets
实地盘存制periodic inventory system
收益总括观点all-inclusive concept of income
损益表法
可变现净值法net realizable value
应付福利费
基本业务利润
固定资产扩建additions of fixed assets
应收账款出售sale or factoring of accounts receivable
或有负债contingent liability
销货退回与折让sales returns and allowances
零售价格法retail method
现金折扣cash discount
特定履行法
其他业务利润
公司债券bonds payable
销售法sale method
应付票据notes payable
认股权stock rights
固定资产修理repairs and maintenance of fixed assets
有担保债券mortgage bonds
销售费用selling expenses
应付股利dividends payable
应收票据notes receivable
无形资产intangible assets
收款法collection method
所得税income tax
流动负债current liabilities
生产法production method
计划成本核算
废弃和生置法retirement and replacement method
盘存法inventory method
流动资产current assets
购货折扣purchases discounts
商誉goodwill
应收账款accounts receivable
投资收益investment income
营业利润operating income
预提费用
股本capital stock
公司债券偿还redemption of bonds
坏账bad debts
固定资产重估价revaluations of fixed assets
银行存款cash in bank
固定资产fixed assets
利润总额
利益分配profit distribution
应计费用accrued expense
商标权trademarks and trade names
全部履行法
净利润net income
应付利润profit payable
未分配利润
收益债券income bonds
货币资金
利息资本化capitalization of interests
公益金
工程物资
预付账款advance to supplier
其他应收款other receivables
现金cash
预收账款
公司债券发行corporate bond floatation
应付工资wages payable
实收资本paid-in capital
盈余公积surplus reserves
管理费用
土地使用权
股利dividend
应交税金taxes payable
负商誉negative goodwill
费用的确认recognition of expense
短期投资temporary investment
短期借款short-term loans
递延资产deferred charges
低值易耗品
当期经营观点current operating concept of income
待摊费用
待核销基建支出[旧]
待处理流动资产损失
待处理固定资产损失
存货销售的影响effects of inventory errors
折旧[旧]
折旧方法depreciation method
折旧率depreciation rate
支出payment
直线法straight-line
职工福利基金welfare fund
专项拨款【旧】
专利权patents
住房基金housing fund
重置成本法replacement costing
专项物资[旧]
专项资产【旧】
专有技术know-how
专营权franchises
资本公积capital reserves
资产负债表balance sheet
资金占用和资金来源[旧]
自然资源natural resources
存货inventory
车间经费【旧】
偿债基金sinking fund
长期应付款long-term payables
长期投资long-term investments
长期借款long-term loans
长期负债long-term liability of long-term debt
财务费用financing expenses
拨定留存收益appropriated retained earnings
标准成本法standard costing
变动成本法variable costing
比例履行法
包装物
版权copyrights
汇总原始凭证cumulative source document
汇总记账凭证核算形式bookkeeping procedure using summary vouchers
工作底稿working paper
复式记账凭证multiple account titles voucher
复式记账法double entry bookkeeping
复合分录compound entry
划线更正法correction by drawing a straight ling
汇总原始凭证cumulative source document
会计凭证accounting documents
会计科目表chart of accounts
会计科目account title
红字更正法correction by using red ink
会计核算形式bookkeeping procedures
过账posting
会计分录accounting entry
会计循环accounting cycle
会计账簿book of accounts
活页式账簿loose-leaf book
集合分配账户clearing accounts
计价对比账户matching accounts
记账方法bookkeeping methods
记账规则recording rules
记账凭证voucher
记账凭证核算形式bookkeeping procedure using vouchers
记账凭证汇总表核算形式bookkeeping procedure using categorized account summary
简单分录simple entry
结算账户settlement accounts
结账closing account
结账分录closing entry
借贷记账法debit-credit bookkeeping
局部清查partial check
卡片式账簿card book
跨期摊提账户inter-period allocation accounts
累计凭证multiple-record document
联合账簿compound book
明细分类账簿subsidiary ledger
明细分类账户subsidiary account
盘存账存inventory accounts
平行登记parallel recording
全面清查complete check
日记总账combined journal and ledger
日记总账核算形式bookkeeping procedure using summarized journal
三式记账法triple-entry bookkeeping
实账户real accounts
试算表trial balance
试算平衡trial balancing
收付记账法receipts-payment bookkeeping
收款凭证receipt voucher
损益表账户income statement accounts
通用记账凭证general purpose voucher
通用日记账核算形式bookkeeping procedure using general journal
外来原始凭证source document from outside
现金日记账cash journal
虚账户nominal accounts
序时账簿book of chronological entry
一次凭证single-record document
银行存款日记账deposit journal
永续盘存制perpetual inventory system
原始凭证source document
暂记账户suspense accounts
增减记账法increase-decrease bookkeeping
债权结算账户accounts for settlement of claim
债权债务结算账户accounts for settlement of claim and debt
债务结算账户accounts for settlement of debt
账户account
账户编号account number
账户对应关系debit-credit relationship
账项调整adjustment of account
专用记账凭证special-purpose voucher
转回分录reversing entry
资金来源账户accounts of sources of funds
资产负债账户balance sheet accounts
转账凭证transfer voucher
资金运用账户accounts of applications of funds
自制原始凭证internal source document
总分类账簿general ledger
总分类账户general account
附加账户adjunct accounts
付款凭证payment voucher
分类账簿ledger
多栏式日记账核算形式bookkeeping procedure using columnar journal
对账checking
对应账户corresponding accounts
定期清查periodic checking method
定期盘存制periodic inventory system
订本式账簿bound book
调整账户adjustment accounts
调整分录adjusting journal entry
单式记账凭证single account title voucher
单式记账法single-entry bookkeeping
从属账户secondary accounts
成本计算账户costing accounts
财产清查physical inventory
簿记bookkeeping
不定期清查non-periodic checking method
补充登记法correction by extra recording
表外账户off-balance sheet accounts
备抵账户provision accounts
备抵附加账户provision and adjunct accounts
备查账簿memorandum