政治風險 political risk
再開票中心 re-invoicing center
現代管理會計專門方法 special methods of modern management accounting
現代管理會計 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
跨國經營企業業績評價 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
國際存貨管理 international inventory management
股利轉移 dividend remittances
公司內部貸款 inter-company loans
凍結資金轉移 repatriating blocked funds
凍結資金保值 maintaining the value of blocked funds
調整后的凈現值 adjusted net present value
配比原則 matching
旅游、飲食服務企業會計 accounting of tourism and service
施工企業會計 accounting of construction enterprises
民航運輸企業會計 accounting of civil aviation transportation enterprises
企業會計 business accounting
商品流通企業會計 accounting of commercial enterprises
權責發生制原則 accrual basis
農業會計 accounting of agricultural enterprises
實現原則 realization principle
歷史成本原則 principle of historical cost
外商投資企業會計 accounting of enterprises with foreign investment
通用報表 all-purpose financial statements
鐵路運輸企業會計 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
信息系統論 information system perspective
相關性原則 relevance
微觀會計 micro-accounting
客觀性原則 objectivity
可比性原則 comparability
謹慎性原則 prudence
金融企業會計 accounting of financial institutions
交通運輸企業會計 accounting of communication 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 macro-accounting
會計 accounting
匯總報表 combination 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
股份制企業會計 accounting of stock companies
公認會計原則 generally accepted accounting principle, GAAP
公共會計 public accounting
工業會計 accounting of industrial enterprises
個別報表 individual statements
高新技術企業會計 accounting of high technology enterprises
負債 liability
費用 expense
反饋價值 feedback value
對外經濟合作企業會計 accounting of foreign economic cooperation enterprises
對外報表 external statements
對內報表 internal statements
一致性原則 consistency
藝術論 art perspective
房地產開發企業會計 accounting of real estate enterprises
郵電通信企業會計 accounting of post and telecommunication enterprises
預測價值 forecast value
真實與公允 true and fair view
持續經營 going concern
成本報表 cost statement
財務會計原則 financial accounting principles
財務會計概念框架 financial accounting conceptual framework
財務會計 financial accounting
政府及非營利組織會計 governmental and non-profit organization accounting
重要性原則 materiality
專用報表 special purpose financial statements
資產 assets
資金 funds
資金運動 funds movement
財務報告 financial report
財務報表要素 elements of financial statements
財務報表 financial statements
幣值穩定假設 constant-dollar assumption
保險企業會計 accounting of insurance companies
收入的確認 recognition of revenue
公司債券發行價格 corporate bond issuing price
固定資產折舊 depreciation of fixed assets
可轉換債券 convertible bonds
公司債券利息攤銷
加速折舊法 accelerated depreciation methods
營業外收支凈額
公司債券利率 interest rate on debenture
應收賬款出借 assignment of accounts receivable
無擔保債券 debenture bonds
后進先出法 last-in, first-out, LIFO
其他貨幣資金
應付票據貼現 discount on notes payable
先進先出去 first-in, first-out縮寫FIFO
在發建工程 constructions in process
固定資產更換與改良 improvements and replacements of fixed assets
實地盤存制 periodic inventory system
收益總括觀點 all-inclusive concept of income
損益表法
可變現凈值法 net realizable value
應付福利費
基本業務利潤
固定資產擴建 additions of fixed assets
應收賬款出售 sale or factoring of accounts receivable
或有負債 contingent liability
銷貨退回與折讓 sales returns and allowances
零售價格法 retail method
現金折扣 cash discount
特定履行法
其他業務利潤
公司債券 bonds payable
銷售法 sale method
應付票據 notes payable
認股權 stock rights
固定資產修理 repairs and maintenance of fixed assets
有擔保債券 mortgage bonds
銷售費用 selling expenses
應付股利 dividends payable
應收票據 notes receivable
無形資產 intangible assets
收款法 collection method
所得稅 income tax
流動負債 current liabilities
生產法 production method
計劃成本核算
廢棄和生置法 retirement and replacement method
盤存法 inventory method
流動資產 current assets
購貨折扣 purchases discounts
商譽 goodwill
應收賬款 accounts receivable
投資收益 investment income
營業利潤 operating income
預提費用
股本 capital stock
公司債券償還 redemption of bonds
壞賬 bad debts
固定資產重估價 revaluations of fixed assets
銀行存款 cash in bank
固定資產 fixed assets
利潤總額
利益分配 profit distribution
應計費用 accrued expense
商標權 trademarks and trade names
全部履行法
凈利潤 net income
應付利潤 profit payable
未分配利潤
收益債券 income bonds
貨幣資金
利息資本化 capitalization of interests
公益金
工程物資
預付賬款 advance to supplier
其他應收款 other receivables
現金 cash
預收賬款
公司債券發行 corporate bond floatation
應付工資 wages payable
實收資本 paid-in capital
盈余公積 surplus reserves
管理費用
土地使用權
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 short-term loans
遞延資產 deferred charges
低值易耗品
當期經營觀點 current operating concept of income
待攤費用
待核銷基建支出[舊]
待處理流動資產損失
待處理固定資產損失
存貨銷售的影響 effects of inventory errors
折舊[舊]
折舊方法 depreciation method
折舊率 depreciation rate
支出 payment
直線法 straight-line
職工福利基金 welfare fund
專項撥款【舊】
專利權 patents
住房基金 housing fund
重置成本法 replacement costing
專項物資[舊]
專項資產【舊】
專有技術 know-how
專營權 franchises
資本公積 capital reserves
資產負債表 balance sheet
資金占用和資金來源[舊]
自然資源 natural resources
存貨 inventory
車間經費【舊】
償債基金 sinking fund
長期應付款 long-term payables
長期投資 long-term investments
長期借款 long-term loans
長期負債 long-term liability of long-term 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
比例履行法
包裝物
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 compound 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 documents
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 accounting cycle
會計賬簿 Book of accounts
活頁式賬簿 loose-leaf book
集合分配賬戶 clearing accounts
計價對比賬戶 matching accounts
記賬方法 bookkeeping methods
記賬規則 recording rules
記賬憑證 voucher
記賬憑證核算形式 Bookkeeping procedure using vouchers
記賬憑證匯總表核算形式 bookkeeping procedure using categorized account summary
簡單分錄 simple entry
結算賬戶 settlement accounts
結賬 closing account
結賬分錄 closing entry
借貸記賬法 debit-credit bookkeeping
局部清查 partial check
卡片式賬簿 card book
跨期攤提賬戶 inter-period allocation accounts
累計憑證 multiple-record document
聯合賬簿 compound book
明細分類賬簿 subsidiary ledger
明細分類賬戶 subsidiary account
盤存賬存 inventory accounts
平行登記 parallel recording
全面清查 complete check
日記總賬 combined journal and ledger
日記總賬核算形式 bookkeeping procedure using summarized journal
三式記賬法 triple-entry bookkeeping
實賬戶 real accounts
試算表 trial balance
試算平衡 trial balancing
收付記賬法 receipts-payment bookkeeping
收款憑證 receipt voucher
損益表賬戶 income statement accounts
通用記賬憑證 general purpose voucher
通用日記賬核算形式 bookkeeping procedure using general journal
外來原始憑證 source document from outside
現金日記賬 cash journal
虛賬戶 nominal accounts
序時賬簿 book of chronological entry
一次憑證 single-record document
銀行存款日記賬 deposit journal
永續盤存制 perpetual inventory system
原始憑證 source document
暫記賬戶 suspense accounts
增減記賬法 increase-decrease bookkeeping
債權結算賬戶 accounts for settlement of claim
債權債務結算賬戶 accounts for settlement of claim and debt
債務結算賬戶 accounts for settlement of debt
賬戶 account
賬戶編號 Account number
賬戶對應關系 debit-credit relationship
賬項調整 adjustment of account
專用記賬憑證 special-purpose voucher
轉回分錄 reversing entry
資金來源賬戶 accounts of sources of funds
資產負債賬戶 balance sheet accounts
轉賬憑證 transfer voucher
資金運用賬戶 accounts of applications of funds
自制原始憑證 internal source document
總分類賬簿 general ledger
總分類賬戶 general account
附加賬戶 adjunct accounts
付款憑證 payment voucher
分類賬簿 ledger
多欄式日記賬核算形式 bookkeeping procedure using columnar journal
對賬 checking
對應賬戶 corresponding accounts
定期清查 Periodic checking method
定期盤存制 periodic inventory system
訂本式賬簿 bound book
調整賬戶 adjustment accounts
調整分錄 adjusting journal entry
單式記賬憑證 single account title voucher
單式記賬法 single-entry bookkeeping
從屬賬戶 Secondary accounts
成本計算賬戶 costing accounts
財產清查 physical inventory
簿記 bookkeeping
不定期清查 non-periodic checking method
補充登記法 correction by extra recording
表外賬戶 off-balance sheet accounts
備抵賬戶 provision accounts
備抵附加賬戶 provision and adjunct accounts
備查賬簿 memorandum
會計翻譯
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