会计英文词汇

会计英文词汇内容摘要：

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 panies 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 telemunication 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 nonprofit anization 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 constantdollar assumption 保险企 业会计 accounting of insurance panies 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 lastin, firstout, LIFO 其他货币资金 应付票据贴现 discount on notes payable 先进先出去 firstin, firstout 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 allinclusive concept of ine 损益表法 可变现净值法 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 ine tax 流动负债 current liabilities 生产法 production method 计划成本核算 废弃。