inesthreebears
Financial Accounting English,财务会计英语 Cost Accounting, 成本会计 Financial Accounting 财务会计 Basis Accounting 基础会计希望对您有帮助。
LD中国王海如
Total consol AJE,调整分录汇总AJE,adjustment journal entry,调整分录CJE,client adjustment journal entry,客户调整分录EJE,elimination journal entry,合并抵消分录OJE,openning adjustment journal entry,期初调整分录RJE,reclassfication journal entry,重分类调整分录
小怪兽的小胖兽
会计制度涵盖的步骤顺序遵循的会计过程中,从分析交易,以编制财务报表和结算帐目。这个制度有时也被称为会计循环。该purpous该系统,说明了在图6.1 ,是处理的业务tansactions为原料,发展成品会计,财务报表,在一个有系统的way.the步骤,在这个系统中分别如下:[ 1 ]交易分析,从源头上的文件。 [ 2 ]交易recored在杂志上。 [ 3 ]作品张贴到总帐。 [ 4 ]帐目调整,在年底的preiod ,通常与援助的工作sheed 。[ 5 ]金融statments准备从工作表。 [ 6 ]帐目封闭,结束目前的会计期间和准备开始新的会计期间。 6.2筹备工作表的信息流动,影响业务不任意sotp在去年底一会计期间,在以编制财务报告,会计师必须收集有关数据,以确定什么应该和什么不应该在财政报告中,例如,会计师必须深入研究保险政策本身有多大的预付保险已过期,研究厂房及机器设备的记录,以确定depreciiation ,采取清点用品在手,并计算金额的累算工资。这些计算,联同其他的计算,分析和草案初稿的声明,弥补会计师`工作底稿。工作文件是重要的拖车reasons.first ,他们援助的会计师crganizing他们的工作,使他们不要忽略了重要的数据或步骤,影响会计报表。第二,他们提供的证据做了什么,使会计师或核数师可以追溯他们的步骤和支持的财务报表。 一类特殊的基础工作文件的工作表。工作表是用来freuently作为第一步,在编制财务报表。使用工作表减少的可能性,不顾一调整,艾滋病在检查计算的准确性,帐目,并有利于财务报表的编制。工作表是不是部分的帐面或杂志,也不是一个金融statement.it是从来没有出版,是罕见的,由管理。不过,这是一个有用的工具,为会计师。
湖边隐居
一、会计的英文:accounting
读音:英 [ə'kaʊntɪŋ] 美 [ə'kaʊntɪŋ]
n. 会计,会计学;账单
v. 记述,报告(account的现在分词);
二、词汇搭配
1、Accounting Manager 会计部经理
2、accounting assistant 助理会计
3、cost accounting 成本会计
4、creative accounting 创造性会计
[例句]An understanding of accounting techniques is a major requisite for the work of the analysts。
懂得会计知识是从事分析员工作的一个必要条件。
扩展资料:
会计是以货币为主要计量单位,运用专门的方法,对企业、机关单位或其他经济组织的经济活动进行连续、系统、全面地反映和监督的一项经济管理活动。具体而言,会计是对一定主体的经济活动进行的核算和监督,并向有关方面提供会计信息。
会计的监督职能
会计监督主要是利用会计资料和信息反馈对经济活动的全过程加以控制和指导,包括事前、事中和事后的监督。
会计监督除货币监督,还有实物监督。会计监督的内容,是从本单位经济效益出发,对经济活动的合理性、合法性、真实性、正确性、有效性进行的全面监督。
会计监督的目的在于改善经营或预算管理,维护国家财政制度和财务制度,保护社会主义公共财产,合理使用资金,促进增产节约,提高经济效益。
参考资料来源:百度百科-会计
Z.L.小姐
微观经济学和FISH - 本量利分析FISH应该是一个什么呢。FISH本意是鱼的意思,但这里肯定不是,我觉得是一个缩写。我继续查下,等更新! 顺便给你一些会计专业词汇中英对照政治风险 political risk再开票中心 re-invoicing center V&W @ ?0_ i F-[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';n ? s d c _ w提前与延期支付 Leads and Lags | G.| ` g |1U q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:b T a.f #r3u跨国经营企业业绩评价 multinational performance evaluation@ F-F F p7Y W+K经济风险管理 managing economic exposure !I w V+I b8y y*D Z%`交易风险管理 managing transaction exposure换算风险管理 managing translation exposure F(n u i w8g T A国际投资决策会计 foreign project appraisal%{6[+A U1U国际投资决策会计 foreign project appraisal%I6n { N d;C i'K3D U国际存货管理 international inventory management Q9d Z7O3C*z t n1@"b `股利转移 dividend remittances公司内部贷款 inter-company loans冻结资金转移 repatriating blocked funds0B G&n.E {&f%W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 G+R;$b f G D3n旅游、饮食服务企业会计 accounting of tourism and service施工企业会计 accounting of construction enterprises W1P)R U+W:? P民航运输企业会计 accounting of civil aviation transportation enterprises M v"J G W!~ [2Z企业会计 business accounting!V7b*V+M t#a,P P T2V商品流通企业会计 accounting of commercial enterprises权责发生制原则 accrual basis农业会计 accounting of agricultural enterprises实现原则 realization principle历史成本原则 principle of historical cost h j z N/J3` L!外商投资企业会计 accounting of enterprises with foreign investment通用报表 all-purpose financial statements g N,M$p R f6M2G铁路运输企业会计 accounting of rail way transportation enterprises所有者权益 owners equityw4n8u-u F9z;D 所有者权益 owners equity+E+Q9v;g t y i(Y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;S X o N t X y微观会计 micro-accounting u6n"~ C O O%Y Z+a z&A客观性原则 objectivity;N )[ y+i可比性原则 comparability谨慎性原则 prudence金融企业会计 accounting of financial institutions ] | f L { Y p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 y J&X-o ] u计量属性 measurement attributes U P+^&h v w*B)t及时性原则 timeliness货币计量 monetary measurement P 4a9^3f l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 q T b M%N j E会计预测 accounting forecasting会计要素 accounting elements K-f ?iK&s f }%z会计研究 accounting research会计学科体系 accounting science system k P*U;I5T | t L G,U会计学 accounting会计信息 accounting information会计任务 targets of accounting activities-m }5?)Q w(P V(B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#T6U E1_ b o'r会计理论 accounting theory会计控制 accounting control n4z @0c Y4^ c会计决策 accounting decision making会计监督 accounting supervision n Z#N!} P9y W U7d会计假设 accounting assumption @6e#e w R R7Q&~会计记录 accounting records会计计量 accounting measurement I ` F N A g会计机构 accounting department会计环境 accounting environment;}"V5 o H$v(u n G会计核算 financial accounting/p M N |-z会计管理体制 system of accounting administration会计分期 accounting periods会计对象 accounting object R u2V x v v会计等式 accounting equation会计本质 nature of accounting会计报表 accounting statements宏观会计 macro-accounting会计 accounting汇总报表 combination statements j2Z N c0l m Q?划分资本性支出与收益性支出原则 distinguishment between capital expenditure and revenue expenditure ] ["a4B$v I!@.w1B合并报表 consolidated financial statements管理活动论 management activities perspective管理会计 management accounting y4m9Z)W ^ u N5N$d g0K管理工具论 management tool perspective'I L j6^ q4W m!F M股份制企业会计 accounting of stock companies公认会计原则 generally accepted accounting principle, GAAP l n E U9O公共会计 public accounting工业会计 accounting of industrial enterprises个别报表 individual statements高新技术企业会计 accounting of high technology enterprises负债 liability:n B'? b E q g%J C w9E q费用 expense反馈价值 feedback value对外经济合作企业会计 accounting of foreign economic cooperation enter prises对外报表 external statements5H5^7{ u J U i对内报表 internal statements一致性原则 consistency:Z#Y"f4X!n R/{(B艺术论 art perspective房地产开发企业会计 accounting of real estate enterprises邮电通信企业会计 accounting of post and telecommunication enterprises预测价值 forecast value'A'`$T _9O S)B,c真实与公允 true and fair view _ X&w7h9i | T&D3m S持续经营 going concern成本报表 cost statement5q7f"v z.x5Y财务会计原则 financial accounting principles B r z k a x1O ^;8X'p e e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 accounting1e y(p/a9Y s2Z4d3}重要性原则 materiality S x t] }!] q专用报表 special purpose financial statements资产 assets资金 funds6hw.U j0c C F2p f1EG资金运动 funds movement财务报告 financial report6x'x9z0w ~9@ B财务报表要素 elements of financial statements){ n*N n B _ S财务报表 financial statements L1p P { P f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 y3p,t(j B7c+E1i-o { |可转换债券 convertible bonds公司债券利息摊销,F l!t*K&R A V n加速折旧法 accelerated depreciation methods v(` Y q P z营业外收支净额 c0i L ]1k k"_4`公司债券利率 interest rate on debenture4D P u)y#C应收账款出借 assignment of accounts receivable T U w!x Z/?无担保债券 debenture bonds'P'k f J J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 Y Z KN5E;v G/S先进先出去 first-in, first-out缩写FIFO在发建工程 constructions in process B2e H7];c { @s固定资产更换与改良 improvements and replacements of fixed assets实地盘存制 periodic inventory system0z#r W X/N收益总括观点 all-inclusive concept of income损益表法 O)Z j e-u e^ P0D2C可变现净值法 net realizable value X)G a+b h-} i g7j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(Q D#s"q c7q F D现金折扣 cash discount @ Y N _ S ^8]z特定履行法)n n H"S1~ R d2F其他业务利润)y H C Z `o!W公司债券 bonds payable销售法 sale method应付票据 notes payable认股权 stock rights6+W/H%U h V l G固定资产修理 repairs and maintenance of fixed assets l+v-x K 6\%|有担保债券 mortgage bonds销售费用 selling expenses f:W J5F j e r应付股利 dividends payable J ] p%U8W t XF s u*b应收票据 notes receivable t7d/q z+T I s6J H. g无形资产 intangible assets收款法 collection method所得税 income tax流动负债 current liabilities a7H [" [ D生产法 production method计划成本核算 j2j } v*e d x e'P A废弃和生置法 retirement and replacement method盘存法 inventory method w y m$t4X C-Q d0h流动资产 current assets购货折扣 purchases discounts;?.M J Q*|8^;i4v商誉 goodwill应收账款 accounts receivable!| I M;Y u u*P投资收益 investment income营业利润 operating income7} M9M)| L4h R }2I3s {预提费用股本 capital stockM J6[7x c7J Z o公司债券偿还 redemption of bonds9f a g x'm-A/m h*q坏账 bad debts固定资产重估价 revaluations of fixed assets银行存款 cash in bank固定资产 fixed assets利润总额# C9r U U k H利益分配 profit distribution应计费用 accrued expense商标权 trademarks and trade names b&f Z e A ^ [ Y全部履行法净利润 net income H n ~ X I ^.h应付利润 profit payablec1n!u N U1G未分配利润2_3Z,Z M'~ x收益债券 income bonds*? x,Y6利息资本化 capitalization of interests预付账款 advance to supplier其他应收款 other receivables1i*@ ] d n i u$d2F$e+z现金 cashA&k3L F公司债券发行 corporate bond floatation*f `%B!v R)c |;N应付工资 wages payable实收资本 paid-in capital ? Z j e @ W盈余公积 surplus reserves3l F#p'?&J q#@ h管理费用 ^&| l S4C"G土地使用权)H D)b:i W7k-T股利 dividend应交税金 taxes payable负商誉 negative goodwill)H F U5O O C ?$] U费用的确认 recognition of expense短期投资 temporary investment短期借款 short-term loans w0B ?1K.} x h递延资产 deferred charges c T d#.o低值易耗品4t8e ]1c t(E ^ H)w当期经营观点 current operating concept of income待摊费用)O ,B o m `%n待核销基建支出[旧] H Kh&o d K g%g8u;j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 g$Y Q#{ {"Z v.?折旧[旧] I _6C j.j.k u(h折旧方法 depreciation method折旧率 depreciation rate支出 payment直线法 straight-line6_ Z D e[6{#H8h"L d)~职工福利基金 welfare fund专项拨款【旧】0g K n5` ]7k6K专利权 patents3r P w `:@7d0L @住房基金 housing fund重置成本法 replacement costing+o*J z;w-R M专项物资[旧]专项资产【旧】专有技术 know-how j9E S o)_ F V {专营权 franchises)A ] | G M g I i a资本公积 capital reserves资产负债表 balance sheet Km3] {-h3q资金占用和资金来源[旧] h"S s S R q自然资源 natural resources存货 inventoryy j C;L C%H偿债基金 sinking fund a V B H P长期应付款 long-term payables L+a/P(Q g y长期投资 long-term investments长期借款 long-term loans长期负债 long-term liability of long-term debt财务费用 financing expenses拨定留存收益 appropriated retained earnings p.h-b Z*_ | n W标准成本法 standard costing变动成本法 variable costing$s&v-x Q P ] F5~比例履行法 A h S2b Y"O q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 R l#~ _ ~7y N J工作底稿 working paper P0R7t'E I n9a"P T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 document. H(a X!u2pY'k&@.g会计科目表 chart of accounts会计科目 account title红字更正法 correction by using red ink4L @,w%^ g H会计核算形式 bookkeeping procedures过账 posting q7[ q `'P;W会计分录 accounting entry Y9p"e o6|2s会计循环 accounting cycle会计账簿 Book of accounts活页式账簿 loose-leaf book-v ? [6oy*b集合分配账户 clearing accounts/e h B j1e V G计价对比账户 matching accounts a T4n;u W/y S 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 h Y1h a A q }简单分录 simple entry结算账户 settlement accounts7^ ?1e S.~4E E b-d结账 closing account v)U,Q( Y2r @ G$U+W结账分录 closing entry借贷记账法 debit-credit bookkeeping局部清查 partial check卡片式账簿 card book跨期摊提账户 inter-period allocation accounts累计凭证 multiple-record document.联合账簿 compound book u$w0] z U.Z7@ P |明细分类账簿 subsidiary ledger明细分类账户 subsidiary account盘存账存 inventory accounts%f-u r,U/U m3i Q7k平行登记 parallel recording R e Y c { t O m全面清查 complete check$o ~9E1i E ? @ ^)p日记总账 combined journal and ledger$^0j J D v n a w `日记总账核算形式 bookkeeping procedure using summarized journal三式记账法 triple-entry bookkeeping A u"Y @ f"S6`3t ]实账户 real accounts3r | *A&O*Z w1l.T { K试算表 trial balance*v u Y!t.B n+B w X试算平衡 trial balancing e s ~ a&|X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 u r I.u } C/c外来原始凭证 source document.nbspfrom outside现金日记账 cash journal+z:}/r ]%w6z1f!~虚账户 nominal accounts序时账簿 book of chronological entry n Q5k I'E f3 h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 r K2g e s6]增减记账法 increase-decrease bookkeeping债权结算账户 accounts for settlement of claim M v L U3p s } O'B:G债权债务结算账户 accounts for settlement of claim and debt5C4H-z5[ b x)J& Z {债务结算账户 accounts for settlement of debt V n G O6d n$o.Q1y账户 account;p6L m s M ^;@账户编号 Account number s Y K G 4` m%]账户对应关系 debit-credit relationship4y#a b/C%y j s账项调整 adjustment of account G"c G8a c9? C f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 accounts1_%Q J4V d0x3w转账凭证 transfer voucher W K V H9i r O资金运用账户 accounts of applications of funds/{ q [3F*E ` x h)h自制原始凭证 internal source document.总分类账簿 general ledgerD5K xS i"h.r 总分类账户 general account L d2G&?-I k0T:N _ t附加账户 adjunct accounts k W [ ` @6|3` r I-v {5r付款凭证 payment voucher分类账簿 ledger T7f&v f T4g ~多栏式日记账核算形式 bookkeeping procedure using columnar journal,X l n k/P(E M(D j F!Z对账 checking C"K*w Y._ w H V对应账户 corresponding accounts定期清查 Periodic checking method o"j Z"N b5W(`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 entry3Q5G ^ i C {,d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 |'E8x#g"m ` L M财产清查 physical inventory簿记 bookkeeping"@ t q ` t:^不定期清查 non-periodic checking method F3m L x a(A1i H补充登记法 correction by extra recording表外账户 off-balance sheet accounts备抵账户 provision accounts Z)J ])r S t h S备抵附加账户 provision and adjunct accounts5Z S B c#c&L!t p备查账簿 memorandum/^ {1t4e
优质会计资格证问答知识库