成本会计专有名词

会计专业英语词汇Accountingsystem会计系统AmericanAccountingAssociation美国会计协会AmericanInstituteofCPAs美国注册会计师协会Audit审计Balancesheet资产负债表Bookkeepking簿记Cashflowprospects现金流量预测CertificateinInternalAuditing内部审计证书CertificateinManagementAccounting管理会计证书CertificatePublicAccountant注册会计师Costaccounting成本会计Externalusers外部使用者Financialaccounting财务会计FinancialAccountingStandardsBoard财务会计准则委员会Financialforecast财务预测Generallyacceptedaccountingprinciples公认会计原则General-purposeinformation通用目的信息GovernmentAccountingOffice政府会计办公室Incomestatement损益表InstituteofInternalAuditors内部审计师协会InstituteofManagementAccountants管理会计师协会Integrity整合性Internalauditing内部审计Internalcontrolstructure内部控制结构InternalRevenueService国内收入署Internalusers内部使用者Managementaccounting管理会计Returnofinvestment投资回报Returnoninvestment投资报酬SecuritiesandExchangeCommission证券交易委员会Statementofcashflow现金流量表Statementoffinancialposition财务状况表Taxaccounting税务会计Accountingequation会计等式Articulation勾稽关系Assets资产Businessentity企业个体Capitalstock股本Corporation公司Costprinciple成本原则Creditor债权人Deflation通货紧缩Disclosure批露Expenses费用Financialstatement财务报表Financialactivities筹资活动Going-concernassumption持续经营假设Inflation通货膨涨Investingactivities投资活动Liabilities负债Negativecashflow负现金流量Operatingactivities经营活动Owner'sequity所有者权益Partnership合伙企业Positivecashflow正现金流量Retainedearning留存利润Revenue收入Soleproprietorship独资企业Solvency清偿能力Stable-dollarassumption稳定货币假设Stockholders股东Stockholders'equity股东权益Windowdressing门面粉饰Account帐政治风险politicalrisk再开票中心re-invoicingcenter现代管理会计专门方法specialmethodsofmodernmanagementaccounting现代管理会计modernmanagementaccounting提前与延期支付LeadsandLags特许权使用管理费feesandroyalties跨国资本成本的计算thecostofcapitalforforeigninvestments跨国运转资本会计multinationalworkingcapitalmanagement跨国经营企业业绩评价multinationalperformanceevaluation经济风险管理managingeconomicexposure交易风险管理managingtransactionexposure换算风险管理managingtranslationexposure国际投资决策会计foreignprojectappraisal国际存货管理internationalinventorymanagement股利转移dividendremittances公司内部贷款inter-companyloans冻结资金转移repatriatingblockedfunds冻结资金保值maintainingthevalueofblockedfunds调整后的净现值adjustednetpresentvalue配比原则matching旅游、饮食服务企业会计accountingoftourismandservice施工企业会计accountingofconstructionenterprises民航运输企业会计accountingofcivilaviationtransportationenterprises企业会计businessaccounting商品流通企业会计accountingofcommercialenterprises权责发生制原则accrualbasis农业会计accountingofagriculturalenterprises实现原则realizationprinciple历史成本原则principleofhistoricalcost外商投资企业会计accountingofenterpriseswithforeigninvestment通用报表all-purposefinancialstatements铁路运输企业会计accountingofrailwaytransportationenterprises所有者权益ownersequity实质量于形式substanceoverform修正性惯例principleofexceptions信息系统论informationsystemperspective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accountingoffinancialinstitutions交通运输企业会计accountingofcommunicationandtransportationenterprises建设单位会计accountingofconstructionunits记账本位币recordingcurrency计量属性measurementattributes及时性原则timeliness货币计量monetarymeasurement会计准则accountingstandards会计主体accountingentity会计职业道德accountingprofessionalethics会计职能functionsofaccounting会计预测accountingforecasting会计要素accountingelements会计研究accountingresearch会计学科体系accountingsciencesystem会计学accounting会计信息accountinginformation会计任务targetsofaccountingactivities会计人员accountingpersonnel会计确认accountingrecognition会计目标accountingobjective会计理论结构theoreticalstructureofaccounting会计理论accountingtheory会计控制accountingcontrol会计决策accountingdecisionmaking会计监督accountingsupervision会计假设accountingassumption会计记录accountingrecords会计计量accountingmeasurement会计机构accountingdepartment会计环境accountingenvironment;会计核算financialaccounting会计管理体制systemofaccountingadministration会计分期accountingperiods会计对象accountingobject会计等式accountingequation会计本质natureofaccounting会计报表accountingstatements宏观会计macro-accounting会计accounting汇总报表combinationstatements划分资本性支出与收益性支出原则distinguishmentbetweencapitalexpenditureandrevenueexpenditure合并报表consolidatedfinancialstatements管理活动论managementactivitiesperspective管理会计managementaccounting管理工具论managementtoolperspective股份制企业会计accountingofstockcompanies公认会计原则generallyacceptedaccountingprinciple,GAAP公共会计publicaccounting工业会计accountingofindustrialenterprises个别报表individualstatements高新技术企业会计accountingofhightechnologyenterprises负债liability费用expense反馈价值feedbackvalue对外经济合作企业会计accountingofforeigneconomiccooperationenterprises对外报表externalstatements对内报表internalstatements一致性原则consistency艺术论artperspective房地产开发企业会计accountingofrealestateenterprises邮电通信企业会计accountingofpostandtelecommunicationenterprises预测价值forecastvalue真实与公允trueandfairview持续经营goingconcern成本报表coststatement财务会计原则financialaccountingprinciples财务会计概念框架financialaccountingconceptualframework财务会计financialaccounting政府及非营利组织会计governmentalandnon-profitorganizationaccounting重要性原则materiality专用报表specialpurposefinancialstatements资产assets资金funds资金运动fundsmovement财务报告financialreport财务报表要素elementsoffinancialstatements财务报表financialstatements币值稳定假设constant-dollarassumption保险企业会计accountingofinsurancecompanies收入的确认recognitionofrevenue公司债券发行价格corporatebondissuingprice固定资产折旧depreciationoffixedassets|可转换债券convertiblebonds加速折旧法accelerateddepreciationmethods公司债券利率interestrate