ACCA生词表.docVIP

Fundamental Dictionary of Terms 2． The regulatory framework Generally Accepted Accounting Principles 公认会计原则net book value 账面值net realizable value 可变现净值capital maintenance资本保全substance over form实质重于形式 neutrality中立性 prudence审慎性 hidden reserves秘密储备金 excessive provisions过分提取准备 completeness完整性 financial capital maintenance财务资本保全 physical capital maintenance实物资本保全 bases of valuation计量基础 historical cost历史成本 replacement cost 重置成本 economic value经济价值 depreciation折旧inventory 存货holding gains（losses）持有损益 retrospective application追溯调整法rospective application未来适用法retained earnings 留存收益金备用金petty cash account备