会计电化专业词汇.doc

会计电算化专业词汇 b） 币值稳定假设constant-dollar assumption保险企业会计?accounting of insurance companies) 拨定留存收益?appropriated retained earnings标准成本法standard costing0 )1 b e: p% k X* ?7 变动成本法?variable costing版权?copyrights 簿记?bookkeeping8 b5 \( D8 Q/ g# `0 i% X. P不定期清查?non-periodic checking method) w, r- R1 R) x2 c补充登记法?correction by extra recording* T0 m7 ~$ Z2 F8 R表外账户off-balance sheet accounts* k ~! W+ x A \7 G$ v备抵账户?provision accounts! E8 j1 ?1 @! r2 V备抵附加账户?provision and adjunct accounts备查账簿?memorandum c）z??M; ]1 M3 F# J4 y 长期应付款long-term payables- A n2 r( j# W- u6 e 长期投资?long-term investments, q??q5 [- H3 ~+ T??i0 t. r 长期借款?long-term loans( ` v??[: N5 j1 k] p 长期负债?long-term liability of long-term debt1 I??v3 d0 财产清查?physical inventory7) O. ? 财务费用financing expenses8 )0 K] O??_, y+ m 财务会计原则financial accounting principles5 P b7 L, 财务会计概念框架financial accounting conceptual framework财务会计?financial accounting Z 财务报告financial report财务报表要素elements of financial statements财务报表financial statements偿债基金sinking fund/ z9 H/ E 成本报表cost statement 成本计算账户costing accounts* ^k存货销售的影响?effects of inventory errors+ L 存货??inventory2 I 从属账户Secondary accounts. R: D U7 }0 `持续经营??going concern7 A d） 对外经济合作企业会计?accounting of foreign economic cooperation enter prises4 w对外报表external statements8 ~( k8 s) _7 l% o+ [对内报表?internal statements3 C 对账?checking- d# V9 N m) k, P( b, X??R对应账户corresponding accounts w 冻结资金转移repatriating blocked funds冻结资金保值?maintaining the value of blocked funds$ o短期投资?temporary investment短期借款?short-term loans3 i1 C L v/ {5 m: P; |# |: T3 E$ v 定期清查?Periodic checking method# n, b# m: [8 H8 n \! f. A定期盘存制periodic inventory system单式记账凭证single account title voucher单式记账法single-entry bookkeeping递延资产?deferred charges当期经营观点?current operating concept of income订本式账簿??bound book7 多栏式日记账核算形式bookkeeping procedure using columnar journal G8 W6 \; | f） 负债??liability6 f 负商誉??negative goodwill 复式记账凭证??multiple account titles voucher复式记账法Double entry bookkeeping! r, d5 L- j E$