会计电算化专业词汇b币值稳定假设constant-dollarassumption保险.pdf

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$ 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( ` [: N5 j1 k] p 长期负债 long-term liability of long-term debt 1 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$ 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