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xuliduruixue

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This article through the goal stated shallowly to financial inventory accounting, introduced financial inventory accounting the goal content and the present our country to financial inventory accounting the goal research. Financial inventory accounting the goal is expected accountant achieves the goal or the boundary, must in the understanding financial inventory accounting's objective function and in the accounting information user's willful demands foundation, identification financial inventory accounting the goal. Accountant our country present the theorists to financial inventory accounting the goal research, induces mainly has two big schools, namely “fiduciary duty faction” and “policy-making useful faction”. The fiduciary duty school of thought believed that accountant's goal is by the suitable way usable reflection bailee's fiduciary duty and the fulfillment situation. The policy-making useful school of thought believed that accountant's goal is provides to the accounting information user to its policy-making useful information. financial inventory accounting the goal realizes the scope to be decided by financial inventory accounting's objective function, but financial inventory accounting the goal realizes the degree to be decided in financial inventory accounting the information quality character has the degree. key word: financial inventory accounting goal; Financial inventory accounting function; Financial inventory accounting information quality

会计目标翻译成英语

279 评论(9)

月想月乐

会计的英文:accounting

accounting 读法 英 [əˈkaʊntɪŋ]   美 [əˈkaʊntɪŋ]

作名词的意思是:会计;会计学;记账

作动词的意思是:记述,报告(account的现在分词)

短语:

accounting information 会计信息;会计资料

accounting system 会计系统;记帐系统;统计报告制度

business accounting 经济核算;商业会计

cost accounting 成本会计,成本核算

financial accounting 财务会计;财政计算

例句:

1、I will graduate from Peking University this July. I have majored in accounting.

今年七月将从北京大学毕业,我主修的专业是会计学。

2、The winner in 2003 surprised the audience, since she came from accounting major instead ofEnglish major.

2003年的冠军却让观众大吃一惊,因为她学的是会计专业,而非英语专业。

accountant

accountant 读法 英 [əˈkaʊntənt]   美 [əˈkaʊntənt]

作名词的意思是:会计人员,会计师

词汇搭配:

1、形容词+~

certified public accountant 有合格证件的会计师

chartered accountant 特许会计师

registered accountant 注册会计师

2、名词+~

tax accountant 税务会计

3、~+名词

accountant bill 账单

accountant general 总会计师

accountant report 查账报告

4、 ~+介词

accountant in bankruptcy 破产核算员

accountant in charge 主管会计师

例句:

1、He was deep in conversation with his accountant.他与会计深入交谈。

2、The accountant described his work to the sales staff.那个会计向营业部的职员介绍了自己的工作情况。

247 评论(12)

屈小兔.

短期借款Short Term Loan ,应付账款accounts payable,预计负债Estimated Liabilities,预付账款Prepayments

短期借款是指企业根据生产经营的需要,从银行或其他金融机构借入的偿还期在一年以内的各种借款,包括生产周转借款、临时借款等。

应付账款是企业(金融)应支付但尚未支付的手续费和佣金。

预计负债是指根据或有事项等相关准则确认的各项预计负债,包括对外提供担保、未决诉讼、产品质量保证、重组义务以及固定资产和矿区权益弃置义务等产生的预计负债。

预付账款是指企业按照购货合同的规定,预先以货币资金或货币等价物支付供应单位的款项。

扩展资料:

预计负债的账务处理

一、本科目核算企业确认的对外提供担保、未决诉讼、产品质量保证、重组义务、亏损性合同等预计负债。

二、本科目可按形成预计负债的交易或事项进行明细核算。

三、预计负债的主要账务处理。

(一)企业由对外提供担保、未决诉讼、重组义务产生的预计负债,应按确定的金额,借记“营业外支出”等科目,贷记本科目。由产品质量保证产生的预计负债,应按确定的金额,借记“销售费用”科目,贷记本科目。

由资产弃置义务产生的预计负债,应按确定的金额,借记“固定资产”或“油气资产”科目,贷记本科目。在固定资产或油气资产的使用寿命内,按计算确定各期应负担的利息费用,借记“财务费用”科目,贷记本科目。

(二)实际清偿或冲减的预计负债,借记本科目,贷记“银行存款”等科目。

(三)根据确凿证据需要对已确认的预计负债进行调整的,调整增加的预计负债,借记有关科目,贷记本科目;调整减少的预计负债做相反的会计分录。

四、本科目期末贷方余额,反映企业已确认尚未支付的预计负债。

参考资料:

百度百科-短期借款

百度百科-应付账款

百度百科-预计负债

百度百科-预付账款

254 评论(8)

激动的小胖

会计的英文:accounting

读音:英 [ə'kaʊntɪŋ]   美 [ə'kaʊntɪŋ]

n. 会计,会计学;账单

v. 解释(account的ing形式);叙述

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

常见句型:

1、Our manager is conversant with account system.

我们的经理精通会计制度。

2、Please do not mistake bookkeeping for accounting.

不可将簿记与会计混为一谈。

3、I know nothing about accounting.

我对会计学一无所知。

同义词辨析:

1、treasurer

读音:英 ['treʒərə(r)]   美 ['treʒərər]

释义:n. 会计;出纳员;司库

例句:His father was treasurer of the club.

他父亲曾任俱乐部的会计。

2、bursar

读音:英 ['bɜːsə(r)]   美 ['bɜːrsər]

释义:n. 会计;财务主管;司库

例句:Did you manage to speak to the bursar about my salary?

关于我的薪金问题,你是否已经向会计疏通过?

166 评论(15)

银眼的狮子王

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;$b f G D3n旅游、饮食服务企业会计 accounting of tourism and service施工企业会计 accounting of construction enterprises W1P)R U+W:? 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H(a X!u2pY'k&@.g会计科目表 chart of accounts会计科目 account title红字更正法 correction by using red ink4L @,w%^ g H会计核算形式 bookkeeping procedures过账 posting q7[ q `'P;W会计分录 accounting entry Y9p"e o6|2s会计循环 accounting cycle会计账簿 Book of accounts活页式账簿 loose-leaf book-v ? [6oy*b集合分配账户 clearing accounts/e h B j1e V G计价对比账户 matching accounts a T4n;u W/y S 记账方法 bookkeeping methods记账规则 recording rules记账凭证 voucher记账凭证核算形式 Bookkeeping procedure using vouchers记账凭证汇总表核算形式 bookkeeping procedure using categorized account summary h Y1h a A q }简单分录 simple entry结算账户 settlement accounts7^ ?1e S.~4E E b-d结账 closing account v)U,Q( Y2r @ G$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

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Finance accountancy's target

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