会计及时性原则英语

the thirteen ruls of accounting.具体十三项就不知道了,你要给出来就好翻些.

一．体现会计信息质量要求的原则 1．客观性原则 The Objectivity Principle2．相关性原则 The Relevant principle3．可比性原则 The Comparable principle4．一贯性原则 The Consistent principle5．及时性原则 The ...

会计及时性原则是指会计资料作为一种会计信息，具有一定的时效性，其价值随着时间的流逝而逐渐降低，过时的会计信息只能作为历史资料，它对经济决策的参考价值就非常低了。为此，《企业会计准则》规定“会计核算应当及时进行”。会计核算及时进行有两方面的涵义： 一是要把企业的经济活动及时地进行会计处理，用会计语言把它记录下来 二是要把会计资料及时地传送出去。 这两个方面相互联系。会计资料不能及时记录下来，就无法及时地传送出去，但是如果忽略了传送的及时性，即使会计记录很及时，也会使会计信息失去时效性。所以，及时记录和及时传送要统一起来。 会计报表是按会计的分期前提为基础编制的，而会计的期间前提与持续经营前提是相联系的，这就必须要求会计的处理和会计报表的编制具有及时性。因为，本来企业的生产经营活动具有连续的性质，刚结束会计期的有关会计资料，不仅有利于评价本期的财务状况和经营成果，而且能帮助企内外的报表使用者对企业的未来前景做出预测。

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;$b f G D3n旅游、饮食服务企业会计 accounting of tourism and service施工企业会计 accounting of construction enterprises W1P)R U+W:? 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b E q g%J C w9E q费用 expense反馈价值 feedback value对外经济合作企业会计 accounting of foreign economic cooperation enter prises对外报表 external statements5H5^7{ u J U i对内报表 internal statements一致性原则 consistency:Z#Y"f4X!n R/{(B艺术论 art perspective房地产开发企业会计 accounting of real estate enterprises邮电通信企业会计 accounting of post and telecommunication enterprises预测价值 forecast value'A'`$T _9O S)B,c真实与公允 true and fair view _ X&w7h9i | T&D3m S持续经营 going concern成本报表 cost statement5q7f"v z.x5Y财务会计原则 financial accounting principles B r z k a x1O ^;8X'p e e财务会计概念框架 financial accounting conceptual framework财务会计 financial accounting政府及非营利组织会计 governmental and non-profit organization accounting1e y(p/a9Y s2Z4d3}重要性原则 materiality S x t] }!] q专用报表 special purpose financial statements资产 assets资金 funds6hw.U j0c C F2p f1EG资金运动 funds movement财务报告 financial report6x'x9z0w ~9@ B财务报表要素 elements of financial statements){ n*N n B _ S财务报表 financial statements L1p P { P f币值稳定假设 constant-dollar assumption保险企业会计 accounting of insurance companies收入的确认 recognition of revenue公司债券发行价格 corporate bond issuing price固定资产折旧 depreciation of fixed assets y3p,t(j B7c+E1i-o { |可转换债券 convertible bonds公司债券利息摊销,F l!t*K&R A V n加速折旧法 accelerated depreciation methods v(` Y q P z营业外收支净额 c0i L ]1k k"_4`公司债券利率 interest rate on debenture4D P u)y#C应收账款出借 assignment of accounts receivable T U w!x Z/?无担保债券 debenture bonds'P'k f J J后进先出法 last-in, first-out, LIFO其他货币资金应付票据贴现 discount on notes payable Y Z KN5E;v G/S先进先出去 first-in, first-out缩写FIFO在发建工程 constructions in process B2e H7];c { @s固定资产更换与改良 improvements and replacements of fixed assets实地盘存制 periodic inventory system0z#r W X/N收益总括观点 all-inclusive concept of income损益表法 O)Z j e-u e^ P0D2C可变现净值法 net realizable value X)G a+b h-} i g7j应付福利费基本业务利润固定资产扩建 additions of fixed assets应收账款出售 sale or factoring of accounts receivable或有负债 contingent liability销货退回与折让 sales returns and allowances零售价格法 retail method(Q D#s"q c7q F D现金折扣 cash discount @ Y N _ S ^8]z特定履行法)n n H"S1~ R d2F其他业务利润)y H C Z `o!W公司债券 bonds payable销售法 sale method应付票据 notes payable认股权 stock rights6+W/H%U h V l G固定资产修理 repairs and maintenance of fixed assets l+v-x K 6\%|有担保债券 mortgage bonds销售费用 selling expenses f:W J5F j e r应付股利 dividends payable J ] p%U8W t XF s u*b应收票据 notes receivable t7d/q z+T I s6J H. g无形资产 intangible assets收款法 collection method所得税 income tax流动负债 current liabilities a7H [" [ D生产法 production method计划成本核算 j2j } v*e d x e'P A废弃和生置法 retirement and replacement method盘存法 inventory method w y m$t4X C-Q d0h流动资产 current assets购货折扣 purchases discounts;?.M J Q*|8^;i4v商誉 goodwill应收账款 accounts receivable!| I M;Y u u*P投资收益 investment income营业利润 operating income7} M9M)| L4h R }2I3s {预提费用股本 capital stockM J6[7x c7J Z o公司债券偿还 redemption of bonds9f a g x'm-A/m h*q坏账 bad debts固定资产重估价 revaluations of fixed assets银行存款 cash in bank固定资产 fixed assets利润总额# C9r U U k H利益分配 profit distribution应计费用 accrued expense商标权 trademarks and trade names b&f Z e A ^ [ Y全部履行法净利润 net income H n ~ X I ^.h应付利润 profit payablec1n!u N U1G未分配利润2_3Z,Z M'~ x收益债券 income bonds*? 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