摘要:Introduction The Association of Chartered Certified Accountants (ACCA) is a British accountancy body which offers the Chartered Certified Accountant (Designatory letters ACCA or FCCA) qualification w[阅读全文]

摘要:（3）现金与应收帐款 现金     Cash 银行存款 Cash in bank 库存现金 Cash in hand 流动资产 Current assets 偿债基金 Sinking fund 定额备用金 Imprest petty cash 支票   &nbs[阅读全文]

摘要:1）会计与会计理论 会计   accounting 决策人 Decision Maker 投资人 Investor 股东   Shareholder 债权人 Creditor 财务会计  Financial Accounting 管理 会计 Management Accounting 成本[阅读全文]

摘要:Cost accounting systems provide timely unit product costs through the use of perpetual inventory procedures and predetermined factory overhead rates. To introduce the basic ideas of cost accounting sy[阅读全文]

摘要:audit 审计 attestation 鉴证 credibility 可信赖程度 audit of financial statements 财务报表审计 agreed-upon procedures 执行商定程序 high levels of assurance 高水平保证 compilation 编制 reliability 可靠性[阅读全文]

摘要:Accelerated Depreciation Method 计算折旧时，初期所提的折旧大于后期各年。加速折旧法主要包括余额递减折旧法 declining balance depreciation，双倍余额递减折旧法 double declining balance depreciation，年限总[阅读全文]

摘要:　会计报表　　statement of account　　往来帐目　　account current　　现在往来帐||存款额　　current accout　　销货帐　　account sales　　共同计算帐项　　joint account　　未决帐项　　outstanding account[阅读全文]

摘要:本书概况由KIESO，WEYGANDT和WARFIELD三位教授编写的中级会计一书，是美国最畅销的中级会计教材之一，到现在已经是12版了。该书常常被会计界人士称为是“通向会计职业的必经之路”。《中级会计·12版》对该书的问卷调[阅读全文]