会计

accounting entry

造价分录/会计分录

105,"accounting element "," 造价科目/会计科目" | 106,"accounting entry "," 造价分录/会计分录" | 107,"accounting ethics ","造价职业道德/会计职业道德"

accounting evidence

查帐证据

accounting event | 会计事项 | accounting evidence | 查帐证据 | accounting firm | 会计师事务所, 会计公司

accounting on cash basis

现金收付制,收付实现制

81accounting on accrual basis权责发生制;收支应计会计制 | 82accounting on cash basis现金收付制,收付实现制 | 83accounting treatment会计处理

accounting on a cash basis

现收现付制

accounting of subordinate units 附属单位会计 | accounting on a cash basis 现收现付制 | accounting on cash basis 收付实现制会计

Accounting Clerk

记帐员

Accounting Assistant 会计助理 | Accounting Clerk 记帐员 | Accounting Manager 会计部经理

Accounts payable ledger

应付款分类帐

accounting year 或financial year 会计年度 | accounts payable ledger 应付款分类帐 | Accounting period(会计期间)

Accrual Basis

发生制

分类账的会计核算方法相同(Subledger accounting Method):主要是指收付实现制(Cash basis)还是权责发生制(Accrual basis),各国使用的会计准则GAAP不同也要需要设置不同的primary ledger;例如,一个跨国公司即需要按照中国准则(PRC GAAP)编报的财务报告,

accrual accounting

权责发生制

欧洲议会会计系统开发采用了SAP公共事业部解决方案中权责发生制(accrual accounting)和资金管理功能,使得议会的预算和会计系统达到IPSAS所要求的透明度.

accrue

应累算;应计

accrual basis accounting 应计制会计;权责发生制会计 | accrue 应累算;应计 | accrued benefit 应累算利益

accumulated dividend

累积股息

accountant 会计人员;会计主任;会计师 | accumulated dividend 累积股息 | acid-test ratio 酸性测验比率

Hilt's law：希尔特煤品级定律

"hillside quarry","山坡石矿" | "Hilt's law","希尔特煤品级定律" | "hindered settling","阻流沈降"

Shaanxi Sunland Automatic Control Co.,Ltd：陕西神洲自动控制有限公司

SHAANXI QINCHUAN MACHINERY DEVELOPMENT CO.,LTD 陕西秦川机械发展股份有限公司 | Shaanxi Sunland Automatic Control Co.,Ltd 陕西神洲自动控制有限公司 | Shan Dong Shuang Yi Group Co.,Ltd 山东双一集团有限公...