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Historical cost is explained in English.
Microeconomics and Analysis of Fish Cost, Quantity and Profit

What should a fish be? Fish originally means fish, but it certainly doesn't exist here. I think it is an abbreviation.

I will continue to check and wait for the update!

By the way, I'll give you some accounting vocabulary.

Political risk

Re-invoicing center V&; W @? 0_ i F-[

Special methods of modern management accounting

"Modern management accounting"; n? s d c w

Advance and delay of prepayment and deferred payment | G.| ` g | 1U q

Royalty management fees and royalties

Calculation of transnational capital cost The capital cost of foreign investment

Transnational working capital management: B T A F # R3U

Performance evaluation of multinational enterprises @ f-f f p7yw+k

Economic Risk Management Manage economic risks! ' I w V+I b8y y*D Z% '

Transaction risk management Managing transaction risk

Conversion risk management management conversion risk f (n u i w 8 g t a

International investment decision accounting foreign project evaluation% {6 [+A U 1U]

International investment decision accounting foreign project evaluation; I love you

International Inventory Management Q9DZ7O3C * ZTN1@ "B".

Dividend transfer

Inter-company loan

Freeze the transfer of funds and redistribute the frozen funds 0bg &;; Northeast China. f%W

Freeze funds to maintain the value of frozen funds.

Adjusted net present value

Matching principle matches g+r; $b f G D3n

Tourism and service accounting of tourism and catering service enterprises.

Accounting for construction enterprises w 1p) r u+w:? P

Accounting of civil aviation transportation enterprises accounting of civil aviation transportation enterprises MV "JGW! ~ [2Z

Business accounting! V7b*V+M t#a,P P T2V

Commercial enterprise accounting of commodity circulation enterprises

accrual basis principle

Agricultural accounting of agricultural enterprises

realization principle

Historical cost principle H J Z N/J3` L!

Accounting for foreign-invested enterprises

General financial statements g n, m $ p r f 6m2g

accounting of rail way transportation enterprises

Owner's equity

w4n8u-u F9z; D owner's equity owner's equity+e +E+Q9v;; g t y i(Y

The real quality is substance over form.

The principle of exception, amending the convention.

Information system theory, information system perspective

Relevance principle; S X o N t X y

Micro-accountant U6n "~ Chief Operating Officer% Y Z+A Z &;; A

Objectivity principle objectivity; N )[ y+i

Comparability principle

prudence norms

Financial institution accounting

Accounting for transportation enterprises.

The accounting of the construction unit by the construction unit

Bookkeeping base currency y j &;; X-o ] u

Measurement attribute UP+&; h v w*B)t

Timeliness principle of timetable

Monetary measurement p4a9 3fl

Accounting standards

accounting subject

Accounting professional ethics

Accounting function of accounting

accounting for ecasting

Accounting elements K-f? iK & amp; s f }%z

Accounting research

Accounting science system k P * U;; I5T | t L G,U

Accounting accounting

accounting information

Accounting task: what is the goal of accounting activities? )Q w(P V(B

accounting personnel

Accounting confirmation

Accounting objective

Accounting theory structure # t6ue 1 _ b o 'r

accounting theory

Accounting control n4z @0c Y4^ c

accounting decision making

Accounting supervision accounting supervision n Z#N! } P9y W U7d

Accounting assumption @ 6e # EWR R7q &;; ~

accounting logging

Accounting measurement

accounting department

Accounting environment; }"V5 o H$v(u n G

Accounting financial accounting /p M N |-z

Accounting management system of accounting management

Accounting period by accounting period

Accounting object r2v x v v

Accounting equation

The nature of accounting

accounting statement

macro accounting

Accounting accounting

Summary Report Combination Report j2Z N c0l m Q?

The principle of distinguishing between capital expenditure and income expenditure] ["A4b $ v i! @.w 1B

combined financial statement

Management activity perspective

Management accounting y4m9z)w wu5n $ dg0k

On the perspective of management tools' I lj6 q4wm! F M

Accounting of joint-stock companies in joint-stock enterprises

generally accepted accounting principles (GAAP)

Accountant business

Industrial accounting in industrial enterprises

Personal statement

High-tech enterprise accounting is a high-tech enterprise.

Liabilities: nb' b E q g%J C w9E q

expense

Feedback value feedback value

Accounting of foreign economic cooperation enter prises in accounting of foreign economic cooperation enter prises.

External statements 5h5 7 {University

Internal statement

Consistency Principle Consistency: Z#Y"f4X! n R/{(B

Artistic perspective

Real estate enterprise accounting of real estate development enterprises

Accounting of post and telecommunications enterprises

Predicted value "a" ` $ t _ 9OS) b, c

Truth and beauty _ x &;; w7h9i | T & ampD3m S

Enterprises that are operating and making money.

Cost statement 5q7f"v z.x5Y x5y

Principles of financial accounting BRZ KAX1O; 8X'p e e

Conceptual framework of financial accounting

Financial accounting financial accounting

Accounting for government and non-profit organizations 1ey (P/A9YS2Z4D3)

Importance principle is substantial S x t]}! ] q

Special Report Special Purpose Financial Statements

Assets assets

Fund fund 6hw. U j0c C F2p f 1EG

cash flow

Financial report 6x'x9z0w ~9@ B

Elements of financial statements) {n * n nb _ s

Financial statement l 1pp {p f

Constant dollar hypothesis of currency stability

Insurance company accountant.

Recognition of income

Issue price of corporate bonds

Depreciation of fixed assets y3P, t (JB7c+E 1i-o {|

convertible bonds

Amortization of corporate bond interest! t * K & ampR A V n

Accelerated depreciation method v (`y q p z

Net non-operating income and expenditure c0i L] 1k k"_4'

Corporate bond interest rate debt interest rate 4dpu) y # c

Accounts receivable transfer! x Z/?

unsecured bond

LIFO

other monetary funds

Notes payable discount notes payable Y Z KN5E gravity accelerometer

first-in first-out

Construction in progress B2EH7]; c { @s

Replacement and improvement of fixed assets

Periodic inventory system Periodic inventory system 0z # rw x/n

An all-encompassing concept of income

Income statement method o) ZJ E-U E P0D2c

Net realizable value method x) G A+B H-} I G7j

Benefits payable

Basic business profit

Expansion and addition of fixed assets

Sales or factoring of accounts receivable

contingent liability

Sales returns and discounts

Retail price method (Q D # s "Q C 7 Q F D

Cash discount cash discount @ y n _ s 8] z

Specific performance method) n n H"S 1~ R d2F

Other business profits) y h c z' o! W

Corporate bonds payable

selling method

notes payable

Equity 6+w/h% u h v l g

Maintenance of fixed assets l+v-x k 6 \% |

mortgage bond

Cost of sales

Dividends payable to segment j] p% u8wtxf s u * b

Notes receivable t7d/q z+T I s6J H. g

invisible assets

Collection method

income tax

Current liabilities Current liabilities a7H[[D

manufacturing method

Planned cost accounting

Scrapping and replacement methods

Inventory method w y m$t4X C-Q d0h

floating assets

Purchase discount; ? . q*|8^; i4v

business reputation

Accounts receivable! | I M; You you *P

yield

Operating profit 7} m9m) | l4hr} 2i3s {

accrued expenses

Equity capital stockM J6[7x c7J Z o

Redemption of bonds S9 F A G X M-A/M H * Q

bad debt

Revaluation of fixed assets

Bank deposit bank deposit

fixed assets

Total profit # C9r UK h

distribution of profits

accrued expenses

Trademark rights, trademarks and commodity names B&; ^ [ Y

Full discharge method

net income

Profit payable c 1n! u N U 1G

Undistributed profit 2_3Z, Z M'~ x

Income bond

*? x,Y6

Capitalize on interest

Advance payment to suppliers

Other receivables 1i * @] D cow $ D2f $ E+Z

Cash. Cash.

A & ampk3L F

Corporate bonds float * f`% b! v R)c |; ordinary

Wages payable

Paid-in capital? Z j e @ W

Surplus reserve 3l F#p? & ampJ q#@ h

Management expenses &; l S4C G

Land use right) H D)b:i W7k-T

dividend

Taxes payable

Negative goodwill) Hfu5oc? $] U

Confirmation of expenses

temporary investments

Short-term loan w0B? 1K。 } x h

Deferred charges for deferred assets. o

Low-value consumables 4t8e] 1ct (e h) w

Current management concept of income

Prepaid fee) o, B o m `%n

Capital expenditure to be written off [old] h KH&; o d K g % g8uj

Loss of current assets to be processed

Loss of pending fixed assets

The impact of inventory errors g $ y q # {{"z v?

Depreciation [old] I _6C j.j.k u(h

depreciation method

rate of depreciation

Expenditure payment

Line 6_ Z D e[6{#H8h"L d)~

staff and workers welfare fund

Special appropriation

Patent 3PW`: @ 7d0l @

Housing fund

Replacement cost method replacement cost method+o * j z; w-R M

Special material [old]

Special assets are old.

Know-how j9E S o)_ F V {

Franchise A]| G M G I A

Capital reserve

Balance Sheet Km3] {-h3q

Capital occupation and sources

natural resource

Inventory inventory

y j C; Letter of credit %H

sinking fund

Long-term accounts payable L+a/P(Q g y

Long-term investment in long-term investment

long-term loan

Long-term debt

Financial expenses, financing expenses

Distributed retained earnings p.h-b z * _ | n w

Standard costing

Variable cost $ s&; v-x Q P ] F5~

Proportional performance method

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Copyright copyright

The original voucher summarizes the cumulative source document .. using the accounting form R L # ~ _ ~ 7YNJ of the summary bookkeeping program of the summary voucher.

Working paper P0R7t'E I n9a"P T

Multi-account voucher Multi-account title voucher

double-entry bookkeeping

Comprehensive entry

Make corrections by drawing straight lines.

Summarize the original voucher cumulative source document .. accounting voucher AccountingDocument.h (a x! u2pY 'k & amp@.g

Chart of accounts

Account title

Use red ink 4l @ for correction, w% g h.

Bookkeeping procedures in accounting forms

Release Q7 [q`' p' p; W

Accounting entry Y9p"e o6|2s

Accounting cycle

account book

Loose-leaf book -v [6oy*b

Collection distribution account clearing account /EHB J 1EV G

Pricing comparison account matching account a T4nu W/y S

bookkeeping methods

Accounting rules recording rules

witness

Accounting voucher bookkeeping procedures use the accounting form of vouchers.

Accounting voucher summary table bookkeeping procedure accounting form ledger summary H Y 1AA Q}

Simple entry

Settlement account? 65438 south latitude+east longitude ~4E east longitude

Settlement account v)U, Q( Y2r @ G$U+W

closing entry

debit-credit bookkeeping

Partial inspection

Card account book

Allocate accounts between periods

Cumulative voucher multi-record document. Joint account book composite account book u$w0] z U.Z7@ P |

Account book subsidiary ledger

subsidiary account

Inventory account% f-ur, u/um3iq7k.

Parallel recording

Complete the inspection. @ ^)p

Journal general ledger consolidates journals and ledgers $ 0J J D V N A W'

Journal general ledger accounting form bookkeeping program using summary journal

Tripartite bookkeeping a u "y @ f" S6` 3t]

Real account 3r | * a &;; O*Z w 1l。 T { K

Trial balance! t . B . n+B . w . X

Trial balance. |X

Revenue and expenditure bookkeeping

Receipt voucher

Income statement account

Universal voucher

Bookkeeping program using general journal accounting form

Foreign original voucher source documents from outside

Cash book cash book +z:}/r ]%w6z 1f! ~

Virtual account nominal account

The chronological entry number q5ki 'e f3h

One-time Voucher Record Document .. Deposit Journal

perpetual inventory system

Original voucher source document. Suspense account r K2g e s6]

Increase or decrease bookkeeping

Account for settlement of claim

Debt settlement account 5c4h-z5 [bx] j&; z60

Debt settlement account v n g o6d n $ o.q 1y

Account number; p6l m s m ^; @

Account number s Y K G 4` m%]

Account correspondence loan relationship 4y # ab/c% yjs

Adjustment of account G"c G8a c9? cost and freight

Special voucher

Restore entry

Source account of funds

Balance Sheet Account 1 _% QJ4VD0X3W

Transfer voucher transfer voucher W K V H9i r O

Fund utilization account /{ q[3f * e ` x h]h

Self-made original voucher internal source document .. book classification general ledger

D5K xS i "HR GL account GL account LD2g &; ? -my k0T:N _ t

Additional Account Subsidiary Account KW [`@ 6 | 3` R I-V {5r

payment document

Classification of books t7f&; v f T4g ~

Multi-column journal accounting form uses the bookkeeping procedure of column journal, XLNK/P(E. M(DJF! Z

Reconciliation check C"K*w Y._ w H V

Corresponding account corresponding account

Periodic inspection method of "JZ" NB5W (`

Periodic inventory system

Hardcover

Adjust the account

Adjustment Entry Adjustment Journal Entry 3q5g i c {,d

Single accounting voucher, single account title voucher

single-entry bookkeeping

Secondary account of subordinate account

Cost accounting account |'E8x#g"m ` L M

Physical inventory of property inspection

Bookkeeping "@ t q`t:

Irregular inspection method f3mlx a (a 1i h

Supplementary registration method correction through additional records

Off balance sheet account

Allowance account reserve account Z)J ])r S t h S

Additional account allowance and adjustment account 5zsbc # c&L! Temperature and pressure

Memorandum of memorandum books /{ 1t4e