chenjialu1988
可以試著去找一找CIE(因?yàn)槭莿驀?guó)際考試委員會(huì)的原版書所以可能有點(diǎn)難找)出版的會(huì)計(jì)方面的教材``` 或者去網(wǎng)上下一本會(huì)計(jì)專業(yè)詞典看看
雯雯闖天涯
賬簿的單詞absorption account 費(fèi)用或成本分?jǐn)値? 附屬帳abstract account 摘要[月計(jì)]帳戶account in arrear 積欠account in bankruptcy 破產(chǎn)帳款(戶)account of business 營(yíng)業(yè)報(bào)告書, 損益表, 營(yíng)業(yè)科目account of cash in vault 庫存現(xiàn)金簿account of credit sales 賒銷帳戶account of executors 遺產(chǎn)清冊(cè)account of receipts and payments 收支表account of return 報(bào)酬的說明account of the exchequer 國(guó)庫帳account of treasury 公庫帳, 金庫帳, 國(guó)庫帳account to give 支出帳目accounts of assets 資產(chǎn)臺(tái)帳accounts to be credited 應(yīng)列貸方科目accretion account 增殖帳戶accrued debit account 應(yīng)收款項(xiàng)帳戶accrued dividends account 應(yīng)計(jì)股利帳accumulation accounts 累積帳戶active bank account 尚有存款的銀行戶頭activity account 業(yè)務(wù)帳戶adjunct account 增價(jià)[附加, 附屬]帳戶adjust account 整理[清理]帳目adjust accounts 復(fù)算, 核算adjusting account 調(diào)整帳戶advance account 預(yù)支款advances received account 預(yù)收款帳戶adventure account 特種委托帳(投機(jī)買賣帳)affiliated account 附屬帳戶agency account 代理帳; 代理機(jī)構(gòu)會(huì)計(jì)agio account 貼水帳目agreement account 支付協(xié)定帳目aid account 經(jīng)濟(jì)援助帳戶all banks account 全國(guó)銀行帳戶annual account 年度帳annuity trust account 年金信托戶applied manufacturing expenses account 制造費(fèi)用分?jǐn)値鬭ppropriation account 撥款帳, 盈余分撥帳arbitrage accounts 定裁帳, 國(guó)外轉(zhuǎn)匯[套匯]帳assets and liabilities accounts 資產(chǎn)及負(fù)債帳戶assets reduction account 資產(chǎn)減項(xiàng)帳戶assigned account 擔(dān)保帳戶attached account 法院查封帳戶audited accounts 審計(jì)決算authorized capital stock account 法定股本帳戶auxiliary account 輔助帳戶back-to-back account 對(duì)開帳戶bad and doubtful account 壞帳與呆帳balance account 結(jié)余[軋平]帳目, 差額清算, 決算帳戶balance sheet accounts 資產(chǎn)負(fù)債表帳戶bank check account 銀行支票戶bear account 賣主帳, 空頭賬戶bills account 票據(jù)帳目bills rediscounted account 再貼現(xiàn)票據(jù)帳戶blocked (money) account 凍結(jié)[封存]帳戶bond account 債券帳戶bond investment account 債券投資帳項(xiàng)bonds and shares account 公債及股票帳戶bonus account 紅利帳戶, 獎(jiǎng)金帳目, 差額帳book account 帳面借貸科目; 往來帳戶branch accounts 聯(lián)行帳, 支店(分店)帳戶, 分類帳,branch control account 分支機(jī)構(gòu)統(tǒng)制帳戶branch office general account 支店往來帳戶budget account 預(yù)算帳戶[科目]budgetary expenditures account 預(yù)算支出帳戶budgetary receipts account 預(yù)算收入帳戶bull account 買主帳, 多頭賬business fund account 業(yè)務(wù)資金帳項(xiàng)capital account (C/A) 資本帳戶, 股本帳; 國(guó)際收支的資本項(xiàng)目capital adjustment account 資本調(diào)整帳戶capital assets account 固定[資本]資產(chǎn)帳戶capital expenditure account 資本支出帳戶, 基本建設(shè)支出帳戶capital stock account 股本帳capital stock and surplus account 股本及公積金帳戶capital-in-excess account 超額[溢收]資本帳戶card account 總帳科目分類表cash account 現(xiàn)金帳戶cash over and short account 現(xiàn)金盈虧帳戶certified account 經(jīng)(會(huì)計(jì)師)證明的帳目charge account 零售記帳, 記帳; 賒購(gòu)制charges account 雜費(fèi)帳目check account 對(duì)帳查帳; 支票帳戶cheque account 支票帳戶, 活期存款帳戶clearence account 結(jié)算帳戶clearing account 待整理帳戶; 過渡[暫記]帳戶, 算帳戶closed account 已結(jié)帳; 結(jié)清的帳戶closing balance account 終結(jié)余額科目collect accounts 收帳collecting-allocating account 集合分配帳戶collective account 統(tǒng)制帳戶[科目]; 集合帳戶combined account 混合帳戶commercial account 商業(yè)往來帳戶; 廠商價(jià)款commercial clearing account 貿(mào)易清算帳戶commission account 酬勞費(fèi)帳目common account 共同帳戶consignment account 委托銷售帳目consignor 's sales account 寄銷人銷售帳戶consolidated fund abstract account 統(tǒng)一基金摘要會(huì)計(jì)報(bào)告construction account 建筑工程帳戶consumed accounts 消費(fèi)帳continuing account 繼續(xù)結(jié)轉(zhuǎn)帳戶; 連續(xù)帳戶contra account 對(duì)方[對(duì)銷]帳戶, 抵銷科目, 軋帳方式contra-asset account 資產(chǎn)對(duì)銷科目[抵消帳戶]contractor 's account 承包商帳contra-revenue account 收入抵消帳戶contra-valuation account 對(duì)銷計(jì)價(jià)帳戶control account 統(tǒng)制[統(tǒng)馭]帳目controlled accounts 補(bǔ)助[明細(xì)]帳戶controlled-resident account 居民外幣管制帳戶conversion account 換算[兌換]帳戶, 轉(zhuǎn)換帳correspondent account 通匯銀行的對(duì)應(yīng)帳戶, 代理帳戶corresponding account 出入相抵帳目, 對(duì)應(yīng)帳戶cost account 成本帳戶cost applied account 實(shí)支成本帳戶, 實(shí)支費(fèi)用帳cost incurred account 已發(fā)生成本帳戶, 實(shí)際費(fèi)用帳戶cost of sales account 銷售成本帳cost-calculation account 成本計(jì)算帳戶credit sale account 賒銷顧客帳戶creditaccount 賒(欠)帳;信貸帳creditor 's account 債權(quán)人帳戶cross offaccounts 銷帳current account 經(jīng)常[往來]帳戶current deposit account 活期存款帳戶current savings account 活期儲(chǔ)蓄存款custody account 委托保管帳戶debenture account 債券帳戶debt payable account 應(yīng)付債款帳戶[帳目]debtor account 借方[收項(xiàng)]帳目debtor and creditor account 債權(quán)債務(wù)帳戶deceased account 存款人已死亡的銀行帳戶deferred account 延期帳; 遞延帳戶deferred assets accounts 遞延資產(chǎn)帳戶deferred charges account 遞延費(fèi)用帳戶deficit account 虧損帳戶delinquent accounts 拖欠帳款, 過期客帳departmental account 分部帳戶, 分類帳departmental trading accounts 分類營(yíng)業(yè)計(jì)算deposit account 儲(chǔ)款購(gòu)書戶, 開戶訂購(gòu)單位, 存款帳, 提存帳戶deposit combined account 綜合存款帳戶depreciation account 折舊帳戶disbursement account 支付帳discretionary account 委托帳戶divided account 補(bǔ)助帳dividend account 股息帳戶[目]dividend bank account 股息存款專戶dock landing account 碼頭卸貨帳單domestic exchange unsettled account 國(guó)內(nèi)匯兌未清結(jié)帳戶donated surplus account 捐贈(zèng)盈余帳donation account 捐贈(zèng)帳戶double column ledger account 雙欄分類帳戶double entry account 復(fù)式會(huì)計(jì)drawing account 出支款項(xiàng), 提款帳戶; 預(yù)支傭金[工薪], 業(yè)主提款[往來]帳戶entry account 登帳equalization account 平均股息帳equalization reserve account 外匯平衡準(zhǔn)備帳戶, 平均準(zhǔn)備帳戶equity account 剩余財(cái)產(chǎn)帳equity accounts 主權(quán)帳戶exchange equalization account 外匯平衡帳戶[平準(zhǔn)帳項(xiàng)]exchange stabilization account 外匯穩(wěn)定帳戶expenditure account 開支[支出]帳目expense account 開支帳, 費(fèi)用帳, 營(yíng)業(yè)費(fèi)帳export account 出口往來帳戶external accounts 境外帳戶factory ledger controlling account 工廠分類帳統(tǒng)制帳戶false account 假帳farm trust account 農(nóng)業(yè)信托帳戶Federal sector account 美國(guó)的聯(lián)邦部門收支帳戶, 聯(lián)邦預(yù)算國(guó)民收入帳戶fee checking account 收費(fèi)支票戶fictitious account 虛偽帳戶fiduciary account 托管戶final accounts 決算帳戶, 期末帳單, 總結(jié)性報(bào)告; 結(jié)論financial assets and liabilities accounts 金融資產(chǎn)負(fù)債帳financial transaction accounts 財(cái)務(wù)往來帳戶finished goods account 制成品帳戶finished goods inventory account 制成品存貨帳fixed account 定期存款flow-of-funds accounts (FOF a/c) 資金流量帳戶foreign agents accounts 國(guó)外代理人帳戶foreign currency account 存在國(guó)外的外幣帳戶foreign exchange account 外匯帳foreign exchange equalization account 外匯平衡帳戶frozen account 凍結(jié)帳戶fund account 基金帳戶general account 一般會(huì)計(jì), 普通帳(戶), 總帳, 總決算, 往來對(duì)帳單general fund account 普通基金帳戶general fund appropriation account 普通基金撥款帳戶general fund receipt account 普通資金收入帳戶, 資金收入總帳general ledger accounts 總分類帳戶general profit and loss account 總損益帳head office general account 總公司[總行, 總店]往來帳戶hire charge account 租費(fèi)帳hypothecated account 抵押帳戶immovables account 不動(dòng)產(chǎn)帳目import bill payable account 應(yīng)付進(jìn)口匯票帳戶import credit account 進(jìn)口收入帳戶import debit account 進(jìn)口支出帳戶imprest cash account 定額備用金帳戶in account with 與...有生意來往inactive account (I.A.) 靜止帳戶income account 損益表, 收益帳, 損益計(jì)算書income distribution account 收入分配帳戶income statement account 成果[損益]帳戶income summary account 損益匯總帳戶indent account 委托代買品帳目, 代辦帳戶, 訂購(gòu)品帳目individual retirement account 個(gè)人退休金帳戶individual's account 個(gè)體計(jì)算, 分戶帳目instalment receivable account 應(yīng)收分期帳款inter-bank account 聯(lián)行帳戶inter-branch account 聯(lián)行往來帳戶inter-company accounts 聯(lián)營(yíng)公司間往來帳戶inter-departmental account 部門間往來帳戶interest account 利息帳戶interest-bearing check account 有息[計(jì)息]支票戶inter-fund account 基金間往來帳戶intermediate account 媒介[中間]帳戶, 期內(nèi)帳單international equalization account 國(guó)際平衡帳戶inventory account 存貨帳inventory suspense account 存貨暫記帳戶investment account 投資帳(戶)issuing account 發(fā)行帳戶itemized account 明細(xì)帳journal account 流水帳keep account with 與 ... 繼續(xù)交易, 與...有帳務(wù)往來keep accounts 記帳 labour cost account 勞務(wù)費(fèi)帳戶landing account 起貨單, 卸貨報(bào)告; 棧單ledger accounts 分類帳帳戶, 總帳, 分戶帳liability account 負(fù)債帳戶[表]liquidated account 已清算帳戶liquidation account 清算變產(chǎn)表, 清理帳戶loan account 貸款[放款]帳戶long account 多頭帳戶, 經(jīng)紀(jì)人用雇客證券或貨品登記簿loss and gain account 損益帳lot and building account 房地產(chǎn)帳machinery account 機(jī)器margin account 證券交易中的顧客保證金戶master control account 總統(tǒng)馭帳戶master's account 所有主帳mate account 對(duì)應(yīng)科目material purchased account 材料采購(gòu)帳memorandum account 備查帳冊(cè)(即在資產(chǎn)負(fù)債以外的備忘記錄)merchandise inventory account 商品庫存帳戶merchandise purchases account 進(jìn)貨帳戶merchandise sales account 銷貨帳戶merchandise trading account 商品購(gòu)銷[貿(mào)易]帳戶miscellaneous accounts 雜項(xiàng)帳戶mixed account 混合帳戶money account 現(xiàn)金帳mutual currency account (MCA) 相互通貨帳戶mutually offsetting accounts 對(duì)比帳戶national account 國(guó)民核算[帳戶], 國(guó)民收入和生產(chǎn)核算帳戶national capital account 國(guó)民資本帳戶
妖妖小雯雯
公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益(以下簡(jiǎn)稱FVTPL);以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入其他綜合收益(以下簡(jiǎn)稱FVTOCI)
ShangHaiWendy
公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益(以下簡(jiǎn)稱FVTPL);以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入其他綜合收益(以下簡(jiǎn)稱FVTOCI)。
名詞釋義:
1、FVTOCI是交易性金融資產(chǎn),是指企業(yè)為了近期內(nèi)出售而持有的債券投資、股票投資和基金投資。如以賺取差價(jià)為目的從二級(jí)市場(chǎng)購(gòu)買的股票、債券、基金等。交易性金融資產(chǎn)是會(huì)計(jì)學(xué)2007年新增加的會(huì)計(jì)科目,主要為了適應(yīng)現(xiàn)在的股票、債券、基金等出現(xiàn)的市場(chǎng)交易,取代了原來的短期投資,與之類似又有不同。
2、FVTPL 意為以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn)。通常是指該金融資產(chǎn)不滿足確認(rèn)為交易性金融資產(chǎn)條件時(shí),企業(yè)仍可在符合條件的某些特定條件的情況下按其公允價(jià)值計(jì)量,并將其公允價(jià)值變動(dòng)計(jì)入當(dāng)期損益。
水之語城
1. generally Accepted Accounting Principles (GAAP)2. expenditure of corporate bond interest3. sheer volume(amount) of nonoperating income and expense4. elementary(basic) business profit5. bonds payable 6. other business profit 7. accounting of scheduled cost8. accrued expense9. totoal profit(volume,amount可省略)10.net income 11.undistributed(unallotted) profit12.monetary fund 我自己總結(jié)的,5,10有點(diǎn)問題,其它都應(yīng)該對(duì)的
哈韓哈哈規(guī)格化
Financial assets at fair value through profit or loss (FVTPL)Financial assets at fair value through other comprehensive income(FVTOCI)
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