摘要:会计年度
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摘要:会计惯例
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摘要:记帐日期；会计结算日期
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摘要:中国会计学会
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摘要:财务会计组〔香港金融管理局〕
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摘要:应计制会计；权责发生制会计
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摘要:会计事项；帐务交易
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摘要:现金会计制度
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摘要:

英文名称：Equity Accounting 中文名称：权益会计法／权益法核算
为真实反映在被投资公司权益中所占的实际份额，一家企业将其拥有权[阅读全文]

摘要:

英文名称：GAAP（Generally Accepted Accounting Principles） 中文名称：公认会计原则
为会计界普遍接[阅读全文]

摘要:

英文名称：IAS（International Accounting Standards） 中文名称：国际会计准则
"由国际会计标准委员会早期[阅读全文]

摘要:

英文名称：Aggressive Accounting 中文名称：激进会计法
指在法律法规允许之内，公司管理层对财务数据进行操纵，来达到取悦投资[阅读全文]

摘要:
　　权责发生制会计（Accrual accounting）这种方法在确认收入和费用时，不考虑交易发生时有没有现金流的变化。比如，公司购买一项机器设备，要等到好几个月之后才支付现金，但会计师却在购买当时就确认这项费[阅读全文]

摘要:Any form of accounting that does not follow principles of conservatism. While there are many methods by which financial statements can be fudged, it always comes down to inflating revenue or hiding ex[阅读全文]

摘要:A theoretical set of accounting principles under which corporations would have to fully disclose all information, including that which often doesn't get reported to investors under generally accepted[阅读全文]

摘要:Forensic Accounting utilizes accounting, auditing, and investigative skills to conduct an examination into a company's financial statements. Thus, providing an accounting analysis that is suitable fo[阅读全文]

摘要:An accounting practice in which a company uses generous reserves from good years against losses that might be incurred in bad years. Cookie jar accounting is a sign of misleading accounting practices.[阅读全文]

摘要:The distortion that is caused in a company’s financial statements due to accounting rules and regulations that must be followed. Accounting noise makes it difficult for investors to easily ascer[阅读全文]

摘要:A record keeping technique that traces the dates of purchase and sale, cost basis, and transaction size for each security in your portfolio, even if you make more than one trade in the same security. [阅读全文]

摘要:Accounting methods that focus on taxes rather than the appearance of public financial statements. Tax accounting is governed by the Internal Revenue Code which dictates the specific rules that compani[阅读全文]