accounting system

American accounting association

American Institute of Certified Public Accountants

Audit audit

balance sheet

bookkeeping

Cash flow prospect cash flow forecast

Internal audit certificate

Management accounting certificate

Public accountant certificate

cost accounting

External user external user

Financial accounting financial accounting

Financial Accounting Standards Board

Financial forecast

generally accepted accounting principles (GAAP)

General information general information

Government accounting office

income statement

Institute of internal auditors.

Institute of management accountants.

complete

inside audit

Internal control structure

Internal revenue service

Internal user internal user

management accounting

return of investment

return of investment

Securities and Exchange Commission

cash flow statements

financial position statement

tax accounting

Accounting equation

Pronunciation relation

Assets assets

Business entity, enterprise and individual

Equity interest

joint-stock company

Cost principle

creditor

disinflation

Disclosure risk

expense

financial statements

Financing activities of financial activities

Assumption of going concern

inflation

investment

Liabilities

Negative cash flow

Operating activities

Owner's equity

partnership

Positive cash flow positive cash flow

retained earnings

taxation

individual proprietorship

solvency

Stable dollar hypothesis

shareholder

shareholder's equity

whitewash the fa?ade

One or more payments.

reduce taxation

Absolute and unconditional payment

Accelerated payment

Acceptance date

Accept acceptance

Permission to join

accessory equipment

Degree of responsibility of accountability system

Accounting welfare accounting welfare

Accounting period

Accounting policy accounting policy

Accounting principles accounting standards

accounting treatment

Accounts receivable

Account account

Registered investor

Accumulated reserve

A requirement for recognition

Asset acquisition

Merger and acquisition

Product liability law (Germany) production liability law

lawsuit

Actual ownership

Supplementary filing

Extra difference

additional insurance

Accessories (equipment accessories)

The adjusted tax base has been adjusted.

Income adjustment

Administrative fee management fee

Administrative Law (USA)

Advance notice

Prepaid loan

Unfavorable tax consensus, unfavorable tax consequences

advertisement

Affiliated group consortium

Subsidiary company

African leasing association

After-tax rate

Total rent

Total risk

The agreement on the right to explore natural resources involves the agreement on the right to exploit natural resources.

Agreement agreement

Alliance alliance

Fiscal revenue distribution

Allowance for loss of accounts receivable

Alternative uses are used for other purposes.

Adaptability to foreign investment The degree to which foreign investment can be easily controlled.

Revise

Amortization of deferred loan expenses and related consideration Amortization of deferred loan expenses and related remuneration.

Installment repayment plan

amortize

Recover the claim amount

application amount

AMT (Alternative Minimum Tax) (USA) can replace the minimum tax.

Analogy and analogy are

Annual budget allocation

Appendix (to the contract document)

reference to the law

Applicable Securities Law Applicable Securities Law

Applicable tax years applicable tax years

Appraisal and evaluation

evaluator

Appreciation premium

Appropriation regulations

Appropriation occupation

Approval authority's approval right

Approve

Approximate approximation

Arbitrary and artificially high values (arbitrary and artificially high values).

Arbitration arbitration

even bargain

Arrangement arrangement

Arrest and detention

Article 2A of the United States Uniform Commercial Code on Legal Financial Leasing

articles of incorporation

Asian leasing association

evaluate

Asset manager, equipment manager

Asset risk insurance

securitization of corporate assets

Asset specificity

Asset tracking asset tracking

Asset-backed financing

Asset lessor is based on the lessor of assets.

Asset-oriented lessor (in operating lease)

Assets assets

agent

Distribution distribution

society

When it expires.

ATT (automatic transfer of ownership)

Annex annex

Attribute attribute

Auction sales auction

Audit audit

Identification and authentication

Authentication confirmation

Authoritative authority

Authorized approval

Availability of fixed interest rate medium-term financing

Available-for-sale securities are securities offered for sale.

average future life

Average net financing assets managed according to the average net financing assets managed.

Backup server backup server

Balance sheet date

Bandwidth bandwidth

Bank quotation, a subsidiary of a bank subsidiary, provides quotation.

bankruptcy cost

Bankruptcy court

bankruptcy law

bankruptcy proceedings

Bankrupt

Bareboat charterer

Low-cost renewal option

Basic earnings per share

Basic rent (rent payable per installment)

beneficiary

mega project

Invoicing and collection

Binding agreement

Blind seller discount seller's secret deduction

Bluebook blue book (American second-hand market equipment price manual)

Book income

Book loss

borrower

BPO (Bargaining Option) buys options at a low price.

Transitional financing

Bridge bridge

Broker's fee

Broker's agent

A lease agreement established or undertaken by a customized leasing company.

Bulldozer bulldozer

Bundle additional services Bundle additional services together.

Bundle (service)

Commercial acquisition

Industrial and commercial occupation tax industrial and commercial business license tax

business development

Commercial trust

Annex (e) rule

byte

I. Asset Category Assets

floating assets

Monetary funds, cash and cash equivalents

100 1 cash

1002 bank deposit

1009 other cash and cash equivalents

10090 1 other city bank cash.

100902 cashier's check

100903 bank draft

100904 credit card

100905 letter of credit deposit

100906 deposit investment funds

1 10 1 short-term investment

1101kloc-0/short-term investment in stocks-stocks

1 10 102 short-term $ TERM investment-corporate bonds

1 10 103 short-term $ TERM investment-corporate fund

110110 Other short-term investments-Other

1 102 short-term $ TERM investment depreciation reserve

receivables

1111notes receivable

Bank's Acceptance Bill

Trade acceptance of commercial acceptance bills

1 12 1 dividends receivable

1 122 interest receivable

1 13 1 accounts receivable

1 133 Other bills receivable

1 14 1 bad debt provision

1 15 1 prepayment

1 16 1 subsidies receivable make up for the deficit of subsidies receivable by the state.

Inventory assets inventory

120 1 material procurement

12 1 1 raw materials

122 1 packaging materials

123 1 low-value consumables

1232 material cost variance

124 1 homemade semi-finished products

1243 finished products in stock

1244 commodity purchase and sale price difference

125 1 entrusted processing materials in process-outsourcing

126 1 consignment.

127 1 consignment goods.

basis

128 1 inventory depreciation reserve

129 1 collection and delivery in installments.

130 1 prepaid expenses

permanent investment

140 1 long-term equity investment in stocks

140 10 1 stock investment stock

140 102 Other stock investments

1402 long-term bond investment

14020 1 bonds invest in bonds

140202 other debt bond investment

142 1 long-term investment impairment reserve

Provision for impairment of equity investment

Debt investment impairment reserve

143 1 entrusted loan

143 10 1 principal

143 102 interest interest

143 103 impairment reserve

150 1 fixed assets

building contruction

Building structure

mechanical equipment

Means of transport

Tools, means and implementation

1502 accumulated depreciation

1505 depreciation reserve for fixed assets

Building/structure depreciation reserve for impairment of houses and buildings

Depreciation reserve for machinery and equipment

160 1 engineering materials and project materials

160 10 1 special material

160 102 special equipment

160 103 prepayment for large equipment

160 104 production tools and appliances.

manufacture

1603 Construction in progress

Installation engineering installation engineering

Assembly equipment during installation

Technological innovation projects in technological transformation projects

General overhaul project

1605 provision for impairment of construction in progress

170 1 liquidation of fixed assets

180 1 intangible assets

patent

Non-patented technology

Trademark right trademark, commodity name

Copyright copyright

Term of land use right

business reputation

1805 intangible assets impairment reserve

Patent impairment reserve

Trademark depreciation reserve

18 15 unconfirmed financing expenses.

Loss and surplus of pending property, loss or income of assets waiting for transaction.

190 1 long-term deferred expenses

19 1 1 Pending property losses and losses or gains of surplus assets waiting to be traded.

1911kloc-0/loss of current assets to be processed and loss or gain of intangible assets with surplus to be traded.

19 1 102 loss of fixed assets to be processed, loss or gain of fixed assets to be processed.

Second, liability.

Short-term liabilities and current liabilities

2 10 1 short-term loan

2 1 1 1 notes payable

Bank's Acceptance Bill

Trade acceptance of commercial acceptance bills

2 12 1 accounts payable

2 13 1 advance deposit

2 14 1 income from sales of goods by consignment agents

2 15 1 Payable wages

2 153 benefits payable

2 16 1 dividend payable A/P Branch

2 17 1 tax payable

2 17 10 1 VAT payable

217101kloc-0/VAT input tax withholding

2 17 10 102 paid taxes

2 17 10 103 Transfer-out unpaid VAT conversion

2 17 10 104 tax deduction

2 17 10 105 output tax instead of value-added tax

2 17 10 106 export tax rebate export

2 17 10 107 input tax is transferred out, excluding value-added tax.

2 17 10 108 export tax rebate for domestic products is used to offset export taxable domestic goods tax.

2 17 10 109 Transfer-out overpayment VAT conversion

2171010 unpaid value-added tax

2 17 102 business tax payable

2 17 103 consumption tax payable

2 17 104 resource tax payable

2 17 105 income tax payable

2 17 106 land value-added tax payable.

2 17 107 shall pay the urban maintenance and construction tax.

payable

2 17 108 Property tax payable

2 17 109 payable land use tax

2 17 1 10 payable vehicle and vessel license

Taxes payable

217111personal income tax payable.

2 176 other payables are consistent with payment.

2 18 1 other payables

2 19 1 accrued expenses

Other liabilities

220 1 to be changed, current assets, value of assets to be transferred

22 1 1 expected liabilities

Long-term liabilities

230 1 long-term loans

Long-term loans due within one year Long-term $ TERM loans due within one year

Long-term loans due after one year, long-term $ TERM loans due more than one year

23 1 1 bonds payable

23 1 10 1 bond face value, par value

23 1 102 bond premium

23 1 103 bond discount bonds

23 1 104 accrued interest

232 1 long-term payables

Accrued financial lease layout of financial lease payable

Long-term payables due within one year

Long-term payables due after one year for more than one year.

233 1 special accounts payable

Long-term special payables due within one year

Long-term $ TERM special payables with a maturity of more than one year after one year

234 1 deferred tax deferred tax

Third, owner's equity class owner's equity.

Capital capital

3 10 1 paid-in capital (or equity) paid-in capital (or stock)

paid-up capital

Paid-up share capital

3 103 return of investment

surplus

3 1 1 1 capital reserve fund

3111kloc-0/capital (or stock) premium

3 1 1 102 preparation for accepting donated non-cash assets

3 1 1 103 equity investment reserve

3 1 1 105 funds are transferred to the allocation amount conversion.

3 1 1 106 translation difference of foreign currency funds

3 1 1 107 Other capital reserve

3 12 1 surplus reserve

3 12 10 1 statutory surplus reserve

3 12 102 Arbitrary surplus reserve

3 12 103 statutory public welfare fund

3 12 104 Reserve Fund

3 12 105 Enterprise Development Fund

3 12 106 Return on profits Capitalized return on investment profits

profit

3 13 1 profit this year

3 14 1 profit distribution

3 14 10 1 other transfers

3 14 102 Withdrawal of legal surplus reserve

3 14 103 to extract the statutory public welfare fund.

3 14 104 withdrawal of reserve fund

3 14 105 Withdrawal of Enterprise Development Fund for Business Development

3 14 106 Withdrawal of Staff Incentive and Welfare Fund ""Bonuses and

welfare fund

3 14 107 Return on Profit Capitalization of Investment Profit Return on Investment

3 14 108 preferred stock dividends payable

3 14 109 Withdraw any surplus reserve fund

3 14 1 10 Common stock dividends payable

314111The capital (or share capital) converted from common stock dividends is changed to

Assets (or stocks)

3 14 1 15 undistributed profit

Fourth, the cost category cost.

4 10 1 manufacturing cost

4101kloc-0/basic production cost basic manufacturing cost

4 10 102 auxiliary production and manufacturing expenses

4 105 manufacturing costs

Material cost material

Manager's executive compensation

Bonus salary

Retirement allowance

Subsidy bonus

External insurance service fee outsourcing fee

Employee benefits/benefits

Conference fee c

Special tariff on overtime meals

Local transportation, business travel

Communication fee communication

Telephone charge communication

Water, electricity and heating water and steam

taxes and administrative charges

Rental fee

Management fee maintenance

Vehicle maintenance fee

Fuel cost vehicle maintenance

Training fee education and training

Reception fee entertainment

Books and printing fees

Cargo transshipment

Insurance premium

payment commission

incidental expenses

depreciation expense

Machine material consumption consumables

Labor protection fee labor protection fee

Seasonal shutdown loss

4 107 labor cost and service fee

Verb (short for verb) gains and losses

Income income

Operating income

5 10 1 main business income

sales of products

Service income

5 102 Other operating income

Material sales sales sales materials.

Daigou consignment sales

Packaging lease

Income from transfer of asset use right-transfer of asset income right

Repayment of income tax

Other income

520 1 investment income

short term investment income

Long-term investment income

Withdrawal of impairment provision for entrusted loans

5203 subsidy income, subsidy income

The state supports subsidy income.

Other subsidy income subsidy income

530 1 non-operating income

Non-cash transaction income from non-monetary transactions

Cash overflow

Net income from disposal of fixed assets

Revenue from sales of intangible assets

Inventory profit of fixed assets

Net fine income

Expenditure layout

Business expenses, income expenses

540 1 main business cost operating cost

Cost of goods sold

Service cost

5402 main business taxes and surcharges and related expenses

Business tax sales tax

consumption tax

Urban maintenance and construction tax

resource tax

Land value-added tax

5405 Other business expenses

Other costs of material sales

Other service costs

Other business taxes and additional taxes and related expenses

expense

550 1 operating expenses

Consignment commission fee

Transshipment and miscellaneous charges

Insurance premium

Exhibition fee

Advertising fee advertising fee

5502 management fee

Staff salaries

repair costs

amortization of low cost and short lived articles

Office subsidy

travelling expenses

Union expenditure

R&D expenses

Employee benefits/benefits

Staff education fund

unemployment insurance

labour insurance

Medical insurance premium medical insurance

Conference fee c

An intermediary agency that employs an intermediary agency.

consulting fee

legal fare

business entertainment

technology transfer fee

Compensation for mineral resources

charges for disposing pollutants

wealth tax

Vehicle and vessel licence tax

Land use tax retention tax

stamp tax

5503 financial expenses

Interest expense interest exchange

Foreign exchange loss

It is troublesome to collect all kinds of handling fees.

Special borrowing costs of various special loans.

560 1 non-operating expenses

Donation expenditure donation layout

Impairment reserve

Extraordinary loss

Disposal of net loss of fixed assets Disposal of net loss of fixed assets

Loss of sales of intangible assets

Inventory loss of fixed assets

Debt restructuring arrangement loss

Penalty expenditure penalty plan

570 1 income tax

Previous year's income adjustment of previous year's profit and loss adjustment