accounting items

"金山词霸2003法学大词典":
会计事项

English-Chinese law dictionary (法律英汉双解大词典). 2013.

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  • accounting bases — The methods used for applying fundamental accounting concepts to financial transactions and items when preparing financial statements. The particular bases adopted by an organization will form its accounting policies …   Accounting dictionary

  • Accounting (UIL) — Accounting is one of several academic events sanctioned by the University Interscholastic League. The contest began in the 1986 87 scholastic year.Accounting is designed to test students understanding of general accounting principles and… …   Wikipedia

  • accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …   Universalium

  • Accounting Postulate — A fundamental assumption in the field of accounting. Like any field, the present system of accounting has certain underlying axioms which form the basis of the all further work. Accounting postulates are generally very well agreed upon and form… …   Investment dictionary

  • accounting — I (New American Roget s College Thesaurus) Keeping of financial records Nouns 1. (act of accounting) accounting, accountance, accountancy, bookkeeping, audit, calculation (See numeration), commercial or business arithmetic; cost or managerial… …   English dictionary for students

  • accounting standard — Rules and guidance on accounting practice. Along with legislation and custom, accounting standards are the foundation of *Generally Accepted Accounting Principles. In recent years, the term accounting standard has been largely superseded by… …   Auditor's dictionary

  • Statement of Standard Accounting Practice — SSAP Any of the accounting standards prepared by the Accounting Standards Committee (ASC) and issued by the six members of the Consultative Committee of Accountancy Bodies. Starting in 1971, a total of 25 SSAPs were issued up to 1990, when the… …   Accounting dictionary

  • extraordinary items — Costs or income affecting a company s profit and loss account that do not derive from the ordinary activities of the company, are not expected to recur, and, if undisclosed, would distort the normal trend of profits. Such items are therefore… …   Accounting dictionary

  • responsibility accounting — A management accounting system designed to provide information to all levels of an organization, based on the responsibility of the individual managers for particular items of expenditure or income. Budgetary control and standard costing are both …   Accounting dictionary

  • exceptional items — Costs or income affecting a company s profit and loss account that fall within the ordinary activities of the reporting entity, but need to be disclosed because of their exceptional size or incidence if the financial statements are to give a true …   Accounting dictionary

  • reserve accounting — The transfer of items directly to reserves, rather than through the profit and loss account. In certain instances this may be permitted, for example in making prior period adjustments …   Accounting dictionary

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