accounting

英[ə'kauntiŋ]美[ə'kauntiŋ]

n.
1.会计；会计学；会计制度
2.会计业务或能力
3.账单；借贷对照表
4.记账；结账；结算；决算
5.人各有所好。

名　词：accountancy

同：	[n.] account, accountancy, accounting system, method of accounting

The accounting equation reflects the relationship among assets, liabilities, and owner's equity.
会计等式反映了资产、负债和业主权益之间的关系。收藏
Taxable quarter: one of the four quarters of a Gregorian Calendar year or 12 months accounting year adopted upon the tax authorities' approval.
纳税季度:填写按公历年度或经税务机关批准所采用的本企业满22个月的会计年度划分的4个季度。收藏
The phase of accounting particularly concerned with collecting and interpreting cost data is called cost accounting.
专门与搜集和解释成本数据相关的会计方面称为成本会计。收藏
Audit [finance]: Inspection of accounting or other records in order to provide a basis for third-party evaluation or appraisal.
审计[财务]:为向第三方提供评价或评估的依据，对会计或其它记录进行检查。收藏
In cash-basis accounting, however, the accountant does not record a transaction until cash is received or paid.
而在收付实现制下,会计师只有在收到或付出现金时才记录企业的收入或费用。收藏

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