Accounting Dictionary ((Second Edition))

Author: Yu Wenqing
Publisher:
Publish Date: 2002-10-01
Features:
1. This dictionary includes 1,942 entries (including cross-references). The entries primarily focus on common terms and concepts in the field of accounting, with supplementary terms from related disciplines.
2. The definitions of entries are organized by subject matter, broadly categorized into twelve sections:
- Accounting (General)
- Financial Accounting
- Cost Accounting and Management Accounting
- Accounting for Agricultural Enterprises
- Accounting for Construction and Real Estate Development Enterprises
- Accounting for Transportation, Postal, and Telecommunication Enterprises
- Accounting for Commodity Circulation, Tourism, and Food & Beverage Service Enterprises
- Accounting for Financial and Insurance Enterprises
- Accounting for Other Enterprises
- Accounting for Fiscal General Budgets and Administrative Units
- Accounting for Public Institutions
- Auditing
- Financial Management
- Other Related Entries.
Industrial Enterprise Accounting entries are not separately listed, as they are already covered under Financial Accounting and Cost Accounting.
3. For entries with multiple names or translations, the most commonly used version is listed as the main entry, while others are included as cross-references.
4. For entries with multiple meanings, definitions are presented in separate sections labeled ①, ②, ③, but only those relevant to accounting are included.
5. An index of entries by stroke order is provided at the end of the book for reference.