Accounting Dictionary (Second Edition)

Author: Yu Wenqing
Publisher:
Publish Date: 2002-10-02
Features:
1. This dictionary includes 1,942 entries (including cross-references). The entries primarily cover common terms and nomenclature in the field of accounting, supplemented by some terms from related disciplines.
2. The definitions of entries are organized and categorized according to disciplinary content, broadly divided into twelve categories:
- Accounting (General)
- Financial Accounting
- Cost Accounting and Management Accounting
- Agricultural Enterprise Accounting
- Construction and Real Estate Development Enterprise Accounting
- Transportation, Postal, and Telecommunications Enterprise Accounting
- Commodity Circulation, Tourism, and Food & Beverage Service Enterprise Accounting
- Finance and Insurance Enterprise Accounting
- Other Enterprise Accounting
- Fiscal General Budget and Administrative Unit Accounting
- Public Institution Accounting
- Audit
- Financial Management
- Other Related Entries.
Industrial Enterprise Accounting entries are not separately categorized, as they are already included 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, the definitions are presented in separate sections marked as ①, ②, ③, but only those relevant to the field of accounting are included.
5. An index of entries by stroke order is provided at the end of the book for reference.