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 classified 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 Telecommunication Enterprise Accounting
- Commodity Circulation, Tourism, Catering, and 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 is not separately listed, as it is already included in Financial Accounting and Cost Accounting.
3. Entries with multiple names or translations are treated as main entries for the most common ones, while others are listed as cross-references.
4. For entries with multiple meanings, the definitions are presented in separate sections marked as ①, ②, ③, but limited to content relevant to the accounting discipline.
5. An index of entries by stroke order is provided at the end of the book for reference.