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Terms for subject Accounting (120 entries)

privatization, valuation of state-owned enterprises	国有企业的私有化和估价
product cost determination	产品成本决定
profit center performance	利润中心业绩
realization gain and loss	变现损益
red flags in accounting	会计中的红旗警示
red-ink entry	赤字分录
reporting assumptions	财务报表假设
reporting extraordinary items	对非常项目的报告
revenue recognition： expenses, gains and losses	收人确认:费用、利得和损失
reverse entry	对冲记载
savings deposit	储蓄金
scatter	散布量
scatter chart	散点图
screening study	筛析
single entry system	单式会计制
stabilized accounting	稳值会计
statistical sampling in auditing	审计中的统计抽样
substantive auditing tests	实质性审计测试
sunk cost	沉没成本工程项目已进成本, 但由于决定注销而不能回收的成本
tabular ledger	多栏式分类账目