Microeconomics and FISH - cost-volume-profit analysis
What should FISH be? FISH originally means fish, but that’s definitely not the case here. I think it’s an abbreviation.
I will continue to check and wait for updates!
By the way, I will give you some accounting professional vocabulary in Chinese and English
political risk
re-invoicing center Vamp; W @ ?0_ i F -[
Special methods of modern management accounting
Modern management accounting modern management accounting';n? s d c _ w
Advance and postponement Payment Leads and Lags | G.| ` g |1U q
Fees and royalties
Calculation of the cost of capital for foreign investments
Multinational working capital accounting: b T a.f #r3u
Multinational performance evaluation@ F-F F p7Y W K
Economic risk management managing economic exposure !I w V I b8y y*D Z`
Managing transaction exposure
Managing translation exposure F(n u i w8g T A
International investment Decision-making accounting foreign project appraisal {6[ A U1U
International investment decision-making accounting foreign project appraisalI6n { N d; C i'K3D U
international inventory management international inventory management Q9d Z7O3C*z t n1@"b `
dividend remittances
inter-company loans
Frozen fund transfer repatriating blocked funds0B Gamp; n.E {amp; fW
maintaining the value of blocked funds
adjusted net present value
matching principle matching G R; $b f G D3n
Accounting of tourism and catering services
Accounting of construction enterprises W1P)R U W：? P
Accounting of civil aviation transportation enterprises of civil aviation transportation enterprises M v"J G W!~ [2Z
Corporate Accounting
business accounting!V7b*V M t#a，P P T2V
Accounting of commercial enterprises
Accrual basis accrual basis
Agricultural accounting accounting of agricultural enterprises
realization principle
principle of historical cost h j z N/J3` L!
Accounting of enterprises with foreign investment with foreign investment
General statements all-purpose financial statements g N, M$p R f6M2G
Accounting of rail way transportation enterprises
All owners equity
w4n8u-u F9z; D owners equity E Q9v; g t y i(Y
substance over form
modification principle of exceptions
information system perspective
relevance principle relevance; S X o N t X y
micro-accounting u6n" ~ C O OY Z a zamp; A
Objectivity; N )[ y i
Comparability principle comparability
Prudence principle
Accounting of financial institutions ] | f L { Y p
Accounting of communication and transportation enterprises
Accounting of construction units
recording currency y Jamp; p>
monetary measurement P 4a9^3f l
accounting standards
Accounting entity accounting entity
Accounting professional ethics
functions of accounting q T b MN
j E
Accounting forecasting
Accounting elements K-f ?iKamp;s f }z
Accounting research accounting research
Accounting Subject system accounting science system k P*U; I5T | t L G, U
Accounting accounting
Accounting information accounting information
Accounting tasks targets of accounting activities -m }5?)Q w(P V(B
Accounting personnel
Accounting recognition
Accounting objective
theoretical structure of accounting#T6U E1_ b o'r
Accounting theory accounting theory
Accounting control accounting control n4z @0c Y4^ c
Accounting decision making
Accounting supervision accounting supervision n Z#N!} P9y W U7d
Accounting assumption accounting assumption @6e#e w R R7Qamp;~
Accounting records accounting records
Accounting measurement accounting measurement I ` F N A g
Accounting department accounting department
Accounting environment accounting environment;}"V5 o H$ v(u n G
Financial accounting/p M N |-z
System of accounting administration
Accounting periods accounting periods
Accounting object R u2V x v v
Accounting equation
Nature of accounting
Accounting statements
Macro-accounting
Accounting
Summary statement combination statements j2Z N c0l m Q?
Principles for dividing capital expenditures and revenue expendituresdistinguishment between capital expenditure and revenue expenditure ] ["a4B$v I!@.w1B
Consolidated statement c
onsolidated financial statements
management activities perspective
management accounting management accounting y4m9Z)W ^ u N5N$d g0K
management tool perspective' I L j6^ q4W m!F M
Accounting of stock companies
Generally accepted accounting principle, GAAP l n E U9O
public* **Accounting public accounting
Industrial accounting accounting of industrial enterprises
Individual statements
Accounting of high technology enterprises
Liability: n B'? b E q gJ C w9E q
Expense
Feedback value feedback value
Accounting of foreign economic cooperation enterprises foreign economic cooperation enter prises
External statements external statements5H5^7{ u J U i
Internal statements internal statements
Consistency principle consistency: Z#Y" f4X!n R/{(B
Art perspective
Accounting of real estate enterprises
Accounting of post and telecommunications enterprises telecommunication enterprises
forecast value'A'`$T _9O S)B, c
true and fair view _ Xamp; w7h9i | Tamp; D3m S
p>Going concern
Cost statement cost statement5q7f"v z.x5Y
Financial accounting principles B r z k a x1O ^; 8X'p e e
financial accounting conceptual framework
Financial accountingfinancial accounting
Governmental and non-profit organization accounting1e y(p/a9Y s2Z4d3}
Principle of importance
materiality S x t] }!] q
Special purpose financial statements
Assets
Funds funds6hw.U j0c C F2p f1EG
funds movement
Financial report financial report6x'x9z0w ~9@ B
elements of financial statements){ n*N n B _ S
Financial statements L1p P { P f
Constant-dollar assumption
Accounting of insurance companies
Recognition of income recognition of revenue
corporate bond issuing price
depreciation of fixed assets y3p, t(j B7c E1i-o { |
Convertible bonds convertible bonds
Corporate bond interest amortization, F l!t*Kamp; R A V n
Accelerated depreciation methods v(` Y q P z
Net non-operating income and expenses c0i L ]1k k"_4`
Corporate bond interest rate interest rate on debenture4D P u)y#C
Accounts receivable lending assignment of accounts receivable T U w!x Z/?
Unsecured bondsdebenture bonds'P'k f J J
last-in, first-out, LIFO
Other monetary funds
Discount on notes payable Y Z KN5E；v G/S
First-in, first-out abbreviation FIFO
constructions in process B2e H7];c { @s
improvements and replacements of fixed assets
physical inventory system periodic inventory system0z#r W Net value method net realizable value p>
Sale or factoring of accounts receivable
Contingent liability
sales returns and allowances
retail price methodretail method(Q D#s"q c7q F D
cash discount @ Y N _ S ^8]z
Specific performance method)n n H"S1~ R d2F
Other business profits)y H C Z `o!W
Corporate bonds bonds payable
Sales method
Notes payable
Stock rights6 W/HU h V l G
Repairs and maintenance of fixed assets l v-x K 6\|
Secured bonds mortgage bonds
selling expenses f：W J5F j e r
dividends payable J ] pU8W t XF s u*b
notes receivable t7d /q z T I s6J H. g
intangible assets
collection method
income tax
current liabilitiescurrent liabilities a7H [" [ D
production method
planned cost accounting j2j } v*e d x e'P A
retirement and replacement method
Inventory method w y m$t4X C-Q d0h
Current assets
Purchase discounts purchases discounts;?.M J Q*|8^; i4v
Goodwill
Accounts receivable!| I M；Y u u*P
Investment income
Operating income operating income7} M9M)| of bonds9f a g x'm-A/m h*q
bad debts
revaluations of fixed assets
bank deposits cash in bank
fixed assets<
/p>
Total profit# C9r U U k H
profit distribution
Accrued expense
Trademarks and trade names bamp; f Z e A ^ [ Y
Full performance method
Net income net income H n ~ X I ^.h
Profit payablec1n!u N U1G
Undistributed profits 2_3Z, Z M'~ x
income bonds
*? x, Y6
Interest Capitalization capitalization of interests
Advance to supplier
Other receivables1i*@ ] d n i u$d2F$e z
Cash
p>A&k3L F
Corporate bond issuance corporate bond floatation*f `B!v R)c |; N
wages payable
Paid-in capital ? Z j e @ W
surplus reserves3l F#p'?amp; J q#@ h
Management expenses^amp; | l S4C"G
Land use rights)H D)b：i W7k-T
Dividenddividend
taxes payable
negative goodwill negative goodwill)H F U5O O C ?$] U
recognition of expense
short-term investment temporary investment
short-term borrowing short- term loans w0B ?1K.} x h
Deferred assets deferred charges c T d#.o
Low-value consumables 4t8e ]1c t(E ^ H)w
Current operating concept of income
Prepaid expenses)O, B o m `n
Infrastructure expenditures to be written off [old] H Khamp; o d K gg8u ;j
Loss on current assets to be processed
Loss on fixed assets to be processed
The effects of inventory sales effects of inventory errors g$Y Q#{ {"Z v .?
Depreciation [old] I _6C j.j.k u(h
Depreciation method
Depreciation rate depreciation rate
Expenditure payment
straight-line6_ Z D e[6{#H8h"L d)~
Employee welfare fund welfare fund
Special appropriation old 0g K n5` ]
7k6K
Patents3r P w `：@7d0L @
housing fundhousing fund
replacement costing o*J z；w-R M
Special materials [old]
Special assets old
Proprietary technology know-how j9E S o)_ F V {
Franchise franchises)A ] | G M g I i a
capital reserves
balance sheet balance sheet Km3] {-h3q
Fund occupancy and sources of funds [Old] h"S s S R q
Natural resources natural resources
Inventory
y j C；L CH
Debt repayment Fund sinking fund a V B H P
Long-term payables L a/P(Q g y
Long-term investments long-term investments
Long-term borrowings long- term loans
long-term liability of long-term debt
financing expenses
appropriated retained earnings p.h-b Z* _ | n W
Standard costing
Variable costing $samp; v-x Q P ] F5~
Proportional fulfillment method A h S2b Y "O q
Packaging
Copyrights
Summarize original vouchers cumulative source document. Summary accounting voucher accounting form bookkeeping procedure using summary vouchers R l#~ _ ~7y N J
working paper P0R7t'E I n9a"P T
Double entry accounting voucher multiple account titles voucher
Double entry accounting method bookkeeping
Compound entry
Correction by drawing a straight ling
Cumulative source document． accounting document accounting document. H(a ink4L @, w^ g H
Accounting form bookkeep
ing procedures
Posting q7[ q `'P；W
Accounting entry accounting entry Y9p"e o6|2s
Accounting cycle
p>Book of accounts
Loose-leaf book-v ? [6oy*b
Collection allocation account clearing accounts/e h B j1e V G
matching accounts a T4n；u W/y S
bookkeeping methods
recording rules
Account voucher voucher
Bookkeeping procedure using vouchers
Bookkeeping procedure using categorized account summary h Y1h a A q }
Simple entry
Settlement account settlement accounts7^ ?1e S.~4E E b-d
Checkout closing account v)U, Q( Y2r @ G$U W
closing entry
debit-credit bookkeeping
partial check
card book
p>inter-period allocation accounts
cumulative voucher multiple-record document．joint account book compound book u$w0] z U.Z7@ P |
subsidiary ledger
subsidiary account
inventory accountsf-u r, U/U m3i Q7k
parallel recording R e Y c { t O m
Comprehensive inventory complete check$o ~9E1i E ? @ ^)p
Diary combined journal and ledger$^0j J D v n a w `
Bookkeeping procedure using summarized journal
Triple-entry bookkeeping A u"Y @ f"S6`3t ]
Real account real accounts3r | *Aamp; O*Z w1l.T { K
trial balance*v u Y!t.B n B w X
Trial balance
balance trial balancing e s ~ aamp; |
General purpose voucher
General journal accounting form bookkeeping procedure using general journal u r I.u } C/c
External original voucher source document． nbspfrom outside
cash journal z：}/r ]w6z1f!~
nominal accounts
book of chronological entry n Q5k I 'E f3 h
Single-record document. bank deposit journal deposit journal
perpetual inventory system
original voucher source document． Suspense accounts suspense accounts r K2g e s6]
increase-decrease bookkeeping
accounts for settlement of claim M v L U3p s } O'B ：G
Accounts for settlement of claim and debt5C4H-z5[ b x)Jamp; Z {
Accounts for settlement of debt V n G O6d n$ o.Q1y
Account account; p6L m s M ^; @
Account number s Y K G 4` m]
Account correspondence relationship debit-credit relationship4y #a b/Cy j s
Adjustment of account G"c G8a c9? C f
special-purpose voucher
Transfer back Entry reversing entry
accounts of sources of funds
balance sheet accounts1_Q J4V d0x3w
transfer voucher transfer voucher W K V H9i r O
Accounts of applications of funds/{ q [3F*E ` x h)h
Self-made original voucher internal source document．
eral ledger
D5K xS i"h.r general account general account L d2Gamp;?-I k0T：N _ t
Additional account adjunct accounts k W [ ` @6|3` r I-v {5r
Payment voucher
Ledger book ledger T7famp; v f T4g ~
Multi-column journal accounting form bookkeeping procedure using columnar journal, X l n k/P(E M(D j F!Z
checking C"K*w Y._ w H V
corresponding accounts
regularly Periodic checking method o"j Z"N b5W(`
Periodic inventory system
bound book
adjustment accounts adjustment accounts
Adjusting journal entry3Q5G ^ i C {, d
Single account title voucher
Single-entry accounting method bookkeeping
Secondary accounts
Cost accounting accounts costing accounts |'E8x#g"m ` L M
physical inventory
Bookkeeping bookkeeping"@ t q ` t：^
non-periodic checking method F3m L x a(A1i H
Supplementary registration method correction by extra recording
Off-balance sheet accounts
Provision accounts Z)J ])r S t h S
Provision additional accounts provision and adjunct accounts5Z S B c#camp ；L!t p
Account book memorandum/^ {1t4e