| 单词 | financial accounting |
| 释义 | financial accounting financial accounting The branch of accounting concerned with classifying, measuring, and recording the transactions of a business. At the end of a period, usually a year but sometimes less, a profit and loss account, a balance sheet, a statement of total recognized gains and losses, and a cash-flow statement are prepared to show the performance and position of the business. Financial accounting is primarily concerned with providing a true and fair view of the activities of a business to parties external to it. To ensure that this is done correctly considerable attention will be paid to accounting concepts and to any requirements of legislation, accounting standards, and (where appropriate) the regulations of the stock exchange. Financial accounting can be separated into a number of specific activities, such as conducting audits, taxation, book-keeping, and insolvency. Financial accountants need not be qualified, in that they need not belong to an accountancy body, although the majority of those working in public practice will be. Comparemanagement accounting. |
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英汉经管词典收录了6519条经济管理类英汉双解词条，基本涵盖了经济学、管理学、金融学、会计学、证券期货、商务活动等领域的常用英语单词及短语词组的翻译及用法，是学习及工作的有利工具。