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1)  current financial accounting
现行财务会计
2)  Financial Accounting
财务会计
1.
The logic system of financial accounting;
试论财务会计的逻辑体系
2.
On the financial accounting teaching for higher vocational students;
构建具有高职特色的财务会计教学
3)  finance accounting
财务会计
1.
This article explains the connection of management accounting and finance accounting, and explains the sameness and the difference.
阐述了管理会计和财务会计的关系 ,说明二者既有关系 ,又有区别 ;管理会计建立在财务会计基础之上 ,是财务会计职能的延续和发展。
2.
Discussing the relation between finance accounting and income tax accounting will be favourable to expliot the counterpart and improve itself.
财务会计与所得税会计先后产生,两者相互影响、相互依存;现代所得税会计借助于会计才广泛推行,并不断完善;同时财务会计也借助所得税才凸现其重要和不断规范。
3.
With the rapid development of the market economy in our country,more and more problems concerning finance accounting in economic disputes and economic cases need the forensic accountants to investigate,take evidence and appraise from the special point of accounting,and law so as to provide the law courts with the expert opinions.
随着我国市场经济的快速发展,经济纠纷、经济案件中所涉及的财务会计问题越来越多,迫切需要法务会计人员从会计和法律的专业角度进行调查、取证和鉴定,为法庭提供专家意见。
4)  financial accountant
财务会计
1.
Nowadays,there exist many problems in the curriculum of financial accountant,such as the lagging teaching methods and measures,particular stress on the mode of practice teaching,weak effect,etc.
目前《财务会计》课程的教学方法、手段都很落后,实践性教学重形式,疏于实效,在教学中还缺少职业道德教育。
2.
The differences and connections between tax payment accountant and financial accountant are analyzed datailedly.
文章介绍了纳税会计的概念,详细剖析了纳税会计与财务会计的区别和内在联系,提出了纳税会计与财务会计分离是市场经济发展的需要。
3.
The financial accountant is the key course with specialized accounting,and the follow-up course on “accounting foundation”too.
财务会计是会计学专业的核心课程,也是“会计学基础”的后续课程,该课程的学习效果直接影响学生今后从事会计工作的理论水平和实际操作技能。
5)  finance and accounting
财务与会计
1.
Under the market economy, finance and accounting work, which direct influence administration results, is important.
财务与会计是既有密切联系 ,又有本质区别的两门学科。
2.
In this paper,the difference between finance and accounting was compared,and the necessity and feasibility of the enterprise financial management organization setting up independently was analysed,the key principles and operating mechanism of the enterprise financial management organization setting up independently was discussed.
文章在比较财务与会计区别的前提下,分析财务管理机构独立设置的必要性与可行性,在此基础上论述了企业财务机构独立设置的主要原则和运行机制。
6)  financial accounting method
财务会计法
补充资料:隐匿、故意销毁会计凭证、会计帐薄、财务会计报告罪
隐匿、故意销毁会计凭证、会计帐薄、财务会计报告罪:指公司、企业及其有关人员隐匿或者故意销毁依法应当保存的会计凭证、会计帐簿、财务会计报告,情节严重的行为。
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