会计的种类
出处:按学科分类—经济 企业管理出版社《现代会计审计常用词汇手册》第13页(2155字)
随着社会经济的不断发展,致使会计业务活动日趋复杂化。由于现代会计工作的分工不同,职能范围日益扩大,为了适用于专业化的需要,会计的种类逐渐地也趋于系列化。主要提出以下几种:
(1)商业企业会计(Business-Enterprise Accounting);
(2)制造企业会计(Manufacturing-Enterprise Accounting);
(3)财务会计(Financial Accounting);
(4)营利会计(Profit Accounting);
(5)成本会计(Cost Accounting);
(6)农牧业会计(Agricultural and Animal-Husbandry Accounting);
(7)管理会计(Management Accounting);
(8)政府会计(Government Accounting);
(9)银行会计(Bank Accounting);
(10)公用事业会计(Utility Accounting);
(11)非营利会计(Nonprofit Accounting);
(12)社团会计(Corporate Accounting);
(13)公司会计(Company Accounting);
(14)遗产会计(Estate Accounting);
(15)元位会计(Dollar Accounting);
(16)发现价值会计(Discovery Value Accounting);
(17)普通会计(General Accounting);
(18)人力资源会计(Human Resource Accounting);
(19)工业会计(Industrial Accounting);
(20)分批成本会计(Job Order Cost Accounting);
(21)市府会计(Municipal Accounting);
(22)分步成本会计(Process Cost Accounting;
(23)固定币值会计(Common-Dollar Accounting);
(24)分(支)店会计(Branch Accounting);
(25)独立会计(Entity Accounting);
(26)现金制会计(Cash Basis of Accounting);
(27)现值会计(Current Value Accounting);
(28)股权公司会计(Controlling-Company Accounting);
(29)折旧会计(Depreciating Accounting);
(30)国外汇兑会计(Foreign Exchange Accounting);
(31)税务会计(Tax Accounting);
(32)微观会计(Micro Accounting);
(33)社会会计(Social Accounting);
(34)标准成本会计(Standard Cost Accounting);
(35)整元会计(Whole Dollar Accounting);