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);

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