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《会计辞海》(修订版)五年前,《会计辞海》问世,受到海内外读者的普遍赞赏,创我国会计工具书发行量之最。该书修订新版严格遵循“全、新、准、实”的编写方针,以新为主,增加新词目1000多条,并将原来的八大部分,扩充为十大部分,各部分的词目重新进行科学组合归类。分为:基础性会计、法规性会计、共同性会计、生产性会计、流通性会计、服务性会计、特殊性会计、管理性会计、技术性会计、研究性会计。修订新版充分反映了中国会计在与国际会计接轨的突破性变革中,产生的各种新思想、新概念、新观点、新方法。
Five years ago, “Dictionary of Accounting Cihai” (revised edition) came out and was generally appreciated by readers both at home and abroad, setting the highest circulation of China’s accounting instruments. The revised version of the book strictly follows the compilation guideline of “all, new, accurate and real”, takes the new as the mainstay, adds more than 1,000 new articles, and expands the original eight parts into ten major sections, each of which Chapters re-scientific combination of classification. Divided into: basic accounting, statutory accounting, common accounting, production accounting, liquidity accounting, service accounting, special accounting, management accounting, technical accounting, research accounting. The revised edition fully reflects the various new ideas, new concepts, new opinions and new methods that have emerged in the breakthrough transformation of Chinese accounting in line with international accounting.