会计科目会计要素是对会计对象的基本分类，但对六项会计要素仍显得过于粗略，难以满足各有关方面对会计信息的需要。因此，会计科目对会计要素进行了更近一步的分类。概念对会计···

　　合法性原则、相关性原则、实用性原则 2008年 新 会 计 科 目 　　顺序号 编号 会计科目名称 会计科目适用范围 　　一、资产类 　　1 1001 库存现金 　　2 1002 银···

定义 科目汇总表也是根据收款凭证、付款凭证和转账凭证 归类 按照相同的会计科目归类定期汇总填制的记账凭证。···

　　对财务报表有点了解的投资者都知道，自2021年1月1日起，只要是执行企业会···

　　概念　　科目汇总表账务处理程序又称记账凭证汇总表账务处理程序，它是账务处理程序图?根据记账凭证定期编制科目汇总表，再根据科目汇总表登记总分类账的一种账务处理程序···

英文名称：Liquid Investment 中文名称：短期投资"指持有时间不超过1年（含1年）的投资，作为投资人的流动性资产，如果需要随时可以变现。e.g. That market has seized u···

　　香港联交所最新资料显示，1月26日，Mondrian Investment Partners Limited减持大家乐(00341)184.4万股，每···

A group of investments which, when combined, create a zero net value. Zero-investment portfolios can be achieved by simultaneously purchasing securities and se···

股本投资；注入资本···

A performance measure used to evaluate the efficiency of an investment or to compare the efficiency of a number of different investments. To calculate ROI, the···

Stripped Treasury securities offered at a significant discount to face value and backed by the U.S. government. TIGRs were introduced by Merrill Lynch and were···

A tax implemented by the Canadian government on the distributions of a special type of Canadian income trust. SIFT trusts was a common business structure in Ca···

英文名称：IB（Investment Bank） 中文名称：投资银行资本市场上的主要金融中介，主要从事证券交易、发行、承销、风险投资、投资分析、项目融资、企业重组、兼并与收购···

A type of income trust that holds publicly traded investments, has at least one non-portfolio property, and is resident in Canada. SIFT trusts are a common typ···

Ethical standards to be used by investment managers for creating performance presentations that ensure fair representation and full disclosure of investment pe···