Research Of Accounting Terminology

With the social development and progress, large numbers of new concepts appear, so we must define these concepts by scientific methods. Terminology and culture, such as the shadow of the following form, will not separate forever. In the field of accounting research, accounting terminology is long-neglected, however this does not deny the significance of accounting terminology in theory and practice. Accounting terminology can make the accounting concept more standardized in linguistics. Accounting terminology will enable accounting concept system greater coordination and harmonization. Accounting terminology can improve degrees of the common business language of accounting, which can remove the information barriers of economic globalization. Accounting terminology will be in favor of the exchange of international accounting profession and accounting theoretical development. This essay can basically be divided into two parts:First, the basic theory of accounting terminology; Second, the application of basic theories in accounting terminology:the accounting terminology of "Accounting Standards for Enterprises-Basic Standard".This article consists of five chapters. The main contents of each chapter are as follows:ChapterⅠis "Introduction". In this part, the author expatiates on the purpose, the significance, the used methods and the innovation of this research, and briefly analyses the research status about accounting terminology and research questions needed to continue study.ChapterⅡis the part about the basic theory accounting terminology. Some specific problems of this part include:the concept of accounting terminology, characteristics and classification. This part aims to establish the theoretical basis of research and follow-up parts.ChapterⅢ"based on standardized accounting terminology and accounting concepts". This part analyses the accounting terminology and accounting concepts, the accounting terminology system and the accounting concepts system, which uses a comparative study method. Chapter IV "accounting terminology case analysis". This part uses empirical analysis methods, analyses the "Accounting Standards for Enterprises-Basic Standard" accounting conceptual framework and the "Accounting Standards for Enterprises-Basic Standard" accounting terminology.Chapter V "the implementation of accounting standards to determine the measures of accounting terminology", mainly from the following aspects to analyze: full understanding of the theoretical study of accounting terminology, the necessity and urgency to the accounting terminology for accurately position, accounting terminology theoretical construction can be divided into three steps and so on.