CA：合同会计

“合同会计”（Contract Accounting）在日常商业及财务工作中常被缩写为CA，以简化书写和沟通流程。这一术语广泛应用于企业合同管理、财务结算等场景，特指针对合同履行的收入确认、成本核算及相关账务处理的专业会计分支。使用缩写CA有助于提升文档效率和行业内的信息传递速度。

What economic consequences will be after the new insurance contract accounting standard?
最新保险合同会计(CA)准则的实施会产生什么样的经济后果？这是本文研究的主要内容。
The development of contract accounting provides the theoretical basis for the recognition of derivative financial instruments in the financial statements.
契约会计的发展为衍生金融工具在财务报表内进行确认提供了理论依据。
Along with rapid and sound development of the insurance, insurance contract accounting problem is focused on by insurance market and other aspects day by day.
随着我国保险业的开放与发展，保险界乃至社会多方对保险合同会计(CA)的关注日益增加。
This thesis will preliminary discusses the futures contract accounting from the viewpoint of the enterprises participating in futures trade, and discuss relevant accounting problems on goods futures emphatically.
本文主要从参与期货交易的企业的角度，对期货会计作一个初步的探讨，并着重讨论商品期货会计的有关问题。
As an implicit contract, accounting integrity has its existing reason and original function in enterprise's contractual system.
会计诚信作为隐性契约，在企业契约体系中有其存在的必然性和独到的功能。

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