1. The accounting unit has regressed from the commune through the production brigade to the production team, because only by stepping back can they go forward.  
   公社核算退为大队核算，大队核算又退为生产队核算，退了才能前进。
2. accounting of construction enterprise 
   建筑企业会计核算
3. accounting statutes and regulations 
   会计法规
4. capital construction unit accounting 
   建设单位会计
5. electronic data processing accounting 
   会计数据处理电算化

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• 1. 预期会计
  foreign exchange accounting 外汇会计...forward accounting 预期会计...functional accounting 职能会计
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