會計學(xué)原理名詞解釋-文庫吧
2024-11-13 03:36 本頁面
【正文】 ime.(P15)’s withdrawals account: the account used to record thetransfers of assets from a business to its owner.(P31): is what a pany owes its no owners(creditors)in futurepayments, products, or services.(P10) equation: Assets=Liabilities + Equity.(P10) expense: refer to costs that are incurred in a period but areboth unpaid and unrecorded.(P66) cycle:is the time span from when cash is used to acquiregoods and services until cash is received from the sale of goods and services.(P96)(investors): are the owners of a corporation.(P3) radio: a ratio used to help evaluate a pany’s ability to payits debts in the near inventory: refers to products that a pany owns andintends to sell.(P113) discount: reduction in a receivable or payable if it is paid withinthe discount can grant a cash discount to discourage buyers to pay earlier(P137) profit: also called Gross margin, which equals net sales cost ofgoods sold.(P137) period: the amount of time allowed before full payment isdue.(P137) ratio: a ratio used to assets a pany’s ability to pay itscurrent liabilities。defined by current expense: include the expenses of promoting sales bydisplaying and advertising merchandise, making sales, and delivering goods to customers.(P124) and administrative expense: support a pany’s overalloperations and include expenses related to accounting, human resource management, and financial management.(P124) period assumption: presumes that the life of a pany can bedivided into time periods, such as months and years, and that useful reports can be prepared for those periods.(P7) receivable: are held by a seller and decreased by customersto sellers.(P29) account(also called prepaid expenses): are assets thatrepresent prepayments of future expenses(not current expenses).(P29) revenue: refers to a liability that is settled in the futurewhen a pany delivers its products or services.(P30) liabilities: is the pany’s debt example, salariespayable, taxes payable, and interest payable and so on.(P31) discount: purchaser’s description of a cash discountreceived from a supplier of goods.(P137) discount: seller’s description of a cash discount granted tobuyers in return for early payment.(P137) discount: reduction below list or catalog price hat is negotiatedin setting the price of goods.(P137) shipping point(FOB factory): means the buyer acceptsownership when the goods depart the seller’s place ofbusiness.(P117) destination: means ownership of goods transfers to the buyerwhen the goods arrive at the buyer’s place of business.(P117) terms: for a purchase include the
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