會(huì)計(jì)學(xué)原理英文名詞解釋推薦(已修改)
2024-10-02 13:06 本頁(yè)面
【正文】 第一篇：會(huì)計(jì)學(xué)原理英文名詞解釋?zhuān)ㄍ扑]）《會(huì)計(jì)學(xué)原理》名詞解釋: is an information and measurement system thatidentifies records and municates relevant reliable and parable information about an organization’s business activities.(P2) accounting: is the area of accounting that serves thedecisionmarking needs of internal users.(P4): refer to happenings that affect an entity’s accountingequation and can be reliably measured.(P11) user: of accounting information are not directly involved inrunning the organization.(P3) user: of accounting information are those directly efficiencyand effectiveness of an organization.(P4): are beliefs that distinguish right from areaccepted standards of good and bad behavior.(P5) principle: means that accounting information is based on actualcost.(P7) recognition principle: provides guidance on when apany must recognize revenue.(P7) principle: prescribes that a pany must records itsexpenses incurred to generate the revenue reported.(P7) assumption: means that accounting informationreflects a presumption that the business will continue operating instead of being closed or sold.(P7): through review of an organization’s accounting records andaccounting reports and return make by the ine: amount a business earns after paying all expenses andcosts associated with its sales and revenues.(P15) statement: describes a pany’s revenues and expensesalong with the resulting net ine or loss over a period time due to earnings activities.(P14) of owner’s equity: explains changes in equity from netine(or loss)and from any owner investments and withdrawals over a period of time.(P14) sheet:describes a pany’s financial position(types andamounts of assets liabilities and equity)at a point in time.(P15) of cash flows: identifies cash inflows(receipts)and cashoutflows(payments)over a period of time.(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 s
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