【正文】
ivered to customers. (profit ,earnings) (收益、利潤)The excess of revenues over expenses. ine(retained earnings,reinvested earnings) (未分配利潤)Additional owners’ equity generated by ine or profits. basis (應(yīng)計制、權(quán)責(zé)發(fā)生制)Accounting method that recognizes the impact of transactions on the financial statements in the time periods when revenues and expenses occur. basis (收付實現(xiàn)制)Accounting method that recognizes the impact of transactions on the financial statements only when cash is received or disbursed.3. costs (產(chǎn)品成本)Costs that are linked with revenues and are charged as expenses when the related revenues is recognized. of goods sold (cost of sales) (銷售成本)The original acquisition cost of the inventory that was sold to customers during the reporting period. (配比)The recording of expenses in the same time period as the related revenues are recognized. costs (期間成本)Items identified directly as expenses of the time period in which they are incurred. recovery The concept by which some purchases of goods or services are recorded as assets because their costs are expected to be recovered in the form of cash inflows(or reduced cash outflows) in future period. (折舊)The systematic allocation of the acquisition cost of longlived of fixed assets to the expenses accounts of particular periods that benefit from the use of the assets. ine (凈利潤)The remainder after all expenses has been deducted from revenues. statement (statement of earnings, operating statement) (收益表)A report of all revenues and expenses pertaining to a specific time period. of cash flows (cash flow statement) (現(xiàn)金流量表)A required statement that reports the cash receipts and cash payments of an entity during a particular period. loss (凈損失)The difference between revenues and expenses when expenses exceed revenues. dividends (現(xiàn)金股利)Distribution of cash to stockholders that reduce retained ine. of retained ine (利潤分配表)A statement that lists the beginning balance in retained ine, followed by a description of any changes that occurred during the period, and the ending balance. of ine and retained ine (收入及利潤分配表)A statement that included a statement of retained ine at the bottom of an ine statement. per share (EPS) (每股收益)Net ine divided by average number of mon shares outstanding. ratio (PE) (市盈率)Market price per share of mon stock divided by earnings per share of mon stock. ratio (股息率)Common dividends per share dividend by market price per share. ratio (派息率)Common dividends per share dividend by earnings per share. system (復(fù)試記賬法)The method usually followed for recording transactions, whereby at least two accounts are always affected by each transaction. (分類賬)The records for a group of related accounts kept current in a systematic manner.4. ledger (總分類賬)The collection of accounts that accumulates the amounts reported in the major financial statements. (T形賬戶)Simplified version of ledger accounts that takes the form of the capital letter T. (余額)The difference between the total leftside and rightside amounts in an account at any particular time. (借方)An entry or balance on the left side of an account. (貸方)An entry or balance on the right side of an account. (Debit)A word often used instead of debit. documents (原始憑證