會計英語相關知識-wenkub
2023-04-18 23:24:30 本頁面
【正文】 結果傳達給決策者的一種信息系統(tǒng)）2) A corporation is owned by shares of stock, it is a separate legal entity and is responsible for its own ，它是一個獨立的法人實體，是對自己的債務負責3) The cash flow statement shows the cash inflows and outflows from operating activities, investing activities, and financing ，投資活動和籌資活動的現(xiàn)金流入和流出。4) Bookkeeping is only the part of accounting that records transactions and ，它記錄著交易和事件5) A sole proprietorship is an entity owned by one person and the owner is personally responsible for business 6) The business entity principle requires each entity keeps accounting records as a separate 。11) A partnership is an entity owned by two or more persons, and the owners are personally responsible for entity’s ，所有者親自為實體的債務負責12) A double entry requires at least one debit entry and at least another credit entry. 一個復式分錄要求至少一個借方分錄，和另一個貸方分錄13) A public accountant is available to the 14) The time period principle requires activities divided and reported in specific time 15) The monetary unit principle requires transactions recorded based on one mon currency. 貨幣計量原則要求基于一個共同的貨幣交易記錄。 verifiable basis. 客觀性原則要求交易記錄是基于獨立的，公正的和可核查的基礎上19) Debits and credits are essential in the accounting system of double entry invented by Luca Pacioli. 借與貸是盧卡帕喬利發(fā)明的復式記賬會計系統(tǒng)的本質20) The goingconcern principle asssume business continues its operations持續(xù)經營原則假設其經營業(yè)務的發(fā)展21) Retained earnings are in the credit section of a balance sheet. 未分配利潤在資產負債表的貸方。27) Please list the three basic ponents in an ine statement. revenuesamp。30) Please outline the accounting equation of an ine profit=ineexpenses 請概述利潤表會計等式。liti ]principle stresses the importance of an amount on costbenefit basis. 重要性原則強調了成本效益基礎數(shù)額的重要性。經營活動及投資活動和籌資活動35) The ine statement summarizes net profit resulting from ine less 。equity請列出三個資產負債表的基本要素。40) Please outline the accounting equation of a balance sheet. Assets=liabilities+equity資產負債表會計等式。l?ti ] 3)petence 4)objectivity. 會計和財務專業(yè)人士的四個基本道德標準包括：1）誠信2）保密3）勝任4）客觀。s internal transactions on accrual 12) The adjusted trial balance is used to prepare the financial 13/14) Please provide two typical examples of Prepaid Expenses. Prepaid Insurance ,Prepaid Depreciation請?zhí)峁﹥煞N預付費用的典型例子。18) Accrual accounting reports revenues when earned and expenses when 19) Accumulated depreciation, sales returns and purchase discounts are examples of contra accounts. 累計折舊，退貨及購買折扣是備抵賬戶的例子20) Unearned revenues are recorded on balance sheet as liabilities. 預收收入記錄在資產負債表作為負債。27/28/29)
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