會(huì)計(jì)英語(yǔ)相關(guān)知識(shí)-wenkub
2023-04-18 23:24:30 本頁(yè)面
【正文】 結(jié)果傳達(dá)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(gè)獨(dú)立的法人實(shí)體，是對(duì)自己的債務(wù)負(fù)責(zé)3) The cash flow statement shows the cash inflows and outflows from operating activities, investing activities, and financing ，投資活動(dòng)和籌資活動(dòng)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(shí)體的債務(wù)負(fù)責(zé)12) A double entry requires at least one debit entry and at least another credit entry. 一個(gè)復(fù)式分錄要求至少一個(gè)借方分錄，和另一個(gè)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(jì)量原則要求基于一個(gè)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(dú)立的，公正的和可核查的基礎(chǔ)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(fù)式記賬會(huì)計(jì)系統(tǒng)的本質(zhì)20) The goingconcern principle asssume business continues its operations持續(xù)經(jīng)營(yíng)原則假設(shè)其經(jīng)營(yíng)業(yè)務(wù)的發(fā)展21) Retained earnings are in the credit section of a balance sheet. 未分配利潤(rùn)在資產(chǎn)負(fù)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(qǐng)概述利潤(rùn)表會(huì)計(jì)等式。liti ]principle stresses the importance of an amount on costbenefit basis. 重要性原則強(qiáng)調(diào)了成本效益基礎(chǔ)數(shù)額的重要性。經(jīng)營(yíng)活動(dòng)及投資活動(dòng)和籌資活動(dòng)35) The ine statement summarizes net profit resulting from ine less 。equity請(qǐng)列出三個(gè)資產(chǎn)負(fù)債表的基本要素。40) Please outline the accounting equation of a balance sheet. Assets=liabilities+equity資產(chǎn)負(fù)債表會(huì)計(jì)等式。l?ti ] 3)petence 4)objectivity. 會(huì)計(jì)和財(cái)務(wù)專業(yè)人士的四個(gè)基本道德標(biāo)準(zhǔn)包括：1）誠(chéng)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(qǐng)?zhí)峁﹥煞N預(yù)付費(fèi)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(jì)折舊，退貨及購(gòu)買折扣是備抵賬戶的例子20) Unearned revenues are recorded on balance sheet as liabilities. 預(yù)收收入記錄在資產(chǎn)負(fù)債表作為負(fù)債。27/28/29)
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