【正文】 d 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 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。會(huì)計(jì)是一個(gè)以提供財(cái)務(wù)信息為主的經(jīng)濟(jì)信息系統(tǒng)。P189 財(cái)產(chǎn)清查：是指為了保證賬簿記錄的正確性，必須對(duì)財(cái)產(chǎn)物資進(jìn)行定期或不定期地清點(diǎn)和審查工作。第四篇：原理名詞解釋(練習(xí)1)：是指由專職人員承擔(dān)，在專門的機(jī)構(gòu)，進(jìn)行目的明確、組織嚴(yán)密、系統(tǒng)完善、計(jì)劃性強(qiáng)的、以影響學(xué)生身心發(fā)展為直接目標(biāo)的社會(huì)實(shí)踐活動(dòng)。：是以提高民族素質(zhì)為宗旨的教育?，F(xiàn)代教育制度的核心部分是學(xué)校教育制度。：第五篇：“基礎(chǔ)會(huì)計(jì)學(xué)”名詞解釋“基礎(chǔ)會(huì)計(jì)學(xué)”名詞解釋：是指會(huì)計(jì)通過確認(rèn)、計(jì)量、記錄、報(bào)告，從數(shù)量上反映企業(yè)和行政事業(yè)單位已經(jīng)發(fā)生或完成的經(jīng)濟(jì)活動(dòng)，為經(jīng)營(yíng)管理提供經(jīng)濟(jì)信息的功能。：是指對(duì)一個(gè)會(huì)計(jì)期間的收入和與其相關(guān)的成本、費(fèi)用應(yīng)配合起來(lái)進(jìn)行比較，在同一會(huì)計(jì)期間登記入賬，以便計(jì)算本期損益。廣義的費(fèi)用，還包括投資損失、營(yíng)業(yè)外支出和所得稅費(fèi)用。23.“應(yīng)付賬款”賬戶：是用來(lái)反映和監(jiān)督企業(yè)因采購(gòu)材料而與供應(yīng)單位發(fā)生的結(jié)算債務(wù)的增減變動(dòng)情況的賬戶。：是指那些與企業(yè)生產(chǎn)經(jīng)營(yíng)活動(dòng)無(wú)直接關(guān)系的收入和支出。：是會(huì)計(jì)人員根據(jù)審核無(wú)誤的原始憑證或匯總原始憑證，用來(lái)確定經(jīng)濟(jì)業(yè)務(wù)應(yīng)借、應(yīng)貸的會(huì)計(jì)科目和金額而填制的，作為登記賬簿直接依據(jù)的會(huì)計(jì)憑證。：（理解）是指按照規(guī)定把一定時(shí)期（月份、季度、）內(nèi)所發(fā)生的經(jīng)濟(jì)業(yè)務(wù)登記入賬，并將各種賬簿結(jié)算清楚，以便進(jìn)一步根據(jù)賬簿記錄編制會(huì)計(jì)報(bào)表。：亦稱賬面盤存制，采用這種方法，平時(shí)對(duì)各項(xiàng)財(cái)產(chǎn)物資的增加數(shù)和減少數(shù)，都要根據(jù)會(huì)計(jì)憑證連續(xù)計(jì)入有關(guān)賬簿，并且隨時(shí)結(jié)出賬面余額