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會(huì)計(jì)英語(yǔ)培訓(xùn)ppt課件-資料下載頁(yè)

2025-01-10 15:41本頁(yè)面
  

【正文】 ? Objectivity客觀性 ? Feasibility可行性 ? Ine statement/Profit and loss account損益表 ? Balance sheet資產(chǎn)負(fù)債表 ? Cash flow statement現(xiàn)金流量表 ? Asset資產(chǎn) ? Liability負(fù)債 2022/2/7 Vocabulary ( 2) ? Owner’s equity / Capital所有者權(quán)益 /資本 ? Revenue收入 ? Expense費(fèi)用 ? Ine收入 ? Generally accepted accounting principles 一般會(huì)計(jì)原則 ? Financial Accounting Standards Board (FASB) ? Entity concept會(huì)計(jì)主體 ? Cost principle成本原則 ? Depreciation折舊 ? Goingconcern持續(xù)經(jīng)營(yíng) 2022/2/7 Vocabulary ( 3) ? Stablemoaryunit穩(wěn)定貨幣單位 ? Matching principle配比原則 ? Fulldisclosure principle充分披露原則 ? Consistency principle一貫性原則 ? Materiality principle重要性原則 ? Conservatism principle謹(jǐn)慎性原則 ? Doubleentry system復(fù)式記帳系統(tǒng) ? American Institute of Certified Public Accountants (AICPA)美國(guó)注冊(cè)公共會(huì)計(jì)師協(xié)會(huì) ? Chinese Institute of Certified Public Accounting (CICPA)中國(guó)注冊(cè)公共會(huì)計(jì)師協(xié)會(huì) 2022/2/7 Vocabulary ( 4) ? Financial accounting財(cái)務(wù)會(huì)計(jì) ? Managerial accounting管理會(huì)計(jì) ? Tax accounting稅務(wù)會(huì)計(jì) ? Accounting Equation會(huì)計(jì)等式 ? Business transaction商業(yè)交易、經(jīng)濟(jì)業(yè)務(wù) ? Ethics of accounting會(huì)計(jì)職業(yè)道德
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