會計學原理英文名詞解釋-資料下載頁
2025-08-09 04:36本頁面
【正文】 for a purchase include the amounts and timing of payments from a buy to a seller.(P114)42. Current assets: are cash and other resources that are expected to be sold, collect, or used within one year or the pany’s operating cycle, whichever is longer.(P97)43. Plant assets: refers to longterm tangible assets used to produce and sell products and services.(P98)44. Longterm investment: notes receivable and investments in stocks and bonds are longterm assets when they are expected to be held for more than the longer of one year or the operating cycle.(P98)45. Intangible assets: are longterm resources that benefit business operations, usually lack physical form, and have uncertain benefits. (P98)46. Current liabilities: are obligations due to be paid or settled within one year or the operating cycle, whichever is longer.(P98)47. Longterm liabilities: are obligations not due within one year or the operating cycle, whichever is longer.(P98)48. Accounting cycle: refers to the steps in preparing financial statements.(P95)49. Temporary (or nominal) accounts: accumulate data related to one accounting period.(P91)50. Permanent (or real) accounts: report on activities related to one or more future accounting periods.(P91)
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