會(huì)計(jì)學(xué)原理英文名詞解釋推薦-文庫吧資料
2024-10-02 13:06本頁面
【正文】 法律、法令、條例、規(guī)定規(guī)章等規(guī)范性的文件的總稱，是國家管理教育的基本依據(jù)。(網(wǎng)上的解釋)或者是指對一個(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。P44 會(huì)計(jì)科目：是對會(huì)計(jì)要素進(jìn)行分類所形成的具體項(xiàng)目，同時(shí)也是各單位設(shè)置賬戶，處理賬務(wù)的一個(gè)重要依據(jù)。P163 會(huì)計(jì)憑證： 簡稱憑證，是記錄經(jīng)濟(jì)業(yè)務(wù)，明確經(jīng)濟(jì)責(zé)任和據(jù)以登記賬簿的書面證明。P19 負(fù)債：是指由過去的交易或事項(xiàng)所形成的，預(yù)期會(huì)導(dǎo)致經(jīng)濟(jì)利益流出企業(yè)的現(xiàn)時(shí)義務(wù)。第三篇：會(huì)計(jì)學(xué)名詞解釋名詞解釋：P126 利潤表 ：屬于動(dòng)態(tài)報(bào)表，是反映企業(yè)在一定會(huì)計(jì)期間經(jīng)營成果的報(bào)表，主要提供有關(guān)企業(yè)經(jīng)營成果方面的信息。 P93復(fù)式記賬法是指對每一項(xiàng)經(jīng)濟(jì)業(yè)務(wù)，都以相等的金額，同時(shí)在相互對應(yīng)的兩個(gè)或兩個(gè)以上的賬戶中進(jìn)行登記的一種記賬方法。也稱賬面盤存制，是指平時(shí)對各項(xiàng)財(cái)產(chǎn)物資的增加數(shù)和減少數(shù)都須根據(jù)有關(guān)憑證連續(xù)記入有關(guān)賬簿，并隨時(shí)結(jié)出賬面結(jié)存數(shù)額。會(huì)計(jì)有核算、監(jiān)督的職能。 P59資產(chǎn)是指過去的交易、事項(xiàng)形成并由企業(yè)擁有或者控制的資源，該資源預(yù)期會(huì)給企業(yè)帶來經(jīng)濟(jì)利益。在進(jìn)行會(huì)計(jì)核算時(shí)，應(yīng)當(dāng)合理預(yù)計(jì)可能發(fā)生的損失和費(fèi)用，而不應(yīng)預(yù)計(jì)可能發(fā)生的收入和過高估計(jì)資產(chǎn)的價(jià)值。謹(jǐn)慎性原則，又稱穩(wěn)健原則，是指在處理不確定性經(jīng)濟(jì)業(yè)務(wù)時(shí)，應(yīng)持謹(jǐn)慎態(tài)度，如果一項(xiàng)經(jīng)濟(jì)業(yè)務(wù)有多種處理方法可供選擇時(shí)，應(yīng)選擇不導(dǎo)致夸大資產(chǎn)、虛增利潤的方法。第一篇：會(huì)計(jì)學(xué)原理英文名詞解釋（推薦）《會(huì)計(jì)學(xué)原理》名詞解釋: is an information and measurement system thatidentifies records and municates relevant reliable and parable information about an organization’s business activities.(P2) accounting: is the area of accounting that serves thedecisionmarking needs of internal users.(P4): refer to happenings that affect an entity’s accountingequation and can be reliably measured.(P11) user: of accounting information are not directly involved inrunning the organization.(P3) user: of accounting information are those directly efficiencyand effectiveness of an organization.(P4): are beliefs that distinguish right from areaccepted standards of good and bad behavior.(P5) principle: means that accounting information is based on actualcost.(P7) recognition principle: provides guidance on when apany must recognize revenue.(P7) principle: prescribes that a pany must records itsexpenses incurred to generate the revenue reported.(P7) assumption: means that accounting informationreflects a presumption that the business will continue operating instead of being closed or sold.(P7): through review of an organization’s accounting records andaccounting reports and return make by the ine: amount a business earns after paying all expenses andcosts associated with its sales and 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
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