會計學(xué)原理名詞解釋-展示頁
2024-11-13 03:36本頁面
【正文】 rm assets when they are expected to be held for more than the longer of one year or the operating cycle.(P98) assets: are longterm resources that benefit businessoperations, usually lack physical form, and have uncertain benefits.(P98) liabilities: are obligations due to be paid or settled withinone year or the operating cycle, whichever is longer.(P98) liabilities: are obligations not due within one year or theoperating cycle, whichever is longer.(P98) cycle: refers to the steps in preparing financialstatements.(P95)(or nominal)accounts: accumulate data related to oneaccounting period.(P91)(or real)accounts: report on activities related to one ormore future accounting periods.(P91)第三篇：會計學(xué)名詞解釋名詞解釋：P126 利潤表 ：屬于動態(tài)報表，是反映企業(yè)在一定會計期間經(jīng)營成果的報表，主要提供有關(guān)企業(yè)經(jīng)營成果方面的信息。 P316財產(chǎn)清查時指通過實地盤點、核對、查詢等清查方法，確認各項財產(chǎn)物資、貨幣資金和債權(quán)債務(wù)的實際結(jié)存數(shù)，并與賬面結(jié)存數(shù)核對，以查明帳實是否相符的一種會計核算的專門方法。計算公式如下： 賬面期末余額=賬面期初余額+本期增加額本期減少額 P188會計賬簿是指由一定格式、相互聯(lián)系的賬頁組成的，以會計憑證為依據(jù)，全面、系統(tǒng)、連續(xù)地記錄各項經(jīng)濟業(yè)務(wù)的簿籍，簡稱賬簿。 P122為了從金融資產(chǎn)短期的價格波動中賺取收益，這種投資稱為交易性金融資產(chǎn)。會計是一個以提供財務(wù)信息為主的經(jīng)濟信息系統(tǒng)。 P96借貸記賬法是按照復(fù)式記賬法的原理，以資產(chǎn)與權(quán)益的平衡關(guān)系為基礎(chǔ)，以“借”、“貸”二字為記賬符號，以“有借必有貸，借貸必相等”為記賬規(guī)則來登記經(jīng)濟業(yè)務(wù)的一種記賬方法。謹慎性是指在處理不確定性經(jīng)濟業(yè)務(wù)是，應(yīng)持謹慎態(tài)度，如果一項經(jīng)濟業(yè)務(wù)有多種處理方法可供選擇時，應(yīng)選擇不導(dǎo)致夸大資產(chǎn)、虛增利潤的方法。第一篇：會計學(xué)原理名詞解釋實質(zhì)重于形式就是要求在對會計要素進行確認和計量時，應(yīng)注重交易的實質(zhì)，而不管其采用何種形式。謹慎性原則，又稱穩(wěn)健原則，是指在處理不確定性經(jīng)濟業(yè)務(wù)時，應(yīng)持謹慎態(tài)度，如果一項經(jīng)濟業(yè)務(wù)有多種處理方法可供選擇時，應(yīng)選擇不導(dǎo)致夸大資產(chǎn)、虛增利潤的方法。在進行會計核算時，應(yīng)當合理預(yù)計可能發(fā)生的損失和費用，而不應(yīng)預(yù)計可能發(fā)生的收入和過高估計資產(chǎn)的價值。 P59資產(chǎn)是指過去的交易、事項形成并由企業(yè)擁有或者控制的資源，該資源預(yù)期會給企業(yè)帶來經(jīng)濟利益。會計有核算、監(jiān)督的職能。也稱賬面盤存制，是指平時對各項財產(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，并隨時結(jié)出賬面結(jié)存數(shù)額。 P93復(fù)式記賬法是指對每一項經(jīng)濟業(yè)務(wù)，都以相等的金額，同時在相互對應(yīng)的兩個或兩個以上的賬戶中進行登記的一種記賬方法。第二篇：會計學(xué)原理英文名詞解釋（推薦）《會計學(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 busine
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