會(huì)計(jì)實(shí)用英語術(shù)語-在線瀏覽
2025-05-21 23:24本頁面
【正文】 residual interest in the organization’s assets after deducting liabilities. payable （應(yīng)付票據(jù)）Promissory notes that are evidence of a debt and state the terms of payment. （實(shí)體）An organization or a section of an organization that stands apart from other organization and individuals as a separate economis unit. （交易）Any event that both affects the financial position of an entity and be reliably recorded in money terms. （存貨）Goods held by a pany for the purpose of sale to customers. （帳戶）A summary record of the changes in a particular assets,liability,or oweners’ equity. account （貿(mào)易賬戶，來往帳目）Buying or selling on credit, usually by just an “authorized signature” of the buyer. payable （應(yīng)付帳款）A liability that results from a purchase of goods or services on open account. (債權(quán)人)A person or antity to whom money is owed. (債務(wù)人)A person or entity that owes money to another. proprietorship (個(gè)體經(jīng)營(yíng)、獨(dú)資經(jīng)營(yíng))A separate organization with a single owner. (合伙)A form of organization that joins two or more individuals together as coowners2. (公司)A business organization that is created by individual state laws. liability (有限責(zé)任)A feature of the corporate form of organization whereby corporate creditors ordinarily have claims against the corporate assets owners’ assets are not subject to the creditors’ grasp. owned (公有)A corporation in which shares in the ownership are sold to the public. owned (私有)A corporation owned by a family,a small group of shareholders,or a single individual,in which shares of ownership are not publicly sold.’ equity (shareholders’ equity) （股東權(quán)益）Owners’ equity of a excess of assets over liabilities of a corporation. capital（實(shí)際投入資本）The total capital investment in a corporation by its owners both at and subsequent to the inception of business. value（票面值）The nominal dollar amount printed on stock certificates. stock (capital stock) （普通股）Stock representing the class of owners having a “residual” ownership of a corporation. （審計(jì)師）A person who examines the information used by managers to prepare the financial statements and attests to the credibility of those statements. public accountant (CPA) （注冊(cè)會(huì)計(jì)師）In the United States, a person earns this designation of education,qualifying experience,and the passing of a 2day written national examination. （審計(jì)）An examination of transactions and financial statement made in accordance with generally accepted auditing standards.’s opinion(independent opinion) （審計(jì)師意見）A report describing the auditor’s examination of transaction and financial statements. It is included with the financial statements in an annual report issued by the corporation.33. Fiscal year (會(huì)計(jì)、財(cái)政年度)The year established for accounting purposes. periods (中期)The time spans established for accounting purposes that are less than a year.(sales) (收入OR商品銷售收入)Increases in owners’ equity arising from increases in assets received in exchange for the delivery of goods or services to customers. （費(fèi)用）Decreases in owners’ equity that arise because goods or services are delivered to customers. (profit ,earnings) （收益、利潤(rùn)）The excess of revenues over expenses. ine(retained earnings,reinvested earnings) (未分配利潤(rùn))Additional owners’ equity generated by ine or profits. basis （應(yīng)計(jì)制、權(quán)責(zé)發(fā)生制）Accounting method that recognizes the
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