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ID:13165982
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时间:2018-07-21
《初级会计专业英语提纲1》由会员上传分享,免费在线阅读,更多相关内容在行业资料-天天文库。
1、初级会计专业英语提纲Ⅰ.Choices(选择及判断资料)P5会计六要素Assetsaretheeconomicresourcesthatareownedorcontrolledbyabusinessandcanbeexpressedinmonetaryunits.资产指由企业拥有或控制并能用货币计量的经济资源。Liabilitiesaretheobligationsordebtsthatabusinessmustpayinmoneyorservicesatsometimeinthefuture.负责指将来需用货币或服务偿还的债务或履行的义务。Owner’sequityrepre
2、sentstheowner’sinterestinorclaimuponabusinessnetassetswhichisthedifferencebetweentheamountofassetsandtheamountofliabilities.业主权益代表业主对企业净资产的权益或要求权,净资产是指企业的资产总额减负债总额后的余额。Revenuesaretheeconomicresourcesflowingintoabusinessasaresultofoperationalactivities(suchasprovidinggoodsorservicestoothereco
3、nomicentities).收入指由于经营活动(例如,向其他经济实体销售产品或提供服务)而流入企业的经济资源。Expensesaretheoutflowofabusiness’seconomicresourcesresultingfromtheoperationalactivities(suchaspurchasinggoodsorreceivingservicesfromothereconomicentities).费用指由于经营活动(例如,采购或接受其他经济实体的商品或服务)而流出企业的经济资源。NetEarnings(orNetLoss)istheresultofmat
4、chingrevenueswithexpenses.净收益(或净损失)为收入与费用配比的结果。Abusinesstransactionisaneconomicactivitythatcanchangethevalueofassets,liabilities,andowner’sequityandrequiresrecording.交易是指那些能改变企业资产、负债、业主权益的价值并要求记录的经济业务。P8Aledgeraccountissimplyarecordofchanges(increaseanddecrease)andbalancesinthevalueofaspecif
5、icaccountingitem.分类账户不过是特定会计项目价值的变动(增加与减少)和结余的记录。P11P13借贷规则(运用)例:正常余额通常在哪一方?应在增加方(increase)P14科目性质哪个是资产负责:应计收入-AccruedRevenue预收收入-PrecollectedRevenueAjournalisachronological(arrangedinorderoftime)recordofbusinesstransactions.日记账是对交易的序时(即按时间的顺序)记录。P16P20基本财务报表包括资产负债表、收益表、现金流量表。Balancesheetisa
6、statementofreportingthefinancialpositionofabusinessonaspecificpointoftime.资产负债表是用于报告企业某一时日的财务状况的报表。IncomeStatementisastatementreportingprofitabilityortheoperatingresultofabusinessforanaccountingperiod.收益表是用来报告企业一定会计期间的盈利情况或经营成果的报表。StatementofOwmer’sEquity:AlinkagebetweenBalancesheetandIncome
7、Statement.业主权益表:资产负债表和收益表之间的连接。Atrialbalanceisalistingofallledgeraccountsandtheirdebitorcreditbalancesonaspecificpointoftime.试算平衡表列示在某一时日的所有总分类账户及其借方和贷方余额.P26Ⅱ.Judgements判断(课后习题)P1181.F2.F3.F4.F5.T1.Accountingisanotherwordforbookkeeping.2.Accountin
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