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1、Defnition1,AccountingEntityconventionDefinition:thesmallestunitofactivitywithaself-containedaccountingsystem.2,Going-concernconvention(continuityconvention)Definition:theentitywillremaininoperationfortheforeseeablefuture.3,MonetaryconventionDefinition:anentity’stransactionsarerecordedinthemonetaryun
2、itofthecountryinwhichitisoperating.(economicdataberecordedindollars)4,MaterialityconventionDefinition:recordandreportseparatelyonlythosetransactionswhicharematerial.5,CostconventionDefinition:entertheexchangepriceintotheaccountingrecords.6,MatchingprincipleDefinition:allexpensesincurredinearningreve
3、nueshouldberecognizedinthesameperiodtherevenueisrecognized.7,ContentsDefinition_______Theproofoftheequalityofthedebitandcreditbalances.8,AccountingCycleDefinition_____beginswithanalyzingandjournalizingtransactionsandendswithsummarizingandreportingthesetransactions.9,WorksheetDefinition____isaworking
4、paperthataccountantscanusetosummarizeadjustingentriesandtheaccountbalancesforthefinancialstatements.10,BalanceSheetDefinition：►Shows:►(1)financialpositionofabusinessentity►(2)bysummarizingtheassets,liabilities,andowners’equity►(3)ataspecificdate11,IncomeStatementDefinition:►Shows:►(1)theresultsofope
5、rationsforabusiness►(2)matchingrevenueandtherelatedexpenses►(3)foraparticularaccountingperiod(duringagiventime)12,Cashflowstatement:Definition:►cash---------currency.(theamountoffoundsthatcanbeaccessedbythecompanyatanytime,orondemand)►cashonhand/ondeposit/shortterminvestment►cashequivalents---------
6、-investmentswhichreadilyconvertibletoknownamountofcashandbesubjecttoaninsignificantriskofchangesinvalue.13,inventory•Definition：•aggregationoftangibleproperties.•(onBS:afteraccountsreceivable)14,DepreciationDefinition:gradualconversionofthecostofaplantassetintoexpenseintheperiodinwhichservicesarerec
7、eivedfromtheasset.15,PartnershipsDefinitionAnunincorporated(非公司制的，非法人的）businessthatisjointlyownedbytwoormorepeople.16,CorporationsDefinitionAlegalentityhavinganexistenceseparateanddistinctfromthatofit
