会计常用名词双语_解释

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1、Accountingsystem:Theperson,procedures,devices,andrecordsusedbyanorganizationtodevelopaccountinginformationandcommunicatethatinformationtodecisionmakers.Accountingequation:Assetsareequaltothesumofliabilitiesplusowners’equity.Assets:Economicresourcesownedbyanentity.A

2、ccount:Arecordusedtosummarizeallincreasesanddecreasesinaparticularasset,oranyothertypeofasset,liabilities,owners’equity,revenue,orexpense.Accountingcycle:Thesequenceofaccountingproceduresusedtorecord,classify,andsummarizeaccountinginformation.Accrue:Togroworaccumul

3、ateovertime.Adjustingentries:Entriesmadeattheendoftheaccountingperiodforthepurposeofrecognizingrevenueandexpensesthatarenotproperlymeasuredasaresultofjournalizingtransactionsastheyoccur.BBalancesheet(=statementoffinancialposition):Apositionstatementthatshowswhereth

4、ecompanystandsinfinancialtermsataspecificdate.Bankreconciliation:Ananalysisthatexplainsthedifferencebetweenthebalanceofcashshowninthebankstatementandthebalanceofcashshowninthedepositor’srecords.Bookvalue:Thenetamountatwhichanassetappearsinfinancialstatement.CCashfl

5、owprospects:Thelikelihoodthatanenterprisewillbeabletoprovideaninvestorwithbothareturnontheinvestor’sinvestmentandthereturnofthatinvestment.Capitalstock：TransferableunitsofownershipinacorporationCashdividend:Adistributionofcashbyacorporationtoitsstockholders.Closing

6、entries:JournalentriesmadeattheendoftheperiodforthepurposeofclosingtemporaryaccountsandtransferringbalancestotheRetainedEarningaccount.Currentassets:Cashandotherassetsthatcanbeconvertedintocashorusedupwithinarelativelyshortperiodoftimewithoutinterferingwithnormalbu

7、sinessoperations.Controlaccount:Ageneralledgeraccountthatsummarizesthecontentofaspecificsubsidiaryledger.Costofgoodssold:Thecosttoamerchandisingcompanyofthegoodsithassoldtoitscustomersduringtheperiod.Costlayer:Unitsofmerchandiseacquiredatthesameunitcost.Cashequival

8、ents:Veryshort-terminvestmentsthataresoliquidthattheyareconsideredequivalenttocash.DDisclosure:Theaccountingprincipleofprovidingwithfinancialstat