会计学原理名词解释.doc

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1、1.Accounting会计（学）:isaninformationandmeasurementsystemthatidentifiesrecordsandcommunicatesrelevantreliableandcomparableinformationaboutanorganization’sbusinessactivities.2.Managerialaccounting管理会计:istheareaofaccountingthatservesthedecision-markingneedsofintern

2、alusers3.Events项目:refertohappeningsthataffectanentity’saccountingequationandcanbereliablymeasured.4.Externaluser外部使用者:ofaccountinginformationarenotdirectlyinvolvedinrunningtheorganization.5.Internaluser内部使用者:ofaccountinginformationarethosedirectlyefficiencyan

3、deffectivenessofanorganization.6.Ethics:arebeliefsthatdistinguishrightfromwrong.Theyareacceptedstandardsofgoodandbadbehavior.7.Costprinciple（历史）成本原则:meansthataccountinginformationisbasedonactualcost.8.Revenuerecognitionprinciple（营业）收入确定原则:providesguidanceonwh

4、enacompanymustrecognizerevenue.9.Matchingprinciple配合原则，收支对应原则:prescribesthatacompanymustrecordsitsexpensesincurredtogeneratetherevenuereported.10.Going-concerningassumption持续经营假设:meansthataccountinginformationreflectsapresumptionthatthebusinesswillcontinueope

5、ratinginsteadofbeingclosedorsold.11.Audit审计，审核:throughreviewofanorganization’saccountingrecordsandaccountingreportsandreturnmakebytheanalysis.12.Netincome净收益，收益净额:amountabusinessearnsafterpayingallexpensesandcostsassociatedwithitssalesandrevenues.13.Incomesta

6、tement损益表:describesacompany’srevenuesandexpensesalongwiththeresultingnetincomeorlossoveraperiodtimeduetoearningsactivities.14.Statementofowner’sequity所有者:explainschangesinequityfromnetincome(orloss)andfromanyownerinvestmentsandwithdrawalsoveraperiodoftime.15.

7、Balancesheet资产负债表，平衡表:describesacompany’sfinancialposition(typesandamountsofassetsliabilitiesandequity)atapointintime.16.Statementofcashflows现金流量表:identifiescashinflows(receipts)andcashoutflows(payments)overaperiodoftime.17.Owner’swithdrawalsaccount所有者提款账户:th

8、eaccountusedtorecordthetransfersofassetsfromabusinesstoitsowner.18.Liabilities负债:iswhatacompanyowesitsnoowners(creditors)infuturepayments,products,orservices.19.Accountingequation会计恒等式:As