会计学原理英文名词解释

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1、《会计学原理》名词解释1.Accounting:isaninformationandmeasurementsystemthatidentifiesrecordsandcommunicatesrelevantreliableandcomparableinformationaboutanorganization’sbusinessactivities.(P2)2.Managerialaccounting:istheareaofaccountingthatservesthedecision-markingneedsofinternaluse

2、rs.(P4)3.Events:refertohappeningsthataffectanentity’saccountingequationandcanbereliablymeasured.(P11)4.Externaluser:ofaccountinginformationarenotdirectlyinvolvedinrunningtheorganization.(P3)5.Internaluser:ofaccountinginformationarethosedirectlyefficiencyandeffectiveness

3、ofanorganization.(P4)6.Ethics:arebeliefsthatdistinguishrightfromwrong.Theyareacceptedstandardsofgoodandbadbehavior.(P5)7.Costprinciple:meansthataccountinginformationisbasedonactualcost.(P7)8.Revenuerecognitionprinciple:providesguidanceonwhenacompanymustrecognizerevenue.

4、(P7)9.Matchingprinciple:prescribesthatacompanymustrecordsitsexpensesincurredtogeneratetherevenuereported.(P7)10.Going-concerningassumption:meansthataccountinginformationreflectsapresumptionthatthebusinesswillcontinueoperatinginsteadofbeingclosedorsold.(P7)1.Audit:throug

5、hreviewofanorganization’saccountingrecordsandaccountingreportsandreturnmakebytheanalysis.2.Netincome:amountabusinessearnsafterpayingallexpensesandcostsassociatedwithitssalesandrevenues.(P15)3.Incomestatement:describesacompany’srevenuesandexpensesalongwiththeresultingnet

6、incomeorlossoveraperiodtimeduetoearningsactivities.(P14)4.Statementofowner’sequity:explainschangesinequityfromnetincome(orloss)andfromanyownerinvestmentsandwithdrawalsoveraperiodoftime.(P14)5.Balancesheet:describesacompany’sfinancialposition(typesandamountsofassetsliabi

7、litiesandequity)atapointintime.(P15)6.Statementofcashflows:identifiescashinflows(receipts)andcashoutflows(payments)overaperiodoftime.(P15)7.Owner’swithdrawalsaccount:theaccountusedtorecordthetransfersofassetsfromabusinesstoitsowner.(P31)8.Liabilities:iswhatacompanyowesi

8、tsnoowners(creditors)infuturepayments,products,orservices.(P10)9.Accountingequation:Assets=Liabilities+Equity.