1.应收账款Accounts receivable:is the revenue that has been earned but not yet collected.
2.复式记账double entry accounting:double-entry accounting is a system for recording transactions bad on recording increas and decreas in accounts so that debits always equal credits.
92年什么命3.重要性materiality:materiality refers to the magnitude of an omission or misstatement of accounting information that , considering the circumstances,makes it likely that the judgment of a reasonable person relying on the information would have influenced by the omission or misstatement.
4.永续盘存制perpetual inventory system:is a system of accounting for merchandi that provides a continuous record showing the quantity and cost of all goods on hand.
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5.预收账款unearned revenue:some business collect cash from customers before earning the revenue,this creates a liability called unearned revenue.
6.财务报表financial statement:Four related accounting reports that summarize the current financial position of an entity and the results of its operations for the preceding year(or other time period )
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7.英文好词好句历史成本historical cost:the historical cost of an ast is the exchange price in the transaction in which the ast was acquired.
如你走过冬天8.折旧depreciation:depreciation is the systematic allocation of the depreciable amount of an ast over its uful life.
9.应付债务accrued liabilities:the liabilities to pay an expen which has accrued during the period. also called accrued expens.
10.收入形容公司发展越来越好的词语income:income is defined as increas in economic benefits during the reporting period,in the form of inflows or enhancements of asts,or decreas of liabilities that result in increas in equity,other that tho relating to contributions from equity participants. Income encompass both revenue and gains.
11.资产ast:an ast is a resource controlled by the enterpri as a result of past events and from which future economic benefits are expected to flow to the enterpriae.
12.应付账款account payable:is an unwritten promi to pay a supplier for merchandi or property purchad on credit or for rvice rendered.
13.先进先出法FIFO :a method of computing the cost of inventory and the cost of goods sold bad on the assumption that the first merchandi sold,and that the ending inventory consists of the most recently acquired goods.
14.商誉goodwill:the prent value of expected future earnings of a business in excess of the earnings normally realized in the industry
15.历史成本原则中国冰箱十大排名cost principle:the widely ud principle of accounting for asts at their original cost to the current owner.
