1`Business 企业 A business is an organization in which basic resources (inputs), such an materials and labor, are asmbled and procesd to provide goods or rvices (outputs) to customers.
Manufacturing Business 制造企业
Merchandising Business 商业企业
Service Business 服务性企业
Proprietorship 独资企业 A proprietorship is owned by one individual
Partnership 合伙企业 A partnership is owned by two or more individuals
Corporation 公司制企业 A corporation is organized under state or federal statutes as a parate legal entity.
Profit 利润
广式云吞面Business Stakeholder 企业相关着business stakeholder开幕式策划 is a person or entity having an interest in the economic performance of the business.
Accounting 会计
Financial Accounting 财务会计
Managerial Accounting 管理会计
Private Accounting 私用会计（企业会计）：Accountants employed by a business firm or a not-for-profit organization are said to be engaged in private accounting.
Public Accounting 公共会计（会计师事务所） ：Accountants and their staff who provide rvices on a fee basis are said to be employed in public accounting页面设置在哪里.
Accounting Equation 会计恒等式
Asts 资产 The resources owned by a business
Liabilities 负债 The rights of the creditors, which reprent debts of the business
Owner’s Equity 所有者权益The rights of the owners.
Business Transaction 企业交易 A business transaction is an economic event or condition that directly changes an entity’s financial condition or directly affects its results of operations
Accounts Payable 应付账款
Accounts Receivable 应收账款
Expens 费用
Prepaid Expens 预付费用
Account Form 账户格式
Report Form 报告式
Net Income 净收入
Net Loss 净损失
Revenue 收入
Financial Statements 财务报表 financial statements照相机镜头, provide summarized information to the owner
Balance Sheet 资产负债表A list of the asts, liabilities, and owner’s equity as of a specific date.
Income Statement 利润表A summary of the revenue and expens for a specific period of time.
Statement of Owner's Equity 所有者权益变动表Shows the reason for the change in each owner’s equity account that have occurred during a specific period of time.
Generally Accepted Accounting Principles (GAAP) 公认会计原则
Statement of Cash Flows 现金流量表 A summary of the cash receipts and disburment
s for a specific period of time.
Certified Public Accountant (CPA) 注册会计师
2`Account 账户An account isa parate record to show the increa and decrea of each financial statement item.
Ledger 分类账A group of accounts for a business entity is called a ledger
Chart of Accounts 科目表 A list of the accounts in the ledger is called a chart of account
Revenues 收入类账户
Expens 资产消耗
Drawing 提款账户
元宵节诗句 Balance of the Account 账户余额
Debits 借方金额
Credits 贷方金额
T Account T 型帐 An account can be drawn to remble the letter T, it is called a T account.
Double-Entry Accounting 复式记账会计
Journal Entry 日记账分录
Journal 日记账
Journalizing 日记簿记账2
Posting 过账
Two-Column Journal 二栏式日记账
Unearned Revenue 预收收入 The liability created by receiving the cash in advance of
providing the rvice is called unearned revenve.
Trial Balance 试算平衡
3`Cash Basis 现今制（收付实现制） period in which cash is received or paid
Accrual Basis 应计制（权责发生制） period in which they are earned
Adjusting Process 调整程序
Accruals 应计项目
Deferrals 递延项
Deferred Expens 递延费用（预付费用）have been initially recorded as asts but are expected to become expens
Accrued Expens 应计费用 (accrued liabilities)
Deferred Revenues 递延收入（预收收入）have ben initially recorded as liability bu are e
xpected to become revenues
Accrued Revenues 应计收入(accrued asts)
Prepaid Expens 预付费用
Adjusting Entries 调整账户中国第一颗卫星
Unearned Expens 预收费用？
Adjusted Trial Balance 调整试算平衡
tf卡不能格式化 Accumulated Depreciation累计折旧
Depreciation 折旧
Book Value of the Ast 资产账面价值
Depreciation Expen 折旧费用
Contra Accounts 备抵账户 accumulated depreciation accounts
Fixed Asts 固定资产（plant asts）
4`Accounting Cycle 会计循环
Work Sheet 工作底稿
Current Asts 流动资产Cash and other asts that are expected to be converted into cash, sold, or ud up usually in less than a year are current asts.
Current Liabilities 流动负债
认真对待 Long-Term Liabilities 长期负债
Post-Closing Trial Balance 结账后试算表
Closing Entries 结账分录
Real Account 实账户
Temporary Accounts (Nominal Accounts ) 虚账户（类似过渡账户）
