1、asts（资产）：economic resources owned by the business that will benefit future operation,GAAP requires they are valued at cost,not marketvalue.
2、防火知识安全教育Liabilities(负债):are debets,the person or persons to whom they are owed are called creditors.
3、Shareholders’equity(所有者权益)：Creditors have legal priority over the owners’claims.the shareholders’equity is the residual amount.
4、Revenues(收入)：are increas in stockholders南拳妈妈’equity resulting from the costs of lling goods,rending rvices or performing other business activities
5、Expens(费用)：are decreas in stockholders’equity resulting from the costs of lling goods,rending rvices er performing other business activities.
6、Balance sheet(资产负债表)：is a listing of a company’s asts, liabilities and owners售定’ equity on a given date.it is designed to portray the financial position of the company at a particular time.
7、Statement of owner’s equity(所有者权益表)：shows the changes take place in the owner’s capital during a period of time net income or not loss.withdrawals,and owner’s investment for a business.
8、Cash flow statement(现金流量表)：reports cash receipt and payments as well as cash inflows and actflows in three groups:operating activites.investing activites.and financing activites.
9、The income statement(利润表)：reports the net income or ner less for the period.手球规则Net income: revenues-expens.
10、Accrual accounting（权责发生制）：requires adjustment for prepaid unearned and accrued items thereforeit reports revenues when earnedand expens when the expiration of benefit incurred.
11、The matching rule(配比原则)： states that expens must be assigned to the accounting period in which they are ud to produce revenue.
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12.going concern principle(持续经营)：assumes that a business will continue for an indefinite period.
13. time period principle(会计期间)：an entity青龙树’s activities are divided into specific time periods.such as a year
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14. full disclosure(充分批露原则)：financial statements must report all relevant information about the operations and financial position of the entity
15.Consistency principle(一致性原则)：an entry must u the same accounting methods period after period so that the financial statements of succeeding period will be comparable.
16.materiality principle(重要性原则)：an amount may be ignored if its affect on the financial statements is not important to its urs.
17.conrvatism principle(稳健性原则)：the least optimistic estimate should be lected when two estimates of amounts to be received or paid are about equality likely;it is better
to understate than over values.
串组词18.busniness entity principle(会计主体)：each entity must keep accounting records and people reports that are distinct from tho of the owner and any other entity.
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