1Accountingmenace会计is an information system.it measures business activities,process data into reports,and communicates results to people
2Financial accounting财务会计(外部)the branch of accounting that provides information to people outside the firm
Management accounting管理会计(内部)the branch of accounting that generates infoemation for the internal decision makers of a business,such as top executives.
3流动资产包括current asts
Cash and Cash equivalents现金及其等价物 short-term investments短期投资 Inventories存货
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Accounts (notes) receivable应收账款(票据)完美小姐进化论 动漫 prepaid expens and other current asts预付账款(其他流动资产)
4The account账户the record of the changes that have occurred in a particular ast liability,or stockholders’ equity during a period.
5Asts资产(cash,accouts receivable,notes receivable,inventory,prepaid expen,land buildings,equipment furniture fixtures)
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Liabilites负债(notes payable,accounts payable,accrued liabilities<payable不计,salary payable计算pet是什么意思>)
6我是歌手第三季名单Accounting adjustments fall into three basic catrgories会计账项调整三类型
大数定理
①deferrals(at the end of the period,an adjustment is needed to decrea the Supplies account for the supplies ud up)②depreciation(the accounting adjustment records Depreciation Expen,which decreas the book value of the ast over its life)③accruals(the adjustment debits a receivable and credits a revenue)
7Items for reconciliation银行往来账科目①items recorded by the company but not yet recorded by the bank(1Deposits in transit 2outstanding checks)②Items recorded by the bank but not yet recorded by the company.we may learn of the items form the bank statement(1bank collections 2electronic funds transfers 3rvice charge and the cost of p
rinted checks 4interest revenue earned on checking account 5nonsufficient funds checks)③errors by the company or the bank
8Treasury stock库存股a corporations own stock that it has issued and later reacquired
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Percentage ownership by the investor 投资者持有股份 | Similar to a man relationship关系 | GAAP accounting method 核算方法 |
Up to 20% 20-50% Greater than50% | Dating relationship Girlfriend/ boyfriend married | Available-for-sale可供出售法 Equity权益法 Consolidation合并法 |
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10Available-for-sale invesments可供出售投资all investments not classified as held-to-maturity or trading curities.可供出售投资的成本Available-for-sale invesments are accounted for at market value becau the company expects to ll the stock at its st is ud only as the initial amount for recording the investments.the investments are reported on the balance sheet as current market value.
11股票股利与现金股利不同Receipt of a stock dividend is different from receipt of a cash dvidend.for a stock dividend,the investor records no dividend revenue.instead,the investor makes a memorandum entry in the accounting records to denote the new number of shares of stock held as an investment.becau the number of shares of stock held has incread,the investor’s cost per share of the stock decreas.
12equity method权益法effort可数吗the method ud to account for investments in which the investor has 20-50% of the investee’s voting stock and can significantly influence the decisions of the investee.
北京留学网13long-term investment 长期股权投资
Purcha购买 Net incom纯收入 | Dividends股利 |
Balance余额 | |
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14Held-to-maturity investments持有至到期投资bonds and notes that an investor intends to hold until maturity
15amortized cost method摊销成本法
16hedging套期保值to protect onelf from losing money in one transaction by engaging in a counterbalancing transaction
17comprehensive income全面收益a company change in total stockholder’s equity from all sources other than from the owners of the business.内容①unrealized gains(loss)on available-for-sale investments②foreign-currency translation adjustments
18 Investing activities投资活动: Activities that increa or decrea the long-term asts available to the business, a ction of the statement of cash flows, Investing activities are important but they are less critical that operating activities
Financing activities筹资活动: Activities that obtain from investors and creditors the cash needed to launch and sustain the business, a ction of the statement of cash flows, they 海伦凯勒英语作文
are the least important of the three categories of cash flows, and that’s why they come last
Operating activities经营活动: Activities that create revenue or expen in the entity’s major line of business, a ction of the statement of cash flows, Operating activities affect the income statement, Operating activities are the most important of the three categories becau they reflect the heart of the organization, a successful business must generate most of its cash from day-to-day operation
19Accounting foundation principles会计基本原则The entity concept;The reliability principle(可靠性原则the accounting principle that ensures that accounting records and statements are bad on the most reliable data available) ;The cost principle;The going-concept;The stable-monetary-unit concept.
