1、asts（资产）：economic
resources owned by the business that will benefit futureautolisp
operation,GAAP requires they
are valued at cost,not
marketvalue.
2、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’equity
resulting from the costs of
lling goods,rending rvices
theroadnottakenor performing other business
activities
5、Expens(费用)：are decreas
实用商务英语口语in stockholders’equity
resulting from the costs of
英孚在线学习网址lling goods,rending rvicesinfineon
er performing other business
activities.
6、Balance sheet(资产负债表)：is a
listing of a company’s asts, liabilities and owners’ 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’screating a green campus
capital during a period of time net income or not
antidepressantloss.withdrawals,and owner’s
investment for a business.
2021四六级考试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.
北京学大教育9、The income statement(利润表)：
reports the net income or ner
less for the period.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.商检局
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.
13. time period principle(会计期间)：an entity’s activities are divided into specific time periods.such as a year
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.
equality likely;it is better to understate than over values.
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.
19.
