专英复习要点
6页1、Chapter 1 Users of accounting information会计信息的使用者Financial accounting 财务会计Managerial accounting 管理会计Ethics-a key concept道德Generally accepted accounting printing公认会计准则Relevant Information相关Reliable Information可靠Comparable Information可比较Seting accounting principles制定会计准则Principles and assumptions of accounting会计假设和原则Revenue recognition principle收入确认Cost principle 成本Matching principle 配比 Full disclosure principle 充分揭示 Going-concern assumption持续经营Monetary unit assumption 货币单位 Business entity assumpt
2、ion会计主体Time period assumption 会计分期Forms of business entities企业形式Expanded accounting equation会计等式Financlal statements财务报表2、source documents原始凭证Prepare and analyze the trial balance试算平衡表Post journal information to ledger accounts分类帐Checks支票Bills from suppliers供货商帐单Purchase orders订单 Bank statements银行对帐单account帐户 asset accounts资产帐户general ledger总分类帐Accounts receivable应收帐款Notes receivable应收票据Prepaid accounts预付帐户Liability accounts负债帐户Accounts payable应付帐款Notes payable应付票据Accrued liabilities应计负债Unearned
3、 revenue预收收入Owners capital所有者资本Equity accounts权益帐户Ledger and chart of accounts分类帐和会计科目表debits and credits借贷double-entry accounting复式记帐An account balance余额Balance column account三栏式帐户debt to assets ratio债务与资产比率the accounting period会计期间Accrual basis权责发生制 cash basis收付实现制adjusting accounts调整帐户Prepaid (deferred) expenses 预付(递延)费用Profit margin利润率4、completing the accounting cycle会计循环Temporary and permanent accounts暂时与永久帐户recording closing entries记录结帐分录post-closing trial balance结帐后试算平衡classified balance
4、sheet分类的资产负债表normal operating cycle经营周期Current assets流动资产Long-term investments 长期投资Intangible assets无形资产Current liabilities 流动负债Long-term liabilities 长期负债current ratio流动比率inventory systems 存货系统peretual and periodic inventory永续盘存制与定期盘存制trade discounts商业折扣Seller 卖方 Invoice date 发票日期Purchaser买方Order date订单日期Credit terms 信用条款Freight terms运输条款total invoice发票总价urchase discounts购买折扣Credit terms信用条款Amount due到期金额Discount period折扣期Credit period信用期Transportation and ownership transfer运输成本与所有权转移Acid-test r
《专英复习要点》由会员夏**分享,可在线阅读,更多相关《专英复习要点》请在金锄头文库上搜索。
2021基层干部年度个人述职报告.docx
古典诗歌中的问句与意境
2022年校园足球赛安全预案范文
句子成分划分及英语中的基本句型.docx
课外活动2023总结(2篇).doc
首都博物馆观后感最新5篇汇总550字
法语音素一览表 (精选可编辑).doc
人力资源部工作总结.docx
南开大学22春《金融衍生工具入门》离线作业二及答案参考90
幼儿园卫生保健制度 (精选可编辑).docx
2023年货车租赁合同(合集篇)
“自立自强,双创有我”主题班会策划书.docx
广播电视值机员 (精选可编辑).doc
英语教师素养展示实施方案
企业管理期末考试复习资料
2021广州市规划建设咨询服务部招聘真题及答案解析络整理版.docx
商铺转租合同标准范本(七篇).doc
2019车站客服上半年工作总结.docx
2021年教学常规月学习心得篇.docx
二年级写人作文我的爷爷范文10篇整合
2022-10-16 12页
2023-12-28 7页
2023-03-25 7页
2022-08-06 6页
2023-06-19 30页
2023-12-21 5页
2023-08-16 3页
2023-11-05 13页
2023-02-10 2页
2023-12-13 5页