会计accounting案例.docVIP

会计 accounting决策人 Decision Maker [??] 投资人 Investor股东 Shareholder债权人 Creditor财务会计 Financial Accounting管理会计 Management Accounting成本会计 Cost Accounting私业会计 Private Accounting公众会计 Public Accounting注册会计师 CPA Certified Public Accountant国际会计准则委员会 IASC美国注册会计师协会 AICPA财务会计准则委员会 FASB管理会计协会 IMA美国会计学会 AAA税务稽核署 IRS独资企业 Proprietorship?[pr?pra??t?,??p]合伙人企业 Partnership公司 Corporation[,k?rp?re??n]会计目标 Accounting Objectives会计假设 Accounting Assumptions[?s?mp??n会计要素 Accounting Elements[elim?nts]会计原则 Accounting Principles?[pr?ns?plz]会计实务过程 Accounting Procedures[pr?sid??]财务报表 Financial Statements财务分析Financial Analysis会计主体假设 Separate-entity Assumption ?[s?pret [?nt?ti] 实体accounting entity 会计主体,会计个体,会计单位 货币计量假设 Unit-of-measure Assumption[jun?t] ?[m???]持续经营假设 Continuity(Going-concern) Assumption会计分期假设 Time-period Assumption资产 Asset[??sets]负债 Liability [la??b?l?ti]业主权益 Owners Equity [?kw?ti]收入 Revenue [r?v?nu]费用 Expense收益 Income亏损 Loss历史成本原则 Cost Principle收入实现原则 Revenue Principle配比原则 Matching Principle全面披露原则 Full-disclosure (Reporting) Principle[d?sklo??]客观性原则 Objective Principle一致性原则 Consistent Principle可比性原则 Comparability Principle[?k?mp?r?b?l?t?] 重大性原则 Materiality Principle?[m??t?r??l?t?]稳健性原则 Conservatism Principle[k?n?s?:rv?t?z?m] 权责发生制 Accrual Basis[??kru?l] 现金收付制 Cash Basis财务报告 Financial Report流动资产 Current assets流动负债 Current Liabilities长期负债 Long-term Liabilities投入资本 Contributed Capital留存收益 Retained Earning会计循环 Accounting Procedure/Cycle会计信息系统 Accounting information System帐户 Ledger会计科目 Account会计分录 Journal entry原始凭证 Source Document日记帐 Journal总分类帐 General Ledger明细分类帐 Subsidiary Ledger试算平衡 Trial Balance[?tra??l] 现金收款日记帐 Cash receipt journal现金付款日记帐 Cash disbursements journal销售日记帐 Sales Journal购货日记帐 Purchase Journal普通日记帐 General Journal工作底稿 Worksheet调整分录 Adjusting entries结帐 Closing entries [??pro?t?] 资产负债表法 Balance sheet approach账龄分析法 Aging analysis method直接冲销法 Direct write-off method带息票据 Interest bearing note不带息票据 Non-interest b