初级会计专业牡英语提纲1.docVIP

初级会计专业英语提纲 Ⅰ. Choices (选择及判断资料) P5 会计六要素 Assets are the economic resources that are owned or con trolled by a business and can be expressed in monetary units. 资产指由企业拥有或控制并能用货币计量的经济资源。 Liabilities are the obligations or debts that a business must pay in money or services at some time in the future. 负责指将来需用货币或服务偿还的债务或履行的义务。 Owner’s equity represents the owner’s interest in or claim upon a business net assets which is the difference between the amount of assets and the amount of liabilities. 业主权益代表业主对企业净资产的权益或要求权，净资产是指企业的资产总额减负债总额后的余额。 Revenues are the economic resources flowing into a business as a result of operational activities (such as providing goods or services to other economic entities). 收入指由于经营活动（例如，向其他经济实体销售产品或提供服务）而流入企业的经济资源。 Expenses are the outflow of a business’s economic resources resulting from the operational activities (such as purchasing goods or receiving services from other economic entities). 费用指由于经营活动（例如，采购或接受其他经济实体的商品或服务）而流出企业的经济资源。 Net Earnings (or Net Loss) is the result of matching revenues with expenses. 净收益（或净损失）为收入与费用配比的结果。 A business transaction is an economic activity that can change the value of assets, liabilities, and owner’s equity and requires recording. 交易是指那些能改变企业资产、负债、业主权益的价值并要求记录的经济业务。P8 A ledger account is simply a record of changes (increase and decrease) and balances in the value of a specific accounting item. 分类账户不过是特定会计项目价值的变动（增加与减少）和结余的记录。P11 P13 借贷规则(运用) 例:正常余额通常在哪一方? 应在增加方(increase) P14 科目性质 哪个是资产负责: 应计收入-Accrued Revenue 预收收入- Precollected Revenue A journal is a chronological (arranged in order of time) record of business transactions. 日记账是对交易的序时（即按时间的顺序）记录。P16 P20基本财务报表包括资产负债表、收益表、现金流量表。 Balance sheet is a statement of reporting the financial position of a business on a specific point of time. 资产负债表是用于报告企业某一时日的财务状况的报表。 Income Statement is a statement reporting profitability or the operating result of a business for an accounting period. 收益表是用来报告企业一定会计期间的盈利情况或经营成果的报表。 Statement o