第一章名词解释(国外英文资料).docVIP

第一章名词解释(国外英文资料) The first chapter is the explanation of nouns The 1. stage: accounting refers to the enterprise continuous production and business activities are divided into a continuous, as long as the accounting period, so that accounts and prepare financial reports, provide information about the financial status, operating results and cash flow information to the users of accounting information in a timely manner. 2., continuous operation: means that in the foreseeable future, enterprises will continue to operate according to the current size and status and established goals, will not be closed down, nor will large-scale business cuts. 3., accounting elements: also called financial statements elements, is the accounting object in accordance with its economic characteristics of the specific classification done. 4 assets: the resources of an enterprise in the past transactions or events that are owned or controlled by an enterprise and are expected to bring economic benefits to the enterprise. 5. accrual basis: an accounting basis that determines whether the income and expenses are realized or incurred. 6 fair value: refers to the amount of the exchange of assets or the amount of debt paid by the parties who are familiar with the transaction in a fair exchange. 7 net realisable value: net value in the normal course of production minus the further processing costs and the projected taxes and expenses required to sell. The second chapter is the explanation of nouns 1, accounting: accounting object is the specific content of the classification of accounting items. 2. accounts: refers to according to the accounting items set, with a certain structure and format, used to classify records, accounting factors, changes and changes in the results of the carrier. 3. double entry accounting: an accounting method that records two or more more connected accounts at the same amount of money after each transaction occurs. 4., debit and credit accounting method: is to borrow, loa