对外经济贸易大学会计考研专业课 名词解释.doc

Chapter 1 Accounting Bookkeeping p26 The clerical dimension of accounting that includes recording the routine transactions and day-to-day record keeping of an enterprise Integrity p17 The qualities complete, unbroken, unimpaired, sound, honest, and sincere Generally accepted accounting principles p18 Principles that provide the framework for determining what information is to be include in financial statements and how that information is to be presented General-purpose information p13 Information that is intended to meet the needs of multiple users that have an interest in the financial activities of an enterprise rather than being tailored to the specific information needs of one user Financial statement declaration of what is to be true an enterprise Interim financial statement p12 Financial statements prepared for periods of time shorter than one year Financial reporting p13 Financial reporting is broader than financial statements. Stated another way, financial statements are a subset are of the total information encompassed by financial reporting Balance sheet p42 The financial statement showing the financial statement of an enterprise by summarizing its assets, liabilities, and owners equity at a point in time also called the statement of financial position Income statement p42 financial statement summarizing the results of operations of a by its revenue and related for a particular accounting period. the net income or net loss. Statement of cash flows p12 An activity statement that shows the details of the company’s activities involving cash during a period of time Cash flow prospects p9 The likelihood that an enterprise will be able to provide an investor with both a return on the investors investment and the return of that investment Accounting system p6 The personnel, procedures, devices and records used by an organization to develop accounting information and communicate that information to decision makers External users p8 Individual and other e