会计学原理英文名词解释.docxVIP

精品文档 精品文档 PAGE PAGE #欢迎。下载 《会计学原理》名词解释 Accounting : is an information and measurement system that identifies records and communicates relevant reliable and comparable information about an organization s business activities.(P2) Managerial accounting : is the area of accounting that serves the decision-marking needs of internal users.(P4) Events : refer to happenings that affect an entity s accounting equation and can be reliably measured.(P11) External user : of accounting information are not directly involved in running the organization.(P3) Internal user: of accounting information are those directly efficiency and effectiveness of an organization.(P4) Ethics : are beliefs that distinguish right from wrong. They are accepted standards of good and bad behavior.(P5) Cost principle : meansthat accounting information is based on actual cost.(P7) Revenue recognition principle : provides guidance on when a company must recognize revenue.(P7) Matching principle : prescribes that a companymust records its expenses incurred to generate the revenue reported.(P7) Going-concerning assumption : means that accounting information reflects a presumption that the business will continue operating instead of being closed or sold.(P7) Audit : through review of an organization s accounting records and accounting reports and return make by the analysis. Net income : amount a business earns after paying all expenses and costs associated with its sales and revenues.(P15) Income statement : describes a companys revenues and expenses along with the resulting net income or loss over a period time due to earnings activities.(P14) Statement of owner s equity : explains changes in equity from net income (or loss) and from any owner investments and withdrawals over a period of time.(P14) Balance sheet : describes a companys financial position (types and amounts of assets liabilities and equity) at a point in time.(P15) Statement of cash flows : identifies cash inflows (receipts) and cash ou