大学一年级下学期会计学原理-名词解释.docVIP

PAGE 名词解释 Accounting: An information and measurement system that identifies, records, and municates relevant, reliable, and parable information about an organization’s business activities.(P2) Double-entry bookkeeping: each transaction affect, and are recorded in, at least two accounts. It also means the total amount debited must equal the total amount credited for each transaction.(P32) Business entity assumption: a business is accounted for separately from other business entities, including its owner.(P7) Going-concern assumption: accounting information reflects a presumption that the business will continue operating instead of being closed or sold.(P7) Moary unit assumption: we can express transactions and events in moary, or money, units.(P7) Time period assumption: the life of pany can be divided into time periods, such as month and years, and that useful reports can be prepared for those periods.(P7) Revenue recognition principle: provides guidance on when a pany must recognize revenue. (1.Revenue is recognized when earned. 2. Proceeds from selling products and services need not be in cash. 3. revenue is measured by the cash received plus the cash value of any other items received.) (P7) Matching principle: a pany must record its expenses incurred to generate the revenue reported. (P7) Full-disclosure principle: a pany to report the details behind financial statements that would impact users’ decisions.(P7) Consistency concept: a pany use the same accounting methods period after period so that financial statements are parable across periodsthe only exception is when a change from one method to another will improver its financial statements.(P152) Conservatism constraint: the use of the less optimistic amount when more than one estimate of the amount to be received or paid exists and these estimates are about equally likely.(P153) Materiality constraint: an amount can be ignored if its effect on the financial statements is unimportant to users’ business deci