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AccountingFundamentals01

理解会计的定义和角色是学习会计专业的基础。总结词会计是一种经济管理活动，旨在通过记录、核算和监督企业的经济业务，为企业内外部利益相关者提供有用的财务信息。会计在企业管理、决策和外部监管中发挥着重要作用。详细描述AccountingDefinitionandRole

总结词会计要素和原则是构建财务报表的基础。详细描述会计要素包括资产、负债、所有者权益、收入和费用。这些要素在财务报表中反映了企业的财务状况、经营成果和现金流量。会计原则包括可靠性、相关性、可理解性、可比性、实质重于形式、重要性、谨慎性和及时性等，是指导会计实务的重要准则。AccountingElementsandPrinciples

VS会计主体和财务报表是企业财务报告的核心。详细描述会计主体是指企业或组织，是会计工作的对象。财务报表包括资产负债表、利润表、现金流量表和所有者权益变动表等，用于反映企业的财务状况、经营成果和现金流量。这些报表为企业内部管理决策和外部投资者提供了重要的信息来源。总结词Accountingsubjectsandstatements

financialaccounting02

Accountingforfixedassetsincludesrecordingthepurchase,depreciation,anddisposalofassetsthatareexpectedtohaveusefullivesofmorethanoneyear.Currentassetsincludecash,accountsreceivable,inventory,andprepaidexpenses.Theyareassetsthatareexpectedtobeconvertedintocashorusedupwithinoneyear.FixedAssetsCurrentAssetsaccountingforassets

LiabilitiesLiabilitiesareobligationsthatacompanymustfulfillinthefuture.Theyincludeshort-termandlong-termliabilities.BorrowingandInterestExpenseAccountingforborrowingandinterestexpenseinvolvesrecordingtheborrowingoffundsandtheinterestassociatedwiththosefunds.Liabilityaccounting

ContributedCapitalContributedcapitalistheinitialinvestmentofshareholdersinthecompany.Itincludescommonstock,preferredstock,andadditionalpaid-incapital.RetainedEarningsRetainedearningsrepresentthecumulativenetincomeorlossofthecompanyafterdividendshavebeenpaidtoshareholders.Accountingforownersequity

RevenueRecognitionRevenuerecognitionistheprocessofrecordingrevenuewhenitisearnedratherthanwhenitisreceived.要点一要点二CostofGoodsSoldThecostofgoodssoldisthecostoftheitemsthatacompanysellsduringaperiod.Itissubtractedfromrevenuetodetermineg