2、B 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS独资企业 Proprietorship 合伙人企业Partnership 公司 Corporation会计目标 AccountingObjectives 会计假设 AccountingAssumptions 会计要素 AccountingElements 会计原则 AccountingPrinciples 会计实务过程 AccountingProcedures 财务报表 FinancialStatements 财务分析 FinancialAnalysis ...
双倍余额递减法 Double-declining balance method (DDB) 年数总和法 Sum-of-the-years-digits method (SYD) 以旧换新 Trade in 经营租赁 Operating lease 融资租赁 Capital lease 廉价购买权 Bargain purchase option (BPO) 资产负债表外筹资 Off-balance-sheet financing 最低租赁付款额 Minimum lease payments Par...
1.the system or occupation of setting up, maintaining, and auditing the books of a firm and of analyzing its financial status and operating results. 2.a detailed report of the financial state or transactions of a person, company, etc. ...
Accounting Principles会计实务过程 Accounting Procedures财务报表 Financial Statements财务分析Financial Analysis会计主体假设 Separate-entity Assumption货币计量假设 Unit-of-measure Assumption持续经营假设 Continuity(Going-concern) Assumption会计分期假设 Time-period Assumption资产 Asset负债 Liability业主权益 Owner's Equity...
Although the accounting cycle is like the heartbeat of monitoring your business's financial health, there are drawbacks worth noting. The accounting cycle is sensitive and time-consuming. Accounting is a specialized skill, and while accounting principles can be simple to understand, it takes...
Therefore, under the cash basis of accounting, if a corporation makes salary payments of January, 3 months later in April, it will be considered as expenses in the month of April, since that is when the cash was paid. Also, if the same company pays advance salary for the month of May...
intermediate-accounting 练习题 (2)_原创文档.pdf,COMPREHENSIVE EXAMINATION B PART 2 (Chapters 7 –9) Problem B-I — Multiple Choice — Cash and Receivables. Choose the best answer for each of the following questions and enter the identifying letter in the
Cash basis is the simpler of the two accounting methods, and can give business managers a good view into cash flow, but it does not comply withU.S.Generally Accepted Accounting Principles (GAAP), a stipulation typically required by third-party investors and lenders. ...
会计原则 Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Statements 财务分析Financial Analysis 会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity(Going-concern) Assumption
a number ofaccounting conventionsbeing followed to ensure that companies report their financials as accurately as possible. One of these principles, conservatism, requires accountants to show caution, opting for solutions that reflect least favorably on a company’sbottom linein situations of uncertainty...