负债Liability 业主权益 Owner's Equity 收入Revenue 费用Expense 收益Income 亏损Loss 历史成本原则 Cost Principle 收入实现原则 Revenue Principle 配比原则 Matching Principle 全面披露原则 Full-disclosure (Reporting) Principle 客观性原则 Objective Principle 一致性原则 Consistent Principle 可比性原则 Comparability Prin...
income statement,指的是把一个accounting period里的revenue 和expense进行计算,看一下是loss还是profit,所谓的EBIT,earning before income tax,然后算一下tax,如果在澳洲,一般是35%×(revenue-expense),法律好像改了Balance sheet是看一下过了一个accounting period,这个firm的资产变化,一般格式是先是asset(current as...
如果我们先收到了cash,但是还没有提供服务,那么就可以用unearned revenue记录(liability);如果我们先花了cash,但是还没有成为expense,比如prepaid asset房租之类的;如果先发生了expense但是还没有花钱,就需要先用liability来平衡;如果有了revenue但是还没有收到cash,就需要一个receivable来作为asset平衡。 截屏2022-08-05...
资产Asset 负债Liability 业主权益 Owner's Equity 收入Revenue 费用Expense 收益Income 亏损Loss 历史成本原则 Cost Principle 收入实现原则 Revenue Principle 配比原则 Matching Principle 全面披露原则 Full-disclosure (Reporting) Principle 客观性原则 Objective Principle 一致性原则 Consistent Principle 可比性原则 Compara...
(GAAP), income statement, institutional context, inventory, investing activities, net income, operating activities, operating expenses, product development expense, property and equipment, receivables, recognition, retained earnings, revenues, sales and marketing expense, sales revenue, Securities and ...
Prepaid Expense (预付费用) Present Value(现值) Prime Operating Cost(主营业务成本) Prime Operating Revenue(主营业务收入) Profit / (Loss) on Assets Pending for Disposal(待处理财产损溢) Profit(利润) Property Check(财产清查) Propriety Technology and Patent(专利技术权) Provision for Decline in Value...
(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收入 Revenue费用 Expense收益 Income亏损 Loss历史成本原则 Cost Principle收入实现原则 Revenue Principle配比原则 Matching Principle全面披露原则 Full-disclosure (Reporting) Principle客观性原则 Objective ...
资产Asset 负债Liability 业主权益 Owner's Equity 收入Revenue 费用Expense 收益Income 亏损Loss 历史成本原则 Cost Principle 收入实现原则 Revenue Principle 配比原则 Matching Principle 全面披露原则 Full-disclosure (Reporting) Principle 客观性原则 Objective Principle ...
Credits increase asset and expense accounts, and decrease liability, equity, and revenue accounts. Select the account below that normally has a credit balance. Owner, Withdrawals. Cash. Sales Salaries Expense. Wages Payable. A double-entry accounting system is an accounting system: ...
Prepaid Expense (预付费用) Present Value(现值) Prime Operating Cost(主营业务成本) Prime Operating Revenue(主营业务收入) Profit / (Loss) on Assets Pending for Disposal(待处理财产损溢) Profit(利润) Property Check(财产清查) Propriety Technology and Patent(专利技术权) Provision for Decline in Value...