Accounting Terms 常用会计词汇 Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测 Certificate in Internal Auditing 内部审计证书 Certificate in Management ...
会计常用词汇Accounting terms expressions初级会计 初级会计 会计术语名称 英文名称 对账 (checking) 对应账户 (corresponding accounts) 定期清查 (Periodic checking method) 定期盘存制 (periodic inventory system) 订本式账簿 (bound book) 调整账户 (adjustment accounts) 调整分录 (adjusting journal entry) 单式记账...
Debit和credit的区别为：指代不同、用法不同、侧重点不同。一、指代不同 1、Debit：借方。2、credit：赊欠。二、用法不同 1、Debit：表示资产的增加和负债及所有者权益的减少，负债及所有者权益的减少记在其有关账户的借方。2、credit：credit用作名词的基本意思是指先买东西后付账，即“赊购，赊欠”...
百度试题 题目The technical accounting terms for these items comprising net income are revenue and .相关知识点: 试题来源: 解析 expenses 反馈 收藏
1、Acco untin gTerms常用会计词汇Acco untin gsystem会计系统America nAccou nti ngAssociatio n美国会计协会America nln stituteofCPAs美国注册会计师协会Audit 审计Balancesheet资产负债表Bookkeepk ing簿记Cashflowprospects 现金流量预测Certificatei nln ternalAuditi ng内部审计证书Certificate inMan ageme ntAcco un...
“accounting concept ”表示“会计概念”的意思。会计概念包括资产、负债、所有者权益、收入、费用。具体解释如下：1、资产 资产是指由企业过去的交易或事项形成的、由企业拥有或者控制的、预期会给企业带来经济利益的资源。不能带来经济利益的资源不能作为资产，是企业的权利。资产按照流动性可以划分为流动...
Positive cash flow 正现金流量 Retained earning 留存利润 Revenue 收入 Sole proprietorship 独资企业 Solvency 清偿能力 Stable-dollar assumption 稳定货币假设 Stockholders 股东 Stockholders' equity 股东权益 Window dressing 门面粉饰 Account 帐 Financial Terms(4)财务术语 (汉英对照) 股东权益 equity interest 股东...
However, when considering expenses for thedouble-entry bookkeepingsystem, expenses are just one of the five-main groups where all your financial transactions are recorded. The other four categories are revenue,owner’s equity, assets, andliabilities. Expenses in the double-entrybookkeepingsystem are...
Even though the company won’t pay the bill until August, accrual accounting calls for the company to record the transaction in July, debiting utility expenses. The company records a credit to accounts payable. When the invoice is paid, the credit is cleared. ...
Related Terms Accounts Receivable Aging: Definition, Calculation, and Benefits Accounts receivable aging is a report categorizing a company's accounts receivable according to the length of time an invoice has been outstanding. Learn how it's used. ...