1、财务术语中英文对照Finan cialAccou nting(1 )会计与会计理论会计 accounting 决策人 DecisionMaker 投资人Investor 股东 Shareholder 债权人Creditor财务会计 FinancialAccounting管理会计 ManagementAccounting成本会计 CostAccounting私业会计 PrivateAccounting 公众会计 PublicAccounting 注册会计师 CPACertifiedPublicAccountant...
【双语例句】The treatment of transactions and events must now be considered separately from a budget perspective (applying the modified cash basis of budget preparation) and the financial statements perspective (applying the accrual basis of accounting). 财务交易和事项的处理今后应该从两个角度分别对待：...
Financial Accounting(Explanation Part 1) Download PDF Author: Harold Averkamp, CPA, MBA Part 1 Introduction to Financial Accounting, Double Entry and the Accrual Basis of Accounting, Accounting Principles, Financial Statements, Financial Reporting, Financial Accounting vs. "Other" Accounting ...
The treatment of transactions and events must now be considered separately from a budget perspective (applying the modified cash basis of budget preparation) and the financial statements perspective (applying the accrual basis of accounting). 财务交易和事项的处理今后应该从两个角度分别对待:预算角度(采...
制AccrualBasis.现金收付制CashBasis财务报告FinancialReport流动资产Currentassets流动负债CurrentLiabilities长期负债Long-termLiabilities投入资本ContributedCapital留存收益RetainedEarning---(2)会计循环会计循环AccountingProcedure/Cycle会计信息系统AccountinginformationSystem帐户Ledger会计科目Account会计分录Journalentry原始凭证Source...
The accrual basis accounting method produces a more correct financial picture of a business’s operations and curbs companies from manipulating income and expenses by accelerating or deferring cash movement. "For many smaller businesses, the accrual basis is much more burdensome and complicated, as ...
Related to Accrual basis:cash basis In the context of accounting, practice in whichexpensesand income are accounted for as they are earned or incurred, whether or not they have been received or paid. Antithesis ofcash basis accounting.
1. The present accounting basis of tax accounting is not accounting on the accrual basis but the compound accounting basis on accrual basis and accounting on the cash basis. 我国现行税务会计的核算基础并不是纯粹的权责发生制,而是权责发生制与收付实现制相结合的混合制核算基础。
6. The four criteria that must be met for revenue to be recognized under the accrual basis of accounting are (1) delivery has occurred or services have been rendered, (2) there is persuasive evidence of an arrangement for customer payment, (3) the price is fixed or determinable, and (...
The principles are the basis of all financial accounting technical guidance. These five principles relate to the accrual method of accounting. Revenue recognition principle– This states that revenue should be recognized when it has been earned. It dictates how much revenue should be recorded, the ...