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1、精品文檔1.應(yīng)收賬款A(yù)ccountsreceivable:istherevenuethathasbeenearnedbutnotyetcollected.2.復(fù)式記賬doubleentryaccounting:double-entryaccountingisasystemforrecordingtransactionsbasedonrecordingincreasesanddecreasesinaccountssothatdebitsalwaysequalcredits.3.重要性materiality:materialityreferstothemagnitudeofanomission
2、ormisstatementofaccountinginformationthat,consideringthecircumstances,makesitlikelythatthejudgmentofareasonablepersonrelyingontheinformationwouldhaveinfluencedbytheomissionormisstatement.4.永續(xù)盤存制perpetualinventorysystem:isasystemofaccountingformerchandisethatprovidesacontinuousrecordshowingthequant
3、ityandcostofallgoodsonhand.5.預(yù)收賬款unearnedrevenue:somebusinessescollectcashfromcustomersbeforeearningtherevenue,thiscreatesaliabilitycalledunearnedrevenue.6.財務(wù)報表financialstatement:Fourrelatedaccountingreportsthatsummarizethecurrentfinancialpositionofanentityandtheresultsofitsoperationsfortheprecedi
4、ngyear(orothertimeperiod)7.歷史成本historicalcost:thehistoricalcostofanassetistheexchangepriceinthetransactioninwhichtheassetwasacquired.8.折舊depreciation:depreciationisthesystematicallocationofthedepreciableamountofanassetoveritsusefullife.9.應(yīng)付債務(wù)accruedliabilities:theliabilitiestopayanexpensewhichhasa
5、ccruedduringtheperiod.alsocalledaccruedexpenses.10.收入income:incomeisdefinedasincreasesineconomicbenefitsduringthereportingperiod,intheformofinflowsorenhancementsofassets,ordecreasesofliabilitiesthatresultinincreasesinequity,otherthatthoserelatingtocontributionsfromequityparticipants.Incomeencompas
6、sesbothrevenueandgains.11.資產(chǎn)asset:anassetisaresourcecontrolledbytheenterpriseasaresultofpasteventsandfromwhichfutureeconomicbenefitsareexpectedtoflowtotheenterpriae.12.應(yīng)付賬款accountpayable:isanunwrittenpromisetopayasupplierformerchandiseorpropertypurchasedoncreditorforservicerendered.13.先進先出法FIFO:am
7、ethodofcomputingthecostofinventoryandthecostofgoodssoldbasedontheassumptionthatthefirstmerchandisesold,andthattheendinginventoryconsistsofthemostrecentlyacquiredgoods.14.商譽goodwill:thepresentvalueofexpectedfuture
