第1页共17页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共17页1.Accounting(会计)Theprocessofindentifying,recording,summarizing,andreportingeconomicinformationtodicisionmakers.2.Financialaccounting(财务会计)Thefieldofaccountingthatservesexternaldecisionmakers,suchasstockholders,suppliers,banks,andgovernmentagencies.3.Managementaccounting(管理会计)Thefieldofaccountingthatservesinternaldecisionmakers,suchastopexecutives,departmentheads,hosptiladministrators,andpeopleatothermanagementlevelswithinanororganization.4.Annualreport(年报)Acombinationoffinancialstatements,managementdiscussionandanalysis,andgraphsandchartsthatisprovidedannuallytoinvestors.5.Balancesheet(statementoffinancialposition,statementoffinancialcondition)(资产负债表)Afinancialstatementthatshowsthefinancialstatusofabusinessentityataparticularinstantintime.6.Balancesheetequation(资产负债方程式)Assets=Liabilities+Owners'equity.7.Assets(资产)Economicresourcesthatareexpectedtohelpgeneratefuturecashinflowsorhelpreducefuturecashoutflows.8.Liabilities(负债)Economicobligationsofthearganizationtooutsiders,orclaimsagainstitsassetsbyoutsiders.9.Owners’equity（所有者权益）Theresidualinterestintheorganization’sassetsafterdeductingliabilities.10.Notespayable（应付票据）Promissorynotesthatareevidenceofadebtandstatethetermsofpayment.11.Entity（实体）Anorganizationorasectionofanorganizationthatstandsapartfromother第2页共17页第1页共17页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第2页共17页organizationandindividualsasaseparateeconomisunit.12.Transaction（交易）Anyeventthatbothaffectsthefinancialpositionofanentityandbereliablyrecordedinmoneyterms.13.Inventory（存货）Goodsheldbyacompanyforthepurposeofsaletocustomers.14.Account（帐户）Asummaryrecordofthechangesinaparticularassets,liability,oroweners’equity.15.Openaccount（贸易账户，来往帐目）Buyingorsellingoncredit,usuallybyjustan“authorizedsignature”ofthebuyer.16.Accountpayable（应付帐款）Aliabilitythatresultsfromapurchaseofgoodsorservicesonopenaccount.17.Creditor(债权人)Apersonorantitytowhommoneyisowed.18.Debtor(债务人)Apersonorentitythatowesmoneytoanother.19.Soleproprietorship(个体经营、独资经营)Aseparateorganizationwithasingleowner.20.Partnership(合伙)Aformoforganizationthatjoinstwoormoreindividualstogetherasco-owners2.21.Corporation(公司)Abusinessorganizationthatiscreatedbyindividualstatelaws.22.Limitedliability(有限责任)Afeatureofthecorporateformoforganizationwherebycorporatecreditorsordinarilyhaveclaimsagainstthecorporateassetsonly.Theowners’assetsarenotsubjecttothecreditors’grasp.23.Publiclyowned(公有)第3页共17页第2页共17页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第3页共17页Acorporationinwhichsharesintheownershiparesoldtothepublic.24.Privatelyowned(私有)Acorporationownedbyafamily,asmallgroupofshareholders,orasingleindividual,inwhichsharesofownershiparenotpubliclysold.25.Stockholders’equity(shareholders’equity)（股东权益）Owners’equityofacorporation.Theexcessofassetsoverliabilitiesofacorporation.26.Paid-incapital（实际投入资本）Thetotalcapitalinvestmentinacorporationbyitsownersbothatandsubsequenttotheinceptionofbusiness.27.Parvalue（票面值）Thenominaldollaramountprintedonstockcertificates.28.Commonstock(capitalstock)（普通股）Stockrepresentingtheclassofownershavinga“residual”ownershipofacorporation.29.Audit...
