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精品文档就在这里-------------各类专业好文档，值得你下载，教育，管理，论文，制度，方案手册，应有尽有----------------------------------------------------------------------------------------------------------------------------------------------------------Chapter1Accounting会计Accountingequation会计等式Assets资产Auditors审计师Balancesheet资产负债表Bookkeeping记账Businessentityassumption会计主体原则Commonstock普通股Corporation公司Costprinciple成本原则Equity权益Ethics伦理Events事项Expandedaccountingequation扩展的会计等式Expenses费用Externaltransactions外部交易Externalusers外部信息使用者Financialaccounting财务会计FASB美国财务会计准则委员会Fulldisclosureprinciple充分披露原则GAAP公认会计原则Going-concernassumption持续经营原则Incomestatement损益表Internaltransactions内部交易Internalusers内部信息使用者IASB国际会计准则理事会Liabilities负债Managerialaccounting管理会计Matchingprinciple配比原则Monetaryunitassumption货币单位原则Netincome净收益Netloss净损失Owner,Capital所有者名下的资本Ownerinvestment所有者投资Ownerwithdrawals所有者提取Partnership合伙企业Proprietorship独资企业Recordkeeping记账Revenuerecognitionprinciple收入确认原则Revenues收入Sarbanes–OxleyAct《萨班斯—奥克斯利法案》---------------------------------------------------------精品文档---------------------------------------------------------------------精品文档就在这里-------------各类专业好文档，值得你下载，教育，管理，论文，制度，方案手册，应有尽有----------------------------------------------------------------------------------------------------------------------------------------------------------SEC证劵交易委员会Shareholders股东Shares股份Soleproprietorship个人独资企业Statementofcashflows现金流量表Statementofowner’sequity所有者权益表Stock股票Stockholders股东Timeperiodassumption会计分期原则Withdrawals提取Chapter2Account账户Accountbalance账户余额Balancecolumnaccount三栏式账户Chartofaccounts会计科目表Compoundjournalentry复合日记账分录Credit贷方Creditors债权人Debit借方Debtors债务人Double-entryaccounting复式记账法Generaljournal普通日记账Generalledger总分类账Journal日记账Journalizing登记日记账Ledger分类账Posting过账(PR)column过账索引栏Sourcedocuments原始凭证T-accountT型账户Trialbalance试算平衡表Unearnedrevenue预收收入Chapter3Accountingperiod会计期间Accrualbasisaccounting权责发生制会计Accruedexpenses应计费用Accruedrevenues应计收入Adjustedtrialbalance调整后试算平衡表Adjustingentry调整分录Annualfinancialstatements年度财务报表Bookvalue账面价值Cashbasisaccounting收付实现制会计---------------------------------------------------------精品文档---------------------------------------------------------------------精品文档就在这里-------------各类专业好文档，值得你下载，教育，管理，论文，制度，方案手册，应有尽有----------------------------------------------------------------------------------------------------------------------------------------------------------Contraaccount备抵账户Depreciation折旧Fiscalyear会计年度Interimfinancialstatements中期财务报表Matchingprinciple配比原则Naturalbusinessyear自然营业年度Plantassets固定资产Prepaidexpenses预付费用Straight-linedepreciationmethod直线折旧法Timeperiodassumption会计分期原则Unadjustedtrialbalance调整前的试算平衡表Unearnedrevenues预收收入Chapter4Accountingcycle会计循环Classifiedbalancesheet分类资产负债表Closingentries结账分录Closingprocess结账过程Currentassets流动资产Currentliabilities流动...