accompanying document 附件 account 账户、科目 account payable 应付账款 account title / accounting item 会计科目 accounting document/ accounting voucument 会计凭证 accounting element 会计要素 accounting entity 会计主体 accounting entries 会计分录 accounting equation / accounting identity 会计恒等式 accounting function 会计职能 accounting postulate 会计假设 accounting principle 会计原则 accounting report /accounting statement 会计报表 accounting standard 会计准则 accounting time period concept 会计分期 accounts receivable / receivables 应收账款 accrual- basis accounting 权责发生制原则 accumulated depreciation 累计折旧 amortization expense /expense not allocated 待摊费用 annual statement 年报 Arthur Andersen Worldwide 安达信全球 assets 资产 balance 余额 balance sheet 资产负债表 begainning balance/ opening balance 期初余额 capital 资本 capital expenditure 资本性支出 capital share 股本 capital surplus 资本公积 cash 现金 cash in bank 银行存款 cash journal 现金日记账 cash on hand 现金 cash system(basis)of accounting /cash-basis princi 收付实现制 certified practicing accountant 注册会计师 comparability principle 可比性原则 compound journal entry 复合分录 conservatism (保守) principle/the prudence (稳健) prin 谨慎性原则 consistency principle 一贯性原则 contingent assets 或有资产 contingent liabilities cost accounting credit balance credit side current investment debit balance debit side deferred assets deferred liabilities Deloitte Touche Tohmatsu depreciable life depreciation expense depreciation rate descriptions double entry double-entry book-keeping employee benefits payable ending balance Ernst & Young International estimateld scrap value exchange gain 汇兑收益 exchange loss 汇兑损失 expenses/charges 费用 factory overhead /manufacturing expense 制造费用 financial accounting 财务会计 financial expense 财务费用 fiscal year/ accounting periods 会计年度 fixed assets 固定资产 floating assets / current assets 流动资产 floating liabilities / current liability 流动负债 general ledger 总分类账 going-concern basis 持续经营 goodwill 商誉 historical cost 历史成本 historical cost principle 历史成本原则: income statement /profit and loss statement 利润表 损益表 income tax 所得税 intangible assets 无形资产 international accounting 国际会计 KPMG International 毕马威国际 liabilities 负债 liability dividend / dividend payable 应付股利 long-term investment 长期投资 long-term liabilities 长期负债 management accounting 管理会计 management expense 管理费用 matching principle 配比原则 materiality principle 重要性原则 monthly statement 月报 negative goodwill 负商誉 net assets 净资产 net cost 净成本 net income 净收益 net income apportionment 利润分配 net proceeds 净收入 net profit 净利润 non-operating gain 营业外收入 non-operating loss 营业外支出 notes payable 应付票据 notes receivable/ receivables 应收票据 objectivity (reliability) principle 客观性原则 obligee/ creditor 债权人 Obligor/ invester 债务人 operating expense 营业费用 operating revenue 营业收入 owner’s equity 所有者权益 period expense 期间费用 perpetual inventory system 永续盘存制 personal property 动产 physical inventory system 实地盘存制 posting document 记账凭证 prepayments / payment in advance 预付款项 Price Water House Coopers 普华永道 product cost / output cost 生产成本 product / finished goods 产成品 profit 利润 profit after tax 税后利润 profit before tax 税前利润 purchase 购货 purchase return and allowances 购货退回与折让 quarterly statement 季报 raw materials 原材料 real estate 不动产 relevance principle 相关性原则 reserve for bad debts / bad debts expense /provisi 坏帐准备 residual(salvage)value 折余价值(残值) retains earning 留存收益 revenue expenditure 收益性支出 revenues 收入 sales allowances 销货折让 sales discount 销货折扣 sales invoice 销货发票 sales on account 赊销 sales return 销售退回 sales revenue 销售收入 selling cost 销售成本 selling expense 销售费用 simple ournal entry 简单分录 source document 原始凭证 stable-monetary concept 货币计量 starting-load cost / organization costs statement of cash flow/ cash flow statement stock on hand / inventory stub subsidiary accounts subsidiary ledger
外教帮你写转学分课程描述(适用美国、加拿大、澳大利亚大学) σ σ 6,6,3,8, 8,3,3,O
我今年通过的。我有报中财社的考前冲刺班以及看网上其他学校2020年网搜的精讲班视频。考试前一个月通读完一遍教材。纸质笔记主要是读书过程中整理一些有难以理解的知识点,公式。最后一个月,电子档笔记主要是根据中财社的PDF整理重要知识点和错题知识点反复记忆。
在备考初级会计的时候,记笔记最基本的作用就是加深对初级会计课程、教材以及辅导书内容的理解与记忆,考生通过记笔记,把老师课程中所讲的或者是自己不太明白,需要记下来反复去研读的内容进行再一次的学习记忆,从而提升学习效果。
诚信承诺书考试会有模板给你直接签字的不用自己写直接签字就行诚信考试望采纳点赞。
294 浏览 2 回答
314 浏览 6 回答
117 浏览 6 回答
252 浏览 6 回答
328 浏览 7 回答
252 浏览 2 回答
232 浏览 6 回答
97 浏览 2 回答
342 浏览 4 回答
216 浏览 5 回答
267 浏览
291 浏览
343 浏览
290 浏览
127 浏览