Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计Balance sheet 资产负债表 Bookkeepking 簿记 Cash fl...
chapter1 assets:thingsownedbyabusinesswhichcarriedavalue,theycanbeconsideredaseconomicresources,providingbenefitstothebusiness. liabilities:amountowed...
CHAPTER 2Purchases in accounting means the purchase of those goods which the firm buys,and the main objective is to sell them.Sales in accounting mean...
chapter 3 accounting and accounting cyclesaccounting is the process of providing quantitative information about business entities to help users in mak...
chapter 4 accounting principlesbusiness entity assumption 1. economic events can be identified with a particular unit of accountability.2. accounting ...
chapter6accountingproceduresforassetandliabilities imprestsystem itimpliesafixedamountofcash,afloatissupplied.fromthefloat,expensesarepaid,whicharerei...
chapter 5 accounting for trading companiescredit memo (credit note)---------sales returndebit memo--------purchase returnperpetual inventory system an...
chapter14costconceptsrelatingtodecisionmaking relevantcost relevantcostsarethoseexpectedfuturecoststhatdifferamongdifferentalternatives.thedifferencei...
chapter 12 absorption costing and marginal costinginventory costing methodstwo major methods of inventory costing are absorption costing and marginal ...
估计使用年期 estimated useful life估值师 valuer估值报告 valuation report低收费经纪 discount broker低于面值 below par低于最佳卖盘价 / 低于最好沽盘价 downtick; minus tick实盘买卖价firm bid and ...