CGFT會(huì)計(jì)學(xué)中的關(guān)鍵術(shù)語有哪些？

CGFT會(huì)計(jì)學(xué)中的關(guān)鍵術(shù)語有哪些？會(huì)計(jì)學(xué)中的關(guān)鍵術(shù)語是學(xué)習(xí)課程的一部分重點(diǎn)的內(nèi)容，掌握了重點(diǎn)的屬于，在進(jìn)行操作的時(shí)候才能夠更好的去運(yùn)用。

Accounting會(huì)計(jì)

Accounting equation 會(huì)計(jì)等式

Liabilities負(fù)債

Assets資產(chǎn)

Managerial accounting 管理會(huì)計(jì)

Balance sheet資產(chǎn)負(fù)債表

Matching principle配比原則

Bookkeeping 簿記

Materiality constraint 實(shí)質(zhì)性約束

Business entity assumption 會(huì)計(jì)主體假設(shè)

Measurement principle 計(jì)量原則

Common stock 普通股

Monetary unit assumption 貨幣計(jì)量假設(shè)

Corporation公司

Net income凈利潤

Cost-benefit constraints成本一收益約束

Netloss凈損失

Cost principle成本原則

Owner,Capital所有者名下的資本

Equity權(quán)益

Owner investment所有者投資

Ethics職業(yè)道德

Owner withdrawals 所有者提取

Events事項(xiàng)

Partnership合伙企業(yè)

Expanded accounting equation 擴(kuò)展的會(huì)計(jì)等式

Proprietorship獨(dú)資企業(yè)

Recordkeeping 簿記

Expense recognition principle 支出確認(rèn)原則

Return收益

Revenue recognition principle 收入確認(rèn)原則

Expenses費(fèi)用

External transactions 外部交易

Revenues收入

External users 外部使用者

Sarbanes-Oxley Act 《薩班斯一奧克斯利法案》

Financial accounting 財(cái)務(wù)會(huì)計(jì)

Securities and Exchange Commission (SEC)

證券交易委員會(huì)

Financial Accounting Standards Board (FASB) 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)

Shareholders 股東

Full disclosure principle 充分披露原則

Shares 股份

Generally Accepted Accounting Principles (GAAP)公認(rèn)會(huì)計(jì)原則

Sole proprictorship 獨(dú)資企業(yè)

Statement of cash flows 現(xiàn)金流量表

Going-concern assumption 持續(xù)經(jīng)營假設(shè)

Statement of owner's equity 所有者權(quán)益表

Income statement 利潤表

Stock 股票

Internal transactions內(nèi)部交易

Stockholders 股東

Internal users內(nèi)部使用者

Time period assumption 會(huì)計(jì)分期假設(shè)

International Accounting Standards Board(1ASB)國際會(huì)計(jì)準(zhǔn)則理事金

Withdrawals 提取