会计英语整理ppt课件.ppt

double-ountingcycle/ountingequationassetliabilityowners’e(loss)entry复式簿记会计循环财务报表会计恒等式资产负债所有者权益收入费用股利留存收益净利润/净损失分录RecordingPhaseRelevantGlossary蔷匙扎华浊寞拭视灯捍仰园引唉袭岸雀肢岸漱紊蛙势冀勘擅痴泪励跳盏拣会计英语整理会计英语整理business/sourcedocumentdebitcreditjournalspecial(general)ountledgergeneral(subsidiary)ountingperiod业务凭证/原始凭证借(方)贷(方)日记账特种(普通)日记账电算化会计系统账户表分类账总(明细)分类账过账试算平衡表资产负债表收益/利润表会计期,会计年度RelevantGlossary(2)ountsStep2JournalizingtransactionsSpecialjournalGeneraljournalGeneralledger(ount)ruedexpensenominal(temporary)accountreal(permanent)accountcloseproprietorshippartnershippost-closingtrialbalance财务状况调整分录预付费用折旧费用累计折旧预收收入应计费用虚账户(临时账户)实账户(永久账户)结账所有权,独资合伙结账后试算表1-ounttitlesintheledgerwiththeirrespectivedebitandcreditbalancesWhyweneedatrialbalance?:(continued)拭烂靡也何盯墓独刷酱鼓储巢挑蠕班吨暂渔剥寨述幸潭圈曰童潞号患妖普会计英语整理会计英语整理Fourtypesofadjustingentries:Apportioningrecordedcosts(prepaidexpense,depreciationexpense);Apportioningrecordedrevenue(unearnedrevenue);Accruingunrecordedexpense(accruedexpense);Accruingunrecordedrevenue(accruedrevenue).:historicalcost历史成本原则revenuerealization收入实现原则matching配比原则consistency一致性原则fulldisclosure充分披露原则objectivity客观性原则GAAPmustbefollowedbypubliclyownedcorporations: