会计英语考试秘笈.pdf

'.一．定义1.accounting会计：Accountingisaninformationsystemthatidentifiesrecordsandcommunicatesrelevantreliableandcomparableinformationaboutorganization’sbusinessactivitiesthatcanbeexpressedinmonetaryterms.会计是一个信息系统用于确认、记录和披露企业可以用货币计量的经营活动相关的、可靠的、可比的信息。2．publicaccounting公共会计：Publicaccountingisthefieldofaccountingthatprovidesavarietyofaccountingservicestoclientsforafee.公共会计是指为客户提供多种服务并收取服务费的会计领域。3.accrualbasisofaccounting权责发生制：Usingtheaccrualbasisofaccountingmeansthatrevenuesexpensesandotherchangesinassetsliabilitiesandowners’equityareaccountedforintheperiodinwhichtheeconomiceventtakesplacenotnecessarilywhenthecashinflowsandoutflowstakeplace.在权责发生制下收入、费用、资产、负债和所有者权益的变动应记录与交易发生的时期而不是相关的现金流入或流出的时期。4.assets资产：Assetsareresourceswithfuturebenefitsthatareownedorcontrolledbyacompany.资产是指企业所拥有或控制的、能够在未来给企业带来利益的资源。5.account账户：Anaccountmaybedefinedasarecordoftheincreasesdecreasesandbalanceinanindividualitemofassetliabilitiesandowners’equityrevenueorexpense.账户是指反应资产、负债、所有者权益、收入、费用的增减变动和结余情况的会计记录。6.balancesheet资产负债表：Thebalancesheetisafinancialstatementwhichshowsthefinancialpositionofabusinessentitybysummarizi