會計實用英語術語(doc 17頁)

會計實用英語術語內容簡介:
1.Accounting(會計)
The process of indentifying,recording,summarizing,and reporting economic information to dicision makers.
2.Financial accounting(財務會計)
The field of accounting that serves external decision makers,such as stockholders,suppliers,banks,and government agencies.
3.Management accounting(管理會計)
The field of accounting that serves internal decision makers,such as top executives,department heads,hosptil administrators,and people at other management levels within an or organization.
4.Annual report(年報)
A combination of financial statements,management discussion and analysis,and graphs and charts that is provided annually to investors.
5.Balance sheet (statement of financial position,statement of financial condition)(資產負債表)
A financial statement that shows the financial status of a business entity at a particular instant in time.
6.Balance sheet equation(資產負債方程式)
Assets = Liabilities + Owners' equity.
7.Assets(資產)
Economic resources that are expected to help generate future cash inflows or help reduce future cash outflows.
8.Liabilities (負債)
Economic obligations of the arganization to outsiders ,or claims against its assets by outsiders.
9.Owners’ equity （所有者權益）
The residual interest in the organization’s assets after deducting liabilities.
10.Notes payable （應付票據）
Promissory notes that are evidence of a debt and state the terms of payment.
11.Entity （實體）
An organization or a section of an organization that stands apart from other organization and individuals as a separate economis unit.
12.Transaction （交易）
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