西财关键术语

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1、西财关键术语（21版）第一章Accounting会计Accountingequation会计等式Assets资产Balancesheet资产负债表Bookkeeping簿记Businessentityassumption会计主体假设Commonstock普通股Corporation公司制Cost-benefitconstraint成本效益约束Costprinciple成本原则Equity权益Ethics职业道德Event事项Expandedaccountingequation扩展的会计等式Expensesrecognition配比原则Expense费用Externaltransacti

2、on外部交易Externalusers外部使用者Financialaccounting财务会计FinancialAccountingStandardsBoard（FASB）财务会计准则委员会Fulldisclosureprinciple充分披露原则Generallyacceptedaccountingprinciple（GAAP）公认会计准则Going-concernassumption持续经营假设Incomestatement利润表Internaltransactions内部交易Internalusers内部使用者InternationalAccountingStandardsBoa

3、rd（IASB）国际会计准则理事会InternationalFinancialReportingStandards（IFRS）国际财务报告准则Liabilities负债Managerialaccounting管理会计Matchingprinciple配比原则Managerialconstraint重要性原则Measurementprinciple成本原则Monetaryunitassumption货币计量假设Netincome净利润Netloss净损失Owner，Capital所有者名下的资本Ownerinvestment所有者投资Ownerwithdraws所有者提取Partners

4、hip合伙企业Proprietorship独资企业Bookkeeping簿记Return收益、回报Revenuerecognitionprinciple收入确认原则Revenues收入Sarbanes-OxleyAct《萨班斯——奥克斯利法案》SecuritiesandExchangeCommission（SEC)证券交易委员会Shareholders股东Shares股份Soleproprietorship独资企业Statementofcashflows现金流量表Statementofowner’sequity所有者权益表Stock股票Stockholders股东Timeperioda

5、ssumption会计分期假设Withdrawals提取第三章Accountingperiods会计期间Accrualbasisaccounting权责发生制会计Accruedexpenses预提费用Accruedrevenues应计收益Adjustedtrialbalance调整后的试算平衡表Adjustingentry调整分录Annualfinancialstatement年度财务报告Bookvalue账面价值Cashbasisaccounting收付实现制会计Contraaccount备抵账户Depreciation折旧Expenserecognition（ormatching）

6、principle费用配比原则Fiscalyear会计年度Interimfinancialstatement中期财务报表Naturalbusinessyear自然营业年度Plantassets厂房设备资产Prepaidexpenses待摊费用Straight-linedepreciationmethod直线折旧法Timeperiodassumption会计分期假设Unadjustedtrialbalance调整前的试算平衡表Unearnedrevenues预收账款第五章Cashdiscount现金折扣Costofgoodssold商品销货成本Creditmemorandum贷记通知单C

7、reditperiod信贷期限Creditterms信用条款Debitmemorandum借记通知单Discountperiod折扣期间EOM月末FOB离岸价格Generalandadministrationexpenses一般管理费用Grossmargin毛利Grossprofit毛利Inventory存货Listprice标价Merchandise商品Merchandiseinventory库存商品Merchandiser商业企业Multi