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AccountingTerms常用会计词汇
2023-11-24Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计Balance sheet 资产负债表 Bookkeepking 簿记 Cash fl...
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FECT中级考试笔记--会计(1)
2023-11-24chapter1 assets:thingsownedbyabusinesswhichcarriedavalue,theycanbeconsideredaseconomicresources,providingbenefitstothebusiness. liabilities:amountowed...
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FECT中级考试笔记--会计(2)
2023-11-24CHAPTER 2Purchases in accounting means the purchase of those goods which the firm buys,and the main objective is to sell them.Sales in accounting mean...
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FECT中级考试笔记--会计(3)
2023-11-24chapter 3 accounting and accounting cyclesaccounting is the process of providing quantitative information about business entities to help users in mak...
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FECT中级考试笔记--会计(4)
2023-11-24chapter 4 accounting principlesbusiness entity assumption 1. economic events can be identified with a particular unit of accountability.2. accounting ...
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FECT中级考试笔记--会计(6)
2023-11-24chapter6accountingproceduresforassetandliabilities imprestsystem itimpliesafixedamountofcash,afloatissupplied.fromthefloat,expensesarepaid,whicharerei...
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FECT中级考试笔记--会计(5)
2023-11-24chapter 5 accounting for trading companiescredit memo (credit note)---------sales returndebit memo--------purchase returnperpetual inventory system an...
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FECT中级考试笔记--会计(8)
2023-11-24chapter14costconceptsrelatingtodecisionmaking relevantcost relevantcostsarethoseexpectedfuturecoststhatdifferamongdifferentalternatives.thedifferencei...
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FECT中级考试笔记--会计(7)
2023-11-24chapter 12 absorption costing and marginal costinginventory costing methodstwo major methods of inventory costing are absorption costing and marginal ...
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FinancialTerms(1)财务术语(汉英对照)
2023-11-24估计使用年期 estimated useful life估值师 valuer估值报告 valuation report低收费经纪 discount broker低于面值 below par低于最佳卖盘价 / 低于最好沽盘价 downtick; minus tick实盘买卖价firm bid and ...