会计职业评估课程资料翻译

免费职业评估课程翻译QQ：44677822《会计学》【会计的定义，会计要素，会计公式，会计核算的前提，会计核算的一般原则，会计的基本职能和方法】WhatisaccountingTheRoleofAccountinginBusinessBusinessEthicsIntroductiontoAccountingandBusiness会计的定义会计在经济活动中的角色商业道德会计与经济活动介绍ProfessionofAccountingPrivateAccountingPublicAccountingSpecializedAccountingFields会计学介绍私人会计公共会计专业会计领域AccountingElementsAssets,Liabilities,Owner’sEquityIncomeCostandExpensesProfitTheAccountingEquation会计要素资产负债所有者权益收入成本与费用利润会计公式AccountingassumptionsAccountingEntityGoingConcernAccountingPeriodMonetaryMeasurementCompletingtheAccountingCycle免费职业评估课程翻译QQ：44677822FiscalYear会计核算的前提会计主体持续经营会计分期货币计量会计周期循环会计年度GenerallyAcceptedAccountingPrinciplesMajorPrinciplesincludedinGAAPObjectivePrincipleMaterialityPrincipleConsistencyPrincipleConservatismPrincipleAccrual-basisAccountingPrincipleAdequateDisclosurePrincipleMatchingPrincipleRealizationPrincipleCostprinciple公认会计准则一般公认会计原则客观性原则重要性原则一致性原则稳健性原则权责发生制原则充分披露原则配比原则实现原则成本原则。AccountingBasicFunctionsandMethodsAccountingCalculationAccountingSupervisionTheMethodofAccountingAnalysisTheMethodofAccountingCheck会计的基本职能和方法会计核算会计监督会计分析方法会计检查方法【账户及基本机构，复式记账基本问题，借贷记账法，账户分类】免费职业评估课程翻译QQ：44677822TheAccountandtheBasicConstructionsAccountingaccountDebitCreditExpansionofBasicEquation账户及基本构成会计科目借方贷方会计方程式的延伸DoubleentrybookkeepingDebitingCreditingSimpleEntryCompoundEntry复式记账法借记贷记简单分录复合分录Debit-creditBookKeeping借贷记账法AccountingClassificationAccountCategoryReferenceAccountTitleChartofAccounts会计科目分类科目分类参考会计科目会计科目表AnalyzingTransactionsUsefulnessofanAccountCharacteristicsofanAccountAnalyzingandSummarizingTransactionsinAccounts经济业务分析会计科目的作用会计科目的特点经济业务与会计科目的分析与总结经济业务与资产负债表类科目免费职业评估课程翻译QQ：44677822DebitandCreditProcedureDebitandCreditRules（5*5=25）AAssetsIncrease↑AssetsDecrease↓LLiabilitiesDecrease↓LiabilitiesDecrease↑OStockholders’EquityDecrease↓Stockholders’EquityIncrease↑RRevenuesDecrease↓RevenuesIncrease↑EExpensesIncrease↑ExpenseDecrease↓借贷程序借贷法则（5*5=25种组合）资产增加；资产减少负债增加；负债减少股东权益减少；股东权益增加收入减少；收入增加费用增加；费用减少【会计凭证，会计账簿，会计凭证的意义及分类，原始凭证的填制与审核，记账凭证的填制与审核，会计凭证的传递与保管，会计账簿的设置与种类，会计账簿的登记，对账与结账】AccountingDocumentSourceDocumentPostingDocument会计凭证原始凭证记账凭证VoucherDescriptionsStubInvoice收据摘要存根发票BookkeepingJournalizingCashjournalDepositjournalTheLedgerJournalLedgerThree-columnformBookkeepingProcedureusingColumnarJournalMemorandumRecord免费职业评估课程翻译QQ：44677822簿记日记账现金日记账银行存款日记账分类账日记账汇总三栏账多栏式日记账核算形式备查账簿StepsintheRecordingProcessPostingTrialBalanceT-AccountTheRecordingProcessIllustrated记录程序过账试算平衡T型账户会计记录程序释义IllustrationofAnalyzingandSummarizingTransactionsTrialBalanceDiscoveryandCorrectionofErrorsDiscoveryofErrorsCorrectionofErrors经济业务分析案例说明试算平衡表试算不平衡问题发现与处理试算不平衡问题发现试算不平衡问题处理SummaryofAdjustmentProcessNatureoftheAdjustingProcessRecordingAdjustingEntries调整程序概述调整程序的性质调整记录的录制AdjustingandClosingEntriesJournalizingandPostingClosingEntriesPost-ClosingTrialBalanceAppendix:TheMatchingConceptandtheAdjustingProcess会计分录的调整与审核免费职业评估课程翻译QQ：44677822日记账与结账会计分录结账后试算平衡表附录：收支对应概念与调整程序WorkSheetUnadjustedTrialBalanceColumnsAdjustmentsColumnsAdjustedTrialBalanceColumnsIncomeStatementBalanceSheetColumns试算平衡工作表没有调整过的试算平衡表栏目调整栏调整过的试算平衡表栏目损益表与资产负债表栏目ClosingEntriesClosingtheBookAppendix:ReversingEntries结账分录结账附录：还原分录【流动资产的核算，长期投资的核算，固定资产的核算，无形资产与递延资产的核算】CurrentassetsCashBankDepositReceivablesNotesReceivableInventories流动资产现金银行存款应收账款应收票据存货CashPettycashNatureofCashinBusinessTheImportanceofControlOverCashControlofCashReceiptsControllingCashReceivedformCashSalesInternalControlofCashPayments免费职业评估课程翻译QQ：44677822BasicFeaturesoftheVoucherSystem现金零用金现金可使用的领域现金控制的重要性现金收入的控制现货销售现金的控制现金付款的内部控制应付凭单制的基本特点BankAccountsasaControlOverCashBankReconciliationElectronicsFundsTransfer银行账户的控制银行余额调节表电子资金转账ReceivablesClassificationofreceivablesAccountsReceivablesNotesReceivablesOtherReceivablesInternalControlofReceivablesUncollectibleReceivablesAllowanceMethodofAccountingforUncollectiblesWrite-OffstotheAllowanceAccountEstimatingUncollectiblesDirectWrite-OffMethodofAccountingforUncollectibles应收应收款的分类应收账款应收票据其他应收款应收账款的内部控制不能收回的应收账款坏账计提坏账冲销坏账评估直接坏账冲销的会计账务处理CharacteristicsofNotesReceivableDueDateInterestMaturityValue免费职业评估课程翻译QQ：44677822AccountingforNotesReceivableReceivablesontheBalanceSheet应收票据的特点到期日利息到期价值应收票据的会计处理应收账款在资产负债表中的反映InventoriesInternalControlofinventoriesEffectofInventoryErroronFinancialStatementInventoryCostFlowAssumption存货存货的内部控制存货的反映错误对资产负债表的影响存货成本流的假设InventoryCostingMethodsUnderaPerpetualInventorySystemFirst-In,First-OutMethodLast-In,Last-OutMethodAverageCostMethodComputerizedPerpetualInventorySystems永续盘存制下的成本计算方法先进先出法后进后出法平均成本法永续盘存制的电脑计算方法InventoryCostingMethodsUnderaPeriodicInventorysystemFirst-In,First-OutMethodLast-In,Last-OutMethodAverageCostMethod永续盘存制下的成本计算方法先进先出法后进后出法平均成本法ComparingInventoryCostingMethodsUseoftheFirst-In,First-OutMethodUseoftheLast-In,Last-OutMethodUseoftheAverageCostMethod存货成本计算方法的比较先进先出法的运用免费职业评估课程翻译QQ：44677822后进后出法的运用平均成本法的运用ValuationofInventoryofOtherThanCostValuationofLowerofCostorMarketValuationatNetRealizableValue非成本计价存货价值低于成本或市场价的存货价值净变现价值PresentationofMerchandiseInventoryontheBalanceSheetEstimatingInventoryCostRetailMethodofInventoryCostingGros