会计英语名词解释

1、assets（资产）：economicresourcesownedbythebusinessthatwillbenefitfutureoperation,GAAPrequirestheyarevaluedatcost,notmarketvalue.2、Liabilities(负债):aredebets,thepersonorpersonstowhomtheyareowedarecalledcreditors.3、Shareholders’equity(所有者权益)：Creditorshavelegalpriorityovertheowners’claims.theshareholders’equityistheresidualamount.4、Revenues(收入)：areincreasesinstockholders’equityresultingfromthecostsofsellinggoods,rendingservicesorperformingotherbusinessactivities5、Expenses(费用)：aredecreasesinstockholders’equityresultingfromthecostsofsellinggoods,rendingserviceserperformingotherbusinessactivities.6、Balancesheet(资产负债表)：isalistingofacompany’sassets,liabilitiesandowners’equityonagivendate.itisdesignedtoportraythefinancialpositionofthecompanyataparticulartime.7、Statementofowner’sequity(所有者权益表)：showsthechangestakeplaceintheowner’scapitalduringaperiodoftimenetincomeornotloss.withdrawals,andowner’sinvestmentforabusiness.8、Cashflowstatement(现金流量表)：reportscashreceiptandpaymentsaswellascashinflowsandactflowsinthreegroups:operatingactivites.investingactivites.andfinancingactivites.9、Theincomestatement(利润表)：reportsthenetincomeornerlessfortheperiod.Netincome:revenues-expenses.10、Accrualaccounting（权责发生制）：requiresadjustmentforprepaidunearnedandaccrueditemsthereforeitreportsrevenueswhenearnedandexpenseswhentheexpirationofbenefitincurred.11、Thematchingrule(配比原则)：statesthatexpensesmustbeassignedtotheaccountingperiodinwhichtheyareusedtoproducerevenue.12.goingconcernprinciple(持续经营)：assumesthatabusinesswillcontinueforanindefiniteperiod.13.timeperiodprinciple(会计期间)：anentity’sactivitiesaredividedintospecifictimeperiods.suchasayear14.fulldisclosure(充分批露原则)：financialstatementsmustreportallrelevantinformationabouttheoperationsandfinancialpositionoftheentity15.Consistencyprinciple(一致性原则)：anentrymustusethesameaccountingmethodsperiodafterperiodsothatthefinancialstatementsofsucceedingperiodwillbecomparable.16.materialityprinciple(重要性原则)：anamountmaybeignoredifitsaffectonthefinancialstatementsisnotimportanttoitsusers.17.conservatismprinciple(稳健性原则)：theleastoptimisticestimateshouldbeselectedwhentwoestimatesofamountstobereceivedorpaidareaboutequalitylikely;itisbettertounderstatethanovervalues.18.busninessentityprinciple(会计主体)：eachentitymustkeepaccountingrecordsandpeoplereportsthataredistinctfromthoseoftheownerandanyotherentity.19.