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2023年12月25日发(作者：dubbo和springboot)
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1、 assets（资产）：economic
resources owned by the business
that will benefit future
operation,GAAP requires they
are valued at cost,not
marketvalue.
2、 Liabilities(负债):are
debets,the person or persons to
whom they are owed are called
creditors.
3、 Shareholders’equity(所有者权益)：Creditors have legal
priority over the
owners’
shareholders’equity is the
residual amount.
4、 Revenues(收入)：are increases
in stockholders’equity
resulting from the costs of
selling goods,rending services
or performing other business
activities
5、 Expenses(费用)：are decreases
in stockholders’equity
resulting from the costs of
selling goods,rending services
er performing other business
activities.
6、 Balance sheet(资产负债表)：is a
listing of a company’s assets,
liabilities and owners’ equity
on a given is designed
to portray the financial
position of the company at a
particular time.
7、 Statement of owner’s equity(所有者权益表)：shows the changes
take place in the owner’s
capital during a period of time
net income or not
awals,and owner’s
investment for a business.
8、 Cash flow statement(现金流量表)：reports cash receipt and
payments as well as cash
inflows and actflows in three
groups:operating
ing
financing
activites.
9、 The income statement(利润表)：reports the net income or ner
less for the income:
revenues-expenses.
10、Accrual accounting（权责发生制）：requires adjustment for
prepaid unearned and accrued items
thereforeit reports revenues when
earnedand expenses when the
expiration of benefit incurred.
11、The matching rule(配比原则)：
states that expenses must be
assigned to the accounting period
in which they are used to produce
revenue.
concern principle(持续经营)：assumes that a business will
continue for an indefinite period.
13. time period principle(会计期间)：an entity’s activities are
divided into specific time
as a year
14. full disclosure(充分批露原则)：financial statements must
report all relevant information
about the operations and financial
position of the entity
tency principle(一致性原则)：an entry must use the same
accounting methods period after
period so that the financial
statements of succeeding period
will be comparable.
ality principle(重要性原则)：an amount may be ignored if
its affect on the financial
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statements is not important to its
users.
vatism principle(稳健性原则)：the least optimistic estimate
should be selected when two
estimates of amounts to be
received or paid are about
equality likely;it is better to
understate than over values.
ess entity principle(会计主体)：each entity must keep
accounting records and people
reports that are distinct from
those of the owner and any other
entity.
19.
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