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2024年6月15日发(作者：)
1. Accounting会计（学）: is an information and measurement system that
identifies records and communicates relevant reliable and comparable information
about an organization’s business activities.
2. Managerial accounting管理会计: is the area of accounting that serves the
decision-marking needs of internal users
3. Events项目: refer to happenings that affect an entity’s accounting equation
and can be reliably measured.
4. External user外部使用者: of accounting information are not directly involved
in running the organization.
5. Internal user内部使用者: of accounting information are those directly
efficiency and effectiveness of an organization.
6. Ethics: are beliefs that distinguish right from wrong. They are accepted
standards of good and bad behavior.
7. Cost principle（历史）成本原则: means that accounting information is based
on actual cost.
8. Revenue recognition principle（营业）收入确定原则: provides guidance on
when a company must recognize revenue.
9. Matching principle配合原则，收支对应原则: prescribes that a company must
records its expenses incurred to generate the revenue reported.
10. Going-concerning assumption持续经营假设: means that accounting
information reflects a presumption that the business will continue operating
instead of being closed or sold.
11. Audit审计，审核: through review of an organization’s accounting
records and accounting reports and return make by the analysis.
12. Net income净收益，收益净额: amount a business earns after paying all
expenses and costs associated with its sales and revenues.
13. Income statement损益表: describes a company’s revenues and
expenses along with the resulting net income or loss over a period time due to
earnings activities.
14. Statement of owner’s equity所有者: explains changes in equity from net
income (or loss) and from any owner investments and withdrawals over a period of
time.
15. Balance sheet资产负债表，平衡表: describes a company’s financial
position (types and amounts of assets liabilities and equity) at a point in time.
16. Statement of cash flows现金流量表: identifies cash inflows (receipts) and
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