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會計專業英語名詞解釋.pdf 12頁

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會計專業英語名詞解釋 Chapter 1 1. Accounting: Accounting is the process of identifying, measuring, recording, and communicating economic information to permit informed judgments and decisions by users of the information. 2. Accrual basis accounting: Accrual basis accounting refers to an accounting method that records financial events based on economic activity rather than financial activity. Under accrual accounting, revenue is recorded when it is earned and realized, regardless of when actual payment is received. Similarly, expenses are matched with revenue regardless of when they are actually paid. 3. Balance sheet: Balance sheet is the financial statement showing the financial position of an entity by summarizing its assets, liabilities, and owner’s equity at one specific date. 4. Business entity: Business entity refers to an economic unit that controls resources, incurs obligations, and engages in business activities. 5. CAS: Chinese Accounting Standards refer to the accounting concepts, measurement techniques, and standards of presentation used in financial statements made by the PRC Financial Apartment. 6. Cash basis accounting: Cash basis accounting is a method of bookkeeping that records financial events based on cash flows and cash position. Revenue is recognized when cash is received and expense is recognized when cash is paid out. 7. Conservatism: Conservatism states that when alternative accounting valuations are equally possible, the accountant should select the one that is least likely to overstate assets and income in the current period. 8. Consistency: Consistency means that a company uses the same accounting principles and methods from year to year. 9. Continuity: Continuity refers to an accounti


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