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Bookkeeping A part of accounting that involves only the recording of economic events.

Corporation A business organized as a separate legal entity under state corporation law having ownership divided into transferable shares of stock.

Cost principle An accounting principle that states that assets should be recorded at their cost.

Dividend A distribution by a corporation to its stockholders on a pro rata (equal) basis.

Economic entity assumption An assumption that requires that the activities of the entity be kept separate and dis-tinct from the activities of its owners and all other eco-nomic entities.

Ethics The standards of conduct by which one's actions are judged as right or wrong, honest or dishonest, fair or not fair.

Expenses The cost of assets consumed or services used in the process of earning revenue.

Financial accounting The field of accounting that provides economic and financial information for investors, credi¬tors, and other external users.

Financial Accounting Standards Board (FASB) A private or-ganization that establishes generally accepted accounting principles.

Generally accepted accounting principles (GAAP) Common standards that indicate how to report economic events.

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  • 9 years ago
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    會計的簿記 A 部分涉及只有經濟事件的記錄。A 公司擁有所有權的轉讓股票分為國家公司法律規定組織作為一個單獨的法律實體。成本的原則,指出應以其成本入帳資產的會計原則。股息分配由公司為其股東按比例 (平等) 的基礎上。經濟實體假設一個假設,即要求實體的活動必須保持的獨立的和溶岩從它的所有者和所有其他經濟實體的活動。道德的行為,由一個人的操作標準判斷為正確或錯誤,誠實或不誠實,公平或不公平的。資產的成本消耗的費用或賺取收入的過程中使用的服務。財務會計領域的投資者、 credi¬tors,和其他的外部使用者提供經濟和金融資訊的會計。管理組織財務會計標準委員會 (FASB) A 私人或-人力資源,建立一般公認會計原則。一般公認會計原則 (GAAP),指示如何報告經濟事件的共同標準。

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