會計英語相關知識(doc 11頁)

會計英語相關知識內容提要：
1) Accounting is an information system that measures business activities & communicates the findings to decision makers.（會計是將業務活動和措施的結果傳達給決策者的一種信息係統）
2) A corporation is owned by shares of stock, it is a separate legal entity and is responsible for its own debts.公司是由國有股，它是一個獨立的法人實體，是對自己的債務負責
3) The cash flow statement shows the cash inflows and outflows from operating activities, investing activities, and financing activities.現金流量表顯示經營活動，投資活動和籌資活動的現金流入和流出。
4) Bookkeeping is only the part of accounting that records transactions and events.簿記隻是會計的一部分，它記錄著交易和事件
5) A sole proprietorship is an entity owned by one person and the owner is personally responsible for business debts.個人獨資企業是由一個人擁有的實體和個人所有者對企業的債務負責
6) The business entity principle requires each entity keeps accounting records as a separate entity.會計主體原則要求每個單位作為一個單獨的實體進行會計記錄。
7) A private accountant works for a single employer.私人會計師為一個雇主工作
8) This accounting report of balance sheet details assets, liabilities, and equity.資產負債表的內容包括資產，負債和所有者權益
9) The matching principle requires revenue & expenses must be allocated in period incurred.配比原則要求收入和支出必須在發生當期分配。
10) Accounts Payable is in the debit section of a balance sheet.應付賬款在資產負債表的借方部分。
11) A partnership is an entity owned by two or more persons, and the owners are personally responsible for entity’s debts.合夥是由兩個或兩個以上的人擁有的一個實體，所有者親自為實體的債務負責
12) A double entry requires at least one debit entry and at least another credit entry. 一個複式分錄要求至少一個借方分錄，和另一個貸方分錄

..............................