會計專業英語重點資料(doc 7頁)

會計專業英語重點資料內容提要：
Financial information about a business is needed by many outsiders These outsiders include owners, bankers, other creditors, potential investors, labor unions, government agencies ,and the public ,because all these groups have supplied money to the business or have some other interest in the business that will be served by information about its financial position and operating results.
許多企業外部的人士需要有關企業的財務信息，這些外部人員包括所有者、銀行家、其他債權人、潛在投資者、工會、政府機構和公眾，因為這些群體對企業投入了資金，或享有某些利益，所以必須得到企業財務狀況和經營成果信息。
Each proprietorship, partnership, and corporation is a separate entity.
每一獨資企業、合夥企業和股份公司都是一個單獨的主體。
In accrual accounting, the impact of events on assets and equities is recognized on the accounting records in the time periods when services are rendered or utilized instead of when cash is received or disbursed. That is revenue is recognized as it is earned, and expenses are recognized as they are incurred – not when cash changes hands .if the cash basis accounting were used instead of the accrual basis, revenue and expense recognition would depend solely on the timing of various cash receipts and disbursements.
在權責發生製下， 視服務的提供而非現金的收付在本期對資產和權益的影響作出會計記錄。即，收入是在賺取時確認，費用是在發生時確認——而不是在現金轉手時。如果現金收付製替代權責發生製，那麼收入和費用僅僅依靠各種現金收付活動的時間確定來確認。

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