文档介绍：残值 scrip value
分期付款 installment
concern 企业
reversing entry 转回分录
找零 change
报销 turn over
past due 过期
inflation 通货膨胀
on account 赊账
miscellaneous expense 其他费用
charge 收费
汇票 draft
权益 equity
accrual basis 应计制
retained earnings 留存收益
trad-in 易新,以旧换新
in transit 在途
collection 托收款项
资产 asset
proceeds 现值
报销 turn over
dishonor 拒付
utility expenses 水电费
outlay 花费
IOU 欠条
Going-concern concept 持续经营
运费 freight
Multiple-choice question
of the following does not describe accounting? ( C )
A. Language of business B. Useful ofr decision making C. Is an end rathe than a means to an end.
by business, government, anizations, and individuals.
objective of financial reporting is to ( B )
A. Assess the adequacy of internal control.
information useful for investor decisions. management pared with standards. information pliance with established procedures.
of the following statements is(are) correct?( B )
depreciation represents a cash fund being accumulated for the replacement of plant assets.
may use different depreciation methods in its financial statements and its e tax return.
cost of a machine includes the cost of repairing damage to the machine during the installation process.
use of an accelerated depreciation method causes an asset to wear out more quickly than does use o