文档介绍：:
and Assumptions of Accounting会计原则和假设
Revenue Recognition Principle收入确认原则| 收入认列原则
Recognize revenue when it is earned. 当它获得确认营业收入。
Proceeds need not be in cash. 收益不需要现金。
Measure revenue by cash received plus cash value of items received.
衡量收入现金收到现金价值的物品加上收到。
Cost Principle成本原则
Accounting information is based on actual cost. Actual cost is considered objective.
会计信息是基于实际成本。实际成本被认为是目标。
matching principle配合原则;收支对应原则
pany must record its expenses incurred to generate the revenue reported.
一个公司必须记录它的费用来产生收入的报道。
full disclosure principle充分披露原则
pany is required to report the details behind financial statements that would impact users’ decisions. 一个公司必须上报财务报表,后面的细节将会影响用户的决定。
2. accounting equation 会计恒等式
Assets=Liabilities+Equity
资产负债所有者权益
Owner Capital - Owner Withdrawals + Revenues - Expenses
业主资本股利分配收入费用
process结账程序
Resets revenue, expense and withdrawal account balances to zero at the end of the period. 重置收入、费用和退出帐户余额为零节结束的时候以。
Helps summarize a period’s revenues and expenses in the e Summary account.
帮助总结一段时期收入和费用收入总结帐户。
Close Revenue accounts to e Summary. 关闭收入账户收入的总结。
Summary
Close Expense accounts to e Summary. 关闭费用帐户收入的总结。
Summary
Close e Summary account to Owner’s Capital. 总结近业主的收入账户资金。
Summary Cr. Owner’s Capital
Close Withdrawals to Owner’s Capital. 关闭取款业主的资本。
Cr. Withdrawals D