zhizhuo1986052
會計基礎(chǔ)是指會計事項的記賬基礎(chǔ)，是會計確認(rèn)的某種標(biāo)準(zhǔn)方式，是單位收入和支出、費用的確認(rèn)的標(biāo)準(zhǔn)。對會計基礎(chǔ)的不同選擇，決定單位取得收入和發(fā)生支出在會計期間的配比，并直接影響到單位工作業(yè)績和財務(wù)成果。會計基礎(chǔ)主要有兩種，即權(quán)責(zé)發(fā)生制和收付實現(xiàn)制。權(quán)責(zé)發(fā)生制是指以取得款項的權(quán)利或支付款項的義務(wù)為標(biāo)志來確定本期收入和費用的會計核算基礎(chǔ)。收付實現(xiàn)制是指以現(xiàn)金的實際收支為標(biāo)志來確定本期收入和支出的會計核算標(biāo)準(zhǔn)。會計是一個漢語詞語，讀音kuài jì。（英文名稱為Accounting）會計有兩層意思，一是指會計工作，二是指會計工作人員，會計工作是根據(jù)《會計法》、《預(yù)算法》、《統(tǒng)計法》核對記賬憑證、財務(wù)賬簿、財務(wù)報表，從事經(jīng)濟核算和監(jiān)督的過程，是以貨幣為主要計量單位，運用專門的方法，核算和監(jiān)督一個單位經(jīng)濟活動的一種經(jīng)濟管理工作；會計工作人員是進(jìn)行會計工作的人員，有會計主管、會計監(jiān)督和核算、財產(chǎn)管理、出納等人員。我國從周代就有了專設(shè)的會計官職，掌管賦稅收入、錢銀支出等財務(wù)工作，進(jìn)行月計、歲會。亦即，每月零星盤算為計，一年總盤算為會，兩者合在一起即成會計一詞。
Me饃饃27
write the journal entry that closes the $2000 balance in the Revenues account to the Retained Earnings account. 寫記帳,關(guān)閉2000美元的收入的平衡,在賬戶,到留存收益帳戶。
陽光的玖零
資 產(chǎn) ASSETS 流動資產(chǎn): CURRENT ASSETS: 現(xiàn)金 Cash on hand 銀行存款 Cash in bank 應(yīng)收票據(jù) Notes receivable 應(yīng)收帳款 Accounts receivable (IND.I.A.S.P.A.) 減：壞帳準(zhǔn)備 Less: Provision for bad debts 預(yù)付貨款 Advances to suppliers 其他應(yīng)收款 Other receivables 待攤費用 Prepaid expense 存貨 Inventories 減：存貨變現(xiàn)損失準(zhǔn)備 Less:Provision for loss on realization of inventories 其他流動資產(chǎn) Other current assets 流動資產(chǎn)合計 Total current assets 長期投資： LONG-TERM INVESTMENTS: 長期投資 Long-term investments 固定資產(chǎn)： FIXED ASSETS: 固定資產(chǎn)原價 Fixed assets-cost 減：累計折舊 Less: Accumulated depreciation 固定資產(chǎn)凈值 Fixed assets-net value 固定資產(chǎn)清理 Disposal of fixed assets 在建工程： CONSTRUCTION IN PROGRESS: 在建工程 Construction in progress 無形資產(chǎn): INTANGIBLE ASSETS: 場地使用權(quán) Land occupancy right 工業(yè)產(chǎn)權(quán)及專有技術(shù) Industry property rights and proprietary technology 其他無形資產(chǎn) Other intangible assets 無形資產(chǎn)合計 Total intangible assets 其他資產(chǎn): OTHER ASSETS: 開辦費 Organization expense 其他資產(chǎn)合計 Total other assets 資產(chǎn)總計 TOTAL ASSETS 負(fù)債及所有者權(quán)益 LIABILITIES AND OWNER'S EQUITY 流動負(fù)債： CURRENT LIABILITIES: 短期借款 Short-term loans 應(yīng)付票據(jù) Notes payable 應(yīng)付帳款 Accounts payable 應(yīng)付工資 Accrued payroll 應(yīng)交稅金 Taxes payable 應(yīng)付股利 Dividends payable 預(yù)收貨款 Advances form customers 其他應(yīng)交款 Other dutiable 其他應(yīng)付款 Other payables 預(yù)提費用 Accrued expense 職工獎勵及福利基金 Staff and workers' bonus and welfare fund 其他流動負(fù)債 Other current liabilities 流動負(fù)債合計 Total current liabilities 長期負(fù)債： LONG-TERM LIABILITIES: 長期借款 Long-term loans 應(yīng)付公司債 Debentures payable 長期負(fù)債合計 Total long-term liabilities 負(fù)債合計 Total liablities 所有者權(quán)益: OWNER'S EQUITY: 實收資本（非人民幣貨幣資本期末金額） Paid-in capital(amount of non-RMB currency at end of period ) 其中： Including: 中方投資（非人民幣貨幣資本期末金額） Chinese investments(amount of non-RMB currency at end of period ) 外方投資（非人民幣貨幣資本期末金額） Foreign investments(amount of non-RMB currency at end of period ) 資本公積 Capital surplus 儲備基金 Reserve fund 企業(yè)發(fā)展基金 Enterprise expansion fund 本年利潤 Current year net income 未分配利潤 Undistributed profit 所有者權(quán)益合計 Total owner's equity負(fù)債及所有者權(quán)益合計 TOTAL LIABILITIES AND OWNER'S EQUITY營業(yè)收入 Sales其中：出口收入 Including: export sales 減：折扣與折讓 Less: Discounts and allowances營業(yè)收入凈額 Net sales 減：營業(yè)成本 Less: Cost of sales 其中：出口成本 Including: Cost of export sales 產(chǎn)品銷售稅金 Sales Taxes產(chǎn)品銷售毛利 Gross profit 減：銷售費用 Less: Selling expense 管理費用 General and administrative expense 財務(wù)費用 Financial expense 其中：利息支出（減利息收入） Including: Interest expense(less interest income) 匯兌損失（減匯兌收益） Exchang loss(less exchange gain)產(chǎn)品銷售利潤 Income from main operation 加：其他業(yè)務(wù)利潤 Add:Income from other operations 營業(yè)利潤 Operating income 加：投資收益 Add: Investment income 加：營業(yè)外收入 Add: Non-operating income 減：營業(yè)外支出 Less: Non-operating expense 加：以前年度損益調(diào)整 Add: Adjustment to prior year's income and expense 利潤總額 Income before tax 減：所得稅 Less: Income tax 凈利潤 Net income
huahuaabcabc
記錄會計分錄在年度損益結(jié)算后，將損益科目轉(zhuǎn)為所有者權(quán)益。借記：營業(yè)務(wù)收入 $2000貸記：留存收益 $2000
tingting2171
會計報表 statement of account 往來帳目 account current 現(xiàn)在往來帳||存款額 current accout 銷貨帳 account sales 共同計算帳項 joint account 未決帳項 outstanding account 貸方帳項 credit account||creditor account 借方帳項 debit account||debtor account 應(yīng)付帳||應(yīng)付未付帳 account payable 應(yīng)收帳||應(yīng)收未收帳 account receivable 新交易||新帳 new account 未決帳||老帳 old account 現(xiàn)金帳 cash account 流水帳 running account 暫記帳||未定帳 suspense account 過期帳||延滯帳 overdue account||pastdue account 雜項帳戶 sundry account 詳細(xì)帳單||明細(xì)表 detail account 呆帳 bad account 會計項目 title of account 會計薄||帳薄 account-book 營業(yè)報告書||損益計算表 account of budiness||business report 借貸細(xì)帳||交驗帳 account rendered 明細(xì)帳 account stated 與... 銀行開立一戶頭 to open an account with 與... 銀行建立交易 to keep account with 繼續(xù)記帳 to keep account 與... 有交易 to have an account with 作成會計帳||有往來帳項 to make out an account with 清算||清理債務(wù) to make up an account 清潔帳目||與... 停止交易 to close one's account with 結(jié)帳 to close an account 清理未付款 to ask an account||to demand an account 結(jié)清差額 to balance the account with 清算 to settle an account||to liquidate an account||to square an account 審查帳目||監(jiān)查帳目 to audit an account 檢查帳目 to examine an account 轉(zhuǎn)入A的帳戶 to charge the amount to A's account 以計帳方式付款 to pay on account 代理某人||為某人 on one's account||on account of one 為自己計算||獨立帳目 on one's own account 由某人收益并負(fù)風(fēng)險 on one's account and risk||for one's account and risk 由某人負(fù)擔(dān) for one's account||for account of one 按某人指示||列入某人帳戶 by order and for account of one 列入5月份帳目 for May account 編入某中帳項下 to pass to the account of||to place to the account of 寄出清算書 to send in an account||to send in render an account
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