Shanxi college graduate basic accounting terminology, trouble to explain the same detailed focus with the examination paper ah, otherwise the book version of the examination is different, I do not kno

Shanxi college graduate basic accounting terminology, trouble to explain the same detailed focus with the examination paper ah, otherwise the book version of the examination is different, I do not know which one to Accounting: accounting based on money as the main unit of measurement, reflecting and supervising a unit of economic activity of a kind of economic management.

2, accounting object, accounting and supervision.

3, the main body of accounting: a specific unit or organization accounting and supervision, which defines the spatial scope of engaging in accounting and accounting information.

4, the principle of comparability: refers to the accounting requirements of enterprises in accordance with the prescribed accounting treatment, accounting indicators should be comparable in caliber.

5, the elements of accounting: the basic accounting object classification, the accounting object is specific.

6, assets are past transactions or events, owned or controlled by the enterprise's resources, expected to give economic benefits.

7, Liabilities, are past transactions, events and in the present obligations are expected to result in an outflow of economic benefits.

8, income: refers to the business in the day-to-day activities of the day-to-day activities will lead to an increase in the owner's equity, the owner invested capital independent of the total inflow of economic benefits.

9, accounting entries: the classification of accounting elements specific to accounting items.

10, Account Number: Carrier classification reflects the changes in the accounting elements, the results of which have a certain format, according to the set of accounts.

11, double-entry bookkeeping method of double-entry bookkeeping accounts assets and equity to achieve a balance between the economic operations of the accounting basis is based on two or more interlinked registration systems reflecting changes in the flow of capital bookkeeping methods.

12, debit and credit cards: "debit" and "credit" is a double-entry bookkeeping symbol.

13, accounting entries: entries that signify the recording of an economic operation loan accounts and amounts.

14, The baseboard is also known as the general ledger account, according to which the general ledger accounts are opened to provide a blanket of accounting information.

15, Accounting vouchers record the transactions and completion of economic operations on the basis of a written proof and also a register.

16, the original documents, also known as bills, realize the economic operations or complete or fill in the records or evidence of the state of economic operations or complete written evidence.

17, after filling the vouchers, also known as accounting vouchers, the accountant carries out an audit based on the classification and correction of the original vouchers according to the content of the economic and business affairs to determine the accounting entries in the system of bookkeeping vouchers, which are directly based on the register.

18, Settlement is the book of checks on the economic operations accounted for.

19, Accounting processing procedures: also known as accounting organization procedures or accounting in the form of a combination of accounting vouchers, accounting books, accounting statements.

20 balance sheet, financial statements reflect the financial position of a business at a particular date.

21, recognized in profit or loss: is an accounting statement that reflects the results of operations of a business in a certain accounting period.

22, accounting files refers to the accounting vouchers, accounting books and financial accounting reports, accounting and professional materials, it is important historical information and evidence, record? Record and reflect the unit economic operations.

23, accounting books refers to a certain format of the pages of the audit based on a comprehensive, systematic, continuous recording of economic operations, accounting books, accounting vouchers.

24, going concern: the accounting subject, in the foreseeable future, will continue in the normal course of business and established business objectives.

Month 25, Accrual Principle: Accrual should be accounted for in the period in which the recognition of revenue, expenses, rather than the standard revenue and expense responsibility of the right is also known as the standard than by the amount of the actual revenue and expenses for the period, that is, receivable.