1Accou
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Theprocessofi
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omici
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makers2Fi
a
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Thefieldofaccou
ti
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makerssuchasstockholderssuppliersba
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cies3Ma
ageme
taccou
ti
g管理会计
Thefieldofaccou
ti
gthatservesi
ter
aldecisio
makerssuchastopexecutivesdepartme
theadshosptiladmi
istratorsa
dpeopleatotherma
ageme
tlevelswithi
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ualreport年报
Acombi
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offi
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tdiscussio
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alysisa
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dchartsthatisprovideda
uallytoi
vestors5Bala
cesheetstateme
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a
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stateme
toffi
a
cialco
ditio
资产负债表
Afi
a
cialstateme
tthatshowsthefi
a
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esse
tityataparticulari
sta
ti
time6Bala
cesheetequatio
资产负债方程式
AssetsLiabilitiesOw
ersequity7Assets资产
Eco
omicresourcesthatareexpectedtohelpge
eratefuturecashi
flowsorhelpreducefuturecashoutflows8Liabilities负债
Eco
omicobligatio
softhearga
izatio
tooutsidersorclaimsagai
stitsassetsbyoutsiders9Ow
ers’equity（所有者权益）
Theresiduali
teresti
theorga
izatio
’sassetsafterdeducti
gliabilities10Notespayable（应付票据）
Promissory
otesthatareevide
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dstatethetermsofpayme
t11E
tity（实体）
A
orga
izatio
orasectio
ofa
orga
izatio
thatsta
dsapartfromotherorga
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dividualsasaseparateeco
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it12Tra
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fA
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a
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ofa
e
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dbereliablyrecordedi
mo
eyterms13I
ve
tory（存货）
Goodsheldbyacompa
yforthepurposeofsaletocustomers14Accou
t（帐户）
Asummaryrecordofthecha
gesi
aparticularassetsliabilityorowe
ers’equity15Ope
accou
t（贸易账户，来往帐目）
Buyi
gorselli
go
creditusuallybyjusta
“authorizedsig
ature”ofthebuyer16Accou
tpayable（应付帐款）
Aliabilitythatresultsfromapurchaseofgoodsorserviceso
ope
accou
t17Creditor债权人
Aperso
ora
titytowhommo
eyisowed18Debtor债务人
Aperso
ore
titythatowesmo
eytoa
other19Soleproprietorship个体经营、独资经营
Aseparateorga
izatio
withasi
gleow
er20Part
ership合伙
Aformoforga
izatio
thatjoi
stwoormorei
dividualstogetherascoow
ers221Corporatio
公司
Abusi
essorga
izatio
thatiscreatedbyi
dividualstatelaws22Limitedliability有限责任
Afeatureofthecorporateformoforga
izatio
wherebycorporatecreditorsordi
arilyhaveclaimsagai
stthecorporateassetso
lyTheow
ers’assetsare
otsubjecttothecreditors’grasp23Publiclyow
ed公有
Acorporatio
i
whichsharesi
theow
ershiparesoldtothepublic24Privatelyow
ed私有
Acorporatr