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Adjusting the Accounts

カード 20枚 作成者: JS star (作成日: 2013/11/29)

  • Accrual-Basis Accounting

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教材の説明:

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公開範囲:

公開

言語:

  • カード表 : 英語
  • カード裏 : 英語
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  • 1

    Accrual-Basis Accounting

    補足(例文と訳など)

    答え

    • Accounting basis in which companies record transactions that change a company's financial statements in the periods in which the event occurs

    解説

  • 2

    Accruals

    補足(例文と訳など)

    答え

    • Adjusting entries for either accrued revenues or accrued expenses

    解説

  • 3

    Accrued Expenses

    補足(例文と訳など)

    答え

    • Expenses incurred but not yet paid in cash or recorded

    解説

  • 4

    Accrued Revenues

    補足(例文と訳など)

    答え

    • Revenues earned but not yet received in cash or recorded

    解説

  • 5

    Adjusted Trial Balance

    補足(例文と訳など)

    答え

    • A list of accounts and their balances after the company has made all adjustments

    解説

  • 6

    Adjusting Entries

    補足(例文と訳など)

    答え

    • Entries made at the end of the accounting period to ensure that companies follow the revenue recognition and expense recognition principles

    解説

  • 7

    Book Value

    補足(例文と訳など)

    答え

    • The difference between the cost of depreciable asset and its related accumulated depreciation

    解説

  • 8

    Calendar Year

    補足(例文と訳など)

    答え

    • An accounting period that extends from January 1 to December 31

    解説

  • 9

    Cash-Basis Accounting

    補足(例文と訳など)

    答え

    • Accounting basis in which companies record revenue when they receive cash and an expense when they pay cash

    解説

  • 10

    Contra asset Account

    補足(例文と訳など)

    答え

    • An account offset again an asset account on the balance sheet

    解説

  • 11

    Deferrals

    補足(例文と訳など)

    答え

    • Adjusting entries for either prepaid expenses or unearned revenues

    解説

  • 12

    Depreciation

    補足(例文と訳など)

    答え

    • The allocation of the cost of an asset to expense over it useful life in a rational and systematic manner

    解説

  • 13

    Expense Recognition Principle

    補足(例文と訳など)

    答え

    • The principle that companies match efforts (expenses) with accomplishments (revenues)

    解説

  • 14

    Fiscal Year

    補足(例文と訳など)

    答え

    • An accounting period that is one year in length

    解説

  • 15

    Interim Periods

    補足(例文と訳など)

    答え

    • Monthly or quarterly accounting time periods

    解説

  • 16

    Prepaid Expenses

    補足(例文と訳など)

    答え

    • Expenses paid in cash that benefits more than one accounting period and that are recorded as assets

    解説

  • 17

    Revenue Recognition Principle

    補足(例文と訳など)

    答え

    • The principles that companies recognize revenue in the accounting period in which it is earned

    解説

  • 18

    Time Period Assumption

    補足(例文と訳など)

    答え

    • An assumption that accountants can divide the economic life of a business into artificial times periods

    解説

  • 19

    Unearned Revenues

    補足(例文と訳など)

    答え

    • Cash received as liabilities before revenue is earned

    解説

  • 20

    Useful Life

    補足(例文と訳など)

    答え

    • The length of service of a long-lived asset

    解説

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