close
Accountants engage in a wide variety of acivities, which includes
preparing financial statements such as income statements, balance sheets
and cash flow statements.Accountants are required to determine a company's
profit and loss balance, and to audit the company's books at the end of the
year. Some accountants are also required to keep track of a company's
inventory. A common accounting method for most accountants is accrual
basis accounting , which reports expenses when they are incurred. Cash
basis accounting reports expenses when they are actually paid.
CPA (certified public accountant)
audit auditor
financial statements--->incoe statements , balance sheet , flow statement
income statement(P/L)--->profit and loss statement--->P/L
balcane sheet (B/C)
cash flow statement (C/S)
close the book
cut-off date
transaction
profit / loss
net profit
gross profit
grpss margin
general and administrative expense
operating income
earnings
revenue
expense
pre-tax
tax provision income taxes
bottom line
inventory
debit / credit
accounts receivable / accounts paable
depreciation
amortization
work in process
write off
cash equivalents
asset
liability
stockholder's equity
assets = liabilities + stockholder's equity
current asset / fixed asset
intangible asset / tangible asset
contingency
retained earnings
off-balance
undervalue
turnover
accrual basis
cash basis
consolidated accounting
tax-effect accounting
window dressing
全站熱搜
留言列表
