tiaotiao1985
预收款项Unearned revenue预付款项Prepaid expense应收款项Account receivable应付款项Account payable
越狱找食吃
原文来自百科,仅供参考负债,是指企业过去的交易或者事项形成的、预期会导致经济利益流出企业的现时义务。Liability, is refers to the enterprise from past transactions or events which are expected, will lead to the outflow of economic benefits from the enterprise 's current obligations.负债实质上是企业在一定时期之后必须偿还的经济债务,其偿还期或具体金额在它们发生或成立之时就已由合同、法规所规定与制约,是企业必须履行的一种义务。Debt is essentially an enterprise must pay in a certain period of time after the economic obligation, the repayment period or the specific amount in them or to the establishment of the contract, has been by regulations and restriction, is a kind of obligation of the enterprise must perform.国际会计准则委员会的定义为:负债是指企业过去的交易或事项形成的、预期会导致经济利益流出企业的现时义务。The definition of International Accounting Standards Committee: liabilities refer to the past transactions or events expected, will lead to the formation of the outflow of economic benefits from the enterprise 's current obligations.我国《企业会计准则》的定义为:负债是企业所承担的能以货币计量、需以资产或劳务偿还的债务。China's " accounting standards for business enterprises " is defined as: debt is the enterprise undertakes the can with the money metric, to repay the debt to assets or services.根据负债的定义,负债具有以下特征:According to the definition of liability, liability has the following characteristics:1、负债是企业承担的现时义务;1, the debt is the present obligation of the enterprise;2、负债的清偿预期会导致经济利益流出企业;2, debt repayment is expected to result in an outflow of economic benefits from the enterprise;3、负债是由过去的交易或事项形成的。3, debt is formed from past transactions or events.将一项现时义务确认为负债,除应符合负债的定义外,还要同时满足两个条件:A present obligation is recognised as a liability, shall comply with the definition of liabilities, must satisfy two conditions at the same time:第一,与该义务有关的经济利益很可能流出企业;First, related to the obligations of economic benefits may flow out of the enterprise;第二,未来流出的经济利益的金额能够可靠的计量。Second, the future outflow of economic benefits amount can be reliably valued.
大宝想小宝
短期借款Short-termnbsp;borrowingnbsp;应付账款Accountsnbsp;payablenbsp;预计负债Projectednbsp;liabilitiesnbsp;预付账款Prepaidnbsp;Accountsnbsp;AAAnbsp;nbsp;美国会计学会Abacusnbsp;《算盘》杂志abacusnbsp;nbsp;算盘Abandonmentnbsp;废弃,报废;委付abandonmentnbsp;valuenbsp;nbsp;废弃价值abatementnbsp;①减免②冲销abilitynbsp;tonbsp;servicenbsp;debtnbsp;nbsp;偿债能力abnormalnbsp;costnbsp;nbsp;异常成本abnormalnbsp;spoilagenbsp;nbsp;异常损耗abovenbsp;parnbsp;nbsp;超过票面价值abovenbsp;thenbsp;linenbsp;线上项目absolutenbsp;amountnbsp;nbsp;绝对数,绝对金额absolutenbsp;endorsementnbsp;nbsp;绝对背书absolutenbsp;insolvencynbsp;nbsp;绝对无力偿付absolutenbsp;prioritynbsp;nbsp;绝对优先求偿权absolutenbsp;valuenbsp;nbsp;绝对值absorbnbsp;nbsp;摊配,转并absorptionnbsp;accountnbsp;nbsp;摊配账户,转并账户absorptionnbsp;costingnbsp;nbsp;摊配成本计算法abstractnbsp;nbsp;摘要表abusenbsp;nbsp;滥用职权abusenbsp;ofnbsp;taxnbsp;shelternbsp;nbsp;滥用避税项目ACCAnbsp;特许公认会计师公会acceleratednbsp;costnbsp;recoverynbsp;systemnbsp;nbsp;加速成本收回制度acceleratednbsp;depreciationnbsp;methodnbsp;nbsp;加速折旧法,快速折旧法accelerationnbsp;clausenbsp;nbsp;加速偿付条款,提前偿付条款acceptancenbsp;①承兑②已承兑票据③验收acceptancenbsp;billnbsp;nbsp;承兑票据acceptancenbsp;registernbsp;nbsp;承兑票据登记簿acceptancenbsp;samplingnbsp;验收抽样accessnbsp;timenbsp;nbsp;存取时间accommodationnbsp;nbsp;融通accommodationnbsp;billnbsp;nbsp;融通票据accommodationnbsp;endorsementnbsp;nbsp;融通背书accountnbsp;①账户,会计科目②账簿,报表③账目,账项④记账accountabilitynbsp;nbsp;经营责任,会计责任accountabilitynbsp;unitnbsp;nbsp;责任单位Accountancynbsp;nbsp;《会计》杂志accountancynbsp;nbsp;会计accountantnbsp;nbsp;会计员,会计师accountantnbsp;generalnbsp;nbsp;会计主任,总会计accountingnbsp;innbsp;chargenbsp;nbsp;主管会计师accountant,snbsp;legalnbsp;liabilitynbsp;nbsp;会计师的法律责任accountant,snbsp;reportnbsp;nbsp;会计师报告accountant,snbsp;responsibilitynbsp;nbsp;会计师职责accountnbsp;formnbsp;nbsp;账户式,账式accountingnbsp;①会计②会计学accountingnbsp;assumptionnbsp;nbsp;会计假定,会计假设accountingnbsp;basisnbsp;nbsp;会计基准,会计基本方法accountingnbsp;changesnbsp;nbsp;会计变更accountingnbsp;conceptnbsp;nbsp;会计概念accountingnbsp;controlnbsp;nbsp;会计控制accountingnbsp;conventionnbsp;nbsp;会计常规,会计惯例accountingnbsp;corporationnbsp;nbsp;会计公司accountingnbsp;cyclenbsp;nbsp;会计循环accountingnbsp;datanbsp;nbsp;会计数据accountingnbsp;doctrinenbsp;nbsp;会计信条accountingnbsp;documentnbsp;nbsp;会计凭证accountingnbsp;elementsnbsp;nbsp;会计要素accountingnbsp;entitynbsp;nbsp;会计主体,会计个体accountingnbsp;entrynbsp;nbsp;会计分录accountingnbsp;equationnbsp;nbsp;会计等式accountingnbsp;eventnbsp;nbsp;会计事项accountingnbsp;exposurenbsp;nbsp;会计暴露,会计暴露风险accountingnbsp;firmnbsp;nbsp;会计事务所Accountingnbsp;Hallnbsp;ofnbsp;Famenbsp;nbsp;会计名人堂accountingnbsp;harmonizationnbsp;nbsp;会计协调化accountingnbsp;identitynbsp;nbsp;会计恒等
优质会计资格证问答知识库