{"id":24001,"date":"2026-07-05T16:56:50","date_gmt":"2026-07-05T08:56:50","guid":{"rendered":"https:\/\/openhub365.cn\/?p=24001"},"modified":"2026-07-14T10:10:38","modified_gmt":"2026-07-14T02:10:38","slug":"11-%e6%89%98%e7%a6%8f%e8%af%8d%e6%b1%87%ef%bc%9a%e4%bc%9a%e8%ae%a1%e7%b1%bb","status":"publish","type":"post","link":"https:\/\/openhub365.cn\/index.php\/2026\/07\/05\/11-%e6%89%98%e7%a6%8f%e8%af%8d%e6%b1%87%ef%bc%9a%e4%bc%9a%e8%ae%a1%e7%b1%bb\/","title":{"rendered":"11.\u6258\u798f\u8bcd\u6c47\uff1a\u4f1a\u8ba1\u7c7b"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u4e86\u89e3\u66f4\u591a<a href=\"https:\/\/openhub365.cn\/index.php\/2026\/07\/04\/%e6%89%98%e7%a6%8f%ef%bc%9a%e6%97%a5%e5%b8%b8%e7%94%9f%e6%b4%bb%e5%9c%ba%e6%99%af%e8%af%8d%e6%b1%87%e7%9b%ae%e5%bd%95\/\" data-type=\"post\" data-id=\"23582\">\u6258\u798f\uff1a\u65e5\u5e38\u751f\u6d3b\u573a\u666f\u8bcd\u6c47\u76ee\u5f55<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1.&nbsp;accounting<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02c8ka\u028ant\u026a\u014b\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4f1a\u8ba1\u5b66\uff1b\u8d22\u52a1\u6838\u7b97\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u4f01\u4e1a\u8d22\u52a1\u6536\u652f\u8bb0\u5f55\u3001\u62a5\u8868\u7f16\u5236\u7684\u4e13\u4e1a\u5b66\u79d1\uff0c\u5546\u79d1\u4f1a\u8ba1\u8bb2\u5ea7\u57fa\u7840\u6838\u5fc3\u8bcd\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThis lecture mainly introduces basic accounting rules for small businesses.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6d88\u8d39\u9700\u6c42\u840e\u7f29\uff0c\u6574\u573a\u8bb2\u5ea7\u4e3b\u8981\u8bb2\u89e3\u5c0f\u5fae\u4f01\u4e1a\u57fa\u7840\u4f1a\u8ba1\u51c6\u5219\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2.&nbsp;accountant<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02c8ka\u028ant\u0259nt\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4f1a\u8ba1\u5e08\uff0c\u4f1a\u8ba1\u4eba\u5458\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u8d1f\u8d23\u8bb0\u8d26\u3001\u8d22\u52a1\u6838\u7b97\u3001\u62a5\u7a0e\u7684\u4e13\u4e1a\u8d22\u4f1a\u4ece\u4e1a\u8005\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aCertified accountants are responsible for auditing corporate financial data.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6301\u8bc1\u4f1a\u8ba1\u5e08\u8d1f\u8d23\u7a3d\u6838\u4f01\u4e1a\u5168\u90e8\u8d22\u52a1\u6570\u636e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3.&nbsp;audit<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0254\u02d0d\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5ba1\u8ba1\uff0c\u7a3d\u6838\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd(v.)\u3001\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u72ec\u7acb\u6838\u67e5\u4f01\u4e1a\u8d22\u52a1\u62a5\u8868\u771f\u5b9e\u6027\u3001\u5408\u89c4\u6027\uff0c\u4e0a\u5e02\u516c\u53f8\u9ad8\u9891\u8003\u70b9\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aEvery listed company needs an annual independent audit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6bcf\u5bb6\u4e0a\u5e02\u516c\u53f8\u90fd\u9700\u8981\u5f00\u5c55\u5e74\u5ea6\u72ec\u7acb\u5ba1\u8ba1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">4.&nbsp;auditor<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0254\u02d0d\u026at\u0259(r)\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5ba1\u8ba1\u5e08\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u6267\u884c\u5ba1\u8ba1\u5de5\u4f5c\u3001\u51fa\u5177\u5b98\u65b9\u5ba1\u8ba1\u62a5\u544a\u7684\u4e13\u4e1a\u4eba\u5458\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aExternal auditors check whether firms falsify accounting records.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5916\u90e8\u5ba1\u8ba1\u5e08\u6838\u67e5\u4f01\u4e1a\u662f\u5426\u4f2a\u9020\u4f1a\u8ba1\u8d26\u76ee\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">5.&nbsp;asset<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u00e6set\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d44\u4ea7\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u4f01\u4e1a\u62e5\u6709\u3001\u80fd\u5e26\u6765\u7ecf\u6d4e\u6536\u76ca\u7684\u8d44\u6e90\uff0c\u8d44\u4ea7\u8d1f\u503a\u8868\u4e09\u5927\u6838\u5fc3\u672f\u8bed\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aCash, factories and patents all belong to a firm\u2019s assets.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u73b0\u91d1\u3001\u5382\u623f\u4e0e\u4e13\u5229\u90fd\u5c5e\u4e8e\u4f01\u4e1a\u8d44\u4ea7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">6.&nbsp;liability<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02ccla\u026a\u0259\u02c8b\u026al\u0259ti\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d1f\u503a\uff0c\u503a\u52a1\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u4f01\u4e1a\u5bf9\u5916\u9700\u8981\u507f\u8fd8\u7684\u6b3e\u9879\uff0c\u4e0easset\u8d44\u4ea7\u6210\u5bf9\u8003\u5bdf\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aLong-term bank loans are major long-term liabilities.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u957f\u671f\u94f6\u884c\u8d37\u6b3e\u662f\u4e3b\u8981\u957f\u671f\u8d1f\u503a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">7.&nbsp;owner\u2019s equity<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0259\u028an\u0259z \u02c8ekw\u0259ti\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6240\u6709\u8005\u6743\u76ca\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u4f1a\u8ba1\u6052\u7b49\u5f0f\u6838\u5fc3\uff0c\u8d44\u4ea7\u6263\u9664\u8d1f\u503a\u540e\u5f52\u5c5e\u4e8e\u80a1\u4e1c\u7684\u5269\u4f59\u4ef7\u503c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAssets minus liabilities equal owner\u2019s equity.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8d44\u4ea7\u51cf\u53bb\u8d1f\u503a\u7b49\u4e8e\u6240\u6709\u8005\u6743\u76ca\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">8.&nbsp;revenue<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8rev\u0259nju\u02d0\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8425\u4e1a\u6536\u5165\uff0c\u603b\u6536\u5165\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u4f01\u4e1a\u4e3b\u8425\u4e1a\u52a1\u9500\u552e\u5e26\u6765\u7684\u5168\u90e8\u6536\u5165\uff0c\u5229\u6da6\u8868\u5f00\u7bc7\u6838\u5fc3\u8bcd\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe firm\u2019s annual revenue rose 15% this fiscal year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u672c\u8d22\u5e74\u8fd9\u5bb6\u4f01\u4e1a\u5e74\u5ea6\u603b\u6536\u5165\u4e0a\u6da815%\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">9.&nbsp;expense<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u026ak\u02c8spens\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d39\u7528\uff0c\u5f00\u652f\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u4f01\u4e1a\u7ecf\u8425\u8fc7\u7a0b\u4e2d\u4ea7\u751f\u5404\u7c7b\u6d88\u8017\u652f\u51fa\uff0c\u5206\u4e3a\u8fd0\u8425\u3001\u56fa\u5b9a\u8d39\u7528\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aOffice rent and staff salaries are daily operating expenses.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u529e\u516c\u5ba4\u79df\u91d1\u4e0e\u5458\u5de5\u85aa\u8d44\u5c5e\u4e8e\u65e5\u5e38\u8fd0\u8425\u5f00\u652f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">10.&nbsp;profit<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8pr\u0252f\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5229\u6da6\uff1b\u83b7\u5229\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)\u3001\u52a8\u8bcd(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u6536\u5165\u6263\u9664\u5168\u90e8\u6210\u672c\u8d39\u7528\u540e\u7684\u5269\u4f59\u6536\u76ca\uff0c\u4f1a\u8ba1\u8bb2\u5ea7\u9ad8\u9891\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aCost reduction helps businesses raise net profit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7f29\u51cf\u6210\u672c\u80fd\u591f\u5e2e\u52a9\u4f01\u4e1a\u63d0\u5347\u51c0\u5229\u6da6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">11.&nbsp;loss<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/l\u0252s\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4e8f\u635f\uff0c\u635f\u5931\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u4f01\u4e1a\u652f\u51fa\u5927\u4e8e\u6536\u5165\u3001\u6295\u8d44\u672c\u91d1\u7f29\u6c34\uff0cprofit\u53cd\u4e49\u8bcd\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aExcessive inventory caused huge operating losses last quarter.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e93\u5b58\u79ef\u538b\u5bfc\u81f4\u4e0a\u4e2a\u5b63\u5ea6\u4ea7\u751f\u5de8\u989d\u7ecf\u8425\u4e8f\u635f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">12.&nbsp;balance sheet<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8b\u00e6l\u0259ns \u0283i\u02d0t\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d44\u4ea7\u8d1f\u503a\u8868\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u4e09\u5927\u8d22\u52a1\u62a5\u8868\u4e4b\u4e00\uff0c\u8bb0\u5f55\u4f01\u4e1a\u8d44\u4ea7\u3001\u8d1f\u503a\u3001\u6240\u6709\u8005\u6743\u76ca\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe balance sheet records assets, liabilities and equity.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8d44\u4ea7\u8d1f\u503a\u8868\u8bb0\u5f55\u8d44\u4ea7\u3001\u8d1f\u503a\u4e0e\u6240\u6709\u8005\u6743\u76ca\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">13.&nbsp;income statement<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u026ank\u028cm \u02c8ste\u026atm\u0259nt\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5229\u6da6\u8868\/\u635f\u76ca\u8868\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u4e09\u5927\u8d22\u52a1\u62a5\u8868\u4e4b\u4e00\uff0c\u7edf\u8ba1\u4e00\u6bb5\u5468\u671f\u8425\u6536\u3001\u6210\u672c\u3001\u76c8\u5229\u60c5\u51b5\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe can see monthly revenue and costs from the income statement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6211\u4eec\u53ef\u4ee5\u4ece\u5229\u6da6\u8868\u67e5\u770b\u6708\u5ea6\u8425\u6536\u4e0e\u5404\u9879\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">14.&nbsp;cash flow statement<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u00e6\u0283 fl\u0259\u028a \u02c8ste\u026atm\u0259nt\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u73b0\u91d1\u6d41\u91cf\u8868\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u4e09\u5927\u8d22\u52a1\u62a5\u8868\u4e4b\u4e00\uff0c\u8ffd\u8e2a\u4f01\u4e1a\u5168\u90e8\u73b0\u91d1\u6d41\u5165\u4e0e\u6d41\u51fa\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe cash flow statement tracks all cash inflows and outflows.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u73b0\u91d1\u6d41\u91cf\u8868\u8bb0\u5f55\u5168\u90e8\u73b0\u91d1\u6d41\u5165\u4e0e\u6d41\u51fa\u9879\u76ee\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">15.&nbsp;ledger<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8led\u0292\u0259(r)\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5206\u7c7b\u603b\u8d26\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u6c47\u603b\u6240\u6709\u4f1a\u8ba1\u5206\u5f55\u7684\u6838\u5fc3\u8d26\u7c3f\uff0c\u4f01\u4e1a\u5168\u90e8\u8d26\u52a1\u6c47\u603b\u8f7d\u4f53\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAll business transactions are logged in the general ledger.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6240\u6709\u4e1a\u52a1\u4ea4\u6613\u90fd\u767b\u8bb0\u5728\u603b\u5206\u7c7b\u603b\u8d26\u4e2d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">16.&nbsp;journal<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8d\u0292\u025c\u02d0nl\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u65e5\u8bb0\u8d26\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u4f1a\u8ba1\u7b2c\u4e00\u6b65\u8bb0\u8d26\u7c3f\uff0c\u6309\u65f6\u95f4\u987a\u5e8f\u8bb0\u5f55\u6bcf\u65e5\u4ea4\u6613\u6d41\u6c34\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAccountants first record daily deals in the journal book.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8ba1\u5148\u5728\u65e5\u8bb0\u8d26\u7c3f\u4e2d\u8bb0\u5f55\u6bcf\u65e5\u4ea4\u6613\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">17.&nbsp;transaction<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/tr\u00e6n\u02c8z\u00e6k\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4ea4\u6613\uff0c\u8d26\u52a1\u5f80\u6765\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u4f01\u4e1a\u4ea7\u751f\u8d44\u91d1\u53d8\u52a8\u7684\u5168\u90e8\u4e1a\u52a1\u6d3b\u52a8\uff0c\u4f1a\u8ba1\u57fa\u7840\u8bcd\u6c47\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aEvery financial transaction must have a formal invoice.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6bcf\u4e00\u7b14\u8d22\u52a1\u4ea4\u6613\u90fd\u5fc5\u987b\u914d\u6709\u6b63\u89c4\u53d1\u7968\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">18.&nbsp;invoice<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u026anv\u0254\u026as\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u53d1\u7968\uff1b\u8d26\u5355\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u8d2d\u9500\u4e1a\u52a1\u7684\u5b98\u65b9\u5355\u636e\uff0c\u8bb0\u8d26\u3001\u5bf9\u8d26\u6838\u5fc3\u51ed\u8bc1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe supplier sent an official invoice after delivering goods.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f9b\u5e94\u5546\u4ea4\u8d27\u540e\u5bc4\u51fa\u4e86\u6b63\u89c4\u53d1\u7968\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">19.&nbsp;receipt<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/r\u026a\u02c8si\u02d0t\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6536\u636e\uff0c\u6536\u6b3e\u51ed\u8bc1\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u8d44\u91d1\u6536\u4ed8\u5b8c\u6210\u540e\u7684\u5355\u636e\uff0c\u5e74\u672b\u7ed3\u7b97\u5fc5\u5907\u51ed\u8bc1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aKeep all receipts for year-end accounting settlement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4fdd\u7ba1\u5168\u90e8\u6536\u636e\u7528\u4e8e\u5e74\u672b\u4f1a\u8ba1\u7ed3\u7b97\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">20.&nbsp;depreciation<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/d\u026a\u02ccpri\u02d0\u0283i\u02c8e\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u56fa\u5b9a\u8d44\u4ea7\u6298\u65e7\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u5382\u623f\u3001\u8bbe\u5907\u7b49\u6709\u5f62\u8d44\u4ea7\u9010\u5e74\u635f\u8017\u5206\u644a\u8ba1\u5165\u8d39\u7528\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aEquipment depreciation is counted as annual business expense.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bbe\u5907\u6298\u65e7\u8ba1\u5165\u5e74\u5ea6\u7ecf\u8425\u8d39\u7528\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">21.&nbsp;amortization<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02ccm\u0254\u02d0t\u026a\u02c8ze\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u65e0\u5f62\u8d44\u4ea7\u644a\u9500\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u5546\u6807\u3001\u4e13\u5229\u7b49\u65e0\u5f62\u8d44\u4ea7\u9010\u5e74\u635f\u8017\u5206\u644a\u6210\u672c\uff0c\u5e38\u4e0e\u6298\u65e7\u5bf9\u6bd4\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAmortization applies to intangible assets like trademarks.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u644a\u9500\u9002\u7528\u4e8e\u5546\u6807\u8fd9\u7c7b\u65e0\u5f62\u8d44\u4ea7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">22.&nbsp;inventory<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u026anv\u0259ntri\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5b58\u8d27\uff0c\u5e93\u5b58\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u4f01\u4e1a\u56e4\u79ef\u5f85\u9500\u552e\u539f\u6750\u6599\u3001\u6210\u54c1\uff0c\u6210\u672c\u4f1a\u8ba1\u9ad8\u9891\u8bcd\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aOverstocked inventory will tie up corporate capital.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fc7\u91cf\u5e93\u5b58\u4f1a\u5360\u7528\u4f01\u4e1a\u6d41\u52a8\u8d44\u91d1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">23.&nbsp;accounts receivable<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02c8ka\u028ants r\u026a\u02c8si\u02d0v\u0259bl\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5e94\u6536\u8d26\u6b3e\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u5ba2\u6237\u8d2d\u8d27\u672a\u652f\u4ed8\u3001\u4f01\u4e1a\u540e\u7eed\u53ef\u6536\u56de\u7684\u6b3e\u9879\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe should speed up the recovery of accounts receivable.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6211\u4eec\u5e94\u5f53\u52a0\u5feb\u5e94\u6536\u8d26\u6b3e\u56de\u6536\u901f\u5ea6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">24.&nbsp;accounts payable<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02c8ka\u028ants \u02c8pe\u026a\u0259bl\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5e94\u4ed8\u8d26\u6b3e\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u4f01\u4e1a\u91c7\u8d2d\u8d27\u7269\u3001\u670d\u52a1\u540e\u6b20\u4f9b\u5e94\u5546\u7684\u6b3e\u9879\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAccounts payable represent money owed to suppliers.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e94\u4ed8\u8d26\u6b3e\u4ee3\u8868\u4f01\u4e1a\u6b20\u4f9b\u5e94\u5546\u7684\u8d27\u6b3e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">25.&nbsp;accrual<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02c8kru\u02d0\u0259l\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5e94\u8ba1\u9879\u76ee\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u5df2\u7ecf\u4ea7\u751f\u3001\u5c1a\u672a\u6536\u4ed8\u8d44\u91d1\u7684\u6536\u652f\u9879\u76ee\uff0c\u4e24\u79cd\u8bb0\u8d26\u6cd5\u6838\u5fc3\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe accrual basis is the mainstream accounting standard.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6743\u8d23\u53d1\u751f\u5236\u662f\u4e3b\u6d41\u4f1a\u8ba1\u51c6\u5219\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">26.&nbsp;accrual basis<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02c8kru\u02d0\u0259l \u02c8be\u026as\u026as\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6743\u8d23\u53d1\u751f\u5236\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u6536\u5165\u3001\u652f\u51fa\u53d1\u751f\u5373\u8bb0\u8d26\uff0c\u4e0d\u770b\u73b0\u91d1\u662f\u5426\u6536\u4ed8\uff0c\u5927\u4f01\u4e1a\u901a\u7528\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aLarge corporations adopt accrual basis for bookkeeping.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5927\u578b\u4f01\u4e1a\u91c7\u7528\u6743\u8d23\u53d1\u751f\u5236\u8bb0\u8d26\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">27.&nbsp;cash basis<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u00e6\u0283 \u02c8be\u026as\u026as\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6536\u4ed8\u5b9e\u73b0\u5236\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u4ec5\u5b9e\u9645\u6536\u5230\u3001\u652f\u4ed8\u73b0\u91d1\u65f6\u624d\u8bb0\u5f55\u6536\u652f\uff0c\u5c0f\u5fae\u4f01\u4e1a\u4f7f\u7528\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aSmall family shops often use the simple cash basis.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5c0f\u578b\u4e2a\u4f53\u5546\u94fa\u5e38\u4f7f\u7528\u7b80\u6613\u7684\u6536\u4ed8\u5b9e\u73b0\u5236\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">28.&nbsp;fiscal year<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8f\u026askl j\u026a\u0259(r)\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4f1a\u8ba1\u5e74\u5ea6\uff0c\u8d22\u5e74\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u4f01\u4e1a\u7edf\u4e00\u6838\u7b97\u8d22\u52a1\u768412\u4e2a\u6708\u5468\u671f\uff0c\u4e0d\u4e00\u5b9a\u81ea\u7136\u5e74\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThis company\u2019s fiscal year ends on June 30th.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u5bb6\u516c\u53f8\u7684\u8d22\u5e74\u622a\u6b62\u4e8e\u6bcf\u5e746\u670830\u65e5\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">29.&nbsp;budget<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8b\u028cd\u0292\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u9884\u7b97\uff1b\u7f16\u5236\u9884\u7b97\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)\u3001\u52a8\u8bcd(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u63d0\u524d\u89c4\u5212\u4e0b\u4e00\u5468\u671f\u6536\u5165\u3001\u652f\u51fa\u7684\u8d22\u52a1\u65b9\u6848\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe finance department drafts the annual operating budget.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8d22\u52a1\u90e8\u95e8\u8349\u62df\u5e74\u5ea6\u8fd0\u8425\u9884\u7b97\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">30.&nbsp;forecast<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8f\u0254\u02d0k\u0251\u02d0st\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d22\u52a1\u9884\u6d4b\uff1b\u9884\u4f30\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)\u3001\u52a8\u8bcd(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u7ed3\u5408\u5386\u53f2\u8d26\u52a1\u9884\u5224\u672a\u6765\u8425\u6536\u3001\u6210\u672c\u6570\u636e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAccountants forecast next year\u2019s sales and costs.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8ba1\u4eba\u5458\u9884\u4f30\u4e0b\u4e00\u5e74\u7684\u9500\u552e\u989d\u4e0e\u5404\u9879\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">31.&nbsp;tax deduction<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/t\u00e6ks d\u026a\u02c8d\u028ck\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7a0e\u6536\u62b5\u6263\u9879\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u6cd5\u5f8b\u5141\u8bb8\u4ece\u5e94\u7a0e\u6536\u5165\u4e2d\u6263\u9664\u3001\u51cf\u5c11\u7f34\u7a0e\u91d1\u989d\u7684\u652f\u51fa\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aCharitable donations qualify as legal tax deductions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6148\u5584\u6350\u6b3e\u5c5e\u4e8e\u5408\u6cd5\u7a0e\u6536\u62b5\u6263\u9879\u76ee\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">32.&nbsp;taxable income<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8t\u00e6ks\u0259bl \u02c8\u026ank\u028cm\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5e94\u7a0e\u6536\u5165\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u6263\u9664\u62b5\u6263\u9879\u540e\uff0c\u9700\u8981\u8ba1\u7b97\u7f34\u7eb3\u7a0e\u6b3e\u7684\u6536\u5165\u603b\u989d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aTaxable income equals total income minus deductions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e94\u7a0e\u6536\u5165\u7b49\u4e8e\u603b\u6536\u5165\u51cf\u53bb\u5404\u9879\u62b5\u6263\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">33.&nbsp;write-off<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8ra\u026at \u0252f\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u574f\u8d26\u6838\u9500\uff0c\u8d44\u4ea7\u51b2\u9500\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u786e\u8ba4\u6b20\u6b3e\u5b8c\u5168\u65e0\u6cd5\u6536\u56de\uff0c\u76f4\u63a5\u4ece\u8d26\u76ee\u6263\u9664\u635f\u5931\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aUnrecoverable debts will become a bad debt write-off.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u65e0\u6cd5\u8ffd\u56de\u7684\u6b20\u6b3e\u4f1a\u4f5c\u4e3a\u574f\u8d26\u6838\u9500\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">34.&nbsp;write-down<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8ra\u026at da\u028an\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d44\u4ea7\u51cf\u503c\u8ba1\u63d0\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u8d44\u4ea7\u5e02\u4ef7\u4e0b\u8dcc\uff0c\u4e0b\u8c03\u8d26\u7c3f\u4e0a\u767b\u8bb0\u7684\u8d44\u4ea7\u4ef7\u503c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aOutdated machinery requires a large asset write-down.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8001\u65e7\u673a\u68b0\u8bbe\u5907\u9700\u8981\u5927\u989d\u8d44\u4ea7\u51cf\u503c\u8ba1\u63d0\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">35.&nbsp;capital expenditure<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8k\u00e6p\u026atl \u026ak\u02c8spend\u026at\u0283\u0259(r)\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d44\u672c\u6027\u652f\u51fa\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u8d2d\u7f6e\u5382\u623f\u3001\u8bbe\u5907\u7b49\u957f\u671f\u56fa\u5b9a\u8d44\u4ea7\u7684\u5927\u989d\u6295\u5165\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aBuying new factories belongs to capital expenditure.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u65b0\u5efa\u5382\u623f\u5c5e\u4e8e\u8d44\u672c\u6027\u652f\u51fa\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">36.&nbsp;operating expense<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0252p\u0259re\u026at\u026a\u014b \u026ak\u02c8spens\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7ecf\u8425\u6027\u8d39\u7528\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u7ef4\u6301\u65e5\u5e38\u7ecf\u8425\u6301\u7eed\u4ea7\u751f\u7684\u5f00\u9500\uff0c\u5e7f\u544a\u3001\u5de5\u8d44\u5747\u5c5e\u4e8e\u6b64\u7c7b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aMarketing fees are typical operating expenses.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8425\u9500\u8d39\u7528\u662f\u5178\u578b\u7684\u7ecf\u8425\u6027\u8d39\u7528\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">37.&nbsp;dividend<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8d\u026av\u026adend\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u80a1\u606f\uff0c\u5206\u7ea2\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u4f01\u4e1a\u5c06\u51c0\u5229\u6da6\u6309\u6301\u80a1\u6bd4\u4f8b\u5206\u7ed9\u80a1\u4e1c\u7684\u6536\u76ca\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aStable firms distribute dividends to shareholders yearly.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7ecf\u8425\u7a33\u5b9a\u7684\u4f01\u4e1a\u6bcf\u5e74\u5411\u80a1\u4e1c\u53d1\u653e\u5206\u7ea2\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">38.&nbsp;shareholder<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0283e\u0259h\u0259\u028ald\u0259(r)\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u80a1\u4e1c\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u6301\u6709\u4f01\u4e1a\u80a1\u7968\u3001\u4eab\u6709\u6536\u76ca\u4e0e\u6295\u7968\u6743\u7684\u6295\u8d44\u4eba\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aShareholders will check the annual accounting reports.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u80a1\u4e1c\u90fd\u4f1a\u67e5\u9605\u5e74\u5ea6\u4f1a\u8ba1\u62a5\u8868\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">39.&nbsp;goodwill<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02cc\u0261\u028ad\u02c8w\u026al\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5546\u8a89\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u4f01\u4e1a\u54c1\u724c\u53e3\u7891\u3001\u5ba2\u6237\u8d44\u6e90\u6784\u6210\u7684\u65e0\u5f62\u8d44\u4ea7\uff0c\u5e76\u8d2d\u573a\u666f\u5fc5\u8003\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aGoodwill appears during corporate acquisition at a premium.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f01\u4e1a\u6ea2\u4ef7\u6536\u8d2d\u5176\u4ed6\u516c\u53f8\u65f6\u8d26\u76ee\u4f1a\u4ea7\u751f\u5546\u8a89\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">40.&nbsp;solvency<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8s\u0252lv\u0259nsi\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u507f\u503a\u80fd\u529b\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u4f01\u4e1a\u957f\u671f\u507f\u8fd8\u5168\u90e8\u503a\u52a1\u7684\u8d22\u52a1\u5b9e\u529b\uff0c\u5ba1\u8ba1\u6838\u5fc3\u8bc4\u4f30\u9879\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAuditors assess the company\u2019s long-term solvency.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5ba1\u8ba1\u5e08\u8bc4\u4f30\u4f01\u4e1a\u957f\u671f\u507f\u503a\u80fd\u529b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">41.&nbsp;liquidity<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/l\u026a\u02c8kw\u026ad\u0259ti\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d44\u4ea7\u6d41\u52a8\u6027\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u8d44\u4ea7\u5feb\u901f\u8f6c\u6362\u6210\u73b0\u91d1\u7684\u96be\u6613\u7a0b\u5ea6\uff0c\u73b0\u91d1\u6d41\u52a8\u6027\u6700\u9ad8\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aCash has the highest liquidity among all assets.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u73b0\u91d1\u5728\u6240\u6709\u8d44\u4ea7\u4e2d\u62e5\u6709\u6700\u9ad8\u6d41\u52a8\u6027\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">42.&nbsp;reconciliation<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02ccrek\u0259ns\u026ali\u02c8e\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d26\u76ee\u6838\u5bf9\uff0c\u8c03\u8282\u8868\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u6838\u5bf9\u94f6\u884c\u6d41\u6c34\u4e0e\u4f01\u4e1a\u8d26\u9762\uff0c\u6d88\u9664\u8d26\u52a1\u5dee\u989d\u7684\u6d41\u7a0b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aBank reconciliation matches bank records and company books.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u94f6\u884c\u4f59\u989d\u8c03\u8282\u8868\u6838\u5bf9\u94f6\u884c\u8bb0\u5f55\u4e0e\u4f01\u4e1a\u8d26\u7c3f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">43.&nbsp;fraud<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/fr\u0254\u02d0d\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d22\u52a1\u821e\u5f0a\uff0c\u9020\u5047\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u523b\u610f\u7be1\u6539\u3001\u4f2a\u9020\u4f1a\u8ba1\u8d26\u76ee\u8c0b\u53d6\u5229\u76ca\u7684\u8fdd\u6cd5\u884c\u4e3a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aStrict audits prevent accounting fraud in enterprises.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e25\u683c\u5ba1\u8ba1\u80fd\u591f\u9632\u8303\u4f01\u4e1a\u8d22\u52a1\u9020\u5047\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">44.&nbsp;GAAP<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0261\u00e6p\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u901a\u7528\u4f1a\u8ba1\u51c6\u5219\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u7f29\u5199<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u7f8e\u56fd\u4f01\u4e1a\u7edf\u4e00\u9075\u5faa\u7684\u5b98\u65b9\u4f1a\u8ba1\u89c4\u8303\uff0c\u9605\u8bfb\u9ad8\u9891\u7f29\u5199\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAll American firms must follow GAAP when making statements.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6240\u6709\u7f8e\u56fd\u4f01\u4e1a\u7f16\u5236\u62a5\u8868\u90fd\u5fc5\u987b\u9075\u5faa\u901a\u7528\u4f1a\u8ba1\u51c6\u5219\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">45.&nbsp;certified public accountant (CPA)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8s\u025c\u02d0t\u026afa\u026ad \u02c8p\u028cbl\u026ak \u0259\u02c8ka\u028ant\u0259nt\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6ce8\u518c\u4f1a\u8ba1\u5e08\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u6301\u6709\u4e13\u4e1a\u8bc1\u4e66\u3001\u53ef\u72ec\u7acb\u5f00\u5c55\u5ba1\u8ba1\u7684\u9ad8\u7ea7\u8d22\u4f1a\u4eba\u5458\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aA CPA is authorized to conduct independent audits.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6ce8\u518c\u4f1a\u8ba1\u5e08\u5177\u5907\u5f00\u5c55\u72ec\u7acb\u5ba1\u8ba1\u7684\u6cd5\u5b9a\u8d44\u8d28\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">46.&nbsp;gross profit<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0261r\u0259\u028as \u02c8pr\u0252f\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6bdb\u5229\u6da6\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u8425\u4e1a\u6536\u5165\u6263\u9664\u76f4\u63a5\u751f\u4ea7\u539f\u6750\u6599\u3001\u4eba\u5de5\u6210\u672c\u540e\u7684\u5229\u6da6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aGross profit deducts only direct production costs.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6bdb\u5229\u6da6\u4ec5\u6263\u9664\u76f4\u63a5\u751f\u4ea7\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">47.&nbsp;net income<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/net \u02c8\u026ank\u028cm\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u51c0\u5229\u6da6\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u6263\u9664\u5168\u90e8\u6210\u672c\u3001\u7a0e\u8d39\u3001\u5229\u606f\u540e\u6700\u7ec8\u51c0\u6536\u76ca\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aNet income is the final profit after all taxes and fees.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u51c0\u5229\u6da6\u662f\u6263\u9664\u6240\u6709\u7a0e\u8d39\u540e\u7684\u6700\u7ec8\u6536\u76ca\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">48.&nbsp;cost accounting<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u0252st \u0259\u02c8ka\u028ant\u026a\u014b\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6210\u672c\u4f1a\u8ba1\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u4e13\u95e8\u6838\u7b97\u3001\u7ba1\u63a7\u751f\u4ea7\u5236\u9020\u6210\u672c\u7684\u4f1a\u8ba1\u5206\u652f\uff0c\u5236\u9020\u4e1a\u9ad8\u9891\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aManufacturers rely on cost accounting to control production spending.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5236\u9020\u4f01\u4e1a\u4f9d\u9760\u6210\u672c\u4f1a\u8ba1\u7ba1\u63a7\u751f\u4ea7\u5f00\u652f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">49.&nbsp;bank reconciliation statement<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/b\u00e6\u014bk \u02ccrek\u0259ns\u026ali\u02c8e\u026a\u0283n \u02c8ste\u026atm\u0259nt\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u94f6\u884c\u4f59\u989d\u8c03\u8282\u8868\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u4e13\u95e8\u62b9\u5e73\u4f01\u4e1a\u8d26\u9762\u4e0e\u94f6\u884c\u6d41\u6c34\u5dee\u989d\u7684\u4f1a\u8ba1\u9644\u8868\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe finish the bank reconciliation statement at the end of each month.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6211\u4eec\u6bcf\u6708\u672b\u7f16\u5236\u94f6\u884c\u4f59\u989d\u8c03\u8282\u8868\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">50.&nbsp;intangible asset<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u026an\u02c8t\u00e6nd\u0292\u0259bl \u02c8\u00e6set\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u65e0\u5f62\u8d44\u4ea7\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u65e0\u5b9e\u4f53\u5f62\u6001\u3001\u5177\u5907\u957f\u671f\u6536\u76ca\u7684\u8d44\u4ea7\uff0c\u4e13\u5229\u3001\u7248\u6743\u3001\u5546\u8a89\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aPatents and copyrights are typical intangible assets.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e13\u5229\u4e0e\u7248\u6743\u662f\u5178\u578b\u7684\u65e0\u5f62\u8d44\u4ea7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bf7\u70b9\u51fb\u8fd4\u56de\u9996\u9875<a href=\"https:\/\/openhub365.cn\/index.php\/2026\/07\/05\/%e6%89%98%e7%a6%8f%ef%bc%9a%e5%95%86%e4%b8%9a%e7%ae%a1%e7%90%86%e7%b1%bb%e8%af%8d%e6%b1%87%e7%9b%ae%e5%bd%95\/\" data-type=\"post\" data-id=\"24014\">\u6258\u798f\uff1a\u5546\u4e1a\u7ba1\u7406\u7c7b\u8bcd\u6c47\u76ee\u5f55<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4e86\u89e3\u66f4\u591a\u6258\u798f\uff1a\u65e5\u5e38\u751f\u6d3b\u573a\u666f\u8bcd\u6c47&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[502],"tags":[],"class_list":["post-24001","post","type-post","status-publish","format-standard","hentry","category-502"],"_links":{"self":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/posts\/24001","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/comments?post=24001"}],"version-history":[{"count":0,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/posts\/24001\/revisions"}],"wp:attachment":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/media?parent=24001"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/categories?post=24001"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/tags?post=24001"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}