{"id":24011,"date":"2026-07-05T17:09:23","date_gmt":"2026-07-05T09:09:23","guid":{"rendered":"https:\/\/openhub365.cn\/?p=24011"},"modified":"2026-07-05T19:22:49","modified_gmt":"2026-07-05T11:22:49","slug":"%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\/%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":"15.\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\/05\/%e6%89%98%e7%a6%8f%ef%bc%9a%e5%8f%a3%e8%af%ad%e9%80%bb%e8%be%91%e8%a1%94%e6%8e%a5%e8%a1%a8%e8%be%be%e8%af%8d%e6%b1%87%e7%9b%ae%e5%bd%95\/\" data-type=\"post\" data-id=\"23858\">\u6258\u798f\uff1a\u53e3\u8bed\u903b\u8f91\u8854\u63a5\u8868\u8fbe\u8bcd\u6c47\u76ee\u5f55<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1.&nbsp;petty cash<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8peti k\u00e6\u0283\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5907\u7528\u91d1\uff1b\u96f6\u7528\u73b0\u91d1\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\u7559\u5b58\u5c0f\u989d\u73b0\u91d1\uff0c\u7528\u4e8e\u5feb\u9012\u3001\u8017\u6750\u7b49\u96f6\u661f\u5c0f\u989d\u652f\u51fa\uff0c\u57fa\u7840\u4f1a\u8ba1\u5b9e\u64cd\u9ad8\u9891\u8bcd\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aStaff fill out petty cash vouchers to claim small daily office expenses.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5458\u5de5\u586b\u5199\u5907\u7528\u91d1\u51ed\u5355\u62a5\u9500\u5c0f\u989d\u65e5\u5e38\u529e\u516c\u5f00\u9500\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2.&nbsp;voucher<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8va\u028at\u0283\u0259(r)\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4ed8\u6b3e\u51ed\u5355\uff1b\u8bb0\u8d26\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\u8bc1\u660e\u73b0\u91d1\u652f\u51fa\u3001\u4e1a\u52a1\u53d1\u751f\u7684\u7eb8\u8d28\u5355\u636e\uff0c\u5185\u90e8\u63a7\u5236\u8003\u70b9\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aEvery petty cash disbursement must be supported by a signed voucher.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6bcf\u4e00\u7b14\u5907\u7528\u91d1\u652f\u51fa\u90fd\u5fc5\u987b\u9644\u5e26\u7b7e\u5b57\u51ed\u5355\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3.&nbsp;post-closing trial balance<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/p\u0259\u028ast \u02c8kl\u0259\u028az\u026a\u014b \u02c8tra\u026a\u0259l \u02c8b\u00e6l\u0259ns\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7ed3\u8d26\u540e\u8bd5\u7b97\u5e73\u8861\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\u7ed3\u8f6c\u6536\u652f\u79d1\u76ee\u540e\u7f16\u5236\uff0c\u4ec5\u7559\u5b58\u8d44\u4ea7\u3001\u8d1f\u503a\u3001\u6743\u76ca\u6c38\u4e45\u6027\u79d1\u76ee\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe post-closing trial balance confirms ledger accuracy before the new fiscal period.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7ed3\u8d26\u540e\u8bd5\u7b97\u5e73\u8861\u8868\u786e\u8ba4\u8d26\u7c3f\u65e0\u8bef\uff0c\u518d\u5f00\u542f\u65b0\u4f1a\u8ba1\u5468\u671f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">4.&nbsp;property, plant &amp; equipment (PP&amp;E)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8pr\u0252p\u0259ti pl\u0251\u02d0nt \u0259nd \u026a\u02c8kw\u026apm\u0259nt\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u56fa\u5b9a\u8d44\u4ea7\uff08\u5382\u623f\u3001\u571f\u5730\u3001\u8bbe\u5907\uff09\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\u957f\u671f\u6709\u5f62\u7ecf\u8425\u8d44\u4ea7\uff0c\u9664\u571f\u5730\u5916\u5747\u5206\u671f\u8ba1\u63d0\u6298\u65e7\uff0c\u8d22\u62a5\u6838\u5fc3\u7c7b\u76ee\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aFactories record machinery and workshop buildings under PP&amp;E accounts.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5de5\u5382\u5c06\u673a\u68b0\u8bbe\u5907\u3001\u8f66\u95f4\u5382\u623f\u8ba1\u5165\u56fa\u5b9a\u8d44\u4ea7\u79d1\u76ee\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">5.&nbsp;intercompany transaction<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02cc\u026ant\u0259\u02c8k\u028cmp\u0259ni tr\u00e6ns\u02c8\u00e6k\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5185\u90e8\u5173\u8054\u4ea4\u6613\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\u6bcd\u516c\u53f8\u4e0e\u5b50\u516c\u53f8\u3001\u5b50\u516c\u53f8\u4e4b\u95f4\u7684\u8d2d\u9500\u3001\u501f\u8d37\uff0c\u7f16\u5236\u5408\u5e76\u62a5\u8868\u9700\u5168\u989d\u62b5\u6d88\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aIntercompany sales must be eliminated when creating consolidated statements.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7f16\u5236\u5408\u5e76\u62a5\u8868\u65f6\uff0c\u96c6\u56e2\u5185\u90e8\u8d2d\u9500\u4ea4\u6613\u5fc5\u987b\u62b5\u6d88\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">6.&nbsp;non-controlling interest (minority interest)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/n\u0252n k\u0259n\u02c8tr\u0259\u028al\u026a\u014b \u02c8\u026antr\u0259st\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5c11\u6570\u80a1\u4e1c\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\u5b50\u516c\u53f8\u80a1\u6743\u4e2d\u4e0d\u5c5e\u4e8e\u6bcd\u516c\u53f8\u63a7\u80a1\u7684\u4efd\u989d\uff0c\u5408\u5e76\u8d44\u4ea7\u8d1f\u503a\u8868\u5fc5\u8003\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aNon-controlling interest represents external investors\u2019 share of a subsidiary\u2019s equity.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5c11\u6570\u80a1\u4e1c\u6743\u76ca\u4ee3\u8868\u5916\u90e8\u6295\u8d44\u8005\u6301\u6709\u7684\u5b50\u516c\u53f8\u80a1\u6743\u4efd\u989d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">7.&nbsp;goodwill<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\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\u5e76\u8d2d\u4ef7\u6b3e\u9ad8\u4e8e\u88ab\u6536\u8d2d\u65b9\u51c0\u8d44\u4ea7\u516c\u5141\u4ef7\u503c\u7684\u5dee\u989d\uff0c\u957f\u671f\u65e0\u5f62\u8d44\u4ea7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aGoodwill arises only during business acquisition and undergoes annual impairment tests.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5546\u8a89\u4ec5\u4ea7\u751f\u4e8e\u4f01\u4e1a\u5e76\u8d2d\uff0c\u4e14\u6bcf\u5e74\u9700\u8fdb\u884c\u51cf\u503c\u6d4b\u8bd5\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">8.&nbsp;patent<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8pe\u026atnt\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4e13\u5229\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\u53d7\u6cd5\u5f8b\u4fdd\u62a4\u7684\u6280\u672f\u77e5\u8bc6\u4ea7\u6743\uff0c\u5c5e\u4e8e\u53ef\u644a\u9500\u65e0\u5f62\u8d44\u4ea7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe firm amortizes its new technology patent over twenty years.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f01\u4e1a\u572820\u5e74\u5185\u5206\u671f\u644a\u9500\u65b0\u6280\u672f\u4e13\u5229\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">9.&nbsp;copyright<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8k\u0252pira\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7248\u6743\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\u6587\u5b66\u3001\u8f6f\u4ef6\u3001\u5f71\u97f3\u4f5c\u54c1\u4e13\u5c5e\u6743\u5229\uff0c\u5f52\u7c7b\u65e0\u5f62\u8d44\u4ea7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aSoftware copyright is recorded as an intangible asset on the balance sheet.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8f6f\u4ef6\u7248\u6743\u5728\u8d44\u4ea7\u8d1f\u503a\u8868\u8bb0\u4e3a\u65e0\u5f62\u8d44\u4ea7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">10.&nbsp;trademark<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8tre\u026adm\u0251\u02d0k\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5546\u6807\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\u54c1\u724c\u6807\u8bc6\u4e13\u7528\u6743\uff0c\u5177\u5907\u957f\u671f\u5546\u4e1a\u4ef7\u503c\uff0c\u6309\u671f\u644a\u9500\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWell-known trademarks significantly raise a brand\u2019s overall fair value.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u77e5\u540d\u5546\u6807\u5927\u5e45\u63d0\u5347\u54c1\u724c\u6574\u4f53\u516c\u5141\u4ef7\u503c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">11.&nbsp;LIFO (Last-In, First-Out)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8l\u026af\u0259\u028a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u540e\u8fdb\u5148\u51fa\u5b58\u8d27\u8ba1\u4ef7\u6cd5\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\u5047\u8bbe\u540e\u91c7\u8d2d\u5b58\u8d27\u5148\u552e\u51fa\uff0c\u901a\u80c0\u65f6\u671f\u62ac\u9ad8\u9500\u8d27\u6210\u672c\u3001\u964d\u4f4e\u5e94\u7a0e\u5229\u6da6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAmerican corporations often adopt LIFO for inventory valuation under US GAAP.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7f8e\u56fd\u4f01\u4e1a\u5e38\u4f9d\u636e\u516c\u8ba4\u4f1a\u8ba1\u51c6\u5219\u91c7\u7528\u540e\u8fdb\u5148\u51fa\u6cd5\u6838\u7b97\u5b58\u8d27\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">12.&nbsp;FIFO (First-In, First-Out)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8fi\u02d0f\u0259\u028a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5148\u8fdb\u5148\u51fa\u5b58\u8d27\u8ba1\u4ef7\u6cd5\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\u5148\u8d2d\u5165\u5b58\u8d27\u4f18\u5148\u9500\u552e\uff0c\u7269\u4ef7\u4e0a\u6da8\u65f6\u8d26\u9762\u5b58\u8d27\u4ef7\u503c\u66f4\u9ad8\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aFood retailers choose FIFO to match the actual flow of perishable goods.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u98df\u54c1\u96f6\u552e\u5546\u9009\u7528\u5148\u8fdb\u5148\u51fa\u6cd5\u5339\u914d\u6613\u8150\u5546\u54c1\u771f\u5b9e\u6d41\u8f6c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">13.&nbsp;weighted average method<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8we\u026at\u026ad \u02c8\u00e6v\u0259r\u026ad\u0292 \u02c8me\u03b8\u0259d\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u52a0\u6743\u5e73\u5747\u6cd5\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\u53d6\u5168\u90e8\u5b58\u8d27\u5e73\u5747\u5355\u4ef7\u6838\u7b97\u9500\u8d27\u6210\u672c\uff0c\u4e2d\u5c0f\u4f01\u4e1a\u901a\u7528\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aSmall manufacturers use the weighted average method to simplify inventory calculation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5c0f\u578b\u5236\u9020\u4f01\u4e1a\u7528\u52a0\u6743\u5e73\u5747\u6cd5\u7b80\u5316\u5b58\u8d27\u6838\u7b97\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">14.&nbsp;purchase discount<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8p\u025c\u02d0t\u0283\u0259s \u02c8d\u026aska\u028ant\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d2d\u8d27\u6298\u6263\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\u63d0\u524d\u652f\u4ed8\u4f9b\u5e94\u5546\u8d27\u6b3e\u83b7\u5f97\u7684\u4ef7\u6b3e\u51cf\u514d\uff0c\u62b5\u51cf\u91c7\u8d2d\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe receive a 2% purchase discount if we settle supplier bills within 10 days.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">10\u5929\u5185\u7ed3\u6e05\u4f9b\u5e94\u5546\u8d27\u6b3e\u53ef\u4eab\u53d72%\u8d2d\u8d27\u6298\u6263\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">15.&nbsp;sales discount<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/se\u026alz \u02c8d\u026aska\u028ant\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u9500\u552e\u6298\u6263\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\u7ed9\u4e88\u8d4a\u9500\u5ba2\u6237\u63d0\u524d\u56de\u6b3e\u7684\u4ef7\u6b3e\u4f18\u60e0\uff0c\u8ba1\u5165\u5f53\u671f\u9500\u552e\u8d39\u7528\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aSales discounts encourage clients to pay off accounts receivable ahead of schedule.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9500\u552e\u6298\u6263\u6fc0\u52b1\u5ba2\u6237\u63d0\u524d\u7ed3\u6e05\u5e94\u6536\u8d26\u6b3e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">16.&nbsp;purchase return<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8p\u025c\u02d0t\u0283\u0259s r\u026a\u02c8t\u025c\u02d0n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d2d\u8d27\u9000\u56de\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\u5411\u4f9b\u5e94\u5546\u9000\u56de\u7455\u75b5\u8d27\u7269\uff0c\u51b2\u51cf\u539f\u6750\u6599\u91c7\u8d2d\u91d1\u989d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aPurchase returns reduce the total balance of inventory and accounts payable.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8d2d\u8d27\u9000\u56de\u4f1a\u51cf\u5c11\u5b58\u8d27\u4e0e\u5e94\u4ed8\u8d26\u6b3e\u8d26\u9762\u603b\u989d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">17.&nbsp;sales return<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/se\u026alz r\u026a\u02c8t\u025c\u02d0n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u9500\u552e\u9000\u56de\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\u9000\u56de\u5df2\u8d2d\u5546\u54c1\uff0c\u51b2\u51cf\u5f53\u671f\u9500\u552e\u6536\u5165\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aHigh sales returns will directly lower the firm\u2019s net sales revenue.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9ad8\u989d\u9500\u552e\u9000\u56de\u4f1a\u76f4\u63a5\u62c9\u4f4e\u4f01\u4e1a\u9500\u552e\u51c0\u6536\u5165\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">18.&nbsp;sales allowance<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/se\u026alz \u0259\u02c8la\u028a\u0259ns\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u9500\u552e\u6298\u8ba9\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\u5546\u54c1\u8f7b\u5fae\u7455\u75b5\u4e0d\u9000\u8d27\uff0c\u76f4\u63a5\u51cf\u514d\u90e8\u5206\u8d27\u6b3e\uff0c\u65e0\u9700\u9000\u56de\u5b9e\u7269\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe offered a sales allowance instead of accepting full product returns.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6211\u4eec\u63d0\u4f9b\u9500\u552e\u6298\u8ba9\uff0c\u800c\u975e\u5168\u989d\u6536\u56de\u9000\u8d27\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">19.&nbsp;bank reconciliation<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/b\u00e6\u014bk \u02ccrek\u0259ns\u026ali\u02c8e\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u94f6\u884c\u5b58\u6b3e\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\u6838\u5bf9\u4f01\u4e1a\u8d26\u9762\u5b58\u6b3e\u4e0e\u94f6\u884c\u5bf9\u8d26\u5355\u5dee\u5f02\uff0c\u8c03\u8282\u672a\u8fbe\u8d26\u9879\uff0c\u6708\u5ea6\u5fc5\u505a\u6d41\u7a0b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAccountants complete bank reconciliation at month-end to locate missing cash records.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8ba1\u6708\u672b\u7f16\u5236\u94f6\u884c\u4f59\u989d\u8c03\u8282\u8868\uff0c\u67e5\u627e\u9057\u6f0f\u73b0\u91d1\u8bb0\u5f55\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">20.&nbsp;outstanding check<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02cca\u028at\u02c8st\u00e6nd\u026a\u014b t\u0283ek\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u672a\u5151\u73b0\u652f\u7968\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\u5df2\u5f00\u5177\u4ed8\u6b3e\u3001\u94f6\u884c\u5c1a\u672a\u6263\u6b3e\u7684\u652f\u7968\uff0c\u8c03\u8282\u8868\u6838\u5fc3\u8c03\u6574\u9879\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aOutstanding checks make bank statement balances higher than company cash books.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u672a\u5151\u73b0\u652f\u7968\u4f1a\u5bfc\u81f4\u94f6\u884c\u5bf9\u8d26\u5355\u4f59\u989d\u9ad8\u4e8e\u4f01\u4e1a\u73b0\u91d1\u8d26\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">21.&nbsp;deposit in transit<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/d\u026a\u02c8p\u0252z\u026at \u026an \u02c8tr\u00e6nz\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5728\u9014\u5b58\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\u5df2\u5b58\u5165\u94f6\u884c\u3001\u94f6\u884c\u5c1a\u672a\u5165\u8d26\u7684\u73b0\u91d1\u5b58\u6b3e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aCash deposited after banking hours becomes deposit in transit for reconciliation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u94f6\u884c\u4e0b\u73ed\u540e\u5b58\u5165\u7684\u73b0\u91d1\u5c5e\u4e8e\u8c03\u8282\u8868\u4e2d\u7684\u5728\u9014\u5b58\u6b3e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">22.&nbsp;non-cash transaction<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/n\u0252n k\u00e6\u0283 tr\u00e6ns\u02c8\u00e6k\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u975e\u73b0\u91d1\u4ea4\u6613\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\u9645\u73b0\u91d1\u6536\u4ed8\u7684\u4e1a\u52a1\uff0c\u5982\u4ee5\u56fa\u5b9a\u8d44\u4ea7\u7f6e\u6362\u8bbe\u5907\uff0c\u73b0\u91d1\u6d41\u91cf\u8868\u9644\u6ce8\u62ab\u9732\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aExchanging old machinery for new equipment counts as a non-cash transaction.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u65e7\u8bbe\u5907\u7f6e\u6362\u65b0\u673a\u5668\u5c5e\u4e8e\u975e\u73b0\u91d1\u4ea4\u6613\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">23.&nbsp;accrual basis accounting<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02c8kru\u02d0\u0259l \u02c8be\u026as\u026as \u0259\u02c8ka\u028ant\u026a\u014b\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6743\u8d23\u53d1\u751f\u5236\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\u6258\u798f\u4f1a\u8ba1\u8bb2\u5ea7\u6838\u5fc3\uff0c\u6536\u5165\/\u8d39\u7528\u6309\u4e1a\u52a1\u53d1\u751f\u786e\u8ba4\uff0c\u4e0d\u4ee5\u73b0\u91d1\u6536\u4ed8\u4e3a\u51c6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAll public corporations must follow accrual basis accounting for financial reporting.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6240\u6709\u4e0a\u5e02\u516c\u53f8\u5fc5\u987b\u4f7f\u7528\u6743\u8d23\u53d1\u751f\u5236\u7f16\u5236\u8d22\u52a1\u62a5\u544a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">24.&nbsp;cash basis accounting<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u00e6\u0283 \u02c8be\u026as\u026as \u0259\u02c8ka\u028ant\u026a\u014b\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6536\u4ed8\u5b9e\u73b0\u5236\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\u4ec5\u6536\u5230\u73b0\u91d1\u8bb0\u6536\u5165\u3001\u4ed8\u51fa\u73b0\u91d1\u8bb0\u8d39\u7528\uff0c\u5c0f\u578b\u4e2a\u4f53\u6237\u4f7f\u7528\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aSmall family shops adopt cash basis accounting due to simple calculation rules.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5c0f\u578b\u5bb6\u5ead\u5546\u94fa\u56e0\u6838\u7b97\u7b80\u4fbf\u91c7\u7528\u6536\u4ed8\u5b9e\u73b0\u5236\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">25.&nbsp;consistency principle<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u0259n\u02c8s\u026ast\u0259nsi \u02c8pr\u026ans\u0259pl\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4e00\u8d2f\u6027\u539f\u5219\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\u6838\u7b97\u65b9\u6cd5\u524d\u540e\u5404\u671f\u4fdd\u6301\u7edf\u4e00\uff0c\u4e0d\u5f97\u968f\u610f\u53d8\u66f4\uff0c\u8d22\u62a5\u7406\u8bba\u8003\u70b9\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe consistency principle forbids frequent switching of inventory valuation methods.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u8d2f\u6027\u539f\u5219\u7981\u6b62\u9891\u7e41\u53d8\u66f4\u5b58\u8d27\u8ba1\u4ef7\u65b9\u5f0f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">26.&nbsp;objective principle<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259b\u02c8d\u0292ekt\u026av \u02c8pr\u026ans\u0259pl\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5ba2\u89c2\u6027\u539f\u5219\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\u8d26\u52a1\u8bb0\u5f55\u5fc5\u987b\u4ee5\u771f\u5b9e\u3001\u53ef\u9a8c\u8bc1\u539f\u59cb\u5355\u636e\u4e3a\u4f9d\u636e\uff0c\u675c\u7edd\u4e3b\u89c2\u4f30\u7b97\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAll journal entries rely on objective source documents like invoices and receipts.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6240\u6709\u4f1a\u8ba1\u5206\u5f55\u90fd\u4f9d\u6258\u53d1\u7968\u3001\u6536\u636e\u7b49\u5ba2\u89c2\u539f\u59cb\u51ed\u8bc1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">27.&nbsp;time-period assumption<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/ta\u026am \u02c8p\u026a\u0259ri\u0259d \u0259\u02c8s\u028cmp\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4f1a\u8ba1\u5206\u671f\u5047\u8bbe\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\u5c06\u4f01\u4e1a\u6301\u7eed\u7ecf\u8425\u5468\u671f\u5212\u5206\u4e3a\u6708\u3001\u5b63\u3001\u5e74\u5ea6\uff0c\u5b9a\u671f\u51fa\u5177\u8d22\u52a1\u62a5\u8868\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe time-period assumption allows investors to compare quarterly business performance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8ba1\u5206\u671f\u5047\u8bbe\u8ba9\u6295\u8d44\u8005\u80fd\u591f\u5bf9\u6bd4\u5404\u5b63\u5ea6\u7ecf\u8425\u4e1a\u7ee9\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">28.&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\u5411\u4f9b\u5e94\u5546\u91c7\u8d2d\u8d27\u7269\u5f62\u6210\u7684\u77ed\u671f\u65e0\u606f\u8d1f\u503a\uff0c\u6d41\u52a8\u8d1f\u503a\u57fa\u7840\u8bcd\u6c47\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe firm extended accounts payable terms to preserve operating cash.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f01\u4e1a\u5ef6\u957f\u5e94\u4ed8\u8d26\u6b3e\u8d26\u671f\uff0c\u7559\u5b58\u7ecf\u8425\u73b0\u91d1\u6d41\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">29.&nbsp;current asset<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8k\u028cr\u0259nt \u02c8\u00e6set\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6d41\u52a8\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\u4e00\u5e74\u4ee5\u5185\u53ef\u53d8\u73b0\u6216\u8017\u7528\u7684\u8d44\u4ea7\uff0c\u542b\u73b0\u91d1\u3001\u5b58\u8d27\u3001\u5e94\u6536\u6b3e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aCash, inventory and prepaid rent are three major types of current assets.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u73b0\u91d1\u3001\u5b58\u8d27\u3001\u9884\u4ed8\u79df\u91d1\u662f\u4e09\u5927\u4e3b\u8981\u6d41\u52a8\u8d44\u4ea7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">30.&nbsp;non-current asset<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/n\u0252n \u02c8k\u028cr\u0259nt \u02c8\u00e6set\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u975e\u6d41\u52a8\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\u4f7f\u7528\u5468\u671f\u8d85\u8fc7\u4e00\u5e74\u7684\u957f\u671f\u8d44\u4ea7\uff0c\u56fa\u5b9a\u8d44\u4ea7\u3001\u65e0\u5f62\u8d44\u4ea7\u5f52\u6b64\u7c7b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aLand, patents and long-term investments are classified as non-current assets.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u571f\u5730\u3001\u4e13\u5229\u3001\u957f\u671f\u6295\u8d44\u5f52\u7c7b\u4e3a\u975e\u6d41\u52a8\u8d44\u4ea7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">31.&nbsp;current liability<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8k\u028cr\u0259nt \u02ccla\u026a\u0259\u02c8b\u026al\u0259ti\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6d41\u52a8\u8d1f\u503a\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\u4e00\u5e74\u5185\u5230\u671f\u9700\u507f\u8fd8\u7684\u503a\u52a1\uff0c\u5e94\u4ed8\u8d26\u6b3e\u3001\u77ed\u671f\u501f\u6b3e\u4e3a\u4e3b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAnalysts compare current assets and current liabilities to judge short-term liquidity.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5206\u6790\u5e08\u5bf9\u6bd4\u6d41\u52a8\u8d44\u4ea7\u4e0e\u6d41\u52a8\u8d1f\u503a\u5224\u65ad\u77ed\u671f\u6d41\u52a8\u6027\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">32.&nbsp;long-term liability<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/l\u0252\u014b t\u025c\u02d0m \u02ccla\u026a\u0259\u02c8b\u026al\u0259ti\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u957f\u671f\u8d1f\u503a\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\u507f\u8fd8\u671f\u9650\u8d85\u8fc712\u4e2a\u6708\u7684\u503a\u52a1\uff0c\u957f\u671f\u501f\u6b3e\u3001\u5e94\u4ed8\u503a\u5238\u5c5e\u4e8e\u6b64\u7c7b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aIssuing bonds creates large long-term liability for manufacturing enterprises.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u53d1\u884c\u503a\u5238\u4f1a\u4e3a\u5236\u9020\u4f01\u4e1a\u5f62\u6210\u5927\u989d\u957f\u671f\u8d1f\u503a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">33.&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\u8d44\u4ea7\u6263\u9664\u8d1f\u503a\u540e\uff0c\u4f01\u4e1a\u6240\u6709\u8005\u4eab\u6709\u7684\u5269\u4f59\u6743\u76ca\uff0c\u4f1a\u8ba1\u6052\u7b49\u5f0f\u6838\u5fc3\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aOwner\u2019s equity rises when the company generates net profit each period.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f01\u4e1a\u6bcf\u671f\u4ea7\u751f\u51c0\u5229\u6da6\u65f6\uff0c\u6240\u6709\u8005\u6743\u76ca\u968f\u4e4b\u589e\u52a0\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">34.&nbsp;accounting equation<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02c8ka\u028ant\u026a\u014b \u026a\u02c8kwe\u026a\u0292n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4f1a\u8ba1\u6052\u7b49\u5f0f\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\u8d44\u4ea7=\u8d1f\u503a+\u6240\u6709\u8005\u6743\u76ca\uff0c\u590d\u5f0f\u8bb0\u8d26\u5e95\u5c42\u903b\u8f91\uff0c\u6258\u798f\u5f00\u7bc7\u57fa\u7840\u8003\u70b9\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aEvery business transaction keeps the accounting equation balanced at all times.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4efb\u4f55\u7ecf\u6d4e\u4e1a\u52a1\u90fd\u4f1a\u59cb\u7ec8\u7ef4\u6301\u4f1a\u8ba1\u6052\u7b49\u5f0f\u5e73\u8861\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">35.&nbsp;statement of owner\u2019s equity<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8ste\u026atm\u0259nt \u0252v \u02c8\u0259\u028an\u0259z \u02c8ekw\u0259ti\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6240\u6709\u8005\u6743\u76ca\u53d8\u52a8\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\u72ec\u7acb\u8d22\u52a1\u9644\u8868\uff0c\u5c55\u793a\u5f53\u671f\u5229\u6da6\u3001\u5206\u7ea2\u5bf9\u80a1\u4e1c\u6743\u76ca\u7684\u589e\u51cf\u5f71\u54cd\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe statement of owner\u2019s equity links the income statement and balance sheet.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6240\u6709\u8005\u6743\u76ca\u53d8\u52a8\u8868\u8854\u63a5\u5229\u6da6\u8868\u4e0e\u8d44\u4ea7\u8d1f\u503a\u8868\u6570\u636e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">36.&nbsp;operating activities<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0252p\u0259re\u026at\u026a\u014b \u00e6k\u02c8t\u026av\u0259tiz\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7ecf\u8425\u6d3b\u52a8\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\u73b0\u91d1\u6d41\u91cf\u8868\u7b2c\u4e00\u5927\u7c7b\uff0c\u4e3b\u8425\u9500\u552e\u3001\u91c7\u8d2d\u3001\u53d1\u85aa\u4ea7\u751f\u7684\u73b0\u91d1\u6536\u652f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aPositive net cash from operating activities proves stable core business profitability.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7ecf\u8425\u6d3b\u52a8\u51c0\u73b0\u91d1\u6d41\u5165\u4e3a\u6b63\uff0c\u8bc1\u660e\u4e3b\u8425\u4e1a\u52a1\u76c8\u5229\u7a33\u5b9a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">37.&nbsp;investing activities<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u026an\u02c8vest\u026a\u014b \u00e6k\u02c8t\u026av\u0259tiz\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6295\u8d44\u6d3b\u52a8\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\/\u5904\u7f6e\u957f\u671f\u8d44\u4ea7\u3001\u5bf9\u5916\u80a1\u6743\u6295\u8d44\u7684\u73b0\u91d1\u6d41\u52a8\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aHeavy cash outflow in investing activities signals corporate capacity expansion.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6295\u8d44\u6d3b\u52a8\u5927\u989d\u73b0\u91d1\u6d41\u51fa\u4ee3\u8868\u4f01\u4e1a\u4ea7\u80fd\u6269\u5f20\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">38.&nbsp;financing activities<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8fa\u026an\u00e6ns\u026a\u014b \u00e6k\u02c8t\u026av\u0259tiz\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7b79\u8d44\u6d3b\u52a8\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\u53d1\u80a1\u3001\u4e3e\u503a\u3001\u5206\u7ea2\u3001\u56de\u8d2d\u80a1\u7968\u7b49\u878d\u8d44\u76f8\u5173\u73b0\u91d1\u4e1a\u52a1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aIssuing new shares brings large cash inflow under financing activities.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u589e\u53d1\u80a1\u7968\u4f1a\u5728\u7b79\u8d44\u6d3b\u52a8\u9879\u4e0b\u4ea7\u751f\u5927\u989d\u73b0\u91d1\u6d41\u5165\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">39.&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\u6838\u67e5\u4f01\u4e1a\u8d22\u52a1\u62a5\u8868\u771f\u5b9e\u6027\u3001\u5408\u89c4\u6027\u7684\u4e13\u4e1a\u4eba\u5458\uff0c\u6258\u798f\u5546\u79d1\u8bb2\u5ea7\u9ad8\u9891\u4eba\u7269\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aIndependent external auditors issue official opinions on annual financial statements.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u72ec\u7acb\u5916\u90e8\u5ba1\u8ba1\u5e08\u5bf9\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u51fa\u5177\u6b63\u5f0f\u5ba1\u8ba1\u610f\u89c1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">40.&nbsp;audit opinion<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0254\u02d0d\u026at \u0259\u02c8p\u026anj\u0259n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5ba1\u8ba1\u610f\u89c1\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\u5ba1\u8ba1\u5e08\u5b8c\u6210\u6838\u67e5\u540e\u51fa\u5177\u7684\u7ed3\u8bba\uff0c\u65e0\u4fdd\u7559\u610f\u89c1\u4ee3\u8868\u62a5\u8868\u516c\u5141\u771f\u5b9e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aA qualified audit opinion indicates material flaws in accounting records.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4fdd\u7559\u5ba1\u8ba1\u610f\u89c1\u4ee3\u8868\u4f1a\u8ba1\u8bb0\u5f55\u5b58\u5728\u91cd\u5927\u7455\u75b5\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">41.&nbsp;GAAP (Generally Accepted Accounting Principles)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u516c\u8ba4\u4f1a\u8ba1\u539f\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\u4f1a\u8ba1\u89c4\u8303\uff0c\u6258\u798f\u8d22\u52a1\u9605\u8bfb\u53cd\u590d\u51fa\u73b0\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aListed US companies must prepare financial statements in line with GAAP standards.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7f8e\u56fd\u4e0a\u5e02\u516c\u53f8\u5fc5\u987b\u6309\u7167\u516c\u8ba4\u4f1a\u8ba1\u51c6\u5219\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">42.&nbsp;write off<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/ra\u026at \u0252f\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5168\u989d\u6838\u9500\uff1b\u51b2\u9500\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u786e\u8ba4\u8d44\u4ea7\u5b8c\u5168\u65e0\u6cd5\u6536\u56de\/\u65e0\u4ef7\u503c\uff0c\u5f7b\u5e95\u4ece\u8d26\u9762\u6d88\u9664\uff0c\u533a\u522b\u4e8ewrite down\u51cf\u8bb0\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe accountant decided to write off the ten-year-old uncollectible customer debt.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8ba1\u51b3\u5b9a\u6838\u9500\u8fd9\u7b14\u62d6\u6b20\u5341\u5e74\u3001\u65e0\u6cd5\u6536\u56de\u7684\u5ba2\u6237\u6b20\u6b3e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">43.&nbsp;variance analysis<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8ve\u0259ri\u0259ns \u0259\u02c8n\u00e6l\u0259s\u026as\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5dee\u5f02\u5206\u6790\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\u7ba1\u7406\u4f1a\u8ba1\u6838\u5fc3\uff0c\u5bf9\u6bd4\u9884\u7b97\u6210\u672c\u4e0e\u5b9e\u9645\u6210\u672c\uff0c\u6392\u67e5\u8d85\u652f\/\u8282\u7ea6\u539f\u56e0\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aManagers use variance analysis to control factory overhead spending.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7ba1\u7406\u8005\u4f9d\u9760\u5dee\u5f02\u5206\u6790\u7ba1\u63a7\u8f66\u95f4\u5236\u9020\u8d39\u7528\u652f\u51fa\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">44.&nbsp;break-even analysis<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/bre\u026ak \u02c8i\u02d0vn \u0259\u02c8n\u00e6l\u0259s\u026as\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u76c8\u4e8f\u5e73\u8861\u5206\u6790\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\u6d4b\u7b97\u4fdd\u672c\u9500\u91cf\u3001\u5b9a\u4ef7\uff0c\u65b0\u9879\u76ee\u6295\u4ea7\u524d\u5fc5\u505a\u8d22\u52a1\u6d4b\u7b97\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aBreak-even analysis helps managers set minimum sales targets for new products.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u76c8\u4e8f\u5e73\u8861\u5206\u6790\u5e2e\u52a9\u7ba1\u7406\u8005\u8bbe\u5b9a\u65b0\u4ea7\u54c1\u6700\u4f4e\u9500\u552e\u76ee\u6807\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">45.&nbsp;payback period<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8pe\u026ab\u00e6k \u02c8p\u026a\u0259ri\u0259d\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6295\u8d44\u56de\u6536\u671f\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\u9879\u76ee\u73b0\u91d1\u6d41\u6536\u56de\u521d\u59cb\u6295\u8d44\u6240\u9700\u65f6\u957f\uff0c\u77ed\u671f\u6295\u8d44\u8bc4\u4f30\u6307\u6807\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aInvestors prefer projects with a short payback period to lower financial risks.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6295\u8d44\u8005\u66f4\u9752\u7750\u56de\u6536\u671f\u77ed\u7684\u9879\u76ee\uff0c\u964d\u4f4e\u8d22\u52a1\u98ce\u9669\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">46.&nbsp;times interest earned ratio<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/ta\u026amz \u02c8\u026antr\u0259st \u02c8\u025c\u02d0nd \u02c8re\u026a\u0283i\u0259\u028a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5229\u606f\u4fdd\u969c\u500d\u6570\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\u5229\u6da6\u00f7\u5229\u606f\u8d39\u7528\uff0c\u8861\u91cf\u4f01\u4e1a\u652f\u4ed8\u503a\u52a1\u5229\u606f\u7684\u5b89\u5168\u80fd\u529b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aA high times interest earned ratio means the firm can easily cover loan interest.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9ad8\u5229\u606f\u4fdd\u969c\u500d\u6570\u4ee3\u8868\u4f01\u4e1a\u8f7b\u677e\u8d1f\u62c5\u8d37\u6b3e\u5229\u606f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">47.&nbsp;capital gain tax<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8k\u00e6p\u026atl \u0261e\u026an t\u00e6ks\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d44\u672c\u5229\u5f97\u7a0e\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\u5904\u7f6e\u80a1\u7968\u3001\u4e0d\u52a8\u4ea7\u7b49\u8d44\u4ea7\u83b7\u5229\u65f6\u9700\u8981\u7f34\u7eb3\u7684\u4e13\u9879\u7a0e\u6b3e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aLong-term stock investors enjoy a lower capital gain tax rate in many regions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u591a\u5730\u957f\u671f\u80a1\u7968\u6295\u8d44\u8005\u9002\u7528\u66f4\u4f4e\u8d44\u672c\u5229\u5f97\u7a0e\u7387\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">48.&nbsp;deferred tax asset<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/d\u026a\u02c8f\u025c\u02d0d t\u00e6ks \u02c8\u00e6set\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u9012\u5ef6\u6240\u5f97\u7a0e\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\u7a0e\u6cd5\u4e0e\u4f1a\u8ba1\u51c6\u5219\u5dee\u5f02\u5f62\u6210\u3001\u672a\u6765\u53ef\u62b5\u6263\u7a0e\u6b3e\u7684\u8d44\u4ea7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aExcess bad debt allowance creates deferred tax assets on the balance sheet.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8d85\u989d\u8ba1\u63d0\u7684\u574f\u8d26\u51c6\u5907\u4f1a\u5728\u8d44\u4ea7\u8d1f\u503a\u8868\u5f62\u6210\u9012\u5ef6\u6240\u5f97\u7a0e\u8d44\u4ea7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">49.&nbsp;deferred tax liability<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/d\u026a\u02c8f\u025c\u02d0d t\u00e6ks \u02ccla\u026a\u0259\u02c8b\u026al\u0259ti\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u9012\u5ef6\u6240\u5f97\u7a0e\u8d1f\u503a\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\u8d26\u9762\u5229\u6da6\u9ad8\u4e8e\u5e94\u7a0e\u5229\u6da6\uff0c\u672a\u6765\u9700\u591a\u7f34\u7eb3\u7a0e\u6b3e\u5f62\u6210\u7684\u8d1f\u503a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aFast accelerated depreciation will generate deferred tax liability for equipment.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bbe\u5907\u91c7\u7528\u52a0\u901f\u6298\u65e7\u6cd5\u4f1a\u4ea7\u751f\u9012\u5ef6\u6240\u5f97\u7a0e\u8d1f\u503a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">50.&nbsp;worksheet<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8w\u025c\u02d0k\u0283i\u02d0t\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5de5\u4f5c\u5e95\u7a3f\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\u671f\u672b\u7f16\u5236\u62a5\u8868\u524d\u4f7f\u7528\u7684\u591a\u680f\u8349\u7a3f\u8868\uff0c\u6c47\u603b\u8c03\u6574\u3001\u7ed3\u8f6c\u6570\u636e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAccountants fill out a worksheet to organize data before drafting formal statements.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8ba1\u586b\u5199\u5de5\u4f5c\u5e95\u7a3f\u6574\u7406\u6570\u636e\uff0c\u518d\u7f16\u5236\u6b63\u5f0f\u8d22\u52a1\u62a5\u8868\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\u53e3\u8bed\u903b\u8f91\u8854\u63a5\u8868\u8fbe&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[502],"tags":[],"class_list":["post-24011","post","type-post","status-publish","format-standard","hentry","category-502"],"_links":{"self":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/posts\/24011","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=24011"}],"version-history":[{"count":0,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/posts\/24011\/revisions"}],"wp:attachment":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/media?parent=24011"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/categories?post=24011"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/tags?post=24011"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}