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一．单选： Principles and Assumptions of Accounting会计原则和假设 Revenue Recognition Principle收入确认原则 | 收入认列原则 Recognize revenue when it is earned. 当它获得确认营业收入。 Proceeds need not be in cash. 收益不需要现金。 Measure revenue by cash received plus cash value of items received. 衡量收入现金收到现金价值的物品加上收到。 Cost Principle成本原则 Accounting information is based on actual cost. Actual cost is considered objective. 会计信息是基于实际成本。实际成本被认为是目标。 matching principle配合原则；收支对应原则 A company must record its expenses incurred to generate the revenue reported. 一个公司必须记录它的费用来产生收入的报道。 full disclosure principle充分披露原则 A company is required to report the details behind financial statements that would impact users’ decisions. 一个公司必须上报财务报表,后面的细节将会影响用户的决定。 2. accounting equation 会计恒等式 Assets=Liabilities+Equity 资产 负债 所有者权益 Owner Capital - Owner Withdrawals + Revenues - Expenses 业主资本 股利分配 收入 费用 3.Closing process结账程序 Resets revenue, expense and withdrawal account balances to zero at the end of the period. 重置收入、费用和退出帐户余额为零节结束的时候以。 Helps summarize a period’s revenues and expenses in the Income Summary account. 帮助总结一段时期收入和费用收入总结帐户。 Close Revenue accounts to Income Summary. 关闭收入账户收入的总结。 Dr.Revenue Cr.Income Summary Close Expense accounts to Income Summary. 关闭费用帐户收入的总结。 Cr.Expense Dr.Income Summary Close Income Summary account to Owner’s Capital. 总结近业主的收入账户资金。 Dr.Income Summary Cr. Owner’s Capital Close Withdrawals to Owner’s Capital. 关闭取款业主的资本。 Cr. Withdrawals Dr. Owner’s Capital 4. income statement of merchandise (商业企业的利润表于服务型企业的区别) The income statement describes a company’s revenues and expenses along with the resulting net income or loss over a period of time due to earnings activities. 利润表描述一个公司的收入和费用并导致净收益或损失在一段时间内,由于收入的活动。 Service Companies（sell time） Revenues Net纯收入Minus减 Expenses费用Equals等于 Net income净收益 Merchandising companies（sell products） Net Sales净销售额 Minus Cost of Goods Sold销货成本 Equals Gross Profit毛利 Minus Expenses费用 Equals Net Income 5. Inventory Costing Method库存成本法 Spec