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注册会计师英语题怎么弄?
1. What is GAAP?
GAAP stands for Generally Accepted Accounting Principles. It is a set of accounting rules used to prepare financial statements that are followed by most companies in the United States. It is a set of fundamental rules and guidelines designed to ensure that financial reporting is consistent and comparable.
2. What is a balance sheet?
A balance sheet is a financial statement that shows a company’s assets (the things it owns) and liabilities (the things it owes) at a specific date. The balance sheet also shows the company’s shareholders’ equity or net worth. It gives an overview of a company’s financial health and can be used for comparison and analysis.
3. What is the difference between a debit and a credit?
A debit is an entry into an account that increases the asset or expense and decreases the liability or income, while a credit is an entry into an account that decreases the asset or expense and increases the liability or income. Debits increase the balance in the account and credits decrease it.
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