昨天学的名词主要是:
Assets: something owned by the business.
Fixed Assets: assets acquired for use in the business-not for resale. i.e. fittings, premises, vehicles, etc
Current Assets: assets which are constantly changing in value. i.e. cash in hand, stock for resale, etc
Capital: the total of the resources supplied to a business by its owner.
Liabilities: something owed by the business to traders and other creditors.
Debtor: someone who owes money to the business for goods supplied to him.
Creditor: someone to whom money is owed.
Account: 帐目
Personal Account: 人名帐户
Impersonal Accounts: 非人名帐户
Real Account: 实帐
Nominal Account: 名义帐户, 虚帐
然后是计算资本和本钱以及债务的关系: Assets= Capital + Liabilities
最后学的是Double Entry, 这个我在别人的博客上看到一些, 明天再找一些有关的文章看看.现在比较模糊的是:Debtor and Creditor, 昨天的作业有几个我觉得应该 是creditor.如果还弄不明白的话, 周一早点去问老师.
我对财务还是挺感兴趣的, 真该早些学.
