名词解释：Words of Accounting

1. a company’s owners

2. the revenues received by a company during a given period, minus the cost of  sales, operating expenses, and taxes

3. all the money that a company will have to pay to someone else in the future,  including taxes, debts, and interest and mortgages payment

4. the amount of business done by a company over a year

5. anything owned by a business(cash investments, buildings, machines, and so  on) that can be used to produce goods or pay liabilities

6. the reduction in value of a fixed asset during the years it is in use (charged against profits)

7. sums of money owned by customers for goods or serviced purchased on credit

8. sums of money owned to suppliers for purchase made on credit

9. (the value of) raw materials, work in process, and finished products  stored ready for sale

10. the various expenses of operating a business that cannot be charged  to any one product, process or department

1 shareholders or stockholders  2 earnings or income  3 liabilities  4  turnover   5 assets  6 depreciation or amortization  7 debtors or accounts  receivable  8 creditors or accounts payable  9 stock or inventory 10 overheads or overhead