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For most entrepreneurial minds, 跟踪商业交易和掌握你的商业会计需求可能不是你最喜欢的消遣. If you have a solid understanding of accounting basics, 但当你看到这12个常见的会计术语时,你还是会感到挠头, we’ve got you covered.

Accounting Terms Explained

  • Accounting cycle

会计周期是记录公司所有财务交易的过程. It includes eight steps: transaction, journal entries, 发布, 试算表, 工作表, adjusting entries, financial statements, and closing the books. 而簿记员通常负责跟踪一个会计周期的开始到结束, every business owner should have a solid grasp on how each of these steps functions. 甚至 small business owners that experience very few transactions can benefit from following the accounting cycle.

  • Chart of accounts

A chart of accounts is an organizational tool that lists all accounts used in the 总分类帐 一个公司的. 它为企业主提供了一个清晰的观点,他们的公司的每一个方面是花钱或赚钱. 该工具通常由公司的财务会计软件用于收集和组织数据到财务报告中.

  • 记账

簿记员 and accountants often provide the same services, 簿记员的主要职责是记录和组织所有的财务交易. 另一方面,一名会计为企业主提供基于他们交易的财务建议.

  • 折旧

随着时间的推移, 实物资产的货币价值将由于预期的磨损而开始下降, 忽视, or changing market conditions. 折旧是一个会计术语,用来描述和衡量资产的价值随着时间的推移损失了多少. 这种会计方法涉及在实物资产的使用年限内分配其成本.

  • 和解

对账是帮助企业确认其财务记录是否准确,是否与外部来源(如银行或信用卡公司)提供的月度报表一致的过程. 了解如何协调你的账户可以帮助你避免任何差异和透支费用.

  • 注册会计师

注册会计师(注册会计师)是授予通过统一注册会计师考试并满足所有其他国家教育和经验要求的会计师的头衔. 具有注册会计师资格的个人提供与一般会计师相同的皇冠hga010安卓二维码, but also have the ability to prepare audited financial statements.

  • Gross Tax Receipts

收入总额税是一个会计术语,用来描述对企业的总销售额征收的国家税收. 税收收入总额是指在不扣除费用或其他可扣除项目的情况下,以现金或财产形式获得的收入总额. 也, 总税收收入包括与正常商业活动无关的一切,包括退税, 捐款, 感兴趣, 和其他人. 新墨西哥州的总收入税法可能会让新企业主望而却步,这就是为什么我们提供 payroll and tax services that will help take the mystery out of navigating complex rules and 规定.

  • 审计

财务审计涉及对一个组织的财务报表的审查. 独立于公司的人将检查财务报告,以确定它们是否准确,是否符合会计准则, 规定, 和法律. At Granite Mountain Accounting, we provide tax representation in the event that you receive an audit notice from the IRS.

  • 合规 

审计和合规性是两个非常相似的会计术语,涉及审查业务目标以确保公司遵守法律法规. 然而, 在讨论公司的发展方向以及如何以兼容的方式实现目标时,通常会涉及到遵从性. 而审计则包括回顾过去的目标,以检查它们是否按照应该的方式处理.

  • Recovery Rebate Credit

A recovery rebate is a one-time benefit that most U.S. citizens received last year during the COVID-19 Pandemic. The recovery rebate came in the form of a stimulus payment. With the approval of the Consolidated Appropriations Act, 2021, additional relief is now being provided to taxpayers impacted by COVID-19.

  • 减税 

税收减免是一种可以从你的总收入中扣除以减少欠款的费用. Medical expenses, 捐款, 房产税, and educator expenses are just a few examples of potential itemized deductions. 

  • 税收抵免 

税收减免减少了应纳税所得额,而税收抵免减少了应纳税所得额. 三种基本税收抵免包括不可退还、可退还和部分退还. Each is granted based on the specific location, 行业, or classification of an individual or business. 

Free 30-minute Consultation. 联系 Granite Mountain Accounting

希望, 我们的定义有助于消除你对这12个会计术语的困惑, but if you still have questions, feel free to visit our 联系页面. If you’re looking for financial insight regarding your business, book a free, 30-minute consultation with our professional tax consultants today! 

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