第一章 & 第二章
1)會計(Accounting)
會計是一套記錄個人、企業或組織的財務活動的資訊系統，包括收集分類、綜合、分析和解
釋成本資料，並提供財務預算、核數、年結、帳目及成本等分析報告，可協助個人、企業或
組織確認、記錄及了解其經濟狀況。
Accounting is an information system that identifies, records, and communicates the economic events of an organization to interested users.
a. The first part of the process, identifying, involves identifying those events that are considered evidence of economic activity relevant to a particular business organization.
b. Recording is the keeping of a chronological diary of events, measured in dollars and cents.
c. Communication occurs through the preparation and distribution of accounting reports.
2)資產(Assets)
即企業所擁有的資源，包括各種財產、債權和其他權利，由企業所控制，並能為企業帶來經
濟利益，通常分為流動資產和長期資產。
Assets are resources a business owns. The business uses its assets in carrying out such activities as production and sales. It usually contains current assets and long-term assets.
3)資產負債表(Balance sheet, Statement of Financial Position)
為會計上重要的財務報表，能夠顯示某一特定日期之資產、負債和業主權益，能夠幫助了解
企業的經營狀況。
A statement of financial position reports the assets, liabilities, and equity of a company at a specific date to help investors realize the management of the enterprise.
4)基本會計恆等式(Basic accounting equation)
又稱會計平衡公式，即資產=負債+業主權益。
The basic accounting equation is:

Assets = Liabilities + Equity.

5)簿記(Bookkeeping)
會計帳務處理技術的一種，指會計人員利用記錄和核算原理，登記帳簿以記錄經濟體的資
產、負債及資本的增減，通常只包括經濟事項的紀錄。
Bookkeeping usually involves the recording of economic events and is therefore just one part of the accounting process.

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6)公司(Corporation)
指以營利為目的，在公司法下從事商業活動或為某些目的而成立營利性法人團體，所有權分
割為可移轉的股票。
A corporation is a business organized as a separate legal entity under corporation law with ownership divided into transferable shares.
7)成本原則(Cost principle)
每項資產都有不同的價格，包括成本、市價、售價等，成本原則為主張資產應該採用成本記
錄的會計原則。
Cost principle dictates that companies should record assets at their cost. This is also