Question

一、名词解释

（1）Accrued revebue（2） Current assets （3） Real account
（4）Contingent liabilities（5）Posting
////

Answer 1

河大的吧？会计专外吧？先发第一题
1.accrued reveue is earned or servises that hav been performed or goods that have been delivered but have not yet been recored.
2.current assets are those assts that are the form ofcash or are expectedto be turned into cash in the short run,usually within one year.among them ar cash,marketable securities,accounts receivable,notes receiable,inventories, and prepaid expenses.
3.permanent or real accounts are the balance sheet acounts the only account which hae a balance. there balance are carried forward to the next period regardless of a credit balances or a debit balances.
4.coningent liallities are obligations that are dependnt upon the occurrece or nonoccurrence of are or more future events to conform payable ,or even its existence;that is determination of one or more of these factors is dependent upon a contingency.
5.the process of transfering amounts enterend in the journal to the proper ledger amounts is called posting,the objective ofwhich is toclassify the effects of transaction on each individual asset,libility, owner's equity,revenue ,and expense account.
打这个是在太麻烦了，不行回头你来6班找我得了。你也够绝的，书上都有你还把卷子全发上来，一看就知道你哪个系的了……