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Recording Transactions by Using Account Titles in China(英文版)(ppt 37页)

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Recording Transactions by Using Account Titles in China(英文版)(ppt 37页)内容简介

Recording Transactions by Using Account Titles in China(英文版)目录:
1 Accounting for assets
2 Accounting for liabilities
3 Accounting for owners’ equity
4 Accounting for revenues
5 Accounting for expenses
6 Accounting for profits

 

Recording Transactions by Using Account Titles in China(英文版)内容提要:
Assets are economic resources owned or controlled by a business that are expected to be of benefit in the future.
资产:过去的交易或事项形成,由企业拥有或控制的、预7期会给企业带来经济利益的资源。 (p17)
(1) Current assets are the economic resources that would be liquidated within one year or one operating cycle (whichever is longer).
Examples of current assets include cash, short-term investment (marketable securities), notes receivable, accounts receivable, supplies, inventories, etc.
流动资产:在一年或超过一年的一个营业周期内变现或耗用的资产。
如:库存现金、银行存款、交易性金融资产、应收账款、原材料、库存商品
(2) Non-current assets consist of long-term investment and those economic resources that are held for operational purposes.
Examples of this type assets include plant and equipment, natural resources, and intangible assets.
非流动资产:在一年或超过一年的一个营业周期以上变现或耗用的资产。
如:长期股权投资、固定资产、无形资产和其他资产


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