基础会计双语教案(doc 45页)

内容摘要
Part1Basicofaccounting
1.WhatisaccountinganditsroleinBusiness
Accountingbranches
2.Financialstatements
Balancesheet
Incomestatement
Statementofcashflows
Statementofchangesinequity
Assets
Assetsarevaluableresourcesownedbytheentity.
Liabilitiesandequityshowthesourcesofassets.
Liabilities
Liabilitiesaretheentity’sobligationstooutsidepartieswhohavefurnishedresources.
Creditors—whohaveaclaimagainsttheassetsintheamountshownastheliabilities.
Equity
Paid-incapital:providedbyequityinvestors
Retainedearnings:generatedfromprofits
Equityinvestorshaveonlyaresidualclaim.
3.Conceptsthatgovernallaccounting(会计核算的基本概念)
(1)Thedual-aspectconcept
复式记帐概念
Thefundamentalaccountingequation:
Assets=Liabilities+Equity
复式记帐特点
在两个或两个以上相互联系的账户中记录一项经济业务，以反映资金运动的来龙去脉。
以相等的金额记入相应的账户，以便于检查账簿记录的正确性。
(2)Themoney-measurementconcept货币计量
Accountingreportsonlyfactsthatcanbeexpressedinmonetaryamounts.
(3)Theentityconcept会计实体
Abusinessisanentity;acollege,agovernment,achurcharealsoentities.
(4)Thegoing-concernconcept持续经营
Accountingassumethatanentitywillcontinuetooperateindefinitelyunlessthereisevidencetothecontrary.

..............................