byUsingAccountTitlesinChina我国会计要素的简单核算.pptVIP

Chap.4 Recording Transactions by Using Account Titles in China Recording Transactions by Using Account Titles in China Chapter 4 Learning Objectives 4.1 Accounting for assets 4.2 Accounting for liabilities 4.3 Accounting for owners’ equity 4.4 Accounting for revenues 4.5 Accounting for expenses 4.6 Accounting for profits Appendix：VAT All in China！！！ PART 1 4.1 Accounting for assets 资产的核算 4.2 Accounting for liabilities负 债的核算 4.3 Accounting for owners’ equity 所有者权益的核算 （本章课件部分内容涉及中文教材第四、五、六、七、八、九章） 4.1 Accounting for Assets in China Assets are economic resources owned or controlled by