英客在线之会计等式和复式记账法.docVIP

银行英语之会计等式及复式记账法 To understand accounting information，we need to know how an accounting system captures relevant data about transactions，and then classifies, records, and reports data. 　　要想理解会计信息，我们必须了解会计系统是如何识别、分类、记录并报告与经济业务有关的信息的。 　　ACCOUNTING EQUATION. The accounting system reflects two basic aspects of a business enterprise ： what it owns and what it owes. Assets are resources with future benefits that are owned or controlled by a company. These resources are expected to yield future benefits. Examples are cash, supplies, equipment, and land. The claims on a company’s assets一what it owes—are separated into owner and creditor claims. Liabilities are what a company owes its creditors in future payments, products, or services. Equity (also called owners，equity or capital) refers to the claims of its owner( s). Together, liabilities and equity are the source of funds to acquire assets. The financial condition or position of a business enterprise is represented by the relationship of assets, liabilities, and equity, and is reflected in the following accounting equation ： 　　会计等式会计系统反映企业的两个基本方面：企业所拥有的资产和企业所负有的义务。资产是指企业所拥有或控制的、能够在未来给企业带来利益的资源。企业期待这些资源创造未来收益，如现金、用品、设备、土地均为企业的资产。对企业资产的索取权，即为企业所负有的义务，分为所有者索取权和债权人索取权，负债即代表企业对其债权人负有的偿付义务，或者是提供产品或服务的义务，权益（也称为所有者权益或资本）是指所有者对企业资产所拥有的索取权。负债和所有者权益共同构成了企业资产的资金来源。资产、负债和所有者权益三者之间的关系表现了一个企业的财务状况，可以下列公式表示： 　　Assets = liabilities + equity　　资产=负债+所有者权益 　　According to the accounting equation, a firm is assumed to possess its assets subject to the rights of the creditors and owners.　　根据这个会计等式，企业应拥有等式左方的资产，而债权人和所有者享有对这些资产的索取权。 　　A corporation’s equity—often called stockholders，or shareholders’ equity—has two parts ： contributed capital and retained earnings. Contributed capital refers to the amount that stockholders invest in the company—included under the title common stock. Retained earnings refer to income ( revenues less expenses) that is not distributed to its stockholders. The distribution of assets to stockholders is called