ERP财会业.pptVIP

ERP 財會作業 李坤清 世新大學資訊管理學系 大綱 財務報表 簡介會計 財會作業流程 ERP財會作業 問題與討論 財務報表 營利企業兩目的： Profitability獲利能力 Solvency償能力 主要財務報表： 資產負債表 Balance Sheet 保留盈餘表 Statement of Retained Earnings 損益表 Income Statement 現金流量表 Statement of Cash Flow 資產負債表 又稱為組織的財物狀況表，主要是企業在一特定時日之資產、負債、業主權益等財務狀況之報表，是一個特定時點的組織財務靜態報表。資產負債表的主要格式是「資產 = 負債 + 業主權益」。所謂資產，是指企業擁有的財產或經濟資源，能以貨幣衡量，並具未來經濟效益。所謂負債，是指因企業以往之交易活動所欠下之債務，能以貨幣衡量，且將來必須償還。所謂業主權益，是指企業投資者對企業擁有之權益。一般企業結束清算時，需先償還所有的負債後，剩餘的才分配給業主，故又稱業主權益為剩餘權益。 Learning Objective 1 Understand the basic elements and formats of the three primary financial statements. Primary Financial Statements These financial statements answer basic questions: What is the company’s current financial status? What were the company’s operating results for the period? How did the company obtain and use cash during the period? The Balance Sheet Assets: cash, accounts receivable, inventory, land, buildings, equipment, and intangible items. Liabilities: accounts payable, notes payable, and mortgages payable. Owners’ Equity: net assets after all obligations have been satisfied. What Is the Accounting Equation? Assets = Liabilities + Owners’ Equity Accounting Equation Assets = Liabilities + Owners’ Equity Sample Balance Sheet $ 15,200 200 $ 5,000 1,000 2,500