会计审计专业英语分解.pptVIP

;Motivation ;A complete set of financial statements comprise （IAS 1, par 10）： Statement of Financial Position 财务状况表 Statement of profit or loss and other comprehensive income for the period; 损益和其他综合收益表 Statement of Changes in Equity所有者权益变动表 Statement of Cash Flows现金流量表 Notes 附注 A statement of financial position as at the beginning of the preceding period（前期财务状况表重述，仅在需要时提供）;3.1 Statement of Financial Position 财务状况表（资产负债表） 3.2 Statement of Comprehensive Income 综合收益表 3.3 Statement of Changes in Equity所有者权益变动表 3.4 Statement of Cash Flows现金流量表;3.1.1 Classification of Assets and Liabilities Current or Noncurrent? Current means “one year or less than the normal course of the entity’s operating cycle” . The operating cycle is the average time between the acquisition of materials for processing and their realization in cash or cash equivalents. ;3.1.1 Classification of Assets and Liabilities;3.1.1 Classification of Assets and Liabilities;3.1.2 Classification of Equity Corporation: stockholders’ equity Share capital Retained earnings Sole proprietorship: a single capital account Partnership：capital accounts are established for each partner ;3.1 Statement of Financial Position;3.2 Statement of Comprehensive Income ;Classification of expenses The nature of expense method Revenue X Other income X Changes in inventories of finished goods and work in progress X Raw materials and consumables used X Employee benefits costs X Depreciation and amortization expense X Other expenses X Total expenses (X) Profit before tax X;Classification of expenses The function of expense method Revenue X Cost of sales (X) Gross profit X Other income X Distribution costs (X) Administrative expenses (X) Other expenses (X) Profit before tax X;3.2 Statement of Comprehensive Income ;3.3 Statement of Changes in Equity;3.3 Statement of Changes in Equity;3.4.1 Cash and Cash Equivalents Cash: cash on hand,