国民经济核算 Chapter 07 The assets account and The balance sheet.pptVIP

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国民经济核算 Chapter 07 The assets account and The balance sheet.ppt

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国民经济核算 Chapter 07 The assets account and The balance sheet

Chapter 7 The assets account and The balance sheet 资产负债核算与资产负债表 Section 1 The basic concepts about accounting of the assets liabilities 第一节资产负债核算的一般问题 Section 2 The balance sheet 第二节资产负债表 Section 3 Other changes in assets account 第三节资产负债其他变动核算 Chapter 7 The assets account and The balance sheet 资产负债核算与资产负债表 Section 1 The basic concepts about accounting of the assets liabilities 资产负债核算的一般问题一、The concept about accounting of the assets liabilities 1.?AssetsThe assets recorded in the balance sheets of the System are economic assets.??These are defined as entities:????(a)??Over which ownership rights are enforced by institutional units, individually or collectively; and????(b)??From which economic benefits may be derived by their owners by holding them, or using them, over a period of time. 2. Liabilities Assets is consists of financial and non-financial assets. The financial usually has an opposite that called as liabilities. Chapter 7 The assets account and The balance sheet 资产负债核算与资产负债表 Section 1 The basic concepts about accounting of the assets liabilities 资产负债核算的一般问题一、The concept about accounting of the assets liabilities 3.? Accounting of the assets liabilities Accounting of the assets liabilities, has a group of accounts that are concerned with the values of the assets owned by institutional units or sectors, and their liabilities, at particular points in time and with the evolution of those values over time.??The group of accounts involve: balance sheet , capital account, financial account , other changes in the volume of assets account , revaluation account . Chapter 7 The assets account and The balance sheet 资产负债核算与资产负债表 Section 1 The basic concepts about accounting of the assets liabilities 资产负债核算的一般问题二、 Classification of the assets liabilities 1. Non-finan