[经管营销]Business Accounting - Outcome 1 2.pptVIP

Business Accounting Grace Gao Business Accountig Business Accounting An Introduction Outcome 1 (2) Content List Accounting Elements 会计要素 Revenue Expenditure and Capital Expenditure 收 益 性 支 出 V 资 本 性 支 出 Accounting Elements  会计要素是对会计对象的基本分类 是会计核算对象的具体化 Accounting Elements  会计要素 1993年中国在借鉴国际会计准则和美国会计准则的基础上，结合当时中国的实际情况，在《企业会计准则》中提出了六大会计要素的定义. 会计要素个数不能太多也不能太少。多了，就容易与会计帐户相混淆；少了，就难以覆盖现行会计报表内的所有内容，不具有完整性。 中国目前的会计要素体系是由资产、负债、业主权益、收入、费用和利润等6个会计要素组成。 国际会计准则的会计要素体系则是由资产、负债、业主权益、收入、利得、费用和损失等7个会计要素组成，而美国FASB所定义的会计要素是资产、负债、业主权益(净资产)、收入、费用、业主投资、业主派得、全面收益、利得和损失10个。 不管会计要素有几个，只要其体系严谨、逻辑一致，能满足会计确认与计量的要求. Accounting Elements 会计要素 Assets资产 Liabilities负债 Owner’s equity业主权益 Revenues收入 Expenses费用 Net income净利润/亏损( net loss ) Accounting Elements :Assets 资产 Definition: Economic resources, which are measured by money value , and which are owned or controlled by an enterprise, including all property, rights as a creditor to others, and other rights. 资产是企业拥有或控制的、能以货币计量的、能够带来未来经济利益的经济资源。其存在形态：货币、材料、设备、房屋、应收款、无形资产等。资产按其流动性可以分为流动资产和非流动资产。资产按照取得时付出的货币计价。 Current assets 流动资产 Definition: Refer to those assets which will be realized or consumed within one year of their acquisition, or within an operation cycle longer than a year --- including cash, demand deposits, short-term investments, accounts receivable, pre-payments, and inventories. etc constantly changing in value from day-to-day 流动资产指的是有充分理由认为在当期经营活动中转换成现金或被使用的资产(一般是一年期)。现金、短期投资、应收帐款、存货以及预付的费用都属于流动资产。 Current assets 流动资产 Cash and cash equivalents — it is the most liquid asset, which includes currency, deposit accounts, and negotiable instruments (e.g., money orders, cheque, bank drafts). Short-term investments — include securities bought and held for sale in the near future to generate income on short-term price differences (trading securities). Accounts Receivables — Inventory — trading these assets is a normal bus