第二章 资产负债表要素.pdf

第二章资产负债表要素 第一节基本会计概念 第二节资产负债表要素 第三节静态会计等式 1 第一节 基本会计概念 四个会计假设 会计主体假设 会计分期假设 货币计量假设 持续经营假设 2 第二节 资产负债表要素 1.资产负债表概念 2.资产负债表三要素（静态） 3.资产负债表的基本格式P27 3 会计对象与会计要素 会计对象：会计核算和监督的内容。 一定单位的经济业务，即引起资金发生增减变动的业 务。 会计要素 对会计对象（资金运动）的基本分类，是会计对象的 具体化。 是反映会计主体财务状况和经营成果的基本单位。 可分为静态会计要素与动态会计要素两大类。 4 会计对象与会计要素 静态要素（财务状况） 会 会 资产 负债 所有者权益 计 计 对 要 象 素 动态要素（经营成果） 收入 费用 利润 5 资产 挤奶姑娘的故事 牛奶 鸡蛋 小鸡 赏钱 新裙子 6 The milkmaid and her pail A milkmaid was going to the market. She carried her milk in a pail on her head. As she went along she began calculating what she would buy after she had sold the milk. I‘ll buy a new dress, and when I go to the ball, all the young men will dance with me! As she spoke she tossed her head back. the pail immediately fell off her head, and all the milk was spilt. the girl went back without anything. She felt very sad. Ah, my child, said her mother. Do not count your chickens before they are hatched.