山东女子学院会计学院会计学原理课件第二章 会计要素与会计等式.pptVIP

二、对各类会计主体资金运动的考察 1.工业企业的资金运动 The?funds movements?of?industrial enterprises ◆三个阶段：投入、使用与退出 Invest、 use and exit ◆三个过程：供应、生产与销售 Supply 、produce and sale 3.负债的内容 流动负债（偿还期不超过一年或者一个营业周期） Current liabilities?are often understood as all?liabilities?of the business that are to be settled in cash within the?fiscal year?or the operating cycle of a given firm, whichever period is longer. 非流动负债（偿还期超过一年或者一个营业周期） Non-current liabilities are debt not due to be paid within the next year. opposite of current liabilities. 三、所有者权益Equity 1.所有者权益的定义 所有者权益是指所有者在企业资产中所享有的经济利益。在数值上等于企业全部资产减去全部负债以后的余额。 Equity?is the residual claim or interest of the most junior class of investors in assets, after all?liabilities?are paid.? （六）利润Profit （1）利润的定义 利润是指企业在一定会计期间内的经营成果。 Profits? is the operating results of?an enterprise?in?a certain accounting?period.? 一、会计等式的含义及种类 1.会计等式的含义 也称会计平衡公式，或会计恒等式。它是运用数学方程的原理描述会计要素之间数量关系的表达式。 The basic?accounting equation?is the foundation for the?double-entry bookkeeping system. For each transaction, the total debits equal the total credits. （3）综合会计等式 ①组合方式： 资产+费用=负债+所有者权益+收入 Assets?+?expenses?= Liabilities?+ Equity?+?income （2）影响会计等式双方会计要素，使双方要素同时减少，减少金额相等的交易或事项。 （both?elements?while reducing, reducing?the?amount?equal to the?transactions or events） （3）只影响会计等式左方会计要素，使这些要素有增有减，增减金额相等的交易或事项。 （Only?affect?the?accounting equation?on the left?of accounting elements,?these elements?increases and decreases,?increase or decrease in?the amount?equal to the transactions or events） （4）只影响会计等式右方会计要素，使这些要素有增有减，增减金额相等的交易或事项。 （Only?affect?the?accounting equation?on the right?of accounting elements,?these elements?increases and decreases,?increase or decrease in?the amount?equal to the transactions or events） （二）负债Liability 1.负债的定义 负债是指由过去的交易、事项所形成的现实义务，履行该义务预期会导致经济利益流出企业。 A liability?is defined as an?obligation?of an entity arising from?past?transactions or events, the settlement of which may result in the transf