利润表会计要素.ppt

第一节 利润表会计要素 第二节 动态会计等式 第三节 经济业务对会计等式的影响;学习目标;会 计 对 象;收入（Revenue）;日常活动的含义;收入的内容;会计对象与会计要素;费用（Expense）;费用的内容; 利润表 编制单位： 年 月 日 单位：元 ;会计对象与会计要素;利润（Profit）;第二节 动态会计恒等式;收入－费用=利润;;Accrual Basis Accounting Revenue recognition: Revenue is recognized when both of the following conditions are met: ??? a. Revenue is earned. ??? b. Revenue is realized or realizable. Revenue is earned when products are delivered or services are provided. Realized means cash is received.Realizable means it is reasonable to expect that cash will be received in the future.;Expense recognition: Expense is recognized in the period in which related revenue is recognized (Matching Principle) Cash Basis Accounting Under the cash basis accounting, revenues and expenses are recognized as follows: Revenue recognition: Revenue is recognized when cash is received. Expense recognition: Expense is recognized when cash is paid.;Timing differences in recognizing revenues and expenses There are potential timing differences in recognizing revenues and expenses between accrual basis and cash basis accounting. Four types of timing differences ??? a.? Accrued Revenue: Revenue is recognized before cash is received. ??? b.? Accrued Expense: Expense is recognized before cash is paid. ??? c.? Deferred Revenue: Revenue is recognized after cash is received. ??? d.? Deferred Expense: Expense is recognized after cash is paid.;动态三要素例题;动态三要素例题解答;问题：;动静相结合例题解答;资产：;第三节 经济业务对会计等式的影响;经济业务的基本类型;经济业务的基本类型;经济业务的基本类型;经济业务的基本类型;;;经济业务类型影响会计等式的规律;资产＝负债＋所有者权益＋收入－费用;静态三要素例题;动态三要素例题;;会计等式的意义;思考题