计量企业的收益.pptVIP

CHAPTER THREE: Measuring Business Income 第三章 计量企业的收益 Key Terms Introduced or Emphasized in Chapter 3 (P126) Accounting cycle 会计循环 Accounting period 会计期间 Accrual basis of accounting 权责发生制 Accumulated depreciation 累计折旧 Adjusted trial balance 调整后试算平衡表 Adjusting entries 调整分录 After-closing trial balance 结账后试算平衡表 Closing entries 结账分录 conservatism 稳健主义 Key Terms Introduced or Emphasized in Chapter 3 (P126) Contra-asset account 资产备抵账户 Depreciable assets 计提折旧的资产 Depreciation 折旧 Drawing account 提款账户 Expenses 费用 Fiscal year 会计年度 Income statement 收益表 Income Summary account 收益汇总账户 Matching principle 配比原则 Key Terms Introduced or Emphasized in Chapter 3 (P127) Net Income 净利 Net loss 净损 Objectivity principle 客观性原则 Realization principle 实现原则 Revenue 收入 Statement of owner’ s equity 所有者权益表 Straight-line method of depreciation 直线折旧法 Time period principle 期间原则 Useful life 有效期 Learning Objective 1．Explain the nature of net income, revenue, and expenses． 2. Apply the realization and matching principles in recording revenue and expenses． 1、解释净收益、收入 、费用的本质。 2、应用实现和配比原则记录收入和费用。 3、解释为什么收入记入贷方，而费用记入借方。 4、解释调账分录的本质。 5、定义并记录折旧费用。 3．Explain why revenues are recorded with credits and expenses are recorded with debits． 4．Explain the nature of adjusting entries． 5．Define and record depreciation expense． 6、编制收益报表和产权表。解释这些报表与资产负债表关系如何。 7、解释结帐分录的目的；并编制这些分录。 6. Prepare statements of income and or owners equity． Explain how these statements relate to the balance sheet. 7．Explain the purposes of closing entries； prepare these entries． 8、描述会计循环的步骤。 9、会计权责发生制与收付实现制的区别。 8．Describe steps in the accounting cycle. 9．Distinguish between the accrual basis and the cash basis of accounting. 1. The nature of net income, revenue and expenses Net income: an increase in owners equity resulting from the profitable operation of the business. Net loss: a decrease in owners equity resulting from unprofitable operation of the business. Net income = Revenue - Expenses Income must be related special period