第一章 财务会计基本理论.pptxVIP

第一章 财务会计基本理论;本章框架;第一节 财务会计概述;财务会计？？;The Role of Accounting in Business;财务会计与管理会计是现代会计的两大分支 ;; 财务会计与管理会计的比较 Information Users Regulation Sources of data Measurement Attributes;主要服务于企业外部 主要面向过去 定期反映 遵循特定的会计规范 基本程序：确认、计量、记录、报告 提供信息应相对准确 ;二、财务会计的目标;作业1:; 1.向谁提供信息？ 2.提供哪些信息？ 3.提供具备何种质量的信息？ 4.如何提供信息？;;Stakeholders of Company ;第一章 财务会计基本理论;三、会计信息的质量要求（Qualitative Requirements of Accounting Information）;客观性 相关性 可理解性 可比性;;实质重于形式 重要性 谨慎性 及时性;IFRS;四、我国会计法规体系;;;; Accounting Standard for Business Enterprises(38) No. 1 - Inventories No. 2 - Long-term equity investments No. 3 - Investment properties No. 4 - Fixed assets No. 5 - Biological assets No. 6 - Intangible assets No. 7 - Exchange of non-monetary assets No. 8 - Impairment of assets No. 9 – Employee compensation No. 10 - Enterprise annuity fund;No. 11 - Share-based payment No. 12 - Debt restructurings No. 13 - Contingencies No. 14 - Revenue No. 15 - Construction contracts No. 16 - Government grants No. 17 - Borrowing costs No. 18 - Income taxes No. 19 - Foreign currency translation No. 20 - Business Combinations;No. 21 - Leases No. 22 - Recognition and measurement of financial instruments No. 23 - Transfer of financial assets No. 24 - Hedging No. 25 - Direct insurance contracts No. 26 - Re-insurance contracts No. 27 - Extraction of petroleum and natural gas No. 28 - Changes in accounting policies and estimates， and correction of errors No. 29 - Events occurring after the balance sheet date No. 30 - Presentation of financial statements;No. 31 - Cash flow statements No. 32 - Interim financial reporting No. 33 - Consolidated financial statements No. 34 - Earnings per share No. 35 - Segment reporting No. 36 - Related party disclosure No. 37 - Presentation of financial instruments No. 38 - First time adoption of Accounting Standards for Business Enterprises;第二节 会计核算的基础与基本前提;;第一章 财务会计基本理论;第一章 财务会计基本理论;Accounting Assumption;第三节 财务会???的要素及其确认;资产负债表要素 1、资产 assets 2、负债 liabilities 3、所有者权益/股东权益 owners’ eq