Lesson2AccountingElementsandAccountingEquation课件知识讲解.pptVIP

An English Textbook for Accountants * * Lesson Two Accounting Elements and Accounting Equation Learning objectives: 1. Define the accounting elements. 2. Use the accounting equation to analyze business transactions Accounting elements 会计要素，即财务报表要素：Assets(资产)、Liabilities(负债)、Owner’s Equity(所有者权益)、Revenue(收入)、Expenses(费用)和Net Earnings(利润)。六要素是根据国际会计准则委员会（International Accounting Standard Committee,缩写IASC）的划分。 Assets Assets are the economic resources that are measurable by monetary value, owned or controlled by an enterprise, and expected to benefit future operations. 资产是企业拥有或控制的