BALANCE SHEET – 资产负债表电子教案.ppt

BALANCE SHEET – 资产负债表;;ASSETS – 资产;OWNERS’ EQUITY/SHAREHOLDERS’ EQUITY所有者权益/股东权益;INCOME STATEMENT – 利润表;;REVENUES – 收入;EXPENSE – 费用;PROFIT – 利润;;EXAMPLE;ACCOUNTS – 账户;CLASSIFICATION OF ACCOUNTS – ASSET ACCOUNTS;CLASSIFICATION OF ACCOUNTS – LIABILITY ACCOUNTS;CLASSIFICATION OF ACCOUNTS – OWNERS’ EQUITY;CLASSIFICATION OF ACCOUNTS - REVENUE;CLASSIFICATION OF ACCOUNTS - EXPENSE;EXAMPLES;1. Cash (A) is increased by ￡150,000, and Capital (E) is increased by ￡150,000 2. Cash (A) is decreased by ￡6,000, and office equipment (A) is increased by ￡6,000 3. Cash (A) is increased by ￡1,200, and unearned revenue (L) is increased by ￡1,200 4. Inventory (A) is increased by ￡10,000, and account payable (L) is increased by ￡10,000 5. Cash (A) is decreased by ￡600, and advertising expense (X) is increased by ￡600 6. Cash (A) is increased by ￡250, and revenue (R) is increased by ￡250. Additionally, inventory (A) is decreased by ￡200, and cost of goods sold (X) is increased by ￡200 ;DOUBLE ENTRY SYSTEM -复式记账法;DEBIT CREDIT - 借贷记账法;RULES OF DEBIT AND CREDIT – 借贷规则;（1）资产增加时，记入左侧；资产减少时，记入右侧。 （2）负债增加时，记入右侧；负债减少时，记入左侧。 （3）所有者权益增加时，计入右侧；所有者权益减少时，计入左侧。 （4）成本增加时，计入左侧；成本减少时，计入右侧。 （5）收入增加时，计入右侧；收入减少时，计入左侧。 （6）费用增加时，计入左侧；费用减少时，计入右侧。 借和贷两个符号规定了相反的含义：借对于会计等式左边的账户是表示资产费用类账户的增加，对于会计等式右边的账户表示负债，所有者权益，收入类账户的减少。贷正好相反。因此有了上述的记账规则。;会计科目; 借方 资产类账户 贷方 期初余额 XXX 本期增加额 XXX 本期减少额 XXX 本期发生额 xxx 本期发生额 XXX 期末余额 XXX 期初余额(借方) + 本期借方发生额 － 本期贷方发生额= 期末余额(借方); 借方 负债和所有者权益类账户 贷方 期初余额 XXX 本期减少额 XXX 本期增加额 XXX 本期发生额 xxx 本期发生额 XXX 期末余额 XXX 期初余额(贷方) + 本期贷方发生额 －本期借方发生额= 期末余额(贷方) ;借方 成本、费用类账户 贷方 本期增加额 XXX