第3章基本的会计术语(1).ppt

? Chapter3 Basic  accounting terminology 一、Introduction Managers need to have a basic understanding of finance and accounting to make full use of financial information. (66) Almost all reasons for business failure involve finance. ( page 66 ) 第一页，共十三页。 ? 3. Accounting is requested to keep up with changing condition and demands of business. 4. Basic accounting information and knowledge must be mastered to make decisions. 二、Management by objective ( MBO ) （目标管理） Managers’s objectives must match with authority 第二页，共十三页。 ? Management buyout (MBO) ( 管理层收购 ） 四、Management by exception（MBE） Areas that exhibit major variations to budgets are paid much more attentions by managements。 第三页，共十三页。 ? 五．Accounting entity Business and personal transactions shall be kept apart. Sole trader partnership personal drawings capital 第四页，共十三页。 ? company personal Capital Share capital 股本 Dividends 红利 六．What is accounting ？ Accounting is a systematic number record of the affairs of a business. step1 source documents 原始凭证 Source documents 第五页，共十三页。 ? step2 journals step4 journals Ledger accounts Financial statement 日 志 分 类 帐 总 帐 Report step3 第六页，共十三页。 ? 七．Three major accounting statements Balance sheet (平衡表） a statement of assets and liabilities （ 资产负债表） b statement of net worth （净值表） c statement of owners’ equity （所有者权益表） 第七页，共十三页。 ? 资 产 asset 年 初 At beg of year 年 末 At end of period 负债及所有者合计 Liabilities and owner’s equity 年 初 At beg.of year 年 末 At end of period 流动资产 Current assents 流动负债 Current liabilities 现金 cash on hand 1 短期借款 short-term loans 42 3240000.00 6240000.00 存款 cash in bank 2 3919201.80 4277992.5