第3章基本的会计术语（ppt 12）.pptVIP

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 ) 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 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。 五．Accounting entity Business and personal transactions shall be kept apart. Sole trader partnership personal drawings capital 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 step2 journals step4 journals Ledger accounts Financial statement 日 志 分 类 帐 总 帐 Report step3 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） 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 4277992.50 应付票据 notes payable 43 648000.00 650000.0 应收帐款 accounts