管理会计学基本财务报表.pptxVIP

会计学;引导案例：英特尔公司;财务报表简介;财务报表简介;财务报表简介;;财务报表简介;财务报表简介;财务状况表(资产负债表):一个起点;会计主体P31;资产P31（14版P30）;资产;负债P33;所有者权益;所有者权益;会计方程式（会计等式）;分析 JJ’s Lawn Care Service的部分交易对会计等式的影响.;On May 1, 2005, Jill Jones and her family invested $8,000 in JJ’s Lawn Care Service and received 800 shares of stock.;On May 2, JJ’s purchased a riding lawn mower（割草机） for $2,500 cash.;On May 8, JJ’s purchased a $15,000 truck. JJ’s paid $2,000 down in cash and issued a note payable for the remaining $13,000.;On May 11, JJ’s purchased some repair parts for $300 on account.;Jill realized she had purchased more repair parts than needed. On May 18, JJ’s was able to sell half of the repair parts to ABC Lawns for $150, a price equal to JJ’s cost. JJ’s will receive the cash within 30 days.;On May 25, ABC Lawns pays JJ’s $75 as a partial settlement of its accounts receivable.;On May 28, JJ’s pays $150 of its accounts payable.;On May 29, JJ’s recorded lawn care services provided during May of $750. All clients paid in cash.;现在回顾 JJ’s 公司的交易对会计等式的影响.;第26页/共44页;;所有者投资和购货不在利润表中反映.;第29页/共44页;经营活动包括收入和费用对现金的影响.;投资活动包括购买和销售资产对现金的影响.;筹资活动包括所有者和债权人的交易对现金的影响.;可以准备编制 JJ’s Lawn Care Service 2012年5月31日的资产负债表. ; 资产 = 负债 + 所有者权益 $21,850 = $13,150 + $8,700;财务报表之间的关系P42（14版P39）财务报告的时间线如下图;财务报表之间的勾稽关系P43（14版）P40;财务报告和财务报表;企业的组织形式;不同企业组织形式在资产负债表中的列示P45-46（14版P43）;财务报表的主要外部使用者P46（14版P43）;充分披露的必要性P47（14版P44）;管理人员对财务报表的关注;