中央财经大学会计专业英语教程chapter最新完整版本.pptVIP

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中央财经大学会计专业英语教程chapter最新完整版本.ppt

Chapter5Owners’Equity

FeatureTopicTheFASBdefinestheowners’equityastheresidualinterestintheassetsofacompanythatremainsitsliability.

ChapterSkeletonDefineincome,expense,profit,andowners’equity.Mastertheidentificationofincome,learninghowtheaccrualprincipleworkswhenrecognizingincome,andnowhowtorecordrevenue.Mastertheidentificationofexpenses,learninghowtheaccrualprincipleworkswhenrecognizingexpenses,andknowheclassificationofexpenses.Understandthestructureoftheowners’equity.Mastertheaccountingentriesoftheowners’equity.

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