会计审计专业英语（第5版）课件：会计原理.pptx

;;1.1NatureandContentofAccounting会计的本质和内容

1.2ObjectivesofFinancialReporting财务报告目标

1.3UnderlyingAssumptions基本假设

1.4AccountingBasis会计基础

1.5TheInfluencesofModernTechnologiesonAccountingProfessional现代技术对会计职业的影响;1.1.1BusinessEnvironment商业环境 ;1.1NatureandContentofAccounting;1.1.3UsersandAccountingInformation使用者与会计信息;1.1.3UsersandAccountingInformation;FinancialAccounting财务会计

FinancialReports财务报告

FinancialStatements财务报表

AuditedbyCPAs;1.1NatureandContentofAccounting;Theobjectiveofgeneralpurposefinancialreportingistoprovidefinancialinformationaboutthereportingentitythatisusefultoexistingandpotentialinvestors,lendersandothercreditorsinmakingdecisionsrelatingtoprovidingresourcestotheentity.;(a)Primaryusergroupandinformationneeds主要用户群和信息需求;(b)Generalpurposefinancialreport:一般目标财务报告

Financialposition财务状况

Changesineconomicresourcesandclaims经济资源和索赔的变化

Efficiencyoftheuseofentity’seconomicresources

实体经济资源的使用效率

;1.3UnderlyingAssumption;1.3UnderlyingAssumption;1.4AccountingBasis;1.5TheInfluencesofModernTechnologiesonAccountingProfessional;;2.1QualitativeCharacteristicsofUsefulAccountingInformation有用会计信息的质量特征

2.2ElementsoftheFinancialStatements财务报表要素

2.3RecognitionandMeasurementPrinciples确认与计量的原则;2.1QualitativeCharacteristics（IASB）;2.1QualitativeCharacteristics（IASB）;2.2.1FinancialPosition财务状况

Asset资产:Anassetisapresenteconomicresourcecontrolledbytheentityasaresultofpastevents.

Aneconomicresourceisarightthathasthepotentialtoproduceeconomicbenefits.

Threeessentialcharacteristicsofassets：资产的三个基本特征

Rights权利

potentialtoproduceeconomicbenefit潜在的收益

Control控制

;2.2.1FinancialPosition

Liability负债:Aliabilityisapresentobligationoftheentitytotransferaneconomicresourceasaresultofpastevents.负债是企业因过去事项而交付经济资源的现时义务。

Threeessentialcharacteristicsofassets：

Obligation义务

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