中国瑁 初级会计实务 Junior Accounting Practice 双语(汉英)教学讲义
初级会计实务 Junior Accounting Practice 双语(汉英)教学讲义
Part one Fundamentals of Accounting (第1部分会计基础) 1. Introduction to Financial Accounting 2. Balance Sheet Concepts Assets Liabilities, and equities 3.Income Statement Concepts: Income, Revenues, and Expenses 4.Statement of Cash Flows: Operating Investing, and Financial Activities 账务会计
账务会计 Part one Fundamentals of Accounting （第1部分 会计基础） ❖1. Introduction to Financial Accounting ❖2. Balance Sheet Concepts :Assets, Liabilities, and Equities ❖3.Income Statement Concepts: Income, Revenues, and Expenses ❖4.Statement of Cash Flows: Operating, Investing, and Financial Activities
Chapter one What Is Accounting? (第2章什么是会计?) Objective: Learn what financial accounting is Accounting is the gathering and reporting of a financial history of an organization Keeping this financial history is a continual process of capturing financial data, organizing it into a useful set of accounting records, and issuing periodic financial reports to users. We will see that accurate, up -to -date financial reports contain a great deal of useful information 账务会计
账务会计 Chapter one What Is Accounting? (第2章 什么是会计？ ) Objective: Learn what financial accounting is . Accounting is the gathering and reporting of a financial history of an organization. Keeping this financial history is a continual process of capturing financial data, organizing it into a useful set of accounting records, and issuing periodic financial reports to users. We will see that accurate, up –to –date financial reports contain a great deal of useful information
Framework for Understanding Accounting:::: Information 理解会计信息的框架 Objective: Learn what economic information is conveyed in financial statements Three things determine the information in accounting reports: economic concepts, accounting conventions, and institutional context. 1. Economic concepts are the ideas that guide the construction of accounting reports 2. Accounting conventions are the rules and customs of accounting that help apply those economic concepts to practical situations. 3. Institutional context is the environment that shapes the consequences of adopting special accounting conventions 账务会计
账务会计 Framework for Understanding Accounting Information 理解会计信息的框架 Objective: Learn what economic information is conveyed in financial statements. ❖ Three things determine the information in accounting reports: economic concepts, accounting conventions, and institutional context. 1. Economic concepts are the ideas that guide the construction of accounting reports. 2. Accounting conventions are the rules and customs of accounting that help apply those economic concepts to practical situations. 3. Institutional context is the environment that shapes the consequences of adopting special accounting conventions
Why study Accounting 为什么学会计? Objective: Learn how accounting information is used and why it is important Making Many decisions can be improved with accounting information Accounting Is more Than Just Numbers All users will benefit by being aware of more than just the numbers and descriptions in the accounting reports 账务会计
账务会计 Why Study Accounting? 为什么学会计? Objective: Learn how accounting information is used and why it is important. ❖ Making Many decisions can be improved with accounting information. ❖ Accounting Is More Than Just Numbers . All users will benefit by being aware of more than just the numbers and descriptions in the accounting reports
A Economic Concepts 经济学概念 Objective: Learn a framework for understanding accounting information Financial Value The financial value of an item is the amount of money it would bring if sold 8 Wealth An organizations wealth is the sum of the financial values of all the things it owns 8 Economic Income An organizations economic income over a period is the change in its wealth, excluding capital transactions with its owners 账务会计
账务会计 Economic Concepts 经济学概念 Objective: Learn a framework for understanding accounting information. ❖ Financial Value The financial value of an item is the amount of money it would bring if sold. ❖ Wealth An organization’s wealth is the sum of the financial values of all the things it owns. ❖ Economic Income An organization’s economic income over a period is the change in its wealth, excluding capital transactions with its owners
Accounting Convention 会计惯例 Objective: Learn to read actual financial statements by looking at excerpts from the reports of real companies Nature of Accounting Conventions GAAP Accounting valuation Recognition ☆ Disclosure Factors Affecting Accounting market richness complexity of transactions form of organization 账务会计
账务会计 Accounting Convention 会计惯例 Objective: Learn to read actual financial statements by looking at excerpts from the reports of real companies. ◼ Nature of Accounting Conventions ◼ GAAP ◼ Accounting valuation ◼ Recognition ❖ Disclosure ◼ Factors Affecting Accounting ◼ market richness ◼ complexity of transactions ◼ form of organization
Chapter two (第2章资产负债表概念) In this chapter you will learn 1. Basic definitions of assets, liabilities and equities 2. To analyze transactions in terms of their effects on balance sheet accounts 3. To use debits, credits, and T-accounts to analyze transactions and construct balance sheets 4. To begin to read real company reports 账务会计
账务会计 Chapter two （第2章 资产负债表概念） In this chapter you will learn: 1.Basic definitions of assets, liabilities, and equities 2.To analyze transactions in terms of their effects on balance sheet accounts 3.To use debits, credits, and T-accounts to analyze transactions and construct balance sheets 4.To begin to read real company reports
Basic Definitions and Theory 基本定义和理论(一) Objective: Learn basic definition of assets, liabilities, and equities Assets(")is a"probable future economic benefit obtained or controlled by an entity as a result of a past transaction ☆Cash .o Marketable Securities ☆ Accounts receivab|e ☆ Inventory ☆ Prepaid Expenses .s Deferred income Taxes Property, Plant, and Equipment s Other assets Patents, Copyrights, Trademarks, Licenses 账务会计
账务会计 Basic Definitions and Theory 基本定义和理论（一） Objective: Learn basic definition of assets, liabilities, and equities. Assets (资产) is a “probable future economic benefit obtained or controlled by an entity as a result of a past transaction.” ❖ Cash ❖ Marketable Securities ❖ Accounts Receivable ❖ Inventory ❖ Prepaid Expenses ❖ Deferred Income Taxes ❖ Property, Plant, and Equipment ❖ Other Assets ❖ Patents, Copyrights, Trademarks, Licenses
Basic Definitions and Theory 基本定义和理论(二) Objective: Learn basic definition of assets liabilities, and equities. Liabilities〔负债)is" a probable future sacrifice of economic benefits arising from present obligations of an entity to transfer assets or provide services as a result of a past transaction or event. ☆ Accounts Payable 令 Accrued Liabilities ☆Shot- Term Borrowing ☆ Dividends Payable ☆ Bonds 账务会计
账务会计 Basic Definitions and Theory 基本定义和理论（二） Objective: Learn basic definition of assets, liabilities, and equities. Liabilities (负债) is “a probable future sacrifice of economic benefits arising from present obligations of an entity to transfer assets or provide services as a result of a past transaction or event.” ❖ Accounts Payable ❖ Accrued Liabilities ❖ Short-Term Borrowing ❖ Dividends Payable ❖ Bonds