通过本章学习,掌握会计账簿的概念, 作用及登记方法;试算平衡的方法;账项调整的原理与方法;账目结算的概念与方法;熟悉工作底稿的编制与运用

教学目的及要求：本节课要求同学们了解掌握会计的六大要素的含义及构成； 教学重点：六大要素的具体构成项目； 教学难点：资产、负债、所有者权益等要素的具体构成

大学管理类教材丛书：复旦大学出版社《会计学原理习题指南》（第四版）课程教材（PDF电子书）

大学管理类教材丛书：复旦大学出版社《会计学原理》（第五版）课程教材（PDF电子书）

The Nature of Liabilities Defined as debts or obligations arising from past transactions or events. Maturity 1 year or less Maturity 1 year Current

Reporting the Results of Operations Information about net income is used by investors, creditors, and other financial statement users. Normal, recurring Unusual, nonrecurring revenue and expense events that affect transactions

1. 描述独资企业的基本特征。 2. 掌握评估独资企业盈利能力或偿债能力时应考虑的因素。 3. 描述一般合伙人制和限制个人责任的合伙人制的基本特征

Why Businesses Incorporate Stockholders have no personal liability. Transferability of Privately, or ownership. Closely Held Professional management

1. 解释货币的时间价值意味着什么。 2. 描述现值和终值之间的关系。 3. 解释决策者在使用货币的时间价值的三种方法。 4. 计算终值和需要累计终值的投资

Plant assets Long-lived assets acquired for use in business operations. Similar to long-term prepaid expenses 田 As years pass, and the The cost of plant assets is services are used, the the advance purchase of cost is transferred to services。 depreciation expense Irwin/McGraw-hill