会计英语课件

AccountingEnglishJingShuting—FinancialAccountingManagementDepartment

AccountingEnglishJingShuting课程内容简介

会计英语根据“应用型本科人才”的教育理念而开设，各个专业在大学英语授课结束后，在第5个学期开设专业英语课程，使学生获得用英语从事专业工作的基本能力。本课程内容主要包括会计的理论概述，会计信息的归集与披露，会计要素，资产负债表、利润表和现金流量表等基本财务报表以及分析，内容为财务会计中应知应会的部分。课程结合实际案例，既吸收了西方会计理论与实务之精华，又符合我国会计发展的具体实践。2课程内容简介授课主要内容会计理论基础

会计定义、内容；会计等式与会计要素；

T型账户，复式记账；日记账与分类账。会计要素财务报表及报表分析

资产负债表；利润表；现金流量表;财务报表分析资产收入负债费用所有者权益利润3授课主要内容会计理论基础资产收入负债费用所有者权重点内容1.资产Assets2.负债Liabilities3.所有者权益Owner’sEquity4.收入Revenue5.成本与费用CostsandExpenses6.利润Profit会计报表及分析

S&A会计要素AccountingElements理论部分AccountingTheory1.Accounting:InformationforDecisionMaking2.AccountingEquation…Double-entryAccounting…………1.FinancialStatements2.AnalyzingFinancialStatement

授课主要内容thedefinitionofAccounting；T-account；Accountingcycle

Contentsp2-54重点内容1.资产Assets会计报表及分析会计教学总体目标通过本课程的学习，主要目标是让财务管理专业的学生掌握会计的基本术语，能够用英语表述会计概念及内容，能够读懂并分析英文会计报表。掌握用英语做账的实际操作能力，熟悉常用会计术语、符号。了解国际会计惯例、国内外会计准则不同之处。5教学总体目标通过本课程的学习，主要目标是让考核方式

听写、课堂表现、作业（30％）书面考核：闭卷考试（60％）考勤（10％）总成绩6考核方式听写、课堂表现、作业（30％）书面考核：考勤参考书目张其秀.会计英语——基础会计.2007.上海财经大学出版社孙耀远.

2007.财务会计英语

.外语教学与研究出版社劳伦斯，赖恩.

2003.会计基础（第九版）（英文）

.上海：立信会计出版社于久洪.

2005.会计英语.北京:中国人民大学出版社7参考书目张其秀.会计英语——基础会GeneralIntroductiontoAccountingPartOne8GeneralIntroductiontoAccounChapter1GeneralIntroductionTheusersofaccountinginformationIntroductionofAccountingTypesofaccountinginformation9Chapter1GeneralIntroductio1.1NewWords101.1NewWords10

accountant会计人员

Accountingterms会计术语

Monetaryunit货币计量

Financialposition财务状况

criterion评价的标准

diverseadj.多种多样的

Enterprise/firm企业

creditor债权人，债主，贷方

regulatory监管的，管制的

salesvolume销量

obligation债务

merchandise商品，货物inventory存货Keywords11

1.2WhatisthedefinitionofAccounting?121.2WhatisthedefinitionofAccounting

Accountingisa“language".Itiswidelyusedtodescribealltypesofbusinessactivities.Accountingisaninformationsystem.Itprovidesnecessaryinformationtothemanagementandthoseoutsidethefirmtoaidthemintheirdecisionmaking.Accountingisdesignedtorecord,classifyandsummarizefinancialandothereconomicinformationaboutfirms,andanalysesandinterpretsitsresultswithmonetaryunitasitsmaincriterion.Theprimaryobjectiveofaccountingistoprovideinformationthatisusefulfordecisionmakingpurposes.13.AccountingAccountingisa“la1.3What’sthefunctionsofaccounting14.1.3What’sthefunctionsofacFunctionofaccountingRecord、classifyandsummarizeAnalysesandInterpretsProvideinformation15.FunctionofaccountingRecord、1.4Howtheeconomicactivitiesflowintotheaccountingprocess?16.1.4HowtheeconomicactivitieTypesofaccountinginformation18.1.5TypesofaccountinginformTypesofaccountinginformationFinancialaccountinginformationReferstoinformationdescribingthefinancialresources,obligations,andactivitiesofaneconomicentity.Itisusedprimarilybyinvestorsandcreditors,alsousedbymanagersandinincometaxreturns.Itofteniscalled“general-purpose”accountinginformation.ManagementaccountinginformationItisusedtoassistmanagementinoperatingthebusiness,makingtypesofmanagerialdecisions.suchas:setcompany’soverallgoals;evaluatetheperformanceofdepartmentandindividuals;decidewheretointroduceanewlineofproducts.TaxaccountinginformationAspecialfieldwithinaccounting.Taxplanningisthemostdifficultandimportantaspectoftaxaccounting.Howtominimizetheincometaxburdeninalegitimateway.Itisquitecomplex.19.Typesofaccountinginformatio1.6Theusersofaccountinginformation

owners,investors,creditors,suppliers,generalpublic,customersInternalusersExternalusersManagementandemployeesoffirms(managers,workers)20.1.6Theusersofaccountinginf1.7ObjectivesofExternalFinancialReporting

21.1.7ObjectivesofExternalFina

AccountingElements

Double-entrySystem,AccountingEquation

Taccount,LedgerandChartofAccountsChapter222.AccountingElementsDouble-en1.1Keywords

23.1.1Keywords23.RelevantTermsAccountingequation会计等式Accountingelement会计要素Double--entrysystem复式记账制TaccountT型账户Debitn.借方vt.借记Creditn.贷方vt.贷记Balance余额Ledgern.总账Chartofaccount会计科目表24.RelevantTermsAccountingequatFirstLevel:BasicObjectivesSecondLevel:FundamentalConceptsThirdLevel:RecognitionandMeasurementBasicassumptionsBasicprinciplesConstraintsQualitativecharacteristicsBasicelements1.2(Familiarwith)ConceptualFrameworkforFinancialReporting

25.FirstLevel:BasicObjecFirstLevel:BasicObjectivesWhataretheobjectivesoffinancialreporting26.FirstLevel:BasicObjectivesWSecondLevel:FundamentalConceptsSecondLevel=QualitativeCharacteristics

andBasicElements27.SecondLevel:FundamentalConcSecondLevel:QualitativeCharacteristicsFigure2-2Qualitativecharacteristicsofaccountinginformation28.SecondLevel:QualitativeCharLiabilities负债Assets资产Equity所有者权益Expenses支出Revenue收入NetIncome(orNetLoss)SecondLevel:Elements29.Liabilities负债Assets资产EquityAssets资产Assets

areeconomicresourcesthatareowedorcontrolledbyabusiness.Probablefutureeconomicbenefitsobtainedorcontrolledbyaparticularentityasaresultofpasttransactionsorevents.Currentassets流动资产Fixedassets固定资产Intangibleassets无形资产30.Assets资产AssetsareeconomicrLiability

负债Liabilities

aredebtsofabusinessowedtosuppliers,banks,etc.Probablefuturesacrificesofeconomicbenefitsarisingfrompresentobligationsofaparticularentitytotransferassetsorprovideservicestootherentitiesinthefutureasaresultofpasttransactionsorevents.Currentliabilities流动负债Long－termliabilities长期负债31.Liability负债LiabilitiesaredeOwner'sequity所有者权益Owner'sequity

isthenetassetsofabusiness.Residualinterestintheassetsofanentitythatremainsafterdeductingitsliabilities.Inabusinessenterprise,itistheowner'sinterest.

Capital资本Stockholder'sEquity股东权益32.Owner'sequity所有者权益Owner'seqRevenue收入Revenue

istheincreaseinowner'sequityresultingfromthesalesofgoodsorservicesbythebusiness.Itconstitutestheentity'songoingmajororcentraloperations.CashborrowedfromabankRevenue?Liability?Revenuehelpsincreaseowner'sequity.33.Revenue收入RevenueistheincreExpense费用Expensesarethedecreaseinowner'sequitycausedbythecompany'srevenue-producingoperations.Likerevenues,expensesrepresentflowsofresourcesduringaperiodoftime,butexpensesareoutflowswhereasrevenueifinflows.34.Expense费用ExpensesarethedecProfit利润NetIncome/NetLossProfit,oftencallednetincome.Theresultofmatchingrevenuewithexpenses.Whenrevenueexceedsexpenses,netincomeoccurs,otherwisenetlossoccurs.35.Profit利润NetIncome/NetLossRevenueExpenseProfitTheyareopenedatthebeginningofanaccountingperiod,andclosedattheendoftheperiod.Intheaccountingequation,theybelongtoowner'sequity.Temporaryaccounts36.RevenueTheyareopenedattheRevenueExpensesGainsLossesProfitSecondLevel:ElementsAssetsLiabilitiesEquity“MomentinTime”“PeriodofTime”37.RevenueSecondLevel:ElementsAThirdLevel:RecognitionandMeasurementASSUMPTIONSAccountingentityGoingconcernMonetaryunitPeriodicityPRINCIPLESHistoricalcostRevenuerecognitionMatchingFulldisclosureCONSTRAINTSCost-benefitMaterialityIndustrypracticeConservatism38.ThirdLevel:RecognitionandMASSUMPTIONSAccountingentityGoingconcernMonetaryunitPeriodicityPRINCIPLESHistoricalcostRevenuerecognitionMatchingFulldisclosureCONSTRAINTSCost-benefitMaterialityIndustrypracticeConservatismOBJECTIVES1. Usefulininvestmentandcreditdecisions2. Usefulinassessingfuturecashflows3.Aboutenterpriseresources,claimstoresources,andchangesinthemELEMENTSAssets,Liabilities,andEquityRevenues,Expenses,profitFigure2-1ConceptualFrameworkforFinancialReportingFirstlevelSecondlevelThirdlevelQUALITATIVECHARACTERISTICSRelevanceReliabilityComparabilityConsistency39.ASSUMPTIONSPRINCIPLESCONSTRAIN1.3Whatarethemechanicsofdouble-entryaccounting40.1.3Whatarethemechanicsof1.4TheaccountingequationAssets=Liabilities+[Owner’sequity+(Revenues–Expenses)]showsthebasicrelationshipbetweentheaccountingelementsNetincome(Netloss)=Revenues-ExpensesAssets=Liabilities+Owners'Equity41.1.4TheaccountingequationAssExaminethebalanceconditionoftheaccountingequationAssumethatabusinessownsassetsof$10,000,borrowsfromcreditor$2,000,andthattheownerinvests$8,000.Theaccountingequationwouldbe:

$10000=$2000+$8000Supposethat$1600incashhasbeenusedtopayforadebt,thechangedequationwouldthenbe:

$8400=$400+$8000Supposeagainthatthebusinesshasreceived$3500asanincome,theaccountingequationis:

$11900=$400+$11500·Transaction(会计事项)42.ExaminethebalanceconditionDebitsideCreditsideAccountTitletotaltotalBalanceBalanceDr.Cr.1.5T—account43.DebitsideCreditsideAccountTDouble-entryRulesⅠ.Increasesinassetsaredebitedtoassetaccounts,decreasesmustbecredited.Ⅱ.Increasesinliabilitiesandowners'equityitemsarecreditedtoliabilityandowner’sequityaccounts,decreasesbedebited.

Ⅲ.

Revenueswilleventuallyincreaseowners'equityandarecredited,decreasesofrevenuearedebited.Ⅳ.Expenseswilleventuallydecreaseowners'equityandaredebitedinanexpensesaccount,decreasesarecredited.44.Double-entryRulesⅠ.IncreasesEQUITIESDebitforDecreaseCreditforIncreaseREVENUESDebitforDecreaseCreditforIncreaseEXPENSESCreditforDecreaseDebitforIncreaseExpensesdecreaseowner’sequity.Revenuesincreaseowner’sequity.

DebitandCreditRules…45.EQUITIESDebitforDecreasEQUITIESDebitforDecreaseCreditforIncreaseJILLJONES,CAPITALDebitforDecreaseCreditforIncreaseJILLJONES,DRAWINGCreditforDecreaseDebitforIncreaseAnowner’swithdrawalsdecreaseowner’sequity.Anowner’sinvestmentsincreaseowner’sequity.

DebitandCreditRules…46.EQUITIESDebitforDecreas

Assets,Expenses

Liabilities,Owners'equity,Revenue,ProfitDr.+(Increases)Cr.—(Decreases)Dr.

—(Decreases)Cr.

+(Increases)EntriesintheTAccount47.Assets,ExpensesLiabiliti

BalanceSheet

IncomeStatement=+=-AssetLiabilityEquityRevenueExpenseDebitCreditDebitsandCreditsSummary48.BalanceSheetBasicAccountingEquationRelationshipamongtheassets,liabilitiesandstockholders’equityofabusiness:Theequationmustbeinbalanceaftereverytransaction.ForeveryDebit

theremustbeaCredit.49.BasicAccountingEquationRelatDouble-EntrySystemExerciseAssetsLiabilitiesStockholders’Equity=+1.Invested$32,000cashandequipmentvaluedat$14,000inthebusiness.+32,000+14,000+46,00050.Double-EntrySystemExerciseAsDouble-EntrySystemExerciseAssetsLiabilitiesStockholders’Equity=+2. Paidofficerentof$600forthemonth.-600-600(expense)51.Double-EntrySystemExerciseAsDouble-EntrySystemExerciseAssetsLiabilitiesStockholders’Equity=+3. Received$3,200advanceonamanagementconsultingengagement.+3,200+3,20052.Double-EntrySystemExerciseAsDouble-EntrySystemExerciseAssetsLiabilitiesStockholders’Equity=+4. Receivedcashof$2,300forservicescompletedforShulerCo.+2,300+2,300(revenue)53.Double-EntrySystemExerciseAsDouble-EntrySystemExerciseAssetsLiabilitiesStockholders’Equity=+5. Purchasedacomputerfor$6,100.+6,100-6,10054.Double-EntrySystemExerciseAsDouble-EntrySystemExerciseAssetsLiabilitiesStockholders’Equity=+6. Paidoffliabilitiesof$7,000.-7,000-7,00055.Double-EntrySystemExerciseAsAssetsLiabilitiesStockholders’Equity=+7. Declaredacashdividendof$10,000.+10,000-10,000Notethattheaccountingequationequalityismaintainedafterrecordingeachtransaction.Double-EntrySystemExercise56.AssetsLiabilitiesStockholders’Ownershipstructuredictatesthetypesofaccountsthatarepartoftheequitysection.ProprietorshiporPartnershipCorporationCapitalAccountDrawingAccountCommonStockAdditionalPaid-inCapitalDividendsDeclaredRetainedEarningsOwnershipStructure57.OwnershipstructuredictatestCorporationOwnershipStructureStockholders’EquityBalanceSheetStatementofRetainedEarningsNetincomeorNetloss(Revenueslessexpenses)IncomeStatementDividendsRetainedEarnings(Netincomeretainedinbusiness)CommonStock(Investmentbystockholders)58.CorporationOwnershipStructurAccountGroupAccountNameAccountNumber1.AssetsCashNotesReceivableAccountsReceivablesuppliesPrepaidInsuranceFurnitureEquipmentBuildingLand1011051061251281301671711912.LiabilitiesNotePayableAccountsPayableSalariesPayableUnearnedRevenueInterestPayable2012022052362213.Owner'sequityCapitalWithdrawals(orDrawing)3013111.6

ChartofAccountsBalanceSheetAccounts59.AccountGroupAccountNameAccou4.RevenueRevenueSalesInterestRevenue4014115.ExpensesRentExpensesSalariesExpensesSuppliesExpensesUtilitiesExpensesBankServiceChargeExpensesDepreciationExpenseAdvertisingExpenseMiscellaneousExpense501502504506509510530IncomeStatementAccounts60.4.RevenueRevenue401RentExpensStockholders’Equity1:

Barone’sRepairShopwasstartedonMay.PrepareatabularanalysisofthefollowingtransactionsforthemonthofMay.+10,0001.+10,000CashAccountsReceivableEquipmentAccountsPayableCommonStock++=+1.Stockholdersinvested$10,000cashtostarttherepairshop.InvestmentAssetsLiabilitiesExercises61.Stockholders’Equity1:Barone’+10,0001.+10,0002.Purchasedequipmentfor$5,000cash.-5,0002.+5,000InvestmentStockholders’EquityCashAccountsReceivableEquipmentAccountsPayableCommonStock++=+AssetsLiabilities62.+10,0001.+10,0002.Purch+10,0001.+10,0003.Paid$400cashforMayofficerent.-5,0002.+5,000-4003.-400Stockholders’EquityCashAccountsReceivableEquipmentAccountsPayableCommonStock++=+AssetsLiabilitiesRetainedEarningsExpense+63.+10,0001.+10,0003.Paid+10,0001.+10,000-5,0002.+5,000-4003.-400Stockholders’EquityCashAccountsReceivableEquipmentAccountsPayableCommonStock++=+AssetsLiabilitiesRetainedEarnings+5,1004.+5,1004.Received$5,100fromcustomersforrepairservice.Revenue+64.+10,0001.+10,000-5,0002.+5,000+10,0001.+10,000-5,0002.+5,000-4003.-400Stockholders’EquityCashAccountsReceivableEquipmentAccountsPayableCommonStock++=+AssetsLiabilitiesRetainedEarnings+5,1004.+5,1005.Paiddividendsof$1,000cash.-1,0005.-1,000+65.+10,0001.+10,000-5,0002.+5,000+10,0001.+10,000-5,0002.+5,000-4003.-400Stockholders’EquityCashAccountsReceivableEquipmentAccountsPayableCommonStock++=+AssetsLiabilitiesRetainedEarnings+5,1004.+5,100-1,0005.-1,0006.Paidpart-timeemployeesalariesof$2,000.-2,0006.-2,000Expense+66.+10,0001.+10,000-5,0002.+5,000+10,0001.+10,000-5,0002.+5,000-4003.-400Stockholders’EquityCashAccountsReceivableEquipmentAccountsPayableCommonStock++=+AssetsLiabilitiesRetainedEarnings+5,1004.+5,100-1,0005.-1,000-2,0006.-2,000Expense7.Incurred$250ofadvertisingcosts,onaccount.+250-2507.+67.+10,0001.+10,000-5,0002.+5,000+10,0001.+10,000-5,0002.+5,000-4003.-400Stockholders’EquityCashAccountsReceivableEquipmentAccountsPayableCommonStock++=+AssetsLiabilitiesRetainedEarnings+5,1004.+5,100-1,0005.-1,000-2,0006.-2,000Revenue+250-2507.8.Providedrepairservicesonaccounttocustomers$750.+7508.+750+68.+10,0001.+10,000-5,0002.+5,000 6,820 +

630 + 5,000 = 250 + 10,000+ 2,200+10,0001.+10,000-5,0002.+5,000-4003.-400Stockholders’EquityCashAccountsReceivableEquipmentAccountsPayableCommonStock++=+AssetsLiabilitiesRetainedEarnings+5,1004.+5,100-1,0005.-1,000-2,0006.-2,000+250-2507.+7508.+7509.Collected$120cashforservicespreviouslybilled.+1209.-120+69. 6,820 + 630Companiespreparefourfinancialstatementsfromthesummarizedaccountingdata:BalanceSheetIncomeStatementStatementofCashFlowsRetainedEarningsStatement70.CompaniespreparefourfinanciIncomeStatementReportstherevenuesandexpensesforaspecificperiodoftime.Netprofit–revenuesexceedexpenses.Netloss–expensesexceedrevenues.71.IncomeStatementReportstIncomeStatementRetainedEarningsStatementNetprofitisneededtodeterminetheendingbalanceinretainedearnings.72.IncomeStatementRetainedEaRetainedEarningsStatementStatementindicatesthereasonswhyretainedearningshasincreasedordecreasedduringtheperiod.73.RetainedEarningsStatementStaBalanceSheetRetainedEarningsStatementTheendingbalanceinretainedearningsisneededinpreparingthebalancesheet.74.BalanceSheetRetainedEarniReportstheassets,liabilities,andstockholders’equityataspecificdate.Assetslistedatthetop,followedbyliabilitiesandstockholders’equity.Totalassetsmustequaltotalliabilitiesandstockholders’equity.BalanceSheet75.Reportstheassets,liabilitieStatementofCashFlowsBalanceSheet76.StatementofCashFlowsBalStatementofCashFlowsInformationforaspecificperiodoftime.77.StatementofCashFlowsInformaAccountingEnglishJingShuting—FinancialAccountingManagementDepartment

AccountingEnglishJingShuting课程内容简介

会计英语根据“应用型本科人才”的教育理念而开设，各个专业在大学英语授课结束后，在第5个学期开设专业英语课程，使学生获得用英语从事专业工作的基本能力。本课程内容主要包括会计的理论概述，会计信息的归集与披露，会计要素，资产负债表、利润表和现金流量表等基本财务报表以及分析，内容为财务会计中应知应会的部分。课程结合实际案例，既吸收了西方会计理论与实务之精华，又符合我国会计发展的具体实践。79课程内容简介授课主要内容会计理论基础

会计定义、内容；会计等式与会计要素；

T型账户，复式记账；日记账与分类账。会计要素财务报表及报表分析

资产负债表；利润表；现金流量表;财务报表分析资产收入负债费用所有者权益利润80授课主要内容会计理论基础资产收入负债费用所有者权重点内容1.资产Assets2.负债Liabilities3.所有者权益Owner’sEquity4.收入Revenue5.成本与费用CostsandExpenses6.利润Profit会计报表及分析

S&A会计要素AccountingElements理论部分AccountingTheory1.Accounting:InformationforDecisionMaking2.AccountingEquation…Double-entryAccounting…………1.FinancialStatements2.AnalyzingFinancialStatement

授课主要内容thedefinitionofAccounting；T-account；Accountingcycle

Contentsp2-581重点内容1.资产Assets会计报表及分析会计教学总体目标通过本课程的学习，主要目标是让财务管理专业的学生掌握会计的基本术语，能够用英语表述会计概念及内容，能够读懂并分析英文会计报表。掌握用英语做账的实际操作能力，熟悉常用会计术语、符号。了解国际会计惯例、国内外会计准则不同之处。82教学总体目标通过本课程的学习，主要目标是让考核方式

听写、课堂表现、作业（30％）书面考核：闭卷考试（60％）考勤（10％）总成绩83考核方式听写、课堂表现、作业（30％）书面考核：考勤参考书目张其秀.会计英语——基础会计.2007.上海财经大学出版社孙耀远.

2007.财务会计英语

.外语教学与研究出版社劳伦斯，赖恩.

2003.会计基础（第九版）（英文）

.上海：立信会计出版社于久洪.

2005.会计英语.北京:中国人民大学出版社84参考书目张其秀.会计英语——基础会GeneralIntroductiontoAccountingPartOne85GeneralIntroductiontoAccounChapter1GeneralIntroductionTheusersofaccountinginformationIntroductionofAccountingTypesofaccountinginformation86Chapter1GeneralIntroductio1.1NewWords871.1NewWords10

accountant会计人员

Accountingterms会计术语

Monetaryunit货币计量

Financialposition财务状况

criterion评价的标准

diverseadj.多种多样的

Enterprise/firm企业

creditor债权人，债主，贷方

regulatory监管的，管制的

salesvolume销量

obligation债务

merchandise商品，货物inventory存货Keywords88

1.2WhatisthedefinitionofAccounting?891.2WhatisthedefinitionofAccounting

Accountingisa“language".Itiswidelyusedtodescribealltypesofbusinessactivities.Accountingisaninformationsystem.Itprovidesnecessaryinformationtothemanagementandthoseoutsidethefirmtoaidthemintheirdecisionmaking.Accountingisdesignedtorecord,classifyandsummarizefinancialandothereconomicinformationaboutfirms,andanalysesandinterpretsitsresultswithmonetaryunitasitsmaincriterion.Theprimaryobjectiveofaccountingistoprovideinformationthatisusefulfordecisionmakingpurposes.90.AccountingAccountingisa“la1.3What’sthefunctionsofaccounting91.1.3What’sthefunctionsofacFunctionofaccountingRecord、classifyandsummarizeAnalysesandInterpretsProvideinformation92.FunctionofaccountingRecord、1.4Howtheeconomicactivitiesflowintotheaccountingprocess?93.1.4HowtheeconomicactivitieTypesofaccountinginformation95.1.5TypesofaccountinginformTypesofaccountinginformationFinancialaccountinginformationReferstoinformationdescribingthefinancialresources,obligations,andactivitiesofaneconomicentity.Itisusedprimarilybyinvestorsandcreditors,alsousedbymanagersandinincometaxreturns.Itofteniscalled“general-purpose”accountinginformation.ManagementaccountinginformationItisusedtoassistmanagementinoperatingthebusiness,makingtypesofmanagerialdecisions.suchas:setcompany’soverallgoals;evaluatetheperformanceofdepartmentandindividuals;decidewheretointroduceanewlineofproducts.TaxaccountinginformationAspecialfieldwithinaccounting.Taxplanningisthemostdifficultandimportantaspectoftaxaccounting.Howtominimizetheincometaxburdeninalegitimateway.Itisquitecomplex.96.Typesofaccountinginformatio1.6Theusersofaccountinginformation

owners,investors,creditors,suppliers,generalpublic,customersInternalusersExternalusersManagementandemployeesoffirms(managers,workers)97.1.6Theusersofaccountinginf1.7ObjectivesofExternalFinancialReporting

98.1.7ObjectivesofExternalFina

AccountingElements

Double-entrySystem,AccountingEquation

Taccount,LedgerandChartofAccountsChapter299.AccountingElementsDouble-en1.1Keywords

100.1.1Keywords23.RelevantTermsAccountingequation会计等式Accountingelement会计要素Double--entrysystem复式记账制TaccountT型账户Debitn.借方vt.借记Creditn.贷方vt.贷记Balance余额Ledgern.总账Chartofaccount会计科目表101.RelevantTermsAccountingequatFirstLevel:BasicObjectivesSecondLevel:FundamentalConceptsThirdLevel:RecognitionandMeasurementBasicassumptionsBasicprinciplesConstraintsQualitativecharacteristicsBasicelements1.2(Familiarwith)ConceptualFrameworkforFinancialReporting

102.FirstLevel:BasicObjecFirstLevel:BasicObjectivesWhataretheobjectivesoffinancialreporting103.FirstLevel:BasicObjectivesWSecondLevel:FundamentalConceptsSecondLevel=QualitativeCharacteristics

andBasicElements104.SecondLevel:FundamentalConcSecondLevel:QualitativeCharacteristicsFigure2-2Qualitativecharacteristicsofaccountinginformation105.SecondLevel:QualitativeCharLiabilities负债Assets资产Equity所有者权益Expenses支出Revenue收入NetIncome(orNetLoss)SecondLevel:Elements106.Liabilities负债Assets资产EquityAssets资产Assets

areeconomicresourcesthatareowedorcontrolledbyabusiness.Probablefutureeconomicbenefitsobtainedorcontrolledbyaparticularentityasaresultofpasttransactionsorevents.Currentassets流动资产Fixedassets固定资产Intangibleassets无形资产107.Assets资产AssetsareeconomicrLiability

负债Liabilities

aredebtsofabusinessowedtosuppliers,banks