会计英语 ppt

Second the accounts can be recorded the same account and can also not the same account, but it must be two direction of charge to an account, neither debite,nor credite.
Assets=Liabilities+(Owner's equity+revenues-Expenses) In this lesson,the equation is more useful.
这一等式，称为财务状况等式，它反映了资产、负债和所有者权益三 个会计要素之间的关系，揭示了企业在某一特定时点的财务状况。具 体而言，它表明了企业在某一特定时点所拥有的各种资产以及债权人 和投资者对企业资产要求权的基本状况，表明企业所拥有的全部资产， 都是由投资者和债权人提供的。
第三，记入借方的金额必须等于记入贷方的金额。 借贷记账法是以会计等式作为记账原理，以借、贷作为记账符号，来 反映经济业务增减变化的一种复式记账方法。
Accounting equation, also known as the accounting balance formula, or the accounting equation, it is the inner economic relationship of the accounting elements using the mathematical formula of expression are summarized. Namely the equation showing the relationship between the number of accounting elements. It prompts the link between accounting elements, is the double entry bookkeeping, trial balance and prepare its financial statements, the theoretical basis of the reflection factor is the quantitative relation equation between the balance sheet
Third the debited amount must be equal to the amount credited. Lending attributes based on the accounting equation.and to reflect
economic business change increase or decrease of a double entry bookkeeping method.
有借必有贷，借贷必相等。
第一，在运用借贷记账法记账时，对每项经济业务，既要记录一个 （或几个）账户的借方，又必然要记录另一个（或几个）账户的贷方， 即“有借必有贷”；账户借方记录的金额必然等于账户贷方的金额，即“借 贷必相等”。
第二，所记录的账户可以是同类账户，也可以是不同类账户，但必 须是两个记账方向，既不能都记入借方，也不能都记入贷方；
assets = liabilities + owner's equity.
assets = liabilities + owner's equity.
A business transation is an exchange of goods or services that affects this equation. It is essential to understand the effects of transactions on the accounting equation in order to understand the accounting function. According to the income statement ,we learned the relationship between revenue and expense:
This equation, called financial condition equation, it reflects the assets, liabilities and owners' equity, the relationship between the three accounting elements reveals the enterprise at a specific point of the financial situation. To be specific, it shows that the enterprise at a specific point of various assets and creditors and investors on the basic situation of enterprise assets claims, shows that the enterprise assets, all are provided by the investors and creditors.
debit must have credit and credit is equal to debit
First，when you use the debit and credit accounting， for each econபைடு நூலகம்mic business,not only to record an (or several) account debit,bu also record another lender (or several) account that is debit must have credit .and debit must be equal to credit.second the accounts can be recorded the same account and can also not the same account, but it must be two direction of charge to an account, neither debite,nor credite.
Net income (Net loss)=Revenues-Expense Next net income or net loss will be closed to owner's equity. And we can have the following presentation of accounting equation.
会计等式和借与贷的记账规则 The accounting equation and the rules of debits
and credits
会计等式，也称会计平衡公式，或会计方程式，它是对各会计要素的 内在经济关系利用数学公式所作的概括表达。即反映各会计要素数量 关系的等式。它提示各会计要素之间的联系，是复式记账、试算平衡 和编制会计报表的理论依据，反映资产负债表要素之间的数量关系的 等式是：资产=负债+所有者权益。