财务会计英语unit1课件
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财务会计英语unit1
Section1 Accounting Equation and Accounting Elements
• Expense (费用) are the gross outflow of economic benefits resulted from the course of ordinary activities resulting in decreases in owner’s equity caused by the business’ revenueproducing operations, other than the decreases from distributions of profits to owners.
Section 3 Journalizing and Posting
Section 4 Financial Statements
财务会计英语unit1
Section1 Accounting Equation and Accounting Elements • 1.1 The accounting equation
财务会计英语unit1
Section1 Accounting Equation and Accounting Elements
Current assets (流动资产) are short-term assets including cash, bank deposit, accounts receivable, inventory, etc. Fixed assets (固定资产) are non-current assets, including land, buildings, equipment, furniture, etc. Intangible assets (无形资产) are also non-current assets, including patents, copyrights, licenses, franchises, goodwill, etc.
财务会计英unit1
Section1 Accounting Equation and Accounting Elements
• Liability (负债) are debts of a business owed to suppliers, banks, etc., arising from past transactions or events which are expected to give rise to an outflow of economic benefits from the business. Liabilities are usually classified as current liabilities and noncurrent liabilities.
by a business as a result of past transactions or events and are expected to generate economic benefits to the business. Assets can be classified as current assets, fixed assets, and intangible assets.
财务会计英语unit1
Current liabilities (流动负债) are expected to be paid within one year. Non-current liabilities (非流动负债) may last from one year to 20 or 30 years until it is fully paid.
Assets = Liabilities + Owner’s equity
财务会计英语unit1
Section1 Accounting Equation and Accounting Elements
• 1.2 Accounting elements • Asset (资产) are economic resources that are owned or controlled
财务会计英语unit1
Section1 Accounting Equation and Accounting Elements
• Owner’s equity (所有者权益) is the residual interest in the assets of a business after deducting all its liabilities, i.e. the net assets of a business. When a business is owned by one person, the owner’s equity is shown as “Capital”. When it is owned by stockholders, it is shown as “Stockholder’s Equity”.
Unit 1
General Introduction to Financial Accounting
财务会计英语uniFt1inancial Accounting English (Second Edition)
Contents
Section 1 Accounting Equation and Accounting Elements Section 2 T Account, Double-entry System, the Ledger and Chart of Accounts
财务会计英语unit1
Section1 Accounting Equation and Accounting Elements
• Revenue (收入) is the gross inflow of economic benefits derived from the course of ordinary activities that result in increase in owner’s equity, other than the increase relating to contributions from owners.
Section1 Accounting Equation and Accounting Elements
• Expense (费用) are the gross outflow of economic benefits resulted from the course of ordinary activities resulting in decreases in owner’s equity caused by the business’ revenueproducing operations, other than the decreases from distributions of profits to owners.
Section 3 Journalizing and Posting
Section 4 Financial Statements
财务会计英语unit1
Section1 Accounting Equation and Accounting Elements • 1.1 The accounting equation
财务会计英语unit1
Section1 Accounting Equation and Accounting Elements
Current assets (流动资产) are short-term assets including cash, bank deposit, accounts receivable, inventory, etc. Fixed assets (固定资产) are non-current assets, including land, buildings, equipment, furniture, etc. Intangible assets (无形资产) are also non-current assets, including patents, copyrights, licenses, franchises, goodwill, etc.
财务会计英unit1
Section1 Accounting Equation and Accounting Elements
• Liability (负债) are debts of a business owed to suppliers, banks, etc., arising from past transactions or events which are expected to give rise to an outflow of economic benefits from the business. Liabilities are usually classified as current liabilities and noncurrent liabilities.
by a business as a result of past transactions or events and are expected to generate economic benefits to the business. Assets can be classified as current assets, fixed assets, and intangible assets.
财务会计英语unit1
Current liabilities (流动负债) are expected to be paid within one year. Non-current liabilities (非流动负债) may last from one year to 20 or 30 years until it is fully paid.
Assets = Liabilities + Owner’s equity
财务会计英语unit1
Section1 Accounting Equation and Accounting Elements
• 1.2 Accounting elements • Asset (资产) are economic resources that are owned or controlled
财务会计英语unit1
Section1 Accounting Equation and Accounting Elements
• Owner’s equity (所有者权益) is the residual interest in the assets of a business after deducting all its liabilities, i.e. the net assets of a business. When a business is owned by one person, the owner’s equity is shown as “Capital”. When it is owned by stockholders, it is shown as “Stockholder’s Equity”.
Unit 1
General Introduction to Financial Accounting
财务会计英语uniFt1inancial Accounting English (Second Edition)
Contents
Section 1 Accounting Equation and Accounting Elements Section 2 T Account, Double-entry System, the Ledger and Chart of Accounts
财务会计英语unit1
Section1 Accounting Equation and Accounting Elements
• Revenue (收入) is the gross inflow of economic benefits derived from the course of ordinary activities that result in increase in owner’s equity, other than the increase relating to contributions from owners.