Chapter3Basic

accountingterminology

一、IntroductionManagersneedtohaveabasicunderstandingoffinanceandaccountingtomakefulluseoffinancialinformation.(66)Almostallreasonsforbusinessfailureinvolvefinance.(page66)

Chapter3Basic

acco13.Accountingisrequestedtokeepupwithchangingconditionanddemandsofbusiness.4.Basicaccountinginformationandknowledgemustbemasteredtomakedecisions.二、Managementbyobjective(MBO)（目標(biāo)管理）Managers’sobjectivesmustmatchwithauthority3.Accountingisrequestedto2

Managementbuyout(MBO)(管理層收購）

四、Managementbyexception（MBE）Areasthatexhibitmajorvariationstobudgetsarepaidmuchmoreattentionsbymanagements。Managementbuyout(MB3

五．Accountingentity

Businessandpersonaltransactionsshall

bekeptapart.

Soletraderpartnershippersonaldrawingscapital五．AccountingentitySoletra4companypersonalCapitalSharecapital股本Dividends紅利六．Whatisaccounting？Accountingisasystematicnumberrecordoftheaffairsofabusiness.step1sourcedocuments原始憑證

SourcedocumentscompanypersonalCapitalDividend5step2

journals

step4journalsLedgeraccountsFinancialstatement日志分類帳總帳

Report

step3step26七．ThreemajoraccountingstatementsBalancesheet(平衡表）astatementofassetsandliabilities（資產(chǎn)負(fù)債表）bstatementofnetworth（凈值表）cstatementofowners’equity（所有者權(quán)益表）七．Threemajoraccountings7

資產(chǎn)

asset年初Atbegofyear年末Atendofperiod負(fù)債及所有者合計(jì)Liabilitiesandowner’sequity年初Atbeg.ofyear年末Atendofperiod流動(dòng)資產(chǎn)Currentassents流動(dòng)負(fù)債Currentliabilities

現(xiàn)金cashonhand1短期借款short-termloans423240000.006240000.00

存款cashinbank23919201.804277992.50應(yīng)付票據(jù)notespayable43648000.00650000.0應(yīng)收帳款

accountsreceivable61225079.452391150.02應(yīng)付帳款

accountspayable441195593.641098995.95有價(jià)證券marketablesecurities7應(yīng)付工資

accruedpayable45242148.54332704.45預(yù)付帳款

advancetosuppliers8210254.0775647.79應(yīng)付股利

dividendpayable47其他應(yīng)收款otherreceivable3090617.74836925.36預(yù)收帳款

advancedfromcustomers48554358.1654865.85待攤費(fèi)用

prepaidexpense1122275.1526300.60其它應(yīng)付款

otherspayables502964618.511265285.76存貨inventories122613953.893471314.08預(yù)提費(fèi)用accruedexpenses5111328.00流動(dòng)資產(chǎn)合計(jì)

totalcurrentassets1711081382.112771403.29一年內(nèi)長期負(fù)債Longternliabilities533000000.00長期投資

longterminvestment流動(dòng)負(fù)債合計(jì)Totalcurrentliabilities5511732104.899598807.76

資產(chǎn)負(fù)債表BALANCESHEETNAMEOFENTERPRISE:xxxxASOF(MONTH/DATE)資產(chǎn)年8固頂資產(chǎn)

fixedassets其它負(fù)債Otherliabilities固定資產(chǎn)原價(jià)

fixedassets-cost2110135077.0210098490.23遞延投資收益

deferredgainoninvestments63減：累計(jì)折舊

less:accumulateddepreciation224892258.055347192.29待轉(zhuǎn)銷匯兌收益Unamortizedexchangedgain66固定資產(chǎn)q清理Disposaloffixedassets23其它負(fù)債合計(jì)

totalotherliabilities6711732104.899598807.76減固定資產(chǎn)減值Less:provisionforlossoffixedassets27675539.96675539.96所有者權(quán)益

owner’sequity固定資產(chǎn)凈值

fixedassets-netvalue284567279.04075757.98實(shí)收資本

paidincapital6910065650.0010065650.00在建工程處constructioninprogress2816320.0016320.00資本公積

capitalsurplus73-122.75-122.75無形資產(chǎn)Intangibleassets儲(chǔ)備基金

reservefund75長期待攤費(fèi)用

longprepaidexpense29210951.032067012.75無形資產(chǎn)合計(jì)Totalintangibleassets32210951.03206702.75未分配利潤Undistributedprofit79-5921700.00-2594150.99所有者權(quán)益總計(jì)Totalowner’sequity資產(chǎn)總計(jì)

totalassets4115875932.1417070184.02負(fù)債及所有者總計(jì)Totalliabilitiesandowner’sequity15875932.1417070184.02固頂資產(chǎn)其它負(fù)債固定資產(chǎn)原價(jià)2110135077.9第3章基本的會(huì)計(jì)術(shù)語課件10第3章基本的會(huì)計(jì)術(shù)語課件11第3章基本的會(huì)計(jì)術(shù)語課件12Chapter3Basic

accountingterminology

一、IntroductionManagersneedtohaveabasicunderstandingoffinanceandaccountingtomakefulluseoffinancialinformation.(66)Almostallreasonsforbusinessfailureinvolvefinance.(page66)

Chapter3Basic

acco133.Accountingisrequestedtokeepupwithchangingconditionanddemandsofbusiness.4.Basicaccountinginformationandknowledgemustbemasteredtomakedecisions.二、Managementbyobjective(MBO)（目標(biāo)管理）Managers’sobjectivesmustmatchwithauthority3.Accountingisrequestedto14

Managementbuyout(MBO)(管理層收購）

四、Managementbyexception（MBE）Areasthatexhibitmajorvariationstobudgetsarepaidmuchmoreattentionsbymanagements。Managementbuyout(MB15

五．Accountingentity

Businessandpersonaltransactionsshall

bekeptapart.

Soletraderpartnershippersonaldrawingscapital五．AccountingentitySoletra16companypersonalCapitalSharecapital股本Dividends紅利六．Whatisaccounting？Accountingisasystematicnumberrecordoftheaffairsofabusiness.step1sourcedocuments原始憑證

SourcedocumentscompanypersonalCapitalDividend17step2

journals

step4journalsLedgeraccountsFinancialstatement日志分類帳總帳

Report

step3step218七．ThreemajoraccountingstatementsBalancesheet(平衡表）astatementofassetsandliabilities（資產(chǎn)負(fù)債表）bstatementofnetworth（凈值表）cstatementofowners’equity（所有者權(quán)益表）七．Threemajoraccountings19

資產(chǎn)

asset年初Atbegofyear年末Atendofperiod負(fù)債及所有者合計(jì)Liabilitiesandowner’sequity年初Atbeg.ofyear年末Atendofperiod流動(dòng)資產(chǎn)Currentassents流動(dòng)負(fù)債Currentliabilities

現(xiàn)金cashonhand1短期借款short-termloans423240000.006240000.00

存款cashinbank23919201.804277992.50應(yīng)付票據(jù)notespayable43648000.00650000.0應(yīng)收帳款

accountsreceivable61225079.452391150.02應(yīng)付帳款

accountspayable441195593.641098995.95有價(jià)證券marketablesecurities7應(yīng)付工資

accruedpayable45242148.54332704.45預(yù)付帳款

advancetosuppliers8210254.0775647.79應(yīng)付股利

dividendpayable47其他應(yīng)收款otherreceivable3090617.74836925.36預(yù)收帳款

advancedfromcustomers48554358.1654865.85待攤費(fèi)用

prepaidexpense1122275.1526300.60其它應(yīng)付款

otherspayables502964618.511265285.76存貨inventories122613953.893471314.08預(yù)提費(fèi)用accruedexpenses5111328.00流動(dòng)資產(chǎn)合計(jì)

totalcurrentassets1711081382.112771403.29一年內(nèi)長期負(fù)債Longternliabilities533000000.00長期投資

longterminvestment流動(dòng)負(fù)債合計(jì)Totalcurrentliabilities5511732104.899598807.76

資產(chǎn)負(fù)債表BALANCESHEETNAMEOFENTERPRISE:xxxxASOF(MONTH/DATE)資產(chǎn)年20固頂資產(chǎn)

fixedassets其它負(fù)債Otherliabilities固定資產(chǎn)原價(jià)

fixedassets-cost2110135077.0210098490.23遞延投資收益

deferredgainoninvestments63減：累計(jì)折舊

less:accumulateddepreciation224892258.055347192.29待轉(zhuǎn)銷匯兌收益Unamortizedexchangedgain66固定資產(chǎn)q清理Disposal