简明会计英语教程教学课件作者牛国崎unit5.ppt

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1、Unit5Theformatofabalancesheet1243355.1aTheheadingandthebody5.1bThereport-typebalancesheet5.1cTheaccount-typebalancesheet5.2Coreaccountingterms5.3Extendedwords下一页返回Unit5Theformatofabalancesheet679385.4Notes5.5Reinforcementexercise5.6Accounting-relatedknowledgeThecompilingmethodofabal

2、ancesheet5.7ExtendedreadingEquity上一页返回Unit5TheformatofabalancesheetCoretermsreminder核心术语提示report-typebalancesheetaccount-typebalancesheetannualbalancesheetnetreceivablestotalequitypreferredstockequitycommonstockequityplantandequipmentaccumulateddepreciation报告式资产负债表账户式资产负债表年度资产负债表净应收

3、账总权益优先股权益普通股权益厂房和设备累计折旧返回5.1aTheheadingandthebodyTheformatofabalancesheetmayvarywithsuchfactorsasnatureofanorganization,thetradeitisin,itsobjectives,amongothers.Nevertheless,abalancesheetgenerallyconsistsoftwoparts:theheadingandthebody.Theheadingsummarizesnameofstatement,thecompilin

4、gorganization,date,serialnumber,nameofcurrency,unitofmeasurementandsoon.Thebodyistheprincipalpartofabalancesheet.Itlistsanddisplayseachandeveryitemthataccountsforthefinancialpositionofanorganization.Therearegenerallytwotypesofformatforthebodyofabalancesheet:thereport-typebalanceshee

5、tandaccount-typebalancesheet.返回5.1bThereport-typebalancesheetThereport-typebalancesheet(Figure1)adoptstheupperandlowerstructure.Theupperhalflistsanddisplaystheassets,whilethelowerhalfliabilitiesandowner’sequity.Therearetwotypesofthespecificarrangementofstatement:Thefirsttypeisarrang

6、edonthebasisoftheprincipleof“assets=liabilities+owner'sequity,”whilethesecondtypeof“assets — liabilities=owner'sequity.”AsshowninFigure1,thetotalliabilitiesandtotalequityofSmithBrothersEnergyPartnersasendedDecember2009,forinstance,arerespectively$895.2mand$600.2m,addingupto$1 495.4m

7、oftotalassets.Thisisagoodexampleof“assets=liabilities+owner’sequity”.返回5.1cTheaccount-typebalancesheetTheaccount-typebalancesheet(Figure2)adoptstheleft-rightstructure.Listedontheleftaretheassetsandontheright,theliabilitiesandowner’sinterest.Whateverformatisadopted,thisaccountingequa

8、tionmustremainident