简明会计英语教程教学课件作者牛国崎unit4.ppt

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1、Unit4Whatisabalancesheet?1243354.1aWhatisabalancesheet?4.1bWhatisthepurposeofabalancesheet?4.1cHowdowelookatabalancesheet?4.1dWhatareassets,liabilitiesandowners’interest?4.2Coreaccountingterms下一页返回Unit4Whatisabalancesheet?67938104.3Extendedwords4.4Notes4.5Reinforcementexercise4.6Accounting-

2、relatedknowledgeAbalancesheet4.7ExtendedreadingCurrentliabilities上一页返回Unit4Whatisabalancesheet?Coretermsreminder核心术语提示balancesheetcurrentassetcurrentliabilityliabilityinventoryaccountreceivableaccountpayableliquidationshorttermdebtsalestaxpayable资产负债表流动资产流动负债责任，负债库存，存货应收账应付账清算短期借款应付税金上一页下一页

3、返回4.1aWhatisabalancesheet?Foranindividualperson,hecanclearlycalculatehowmuchpropertyhehasaslongashelistsalltheitemsheownslessthemoneyheowestoothers.Hisnetassetiswhatheownsminuswhatheowes.Thesamesituationalsoappliestoanorganizationthoughitoftenappearsmoreextensiveinscaleandmorecomplexinconte

4、nt.Abalancesheetisakindofaccountingstatementwhichlistsanddisplaysalltheitems(assets)anorganizationownsandthetotalamountofmoneyitowes(liabilities)atacertaintimepoint(e.g.asendedJune30,2009).Itlistsallitemsofanorganizationatacertaintimeasperthecorrelationbetweenassets,liabilitiesandowners’int

5、erest(orshareholders’interest).Abalancesheetisastaticaccountingstatement.返回4.1bWhatisthepurposeofabalancesheet?Abalancesheetprovidesthepanoramaofassets,liabilitiesandowners’interest,providingthetotalamountofassetsatagiventimeandindicatingthefinancialresourcesownedorcontrolledbyanorganizatio

6、naswellastheirdistribution.Itservesasimportantinformationforanalyzinganorganization’sproductionandoperationcapacity.返回4.1cHowdowelookatabalancesheet?Thebasicstructureofabalancesheetis —Asset=liabilities+owners’interestWhateverstatusanorganizationisin,thisaccountingequationalwaysremainsident

7、ical.Theleftsidereflectstheresourcesitowns;therightsidereflectstheclaimsthatvariousobligeesmaymaketosuchresources.返回4.1dWhatareassets,liabilitiesandowners’interest?Assetsaresubstantiatedeconomicbenefitorservicepotentialwhichcan,atpresentorinthefuture,be