第3章基本的会计术语(1)

Chapter3Basicaccountingterminology一、Introduction1.Managersneedtohaveabasicunderstandingoffinanceandaccountingtomakefulluseoffinancialinformation.(page65-66)2.Almostallreasonsforbusinessfailureinvolvefinance.(page66)3.Accountingisrequestedtokeepupwithchangingconditionanddemandsofbusiness.4.Basicaccountinginformationandknowledgemustbemasteredtomakedecisions.二、Managementbyobjective(MBO)（目标管理）Managers’sobjectivesmustmatchwithauthorityManagementbuyout(MBO)(管理层收购）四、Managementbyexception（MBE）Areasthatexhibitmajorvariationstobudgetsarepaidmuchmoreattentionsbymanagements。五．AccountingentityBusinessandpersonaltransactionsshallbekeptapart.SoletraderpartnershippersonaldrawingscapitalcompanypersonalCapitalSharecapital股本Dividends红利六．Whatisaccounting？Accountingisasystematicnumberrecordoftheaffairsofabusiness.step1sourcedocuments原始凭证Sourcedocumentsstep2journalsstep4journalsLedgeraccountsFinancialstatement日志分类帐总帐Reportstep3七．Threemajoraccountingstatements1.Balancesheet(平衡表）astatementofassetsandliabilities（资产负债表）bstatementofnetworth（净值表）cstatementofowners’equity（所有者权益表）资产asset年初Atbegofyear年末Atendofperiod负债及所有者合计Liabilitiesandowner’sequity年初Atbeg.ofyear年末Atendofperiod流动资产Currentassents流动负债Currentliabilities现金cashonhand1短期借款short-termloans423240000.006240000.00存款cashinbank23919201.804277992.50应付票据notespayable43648000.00650000.0应收帐款accountsreceivable61225079.452391150.02应付帐款accountspayable441195593.641098995.95有价证券marketablesecurities7应付工资accruedpayable45242148.54332704.45预付帐款advancetosuppliers8210254.0775647.79应付股利dividendpayable47其他应收款otherreceivable3090617.74836925.36预收帐款advancedfromcustomers48554358.1654865.85待摊费用prepaidexpense1122275.1526300.60其它应付款otherspayables502964618.511265285.76存货inventories122613953.893471314.08预提费用accruedexpenses5111328.00流动资产合计totalcurrentassets1711081382.112771403.29一年内长期负债Longternliabilities533000000.00长期投资longterminvestment流动负债合计Totalcurrentliabilities5511732104.899598807.76资产负债表BALANCESHEETNAMEOFENTERPRISE:xxxxASOF(MONTH/DATE)固顶资产fixedassets其它负债Otherliabilities固定资产原价fixedassets-cost2110135077.0210098490.23递延投资收益deferredgainoninvestments63减：累计折旧less:accumulateddepreciation224892258.055347192.29待转销汇兑收益Unamortizedexchangedgain66固定资产q清理Disposaloffixedassets23其它负债合计totalotherliabilities6711732104.899598807.76减固定资产减值Less:provisionforlossoffixedassets27675539.96675539.96所有者权益owner’sequity固定资产净值fixedassets-netvalue284567279.04075757.98实收资本paidincapital6910065650.0010065650.00在建工程处constructioninprogress2816320.0016320.00资本公积capitalsurplus73-122.75-122.75无形资产Intangibleassets储备基金reservefund75长期待摊费用longprepaidexpense29210951.032067012.75无形资产合计Totalintangibleassets32210951.03206702.75未分配利润Undistributedprofit79-5921700.00-2594150.99所有者权益总计Totalowner’sequity资产总计totalassets4115875932.1417070184.02负债及所有者总计Totalliabilitiesandowner’sequity15875932.1417070184.02