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BusinessActivitiesandtheAccountingEquation商业活动和会计等式Thisappendixexplainshowtheaccountingequationisderivedfrombusinessactivities.这个附录是解释会计等式是如何来自于商业活动的。Therearethreemajortypesofbusinessactivities:financing,investing,andoperating.Eachoftheserequiresplanning.Planninginvolvesdefininganorganization’sideas,goals,andactions.MostpubliccorporationsusetheManagementDiscussionandAnalysissectionintheirannualreportstocommunicateplans.However,planningisnotcastinstone.Thisaddsrisktobothsettingplansandanalyzingthem.商业活动有三种主要类型:融资，投资，营运。每个都需要计划。规划涉及定义一个组织的想法，目标和行动。大多数招股的公司在他们的年度报表里使用管理层讨论和分析部分去交流计划。然而，计划不是一成不变的。这增加了设置计划和分析的风险。FinancingFinancingactivitiesprovidethemeansorganizationsusetopayforresourcessuchasland,building,andequipmenttocarryoutplans.Organizationsarecarefulinacquiringandmanagingfinancingactivitiesbecausetheycandeterminesuccessorfailure.Thetwosourcesoffinancingareownerandnonowner.Ownerfinancingreferstoresourcescontributedbytheowneralongwithanyincometheownerleavesintheorganization.Nonowner(orcreditor)financingreferstoresourcescontributedbycreditors(lenders).Financingmanagementisthetaskofplanninghowtoobtaintheseresourcesandtosettherightmixbetweenownerandcreditorfinancing.融资融资活动提供必要的手段，组织使用支付的资源，如土地，建筑，和实施计划的设备。组织在管理投资活动上要很小心，因为他们决定成功或失败。融资的两个来源是所有人和非所有人。所有者融资涉及那些除了留存在企业的收益的所有者贡献的资源。非所有者（或者债权人）融资是指由债权人提供的资源。财务管理的任务计划是关于如何获得这些资源，并设置正确的所有者和债权人之间的混合融资。InvestingInvestingactivitiesaretheacquiringanddisposingofresources(assets)thatanorganizationusestoacquireandsellitsproductsorservices.Assetsarefundedbyanorganization’sfinancing.Organizationsdifferontheamountandmakeupofassets.Somerequirelandandfactoriestooperate.Othersneedonlyanoffice.Determiningtheamountandtypeofassetsforoperationsiscalledassetmanagement.Investedamountsarereferredtoasassets.Financingismadeupofcreditorandownerfinancing,whichholdclaimsonassets.Creditors’claimsarecalledliabilities,andtheowner’sclaimiscalledequity.Thisbasicequalityiscalledtheaccountingequationandcanbewrittenas:Assets=Liabilities+Equity.投资投资活动是获得和处置那些企业可以用来取得和销售他们的产品或者服务的资源（资产）。资产是由企业的融资积存而来的。企业在资产的数量和组成上不同。一些需要土地和工厂去操作，其他的只需要一间办公室。为了运作而决定资产的数量和类型被称为资产管理。投资金额被称为资产。融资是由债权人融资和所有者融资组成，这将需要资产。债权人的需求被称为负债，而所有者的需求被称为所有者权益。这种基本的公平被称为会计等式或者可以写成：资产=负债+所有者权益。OperatingOperatingactivitiesinvolveusingresourcestoresearch,develop,purchase,produce,distribute,andmarketproductsandservices.Salesandrevenuesaretheinflowofassetsfromsellingproductsandservices.Costsandexpensesaretheoutflowofassetstosupportoperatingactivities，Strategicmanagementistheprocessofdeterminingtherightmixofoperatingactivitiesforthetypeoforganization,itsplans，anditsmarket.营运营运活动涉及使用资源去进行研究，发展，购买，生产，分配，并使用市场产品和服务。销售和收入是资产的流入，通过销售产品和提供服务。成本和费用是资产支持经营活动流出。战略管理是一个过程，为组织的类型，计划和它的市场确定合适的混合经营活动。Exhibit1A.1summarizesbusinessactivities.Planningispartofeachactivityandgivesthemmeaningandfocus.Investing(assets)andfinancing(liabilitiesandequity)aresetoppositeeachothertostresstheirbalance.Operatingactivitiesarebelowinvestingandfinancingactivitiestoshowthatoperatingactivitiesaretheresultofinvestingandfinancing.如图1A.1所概括商业活动，规划是每一个活动的一部分和给予它们意义和中心。投资（资产）和融资（债券和权益）是相互对立的以强调平衡。营运活动是在投资和融资活动之下，去显示营运活动是投资和融资导致的结果。C1Explainthepurposeandimportanceofaccounting.Accountingisaninformationandmeasurementsystemthataimstoidentify,record,andcommunicaterelevant,reliable,andcomparableinformationaboutbusinessactivities.Ithelpsassessopportunitiesproducts,investments,andsocialandcommunityresponsibilities.C1说明会计的目的和重要性。账户是一个信息系统的目标识别，记录，和沟通相关的，可靠的，可比的关于商业活动的信息。它有助于评估机会，产品，投资，社会和社区的责任。C2Identifyusersandusesof,andopportunitiesin,accounting.Usersofaccountingarebothinternalandexternal.Someusersandusesofaccountinginclude(a)managersincontrolling,monitoring,andplanning;(b)lendersformeasuringtheriskandreturnofloans;(c)shareholdersforassessingthereturnandriskofstock;(d)directorsforoverseeingmanagement;and(e)employeesforjudgingemploymentopportunities.Opportunitiesinaccountingincludefinancial,managerial,andtaxaccounting.Theyalsoincludeaccounting-relatedfieldssuchaslending,consulting,managing,andplanning.C2用户识别和利用机会在会计上。会计的用户既有内部的也有外部的。一些用户和包括（a）利用会计经理的控制，监测和规划；（b）为测量范围的风险和回报的贷款；（c）股东的风险评估和返回地面；（d）监督董事和管理；和（e）为判断员工的就业机会，会计中的机会包括财务会计，管理会计，和税务会计。因此他们也包括会计相关领域如借阅、咨询、管理和规划。C3Explainwhyethicsarecrucialtoaccounting.Thegoalofaccountingistoprovideusefulinformationfordecisionmaking.Forinformationtobeuseful,itmustbetrusted.Thisdemandsethicalbehaviorinaccounting.C3解释为什么伦理是至关重要的会计，会计的目标是为决策掩蔽提供有用的信息。信息是有用的，它必须是可信的。这就要求会计伦理行为。C4Explaingenerallyacceptedaccountingprinciplesanddefineandapplyseveralaccountingprinciples.Generallyacceptedaccountingprinciplesareacommonsetofstandardsappliedbyaccountants.Accountingprinciplesaidinproducingrelevant,reliable,andcomparableinformation.Fourprinciplesunderlyingfinancialstatementswereintroduced:cost,revenuerecognition,matching,andfulldisclosure.Financialstatementsalsoreflectfourassumptions:going-concern,monetaryunite,timeperiod,andbusinessentity.C4解释一般公认会计原则，定义和应用几个会计原则。公认会计原则是一套通用的标准，应用于会计师。会计原则在生产相关的，可靠的，可比的信息方面提供援助。被引进的潜在的财务报表当中的四个基本原则：成本，收入的确认，匹配，并充分披露。财务报表也反映了四个假设：持