基礎會計雙語教案(doc 45頁)

內容摘要
Part1Basicofaccounting
1.WhatisaccountinganditsroleinBusiness
Accountingbranches
2.Financialstatements
Balancesheet
Incomestatement
Statementofcashflows
Statementofchangesinequity
Assets
Assetsarevaluableresourcesownedbytheentity.
Liabilitiesandequityshowthesourcesofassets.
Liabilities
Liabilitiesaretheentity’sobligationstooutsidepartieswhohavefurnishedresources.
Creditors—whohaveaclaimagainsttheassetsintheamountshownastheliabilities.
Equity
Paid-incapital:providedbyequityinvestors
Retainedearnings:generatedfromprofits
Equityinvestorshaveonlyaresidualclaim.
3.Conceptsthatgovernallaccounting(會計核算的基本概念)
(1)Thedual-aspectconcept
複式記帳概念
Thefundamentalaccountingequation:
Assets=Liabilities+Equity
複式記帳特點
在兩個或兩個以上相互聯係的賬戶中記錄一項經濟業務，以反映資金運動的來龍去脈。
以相等的金額記入相應的賬戶，以便於檢查賬簿記錄的正確性。
(2)Themoney-measurementconcept貨幣計量
Accountingreportsonlyfactsthatcanbeexpressedinmonetaryamounts.
(3)Theentityconcept會計實體
Abusinessisanentity;acollege,agovernment,achurcharealsoentities.
(4)Thegoing-concernconcept持續經營
Accountingassumethatanentitywillcontinuetooperateindefinitelyunlessthereisevidencetothecontrary.

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