T6_Balance Sheet 资产负债表附表 英文

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1、Topic6BalanceSheetReportingFinancialPositionAnimportantissueforanybusinessisitscurrentfinancial?position.Whatdoesthebusinessown?Whatdoesitowe?TheseanswerscanbefoundintheBalanceSheet(StatementofFinancialPosition).Preparedby:IFTAccountingTeam2BasicstructureofBalanceSheet(SFP

2、)ACCOUNTINGEQUATIONAssets=Liabilities+EquityReportedatagiventimeordatePreparedby:IFTAccountingTeam3BalanceSheet(SFP)►Thepurposeofthebalancesheetistoreportthefinancialpositionofacompany(itsassets,liabilities,andstockholders’equity)ataspecificpointintime.►Therelationshipbetw

3、eentheelementsofthebalancesheetisgivenbythefundamentalaccountingequation.►Thebalancesheetisorganized,orclassified,tohelpusersidentifythefundamentaleconomicsimilaritiesanddifferencesbetweenthevariousitemswithinthebalancesheet.Preparedby:IFTAccountingTeam4ClassificationofBal

4、anceSheetAClassifiedGroupstogetheraccountsofsimilarnatureandreportsBalancetheminafewmajorSheetclassifications.•CurrentassetsAsset•Long-terminvestmentscategories•Fixedassets•Intangibleassets•OtherassetsLiabilities•Current&Long-term•RetainedEarningsEquity•ContributedCapitalP

5、reparedby:IFTAccountingTeam5BalanceSheetClassificationItemsaregroupedbycategoryinthebalancesheet.CurrentCurrentAssetsLiabilities(PaidNoncurrentNoncurrent(ConverttowithCashin1AssetsLiabilitiesCashin1yearyearorless)(Allother(Allotherorless)assets)liabilities)ASSETSLIABILITIE

6、SPreparedby:IFTAccountingTeam6CurrentAssets►Currentassetsconsistofcashandotherassetsthatarereasonablyexpectedtobeconvertedintocashwithinoneyearoroneoperatingcycle,whicheverislonger.►Currentassetsarelistedonthebalancesheetinorderofliquidityornearnesstocash.Preparedby:IFTAcc

7、ountingTeam7TypesofCurrentAssets►Cash►Short-terminvestmentsormarketablesecurities—investmentsinthedebtandstockofothercompaniesaswellasgovernmentsecurities►AccountsReceivable–therighttocollectanamountduefromcustomers►Inventories–goodsorproductheldforresaletocustomers►Otherc

8、urrentassets—a‘‘catch-all’’categorythatincludesitemssuchasprepaidexpensesandsuppliesPrepa