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1、Accounting 1.Accountingequation:Asset=Liability+Owner’sEquity 2.Doubleentryaccounting:debit(Dr)&credit(Cr) 3.Historicalcost,fairvalue,replacementcost,netrealizablevalue,presentvalue 4.Financialstatement Balancesheet Assets:cash,tradablefinancialassets,notereceivable,accountsreceivable(
2、provisionforbad/doubtfuldebts),prepaidaccounts/prepayments/advancestosuppliers,dividendreceivable,interestreceivable,otherreceivables,inventory;available-for-salefinancialassets,hold-to-maturityinvestment,long-termaccounts/notereceivable,long-termequityinvestment,fixedassets(accumulateddepre
3、ciation,impairmentoffixedassets),disposaloffixedassets,construction-in-process(impairmentofCIP),intangibleassets(accumulatedamortization,impairment),investmentrealestate,developmentexpenditure,goodwill,deferredincometaxassets,etc. Liabilities:short-termloan,tradablefinancialliability,employ
4、compensationpayable,taxesandduespayable,interestpayable,dividendpayable,non-currentliabilitiesduewithinoneyear/currentportionofnon-currentdebt,accountspayable,notepayable,unearnedrevenue/advancesfromcustomers,long-termloan,long-termpayables,bondspayable,etc. Equity:paid-incapital/capitalsto
5、ck,capitalreserves,treasurystock,surplusreserves,retainedearnings Incomestatement Revenue:sales(salesdiscount,allowance&returns,netsales),otheroperatingincome Operatingcosts:costofgoodssold/sales,otheroperatingcost Salestaxandextracharges Operatingexpenses:sellingexpenses,(generaland)ad
6、ministrativeexpenses,interestexpenses(financialexpenses),impairmentloss Operatingincome Non-operatingincome&expenses Totalprofit Incometaxes Netincome/profit Statementofcashflows cashflowfromoperatingactivities:directmethodandindirectmethod cashflowfrominvestingactivities cashflowfr
7、omfinancingactivities 5.Cash Cashinbank Bankreconciliation 6.Receivables Accountsreceivables,notesreceivables,otherreceivables Uncollectiblereceivables:factoring Allowancemethod:allowancefordoubtfulaccounts Estimatebasedonapercentageofsales