会计英语（简明双语版）（叶建芳丶孙红星）

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1、会计英语（简明双语版）（叶建芳丶孙红星）YeandSunAccountingEnglish@2009*ACCOUNTINGENGLISH会计英语（简明双语版）YeJianfang&SunHongxing叶建芳孙红星上海财经大学出版社YeandSunAccountingEnglish@2009YeandSunAccountingEnglish@2009*Lesson1AnIntroductiontoAccountingYeandSunAccountingEnglish@2009AccountinginformationT

2、heaccountingprocessDecisionmakersEconomicactivitiesActions(decisions)Accountingthinksdecisionmakerswitheconomicactivities??andwiththeresultsoftheirdecisions>.1>.1AccountingisaninformationsystemYeandSunAccountingEnglish@2009*YeandSunAccountingEnglish@20091>.2Formsofo

3、rganizationSoleproprietorshipOwnedbyoneperson>.Ownerispersonallyresponsibleforbusinessdebts>.PartnershipOwnedbytwoormorepersons>.Partnersarepersonallyresponsibleforallpartnershipdebts>.CorporationOwnedbysharesofstock>.Acorporationisaseparatelegalentity>.Itisresponsi

4、bleforitsowndebts>.YeandSunAccountingEnglish@2009*YeandSunAccountingEnglish@20091>.3FrameworkforPreparationandpresentationoffinancialstatementsIASC–since1973IASB–since2001Thereisagrowingtrendtoadoptaccountingstandardsthatareinharmonywithinternationalaccountingstanda

5、rds>.……YeandSunAccountingEnglish@2009*YeandSunAccountingEnglish@2009YeandSunAccountingEnglish@2009*Someaccountingconceptsandprinciples:businessentityobjectivitycostprinciplegoing-concernmonetaryunittimeperiodrevenuerecognitionorrealizationprinciplematchingprinciplef

6、ull-disclosureprincipleconsistencyprinciplematerialityprincipleconservatismprincipleYeandSunAccountingEnglish@2009YeandSunAccountingEnglish@2009*1>.4UnderstandingfinancialstatementsThestatementofcomprehensiveincome(incomestatement)summarizesfinancialperformanceresul

7、tingfromincome(revenueandgains)lessexpenses(includinglosses)>.Thestatementofchangesinequityreconcileschangesinequity(increasesarecausedbyownerinvestmentsandnetincome,whiledecreasesresultfromownerwithdrawals/dividendsandnetlosses>.Thestatementoffinancialposition(bala

8、ncesheet)detailsassets,liabilities,andequity>.Thestatementofcashflowsshowsthecashinflowsandoutflowsfromoperatingactivities,investingactivi