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1、Questionsforlesson1UsersofaccountinginformationsInternalorExternal?CEO首席执行官CFO首席财务官Stockholders股东Potentialinvestors潜在投资者Governmentalagencies政府机关Customer顾客Suppliers供应商Bankers银行家Boardofdirectors董事会Generalmanager总经理Departmentalmanagers部门经理Accountant会计Staff员工Creditors债权人T
2、asksoflesson2Step1:findyourowngroupthereare6groups:assets/liabilities/owner’sequity/revenues/expenses/accountingelementsStep2:dothepresentation:Forexample：inthe“Asset”group，youshouldtellusthedefinition、classification、examplesofassets.Group1：Cashonbank银行存款Short-terminv
3、estments短期投资Accountsreceivable应收账款Inventories存货Fixedassets固定资产Intangibleassets无形资产(Plantandequipment)Group2：Notespayable应收票据Depositreceipt存款收据Dividendspayable应付股息Taxpayable应交税费Long-termloans长期借款Long-termaccountspayable长期应付款Group3Paid-incapital实收资本Paid-instock实收股本Curre
4、ntyearprofits本年利润Profitdistribution利润分配Capitalsurplus资本公积Group4Salesrevenue销售收入Servicerevenue服务费用investmentincome投资收入Non-operatingincome非营业收入Otheroperatingrevenue营业外收入Group5Costofgoodssold销货成本Operatingexpenses营业费用Administrativeexpenses管理费用Sellingexpense销售费用Financialex
5、penses财务费用Incometax所得税Group6Asset资产Liability负债Owner’sequity所有者权益Revenue收入Expense费用NetEarning净收益NetLoss净损失Questionsforlesson3HerearethetransactionsofABCcompanyoccurredinJuly2010.(1)Thecompanypurchasedsuppliesforcash$280.Dr:Supplies280Cr:Cash280(2)Soldmerchandiseforcash
6、$3,100forthemonth.Dr:Cash3,100Cr:Merchandise（商品）(salesrevenue)3,100(3)Depositedcash$20,000inthebankaccountofABCcompany.Dr:Cashonbank20,000Cr:Cash20,000(4)Purchasedequipmentfor$40,800oncredit.Dr:Equipment(fixedassets)40,800Cr:AccountsPayable40,800(5)Ainvested$5,000cash
7、inABCcompany.Dr:Cash5,000Cr:Paid-inCapital5,000(6)Paid$600cashforsalariesofthismonth.Dr:AccruedSalariesPayable（应计工薪费用）600Cr:Cash600(7)Receivedcash$800fromcustomerfortheservicesrendered.Dr:Cash800Cr:ServiceRevenue800(8)Thecostofsuppliesusedwas$1250.Dr:Costofsupplies（销售
8、成本）1,250Cr:Cash1,250(9)Awithdrew$1,000cashfromcompany.Dr:Cash1,000Cr:CashonBank1,000(10)Paidtherentofthismonth,$400Dr:Admini
