中级财务会计英文版.ppt

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1、FinancialStatementsChapter3IntermediateAccounting12thEditionKieso,Weygandt,andWarfieldPreparedbyCobyHarmon,UniversityofCalifornia,SantaBarbara1.Understandthepurposesofthebalancesheet.2.Definetheelementsofabalancesheet.3.Explainhowtomeasuretheelementso

2、fabalancesheet.4.Classifytheassetsofabalancesheet.5.Classifytheliabilitiesofabalancesheet.6.Reportthestockholders’equityofabalancesheet.7.Understandtheconceptsofincome.8.Explaintheconceptualguidelinesforreportingincome.LearningObjectives9.Definetheele

3、mentsofanincomestatement.10.Describethemajorcomponentsofanincomestatement.11.Computeincomefromcontinuingoperations.12.Computeresultsfromdiscontinuedoperations.13.Identifyextraordinaryitems.14.Prepareastatementofretainedearnings.15.Reportcomprehensivei

4、ncome.LearningObjectivesResources(Assets)Claimsagainstresources(Liabilities)Remainingclaimsaccruingtoowners(Owner’sEquity)BalanceSheetA=L+OEBasicAccountingIdentityBalanceSheetAssetsProbablefutureeconomicbenefitsobtainedorcontrolledbyaparticularentitya

5、saresultofpasttransactionsorevents.BasicDefinitions-SFACNo.6BalanceSheetBasicDefinitions-SFACNo.6LiabilitiesProbablefuturesacrificesofeconomicbenefitsarisingfrompresentobligationsofaparticularentitytotransferassetsorprovideservicestootherentitiesasare

6、sultofpasttransactionsorevents.BalanceSheetOwners’EquityTheresidualinterestintheassetsofanentitythatremainsafteritsliabilitiesarededucted.BasicDefinitions-SFACNo.6BalanceSheetAssetClassificationsCurrentAssetsCashInventoriesReceivablesPrepaymentsBalanc

7、eSheetFormatAssetClassificationsNoncurrentAssetsInvestmentsandfundsIntangiblesProperty,Plant,&EquipmentDeferredChargesBalanceSheetFormatLiabilityClassificationsCurrentLiabilitiesAccountsPayableShort-termNotesPayableCollectionsinadvanceofunearnedrevenu

8、eAccruedExpensesBalanceSheetFormatCurrentassetsLess:CurrentliabilitiesEquals:WorkingCapitalCurrentassetsCurrentliabilities=WorkingCapitalRatioWorkingCapitalLiabilityClassificationsNoncurrentLiabilitiesCapitalLeasesLong-termNotesPayablePensionL