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1、GeneralIntroductiontoFinancialAccountingUnit1FinancialAccountingEnglish(SecondEdition)ContentsSection1AccountingEquationandAccountingElementsSection2TAccount,Double-entrySystem,theLedgerandChartofAccountsSection3JournalizingandPostingSection4FinancialStatementsSection1AccountingEqu
2、ationandAccountingElements1.1TheaccountingequationAssets=Liabilities+Owner’sequity1.2AccountingelementsAsset(资产)areeconomicresourcesthatareownedorcontrolledbyabusinessasaresultofpasttransactionsoreventsandareexpectedtogenerateeconomicbenefitstothebusiness.Assetscanbeclassifiedascur
3、rentassets,fixedassets,andintangibleassets.Section1AccountingEquationandAccountingElementsCurrentassets(流动资产)areshort-termassetsincludingcash,bankdeposit,accountsreceivable,inventory,etc.Fixedassets(固定资产)arenon-currentassets,includingland,buildings,equipment,furniture,etc.Intangibl
4、eassets(无形资产)arealsonon-currentassets,includingpatents,copyrights,licenses,franchises,goodwill,etc.Section1AccountingEquationandAccountingElementsLiability(负债)aredebtsofabusinessowedtosuppliers,banks,etc.,arisingfrompasttransactionsoreventswhichareexpectedtogiverisetoanoutflowofeco
5、nomicbenefitsfromthebusiness.Liabilitiesareusuallyclassifiedascurrentliabilitiesandnon-currentliabilities.Section1AccountingEquationandAccountingElementsCurrentliabilities(流动负债)areexpectedtobepaidwithinoneyear.Non-currentliabilities(非流动负债)maylastfromoneyearto20or30yearsuntilitisful
6、lypaid.Owner’sequity(所有者权益)istheresidualinterestintheassetsofabusinessafterdeductingallitsliabilities,i.e.thenetassetsofabusiness.Whenabusinessisownedbyoneperson,theowner’sequityisshownas“Capital”.Whenitisownedbystockholders,itisshownas“Stockholder’sEquity”.Section1AccountingEquati
7、onandAccountingElementsRevenue(收入)isthegrossinflowofeconomicbenefitsderivedfromthecourseofordinaryactivitiesthatresultinincreaseinowner’sequity,otherthantheincreaserelatingtocontributionsfromowners.Section1AccountingEquationandAccountingElementsExpense(费用)arethegrossoutflowofeconom
8、icbenefitsresultedfromthec
