剑桥商务英语(BEC)金融英语之财务报表.ppt

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1、TheFinancialStatements财务报表7/31/20211ChenJianhuiPart1.TheAccountingEquationFinancialstatementstellushowabusinessisperformingandwhereitstands.Themostbasictooloftheaccountantistheaccountingequation:ASSETS=LIABILITIES+OWNER’SEQUITYTheequationpresentstheassetsofthebusinessandtheclaimstothoseassets.资

2、产=负债+业主权益a会计等式7/31/20212ChenJianhuiTheaccountingequationshowstherelationshipamongassets,liabilitiesandowner’sequity.Assets=Liabilities+Owner’sEquityThisunitwilltellusmoreaboutwhatareassets,whatareliabilitiesandwhatistheowner’sequity.Assetsappearsontheleft-handsideoftheequation.Thelegalandeconom

3、icclaimsagainsttheassets---theliabilitiesandowner’sequity---appearsontheright-handsideoftheequation.7/31/20213ChenJianhuiWhatisabusinessentity?Abusinessentityisaparticularindividual,association,orotherorganizationforwhichformalrecordsarekeptandperiodicreportsaremade.一个经营实体是有正式经营记录和定期制作财务报告的个人，团

4、体或其他组织7/31/20214ChenJianhuiWhatarethebusinessassets?Propertiesofvaluethatareownedbyabusinessentityarecalledbusinessassetsorsimplyassets.Whatarethecommonexamplesofbusinessassets?Money,accountsreceivable,merchandise,furnitureandfixtures,machinery,buildingsandland.assets资产accountreceivable应收帐款merc

5、handise商品furnitureandfixtures办公设备a7/31/20215ChenJianhuiWhatisanaccountreceivable?Anaccountreceivableisanunwrittenpromisebyacustomertopayatalaterdateforgoodssoldorforservicerendered.应收帐款是客户保证在迟些时候支付出售给他的商品或提供给他的劳务的一种非书面承诺，7/31/20216ChenJianhuiWhathavewelearnedfromthispart?Wehavelearnedfromthispa

6、rttheexpressionsofsometechnicaltermsonaccountingsuchas“businessentity”,“businessassets”,“accountsreceivable”.Andwehavealsolearnedwhatareclassifiedasassets.7/31/20217ChenJianhuiWhatisabusinessliability?Thelegalobligationofabusinesstopayadebtisabusinessliabilityorthedebtabusinessisobligatedtopayl

7、egallyisabusinessliability.businessliability企业负债7/31/20218ChenJianhuiHowdopeoplepaytheirdebts?Debtsareusuallypaidincash,andtheymaybepaidwithgoods,servicesorotheritemsatafuturedateifthecreditorsagree.incash用现金creditor:债权人7/31/20219