会计审计专业英语课件.ppt

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1、Chapter3FinancialStatements财务报表Part1AccountingPrinciple会计原理MotivationP23,minicase-investmentinequitysecuritiesWhatusefulinformationwouldyouexpecttofindinthestatementsoffinancialposition,theincomestatements,statementsofchangesinequity,andthestatementsofcashflows?Acompletesetoffinancialstatementscompr

2、ise（IAS1,par10）：StatementofFinancialPosition财务状况表Statementofprofitorlossandothercomprehensiveincomefortheperiod;损益和其他综合收益表StatementofChangesinEquity所有者权益变动表StatementofCashFlows现金流量表Notes附注Astatementoffinancialpositionasatthebeginningoftheprecedingperiod（前期财务状况表重述，仅在需要时提供）Chapter3FinancialStatements3

3、.1StatementofFinancialPosition财务状况表（资产负债表）3.2StatementofComprehensiveIncome综合收益表3.3StatementofChangesinEquity所有者权益变动表3.4StatementofCashFlows现金流量表Chapter3FinancialStatements3.1.1ClassificationofAssetsandLiabilitiesCurrentorNoncurrent?Currentmeans“oneyearorlessthanthenormalcourseoftheentity’soperating

4、cycle”.Theoperatingcycleistheaveragetimebetweentheacquisitionofmaterialsforprocessingandtheirrealizationincashorcashequivalents.3.1StatementofFinancialPosition3.1.1ClassificationofAssetsandLiabilities3.1StatementofFinancialPositionCurrentAssets流动资产Cash现金、货币资金Receivables应收款项Short-terminvestments短期投资I

5、nventories存货OthercurrentassetsNon-currentAssets非流动资产Property,plantandequipment固定资产Intangibleassets无形资产Investments投资Othernon-currentassets3.1.1ClassificationofAssetsandLiabilities3.1StatementofFinancialPositionCurrentLiabilities流动负债Accountspayable应付账款Short-termnotespayable应付票据Wagespayable应付工资Taxespay

6、able应交税金Non-CurrentLiabilities长期负债Long-termborrowings长期借款Bonds应付债券Mortgages抵押借款3.1.2ClassificationofEquityCorporation:stockholders’equitySharecapitalRetainedearningsSoleproprietorship:asinglecapitalaccountPartnership：capitalaccountsareestablishedforeachpartner3.1StatementofFinancialPosition3.1Statem

7、entofFinancialPosition3.1.3FormatofStatementofFinancialPositionReportformAssets$xxxLiabilities$xxxStockholders’equityxxxTotalliabilitiesandstockholders’equity$xxxAccountformAssets$xxxLiabilities$xxxSt