会计英语wo.ppt

ACCOUNTING MATTERS Part Two Study Objectives The accounting equation The Accounting elements How business transactions affect the accounting equation Basic financial statements THE BASIC ACCOUNTING EQUATION Accounting elements Accounting Standard for Business Enterprises -- Basic Standard Article 10 Accounting elements include assets, liabilities, owners’ equity, revenue, expenses and profit. 基本准则将会计要素分为资产、负债、所有者权益、收入、费用和利润六个要素，同时对各要素进行严格定义。 Assets Accounting Standard for Business Enterprises -- Basic Standard Article 20 An asset is a resource that is owned or controlled by an enterprise as a result of past transactions or events and is expected to generate economic benefits to the enterprise. 资产是指企业过去的交易或者事项形成的、由企业拥有或者控制的、预期会给企业带来经济利益的资源。 Assets “Past transactions or events” mentioned in preceding paragraph include acquisition, production, construction or other transactions or events. 资产应当由企业过去的交易或者事项所形成，过去的交易或者事项包括购买、生产、建造行为或者其他交易或事项。 Transactions or events expected to occur in the future do not give rise to assets. 企业预期在未来发生的交易或者事项不形成资产。 Assets “Owned or controlled by an enterprise” is the right to enjoy the ownership of a particular resource or, although the enterprise may not have the ownership of a particular resource, it can control the resource. 资产作为一项资源，应当由企业拥有或者控制，具体是指企业享有某项资源的所有权，或者虽然不享有某项资源的所有权，但该资源能被企业所控制。 Assets “Expected to generate economic benefits to the enterprise” is the potential to bring inflows of cash and cash equivalents, directly or indirectly, to the enterprise. 资产预期会给企业带来经济利益，是指资产直接或者间接导致现金和现金等价物流入企业的潜力。 Assets A resource that satisfies the definition of an asset shall be recognised as an asset when both of the following conditions are met: (a) it is probable that the economic benefits associated with that resource will flow to the enterprise; and 与该资源有关的经济利益很可能流入企业 (b) the cost or value of that resource can be measured reliably. 该资源的成本或者价值能够可靠地计量 Assets Some assets are tangible 有形的: computer, cash. Some assets are intangible 无形的: