会计学原理解析.docx

Accounting Principles这门课程主要讲述了三个部分的内容：The main content in this course include 3 parts. 第一部分介绍了会计的基本知识：含义、职能、原则、基本假设、六要素、会计等式、借贷记账法。Part one introduces the basic knowledge of Accounting: meaning, function, principle, basic premise，six factors, accounting equation, debit and credit method.第二部分介绍了简单的会计科目、会计账户The second part introduces the simple accounting subjects, accounting第三部分介绍了记账之后的财产清查以及会计报表：资产负债表、现金流量表、利润表。In the third part, the paper introduces the property check and the accounting statement: balance sheet, cash flow statement and profit statement.Meaning：Accounting is an economic management activity which uses currency and a series of specialized methods to measure an enterprise or an administration in order to adjust and supervise the organization. 会计是一种经济管理活动，它使用货币和一系列专门的方法来衡量一个企业或一个管理机构，以调整和监督该组织。It’s function is management and supervision. 它的功能是管理和监督。accounting priciples 会计原则可靠性原则 Reliability principle可理解性原则 Principle of understanding 实质重于形式原则 substance over form 融资租赁 finance lease相关性原则 relevance principle可比性原则 Comparative principle 及时性原则 Timely principle谨慎性原则 Prudent principle重要性原则 Materiality Principle 会计基础 Accounting basis权责发生制原则(Accrual Basis) Accrual system(basis) of accounting权责发生制（应计制）cash system (basis) of accounting 收付实现制（现金制）;Historical cost principle(assets)历史成本first cost, original cost 原始成本actual cost 实际成本Accounting postulate 会计假设: 1、Accounting Entities（会计主体）; means enterprise has a certain amount of money, taking independent operation activity and independent accounting. 指企业拥有一定数量的资金，采取独立经营活动和独立核算。2、Continuous operation－－持续经营; means never be bankrupt. 意思是永远不会破产3、accounting period(fiscal period)－－会计分期; means accounting information should be collected and dealt with according to the divided period. 方法会计信息应按分时段收集和处理4、money-measurement concept－－货币计量；means ensure the uniformity of accounting measurement. 手段保证会计计量的一致性。-Six accounting elements会计六要素资产、负债、所有者权益、收入、费用、利润：assets, liabilities, own