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Chapter2AccountingCycleUnit1accountingequationanddouble-entryaccounting..doc

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Chapter2AccountingCycleUnit1accountingequationanddouble-entryaccounting.

Chapter 2 Accounting Cycle Unit 1 Accounting Equation and Double-Entry Accounting会计等式与复式记账法accounting equation and double-entry accounting. 教学内容：（1）accounting equation（2）doubleentry accounting 本节重点：accounting equation 本节难点：double-entry accounting 计划学时：1学时授课形式：讲授与实例结合，适当布置阅读作业授课班级：2009会计学本科授课地点：2105 The accounting system reflects two basic aspects of a business enterprise: what it owns and what it owes. Assets are resources with future benefit that are owned or controlled by a company. 会计系统反映企业的两个基本方面：企业所拥有的资产和企业所负有的义务。资产是指企业所拥有或控制的、能够在未来给企业带来经济利益的资源。 The claims on a company’s assets -- what it owes -- are separated into owner and creditor claims. Liabilities are what a company owes its creditors in future payments, products, or services. Equity (also called owners equity or capital) refers to the claims of its owners. Together, liabilities and equity are the source of funds to acquire assets. The financial condition or position of a business enterprise is represented by the relationship of assets, liabilities, and equity, and is reflected in the following accounting equation: Assets = liabilities + equity 对企业资产的索取权，即为企业所负有的义务，分为所有者索取权和债权人索取权，负债即代表企业对其债权人负有的偿付义务，或者是提供产品或服务的义务，权益（也称为所有者权益或资本）是指所有者对企业资产所拥有的索取权。负债和所有者权益共同构成了企业资产的资金来源。资产、负债和所有者权益三者之间的关系表现了一个企业的财务状况，可以下列公式表示：资产＝负债＋所有者权益 The financial condition or position of a business enterprise is represented by the relationship of assets to liabilities and capital. 一个企业的财务是由资产对负债和资本的关系来表示的。Assets are properties that are owned and have monetary value; for instance, cash, inventory, buildings, equipments. 资产是指企业所拥有的、具有货币价值的财产，如现金、存货、建筑物、设备。Liabilities are amounts owned to outsiders, such as notes payable, accounts payable, bonds payable. Liabilities may also include certain deferred items, such as income taxes to be allocated. 负债是欠外部的数额，如应付票据、应付账款、应付债券。负债还可以包括某些递延的项目，如待分配的所得税。Capital is the interest of the owner in an enterprise. Also known as owner’s equity. 资本是企业所有者的利益，也称之为业主权益。These thre