北大光华管理学院财务会计ch1.ppt

Does Accounting Information Matter? You have to learn accounting. Its the language of the business. If you dont know it, its like being in a foreign country without knowing the language. ——Warren Buffett(2003) The importance of accounting Shawshank Redemption Worth a life!  四、财务会计概览 报告形式：　???????????? 财务报表 会计程序： 分析经济业务做分录、过 帐、试算、报表 是否遵守GAAP：　? 是 有无经过审计：　???? ?有 信息质量：????　　　 保证可靠性与相关性 　?????? ?　　　　　　　　　　　　???　　　　　　　　　　　　　????　　　　　　　　　　　　　　　　　　 会计信息的质量 普遍性约束条件：收益 成本。 针对用户的质量：可理解性。 针对决策的首要质量：决策有用性 (1) 相关性 (2)可靠性 其次的质量要求：可比性（含一贯性） Relevant Information is…. Significant enough to influence business decisions（反馈价值） Useful in predicting the future（预测价值） Provided on a timely basis（及时） “I hear that our neighbor is selling their land” “We would be able to expand our operations…” “Someone else bought it this morning ?” “No longer relevant” Reliable Information is…. Representational faithfulness（反映真实） Verifiable（可验证） Neutral（中立） “Is this information accurate and free of bias?” Comparable Information Allows meaningful comparisons of two companies Between similar companies To industry averages “Are we doing better or worse than they are? Why? Consistent Information The company uses the same set of rules from year to year Allows meaningful comparisons of a company’s performance at two points in time “How are we doing this year versus last year? The Basic Financial Statements Balance Sheet Income Statement Statement of Changes in Owners’ Equity Statement of Cash Flows The Financial Statements are based on a broad set of guidelines called Generally Accepted Accounting Principles (GAAP) 资产负债表要素 为什么要编制资产负债表 --- 对财务状况(资金来源和资金运用 )的说明 资产负债表的组成内容——三要素 资产是企业所有并期望带来未来生产经营收益的经济资源。 负债是企业对提供资源供应的外部集团的债务。 所有者权益是权益投资人拥有的利益，也称净资产。 资产=负债+所有者权益 资产负债表要素 资产 流动资产