北区综合楼502CPA中心
Indentifying ，recording, analysising, comunicating
Source document 原始凭证
Double entry accounting system 复式记账法
External users 外部信息使用者 Internal users内部信息使用者 Creditors 债权人
Stakeholder
Stockholder
balance sheet资产负债表
statement of financial position A= L +OE
ASSET= LIABILITY + OWNER’S EQUITY
income statement 损益表
loss 损失 profit 盈利
revenue expenditure支出
running a profit
single- step 单步式
multi- step 多步式
statement of owners’ quity 所有者权益表 owner’s investment
owner’s withdraw
cash receipts 现金收入= cash inflow cash payments 现金支出=cash outflow operating transaction 营运活动 financing transactions 融资活动 financial statement 财务报表
Accrual-Basis 权责发生制
Cash-basis accounting 收付实现制
A B 2000
NO ENTRY
DR. AR 2000
CR SALES REVENUE 2000
Private 独资企业
Personal income tax
Company income tax
Partnership 合伙企业
Corporation 公司制
Going-concern
Entry 会计分录
Cost Principle 成本原则
Market value= fair market value 公允市场价值
Plant asset 固定资产
Depreciation 折旧
Amortization 摊销
Streat line 直线折旧
Contingency 或有
Relevance 相关性
Reliability 可靠性
Verifiable 可验证地
Materiality 重要性原则
Conservatism 谨慎性原则，稳健性原则 Overstate 高估
Understate 低估
北区综合楼502CPA中心
Indentifying ，recording, analysising, comunicating
Source document 原始凭证
Double entry accounting system 复式记账法
External users 外部信息使用者 Internal users内部信息使用者 Creditors 债权人
Stakeholder
Stockholder
balance sheet资产负债表
statement of financial position A= L +OE
ASSET= LIABILITY + OWNER’S EQUITY
income statement 损益表
loss 损失 profit 盈利
revenue expenditure支出
running a profit
single- step 单步式
multi- step 多步式
statement of owners’ quity 所有者权益表 owner’s investment
owner’s withdraw
cash receipts 现金收入= cash inflow cash payments 现金支出=cash outflow operating transaction 营运活动 financing transactions 融资活动 financial statement 财务报表
Accrual-Basis 权责发生制
Cash-basis accounting 收付实现制
A B 2000
NO ENTRY
DR. AR 2000
CR SALES REVENUE 2000
Private 独资企业
Personal income tax
Company income tax
Partnership 合伙企业
Corporation 公司制
Going-concern
Entry 会计分录
Cost Principle 成本原则
Market value= fair market value 公允市场价值
Plant asset 固定资产
Depreciation 折旧
Amortization 摊销
Streat line 直线折旧
Contingency 或有
Relevance 相关性
Reliability 可靠性
Verifiable 可验证地
Materiality 重要性原则
Conservatism 谨慎性原则，稳健性原则 Overstate 高估
Understate 低估