1、會計學1introduction to accounting會計會計(kui j)入門入門第一頁，共52頁。2第1頁/共52頁第二頁，共52頁。3第2頁/共52頁第三頁，共52頁。4nmodel of economic reality of business 商業經濟情況(qngkung)的模型第3頁/共52頁第四頁，共52頁。5from supplier 從供應商購買辦公文具nQuestion why emphasis on economic transactions?第4頁/共52頁第五頁，共52頁。6Identifying確定確定Taking into consideration all

2、 transactions which affect business entity 考慮所有影響考慮所有影響營業營業(yngy)單單位的業務位的業務Measuring衡量衡量Quantifying in monetary terms 用貨幣單位量用貨幣單位量化化Recording 記錄記錄Analysing, recording, classifying and summarising transactions 分分析、記錄、分析、記錄、分類并總結業務類并總結業務Communication交流交流Preparing accounting reports, analysing and inte

3、rpreting準準備會計報表，備會計報表，分析并說明分析并說明Commonly referred to as bookkeeping 通常稱為記賬通常稱為記賬第5頁/共52頁第六頁，共52頁。7第6頁/共52頁第七頁，共52頁。8第7頁/共52頁第八頁，共52頁。9第8頁/共52頁第九頁，共52頁。10第9頁/共52頁第十頁，共52頁。11第10頁/共52頁第十一頁，共52頁。providers that is useful in making decisions about providing resources to the entity 向資源提供者提供有助于決策的關于報告主體(zht

4、)的財務信息12第11頁/共52頁第十二頁，共52頁。13第12頁/共52頁第十三頁，共52頁。14第13頁/共52頁第十四頁，共52頁。15第14頁/共52頁第十五頁，共52頁。16governments, trade unions, special interest groups 管理機構，媒體，政府，工會，特殊利益集團第15頁/共52頁第十六頁，共52頁。17第16頁/共52頁第十七頁，共52頁。noperating 經營18第17頁/共52頁第十八頁，共52頁。19nSelling shares to investors 向投資者出售股份nPayments to shareholder

5、s are called dividends 支付給股東(gdng)的稱作股息第18頁/共52頁第十九頁，共52頁。20nPurchase of investments 投資購買第19頁/共52頁第二十頁，共52頁。21nExpenses 支出(cost of resources/assets consumed or services used)第20頁/共52頁第二十一頁，共52頁。22第21頁/共52頁第二十二頁，共52頁。nnEnvironmental 環境nSocial 社會23第22頁/共52頁第二十三頁，共52頁。24equity 記錄某時間段的總綜合收益和其他(qt)權益的變動第

6、23頁/共52頁第二十四頁，共52頁。25receipts and cash payments for a particular period of time 記錄某一時間(shjin)段關于現金收入和現金付款的信息第24頁/共52頁第二十五頁，共52頁。26對實體預期的未來績效來分配資源第25頁/共52頁第二十六頁，共52頁。27WONG PTY LTD (p20 textbook)Income Statementfor the month ended 31 October 2013Service revenues 勞務收入勞務收入$10 600Expenses 支出支出Salaries e

7、xpense 工資支付工資支付$3 200Supplies expense 物料用品費物料用品費 1 500Rent expense 租金租金 900Insurance expense 保險費保險費 50Interest expense利息利息 50Depreciation expense折舊折舊(zhji) 40 5 740Profit before tax 稅前利潤稅前利潤 4 860Tax expense 納稅納稅 2 000Profit after tax 稅后利潤稅后利潤 $ 2 860第26頁/共52頁第二十七頁，共52頁。28nCorrection of errors 錯誤(cu

8、w)糾正nGains recognised directly in equity accounts 主權賬戶的直接收益第27頁/共52頁第二十八頁，共52頁。29earnings is demonstrated so the link between the income statement and statement of financial position can be understood Wong有限責任公司的留存收益結轉的展示使損益表和財務狀態表的聯系可以被理解第28頁/共52頁第二十九頁，共52頁。30WONG PTY LTDCalculation of Retained Ear

9、nings 留存留存(li cn)收收益計算益計算For the month ended 31 October 2013Profit利潤利潤$ 2 860Retained earnings 留存留存(li cn)收益收益 1/10/130Dividends股息股息 (500)Retained earnings 留存留存(li cn)收益收益31/10/13 $ 2 360第29頁/共52頁第三十頁，共52頁。31nCan also be shown as:ASSETS = LIABILITIES + EQUITY EQUITY = ASSETS - LIABILITIES 第30頁/共52頁第

10、三十一頁，共52頁。32WONG PTY LTDStatement of Financial Position 財務狀態表財務狀態表as at 31 October 2013Assets 資產資產Cash現金現金$15 200Accounts receivable 應收賬款應收賬款 200Advertising supplies 廣告用品廣告用品 1 000Prepaid insurance 預付保險金預付保險金 550Office equipment 辦公用品辦公用品 4 960Total assets 總資產總資產 21 910Liabilities 負債負債Accounts payabl

11、e 應付賬款應付賬款$ 2 500Interest payable 應付利息應付利息 50Revenue received in advance 預收預收(y shu)收入收入 800Salaries payable 應付工資應付工資 1 200Bank loan 銀行貸款銀行貸款 5 000Total liabilities 總負債總負債 9 550Net Assets 凈資產凈資產 $12 360Equity 所有者權益所有者權益Share capital 股本股本 10 000Retained earnings 31/10/13 留存收益留存收益 2 360Equity 所有者權益所有者

12、權益 $12 360第31頁/共52頁第三十二頁，共52頁。33要的資源發生了什么第32頁/共52頁第三十三頁，共52頁。34WONG PTY LTDStatement of Cash Flows 現金流量表現金流量表for the month ended 31 October 2013Cash flows from operating activities 運營活動運營活動(hu dng)的現金流量的現金流量Cash receipts from operating activities $11 200 運營活動運營活動(hu dng)的現金收入的現金收入Cash payments from

13、operating activities (5 500) 運營活動運營活動(hu dng)的現金付款的現金付款 Net cash provided by operating activities$ 5 700 運營活動運營活動(hu dng)現金凈收入現金凈收入Cash flows from investing activities 投資活動投資活動(hu dng)的現金流量的現金流量 Purchased office equipment 辦公用品購買辦公用品購買 (5 000)Net cash used by investing activities 凈流量凈流量 (5 000)Cash f

14、lows from financing activities 財務活動財務活動(hu dng)的現金流量的現金流量Issue of shares 發行股票發行股票 10 000Proceeds from bank loan 銀行貸款銀行貸款 5 000Payment of dividend股息支付股息支付 ( 500)Net cash provided by financing activities凈流量凈流量 14 500Net increase in cash 凈現金增長凈現金增長 15 200Cash at beginning of period期初現金量期初現金量 -Cash at e

15、nd of period期末現金量期末現金量$15 200第33頁/共52頁第三十四頁，共52頁。35statement of financial position 現金流量表的期末賬戶報告在財務狀態表中第34頁/共52頁第三十五頁，共52頁。36第35頁/共52頁第三十六頁，共52頁。37Assets資產資產(zchn)Cash assets現金資產現金資產(zchn)Trade and other receivables 應收款項應收款項Other financial assets 其他其他金融資產金融資產(zchn)Inventories 貨存貨存Investments in prope

16、rty 房房產投資產投資Property, plant and equipment 房產、工廠和房產、工廠和設備設備Tax assets 所得稅資產所得稅資產(zchn)Intangible assets 無形資產無形資產(zchn)Liabilities 負債負債Trade and other payables 應應付款項付款項Financial liabilities金融負債金融負債Tax liabilities 納稅義務納稅義務Provisions 準備金準備金 Equity所有者權益所有者權益Capital and reserves資本資本和儲備金和儲備金Retained earnin

17、gs or accumulated losses 留留存收益或累計損失存收益或累計損失第36頁/共52頁第三十七頁，共52頁。38sold or consumed within one year 不能在一年內變現或耗用的資產第37頁/共52頁第三十八頁，共52頁。39第38頁/共52頁第三十九頁，共52頁。40第39頁/共52頁第四十頁，共52頁。41identified and accounted for 主體都能被單獨(dnd)確認和解釋nOwners transactions are separate from entitys transactions 企業所有者的財務活動要與主體的財務

18、活動劃分開第40頁/共52頁第四十一頁，共52頁。42n(jngyng)原理nBusiness will remain in operation for the foreseeable future 在可預見的未來，企業會持續經營(jngyng)下去第41頁/共52頁第四十二頁，共52頁。43第42頁/共52頁第四十三頁，共52頁。44第43頁/共52頁第四十四頁，共52頁。45比率或比例表示第44頁/共52頁第四十五頁，共52頁。46($ in thousands) 2010 2009Fantastic Holdings$18 527 = 11.8% $18 593 = 14.9% ($16

19、8 185 + $146 386)/2($146 386+ $103 960)/2Nick Scali $11 255 = 30.7% $4 817 = 15.9% ($41 075 + $32 171)/2($32 171+ $28 326)/2第45頁/共52頁第四十六頁，共52頁。47($ in thousands) 2010 2009Fantastic Holdings $18 527 = 4.0% $18 593= 5.0% $419 084 $402 073Nick Scali $11 255 = 12.0% $4 817= 6.0% $96 365 $77 507第46頁/共52頁第四十七頁，共52頁。48Fantastic Holdings (year ending 30 June 2010)Working Capital = $102 111 066 $58 265 089 = $43 845 977Good position to pay short-term debts as they fall due當到期時可償還短期債務當到期時可償還短期債務第47頁/共52頁第四十八頁，共52頁。49($ in thousands) 2010 2009Fantastic