会计审计专业英语.ppt

* Chapter 3 Financial Statements 财务报表 Part 1 Accounting Principle会计原理 Motivation P23, mini case- investment in equity securities What useful information would you expect to find in the statements of financial position, the income statements, statements of changes in equity, and the statements of cash flows? A complete set of financial statements comprise （IAS 1, par 10）： Statement of Financial Position 财务状况表 Statement of profit or loss and other comprehensive income for the period; 损益和其他综合收益表 Statement of Changes in Equity所有者权益变动表 Statement of Cash Flows现金流量表 Notes 附注 A statement of financial position as at the beginning of the preceding period（前期财务状况表重述，仅在需要时提供） Chapter 3 Financial Statements 3.1 Statement of Financial Position 财务状况表（资产负债表） 3.2 Statement of Comprehensive Income 综合收益表 3.3 Statement of Changes in Equity所有者权益变动表 3.4 Statement of Cash Flows现金流量表 Chapter 3 Financial Statements 3.1.1 Classification of Assets and Liabilities Current or Noncurrent? Current means “one year or less than the normal course of the entity’s operating cycle” . The operating cycle is the average time between the acquisition of materials for processing and their realization in cash or cash equivalents. 3.1 Statement of Financial Position 3.1.1 Classification of Assets and Liabilities 3.1 Statement of Financial Position Current Assets 流动资产 Cash 现金、货币资金 Receivables 应收款项 Short-term investments短期投资 Inventories 存货 Other current assets Non-current Assets 非流动资产 Property, plant and equipment 固定资产 Intangible assets无形资产 Investments 投资 Other non-current assets 3.1.1 Classification of Assets and Liabilities 3.1 Statement of Financial Position Current Liabilities 流动负债 Accounts payable 应付账款 Short-term notes payable 应付票据 Wages payable 应付工资 Taxes payable 应交税金 Non-Current Liabilities 长期负债 Long-term borrowings 长期借款 Bonds 应付债券 Mortgages 抵押借款 3.1.2 Classification of Equity Corporation: stockholders’ equity Share capital Retained earnings Sole proprietorship: a single capital account Partner