会计英语第八单元课件.ppt

UniteightAccountingCycle,(5)FinancialStatements,LearningObjectives:,1Whatthedefinitionofbalancesheet?Andhowoftendoseitprepare?2Graspthepreparationofbalancesheet:format,headingandbody,classifications3Whatthedefinitionofincomestatement?Andhowoftendoseitprepare?4Graspthepreparationofincomestatement:format,headingandbody,classifications,5Whatthedefinitionofcashflowstatement?Andhowoftendoseitprepare?6Graspthepreparationofcashflowstatement:format,headingandbody,classifications7PreparethestatementofOwnersEquity.,一BalanceSheet,1Definition：Shows:(1)financialpositionofabusinessentity(2)bysummarizingtheassets,liabilities,andownersequity(3)ataspecificdate,2alternativenames:(1)StatementofFinancialPosition(2)StatementofFinancialCondition3preparedate:attheendofyear/month(accountingperiod),4format:Heading:(1)nameofbusiness(2)nameofstatement(3)dateBody:accountformandreportform(bothwidelyused),5classifications:assets:current/fixed/otherliabilities:current/long-termownerequity:capitalstock/retainedearnings,二IncomeStatement,1Definition:Shows:(1)theresultsofoperationsforabusiness(2)matchingrevenueandtherelatedexpenses(3)foraparticularaccountingperiod(duringagiventime),2alternativenames:(1)EarningsStatement(2)StatementofOperations(3)ProfitandLossStatement3preparedate:month/quarter/year/anyotherspecificperiodoftime,4format:multiple-stepincomestatementsingle-stepincomestatementHeading:(1)nameofbusiness(2)nameofstatement(3)period,Body:multiple-stepsingle-steprevenuerevenuescostofgoodssoldexpensesGrossprofitonsalesnetincomeoperatingexpensesincomeformoperationsincometaxexpensenetincome,5Classifications:(1)revenue:(Sales;IncomeformFees)(2)costofgoodssold(3)operatingexpenses(consumedinobtainingrevenue)(4)otherexpenses(non-operatingandincidentalexpenses),Attention:,(1)howtocomputethecostofgoodssold?(2)operatingexpenseincludessellingexpensesandadministrativeexpenses.(3)otherexpensesappearinISafterincomeformoperations(4)accountingperiod-theperiodoftimecoveredbyanIS.fiscalyear-a12-monthaccountingperiodusedbyanentity.,三Cashflowstatement:,1Definition:cash-currency.(theamountoffoundsthatcanbeaccessedbythecompanyatanytime,orondemand)cashonhand/ondeposit/shortterminvestmentcashequivalents-investmentswhichreadilyconvertibletoknownamountofcashandbesubjecttoaninsignificantriskofchangesinvalue.,2sources:BS/IS:TBCFS:accountbalances/changes/entries3style:BS/IS:manualorcomputerizedCFS:handprepare4format:Directpreparat