Recording Transactions by Using Account Titles in China(英文版)(ppt 37页)

资料简介：

Recording Transactions by Using Account Titles in China(英文版)目录：
1 Accounting for assets
2 Accounting for liabilities
3 Accounting for owners’ equity
4 Accounting for revenues
5 Accounting for expenses
6 Accounting for profits

 

Recording Transactions by Using Account Titles in China(英文版)内容提要：
Assets are economic resources owned or controlled by a business that are expected to be of benefit in the future.
资产：过去的交易或事项形成，由企业拥有或控制的、预7期会给企业带来经济利益的资源。 （p17）
（1） Current assets are the economic resources that would be liquidated within one year or one operating cycle (whichever is longer).
Examples of current assets include cash, short-term investment (marketable securities), notes receivable, accounts receivable, supplies, inventories, etc.
流动资产：在一年或超过一年的一个营业周期内变现或耗用的资产。
如：库存现金、银行存款、交易性金融资产、应收账款、原材料、库存商品
（2） Non-current assets consist of long-term investment and those economic resources that are held for operational purposes.
Examples of this type assets include plant and equipment, natural resources, and intangible assets.
非流动资产：在一年或超过一年的一个营业周期以上变现或耗用的资产。
如：长期股权投资、固定资产、无形资产和其他资产

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