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1、Chapter3 Basic accounting terminology一、一、Introduction1. Managers need to have a basic understanding2. of finance and accounting to make full use of 3. financial information. (page 65-66)2. Almost all reasons for business failure involve 3. finance. ( page 66 ) 3. Accounting is requested to keep up w
2、ith changing condition and demands of business. 4. Basic accounting information and knowledge must be mastered to make decisions.二、二、Management by objective ( MBO ) （目标管理）（目标管理） Managerss objectives must match with authority Management buyout (MBO) ( 管理层收购管理层收购 ） 四、四、Management by exception（MBE）Area
3、s that exhibit major variations to budgets are paid much more attentions by managements。 五五Accounting entity Business and personal transactions shall be kept apart. Sole traderpartnershippersonaldrawingscapitalcompanypersonalCapitalShare capital股本股本Dividends 红利红利六六What is accounting ？Accounting is a
4、 systematic number record of the affairs of a business.step1 source documents 原始凭证原始凭证 Source documents step2 journals step4 journalsLedger accountsFinancial statement日日 志志 分分 类类 帐帐总总 帐帐 Report step3七七Three major accounting statements1. Balance sheet (平衡表）平衡表）2. a statement of assets and liabilities
5、3. （ 资产负债表）资产负债表）4. b statement of net worth （净值表）净值表）5. c statement of owners equity 6. （所有者权益表）所有者权益表） 资资 产产 asset年年 初初At beg of year年年 末末At end of period负债及所有者合负债及所有者合计计Liabilities and owners equity 年年 初初 At beg.of year年年 末末At end of period流动资产流动资产Current assents流动负债流动负债Current liabilities 现金现金 c
6、ash on hand1 短期借款短期借款 short-term loans423240000.006240000.00 存款存款 cash in bank23919201.804277992.50 应付票据应付票据 notes payable43648000.00650000.0 应收帐款应收帐款 accounts receivable61225079.452391150.02 应付帐款应付帐款 accounts payable441195593.641098995.95 有价证券有价证券marketable securities7 应付工资应付工资 accrued payable45242
7、148.54332704.45 预付帐款预付帐款 advance to suppliers8210254.0775647.79 应付股利应付股利 dividend payable47 其他应收款其他应收款 other receivable3090617.74836925.36 预收帐款预收帐款 advanced from customers48554358.1654865.85 待摊费用待摊费用 prepaid expense1122275.1526300.60 其它应付款其它应付款 others payables502964618.511265285.76 存存 货货 inventories
8、122613953.893471314.08 预提费用预提费用 accrued expenses5111328.00 流动资产合计流动资产合计 total current assets1711081382.112771403.29一年内长期负债一年内长期负债Long tern liabilities533000000.00 资产负债表资产负债表 BALANCE SHEETNAME OF ENTERPRISE: xxxx AS OF ( MONTH/ DATE )固顶资产固顶资产 fixed assets其它负债其它负债Other liabilities 固定资产原价固定资产原价 fixed a
9、ssets-cost2110135077.0210098490.23 递延投资收益递延投资收益 deferred gain on investments63 减：累计折旧减：累计折旧 less:accumulated depreciation224892258.055347192.29 待转销汇兑收待转销汇兑收益益Unamortized exchanged gain66 固定资产固定资产q清清理理 Disposal of fixed assets23 其它负债合计其它负债合计 total other liabilities6711732104.899598807.76减固定资产减值减固定资产减
10、值Less:provision for loss of fixed assets27675539.96675539.96所有者权益所有者权益 owners equity固定资产净值固定资产净值 fixed assets-net value284567279.04075757.98 实收资本实收资本 paid in capital6910065650.0010065650.00在建工程在建工程处处construction in progress2816320.0016320.00 资本公积资本公积 capital surplus73-122.75-122.75 无形资产无形资产Intangibl
11、e assets 储备基金储备基金 reserve fund75 长期待摊费用长期待摊费用 long prepaid expense29210951.032067012.75无形资产合计无形资产合计Total intangible assets32210951.03206702.75 未分配利润未分配利润Undistributed profit79-5921700.00-2594150.99 所有者权益总所有者权益总计计Total owners equity 资产总计资产总计 total assets4115875932.1417070184.02负债及所有者总计负债及所有者总计Total liabilities and owners equity15875932.1417070184.02