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1、Chapter3 Basic accounting terminology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 with changing
2、condition and demands of business.4.Basic accounting information and knowledge must be mastered to make decisions.二、Management by objective(MBO)（目标管理）Managerss objectives must match with authority Management buyout(MBO)(管理层收购）四、Management by exception（MBE）Areas that exhibit major variations to budge
3、ts are paid much more attentions by managements。五Accounting entity Business and personal transactions shall be kept apart.Sole traderpartnershippersonaldrawingscapitalcompanypersonalCapitalShare capital股本Dividends 红利六What is accounting？Accounting is a systematic number record of the affairs of a bus
4、iness.step1 source documents 原始凭证 Source documents step2 journals step4 journalsLedger accountsFinancial statement日 志 分 类 帐总 帐 Report step3七Three major accounting statements1.Balance sheet(平衡表）2.a statement of assets and liabilities3.（资产负债表）4.b statement of net worth（净值表）5.c statement of owners equi
5、ty 6.（所有者权益表）资 产 asset年 初At beg of year年 末At end of period负债及所有者合计Liabilities and owners equity 年 初 At beg.of year年 末At end of period流动资产Current assents流动负债Current liabilities 现金 cash on hand 1 短期借款 short-term loans423240000.006240000.00 存款 cash in bank2 3919201.804277992.50 应付票据 notes payable436480
6、00.00 650000.0 应收帐款 accounts receivable6 1225079.452391150.02 应付帐款 accounts payable441195593.641098995.95 有价证券marketable securities7 应付工资 accrued payable45242148.54 332704.45 预付帐款 advance to suppliers8 210254.0775647.79 应付股利 dividend payable47 其他应收款 other receivable3090617.74836925.36 预收帐款 advanced
7、from customers48554358.16 54865.85 待摊费用 prepaid expense1122275.15 26300.60 其它应付款 others payables502964618.511265285.76 存 货 inventories122613953.893471314.08 预提费用 accrued expenses5111328.00 流动资产合计 total current assets1711081382.112771403.29一年内长期负债Long tern liabilities533000000.00长期投资 long term invest
8、ment流动负债合计Total current liabilities5511732104.899598807.76 资产负债表 BALANCE SHEETNAME OF ENTERPRISE:xxxx AS OF(MONTH/DATE)固顶资产 fixed assets其它负债Other liabilities 固定资产原价 fixed assets-cost2110135077.0210098490.23 递延投资收益 deferred gain on investments63 减：累计折旧 less:accumulated depreciation224892258.055347192
9、.29 待转销汇兑收益Unamortized exchanged gain66 固定资产q 清理 Disposal of fixed assets23 其它负债合计 total other liabilities67 11732104.899598807.76减固定资产减值Less:provision for loss of fixed assets27675539.96 675539.96 所有者权益 owners equity固定资产净值 fixed assets-net value284567279.0 4075757.98 实收资本 paid in capital69 10065650
10、.0010065650.00在建工程处construction in progress2816320.00 16320.00 资本公积 capital surplus73-122.75-122.75 无形资产Intangible assets 储备基金 reserve fund75 长期待摊费用 long prepaid expense29210951.03 2067012.75无形资产合计Total intangible assets32210951.03 206702.75 未分配利润Undistributed profit79-5921700.00-2594150.99 所有者权益总计Total owners equity 资产总计 total assets4115875932.1417070184.02负债及所有者总计Total liabilities and owners equity15875932.1417070184.02