会计学原理unit

单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,*,单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,*,单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,*,概念学习目标,C1:,解释为什么临时性账户每期都要结平,C2:,介绍会计循环的各个步骤,C3:,解释并编制分类资产负债表,分析学习目标,A1:,计算流动比率，并解释流动比率反映,了企业的哪些财务状况,程序学习目标,P1:,编制工作底表并解释其作用,P2:,描述并编制结账分录,P3:,解释并编制结账后的试算平衡表,帮助我们编制,帮助我们规划,减少财务处理,及调整过程中,帮助我们编制,将账户及调整,过程中对财务,报表的影响联,推定已经发生,的交易所带来,工作底表的用途,帮助我们编制,财务报表,.,.,减少财务处理,及调整过程中,出错的可能性,.,.,将账户及调整,过程中对财务,报表的影响联,系起来,.,.,帮助我们规划,组织审计工作,.,.,帮助我们编制,中期财务报表,.,.,推定已经发生,的交易所带来,的影响,.,.,不是要求企,业必做的报,告,.,P1,现金,应收账款,物料,预付保险费,26,000,设备,累计折旧,-,设备,应付账款,应付工资,预收咨询费收入,C.,Taylor,的资本,-,6,200,-,3,000,30,000,5,800,300,C.,Taylor,提取的资产,咨询费收入,租金收入,折旧费用,-,设备,工资费用,保险费用,租金费用,物料费用,公共事业费用,200,-,1,400,-,1,000,-,230,合计,45,300,45,300,调整后的试算,平衡表,借方,贷方,调整项目,借方,贷方,调整前的试算,平衡表,借方,贷方,4,350,-,9,720,2,400,FastForward,公司,2007,年,12,月的工作底表,第一,填制调,整前的试算平,衡表,.,.,P1,现金,应收账款,-,f,1,800,物料,9,720,b,1,050,2,400,26,000,预付保险费,设备,累计折旧-设备,应付账款,应付工资,-,6,200,-,a,c,e,100,375,210,250,3,000,d,30,000,预收咨询费收入,C.,Taylor,的资本,C.,Taylor,提取的资产,200,d,f,250,1,800,咨询费收入,租金收入,5,800,300,c,e,a,b,375,210,100,1,050,折旧费用-设备,工资费用,保险费用,租金费用,物料费用,公共事业费用,-,1,400,-,1,000,-,230,合计,45,300,45,300,3,785,3,785,调整后的试算,平衡表,借方,贷方,调整项目,借方,贷方,调整前的试算,平衡表,借方,贷方,4,350,FastForward,公司,2007,年,12,月的工作底表,第二,填制调,整项目,.,.,P1,调整项目,调整前的试算,平衡表,借方,贷方,借方,调整后的试算,平衡表,贷方,借方,贷方,现金,4,350,4,350,应收账款,-,f,1,800,1,800,9,720,2,400,26,000,8,670,2,300,26,000,物料,预付保险费,设备,累计折旧-设备,应付账款,应付工资,-,6,200,-,b,a,c,e,1,050,100,375,210,375,6,200,210,250,3,000,d,30,000,2,750,30,000,预收咨询费收入,C.,Taylor,的资本,C.,Taylor,提取的资产,200,-,200,咨询费收入,5,800,d,250,7,850,f,1,800,租金收入,300,300,c,e,a,b,375,210,100,1,050,折旧费用-设备,工资费用,保险费用,租金费用,物料费用,公共事业费用,-,1,400,-,1,000,-,230,375,1,610,100,1,000,1,050,230,合计,45,300,45,300,3,785,3,785,47,685,47,685,第三，填制调整,后的试算平衡表,FastForward,公司,2007,年,12,月的工作底表,P1,FastForward,公司,2007,年,12,月的工作底表,第四，将调整后的试算平衡表中的数据填入财务报表。,Dr.,Cr.,Dr.,Cr.,Dr.,Cr.,375,6,200,210,2,750,30,000,4,350,1,800,8,670,2,300,26,000,200,375,6,200,210,2,750,30,000,7,850,300,7,850,300,现金,应收账款,物料,预付保险费,设备,累计折旧,-,设备,应付账款,应付工资,预收咨询费收入,C.,Taylor,的资本,C.,Taylor,提取的资产,咨询费收入,租金收入,折旧费用,-,设备,工资费用,保险费用,租金费用,物料费用,公共事业费用,4,350,1,800,8,670,2,300,26,000,200,375,1,610,100,1,000,1,050,230,375,1,610,100,1,000,1,050,230,合计,47,685,47,685,4,365,8,150,43,320,39,535,资产负债表与,所有者权益表,调整后的试算,平衡表,损益表,P1,调整后的试算,资产负债表与,平衡表,损益表,所有者权益表,Dr.,Cr.,Dr.,Cr.,Dr.,Cr.,375,6,200,210,2,750,30,000,4,350,1,800,8,670,2,300,26,000,200,375,6,200,210,2,750,30,000,7,850,300,7,850,300,现金,应收账款,物料,预付保险费,设备,累计折旧,-,设备,应付账款,应付工资,预收咨询费收入,C.,Taylor,的资本,C.,Taylor,提取的资产,咨询费收入,租金收入,折旧费用,-,设备,工资费用,保险费用,租金费用,物料费用,公共事业费用,4,350,1,800,8,670,2,300,26,000,200,375,1,610,100,1,000,1,050,230,375,1,610,100,1,000,1,050,230,合计,47,685,47,685,4,365,8,150,43,320,39,535,净收益,3,785,3,785,合计,8,150,8,150,43,320,43,320,第五，计算并填写净收益或净损失,完成工作底表,.,.,P1,FastForward,公司,2007,年,12,月,损益表,咨询费收入,租金收入,总收入,$,$,折旧费用,-,设备,折旧费用,-,设备,375,工资费用,工资费用,1,610,保险费用,保险费用,100,租金费用,租金费用,1,000,物料费,物料费,1,050,公共事业费,公共事业费,230,总费用,净收入,300,8,150,4,365,:,:,收入,:,咨询费收入,租金收入,总收入,费用,:,总费用,净收入,$,$,7,850,300,8,150,4,365,$,$,3,785,FastForward,公司,2007,年,12,月,损益表,375,1,610,100,1,000,1,050,230,编制财务报表,编制损益表,.,工作底表并不能,替代财务报表,.,.,P1,FastForward,公司,P1,2007,年,12,月份,损益表,咨询费收入,租金收入,总收入,$,$,折旧费用,-,设备,折旧费用,-,设备,375,工资费用,工资费用,1,610,保险费用,保险费用,100,租金费用,租金费用,1,000,物料费,物料费,1,050,公共事业费,公共事业费,230,总费用,净收入,300,8,150,4,365,FastForward,公司,2007,年,12,月份,损益表,375,1,610,100,1,000,1,050,230,收入,:,:,咨询费收入,租金收入,总收入,费用,:,:,总费用,净收入,$,$,7,850,300,8,150,4,365,$,$,3,785,编制所有者权益表,.,FastForward,公司,2007,年,12,月份,所有者权益表,$,-0-,12/1/07C.,Taylor,名下资本,所有者投资,30,000,3,785,$,加,:,净收益,合计,减,:,所有者提取,12/31/07C.,Taylor,名下资本,33,785,33,785,200,$,33,585,资产,现,现金,应,应收账款,物,物料,预,预付保险费,设,设备,总,总资产,FastForward,公司,资,资产负债表,31-Dec-07,$,$,26,000,(375),4,35,1,80,8,67,2,30,25,62,42,74,负债,应,应付账款,应,应付工资,预,预收咨询费收入,负,负债合计,所有者权益,名下资本,负,负债与所有者权益合计,6,200,210,2,750,9,16,33,58,42,74,:,FastForward,公司,产负债表,31-Dec-07,26,000,(375),4,350,1,800,8,670,2,300,25,625,42,745,$,$,$,$,$,$,6,200,210,2,750,负债,付账款,付工资,收咨询费收入,债合计,所有者权益,名下资本,债与所有者权益合计,9,160,33,585,42,745,$,$,$,$,编制资产负债表,FastForward,公司,2007,年,12,月份,所有者权益表,$,-0-,12/1/07C.,Taylor,名下资本,所有者投资,30,000,加,:,净收益,3,785,$,33,785,合计,减,:,所有者提取,12/31/07C.,Taylor,名下资本,33,785,200,$,33,585,资产,金,收账款,料,付保险费,备,减,:,累计折旧,资产,在每个会计期末，将,收入、费用及所有者,提取账户的余额复归,为零,.,汇总计算本期的收入,确定哪些账户需要进行结账,.,编制结账分录并将其过账,.,和费用,.,编制结账后的试算平衡表,.,C1,结账过程,所有者提取账户,负债类,所有者权益类,费用,收入,临时性账户,资产类,永久性账户,损益汇总账户,临时性账户才需要结,账,临时性账户和永久性账户,C1,将收入账户的贷方余额结,将费用账户的借方余额结,将损益汇总账户的余额结,将所有者提取账户的余额,让我们看看结账的,具体过程,!,编制结账分录,将收入账户的贷方余额结,转至损益汇总账户,.,.,将费用账户的借方余额结,转至损益汇总账户,.,.,将损益汇总账户的余额结,转至所有者权益账户,.,.,将所有者提取账户的余额,结转至所有者权益账户,.,.,P2,在结账之前账户的余额要先算出来,.,损益汇总,收入账户,25,000,25,000,所有者提取的资本,5,000,5,000,费用账户,10,000,10,000,所有者名下资本,30,000,30,000,结账过程,P2,将收入账户的贷方余额结,转至损益汇总账户,.,损益汇总,25,000,25,000,结账过程,P2,费用账户,10,000,10,000,所有者名下资本,30,000,30,000,收入账户,25,000,25,000,-,所有者提取的资本,5,000,5,000,损益汇总账户的余额为,Revenue,Accounts,25,000,25,000,-,Withdrawals Account,5,000,5,000,Expense,Accounts,10,000,10,000,-,Owners,Capital,30,000,30,000,结账过程,将费用账户的借方余额,结转至损益汇总账户,Income,Summary,10,000,25,000,15,000,损益汇总账户的余额为,净收益,.,.,P2,Revenue,Accounts,25,000,25,000,-,Withdrawals Account,5,000,5,000,Expense,Accounts,10,000,10,000,-,Owners,Capital,30,000,15,000,45,000,将损益汇总账户的余额,结转至所有者权益账户,.,Income,Summary,10,000,25,000,15,000,-,结账过程,P2,Owners,Capital,30,000,15,000,45,000,5,000,Withdrawals Account,5,000,5,000,5,000,-,Revenue,Accounts,25,000,25,000,-,Expense,Accounts,10,000,10,000,-,Income,Summary,25,000,10,000,15,000,-,结账过程,将所有者提取账户的余额,结转至所有者权益账户,.,P2,FastForward,Adjusted,Trial,Balance,December,31,2007,$,现金,应收账款,4,350,1,800,8,670,2,300,26,000,$,物料,预付保险费,设备,累计折旧,-,设备,应付账款,应付工资,375,6,200,210,2,750,30,000,7,850,300,预收咨询费收入,C.,Taylor,的资本,C.,Taylor,提取的资产,咨询费收入,租金收入,折旧费用,-,设备,工资费用,保险费用,租金费用,物料费用,公共事业费用,200,375,1,610,100,1,000,1,050,230,合计,$,47,685,47,685,$,利用调整后的,试算平衡表编,制结账分录,.,P2,将收入账户的贷方余,额结转至损益汇总账户,FastForward,Adjusted,Trial,Balance,December,31,2007,$,现金,应收账款,物料,预付保险费,设备,4,350,1,800,8,670,2,300,26,000,累计折旧,-,设备,375,$,6,200,210,2,750,30,000,7,850,300,应付账款,应付工资,预收咨询费收入,C.,Taylor,的资本,C.,Taylor,提取的资产,咨询费收入,租金收入,折旧费用,-,设备,工资费用,保险费用,租金费用,物料费用,公共事业费用,200,375,1,610,100,1,000,1,050,230,合计,$,47,685,47,685,$,P2,将收入账户的贷方余额结转,至损益汇总账户,Dr.,Cr.,7,850,300,Dec.,31,咨询费收入,租金收入,损益汇总,8,150,现在让我们看看做完结账分录后的总分类账,.,P2,将收入账户的贷方余额结转,至损益汇总账户,Consulting,Revenue,7,850,7,850,300,300,-,-,Income,Summary,8,150,Rental,Revenue,P2,将费用账户的借方余,额结转至损益汇总账户,FastForward,Adjusted,Trial,Balance,December,31,2007,$,现金,应收账款,物料,预付保险费,设备,4,350,1,800,8,670,2,300,26,000,累计折旧,-,设备,375,$,6,200,210,2,750,30,000,7,850,300,应付账款,应付工资,预收咨询费收入,C.,Taylor,的资本,C.,Taylor,提取的资产,咨询费收入,租金收入,折旧费用,-,设备,工资费用,保险费用,租金费用,物料费用,公共事业费用,200,375,1,610,100,1,000,1,050,230,合计,$,47,685,47,685,$,P2,现在让我们看看做完结账分录后的总分类账,.,将费用账户的借方余额结转,至损益汇总账户,Dr.,Cr.,4,365,Dec.,31,损益汇总,折旧费用,-,设备,工资费用,保险费用,租金费用,物料费,公共事业费,375,1,610,100,1,000,1,050,230,P2,Close,户的借方余额结转至损益汇,将费用账,户的借方,Accounts,to,230,230,-,Rent,Expense,1,000,1,000,-,Income,Summary,4,365,8,150,3,785,净收益,将费用账,Income,Summary,总账户,总账户,Supplies,Expense,1,050,1,050,-,Utilities,Expense,Depreciation,Expense-,Eq.,375,375,-,Salaries,Expense,1,610,1,610,-,Insurance,Expense,100,100,-,P2,将损益汇总账户的余,额结转至所有者权益账,户,FastForward,Adjusted,Trial,Balance,December,31,2007,$,现金,应收账款,物料,预付保险费,设备,4,350,1,800,8,670,2,300,26,000,累计折旧,-,设备,375,$,6,200,210,2,750,30,000,7,850,300,应付账款,应付工资,预收咨询费收入,C.,Taylor,的资本,C.,Taylor,提取的资产,咨询费收入,租金收入,折旧费用,-,设备,工资费用,保险费用,租金费用,物料费用,公共事业费用,200,375,1,610,100,1,000,1,050,230,合计,$,47,685,47,685,$,P2,现在让我们看看做完结账分录后的总分类账,.,将损益汇总账户的余额结转,至所有者权益账户,Dr.,Cr.,Dec.,3,785,31,损益汇总,C.,Taylor,名下资本,3,785,P2,C.,Taylor,Capital,30,000,3,785,将损益汇总账户的余额结转至所有者,权益账户,Income,Summary,8,150,4,365,3,785,-,33,785,P2,将所有者提取账户的,余额结转至所有者权益,账户,.,FastForward,Adjusted,Trial,Balance,December,31,2007,$,现金,应收账款,物料,预付保险费,设备,4,350,1,800,8,670,2,300,26,000,累计折旧,-,设备,375,$,应付账款,应付工资,预收咨询费收入,6,200,210,2,750,30,000,C.,Taylor,的资本,C.,Taylor,提取的资产,200,7,850,300,咨询费收入,租金收入,折旧费用,-,设备,工资费用,保险费用,租金费用,物料费用,公共事业费用,375,1,610,100,1,000,1,050,230,合计,$,47,685,47,685,$,P2,现在让我们看看做完结账分录后的总分类账,.,将所有者提取账户的余额结,转至所有者权益账户,Dr.,Cr.,Dec.,200,31,C.,Taylor,名下资本,C.,Taylor,提取,200,P2,C.,Taylor,Capital,200,30,000,3,785,33,585,Withdrawals,200,200,-,将所有者提取账户的余额结,转至所有者权益账户,C.,Taylor,P2,是由总分类账中所,有的永久性账户及,所有借方与所有贷,方的合计数必须相,让我们看看,FastForward,公司,结账后的试算平衡,表,.,结账后的试算平衡表,是由总分类账中所,有的永久性账户及,其余额构成的列表,.,.,所有借方与所有贷,方的合计数必须相,等,.,.,P3,$,现金,应收账款,物料,预付保险费,设备,4,350,1,800,8,670,2,300,26,000,累计折旧,-,设备,375,$,应付账款,应付工资,预收咨询费收入,C.,Taylor,的资本,合计,6,200,210,2,750,33,585,$,43,120,$,43,120,结账后的试算平衡表,FastForward,Post-Closing,Trial,Balance,December,31,2007,P3,让我们先,看看分类,资产负债,表的成分,构成,.,C3,资产,流动资产,非流动资产,长期投资,负债和所有者权益,流动负债,非流动负债,所有者权益,固定资产,无形资产,流动性项目是指在一年或超过一年的一个营业周期内需要,处理的项目,.,分类资产负债表,分类资产负债表的类别,C3,Snowboarding,Components,Balance,Sheet,(Partial),流动资产,$,现金,短期投资,应收账款净额,存货,预付费用,6,500,2,100,4,400,27,500,2,400,流动资产合计,42,900,$,长期投资,应收票据,1,500,股票和债券投资,18,000,为将来扩建而持有的土地,长期投资合计,67,500,固定资产,商店设备,$,33,200,8,000,170,000,45,000,25,200,125,000,73,200,减：累计折旧,房屋,减：累计折旧,土地,固定资产合计,无形资产,223,400,10,000,资产合计,343,800,$,January31,2008,ASSETS,C3,Snowboarding,Components,Balance,Sheet,(Partial),流动资产,$,现金,短期投资,应收账款净额,存货,预付费用,6,500,2,100,4,400,27,500,2,400,42,900,$,流动资产合计,长期投资,1,500,18,000,48,000,应收票据,股票和债券投资,为将来扩建而持有的土地,长期投资合计,67,500,170,000,73,200,土地,固定资产合计,无形资产,223,400,10,000,资产合计,343,800,$,January31,2008,ASSETS,固定资产,商店设备,$,33,200,减：累计折旧,房屋,营业周期的资产。,减：累计折旧,45,000,125,000,C3,Snowboarding,Components,Balance,Sheet,(Partial),流动资产,$,现金,短期投资,应收账款净额,存货,预付费用,6,500,2,100,4,400,27,500,2,400,长期投资,48,000,67,500,为将来扩建而持有的土地,长期投资合计,固定资产,商店设备,$,33,200,8,000,170,000,45,000,25,200,125,000,73,200,减：累计折旧,房屋,减：累计折旧,土地,固定资产合计,无形资产,223,400,10,000,资产合计,343,800,$,January31,2008,ASSETS,流动资产合计,$,42,900,固定资产是指用来生产或销售商品和,应收票据,1,500,股票和债券投资,C3,Snowboarding,Components,Balance,Sheet,(Partial),流动资产,$,现金,短期投资,应收账款净额,存货,预付费用,6,500,2,100,4,400,27,500,2,400,42,900,$,流动资产合计,长期投资,应收票据,股票和债券投资,为将来扩建而持有的土地,1,500,18,000,48,000,长期投资合计,67,500,固定资产,商店设备,$,33,200,减：累计折旧,8,000,房屋,170,000,减：累计折旧,45,000,125,000,73,200,土地,固定资产合计,无形资产,223,400,10,000,资产合计,343,800,$,January31,2008,ASSETS,C3,流动负债是指企业在一年或超过一年的一,个营业周期内必须清偿的债务,.,Snowboarding,Components,Balance,Sheet,(Partial),流动负债,应付账款,应付工资,应付票据,一年内到期的长期负债,$,15,300,3,200,3,000,7,500,29,000,$,流动负债合计,长期负债,:,150,000,$,179,000,164,800,$,343,800,January31,2008,负债,长期负债（扣除一年内到期的）,负债合计,所有者权益,T.,Hawk,名下的资本,负债和所有者权益合计,C3,长期负债是指不需在一年或超过一年的一,个经营周期内偿还的债务,.,Snowboarding,Components,Balance,Sheet,(Partial),流动负债,应付账款,应付工资,应付票据,一年内到期的长期负债,$,15,300,3,200,3,000,7,500,29,000,$,流动负债合计,长期负债,:,150,000,$,179,000,164,800,$,343,800,January31,2008,负债,应付票据（扣除一年内到期的）,负债合计,所有者权益,T.,Hawk,名下的资本,负债和所有者权益合计,C3,所有者权益是所有人对企业资产所享有的,求偿权。,Snowboarding,Components,Balance,Sheet,(Partial),流动负债,应付账款,应付工资,应付票据,一年内到期的长期负债,$,15,300,3,200,3,000,7,500,29,000,$,流动负债合计,长期负债,:,150,000,$,179,000,164,800,$,343,800,January31,2008,负债,应付票据（扣除一年内到期的）,负债合计,所有者权益,T.,Hawk,名下的资本,负债和所有者权益合计,C3,流动比率,=,流动资产,流动负债,流动比率,帮助评价企业近期偿还债务的能力,A1,End,of,Chapter,4,谢谢观赏,