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第二讲损益表(厦门大学MBA中心郑炜玲).ppt


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第二讲损益表(厦门大学MBA中心郑炜玲).ppt
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Ch.3 The Income Statement
2187902,
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Main Points of Today
Compare accrual basis with cash basis of accounting
Understand Realization and Matching Principles
Compare the differences among cost, expenses, expenditure, and disbursement
Understand the 25 categories of transactions
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资产负债表 vs. 损益表
从历史发展过程看,先有资产负债表 ,后有损益表
资产负债表期初留存收益
+ 损益表本期净利润
- 本期现金股利
= 资产负债表期末留存收益
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历史成本原则
收入实现—费用配比
(权责发生制)
稳健性原则
会计收益的确定模式
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会计恒等式
资产负债表与会计恒等式之一:
A = L + OE
损益表与会计恒等式之二:
Income = Revenue收入 – Expense费用
收益Income = 盈余Earning = 利润Profit
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What is Net Income?
Net income is not an asset it’s an increase in owners equity from profits of the business.
A = L + OE
Increase
Decrease
Increase
Either (or both) of these effects occur as net income is earned . . .
. . . but this is what net income really means.
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Revenue and Expenses
The price for goods sold
and services rendered during a given accounting period.
Increases owners equity.
The costs of goods and services used up in the process of earning revenue.
Decreases owners equity.
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A = L + OE
ASSETS
Debit for Increase
Credit for Decrease
EQUITIES
Debit for Decrease
Credit for Increase
LIABILITIES
Debit for Decrease
Credit for Increase
复式簿记借贷规则 Debit and Credit Rules
借和贷失去了
原来的涵义!
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Debits and Credits for Revenue and Expense
EQUITIES
Debit for Decrease
Credit for Increase
REVENUES
Debit for Decrease
Credit for Increase
EXPENSES
Credit for Decrease
Debit for Increase
Expenses decrease owners equity.
Revenues increase owners equity.
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持续经营
会计分期
在各期分配利润
现金收付制
收入实现原则
费用配比原则
权责发生制
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