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# 第二讲损益表(厦门大学MBA中心郑炜玲).ppt

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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+ 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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（权责发生制）

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A = L + OE

Income = Revenue收入 – Expense费用

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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

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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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