会计英语.ppt

会计等式和借与贷的记账规则Theaccountingequationandtherulesofdebitsandcredits会计等式，也称会计平衡公式，或会计方程式，它是对各会计要素的内在经济关系利用数学公式所作的概括表达。即反映各会计要素数量关系的等式。它提示各会计要素之间的联系，是复式记账、试算平衡和编制会计报表的理论依据，反映资产负债表要素之间的数量关系的等式是：资产=负债+所有者权益。Accountingequation,alsoknownastheaccountingbalanceformula,ortheaccountingequation,itistheinnereconomicrelationshipoftheaccountingelementsusingthemathematicalformulaofexpressionaresummarized.Namelytheequationshowingtherelationshipbetweenthenumberofaccountingelements.Itpromptsthelinkbetweenaccountingelements,isthedoubleentrybookkeeping,trialbalanceandprepareitsfinancialstatements,thetheoreticalbasisofthereflectionfactoristhequantitativerelationequationbetweenthebalancesheetassets=liabilities+owner'sequity.assets=liabilities+owner'sequity.Abusinesstransationisanexchangeofgoodsorservicesthataffectsthisequation.Itisessentialtounderstandtheeffectsoftransactionsontheaccountingequationinordertounderstandtheaccountingfunction.Accordingtotheincomestatement,welearnedtherelationshipbetweenrevenueandexpense:Netincome(Netloss)=Revenues-ExpenseNextnetincomeornetlosswillbeclosedtoowner'sequity.Andwecanhavethefollowingpresentationofaccountingequation.Assets=Liabilities+(Owner'sequity+revenues-Expenses)Inthislesson,theequationismoreuseful.这一等式，称为财务状况等式，它反映了资产、负债和所有者权益三个会计要素之间的关系，揭示了企业在某一特定时点的财务状况。具体而言，它表明了企业在某一特定时点所拥有的各种资产以及债权人和投资者对企业资产要求权的基本状况，表明企业所拥有的全部资产，都是由投资者和债权人提供的。Thisequation,calledfinancialconditionequation,itreflectstheassets,liabilitiesandowners'equity,therelationshipbetweenthethreeaccountingelementsrevealstheenterpriseataspecificpointofthefinancialsituation.Tobespecific,itshowsthattheenterpriseataspecificpointofvariousassetsandcreditorsandinvestorsonthebasicsituationofenterpriseassetsclaims,showsthattheenterpriseassets,allareprovidedbytheinvestorsandcreditors.debitmusthavecreditandcreditisequaltodebitFirst，whenyouusethedebitandcreditaccounting，foreacheconomicbusiness,notonlytorecordan(orseveral)accountdebit,bualsorecordanotherlender(orseveral)accountthatisdebitmusthavecredit.anddebitmustbeequaltocredit.secondtheaccountscanberecordedthesameaccountandcanalsonotthesameaccount,butitmustbetwodirectionofchargetoanaccount,neitherdebite,norcredite.Secondtheaccountscanberecordedthesameaccountandcanalsonotthesameaccount,butitmustbetwodirectionofchargetoanaccount,neitherdebite,norcredite.Thirdthedebitedamountmustbeequaltotheamountcredited.Lendingattributesbasedontheaccountingequation.andtoreflecteconomicbusinesschangeincreaseordecreaseofadoubleentrybookkeepingmethod.有借必有贷，借贷必相等。第一，在运用借贷记账法记账时，对每项经济业务，既要记录一个（或几个）账户的借方，又必然要记录另一个（或几个）账户的贷方，即“有借必有贷”；账户借方记录的金额必然等于账户贷方的金额，即“借贷必相等”。第二，所记录的账户可以是同类账户，也可以是不同类账户，但必须是两个记账方向，既不能都记入借方，也不能都记入贷方；第三，记入借方的金额必须等于记入贷方的金额。借贷记账法是以会计等式作为记账原理，以借、贷作为记账符号，来反映经济业务增减变化的一种复式记账方法。