會(huì)計(jì)對(duì)象會(huì)計(jì)要素和會(huì)計(jì)賬戶課件.ppt

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1、會(huì)計(jì)對(duì)象、會(huì)計(jì)要素與會(huì)計(jì)賬戶會(huì)計(jì)對(duì)象會(huì)計(jì)要素會(huì)計(jì)賬戶2一、會(huì)計(jì)對(duì)象會(huì)計(jì)信息系統(tǒng)能夠提供的信息還取決于會(huì)計(jì)信息系統(tǒng)的內(nèi)因——會(huì)計(jì)對(duì)象。企業(yè)經(jīng)濟(jì)活動(dòng)＝＝》貨幣計(jì)量＝＝》價(jià)值運(yùn)動(dòng)/資金運(yùn)動(dòng)（會(huì)計(jì)對(duì)象）哲學(xué)上：運(yùn)動(dòng)兩種狀態(tài)相對(duì)的靜止?fàn)顟B(tài)；顯著的變動(dòng)狀態(tài)第一節(jié)會(huì)計(jì)對(duì)象與會(huì)計(jì)要素第二章會(huì)計(jì)對(duì)象、要素、與會(huì)計(jì)科目?jī)r(jià)值運(yùn)動(dòng)/資金運(yùn)動(dòng)資金運(yùn)動(dòng)靜態(tài)＝＝》某一時(shí)點(diǎn)上看資金資金運(yùn)動(dòng)動(dòng)態(tài)＝＝》某一個(gè)時(shí)期內(nèi)看資金一、會(huì)計(jì)對(duì)象第一節(jié)會(huì)計(jì)對(duì)象與會(huì)計(jì)要素第二章會(huì)計(jì)對(duì)象、要素、與會(huì)計(jì)科目資金運(yùn)動(dòng)靜態(tài)資金的來(lái)源渠道資金的存在與分布資金運(yùn)動(dòng)動(dòng)態(tài)資金的來(lái)源渠道的變化（包含了資金的增值過(guò)程）資金存在狀態(tài)的變化

2、會(huì)計(jì)信息系統(tǒng)應(yīng)全面反映資金運(yùn)動(dòng)，則既要反映資金運(yùn)動(dòng)靜態(tài)，又要反映資金運(yùn)動(dòng)動(dòng)態(tài)。二、會(huì)計(jì)要素第一節(jié)會(huì)計(jì)對(duì)象與會(huì)計(jì)要素第二章會(huì)計(jì)對(duì)象、要素、與會(huì)計(jì)科目會(huì)計(jì)的基本職能之一是要反映資金運(yùn)動(dòng)如何反映？分類(lèi)是反映的基本方法會(huì)計(jì)要素：即對(duì)會(huì)計(jì)對(duì)象的最基本的分類(lèi)存在形態(tài)資產(chǎn)權(quán)益性質(zhì)負(fù)債、所有者權(quán)益資金運(yùn)動(dòng)動(dòng)態(tài)分類(lèi)==》收入、費(fèi)用、利潤(rùn)（資金的增值過(guò)程）資金運(yùn)動(dòng)靜態(tài)分類(lèi)如何反應(yīng)資金狀態(tài)變化？渠道變動(dòng)？二、會(huì)計(jì)要素第一節(jié)會(huì)計(jì)對(duì)象與會(huì)計(jì)要素第二章會(huì)計(jì)對(duì)象、要素、與會(huì)計(jì)科目資產(chǎn)負(fù)債所有者權(quán)益收入費(fèi)用利潤(rùn)分類(lèi)會(huì)計(jì)對(duì)象靜態(tài)動(dòng)態(tài)會(huì)計(jì)要素概念：（基于經(jīng)濟(jì)性質(zhì)）資產(chǎn)(asset)，是指企業(yè)過(guò)去的交易

3、或者事項(xiàng)形成的、由企業(yè)擁有或者控制的、預(yù)期會(huì)給企業(yè)帶來(lái)經(jīng)濟(jì)利益的資源。...aresourceownedorcontrolledbytheentityasaresultofpasttransactionsoreventsandfromwhichfutureeconomicbenefitsareexpectedtoflowtotheentity.5——流動(dòng)資產(chǎn)，在一年內(nèi)或超過(guò)一年的一個(gè)營(yíng)業(yè)周期內(nèi)變現(xiàn)或耗用的資產(chǎn)。庫(kù)存現(xiàn)金、銀行存款、應(yīng)收賬款、原材料、在產(chǎn)品、產(chǎn)成品——非流動(dòng)資產(chǎn)，在一年或超過(guò)一年的一個(gè)營(yíng)業(yè)周期以上變現(xiàn)或耗用的資產(chǎn)。固定資產(chǎn)：機(jī)器、設(shè)備、廠房、建筑、道路

4、無(wú)形資產(chǎn)：專(zhuān)利權(quán)、專(zhuān)營(yíng)權(quán)、著作權(quán)等6二、會(huì)計(jì)要素第一節(jié)會(huì)計(jì)對(duì)象與會(huì)計(jì)要素第二章會(huì)計(jì)對(duì)象、要素、與會(huì)計(jì)科目負(fù)債(liability)，是指企業(yè)過(guò)去的交易或者事項(xiàng)形成的、預(yù)期會(huì)導(dǎo)致經(jīng)濟(jì)利益流出企業(yè)的現(xiàn)時(shí)義務(wù)。...apresentobligationoftheentityarisingfrompasttransactionsorevents,thesettlementofwhichisexpectedtoresultinanoutflowfromtheentityofresourcesembodyingeconomicbenefits.7——流動(dòng)負(fù)債，在一年內(nèi)或超過(guò)一年

5、的一個(gè)營(yíng)業(yè)周期內(nèi)到期償還的債務(wù)。短期借款、應(yīng)付賬款、應(yīng)付職工薪酬、應(yīng)交稅費(fèi)等——長(zhǎng)期負(fù)債，在一年以上或超過(guò)一年的一個(gè)營(yíng)業(yè)周期以上償還債務(wù)。長(zhǎng)期借款、應(yīng)付債券等8二、會(huì)計(jì)要素第一節(jié)會(huì)計(jì)對(duì)象與會(huì)計(jì)要素第二章會(huì)計(jì)對(duì)象、要素、與會(huì)計(jì)科目所有者權(quán)益(equtiy)，是指企業(yè)資產(chǎn)扣除負(fù)債后由所有者享有的剩余權(quán)益。...theresidualinterestintheassetsoftheentityafterdeductingallitsliabilities.主要包括：所有者投入的“實(shí)收資本”和“資本公積”和企業(yè)取得利潤(rùn)后留在企業(yè)的“留存收益”從定義上看：所有者權(quán)益＝資產(chǎn)－負(fù)

6、債9二、會(huì)計(jì)要素第一節(jié)會(huì)計(jì)對(duì)象與會(huì)計(jì)要素第二章會(huì)計(jì)對(duì)象、要素、與會(huì)計(jì)科目收入(income)，是指企業(yè)在日常活動(dòng)中形成的、會(huì)導(dǎo)致所有者權(quán)益增加的、與所有者投入資本無(wú)關(guān)的經(jīng)濟(jì)利益流入。...increasesineconomicbenefitsduringtheaccountingperiodintheformofinflowsorenhancementsofassetsordecreasesofliabilitiesthatresultinincreasesinequity,otherthanthoserelatingtocontributionsfromequit

7、yparticipants.例如：產(chǎn)品銷(xiāo)售收入、出租收入、投資收入、營(yíng)業(yè)外收入等10二、會(huì)計(jì)要素第一節(jié)會(huì)計(jì)對(duì)象與會(huì)計(jì)要素第二章會(huì)計(jì)對(duì)象、要素、與會(huì)計(jì)科目費(fèi)用(expense)，是指企業(yè)在日?；顒?dòng)中發(fā)生的、會(huì)導(dǎo)致所有者權(quán)益減少的、與向所有者分配利潤(rùn)無(wú)關(guān)的經(jīng)濟(jì)利益的總流出。...decreasesineconomicbenefitsduringtheaccountingperiodintheformofoutflowsordepletionsofassetsorincurrencesofliabilitiesthatresultindecreasesinequity