会计学原理-笔记-Chapter 1

Balance sheet（statement of financial position）

A. balance sheet equation

Assets=Liabilities+Owners' equity

which can be understood as:

Resources=Claims against those resources

1.Assets  资产：

cash现金    accounts receivable应收帐款    notes receivable应收票据

inventories存货    plant&equipment固定资产    land土地

Remarks：

accounts receivable是赊销形成的，无凭证；notes receivable有汇票凭证

plant&equipment有时也记作PP&E（plant property & equipment）指长期有形的，注意与短期的office supply区别。一般在实践中按金额大小来区别两者。

2.Liabilities 负债：

accounts payable应付账款    notes payable应付票据

taxes payable    wages payable

Remarks：

负债不一定以现金流出，如：unearned revenue预收账款

accounts payable一定与采购相关

3.Equity 所有者权益：

owners' investment所有者投资    owners' withdrawal所有者撤资

revenues    expenses

Remarks：

expenses中包含：cost of goods sold销货成本    selling, general and administrative销售与管理费用【SG&A in short】    research & development研发费用    interest expense利息费用    miscellaneous expense杂项费用    income tax expense企业所得税费用

行业分为三类：manufacturing制造业    commercial商业    service服务业【利润最高】

accountants often use the term capital instead of owners’ equity to designate an owner’s investment in the business

B. balance sheet transaction

When accountants record a transaction, they make at least two entries so the total assets always equal the total liabilities plus owners’ equity. That is, they must maintain the equality of the balance sheet equation for every transaction.

Remarks：

long-lived asset：>= 1 year

1.Transaction Analysis

Accountants record transactions in an organization’s accounts. An account is a summary record of the changes in a particular asset, liability, or owners’ equity, and the account balance is the total of all entries to the account to date. 

For each transaction, the accountant determines (1) which specific accounts the transaction affects, (2) whether it increases or decreases each account balance, and (3) the amount of the change in each account balance. 

tool: balance sheet equation

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HM：

1.on open account指的就是赊销。

2.return for full credit指退货时没有要现金，直接抵消了赊销时的负债。

3.checking account指现金。

4.franchise特许经营权，属于无形资产的一种。