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1、Chapter 2 Accounting CycleUnit 1 Accounting Equation and Double-Entry Accounting会计等式与复式记账法教学目标: Master the accounting equation and double-entry accounting.教学内容：（1）accounting equation（2）double-entry accounting本节重点：accounting equation本节难点：double-entry accounting计划学时：1学时授课形式：讲授与实例结合，适当布置阅读作业授课班级：2009会计
2、学本科授课地点：2105The accounting system reflects two basic aspects of a business enterprise: what it owns and what it owes. Assets are resources with future benefit that are owned or controlled by a company. 会计系统反映企业的两个基本方面：企业所拥有的资产和企业所负有的义务。资产是指企业所拥有或控制的、能够在未来给企业带来经济利益的资源。The claims on a companys assets
3、- what it owes - are separated into owner and creditor claims. Liabilities are what a company owes its creditors in future payments, products, or services. Equity (also called owners equity or capital) refers to the claims of its owners. Together, liabilities and equity are the source of funds to ac
4、quire assets. The financial condition or position of a business enterprise is represented by the relationship of assets, liabilities, and equity, and is reflected in the following accounting equation: Assets = liabilities + equity对企业资产的索取权，即为企业所负有的义务，分为所有者索取权和债权人索取权，负债即代表企业对其债权人负有的偿付义务，或者是提供产品或服务的义务
5、，权益（也称为所有者权益或资本）是指所有者对企业资产所拥有的索取权。负债和所有者权益共同构成了企业资产的资金来源。资产、负债和所有者权益三者之间的关系表现了一个企业的财务状况，可以下列公式表示：资产负债所有者权益The financial condition or position of a business enterprise is represented by the relationship of assets to liabilities and capital. 一个企业的财务是由资产对负债和资本的关系来表示的。 Assets are properties that are own
6、ed and have monetary value; for instance, cash, inventory, buildings, equipments. 资产是指企业所拥有的、具有货币价值的财产，如现金、存货、建筑物、设备。 Liabilities are amounts owned to outsiders, such as notes payable, accounts payable, bonds payable. Liabilities may also include certain deferred items, such as income taxes to be al
7、located. 负债是欠外部的数额，如应付票据、应付账款、应付债券。负债还可以包括某些递延的项目，如待分配的所得税。 Capital is the interest of the owner in an enterprise. Also known as owners equity. 资本是企业所有者的利益，也称之为业主权益。 These three basic elements are connected by fundamental relationship called balance-sheet equation, sometimes called simply the accoun
8、ting equation. This equation expresses the equality of the assets on one side with the claims of the creditors and owners on the other side: 这三个基本的要素由一个叫做资产负债表等式、有时称之为会计等式的关系式联系起来。这个等式表示的是：一边的资产与另一边的负责和所有者权益的平衡关系，即： Assets = Liability + Capital. 资产=负债+资本 According to the accounting equation, a firm
9、is assumed to possess its assets subject to the rights of the creditors and owners. 根据会计等式，一个公司所拥有的资产应该等于债权人和所有者对企业的索取权总值。 The equilibrium which the bookkeeping record achieves through the accounting equation is an essential feature of double entry. The creation of assets within an enterprise is alw
10、ays accompanied by the incurring of identical financial obligations, either to the properties of the enterprise (owners equity) or to outside creditors (liabilities). The derivation of profit is always accompanied by an identical increase in the net assets (i.e. assets minus liabilities) of the ente
11、rprise. It is now possible to see how double-entry bookkeeping produces this equilibrium of results by ensuring that the equation holds well at all times. 簿记记录通过运用会计等式所达到的平衡关系是复式记账的一个重要特点。一个公司资产的形成总伴随着同样数额的财务责任的出现，不是以企业业主（业主权益），就是以外部债权人（负债）的形式出现。利润的获得也总是伴随着企业净资产，也就是资产减去负债，出现等额的增加。现在可以看一下复式记账法通过保证会计等
12、式在任何时候都有效来获得这种会计等式的平衡关系。Example 1: Assume that a business owned assets $100 000, owed the creditors $80 000, and owed the owner $20 000. The accounting equation would be: Assets = Liabilities + Capital $100 000 $80 000 $20 000 假设某公司拥有资产10 万美元，欠债权人8 万美元，欠业主2 万美元。会计等式应该是： 资产= 负债 + 资本 100 000 = 80 000
13、+ 20 000 If over a certain period of time, the firm had a net income of $10 000, representing an increase of net assets; the change may be reflected as increased cash, increased inventory or other assets, or decreased liabilities. Suppose that $6 000 was used to reduce liabilities and the balance re
14、mained in assets. The equation would then be: Assets = Liabilities + Capital $104 000 $74 000 $30 000 如果过了一段时间，公司有一万美元净收入，表示净资产增加，这种变化可能反映在现金、存货或其他资产的增加或者表现为负债的减少。假设其中6 000 美元用来偿还负债，其余部分保持为资产，这个方程式应该是： 资产 = 负债 + 资本 104 000 = 74 000 + 30 000 Example 2: The selected events of January of Water Dentists
15、 are as following: (1) Invest $4 000 to practice. (2) Bought supplies for cash $300. (3) Bought office furniture from Brown Furniture company on account $2 000. 沃特牙科诊所一月份的有关经济业务如下： (1)投资4 000 美元开业。 (2)支付3 00 美元现金买办公用品。 (3)从布朗家具公司赊账购买家具价值2 000 美元。 The accounting equation after each transaction will appear as follows: 每笔交易后的会计等式应出现下列情况：(1) Assets = Liabilities + Capital Cash Water Capital + $4 000 +$4 000 (2) Assets = Liabilities + Capital Cash + Supplies
