Presentation on theme: "会计要素与会计恒等式 Accounting Elements and Equation"— Presentation transcript:
1 会计要素与会计恒等式 Accounting Elements and Equation 主讲：杨序谨
2 会计要素Accounting Elements 1、资产 Assets2、负债 Liabilities3、所有者权益 Owner’s equity4、收入 Income5、费用（成本）Expense (cost)
3 AssetsAssets are the economic resources of an organization that can usefully be expressed in monetary terms.The assets have been further classified into current assets and long-term assets.Current assets are cash and other assets that will be converted into cash or used up during the normal operating cycle of the business or one year, which ever is longer.
4 Features of Assets Owned by the business Would be boon for the business.The Benefit yield by the asset should belong to the business