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授课日期：
2017年上期
Unit1ACCOUNTING:
AGENERALINTRODUCTION
LearningObjectives:
Afterstudyingthisunit,youshouldbeableto:
1.Understandthefunctionsofaccounting
2.Understandthedevelopmentofaccounting
3.Defineaccounting
4.Identifythedivisionsofaccountant’swork
5.Understandtheaccountingassumptionsandprinciple
I.AccountingisanInformationSystem（会计是一项信息系统）
Accountingisaninformationsystemnecessitatedbythegreatcomplexityofmodernbusiness.Providethemanagementinsideanorganizationwiththeaccountinginformationneededintheorganization’sinternaldecision-making,whichrelatestoplanning,control,andevaluationwithinanorganization.
II.TheDevelopmentofAccounting（会计的发展）
Bookkeepingisthepreservationofasystematic,quantitativerecordofanactivity.Bookkeepingsystemscanbeveryprimitive.
Distinctionbetweenbookkeepingandaccounting
Theaccountantsetsupabookkeepingsystemandinterpretsthedatainit,whereasthebookkeeperperformstheroutineworkofrecordingfiguresinbooks.
III.TheDefinitionofAccounting（会计的定义）
Accountingisaninformationsystemofinterpreting,recording,measuring,classifying,summarizing,reportinganddescribingbusinesseconomicactivitieswithmonetaryunitasitsmaincriterion.
IV.DivisionsofAccountingProfession（会计职业分类）
1.Publicaccounting（公共会计）
2.Privateaccounting（私人会计）
3.Governmentandnonprofitaccounting（政府和非盈利会计）
Publicaccounting
Publicaccountantwhoaresimilartodoctorsorlawyerscanoffertheiraccountingservicetothepubliconafeebasis.
Privateaccounting
Theaccountantsinaprivatebusiness,largeorsmall,mustrecordtransactionandprepareperiodicfinancialstatementsfromaccountingrecords.
Governmentandnonprofitaccounting
Manyaccountantsworkingovernmentofficesorfornonprofitorganizations.Thesetwoareasareoftenjoinedtogetherunderthetermgovernmentalaccountingandnonprofitaccounting.
V.GenerallyAcceptedAccountingPrinciples（会计通用原则）
1.AccountingAssumptions（基本会计假设）
（1）Accountingentityassumption（会计主体假设）
（2）Monetaryunitassumption（货币单元假设）
（3）Goingconcernassumption（会计分期假设）
（4）Accountingperiodassumption（会计周期假设）
Accountingentityassumption
Anaccountingentityisanyeconomicunitwhichcontrolsresourceandengagesinaccountingpractice.Transactionsbetweenaccountingentitiesarerecordedintheaccountsofbothentities
Monetaryunitassumption
Moneyisthecommonunitinwhichaccountingmeasurementsaremadeandmeasured.Alltransactionsaremeasured,recordedandreportedintermsofmoneyunit.
Goingconcernassumption
Accordingtothegoingconcernconcept,accountantsassumethatthebusinesswillremaininoperationlongenoughtouseexistingassetsfortheirintendedpurpose.
Accountingperiodassumption
Mostaccountingentitiesareassumedtohaveanindefinitelife.Butaccountantsareaskedtomeasureoperatingresultandchangesineconomicpositionatrelativelyshorttimeintervalduringthisindefinitelife.
2.AccountingPrinciples（会计原则）
（1）Costprinciple（成本原则）
（2）Therevenuerealizationprinciple（收入实现原则）
（3）Thematchingprinciple（配比原则）
（4）Theadequatedisclosureprinciple（充分披露原则）
3.AccountingConstraints（会计约束）
（1）Theobjectiveprinciple（客观性原则）
（2）Thematerialityprinciple（重要性原则）
（3）Theconsistencyprinciple（持续性原则）
（4）Theconservatismprinciple（谨慎性原则）
UNIT2ACCOUNTINGELEMENTSANDEQUATIONS
LearningObjective:
1.Explaintheaccountingelements
2.Explaintheclassificationoftheaccountingelements
3.Understandtheaccountingequation
4.Understandtheeffectofbusinesstransactionupontheaccountingequation
I.BasicElementsofAccounting（基本会计要素）
Financialaccountinginformationisclassifiedintothecategoriesofassets,liabilities,owner’sequity,revenues,expense,andnetincome.
1.Assets（资产）
Thedefinitionofassets
Assetsareeconomicresources,whicharemeasurablebymoneyvalue,andwhichareownedorcontrolledbyanenterprise.
Theclassificationofassets
Assetscanbeclassifiedintocurrentassetsandlong-termassets.
Currentassets（流动资产）
Currentassetsrefertothoseassetswhichwillberealizedorconsumedwithinoneyearoftheiracquisition.Itincludingcash,accountsreceivable,andinventories,etc.
Long-termassets（长期资产）
Long-termassetsconsistofthoseeconomicresourcesthatareheldforoperationalpurpose,includingplantandequipmentandintangibleassets,etc.
2.Liabilities（负债）
Liabilitiesaredebtsbornbyanenterprise,measurablebymoneyvalue,whichwillbepaidtoacreditorusingassetsorservices.
Theclassificationofliabilities
Liabilitiesaregenerallyclassifiedintocurrentliabilitiesandlong-termliabilities.
Currentliability（流动负债）
Currentliabilit
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