（1）负债必须是现时存在的、由过去的交易 或事项所形成的。
（2）负债必须能用货币计量。 （3）负债必须在未来用交付资产、让渡资产 使用权或提供劳务的方式来偿还。
（4）负债应有确切的受款人和偿付日期，或 受款人和偿付日期可以合理地估计。
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3.Owner’s equity(所有者权益、业主权益)
Revenue is subdivided into: Sales revenue销售收入 service revenue服务收入 investment revenue投资收入
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5. Expenses (费用)
Expenses are the outflow of a business’s economic resources resulting from earning revenue or the cost of the operational activities for the business.
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4. Revenue
Revenue is the economic resources flowing into a business as a result of rendering goods sold and services during a given accounting period. 收入是指在一个特定的会计期间由于销售商品 和提供劳务而流入企业的经济资源。
short-term loans payable短期借款 notes payable应付票据 accounts payable应付账款 advances from customers预收账款 accrued expenses应计费用
Accrued payroll应付工资 taxes payable 应交税金
long –term liabilities include as follows:
long-term loans payable长期借款 bonds payable应付债券 Long-term accounts payable长期应付款项
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负债具有以下特征：
第2章-会计科目、会计账户和复 式记账
1. Assets (资产)
Assets are economic resources, which are measurable by money value, and which are owned or controlled by an enterprise .
Owner’s equity refers to interest or the claim of the investors remaining in the net assets of an enterprise.
业主权益是指企业投资者对企业净资产的所有 权或要求权。
Owner’s equity include: Paidin capital实收资本 Capital surplus资本公积 Surplus reserves盈余公积 Retained profit留存收益
Liabilities are generally classified into current liabilities and long –term liabilities. 负债通常可以划分流动负债和长期负债
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current liabilities include as follows:
费用是指由于为了获得收入而流出企业的经济 资源或企业从事经营活动的成本。
Expenses include: cost of goods sold销售成本 administrative expenses管理费用 selling expenses销售费用 financial expenses财务费用
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6. Net income (净收益)
Net income (or net loss) is the result of matching revenue with expenses. 净收益(或净损失)是指收入与费用配比的结果。
Non-current assets consist of:
Long-term investment (长期投资)
Fixed assets(固定资产) Intangible assets(无形资产)
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Basic （1）资产是过去的交易或事项所形成的。 （2）资产是企业拥有或者控制的资源。 （3）预期能给企业带来经济利益。 （4）必须能以货币计量。
思考：人力资源能否作为会计上所说的“资 产”？为什么？
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2. Liabilities(负债)
Liabilities are debts borne by an enterprise, measurable by money value, which will be paid to a creditor using assets or services. 负债是企业所承担的能以货币计量、需以资产 或劳务偿付的债务。
资产是企业拥有或控制的能以货币计量的经济 资源。
Assets can be classified into current assets (流 动资产)and noncurrent assets. 资产可以划分为流动资产和非流动资产。
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Current assets include as follows: Cash on hand(现金) Cash in bank(银行存款) Short-term investments (短期投资) Accounts receivable(应收账款) Prepayments(预付款) Inventories (存货)