【正文】 業(yè)提供這些資源，每位提供的是多少。 Everything that a business owns has been supplied to it by the creditors or by the owner. 企業(yè)擁有的一切都是債權(quán)人或業(yè)主提供給它的。 Assets Equities 2020/6/30 Chen Jianhui 21 ? Therefore, the total claims of the creditors plus the claim of the owner equal the total assets of the business. 因此，債權(quán)人的權(quán)益加上業(yè)主的權(quán)益就等于企業(yè)的資產(chǎn)總額。 2020/6/30 Chen Jianhui 22 Let’s look at the accounting equation: The equality of assets on the one hand and of the claims of the creditors and the owner on the other hand is expressed in the equation. 這個方程式顯示出一邊的資產(chǎn)與另一邊的債權(quán)人和業(yè)主的權(quán)益是相等的。 Assets = Liabilities +Owner’s Equity 2020/6/30 Chen Jianhui 23 A balance sheet is simply a detailed statement of this equation. Assets ＝ Liabilities + Owner’s Equity 資產(chǎn)負(fù)債表只是這個等式的詳細(xì)報表。 To emphasize that the equity of the owner is a residual element, secondary to the claims of creditors, it is often helpful to transpose the terms of the equation, as follows: Assets－ Liabilities ＝ Owner’s Equity 為了強(qiáng)調(diào)業(yè)主權(quán)益是次于債權(quán)人權(quán)益的剩余部分，調(diào)換一下等式的各部分是很有幫助的。 2020/6/30 Chen Jianhui 24 Every business transaction, no matter how simple or how plex, can be expressed in terms of its effect on the accounting equation. 每一項企業(yè)交易，無論多么簡單或多么復(fù)雜，都能夠根據(jù)這個會計等式的結(jié)果來表示。 So as a student of finance, especially a student of accounting, should have a thorough understanding of the equation. 2020/6/30 Chen Jianhui 25 Does the equality remain between the assets and the claims to the assets if the business is a small one? Yes, of course. Regardless of whether a business is large or small, grows or contracts, the equality between the assets and the claims against the assets is always maintained. 當(dāng)然。不管企業(yè)是大還是小，是發(fā)展擴(kuò)大還是后退萎縮，資產(chǎn)與對資產(chǎn)的權(quán)益的總是保持平衡。 2020/6/30 Chen Jianhui 26 Assets Owner’s Equity Liabilities Any increase in the amount of total assets is necessarily acpanied by an equal increase on the other side. ＝ Any decrease in total assets is necessarily acpanied by a corresponding decrease in liabilities or owner’s equity. 2020/6/30 Chen Jianhui 27 ? Answer the following questions: 1. What are business assets? Properties of value that are owned by a business entity are called business assets. 2. What are business liabilities? The debts a business is obligated to pay are business liabilities. 3. t is an account receivable?An account receivable is an un ritten promise by a customer to pay at a later date for goods sold or for service rendered. 4. What is ote r ceiv le? note receivable is a formal writ en or by a bor ower t pay a pecified sum of money at a definite f ture date. 5 t p yabl ? t payable is an u written r is to pay a supplier forme chandise or pro rty purchased on cred t or for s rvic rendered. 6 payable? ote pay ble is a formal written or a lender a specifi d sum f money at a d fi it futur date. 7. t is the owner’s quity? The amount y which the busin ss assets exceed the business liabilities is called the owner’s equity. 8. at is the main characteristic of the balance sheet? The total figure for assets is always equal to the figure for liabilities and owner’s equity. 9 can we learn from the l sting of assets? We can learn what things the business owns from the listing of asse s. 0. What does th listing of l abilities and the owner’s equity tell us? It t lls us who supplied thesresources to the business and how much each group supplied. 1. o upplied the sse s to a busin ss Cr ditor nd the owner of the business. 12. What can we learn from the transposed equation: assets liabilitie = the owner’s equity We can learn that the owner’s equtyis the resi ual element, secondary to the claims of creditors. 3 will happen to the listing of the liabilities and owner’s equity if there is an increas n the oun of total as t ? There ill be a c rre ponding increase in the amount of th equities. 2020/6/30 Chen Jianhui 28 ? Turn the following into English: 1. 經(jīng)營單位 2. 應(yīng)收賬款 3. 應(yīng)收票據(jù) 4. 應(yīng)付票據(jù) 5. 企業(yè)負(fù)債 6. 債權(quán)人權(quán)益 7. 書面承諾 8. 法律責(zé)任 9. 會計等式 10. 業(yè)主權(quán)益 11. 凈值 12. 資產(chǎn)總額 13. 資產(chǎn)負(fù)債表 14. 財務(wù)狀況表 15. 房地產(chǎn)公司 16. 對資產(chǎn)的權(quán)益 17. 相應(yīng)的減少 18. 企業(yè)資產(chǎn) 2020/6/30 Chen Jianhui 29 1. business entity 2. accounts receivable 3. notes receivable 4. notes payable 5. business liabilities 6. creditors’ equity 7. written promise 8. legal obligation 9. accounting equation 10. owner’s equity 11. worth 12. total assets 13. balance sheet 14. statements of financial position 15. real estate pany 16. claims against the assets 17. corresponding decrease 18. business assets 2020/6/30 Chen Jianhui 30 Part 2. A Balance Sheet ABC’s balance sheet has nine sections. The first two sections show the items which were owned by ABC on 30 June 1998. These are its assets, and they fall into two groups. 2020/6/30 Chen Jianhui 31 The first group of assets, fixed assets, prises items that ABC generally expects to keep for over a year. The main examples are tangible assets which include land and buildings, plants and machinery, tools and vehicles, and fixtures and fittings. ? fixed assets 固定資產(chǎn) ? tangible assets 有形資產(chǎn) 2020/6/30 Chen Jianhui 32 ABC also has some intangible assets such as patents, trade marks and brand names, all of which help it to sell its products。 but these items appear on its balance sheet only if ABC bought them from other firms. ? intangible assets 無形資產(chǎn) ? patents 專利 2020/6/30 Chen Jianhui 33 In addition, ABC has some fixedasset investments, which include the value of any subsidiary businesses it owns. ? fixedasset investments 固定資產(chǎn)投資 ? subsidiary businesses 附屬企業(yè) 2020/6/30 Chen Jianhui 34 The second group of assets, current assets, contains items which usually have a high rat