【正文】 金，開出支票支付20 000元。借：原材料——乙材料46 500貸：應(yīng)付賬款——長江公司42 500銀行存款4 00016．9月13日，銷售B產(chǎn)品750件，價款150 000元存入銀行，發(fā)貨單第0803號。運雜費6 000元以支票付訖。external users and internal usersExternal users of accounting information are not directly involved in running the include shareholders lenders directors ,customers suppliers ,regulators lawyer ,brokers ,and users have limited access to an organization their business decision depend on informationthat is reliable ,relevant and users of accounting information are those directly involved in managing and operating an use the information to help improve the efficiency and effectiveness of an are several types of internal usersand many are managersof key operating in accounting and relevant fieldsAccounting information affects many aspects of our we earn money ,pay taxes ,invest savings ,budget earnings ,and plane for future ,we are influenced by has four board areas of opportunities : financial ,managerial ,taxation and accounting –related why ethics are crucial to accountingThe goal of accounting is to provide useful information for informationto be useful, it should be demand ethics in are beliefs that distinguish right form are accepted standards of bad and good behaviorGenerally accepted accounting principleGenerally accepted accounting principle are a mon set of standards unapplied by principles consist of four basic principles and four cost principle means that the accounting information is based on actual revenue recognition principle provides guidance on when a pany must recognize matching principle prescribes that a pany must record its expenses incurred to generate the revenue full disclosure principles requires a pany to report the details report financial statements that would impacts users going –concern assumption means accounting informationreflects a presumption that the business will continue operating instead of being closed or monetary unite assumption means that we can express transactions and events in monetary ,or money , time period assumption presumes that the life of a pany can be divided into time periods such as months and years and that useful reports can be prepared for those business entity assumption means that a business is accounted for separately from other business entity ,including its ownerA business entity can take one of three legal forms: proprietorship, partnership, or sole proprietorship is a business owned by one partnership is a business owned by two or more people called corporation is a business legally separate form its owner, meaning it is responsible for its own acts and its owner equityAssets =liabilities +equityThe term in this equation can be rearranged, for exampleAssets –liabilities =equity assets are resources with future benefits owned or controlled by a are what a pany owned it’s nonowners in future payments, products, or claims reflects pany obligation to provide assets, products, or severs to othersEquity refers to the claims of its is equal to assets minus is the reason equity is also called net assets or residual equityTransactionanalysisBusiness activities can be described in terms of, transactions and transactions are exchanges of value between two entities, which yield changes in the accounting transactions are exchanges within an entity ,they can also effect the accounting example is a pany’s use of it’s supply ,which are reported as expenses when refer to happening that affect an entity’s accounting equation and can be reliable include business events such asfloods and fires that destroy assets and create don’t include ,for example ,the signing of service or product contracts ,which by themselves do not impact the accounting equationFinancial statementsIne statement –describes a pany’s revenues and expenses with the resulting net ine or loss over a period of time due to earning of owner’s equity –explain changes in equity from ine net and from any owner investments and withdrawals over a period of sheet –describes a pany’s financial position(type and amounts of assets, liabilities and equity)Statements of cash flow –indentifies cash inflows(receipts)and cashoutflows(payments)over a period of time第五篇：課程總結(jié)——《會計學(xué)原理》小結(jié)《會計學(xué)原理》小結(jié)20個課時的《會計學(xué)原理》課程就要告以段落了。雖然并不足以讓我說已經(jīng)掌握了它，但仍然讓我受益匪淺。同時，對資金的形式也有了明確的認(rèn)識。按照所反應(yīng)的經(jīng)濟(jì)內(nèi)容可以分為：資產(chǎn)類、負(fù)債類、所有者權(quán)益類、成本類和損益類。b、壓縮會計信息數(shù)量，確保會計信息的質(zhì)量。復(fù)試記賬具有完善性、全面性、連帶全面性、記錄可衡性四大特點。記賬規(guī)則是：借貸必相等，橫向、縱向都一樣平衡。老師還為我們介紹了各種憑證的記錄方法。這學(xué)期所選的則為下學(xué)期的學(xué)習(xí)奠定了良好的基礎(chǔ)。這便是我對《會計學(xué)原理》這門選修課程所做的總結(jié)。它起到監(jiān)督、控制經(jīng)濟(jì)活動、提供記賬依據(jù)和加強(qiáng)經(jīng)濟(jì)責(zé)任制的作用