asset liabilities ower's equity revenue expenses income bala

1个回答

  • asset 指的是这个firm的固定资产,例如building,motor vehicle和一些intangible asset(copy right,patent,etc)还有一些要收的款项 account receivable,还分为current asset 和non-current asset,一般以这些assets使用长度来分类,像building,肯定是non-current asset,要depreciate,inventory肯定是current asset,因为firm要卖的.

    Libilities指的是这个firm的负债情况,一般说的是向银行借来的贷款bank loan,long-term debt, short term debt,或者是欠别人没有负的钱,account payable.

    Equity 指的是这个firm的capital, 像stock(preference and common stock), general reserve(从过去profit中转移出来的, asset revaluation reserve(估计你还没有学到 asset revaluation,应该不会有)

    revenue/income指的是收入,例如sales,service income,rent revenue租金收入

    expense指的是指出,例如salary,clean expense,rent expense,travel expense

    income statement,指的是把一个accounting period里的revenue 和expense进行计算,看一下是loss还是profit,所谓的EBIT,earning before income tax,然后算一下tax,如果在澳洲,一般是35%×(revenue-expense),法律好像改了

    Balance sheet是看一下过了一个accounting period,这个firm的资产变化,一般格式是先是asset(current asset,non-current asset),liabilities(current,non-current),然后是equity,最后一定要符合accounting formula:ASSET=LIABILITY+EQUITY