(4.1.1)--2.1.1UnderstandingtheBalanceShee.pdf

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1、Chapter II Understanding Financial StatementsTeaching contentsBalance SheetIncome StatementCash Flow StatementChanges in Owners Equity StatementThe logical relationship of four reportsUnderstanding the Balance Sheet IBalance sheetPrepare by：DateUnit：YuanAssetsAmountLiabilitiesAmountMoney fundsShort-

2、term loanFinancial assets with changes in fair value included in profit or lossFinancial liabilities with changes in fair value included in profit or lossNotes ReceivableBills payableAccounts receivableAccounts payablePrepaymentsAdvance receiptsDividend receivableStaff payableInterest receivableTaxe

3、s payableOther receivablesInterest payableInventoryDividend payableTotal current assetsTotal current liabilitiesFinancial assets available for saleLong term loanInvestments held to maturityBonds payableLong-term equity investmentLong-term payablesLong-term receivablesEstimated liabilitiesInvestment

4、propertyFixed assetsTotal non-current liabilitiesIntangible assetsTotal LiabilitiesTotal LiabilitiesTotal assetsPaid-in capitalTotal assetsCapital reserveOther comprehensive incomeSurplus reserveundistributed profitTotal owners equityTotal liabilities and owners equityDefinition of Balance SheetAcco

5、unting statements reflecting the financial statusof the enterprise on a specific dateA specific date：At the end of the accounting period,it is a static reportFinancial status The total amount,composition and reasonable combination of assets,liabilities and owners equityLogical Relationship between B

6、alance Sheet ItemsAccounting identityAssets=Liabilities+Owners equityAssetsOwners equityLiabilitiesBasis of preparationAccounting identityBalance Sheet（Main Part）Current assetsCurrent liabilitiesNon-current assetsNon-current liabilitiesOwners equityTotal assetsTotal liabilities and owners equityAsse

7、ts=Current assets+Non-current assetsLiabilities=Current liabilities+Non-current liabilitiesTraditional Classification of Balance Sheet ItemsAssetsCurrent assetsNon-current assetsDegree of liquidity:From high to lowLiabilitiesCurrent liabilitiesNon-current liabilitiesExpiry date:From near to farOwner

8、s equityPaid-in capitalCapital reserveSurplus reserveUndistributedprofitPermanent:decreasingOther comprehensive incomeWhat is the liquidity of assets?One year&One business cycleCan traditional classification solve the problem of report analysis?Ignore connections in company strategy and profit modelAssets are classified according to their contribution to profitOperating assets&Investment assets