Recording Transactions by Using Account Titles in China(英文版)(ppt 37頁)

Recording Transactions by Using Account Titles in China(英文版)目錄：
1 Accounting for assets
2 Accounting for liabilities
3 Accounting for owners’ equity
4 Accounting for revenues
5 Accounting for expenses
6 Accounting for profits

Recording Transactions by Using Account Titles in China(英文版)內容提要：
Assets are economic resources owned or controlled by a business that are expected to be of benefit in the future.
資產：過去的交易或事項形成，由企業擁有或控製的、預7期會給企業帶來經濟利益的資源。 （p17）
（1） Current assets are the economic resources that would be liquidated within one year or one operating cycle (whichever is longer).
Examples of current assets include cash, short-term investment (marketable securities), notes receivable, accounts receivable, supplies, inventories, etc.
流動資產：在一年或超過一年的一個營業周期內變現或耗用的資產。
如：庫存現金、銀行存款、交易性金融資產、應收賬款、原材料、庫存商品
（2） Non-current assets consist of long-term investment and those economic resources that are held for operational purposes.
Examples of this type assets include plant and equipment, natural resources, and intangible assets.
非流動資產：在一年或超過一年的一個營業周期以上變現或耗用的資產。
如：長期股權投資、固定資產、無形資產和其他資產