會計英語課件-全英文(編輯修改稿)

　

【文章內(nèi)容簡介】 i n g th e pe r i od ? Rev enu es E x pens es Net i nc om e ( l os s )Inc om e s tate m ent( S tate m ent ofoperat i ons orS tat em ent ofear ni ngs )W hy d i d t hec o m pan y ’s r e tai ne dear ni ngs c han gedur i n g th e pe r i od ?B eg i nn i n g R. E .+ Net i nc om e ( l os s ) Div i de ndsE nd i ng .S tat em ent of r etai ne dear ni ngs ( S t atem entof s toc k hol der s ’equ i t y )W h at i s thec o m pan y ’s f in anc ialpos i t i on at t h e e nd o fthe p er i o d?A s s ets = L i a bi l i t i es + O w ner s ’ Eq ui t yB al anc e s h eet( S tate m ent off i nanc i a l p os i ti on)Ho w m uc h c as h di dthe c om pan ygenera te a nd s p enddur i n g th e pe r i od ?O per ati ng c as h f l o w s+ In v es t i ng c as h f l o w+ F i n anc i ng c as h f l o wInc r eas e ( dec r eas e) i n c as h du r i ng the per i odS tat em ent of c as hf l ow sQuestion Answer Financial Statement 1. 2. 3. 4. INCOME STATEMENT ? The ine statement (statement of earnings) reports the pany’s revenues, expenses, and ine or loss for the period AIR amp。 S EA T R AVEL , I NC.Inc om e S tat em en tM on th En de d A pril 30 , 2 00 1Rev en ue :Se rvic e re ve nu e $8 ,50 0Ex pe ns es :Sa lary ex pe ns e $1 ,20 0Ren t e xp en se 1 ,10 0Util itie s 40 0 To tal ex pe ns es 2 ,70 0 Net In co me $5 ,80 0 INCOME STATEMENT ? Revenues are – Increases in retained earnings from delivering goods or services to customers or clients ? Expenses are – Decreases in retained earnings that result from operations INCOME STATEMENT ? Expenses include – Cost of goods sold (cost of sales) ? The cost of the goods that a pany sold to its customers – Operating expenses ? The costs of operating the business INCOME STATEMENT ? Operating expenses – Advertising ? The cost to promote the pany’s products – Depreciation ? The expense of using panyowned buildings, equipment, and furniture – Other operating expenses ? The costs of salaries, utilities, rent, and supplies – Interest expense ? The cost of borrowed money INCOME STATEMENT STATEMENT OF RETAINED EARNINGS ? The statement of retained earnings reports that portion of ine the pany has retained, or kept for use in the business – Net ine increases retained earnings – Dividends paid to stockholders decrease retained earnings STATEMENT OF RETAINED EARNINGS A I R amp。 SE A T R A VE L, I N C .St at em en t o f R e t ai ned Earn i ngsM ont h End ed A pri l 30 , 2001R et ai ned earni ngs , A pri l 1 , 200 1 $ 0A d d: N et i nco m e f or t he m on t h 5 , 800$5, 800Less: D i v i dends ( 2 , 100 )R et ai ned Ea rni ngs , A pri l 30 , 2001 $3, 700BALANCE SHEET ? The balance sheet (statement of fin