周周记（二）：财务会计学习（1）

摘要：Share interest, spread happiness, increase knowledge, leave a beautiful!

分享兴趣，传播快乐，增长见闻，留下美好！

亲爱的您，这里是LearningYard新学苑。

今天小编给您带来

【周周记（二）：财务会计学习（1）】

欢迎您的访问！

Share interest, spread happiness, increase knowledge, leave a beautiful!

Dear, this is LearningYard New Academy.

Today, the editor brings you

"Weekly Journal (2): Financial Accounting Study (1)".

Welcome to your visit!

财务会计总论

General Theory of Financial Accounting

一．会计的定义和作用

One.Accounting Definition and Role

会计不仅仅是数字和报表的简单记录，它是一个复杂的信息系统，其核心作用是提供有助于经济决策的信息。会计信息帮助各种利益相关者（如投资者、债权人、管理层、政府等）评估企业的财务状况、经营成果和现金流量。

Accounting is not just a simple record of numbers and reports; it is a complex information system whose core function is to provide information that aids in economic decision-making. Accounting information helps various stakeholders (such as investors, creditors, management, and government) to assess the financial condition, operating results, and cash flows of a business.

二．会计的基本职能

Two.Basic Functions of Accounting

核算职能：记录所有经济业务，确保所有交易都有文档支持。

Accounting Function - Recording: Record all economic transactions, ensuring that all transactions are documented and supported.

监督职能：通过内部控制和审计，确保资源被合理使用，防止欺诈和错误。

Supervision Function: Through internal controls and audits, ensure that resources are used reasonably and prevent fraud and errors.

分析职能：对财务数据进行分析，以评估企业的财务健康状况和经营效率。

Analysis Function: Analyze financial data to assess the financial health and operational efficiency of a business.

预测职能：基于历史数据和趋势分析，预测未来的财务表现。

Forecasting Function: Based on historical data and trend analysis, predict future financial performance.

三．会计的目标

Three.accounting Objectives

决策有用性：提供有助于用户做出经济决策的信息。

Decision Usefulness: Provide information that helps users make economic decisions.

受托责任：帮助确定管理层是否履行了对企业资源的受托责任。

Fiduciary Responsibility: Help determine whether management has fulfilled its fiduciary responsibilities for the business's resources.

合法性和合规性：确保财务报告遵守相关法律和会计准则。

Legality and Compliance: Ensure that financial reporting complies with relevant laws and accounting standards.

四．会计的基本假设

Four.Basic Assumptions of Accounting

会计主体：明确界定会计信息的报告单位。

Accounting Entity: Clearly define the reporting unit of accounting information.

持续经营：假设企业将无限期地继续运营，除非有相反的证据。

Going Concern: Assume that the business will continue to operate indefinitely unless there is evidence to the contrary.

会计分期：将企业活动划分为会计期间（如年度、季度），以便定期报告财务信息。

Accounting Period: Divide the business activities into accounting periods (such as annually, quarterly) to regularly report financial information.

货币计量：主要使用货币作为衡量经济活动的手段。

Monetary Measurement: Primarily use currency as a means of measuring economic activities.

五．会计原则

Five.Accounting Principles

客观性：会计信息应基于可验证的事实。

Objectivity: Accounting information should be based on verifiable facts.

相关性：信息应与用户的需求相关，有助于决策。

Relevance: Information should be relevant to the needs of users and aid in decision-making.

可靠性：信息应准确无误，避免误导。

Reliability: Information should be accurate and free from misrepresentation.

可比性：同一企业不同时期或不同企业之间的信息应可比较。

Comparability: Information from the same business in different periods or between different businesses should be comparable.

谨慎性：对不确定性和风险进行保守估计，避免过度乐观。

Prudence: Make conservative estimates of uncertainty and risk to avoid over-optimism.

及时性：信息应及时提供，以保持其相关性。

Timeliness: Information should be provided in a timely manner to maintain its relevance.

六．会计要素

Six.Accounting Elements

资产：企业控制的资源，预期能够带来未来经济利益。

Assets: Resources controlled by the business that are expected to generate future economic benefits.

负债：企业过去的交易或事项形成的，导致经济利益流出的现时义务。

Liabilities: Current obligations arising from past transactions or events that result in the outflow of economic benefits.

所有者权益：企业资产减去负债后的余额，代表所有者对企业净资产的权益。

Owner's Equity: The residual interest in the assets of the business after deducting liabilities, representing the owner's rights to the net assets of the business.

收入：企业在正常经营活动中形成的、导致所有者权益增加的、与所有者投入资本无关的经济利益的总流入。

Revenue: The total inflow of economic benefits arising in the normal course of business activities that leads to an increase in owner's equity, unrelated to the owner's capital contributions.

费用：企业在正常经营活动中发生的、导致所有者权益减少的、与向所有者分配利润无关的经济利益的总流出。

Expenses: The total outflow of economic benefits arising in the normal course of business activities that leads to a decrease in owner's equity, unrelated to the distribution of profits to the owner.

利润：收入减去费用后的净额。

Profit: The net amount after deducting expenses from revenue.

七．会计方程

Seven.Accounting Equation

会计方程是理解企业财务状况的基础：

The accounting equation is the foundation for understanding the financial condition of a business:

资产 = 负债 + 所有者权益

Assets = Liabilities + Owner's Equity

八．会计准则

Eight.Accounting Standards

会计准则是一套规范会计实践和财务报告的规则和标准，如国际财务报告准则（IFRS）和美国通用会计准则（GAAP）。

Step 8: Accounting standards are a set of rules and standards that regulate accounting practices and financial reporting, such as International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP) in the United States.

九．会计循环

Nine.Accounting Cycle

会计循环包括以下步骤：

The accounting cycle includes the following steps:

交易分析：识别和分类经济交易。

Transaction Analysis: Identify and classify economic transactions.

记录：在日记账中记录交易。

Recording: Record transactions in the journal.

过账：将日记账条目转移到分类账。

Posting: Transfer journal entries to the ledger.

调整：进行期末调整，以确保收入和费用在正确的会计期间被记录。

Adjustments: Make end-of-period adjustments to ensure that revenues and expenses are recorded in the correct accounting period.