会计学原理-笔记-Chapter 1
Balance sheet（statement of financial position）
A. balance sheet equation
Assets=Liabilities+Owners' equity
which can be understood as:
Resources=Claims against those resources
1.Assets 资产：
cash现金 accounts receivable应收帐款 notes receivable应收票据
inventories存货 plant&equipment固定资产 land土地
Remarks：
accounts receivable是赊销形成的，无凭证；notes receivable有汇票凭证
plant&equipment有时也记作PP&E（plant property & equipment）指长期有形的，注意与短期的office supply区别。一般在实践中按金额大小来区别两者。
2.Liabilities 负债：
accounts payable应付账款 notes payable应付票据
taxes payable wages payable
Remarks：
负债不一定以现金流出，如：unearned revenue预收账款
accounts payable一定与采购相关
3.Equity 所有者权益：
owners' investment所有者投资 owners' withdrawal所有者撤资
revenues expenses
Remarks：
expenses中包含：cost of goods sold销货成本 selling, general and administrative销售与管理费用【SG&A in short】 research & development研发费用 interest expense利息费用 miscellaneous expense杂项费用 income tax expense企业所得税费用
行业分为三类：manufacturing制造业 commercial商业 service服务业【利润最高】
accountants often use the term capital instead of owners’ equity to designate an owner’s investment in the business
B. balance sheet transaction
When accountants record a transaction, they make at least two entries so the total assets always equal the total liabilities plus owners’ equity. That is, they must maintain the equality of the balance sheet equation for every transaction.
Remarks：
long-lived asset：>= 1 year
1.Transaction Analysis
Accountants record transactions in an organization’s accounts. An account is a summary record of the changes in a particular asset, liability, or owners’ equity, and the account balance is the total of all entries to the account to date.
For each transaction, the accountant determines (1) which specific accounts the transaction affects, (2) whether it increases or decreases each account balance, and (3) the amount of the change in each account balance.
tool: balance sheet equation
HM：
1.on open account指的就是赊销。
2.return for full credit指退货时没有要现金，直接抵消了赊销时的负债。
3.checking account指现金。
4.franchise特许经营权，属于无形资产的一种。
