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IntroductiontoFinancialAccountingEnglishVersion4匯報(bào)時(shí)間2023-11-26目錄BalanceSheetAssetsthatthecompanywillcontinuetooperateintheforeseeablefutureandnotliquiditsassets目錄DecisionMaking:Financialreportsprovidecriticalinformationforinvestors,creditors,andotherstakeholderstomakeinformeddecisionsaboutinvesting,lending,orenteringintobusinessrelationshipswithacompanyCurrentassets:Analyzeitemssuchascash,accountsreceivable,andinventorytoassessliquidityandpotentialrisks(e.g.,objectiveordefault)目錄OperatingIncome:RevenueearnedthroughprimarybusinessoperationsminoroperatingexpensesBalanceSheet01Liabilities:Representingthecompany'sobligationsordebts,includingloans,accountspayable,anddeferredtaxesShareholders'Equity:RepresentingtheresidualinterestintheassetsofthecompanyafterconductingitsliabilitiesIncomeStatementAssets:Representingtheresourcesownedbythecompany,suchascash,investments,property,equipment,andinventoryExpenses:Representingtheoutflowsofeconomicbenefitsduringaspecificperiod,includingthecostofgoodssold,salariesandwaves,rent,anddepreciationCashFlowStatementNetIncome:Thedifferencebetweenrevenueandexpenses,representingthecompany'sprofitorlossfortheperiodRevenue:Representingtheinflowofeconomicbenefitsduringaspecificperiod,typicallyfromthesaleofgoodsorservices01InvestingActivities:Representingthecashinflowsandoutflowsgeneratedfromthepurchaseandsaleoflongtermassets,suchasproperty,plant,andequipment02FinancingActivities:Representingthecashinflowsandoutflowsgeneratedfromtheissuanceandpaymentofdebtandequityinstruments03GoingConcernPrincipleOperatingActivities:Representingthecashinflowsandoutflowsgeneratedfromthecompany'sprimarybusinessoperationsAssetsthatthecompanywillcontinuetooperateintheforeseeablefutureandnotliquiditsassets020102AccrualPrincipleRevenueandexpensesarerecognizedwhentheyareearnedandincurred,regardlessofwhencashisreceivedorpaidRequirementsthatassetsandliabilitiesarerecordedattheircurrentvalues,comparedtotheirliquidityvaluesConsistencyPrincipleThesameaccountingmethodsandproceduresshouldbeappliedconsistentlyovertime,lessthereisajustifiablereasontochangethemAccountsreceivableandaccountspayablearerecordedtoreflecttransactionsthathaveoccurredbuthavenotyetbeensettledincashFundamentalsofFinancialRepoPurposeandImportanceofFinancialReportingChangesinaccountingmethodsshouldbedisclosedandexplainedinthefinancialstatementsDecisionMaking:Financialreportsprovidecriticalinformationforinvestors,creditors,andotherstakeholderstomakeinformeddecisionsaboutinvesting,lending,orenteringintobusinessrelationshipswithacompany03FinancialStatements:Thecorecomponentsoffinancialreportingincludebalancesheets,incomestatements,cashflowstatements,andstatementsofshareholders'equity,whichprovideinsightsintoacompany'sfinancialhealthandperformanceoveraspecificperiodRegulatoryCompliance:Companiesarerequiredbylawtoprepareandclosefinancialreportstocomplywithregulatoryrequirements,ensuringthattheyoperatewithinthelegalframeworkandmaintainpublictrustElementsofFinancialReportingTransparencyandCredibility:Financialreportingstrengthstransparencybycommunicatingacompany'sfinancialposition,performance,andcashflowsItalsohelpstoestablishcredibilityandtrustinthecapitalmarketsbyensuringthatfinancialinformationisrelevantandcomparableAuditor'sReport:Anindependentauditor'sreportteststothefairnessandaccuracyoffinancialstatements,enhancingtheircredibilityandreliabilityfordecisionmakingpurposesAccountingStandardsandInstitutionsInternationalFinancialReportingStandards(IFRS):IFRSisasetofglobalaccountingstandardsdevelopedandmaintainedbytheInternationalAccountingStandardsBoard(IASB)Itaimstoprovideacommonlanguageforcompaniesaroundtheworldtocommunicatetheirfinancialinformationconsistentlyandcomparably010203NotesandDisclosures:Supplementaryinformationpresentedintheformofnotesaccountsfinancialstatements,providingadditionalexplanationsandcontextforuserstounderstandthenumbersandaccountingpoliciesadoptedbythecompanyInterpretationoftheBalanceAssetprojectanalysisFinancialAccountingStandardsBoard(FASB):FASBisresponsiblefordevelopingandissuingaccountingstandardsforpubliccompaniesintheUnitedStatesItsavestoimprovefinancialreportingbyestablishingandupdatingguidelinesthatreflectchangesinthebusinessenvironmentanduserneedsCurrentassets:Analyzeitemssuchascash,accountsreceivable,andinventorytoassessliquidityandpotentialrisks(e.g.,objectiveordefault)04VSAnalysisofdebtrelatedprojectsCurrentliabilities:Examineshorttermdebts,suchasaccountspayableandshorttermloans,toensurethatthecompanycanmeetitsimmediatefinancialobjectivesNoncurrentassets:Evaluatelongterminvestments,property,plant,andequipment(PP&E),andintangibleassetsfortheircontributiontothecompany'soperationsandfuturegrowthprospectsAnalysisofshareholderequityCommonstock:Evaluatethenumberofoutstandingshares,parvalue,andadditionalpayincapitaltodeterminetheownershipstructureandpotentialforfuturestockissuancesNoncurrentliabilities:Assesslongtermdebtobligations,includingbondspayableandlongtermloans,tounderstandthecompany'sfinanciallevelandinterestburdenInterpretationoftheIncomeSAnalysisofIncomeRelatedProjectsRetainedearnings:AnalyzechangesinretainedearningsovertimetoassessprofitabilityanddividedpaymentpoliciesAdvisorfactorssu