会计学基础—第五章商品流通企业主要经济业务核算

Introduction to Financial Accounting

CH5商业企业主要经济业务的核算★★

第三部分核算原理的应用

Chapter5 Accounting information system for Merchandising businesses【教学目标】通过本章的学习应能够： 5.1商业企业主要经济业务 5.2资金筹集业务的核算★ 5.3采购业务的核算★ 5.4销售业务的核算★ 5.5财务成果业务的核算★ 5.6账户的分类 了解商业企业主要经济业务的内容熟练掌握资金筹集和准备业务、商品购买和销售业务、财务成果形成与分配业务的核算熟悉账户按照用途和结构的分类

【重点节】5.2-5.5各小节

SKIP5 AIS for Merchandising businesses

Chapter5 Accounting information system for Merchandising businesses

5.1商业企业主要经济业务

5

AIS for Merchandising businesses

5.1商业企业主要的经济业务

1 Business objectives 2 Forms of business entities 3 Governance structure of corporations

4 Accounting object of Manufacturing Businesses(制造企业为线索)

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AIS for Merchandising businesses

5.1商业企业主要的经济业务

【Key words】

5

AIS for Merchandising businesses

5.1商业企业主要的经济业务

1 Business objectives

(图片来源：互联网)5 AIS for Merchandising businesses

5.1商业企业主要的经济业务

1 Business objectives

获取利润不是现代企业的唯一目的

响应客户需求创新 企业声誉 管理层长远规划 产品与服务质量 财务声誉

——《华尔街日报》2009年5 AIS for Merchandising businesses

5.1商业企业主要的经济业务

1 Business objectives

中国银行社会责任报告5 AIS for Merchandising businesses

5.1商业企业主要的经济业务

2 Forms of Business entities(1)

A proprietorship is owned by one inpidual.Lin’s

Advantages Ease in organizing Low cost of organizing

Disadvantages Difficulty in raising large amounts of capital Unlimited liability

(资料改编自：Carl S. Warren, Financial Accounting)

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AIS for Merchandising businesses

5.1商业企业主要的经济业务

2 Forms of Business entities (2)

A partnership is an association of two or more inpiduals.Lin and Da’s

Advantages More financial resources than a proprietorship Additional management skills

Disadvantages Limited life Unlimited liability Co-ownership of partnership property Mutual agency

(资料改编自：Carl S. Warren, Financial Accounting)

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AIS for Merchandising businesses

5.1商业企业主要的经济业务

2 Forms of Business entities(3)

A corporation is organized under state or federal statutes as a separate legal entity.L& D, Inc.

Advantages The ability to obtain large amounts of resources by issuing stocks Limited liability for the owners

Disadvantages Double taxation More complexity and regulations

(资料改编自：Carl S. W

arren, Financial Accounting)

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AIS for Merchandising businesses

5.1商业企业主要的经济业务

3 Governance structure of corporation

Stockholders (owners of corporation stock)

Board of Directors (elected by stockholders)

Officers (selected by board of directors)

Employees(资料改编自：Carl S. Warren, Financial Accounting)

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AIS for Merchandising businesses

5.1商业企业主要的经济业务

4 Accounting object for Manufacturing businessesOperating Distribution◆ Selling◆Finished goods funds

Financing◆Purchasing◆ GPaid-in capitalLiabi litie s

ProducingProduc tion funds

Reserv e funds

G

Fixed funds

Appreciation

Circuit

TurnoverCompens ation(图片改编自：张捷,《基础会计》多媒体课件，2009)

Dividends etc.

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AIS for Merchandising businesses

5.1商业企业主要的经济业务

【作业】

1思考：数据显示，美国企业数量的70%为独资形式，20%为公司制形式，10%为合伙形式，但财富的90%是由公司制企业创造的，请结合公司组织形式内容加以解释。 2网络查询资料：请选定一家自己感兴趣的制造业上市公司，观察其经营目标、组织形式、治理结构及主要业务。

5

AIS for Merchandising businesses

Chapter5 Accounting information system for Merchandising businesses

5.2资金筹集业务的核算

5

AIS for Merchandising businesses

5.2资金筹集业务的核算

1 Explanations

2 Related accounts3 Analysis for the entries

4 Diagrams5 Examples 6 Add: Financial analysis

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AIS for Manufacturing businesses Merchandising