会计英语

张念念

目录

  • 1 Introduction to Accounting
    • 1.1 What is Accounting
    • 1.2 The History and Development of Accounting
    • 1.3 The Role of Accounting
    • 1.4 The Qualitative Characteristics of Financial Information
    • 1.5 Accounting Elements and Accounting Equation
  • 2 Basic Accounting Standards
    • 2.1 Accounting Underlying Assumptions
    • 2.2 Accounting Basis
    • 2.3 Accounting Principles
  • 3 Recording Transactions
    • 3.1 Types of Transactions
    • 3.2 Source Documents
    • 3.3 Accounting Cycle
    • 3.4 The Ledger Accounts
    • 3.5 Chart of Accounts
    • 3.6 Double-Entry Accounting
    • 3.7 Recording Transactions in a Journal
    • 3.8 Posting from Journal to Ledger
    • 3.9 Trial Balance
    • 3.10 Correcting Errors
  • 4 Current and Non-current Asset
    • 4.1 Basic Concepts of Asset
    • 4.2 Current Asset
    • 4.3 Non-current Asset
  • 5 Current and Non-current Liability
    • 5.1 Basic Concepts of Liability
    • 5.2 Current Liability
    • 5.3 Non-current Liability
  • 6 Owner's Equity
    • 6.1 Forms of Business Organization
    • 6.2 Basic Concepts of Stock
    • 6.3 Ordinary Shares and Preference Shares
    • 6.4 Dividend
    • 6.5 Owner's Equity
  • 7 Revenue and Expense
    • 7.1 Revenue
    • 7.2 Revenue from Sales
    • 7.3 Common Types of Transaction
    • 7.4 Expense
  • 8 Basic Financial Statements
    • 8.1 Statement of Financial Position
    • 8.2 Income Statement
    • 8.3 Statement of Cash Flow
  • 9 Financial Management
    • 9.1 Working Captial Management
    • 9.2 Investment Appraisal
    • 9.3 Business Finance
  • 10 Audit and Assurance
    • 10.1 Internal Control
    • 10.2 Substantive Procedure
    • 10.3 Review and Reporting
Basic Concepts of Asset

4.1 Basic Concepts of Asset

4.1.1 Introduction

An asset is a resource controlled by an entity as a result of past events and from which future economic benefits are expected to flow to the entity.

4.1.2 The Classification of Asset

Current assets 

Non-current assets

assets that will be realised, consumed or sold in the normal operating 

cycle of the business or are assets 

held primarily for trading.

the assets are held and used in 

operations for a long 

time.

 

Cash，Trade receivables，

Inventories

Tangible assets，

Intangible assets