Accounting and 会计和

Accountability 问责制
Week 2 第二周
 01 Key concepts 01 关键概念

02 Tu t o r i a l a c t i v i t i e s 02 辅导活动

Content 内容
03 Assessment 03 评估

04 添加目录项标题 04 添加目录项标题
Key concepts 关键概念
What is the accounting process? 会计流程是什么？
Accounting is the process of identifying, measuring and communicating economic information 会计是确定、衡量并向各类用户传递企业经济信息以用于决策的过程。
about a business to a variety of users for decision-making purposes.
There are four steps in the accounting process: 会计流程有四个步骤：

Identifying: the events (transactions) that have happened in the business. These are the 识别：企业中发生的事件（交易）。这些都是日常发生的事情，如向客户销售产品、支付工资
every-day things that happen like selling products to customers, paying wages, buying stock. 、购买股票等。
Measuring: the dollar amount (value) to record for this transaction. How much was the 测量：记录这笔交易的美元金额（价值）。交易金额是多少？
transaction?
Communicating: summarise all the transactions into financial statements and share them with 沟通：将所有交易汇总到财务报表中，并与利益相关者分享。
stakeholders.
Decision-making: the accounting information is used by stakeholders to make decisions for 决策：利益相关者利用会计信息为企业做出决策。由于过去 20 年中技术的进步，这是会计师如今
and about the business. Due to improvements in technology over the last 20 years, this is the step 重点关注的步骤。
that accountants focus on today.
Key concepts 关键概念
What is Financial statements? 什么是财务报表？
Financial statements are a summary of the accounting transactions and a snapshot of the 财务报表是会计交易的摘要和企业的缩影。四张财务报表是
business. The four financial statements are:

Profit and loss statement (or income statement): shows the profit. 损益表（或损益表）：显示利润。
Balance sheet (or statement of financial position): shows the assets, liabilities and equity. 资产负债表（或财务状况表）：显示资产、负债和权益。所有者权益变动表：显示所有者权
Statement of changes in equity: shows how equity has changed and links to the balance 益的变动情况，并与资产负债表相关联。
sheet.
Statement of cash flows: a summary of cash in the business. 现金流量表：企业现金汇总表。

The notes to the financial statements are given after the financial statements and explain the 财务报表附注列于财务报表之后，对财务报表的细节进行解释。
detail of the financial statements.

The financial statements and the notes can be found in the Annual Report of a company. 财务报表和附注可在公司的年度报告中找到。
Key concepts--Profit and loss statement 关键概念--损益表
This is the Woolworths profit and loss statement from their 2021 Annual report. 这是伍尔沃斯公司 2021 年年度报告中的损益表。

This is also known as the income statement. This statement shows the profit of the business 这也被称为损益表。该报表显示企业的利润，计算方法是收入减去支出。
which is calculated as the revenues minus expenses.
The profit is always shown for a period of time, like a one year period. 利润显示的总是一段时间，比如一年。
Key concepts--Balance sheet 主要概念--资产负债表
This is also known as the statement of financial position. It shows the assets, liabilities and equity 这也被称为财务状况表。它显示企业在一年中某一天（通常是最后一天）的资产、负债和权益情况
of the business on a certain day of the year, usually the last day of the year. It is like taking a photo 。它就像给企业拍了一张照片，展示了企业某一天的面貌。
of the business, to show what the business looks like on one day.
Key concepts--Balance sheet 主要概念--资产负债表
Key concepts--Statement of changes in equity 主要概念--权益变动表
This shows how the equity in the business has changed from the beginning to the end of the year. 这显示了企业权益从年初到年末的变化情况。
Key concepts--Statement of cash flows 关键概念--现金流量表

This shows how the business cash has changed over the year, where cash came from and what it 这显示了企业现金在一年中的变化情况、现金的来源和用途。
was spent on.
Key concepts 关键概念
Who uses financial statements? 谁使用财务报表？
The people who use financial statements to make decisions are called stakeholders, include: 使用财务报表做出决策的人被称为利益相关者，包括

l investors 投资者 债权人

l creditors 员工 管理者 监
l employees 管者 客户 供应
l managers 商
l regulators
l customers
l suppliers

All these stakeholders are interested in the company and are impacted by what the company 所有这些利益相关者都对公司感兴趣，并受到公司所作所为的影响。财务报表为利益相关者提
does. The financial statements provide information to stakeholders to help them understand the 供信息，帮助他们了解公司并做出决策。
company and make decisions.
Key concepts 关键概念
Methods for measuring value in accounting 会计价值计量方法

Historical cost 历史成本

Assets of a company are recorded at the price for which they were originally acquired. For 公司的资产按最初购买时的价格入账。例如，如果企业以 250,000 美元的价格购买了一台
example, if a business bought a machine for $250,000, this asset would be entered into the 机器，则该资产将以其购买价 250,000 美元入账。
accounts at its purchase price of $250,000.

A machine was advertised for sale for $10,000. A business purchased the machine on 1 January 一台机器在广告中以 10 000 美元的价格出售。一家企业于 2022 年 1 月 1 日购买了这台机器，经
2022 and negotiated to pay only $9,000. By 30 June 2022 the demand for the machine had 协商只支付了 9 000 美元。到 2022 年 6 月 30 日，对该机器的需求增加，该机器的市场价值为 1
increased and the market value of the machine is now $11,000. On 30 June 2022 there is $900 of 1 000 美元。2022 年 6 月 30 日，该机器的折旧额为 900 美元。
depreciation recorded for the machine.

On 30 June 2022, if using the historical cost method, what is the value of the machine? 2022 年 6 月 30 日，如果采用历史成本法，这台机器的价值是多少？

$10,000. $10,000
$9,000. .$9,000.
$11,000. $11,000
$8,100. .$8,100.
Key concepts 关键概念
Methods for measuring value in accounting 会计价值计量方法

Fair value 公允价值

A measure of an item’s market price on a particular date in the normal course of business, hence 在正常经营过程中，对某一物品在某一特定日期的市场价格的衡量，因此有时也称为 "市场价值"
it is sometimes called “market value”. Fair value can be objectively determined at any time. It is 。公允价值可以在任何时候客观地确定。它只是一个估计值，人们可能对其有不同的看法。
just an estimate, upon which people may have differing views.

A machine was advertised for sale for $10,000. A business purchased the machine on 1 January 一台机器在广告中以 10 000 美元的价格出售。一家企业于 2022 年 1 月 1 日购买了这台机器，经
2022 and negotiated to pay only $9,000. By 30 June 2022 the demand for the machine had 协商只支付了 9 000 美元。到 2022 年 6 月 30 日，对该机器的需求增加，该机器的市场价值为 1
increased and the market value of the machine is now $11,000. On 30 June 2022 there is $900 of 1 000 美元。2022 年 6 月 30 日，该机器的折旧额为 900 美元。
depreciation recorded for the machine.

On 30 June 2022, if using the fair value method, what is the value of the machine? 2022 年 6 月 30 日，如果使用公允价值法，该机器的价值是多少？

$10,000. $10,000
$9,000. .$9,000.
$11,000. $11,000
$8,100. .$8,100.
Key concepts 关键概念
Methods for measuring value in accounting 会计价值计量方法

Book value or carrying value 账面价值或账面价值

The cost to buy the item less any decreases in value for the wear and tear (depreciation) of using 购买物品的成本减去因使用磨损（折旧）而减少的价值。通常可以用历史成本减去折旧来计算。
it. It can commonly be calculated as the historical cost less depreciation.

A machine was advertised for sale for $10,000. A business purchased the machine on 1 January 一台机器在广告中以 10 000 美元的价格出售。一家企业于 2022 年 1 月 1 日购买了这台机器，经
2022 and negotiated to pay only $9,000. By 30 June 2022 the demand for the machine had 协商只支付了 9 000 美元。到 2022 年 6 月 30 日，对该机器的需求增加，该机器的市场价值为 1
increased and the market value of the machine is now $11,000. On 30 June 2022 there is $900 of 1 000 美元。2022 年 6 月 30 日，该机器的折旧额为 900 美元。
depreciation recorded for the machine.

On 30 June 2022, what is the book value of the machine? 2022 年 6 月 30 日，机器的账面价值是多少？

$10,000. $10,000
$9,000. .$9,000.
$11,000. $11,000
$8,100. .$8,100.
Key concepts 关键概念
Methods for measuring value in accounting 会计价值计量方法

Replacement cost 重置成本

The cost to a business of acquiring an asset identical to, or with the same functions, as an 企业购买与现有资产相同或具有相同功能的资产的成本。它是现值的一种，因为在购买时，重置
existing asset. It is a type of present value, because at the time of purchase, the replacement cost 成本等同于原始成本。
is equivalent to the original cost.

Net realisable value 可变现净值

The value of a product after subtracting the expected costs of production, transaction costs and 产品价值减去预期生产成本、交易成本和与产品销售相关的税费后的数值。
taxes related to the sale of the item.

Present value 现值
The value at the present time of a payment or cash flow occurring in the past or future. Measuring 过去或未来发生的付款或现金流的现时价值。现值的计算涉及未来现金流的计算，并以适当的比
present value involves taking future cash flows and discounting them at an appropriate rate. It is a 率进行折现。这是一种考虑到货币价值随时间变化的计量方法。
measurement that takes into account the changing value of money over time.
Key concepts 关键概念
The people and entities interacting with businesses all around the world use accounting 世界各地与企业打交道的人们和实体每天都在利用会计信息做出决策。但是，如何才能可
information to make decisions every single day. But how can businesses be compared and 靠地对企业进行相互比较和评估呢？
evaluated against each other with any level of reliability?

That comes from having a common set of accounting principles, assumptions and concepts that 这源于有一套全球通用的会计原则、假设和概念。
are the same worldwide.

• Generally Accepted Accounting Principles (GAAP) - 公认会计原则（GAAP）

• Formulated by the Financial Accounting Standards Board (FASB) - 由财务会计准则委员会（FASB）制定

• International Financial Reporting Standards (IFRS) - 国际财务报告准则（IFRS）

• Formulated by the International Accounting Standards Board (IASB) - 由国际会计准则理事会（IASB）制定
 Key concepts--Assumptions 关键概念--假设
• The economic entity - 经济实体

The business itself (or ‘entity’) is separate from the owners of the business and any other businesses. The entity may 企业本身（或 "实体"）独立于企业所有者和任何其他企业。实体只能在财务报表中报告与其业务具体相关的活动。
only report activities on financial statements that are specifically related to their operations.

• Going-Concern Assumption - 持续经营假设

Entity will continue to operate for the foreseeable future. 在可预见的未来，实体将继续运营。

• Accrual basis - 权责发生制

a method of financial reporting that measures all business transactions in accordance with when they occur, whether 一种财务报告方法，根据交易发生的时间来衡量所有业务交易，无论是否涉及现金。
that may involve cash or not.

• Monetary measurement or measurability - 货币计量或可计量性

The financial statements only include transactions that can be measured reliably in accurately using a monetary unit 财务报表只包括可以用货币计量单位准确可靠计量的交易。
of measurement.

• The period assumption - 周期假设

The period assumption states that a company can present useful information in shorter time periods, such as years, 周期假设认为，公司可以在较短的时间段内提供有用的信息，如年、季度或月。
quarters, or months.
 Key concepts--Principles of accounting 关键概念--会计原则
General guidelines for how to record business transactions. 如何记录商业交易的一般准则。

• Revenue recognition principle. • 收入确认原则。

Directs a company to recognise revenue in the period in which it is earned; revenue is not considered earned 指示公司在赚取收入的期间确认收入；在提供产品或服务之前，收入不被视为已赚取。
until a product or service has been provided.

• Matching principle. • 匹配原则。

The expense recognition principle (also referred to as the matching principle) states that we must match 费用确认原则（也称为配比原则）规定，我们必须在赚取收入的期间内将费用与相关收入配比。
expenses with associated revenues in the period in which the revenues were earned.

• Historical cost principle. • 历史成本原则。

States that virtually everything the company owns or controls (assets) must be recorded at its value at the date 规定公司拥有或控制的几乎所有物品（资产）都必须按购置之日的价值入账。
of acquisition.

• Conservatism principle. • 保守主义原则。

Conservatism states that if there is uncertainty in a potential financial estimate, a company should err on the 保守主义认为，如果潜在的财务估算存在不确定性，公司应谨慎行事，报告最保守的数额。
side of caution and report the most conservative amount.
 Quick check 快速检查
A photographer receives a deposit of $1,000 from a customer on 1 July 2022. The photographer will 某摄影师于 2022 年 7 月 1 日收到一位顾客 1000 美元的定金。摄影师将于 2023 年 6 月 14 日拍摄婚礼照片。2
take photos of the wedding on 14 June 2023. On 1 July 2023, the photographer gives the photos to the 023 年 7 月 1 日，摄影师将照片交给顾客，顾客支付了剩余的款项。
customer who then pays the rest of the money due.

When should the revenue be recorded? 何时记录收入？

2023 年 7 月 1 日。
1 July 2023.

14 June 2023. √ 2023年6月14日

√ 我不知道。
I don't know.
2022 年 7 月 1 日。
1 July 2022.
 Quick check 快速检查
A company prepares a statement of profit or loss every six months which shows the profit earned 公司每六个月编制一次损益表，显示该期间赚取的利润。
during that period.

Which accounting assumption applies? 哪种会计假设适用？

The period assumption. √ 期间假设。√ 持续经营。

Going concern.

Monetary measurement or measurability. 货币计量或可计量性。

The economic entity. 经济实体。

 Quick check 快速检查
A large company has two different business operations that use different brand names. One is a high- 一家大公司有两种不同的业务，使用不同的品牌名称。一个是高端时尚品牌，另一个是低成本服装品牌。他们将
end fashion label, the other is a low-cost clothing brand. They keep the accounting records of the 不同业务的会计记录分开保存。
different businesses separate.

Which accounting assumption applies? 哪种会计假设适用？

The economic entity. √ 经济实体。√

Monetary measurement or measurability. 货币计量或可计量性。

The period assumption. 周期假设。

Going concern. 持续经营。

 Quick check 快速检查
A business pays six-months rent in advance, $6,000 on 1st January 2022. The rental property will be 某企业在 2022 年 1 月 1 日预付了 6 个月的租金 6000 美元。该出租物业将从 2022 年 1 月 1 日起使用。
used from 1st January 2022.

How much rent expense should be recorded for January? 1 月份应记录多少租金支出？

I don't know. 我不知道。

$1,000.√ $1,000.√

$6,000. $6,000.
Key concepts--the accounting equation 关键概念--会计等式
Key concepts--the accounting equation 关键概念--会计等式
The financial statements are based on the accounting equation. 财务报表以会计等式为基础。

• Assets - 资产
• A present economic resource controlled by the entity as a result of past events. • 实体因过去的事件而控制的当前经济资源。
• An economic resource is a right that has the potential to produce economic • 经济资源是一种有可能产生经济效益的权利。
benefit.

• Liabilities - 负债
• A present obligation of the entity to transfer an economic resource as a result of - 实体因过去的事件而承担的转移经济资源的现有义务。
past events.

• Equity - 公平
• Insider claims, stockholders’ interest in the assets - 内部索赔、股东的资产权益
• the residual interest in the assets of the entity after deducting all its liabilities - 该实体资产中扣除所有负债后的剩余权益
Key concepts--the accounting equation 关键概念--会计等式
• Assets - 资产
• Cash, accounts receivable, inventory, prepaid expenses, short-term investments, - 现金、应收账款、存货、预付费用、短期投资、应收票据、设备、建筑、机械和土地
notes receivable, equipment, buildings, machinery and land. 。
• Assets are split into two groups, current assets which will be used up or converted - 资产分为两类，一类是将在 12 个月内用完或转换成现金的流动资产，另一类是持续 1
to cash within 12 months or non-current assets which last for more than 12 months. 2 个月以上的非流动资产。

• Liabilities - 负债
• Owing products or services to customers. This is called unearned revenue. • 欠客户的产品或服务。这就是所谓的 "未获收入"。
• Owing salaries to staff, for the electricity bill or taxes. These could be called salary • 应付员工工资、电费或税款。这些可以称为应付工资、应付账款或应付税款。
payable, accounts payable or taxes payable.
• When you borrow money you would have a bank loan or a notes payable. • 当您借钱时，您会收到银行贷款或应付票据。
Key concepts--the accounting equation 关键概念--会计等式
Equity 公平

• The accounting equation can be rewritten as: - 会计等式可改写为

– Assets – Liabilities = Equity - 资产 - 负债 = 净资产

• It has two parts: - 它包括两个部分：

– Contributed equity. In this subject we will call this share capital or share equity: – 认缴股本。在本主题中，我们称之为股本或股本权益：
this is the money or other assets invested by the owners for a share in the 这是所有者为获得公司股份而投入的资金或其他资产。
company.
– Retained earnings: Earnings means profit and retained means kept. Retained – 留存收益：收益指利润，留存指保留。留存收益是企业保留的利润。留存收益将企
earnings are the profits kept in the business. Retained earnings accumulates the 业每年赚取并留存的利润累积起来。
profits earned and kept in the business every year.
Key concepts--the accounting equation 关键概念--会计等式
Practical example of the accounting equation 会计等式实例
Felix’s Fresh Flowers (FFF) has assets of $250,000. These assets include equipment, Felix's Fresh Flowers（FFF）的资产为 250 000 美元。这些资产包括用于插花的设备、
cash and inventory used to make floral arrangements. FFF also owes the bank a loan of 现金和存货。FFF 还欠银行 5 万美元贷款。
$50,000.
What is the Owner’s Equity for FFF? 什么是 FFF 的所有者权益？
Assets = Liabilities + Owner’s Equity 资产 = 负债 + 所有者权益

$250,000 = $50,000 + Owner’s Equity 250,000 美元 = 50,000 美元 + 所有者权益

Owner’s Equity = $250,000 – $50,000 所有者权益 = 250 000 美元 - 50 000 美元

Owner’s Equity = $200,000 业主权益 = 200 000 美元

Key concepts--Components of Retained Earnings 主要概念--留存收益的组成部分
• Revenues - 收入
– Inflow of resources from delivering goods or services - 提供商品或服务的资源流入
– Increase retained earnings - 增加留存收益

• Expenses - 开支
– Outflow of resources due to the cost of operations - 业务费用导致的资源外流
– Decrease retained earnings - 留存收益减少

• Dividends - 股息
– Distribution of assets to stockholders - 向股东分配资产
– Decrease retained earnings - 留存收益减少
Key concepts--The formula to calculate retained earnings 关键概念--留存收益的计算公式
Key concepts--Expanded Accounting Equation 关键概念--扩展会计等式
 Quick check 快速检查

Here is the business information. A business has assets of $100,000, debts of $50,000, sales of $42,000 以下是企业信息。某企业资产 100 000 美元，负债 50 000 美元，销售额 42 000 美元，支出 20 000 美元，股利
and expenses of $20,000 and dividends of $5,000. What is the value of share capital? 5 000 美元。股本的价值是多少？

We know total assets are $100,000. The total liabilities and equity should be the same total. We have 50,000 in 我们知道总资产为 100 000 美元。负债总额和股本总额应该相同。我们有 50 000 美元的负债 + 股份权益 + 17 000
liabilities + share equity + 17,000 in retained earnings. So the share equity is 33,000. 美元的留存收益。因此，股份权益为 33,000 美元。

A business has assets of $150,000, they owe $40,000 to the bank. Their revenues are $70,000 and they 某企业资产为 150,000 美元，欠银行 40,000 美元。收入为 70,000 美元，工资和租金支出为 30,000 美元。股
have $30,000 in salary and rent expenses. Dividends are $10,000. How much is the share capital? 息为 10,000 美元。股本是多少？

80,000 80,000
Key concepts--Business transactions 关键概念--商业交易
Every day a business will have many business transactions, also known as economic events, that 企业每天都会发生许多业务交易，也称为经济事件。商业交易是指对会计等式产生影响的任何事情。换
take place. A business transaction is anything that impacts on the accounting equation. In other 句话说，它增加或减少了企业的资产、负债或权益。
words, it increases or decreases the assets, liabilities or equity of a business.

An example of a business transaction is the business selling products to customers, paying salary to 商业交易的一个例子是企业向客户销售产品、向员工支付工资、购买家具或借款。所有这些事件都会
staff, buying furniture or borrowing money. All of these events will impact on the accounting equation. 对会计等式产生影响。

Every one of these economic events is recorded using the accounting equation. The rule is that the 每一个经济事件都要用会计等式来记录。会计等式必须始终保持平衡。为了使等式保持平衡，每笔业
equation must always balance. For the equation to stay in balance every business transaction must 务交易都必须对会计等式产生两种影响。这就是所谓的复式记账法。
have two impacts on the accounting equation. This is called double-entry accounting.

An account is the record of all the changes in a particular asset, liability, or stockholders’ equity 账户是某一特定资产、负债或股东权益在某一期间所有变动的记录。
during a period.
Key concepts-- common account names 关键概念--常用账户名称
Key concepts-- common account names 关键概念--常用账户名称
Key concepts-- common account names 关键概念--常用账户名称
Example 1 示例 1
Transaction 1: 交易 1：
Issues $20,000 of share equity for cash. 发行 20,000 美元的股票换取现金。
Analysis: The business has received cash resulting in an increase in the assets. In exchange for 分析：企业收到了现金，从而增加了资产。为了换取现金，企业发行了股票，从而增加了股权（
the cash, the business has issued shares, thereby increasing equity (and the overall value of the 以及企业的整体价值）。
business).
Example 1 示例 1
Transaction 2: 交易 2：
Purchases computer equipment on account (to be paid for later) for $3,500, payment due 以 3,500 美元的价格购买计算机设备（以后付款），付款期限为一个月。
within the month.
Analysis: We know that the business purchased computer equipment, which is an asset. We also 分析：我们知道该企业购买了计算机设备，这是一项资产。我们还知道，该公司购买设备时是赊
know that the business purchased the equipment on account, meaning it did not pay for the 购，这意味着它没有立即支付设备的费用，而是要求先开具账单，然后再付款。由于该企业欠款
equipment immediately and asked for payment to be billed instead and paid later. Since the 但尚未支付，因此这属于负债，具体标注为应付账款。
business owes money and has not yet paid, this is a liability, specifically labeled as accounts
payable.
Example 1 示例 1
Transaction 3: 交易 3：
Receives $4,000 cash in advance from a customer for an app not yet developed 预收客户 4000 美元现金，用于尚未开发的应用程序 分析：我们知道该企业收取了现金，这是一
Analysis: We know that the business collected cash, which is an asset. This collection of $4,000 项资产。这笔 4000 美元的收款增加了资产，因为资金正在进入企业。企业尚未提供应用程序的
increases assets because money is coming into the business. The business has yet to provide 开发服务。根据收入确认原则，企业在提供服务之前不能确认收入。因此，企业在提供服务方面
the app development service. According to the revenue recognition principle, the business cannot 对客户负有负债，必须将负债记录为未实现收入。
recognise that revenue until it provides the service. Therefore, the business has a liability to the
customer to provide the service and must record the liability as unearned revenue.
Example 1 示例 1
Transaction 4: 交易 4：
Provides $5,500 in app development services to a customer who asks to be billed for the 向客户提供 5,500 美元的应用程序开发服务，客户要求收取服务费。
services.
Analysis: The customer asked to be billed for the service, meaning the customer did not pay with 分析：客户要求收取服务费，这意味着客户没有立即用现金支付。客户欠款但尚未支付，这意味
cash immediately. The customer owes money and has not yet paid, signaling an accounts 着应收账款。企业确实提供了服务。因此，收入确认原则要求将其确认为收入，从而增加权益 5,
receivable. The business did provide the services. As a result, the revenue recognition principle 500 美元。
requires recognition as revenue, which increases equity for $5,500.
Example 1 示例 1
Transaction 5: 交易 5：
Pays a $300 electricity (utility) bill with cash. 用现金支付 300 美元的电费（公用事业费）。
Analysis: The business paid with cash, an asset. Assets are decreasing by $300 since cash was 分析：企业用现金支付，这是一项资产。由于用现金支付了这笔水电费，资产减少了 300 美元。
used to pay for this utility bill. The business no longer has that money. Utility payments are 企业不再拥有这笔钱。水电费是在会计期内使用并支付的服务账单，因此被确认为支出。这笔费
generated from bills for services that were used and paid for within the accounting period, thus 用使权益减少 300 美元。
recognised as an expense. The expense decreases equity by $300.
Example 1 示例 1
Transaction 6: 交易 6：
Distributed $100 cash in dividends to shareholders. 向股东分红 100 美元现金。
Analysis: The business paid the distribution with cash, an asset. Assets decrease by $100 as a 分析：企业用现金（一种资产）支付了分配款。资产因此减少 100 美元。分红会影响权益，在
result. Dividends affect equity and, in this case, decrease equity by $100. 这种情况下，权益会减少 100 美元。
Example 1 示例 1
Let’s summarise the transactions and make sure the accounting equation has remained 让我们总结一下这些交易，确保会计等式保持平衡。下面是每笔交易。
balanced. Shown are each of the transactions.
Tutorial activities--Tutorial 2A 辅导活动--辅导 2A
Which statement shows the assets, liabilities and equity? 哪个报表显示了资产、负债和权益？

a.Profit and loss statement. a. 损益表。

b.Balance sheet. (correct) b.资产负债表。(正确） c.权益
c.Statement of changes in equity. 变动表。
d.Statement of cash flows. d. 现金流量表。

Which accounting principle states when expenses should be recorded? 哪项会计原则规定了何时应记录支出？

a.Revenue recognition principle. a. 收入确认原则。

b.Matching principle. (correct) b.匹配原则。(正确） c.历史
c.Historical cost principle. 成本原则。
d.I don’t know. d.我不知道。
Tutorial activities--Tutorial 2A 辅导活动--辅导 2A
If assets are $560,000 and equity is $234,000, how much are liabilities? 如果资产是 560 000 美元，权益是 234 000 美元，那么负债是多少？

a.$794,000. A.794,000 美元
B.560,000 美
b.$560,000. 元
c.$326,000. (correct) c.$326,000.(正确
d.I don’t know. ） d.我不知道。

The following transactions are recorded for a business. Calculate the total assets after these 某企业记录了以下交易。计算在会计等式中记录这些交易后的资产总额。
transactions have been recorded in the accounting equation.
The owners invested $50,000 into the business. The business purchases equipment, paying cash of 业主为企业投资 50,000 美元。企业购买设备，支付现金 20,000 美元。向客户提供服务，收取现
$20,000. Services are provided to customers, collected cash of $5,000. Rent expense of $1,000 was paid. 金 5,000 美元。支付租金 1,000 美元。

a.$54,000.(correct = 50,000 + 5,000 – 1,000) a.54,000美元（正确= 50,000 + 5,000 - 1,000）

b.$74,000. B.74,000美
元 C.76,000
c.$76,000. 美元 D.56,0
d.$56,000. 00美元
Tutorial activities--Tutorial 2A 辅导活动--辅导 2A
How is this transaction recorded on the accounting equation? The business issues shares for cash, 如何在会计等式中记录这笔交易？企业以现金 12,000 美元发行股票。
$12,000.

a.+ Cash + Revenue a.+ 现金 + 收入 b.+ 现金 + 留

b.+ Cash + Retained earnings 存收益 c.+ 现金 + 股本（正确
c.+ Cash + Share capital (correct) ） d.- 现金 股本
d.– Cash - Share capital

How is this transaction recorded on the accounting equation? The business buys a new laptop for 如何在会计等式中记录这笔交易？企业花 4000 美元购买了一台新笔记本电脑。
$4,000.

a.+ Cash + Laptop a.+ Cash + Laptop

b.– Cash + Equipment (correct) b.– Cash + Equipment (correct)
c.– Cash – Equipment c.– Cash – Equipment
d.+ Cash – Equipment d.+ Cash – Equipment
Tutorial activities--Tutorial 2A 辅导活动--辅导 2A
What are the key formulas and concepts for week 2? Fill in this worksheet. 第 2 周的关键公式和概念是什么？请填写这张工作表。
Key concept Page ref Description, example, formula 关键概念 页面参考 说明、示例、公式

Profit and loss statement 损益表

Balance sheet 资产负债表

Net profit 净利润
Accounting equation 会计等式
Expanded accounting equation 扩展会计等式
Assets 资产
Liabilities 负债
Equity 公平
Retained earnings formula 留存收益计算公式
Dividend 股息
Revenue 收入
Expense 支出
Tutorial activities--Tutorial problem 2A 辅导活动--辅导问题 2A
Leah starts a small digital marking business. Record each transaction using the accounting equation. 莉亚创办了一家小型数字打标公司。用会计等式记录每笔交易。
(Download and use Excel) (下载并使用 Excel）
Leah deposited $20,000 of her savings into the business bank account. 莉娅将自己的 2 万美元积蓄存入了公司的银行账户。
Leah buys a new laptop to use in the business paying cash, $4000. Leah 购买了一台新笔记本电脑用于业务，支付现金 4000 美元。
A new client paid $3,000 in advance for a social media marketing campaign for February to May. 一位新客户为 2 月至 5 月的社交媒体营销活动预付了 3000 美元。
Paid January office rent, $2,000 支付 1 月份办公室租金 2,000 美元

Created a marketing plan for a new client. Sent the client a bill for the work done, $5,000. 为一位新客户制定营销计划。给客户寄去了 5000 美元的账单。
Purchased some more office equipment on credit, $2,000. 又赊购了一些办公设备，2000 美元。
Collected the cash owing from the client in transaction 5. 在交易 5 中收取了客户的现金欠款。
Posted some social media marketing ads for a client and received $7,000 from the client. 为客户发布了一些社交媒体营销广告，从客户那里获得了 7000 美元。
Received a bill for the electricity used in January of $500. This will be paid next month. 收到一月份 500 美元的电费账单。将在下个月支付。
Paid a dividend of $2,000. 派发红利 2000 美元。
 Tutorial activities--Tutorial problem 2B 辅导活动--辅导问题 2B
Record each transaction using the accounting equation and answer the questions below. 用会计等式记录每笔交易，并回答下面的问题。
You are a new accountant and have just started to work at Business Consulting Pty Ltd (BC), a business that 你是一名新会计师，刚开始在 Business Consulting Pty Ltd（BC）工作，这是一家提供商业咨询服务的公司。BC 是
provides business consulting services. BC is a small private company. The owner and CEO is a consultant who 一家小型私营公司。公司所有者兼首席执行官是一名在公司工作的顾问。公司有一个由顾问和项目经理组成的小团
works in the business. There is a small team of consultants and project managers. Last year the business made 队。去年，该公司盈利 15 万美元。
$150,000 profit.
Transactions during March 2024 2024 年 3 月期间的交易

1st March: The CEO brings you some receipts for a new television he purchased for him home, $10,000. 3 月 1 日：首席执行官给你带来了他为家里购买一台新电视机的收据，价值 1 万美元。

2nd March A new investor (a good friend of the CEO) has contributed $100,000 in exchange for shares in the business. The company CEO has asked 3 月 2 日 一位新投资者（首席执行官的好友）出资 100,000 美元，换取公司股份。公司首席执行官要求您将这笔款项记为企业收入。
you to record this as revenue for the business.
3rd March The business purchased computer equipment that was advertised for sale of $25,000. A discount of $2,000 was given at the time of 3 月 3 日 该企业购买了广告上标价 25,000 美元的计算机设备。购买时给予了 2 000 美元的折扣。该设备是赊购的。
purchase. The equipment was purchased on credit.

5th March Services are provided to a customer. The customer paid $4,000 now and promised to pay the rest, $12,000, in a few weeks time. 3 月 5 日 向客户提供服务。客户现在支付了 4000 美元，并承诺在几周后支付剩余的 12000 美元。

7th March Paid for facebook advertising for March of $5,000. The marketing manager has said that in the past the facebook advertising has been a 3 月 7 日 已支付 3 月份 facebook 广告费用 5,000 美元。营销经理说，在过去，Facebook 广告是一笔宝贵的资产，为公司赢得了许多新客户。营销经
valuableassetthat has bought many new customers. The marketing manager estimates that sales have increased by $50,000 due to this advertising. 理估计，由于这一广告，销售额增加了 50,000 美元。

9th March Paid for the equipment purchased on the 3rd of March. 3 月 9 日 为 3 月 3 日购买的设备付款。
15th March Borrowed $50,000. This is a one year bank loan with a 9% interest rate paid monthly on the 15th of each month. 3 月 15 日 借款 50 000 美元。这是一笔为期一年的银行贷款，利率为 9%，每月 15 日支付。
17th March Designed a logo and an online store for a new start up for $33,000. The start-up is short of cash and has promised to pay in the next 3 月 17 日 为一家新成立的公司设计徽标和网上商店，费用为 33 000 美元。新公司资金短缺，但承诺在下个月付款。
month.
31st March Paid March salaries of $6,000. The manager believes that all staff provide such a vital service to the running of the business that they are 3 月 31 日 支付 3 月份工资 6 000 美元。经理认为，所有员工都为企业经营提供了重要服务，他们是企业的重要资产。
essential assets to the business.
31st March The interest expense for March is $2,322. This will be paid on 15th April. 3 月 31 日 3 月份的利息支出为 2,322 美元。这笔费用将于 4 月 15 日支付。
 Tutorial activities--Tutorial problem 2B 辅导活动--辅导问题 2B
Check your understanding 检查您的理解
How much is the profit? 利润是多少？

What story can you tell us about the business based on this accounting information? Write a few sentences about 根据这些会计信息，您能为我们讲述关于这家企业的什么故事？写几句关于企业的文字。
the business.

1st March: What did you record for this transaction? Which accounting assumption guides your answer? 3 月 1 日：你对这笔交易做了什么记录？哪个会计假设指导了你的答案？

2nd March: Explain what you recorded for this transaction and why? 3 月 2 日：请解释您为这笔交易记录了什么，为什么？

3rd March: What amount did you include? Which accounting principle guides your answer. 3 月 3 日：你包含了多少金额？哪项会计原则指导了你的答案？

7th March: Can the facebook advertising be shown as an asset for the business as it is helping to grow the 3 月 7 日facebook 上的广告能否被视为企业的一项资产，因为它有助于增加企业的销售额和客户量？
business sales and customers?
15th March: Will the bank loan be a current or non-current liability? Why might the CEO ask you to record it as a 3 月 15 日银行贷款是流动负债还是非流动负债？首席执行官为什么要求你将其记录为非流动负债？
non-current liability?

31st March: Can the salaries be recorded as an asset? Why or why not? 3 月 31 日：工资能否记作资产？为什么？
Tutorial problems week 2 第 2 周教程问题
Create a start-up business with your group, such as opening a coffee shop. Describe the 与小组成员一起创建一个新创企业，例如开一家咖啡店。描述企业的运营过程，确定第一个
operational process of your business, identify the key economic events that occur in the first 月发生的主要经济事件，并使用会计等式记录其影响。利用这些会计信息，向我们讲述您的
month, and record their effects using the accounting equation. Using these accounting 企业故事。
information, tell us the story of your business.

Ø You will work in groups (4-5 in one group) on tutorial problems. Ø 你们将分组（每组 4-5 人）学习辅导问题。
Ø You will prepare a PPT and share the solution with the class next week. Ø 你将准备一个 PPT，并在下周与全班分享解决方案。
Ø All group members need to participate and explain the solution and also answer any further Ø 所有小组成员都需要参与进来，解释解决方案，并回答全班提出的任何问题。
questions from the class.
Ø Time limit: 15-20 minutes. Ø 时限：15-20 分钟。
Assessment 评估
Tutorial portfolio - Online quizzes: 教程组合 在线测验

This quiz is based on the week 2 learning materials. You may complete this anytime during week 本测验基于第 2 周的学习材料。您可以在第二周的任何时间完成，也可以使用您的学习笔记。
2, you may use your study notes.

You have two chances to complete this quiz. Your best mark will count. 您有两次机会完成本测验。您的最佳成绩将被计算在内。

your week 2 quiz is due by midnight, Sunday (Sydney time) this week. 您的第 2 周测验应在本周周日午夜（悉尼时间）前完成。