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所在平台: Udemy |
课程主页: https://www.udemy.com/course/balance-sheet-accounting-equation/
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课程名称：资产负债表，会计等式 课程概述： 本课程将介绍财务报表，重点讲解资产负债表。财务报表反映企业的财务状况，为所有者和债权人提供关于企业当前状况和过往财务表现的信息。资产负债表是展示企业在特定时间点财务状况的关键报表之一。 在本课程中，您将学习： * 识别资产负债表的核心要素：资产、负债和所有者权益。 * 对符合权益分类条件的账户进行归类。 * 理解如何运用会计等式来准备和创建包含所有组成部分的资产负债表。 * 区分并识别不同类型的资产及其在资产负债表中的主要分类。 * 识别可能出现在资产负债表上的各类负债。 * 描述资产负债表上各项权益项目（如股本、留存收益等）的恰当呈列方式。 * 阐述留存收益表的结构。 通过本课程的学习，您将能够独立识别和分类资产负债表中的各项要素，并掌握如何利用会计等式编制完整的资产负债表。
Financial statements report the state of financial affairs of an enterprise. They Provide information to owners and creditors about the firm's current status and past financial performance. There are three key statements: Income statement, statement of the cash flow and balance sheet. This lesson will introduce the balance sheet, a representation of a firm's financial position at a single point in time.The balance sheet is one of the four major financial statements. You will be able to identify assets, liability, and shareholder's equity, and learn how to compute the balance sheet equation. You will also be able to create a balance sheet.In this course, we will provide an overview of the financial statements and explain in details the balance sheet statement.In this course you will learn:Identify balance sheet elements: assets, liabilities and owners equityClassify accounts that qualify as equityUnderstand how to use the accounting equation to prepare and create a balance sheet with all its components.Note the types of assets that can be classified into each of the major asset categories.Recognize the different types of liabilities that may appear on the balance sheet.Describe the proper presentation of each equity line item on the balance sheet.Describe the structure of the statement of retained earnings.
