① 資產負債表、利潤表等數據是怎麼從憑證那總結過去的
首先，啟動excel，然後在表一、表二、表三、表四中分別建立科目匯總表、內利潤表、資產負債表、現金流量表等表格容，接著在後面的表格中依次錄入記賬憑證（從記賬憑證1號起），根據要求建立超級鏈接，這樣就可做到自動生成了。
② 簡述資產負債表的意義和作用！
【高頓ACCA小編】2015年ACCA考試即將開始，我們將第一時間公布考試相關內容，請各位考生密切關注高頓ACCA，預祝大家順利通過ACCA考試。今天為大家帶來的是ACCA知識點：資產負債表
Balance Sheet
★Concept:
List of an entity's assets, liabilities, and owners' equity as of a specific date. Also called the statement of financial position.
★Tips:
1.A company's balance sheet, also called the statement of financial positon, reports 3 items: assets, liabilities, and stockholders' equity.
2.The balance sheet is dated at the moment in time when the accounting period ends.
3.Assets＝Liabilities ＋ Owners' Equity ★Sample:
【single selection】Stuebs Company had total assets of $300,000 and total stockholders' equity of $100,000 at the beginning of the year. During the year assets increased by $50,000 and liabilities increased by $40,000. Stockholders' equity at the end of the year is（ ）
A．$90,000
B．$140,000
C．$110,000
D．$150,000
Answer: B
Explanation: Assets＝Liabilities ＋ Stockholders' Equity, the company's liabilities is $200,000($300,000－$100,000) at the beginning of the year.Assets is $350.000($300,000＋$50,000) and liabilities is $240,000($200,000＋$40,000) at the end of year. Therefore, Stockholders'Equity＝Assets－Liabilities＝$350,000－$140,000＝$110,000.,000＋$45,000＋$180,000＝$325,000
本文由高頓ACCA編輯整理，轉載請註明出處
急速通關計劃 ACCA全球私播課 大學生僱主直通車計劃 周末面授班 寒暑假沖刺班 其他課程
③ 資產負債表的分析
【高頓ACCA小編】年ACCA考試即將開始，我們將第一時間公布考試相關內容，請各位考生密切關注高頓ACCA，預祝大家順利通過ACCA考試。今天為大家帶來的是ACCA知識點：資產負債表
Balance Sheet
★Concept:
List of an entity's assets, liabilities, and owners' equity as of a specific date. Also called the statement of financial position.
★Tips:
1.A company's balance sheet, also called the statement of financial positon, reports 3 items: assets, liabilities, and stockholders' equity.
2.The balance sheet is dated at the moment in time when the accounting period ends.
3.Assets＝Liabilities ＋ Owners' Equity ★Sample:
【single selection】Stuebs Company had total assets of $300,000 and total stockholders' equity of $100,000 at the beginning of the year. During the year assets increased by $50,000 and liabilities increased by $40,000. Stockholders' equity at the end of the year is（ ）
A．$90,000
B．$140,000
C．$110,000
D．$150,000
Answer: B
Explanation: Assets＝Liabilities ＋ Stockholders' Equity, the company's liabilities is $200,000($300,000－$100,000) at the beginning of the year.Assets is $350.000($300,000＋$50,000) and liabilities is $240,000($200,000＋$40,000) at the end of year. Therefore, Stockholders'Equity＝Assets－Liabilities＝$350,000－$140,000＝$110,000.,000＋$45,000＋$180,000＝$325,000
本文由高頓ACCA編輯整理，轉載請註明出處
急速通關計劃 ACCA全球私播課 大學生僱主直通車計劃 周末面授班 寒暑假沖刺班 其他課程