Asset Accounts & Liability Accounts & balance sheet & batch

1. Asset Accounts

Anything owned, whether tangible (a physical item) or intangible (the right to something) is an asset.  Assets are generally separated into two groups:

Current Assets(流动资产) - Cash and other assets that will be used up, or sold, or converted to cash within the normal operation of business.

Plant Assets(固定资产) - Permanent or fixed assets, such as land, buildings, equipment, etc.

Common Asset Accounts:

Current Assets:

• Cash - Includes the cash at the store & in the bank.

• Accounts Receivable(应收账款) - What others owe you.(别人欠你的)

• Notes Receivable(应收票据) - Loans made to others

• Prepaid Insurance(预付保险) - Premiums that are paid in advance(提前支付的保费).

• Office Supplies(办公用品) - Are assets from purchase to use(从购买到使用的资产).

• Inventories(存货) - Ready to be sold and work in progress.

Plant Assets:

• Equipment - Office, production, store equipment.

• Buildings - Your place of business - garage, plant, store.

• Land - Should have it's own account - doesn't depreciate.

 

 

2. Liability Accounts:

Liability: anything that is owed to others is a liability. Liabilities are often referred to as “payables”

Liabilities are generally separated into two groups:

1.) Current Liabilities(流动负债): Debts to others that are due in a short period of time and are paid with current assets(流动资产).

2.) Long-term liabilities: debts that are “fixed” or paid over a long period of time, often for plant assets.

Common Liability Accunts:

Current Liabilities:

• Notes payable(应付票据)--promissory notes to creditors(承兑票据债权人)

• Accounts Payable(应付帐款)—what you owe others on account

• Unearned Revenue(预收收入) - You've been paid, but haven't delivered.

• Salaries Payable(应付工资) - Salaries you owe employees.

• Interest Payable(应付利息) - Interest you owe.

• Taxes Payable(应缴税费) - Taxes you owe.

Long-Term Liabilities:

• Liabilities that are carried over a number of years or at least more than one accounting cycle.  Examples of long-term liabilities are mortgages payable(抵押贷款), bonds payable(应付债券), and long-term notes(长期票据).

 

3. balance sheet(资产负债表): 着重注意下链中的表格

http://www.accountingcoach.com/online-accounting-course/05Xpg04.html

 

4. Batch processing is execution of a series of programs ("jobs") on a computer without manual intervention.

Jobs are set up so they can be run to completion without manual intervention. So, all input data are preselected through scripts, command-line parameters, or job control language.