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2015年ACCA考试《F3财务会计》辅导资料<4>

来源：高顿网校 2015-04-15

　☆Classification of Assets and Liabilities

　　Assets: An asset is something owned or controlled by the business that will result in future economic benefits to the business. ( an inflow of cash or other assets.)

　　Such as:

　　Current assets:are assets owned by the business with the intention of turning them into cash within one year (accounting period).

　　This definition allows inventory or receivables to quality as current assets, even if they may not be realized into cash within 12 months.

　　Non-current asset: is an asset held for and used in operation(rather than for selling to customer), with a view to earning income or making profits from its use, for over more than one year ( accounting period).

　　Liability: is something owed by the business to someone else.

　　Current liability: These include the debts of the business that are repayable within the next 12 months.

　　Non-current liabilities: are liabilities that do not need to be settled for at least one year. (excluding the current portion of the debt)

　　Capital: Capital is a type of liability. It represents the owner’s net investment in the business. Capital appears as a credit balance on the balance sheet.

　　Assets – Liabilities = PROPRIETOR’S CAPITAL

　　Net Assets =( Total )Assets –(Total) Liabilities

　　Capital (at SFP date) = Capital introduced + Profit – Drawings

　　Drawing: Drawings are any amounts taken out of the business by the owner for their own personal use. Drawings will reduce the capital balance reported on the balance sheet.

　　Include:

　　●Money taken out of the business

　　●Goods taken for personal use

　　●Personal expenses paid by the business

　　Income statement

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