The reason we teach accounting is to help people understand business.
When you understand the elements of accounting, the essence of business becomes clear. It’s much more than cash in, cash out.
We convey that essence in a diagram called The Value Cycle.
This is how business works:
1. The business raises funds from its shareholders
2. It leverages those funds with debt
3. With those funds it acquires assets for revenue generation
4. It then sacrifices some of that asset value, in order to...
5. Generate value
6. The net value generated or consumed is attributed to shareholders as profit or loss.
The Balance Sheet and the Income Statement tell us the story of this cycle, and are expressed in the accounting language.
我们讲授会计的原因是为了帮助人们更好的理解商业。
当你了解会计要素时，业务的本质就变得更加清晰。 不止现金流入和现金流出这么简单。
我们在一个名为“价值循环”的图表中表达了这一本质（注：企业财务整体看板 BaSIS Framework ）
这就是企业的工作原理：
1.业务从股东筹集资金开始
2.然后利用财务杠杆获得更多资金
3.有了这些资金，企业就可以获得资产来创造收入
4.然后消耗一些资产，以便...
5.产生价值
6.产生或消耗的净值归属于股东作为盈利或亏损。
资产负债表和损益表就是告诉我们这个周期和循环的故事，并用会计语言进行表达。
Peter Frampton
Color Accounting 总裁
