一名词解释
1.会计Accounting: Is an information system that indentifies ,records ,and
communicates relevant, reliable ,and comparable information about an organization’s business activities that can be expressed in monetary terms.(会计是一个信息系统,用以确认,记录和披露企业可以用货币计量的经营活动的,可靠的可比的信息)
2.资产assets:Assets are resources with future benefits that are owned or
controlled by a company.(资产是由公司拥有和控制的未来能给企业带来经济利益的资源)
3.权责发生制accrual basis of accounting: Means that revenues, expenses and
other changes in assets, liabilities, and owners’equity are accounted for in the period in which the economic event takes place, not necessarily when the cash inflows and outflows take place.(收入，费用，资产和负债和所有者权益的变动应记录于交易发生的时期而不是相关的现金流入和流出的时期)
4.总账账户control accounts: Grouped according to the elements of financial
statement, the general ledger holds the individual control accounts.
5.负债Liabilities are defined as “ probable future sacrifices of economic benefits
arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events.”（负债是指企业由过去的交易和事项引起的现行义务，即在未来向企业提供资产和服务，该义务的履行将导致企业经济利益的流出）
6.利润表income statement :An income statement is a financial statement showing
the results of operations for a business by matching revenue and related expenses for a particular accounting period .It shows the net income or net loss.（利润表是财务报表的一种，通过将收入和费用配比反映一个企业一定时期的经营成果即净利润或净亏损）
7.费用Expense: Generally speaking, expenses are costs that are charged against ，
revenue and that are related to the entity’s basic business.（一般来说，费用就是企业与主要经营活动收入相配比的那部分成本）
8.资产负债表balance sheet is a financial statement which shows the financial
position of a business entity by summarizing the assets ,liabilities and owners’equality at a specific date.（资产负债表是用来列示公司的资产，负债和所有者权益，反映企业财务状况的报表）
9.永续盘存制perpetual inventory system:Is a system of accounting for
merchandise that provides a continuous record showing the quantity and cost of all goods on hand.（永续盘存制就是对库存商品进行连续性记录以反映特有商品数量和金额的方法）
10.无形资产Intangible assets :Intangible assets form a sub-section of this group
and are further defined as identifiable non-monetary assets without physical substance.（是指企业的过去的活动形成的，由企业控制的，预期会给企业带来经济利益的资源）
二简答题
1.State the steps of establishing internal control over cash(简述建立现金内部控
制的程序)
Separate the function of handling cash from the maintenance of accounting records （将现金收付与记账职务分离）
(1)Prepare an immediate control listing of cash receipts at the time and place that the
money is received（在收到现金的当时当地编制一份现金收入控制清单）(2)Require that all cash receipts be deposited daily in the bank（每日都要将现金收
入存入银行）
(3)Make all payments by check（所有的付款都以支票形式通过银行支付）
(4)Separate the function of approving expenditures from the function of signing
checks（将核准支出职务与签发支票职务分离）
2.What are the quality chatacteristics of accounting information（会计信息质量特征）：Relevance（相关性）,reliability（可靠性）,
understandability（可理解性）,comparability（可比性）
3.Describe the steps(procedures) of accounting cycle（描述会计循环的步骤）
(1)identify transactions or events to be recorded（确认需要记录的交易或事项）
(2)journalize transactions and events（将交易或事项登记到日记账）
(3)posting from journal to ledger（从日记账过入）
(4)prepare unadjusted trial balance（编制调整前余额试算表）
(5)journalize and post adjusting journal entries（将调整分录计入日记账并过入分类
账）
(6)prepare adjusted trial balance（编制调整后余额试算表）
(7)prepare financial statements（编制财务报表）
(8)journalize and post closing entries（将结账分录计入日记账并过账）
(9)prepare post-closing trial balance（编制结账后余额试算表）
4.Briefly state the four assumptions and explain（简述四个会计假设）Separate entity（会计主体假设）,going concern（持续经营假设）
.,time-period（会计分期假设）,monetary unit（货币计量假设）
5.Briefly state the classification investment in securities（简述有价证券的列报）Trading securities（交易性证券），held-to-maturity securities（持有至到期投资）,available-for-sale securities（可供出售的金融资产）,long-term investment in equity securities（长期股权投资）
6.What are the accounting elements（会计要素）
Assets（资产）,liabilities（负债）,owners’ equity（所有者权益）,revenues（收入）,expenses（费用）,income（利润）
三、计算分录题
1.应收账款题
The balance of A/R is $300000, Allowance for Doubtful Debt is $400 at end of 2007.The company use the percent of account received method to estimate the bad debts expense, The percentage is 0.3%, At 2008 The balance of A/R is $500000, Allowance for Doubtful Debt is $1650.Do adjusting entry for 2007 and 2008.（计算及分录）
①The bad debts expense is 300000*0.3%=900
Allowance for Doubtful Debt is 400 应计提的坏账=900-400=500
Dr: Bad Debts Expense 500
Cr: Allowance for Doubtful Accounts 500
②The bad debts expense is 500000*0.3%=1500
Allowance for Doubtful Debt is 1650
1500-1650=-150（冲销）
Dr: Allowance for Doubtful Accounts 150
Cr: Bad Debts Expense 150
2固定资产计提折旧问题
购买固定资产原值155000 分五年计提折旧第五年的残值为5000 用三种方法计提折旧并写出会计分录。
①Straight-line-Method(直线法)一到五年的折旧额=（155000-5000）/5=30000
分录：Dr: Equipment 155000
Cr: Cash 155000
Dr: Depreciation Expense 30000
Cr: Accumulated Depreciation 30000
②Sum-of-the-year’s-digits Method(年数总和法)
第一年：（155000-5000）*（5/15）=50000
第二年：（155000-5000）*（4/15）=40000
第三年：（155000-5000）*（3/15）=30000
第四年：（155000-5000）*（2/15）=20000
第五年：（155000-5000）*（1/15）=10000
分录：Dr: Equipment 155000
Cr: Cash 155000
Dr: Depreciation Expense 50000
Cr: Accumulated Depreciation 50000（以后年度以此类推）
③Double-declining-balance Method(双倍余额递减法)
Year：Computation Depreciation Expense Accumulated Depreciation Book Value
1 62000 62000 62000 93000
2 37200 37200 99200 55800
3 22320 22320 121520 33480
4 13392 13392 134912 20088
5 15088 15088( 扎差) 150000 5000
Dr: Equipment 155000
Cr: Cash 155000
Dr: Depreciation Expense 62000
Cr: Accumulated Depreciation 62000 (以后年度以此类推)
3．投资（held-to-Maturity Securities）
1、溢价处理
<例>On January 1,2006,Hi and Lois company purchased 12% bonds having a maturities values of $300 000 for $322 744.The bonds provided the bond holders with a 10%yield.They are dated January 1,2006 and mature January 1,2011 with Interest receivable pert ember 31 of each year, Hi and Lois company uses the effective-interest method(实际利率法) to allocate unamortized discount or premium. The bonds are classified in the hold-to maturity category.
(1)In structure, prepare the journal entry at the date of the bond purchase
(购入处理)
On January 1, 2006
Dr: Held-to-maturity securities 322 744
Cr: cash 322 744
（3 2006.12.31日
Dr: cash 36 000(=300 000*12%)
Cr: Interest Revenue 32 274(=322 744*10%)
Held-to-maturity securities 3 726(差值)
期末账面价值=322744-3726=319018
2007.12.31日
Dr: cash 36 000(=300 000*12%)
Cr: Interest Revenue 31 902(=319 018*10%)
Held-to-maturity securities 4 098(差值)
期末账面价值=319018-4098=314920
（注：以后各年数据也同样道理计算）
2、折价处理
<例>On January 1,2006,Hi and Lois company purchased 9% bonds
having a maturities values of $300 000 for $288 617.The bonds provided the bond holders with a 10%yield.They are dated January 1,2006 and mature January 1,2011 with Interest receivable pert ember 31 of each year, Hi and Lois company uses the effective-interest method(实际利率法) to allocate unamortized discount or premium. The bonds are classified in the hold-to maturity category.
(1)In structure, prepare the journal entry at the date of the bond purchase (购入处理) On January 1, 2006
Dr: Held-to-maturity securities 288 617
Cr: cash 288 617
（3
2006.12.31日
Dr: cash 27 000(=300 000*9%)
Held-to-maturity securities 1 862(差值)
Cr: Interest Revenue 28 862(=288 617*10%) 期末账面价值=288617+1862=290479
2007.12.31日
Dr: cash 27 000(=300 000*9%)
Held-to-maturity securities 2 048差值)
Cr: Interest Revenue 29 048(=290 479*10%) 期末账面价值=290479+2048=292527
（注：以后各年数据也同样道理计算）
1Accounting会计is an information system.it measures business activities,processes data into reports,and communicates results to people
2Financial accounting财务会计(外部)the branch of accounting that provides information to people outside the firm
Management accounting管理会计(内部)the branch of accounting that generates infoemation for the internal decision makers of a business,such as top executives.
3流动资产包括current assets
Cash and Cash equivalents现金及其等价物 short-term investments短期投资 Inventories存货
Accounts (notes) receivable应收账款(票据) prepaid expenses and other current assets预付账款(其他流动资产)
4The account账户the record of the changes that have occurred in a particular asset liability,or stockholders’ equity during a period. 5Assets资产(cash,accouts receivable,notes receivable,inventory,prepaid expense,land buildings,equipment furniture fixtures)
Liabilites负债(notes payable,accounts payable,accrued liabilities
6Accounting adjustments fall into three basic catrgories会计账项调整三类型
①deferrals(at the end of the period,an adjustment is needed to decrease the Supplies account for the supplies used up)②depreciation(the accounting adjustment records Depreciation Expense,which decreases the book value of the asset over its life)③accruals(the adjustment debits a receivable and credits a revenue)
7Items for reconciliation银行往来账科目①items recorded by the company but not yet recorded by the bank(1Deposits in transit 2outstanding checks)②Items recorded by the bank but not yet recorded by the company.we may
learn of these items form the bank statement(1bank collections 2electronic funds transfers 3service charge and the cost of printed checks 4interest revenue earned on checking account 5nonsufficient funds checks)③errors by the company or the bank
8Treasury stock库存股a corporations own stock that it has issued and later reacquired
9
Percentage ownership by the investor 投资者持有股份Similar to a man relationship关系 GAAP accounting method
核算方法
Up to 20%
20-50%
Greater than50% Dating relationship
Girlfriend/
boyfriend
married Available-for-sale可供出售法
Equity权益法
Consolidation合并法
10Available-for-sale invesments可供出售投资all investments not classified as held-to-maturity or trading securities.可供出售投资的成本Available-for-sale invesments are accounted for at market value because the company expects to sell the stock at its market price.cost is used only as the initial amount for recording the investments.these investments are reported on the balance sheet as current market value. 11股票股利与现金股利不同Receipt of a stock dividend is different from receipt of a cash dvidend.for a stock dividend,the investor records no dividend revenue.instead,the investor makes a memorandum entry in the accounting records to denote the new number of shares of stock held as an investment.because the number of shares of stock held has increased,the investor’s cost per share of the stock decreases.
12equity method权益法the method used to account for investments in which the investor has 20-50% of the investee’s voting stock and can significantly influence the decisions of the investee.
13long-term investment 长期股权投资
Purchase购买
Net incom纯收入Dividends股利
Balance余额
14Held-to-maturity investments持有至到期投资bonds and notes that an investor intends to hold until maturity
15amortized cost method摊销成本法
16hedging套期保值to protect oneself from losing money in one transaction by engaging in a counterbalancing transaction
17comprehensive income全面收益a company change in total stockholder’s equity from all sources other than from the owners of the business.
内容①unrealized gains(losses)on available-for-sale investments②foreign-currency translation adjustments
18 Investing activities投资活动: Activities that increase or decrease the long-term assets available to the business, a section of the statement of cash flows, Investing activities are important but they are less critical that operating activities
Financing activities筹资活动: Activities that obtain from investors and creditors the cash needed to launch and sustain the business, a section of the statement of cash flows, they are the least important of the three categories of cash flows, and that’s why they come last
Operating activities经营活动: Activities that create revenue or expense in the entity’s major line of business, a section of the statement of cash flows, Operating activities affect the income statement, Operating activities are the most important of the three categories because they reflect the heart of the organization, a successful business must generate most of its cash from day-to-day operation
19Accounting foundation principles会计基本原则The entity concept;The reliability principle(可靠性原则the accounting principle that ensures that accounting records and statements are based on the most reliable data available) ;The cost principle;The going-concept;The stable-monetary-unit concept.
20Trial balance试算平衡表a list of all the ledger accounts with their balances.
21Accrual accounting权责发生制accounting that records the impact of a business event as it occurs,regardless of whether the transaction affected cash.Cash-basis accounting收付实现制accounting that records only transactions in which cash is received or paid.区别In accrual accounting,an accountant records the impact of a business transaction as it occurs.when the business perfotms a service,makes a sale,or incurs an expense,the accountant records the transaction even if it receives or pays no cash.In cash-basis revenues,and cash payments are handled as accounting,the accountant records a transaction only when it receives or pays cash
22Internal control内部控制organizational plan and related measures adopted by an entity to safeguard.assets,encourage adherence to companny policies,promote operational efficiency,and ensure accurate and reliable accounting records目的①safeguard assets②encourage adherence to company policies③promote operational efficiency④ensure accurate and reliable accounting records
23 LIFO（后进先出法）FIFO（先进先出法）
①when inventory costs are increaing.LIFO cost of goods sold is highest because it is based on the most recent costs，gross profit is lowest .FIFO cost of goods sold is lowest because it is based on the oldest costs,gross profit is highest .
②when inventory cost are decreasing .FIFO cost of goods sold is highest , LIFO cost of goods sold is lowest
24depreciation折旧is not a process of valuation,does not mean setting aside cash to replace assets as they wear out三种方法
①straight-line②units-of-production③double-declining-balance-an accelerated depreciation method. Comparing depreciation methods对比 the DDB method differs from the other methods in tow ways ①Residual value is ignored initially ;first-years depreciation is computed on the asset’s full cost ②Depreciation expense in the final year is the “Pula” amount needed to reduce the asset’s book value to the residual amount.
预付费用，应计费用的定义及区别：
Prepaid expense预付费用：A category of miscellancous asstes that typically expire or get used up in the near future.Accrued expense应计费用:An expense incrurred but not yet paid in cash.
(区别):a prepaid expense is an expense paid in advance
The prepayment will be used up in the near future.Therefore prepaid expenses are assets,because they provide a future benfit for the owner.The tern accrued expense refers to a liability that arises from an expense that has not yet been paid.
25 Gross profit percentage毛利率=gross profit毛利/net sales revenue 净销售收入= (net sales revenue－cost of goods sold)／net sales revenue =1－(cost of goods sold／net sales revenue)
26Beginning inventory存货+purchases购买=goods available可供出售存货－cost of goods sold销售成本=Ending inventory
27 net sales revenue销售收入净额=sales revenue销售收入－sales discounts 销售折扣－sales returns and allowances销售和津贴
28 interest expense利息费用=the preceding bond carrying amount前期债券净值×the market interest rate市场利率
29prepaid rent预付租金
Dr:prepaid rent Cr:cash
Dr:rent expense租金 Cr:prepaid rent预付租金
Supplies物料
Dr: Supplies物料 Cr:Cash
Dr: Supplies expense物料费 Cr: Supplies
Accrued revenues应计费用
Dr:accounts receivable应收账款
Cr:service revenue服务收入
30writing off uncollectible acounts注销坏账Dr:allowance for uncollectible accounts坏账准备
Cr:accounts receivable 应收账款
31 Record the purchase stock as follows股票购买记录 Dr:Treasury stock 库藏股
Cr:cash
Sale出售 Dr:cash
Cr:treasury stock
paid-in capital from treasury stock transactions实收资本形成库藏股业务
32Three relevant dates for dividends are as follow与股利发放相关的三个日期
①declaration date june19股利宣布日6.19
Dr：retained earnings留存收益
Cr:dividends payable应付股利
②date of record July1登记日7.1
③payment date July10支付日
Dr:dividends payable应付股利
Cr:cash
33 权益法下
①to purchase equity-method investment权益投资
Dr:long-term investment长期投资
Cr:cash
②To record investment revenue记录投资收益
Dr:long-term investment
Cr:equity-method investment revenue权益投资收益
③To receive cash dividend on equity-method investment 收到权益投资的现金股利
Dr:cash
Cr: long-term investment
sold 20% of investment出售20%的投资
Dr:cash
loss on sale of investment出售投资损失
Cr: long-term investment
34Taxble income所得税
Recorded income tax for the year记录当年所得税
Dr:income tax expense所得税费用
Cr:income tax payable应交所得税
deferred tax liability递延所得税负债（is usually long-term）
35①折价债券发行
Dr: Cash
Discount on bonds payable
Cr: Bonds payable
②付息
Dr: Interest expense
Discount on bonds payable
Cr: Cash
③计息
Dr: Interest expense
Discount on bonds payable
Cr: Interest payable
36①溢价债券发行
Dr: Cash
Cr: Bonds payable
Premium on Bonds payable
②付息
Dr: Interest expense
Premium on bonds payable
Cr: Cash
37提折旧
Dr: Depreciation expense
Cr: Accumulated depreciation
38预收服务收入
Dr: Unearned service revenue
Cr: Service revenue
39应计广告费用
Dr: Advertising expense
Cr: Account payable
40应计利息收入
Dr: Interest receivable
Cr: Interest revenue
例题1.Issued 10000shares of＄1 par common stock at＄5 per share
Dr: cash 50000
Cr: common stock 10000
Paid-in capital in excess of par 40000
2.Purchased 900shares of treasury stock at＄7 par share
Dr: treasury stock 6300
Cr: cash 6300
3.Sold 800shares of treasury stock at＄12 par share
Dr: cash 9600
Cr: treasury stock 5600
Paid-in capital from treasury stock transaction 4000
4.What is the net effect on stockholders’ equity?
①common stock increased by 10000
②Paid-in capital in excess of par 40000
③Paid-in capital from treasury stock transaction 4000
Less: treasury stock 700
④Net effect=10000+40000+4000-700=53300
The beginning balance sheet of Charter Investments Bankers,Ltd.included the following:
Long-Term Investments in Affiliates(equity-method investment)…$657000期初长期股权余额
Charter completed the following investment transactions during the year
发生的投资业务:
Feb.16 Purchased 5000 shares of BCM Software common stock as a long-term available-for-sale investment,paying $9.25 per share.(购买股票作为长期股权投资,每股$)
May.14 Received cash dividend of $0.82 per share on the BCM investment(收到现金股利).
Oct.15 Received cash dividend of $29000 from an affiliated company(从子公司收到现金股利).
Dec.31 Received annual reports from affiliated companies(收到子公司的年度报表).Their total net income for the year was $620000.Of this amount，Charter’s proportionis 25%(母公司占子公司25%股权)
The market values of Charter’s investments are BCM(BCM股票市价),$45100;affiliated companies(子公司市价),$947000.
Required:1.Record the transations in the journal of Charter Investments Bankers.
2.Post entries to the Long-Term Investments in Affiliates T-account and determine its balance at December 31(计算母公司对子公司长投的本年余额) ①Feb.16
Dr: Long-Term Investments (5,000*$9.25) 46250
Cr: Cash 46250
May14 Dr: Cash (5,000 $.82) 4100
Cr: Dividend Revenue 4100
Oct.15 Dr: Cash 29,000
Cr:Long-Term Investments in Affiliates 29,000
Dec.31 Dr: Long-Term Investments in Affiliates ($620,000 .25%) 155,000 Cr:quity-Method Investment Revenue 155,000
Dr: Unrealized Loss on Investment 1,150
Cr: Allowance to Adjust Investment to Market ($46,250 – $45,100) 1,150 ②Balance=657000-29000+155000=783000
应计利息 Accrued interest
应收账款accounts receivable
应收股利 Dividend receivable
应收利息 Interest receivable
应收票据 Note receivable
应收账款 Account receivable
其他应收款 Other notes receivable
物资supplies
存货inventory
预付租赁prepaid rent
预付保险prepaid insurance
短期投资short-term investments
土地land
家具furniture
子公司投资investments in subsidiaries
长期股权投资investments in stock
持有至到期投资investments in bonds
开办费organization cost
特许权franchises
专利patents
融资租赁leaseholds
商誉goodwill
其他应收款other receivables
到期应付债券current portion of bonds payable
应付票据 Notes payable
应付工资salary/wages payable
应付工资税payroll taxes payable
应付职工福利费 employee benefits payable
应付债券 Bonds payable
租赁负债lease liability
应付利息 Interest payable
应付账款 Account payable
预收账款 Deposit received
应付股利 Dividends payable
累计折旧 Accumulated depreciation
坏账准备allowance for uncollectible accounts
实收资本 paid-in capital
资本公积 Capital reserve
股本溢价 paid-in capital in excess of par
减值准备 Depreciation reserves
固定资产减值准备 Fixed assets depreciation reserves 固定资产清理 Liquidation of fixed assets
待摊费用deferred and prepaid expenses
应交税金 Tax payable
应交所得税 income tax payable
应交营业税 Business tax payable
应交消费税 Consumption tax payable
应交资源税 Resources tax payable
预提费用 Drawing expense in advance
债券面值 Face value, Par value
债券溢价 Premium on bonds
债券折价 Discount on bonds
存货跌价准备 Inventory falling price reserves
长期投资 Long-term investment
长期股权投资 Long-term investment on stocks
股票投资 Investment on stocks
递延税款 Deferral taxes
盈余公积 Surplus reserves
留存收益retained earnings
股利dividends
本年利润 Current year profits
利润分配 Profit distribution
少数股东权益minority interest
普通股common stock
普通股转增资本 Common Stock dividends change to assets 优先股preferred stuck
股本溢价capital in excess of par
未分配利润 Undistributed profit
利息收入interest revenue
股权投资收入equity-method investment revenue
销售固定资产收入gain on sale of land
主营业务收入 Sales revenue
销售收入sales revenue
销售成本cost of goods sold
主营业务成本 Cost of good sales
营业外支出extraordinary losses
管理费用 General and administrative expenses
佣金支出commission expense
财务费用 Financial expenses
利息费用interest expense
投资收益 Investment income
杂费miscellaneous expense
租赁费用 rent expense
保险费用 insurance expense
物资费用supplies expense
工资费用salary expense
所得税费用 income tax expense
财产税费用property tax expense
工资税支出payroll tax expense
坏账损失 uncollectible account expense
摊销费用 amortization expense
折旧费用 depreciation expense
资产减值损失loss on sale of land
非常收益/损失 extraordinary gains/losses
会计英语的常用术语 1.accounting n.会计；会计学 account n..账，账目a/c；账户 e.g.T-account: T型账户；account payable应付账款receivable 应收账款）；accountant n.会计人员，会计师CPA （certified public accountant）注册会计师 2.Accounting concepts 会计的基本前提 1）accounting entity 会计主体；entity 实体，主体 2）going concern 持续经营 3）accounting period 会计分期 financial year/ fiscal year 会计年度（financial adj.财务的，金融的；fiscal adj.财政的）4）money measurement货币计量 人民币RMB￥美元US$ 英镑￡法国法郎FFr *权责发生制accrual basis. accrual n.本身是应计未付的意思， accrue v.应计未付，应计未收， e.g.accrued liabilities，应计未付负债 3.Quality of accounting information 会计信息质量要求 （1）可靠性reliability （2）相关性relevance （3）可理解性understandability （4）可比性comparability （5）实质重于形式substance over form （6）重要性materiality （7）谨慎性prudence （8）及时性timeliness 4.Elements of accounting会计要素 1）Assets: 资产 –current assets 流动资产 cash and cash equivalents 现金及现金等价物（bank deposit） inventory存货receivable应收账款prepaid expense 预付费用 –non-current assets 固定资产 property （land and building）不动产, plant 厂房, equipment 设备（PPE） e.g.The total assets owned by Wilson company on December 31, 2006 was US$1,500,000. 2）Liabilities: 负债 funds provided by the creditors. creditor债权人，赊销方 –current liabilities 当期负债 non-current liabilities 长期负债 total liabilities account payable应付账款loan贷款advance from customers 预收款 bond债券（由政府发行, government bond /treasury bond政府债券，国库券）debenture债券（由有限公司发行） 3）Owners’equity: 所有者权益（Net assets） funds provided by the investors. Investor 投资者
会计科目英文 会计系统 Accounting system 美国会计协会 American Accounting Association 美国注册会计师协会 American Institute of CPAs 审计 Audit 资产负债表 Balance sheet 簿记 Bookkeeping 现金流量预测 Cash flow prospects 内部审计证书Certificate in Internal Auditing 管理会计证书 Certificate in Management Accounting 注册会计师Certificate Public Accountant 成本会计Cost accounting 外部使用者External users 财务会计Financial accounting 财务会计准则委员会Financial Accounting Standards Board 财务预测Financial forecast 公认会计原则Generally accepted accounting principles 通用目的信息 General-purpose information 政府会计办公室Government Accounting Office 损益表 Income statement 内部审计师协会Institute of Internal Auditors 管理会计师协会Institute of Management Accountants 整合性Integrity 内部审计Internal auditing 内部控制结构Internal control structure 国内收入署Internal Revenue Service 内部使用者 Internal users 管理会计Management accounting 投资回报Return of investment 投资报酬Return on investment 证券交易委员会 Securities and Exchange Commission 现金流量表Statement of cash flow 财务状况表Statement of financial position 税务会计 Tax accounting 会计等式Accounting equation 勾稽关系 Articulation 资产 Assets 企业个体Business entity 股本Capital stock 公司Corporation 成本原则Cost principle 债权人Creditor 通货紧缩 Deflation 批露Disclosure 费用Expenses 财务报表Financial statement 筹资活动Financial activities 持续经营假设Going-concern assumption 通货膨涨 Inflation 投资活动Investing activities 负债Liabilities 负现金流量Negative cash flow 经营活动Operating activities 所有者权益Owner’s equity 合伙企业Partnership 正现金流量Positive cash flow 留存利润Retained earning 收入Revenue 独资企业Sole proprietorship 清偿能力Solvency 稳定货币假设Stable-dollar assumption 股东Stockholders
教案编号： 03 教学时间： 2010年 9月第 4周 教学班级： 09 级会计班 授课类型：讲授 教学目的及要求： Upon the completion of this lesson, the students will be able to: 1.Have general knowledge of types of accounting, 2.Get the knowledge of financial accounting and managerial accounting,respectively. 教学重点： 1.Classification in the discipline of accounting 2. Essential concept of financial accounting 3.Essential concept of management accounting 教学难点： Accountancy bodies work for financial accounting
Chapter 1 step into the world of accounting 1.4 Types of accounting Classification-financial accounting and managerial accounting 1.4.1 Financial Accounting Production of financial statements-external users International Accounting Standards(IASs)国际会计准则Generally Accepted Accoungting Principles(GAAPs)公认会计准则 1.4.2 Management accounting Management accounting works for internal users 内部管理会计工作举例： Strategy formulating 战略规划 Decision making 内部决策 Optimized resources usage优化资源利用率 1.5The Accounting Profession and Careers 1.5.1Classification of Accounting Profession Public Accountant -Auditing -Tax services -Consulting services
AAA 美国会计学会 Abacus 《算盘》杂志 abacus 算盘 Abandonment "废弃,报废;委付" abandonment value 废弃价值abatement ①减免②冲销 ability to service debt 偿债能力abnormal cost 异常成本 abnormal spoilage 异常损耗 above par 超过票面价值 above the line 线上项目 absolute amount "绝对数,绝对金额" absolute endorsement 绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值 absorb "摊配,转并" absorption account "摊配账户,转并账户" absorption costing 摊配成本计算法abstract 摘要表 abuse 滥用职权 abuse of tax shelter 滥用避税项目ACCA 特许公认会计师公会 accelerated cost recovery system 加速成本收回制度 accelerated depreciation method "加速折旧法,快速折旧法" acceleration clause "加速偿付条款,提前偿付条款" acceptance ①承兑②已承兑票据③验收acceptance bill 承兑票据acceptance register 承兑票据登记簿 acceptance sampling 验收抽样 access time 存取时间accommodation 融通 accommodation bill 融通票据accommodation endorsement 融通背书account "①账户,会计科目②账簿,报表③账目,账项④记账" accountability "经营责任,会计责任" accountability unit 责任单位Accountancy 《会计》杂志accountancy 会计 accountant "会计员,会计师" accountant general "会计主任,总会计" accounting in charge 主管会计师"accountant,s legal liability " 会计师的法律责任 "accountant,s report " 会计师报告"accountant,s responsibility " 会计师职责 account form "账户式,账式" accounting ①会计②会计学 accounting assumption "会计假定,会计假设" accounting basis "会计基准,会计基本方法" accounting changes 会计变更accounting concept 会计概念accounting control 会计控制accounting convention "会计常规,会计惯例" accounting corporation 会计公司accounting cycle 会计循环accounting data 会计数据accounting doctrine 会计信条accounting document 会计凭证accounting elements 会计要素accounting entity "会计主体,会计个体" accounting entry 会计分录accounting equation 会计等式accounting event 会计事项accounting exposure "会计暴露,会计暴露风险" accounting firm 会计事务所Accounting Hall of Fame 会计名人堂 accounting harmonization 会计协调化 accounting identity 会计恒等式accounting income 会计收益accounting information 会计信息accounting information system 会计信息系统 accounting internationalization
?accounting 会计、会计学 ?account 账户 ?account for / as 核算 ?certified public accountant / CPA 注册会计师?chief financial officer 财务总监?budgeting 预算 ?auditing 审计 ?agency 机构 ?fair value 公允价值 ?historical cost 历史成本?replacement cost 重置成本?reimbursement 偿还、补偿?executive 行政部门、行政人员?measure 计量 ?tax returns 纳税申报表 ?tax exempt 免税 ?director 懂事长 ?board of director 董事会 ?ethics of accounting 会计职业道德?integrity 诚信 ?competence 能力 ?business transaction 经济交易?account payee 转账支票?accounting data 会计数据、信息?accounting equation 会计等式?account title 会计科目 ?assets 资产 ?liabilities 负债 ?owners’ equity 所有者权益 ?revenue 收入 ?income 收益
?gains 利得 ?abnormal loss 非常损失 ?bookkeeping 账簿、簿记 ?double-entry system 复式记账法 ?tax bearer 纳税人 ?custom duties 关税 ?consumption tax 消费税 ?service fees earned 服务性收入 ?value added tax / VAT 增值税?enterprise income tax 企业所得税?individual income tax 个人所得税?withdrawal / withdrew 提款、撤资?balance 余额 ?mortgage 抵押 ?incur 产生、招致 ?apportion 分配、分摊 ?accounting cycle会计循环、会计周期?entry分录、记录 ?trial balance试算平衡?worksheet 工作草表、工作底稿?post reference / post .ref过账依据、过账参考?debit 借、借方 ?credit 贷、贷方、信用 ?summary/ explanation 摘要?insurance 保险 ?premium policy 保险单 ?current assets 流动资产 ?long-term assets 长期资产 ?property 财产、物资 ?cash / currency 货币资金、现金
1Accounting会计is an information system.it measures data into reports,and communicates results to people 2Financial accounting财务会计(外部)the branch of accounting that provides information to people outside the firm Management accounting管理会计(内部)the branch of decision makers of a business,such as top executives. 3流动资产包括current assets Cash and Cash equivalents现金及其等价物short-term investments短期投资Inventories存货 Accounts (notes) receivable应收账款(票据)prepaid expenses and other current assets预付账款(其他流动资产) 4The account账户the record of the changes that have occurred in a particular asset liability,or stockholders’ equity during a period. 5Assets资产(cash,accouts receivable,notes expense,land buildings,equipment furniture fixtures) Liabilites负债(notes payable,accounts payable,accrued liabilities
A部 AAA 美国会计学会 Abacus 《算盘》杂志 abacus 算盘 Abandonment 废弃,报废;委付 abandonment value 废弃价值 abatement ①减免②冲销 ability to service debt 偿债能力 abnormal cost 异常成本 abnormal spoilage 异常损耗 above par 超过票面价值 above the line 线上项目 absolute amount 绝对数,绝对金额 absolute endorsement 绝对背书 absolute insolvency 绝对无力偿付 absolute priority 绝对优先求偿权 absolute value 绝对值 absorb 摊配,转并 absorption account 摊配账户,转并账户 absorption costing 摊配成本计算法 abstract 摘要表 abuse 滥用职权 abuse of tax shelter 滥用避税项目 ACCA 特许公认会计师公会 accelerated cost recovery system 加速成本收回制度accelerated depreciation method 加速折旧法,快速折旧法acceleration clause 加速偿付条款,提前偿付条款acceptance ①承兑②已承兑票据③验收 acceptance bill 承兑票据 acceptance register 承兑票据登记簿 acceptance sampling 验收抽样 access time 存取时间 accommodation 融通 accommodation bill 融通票据 accommodation endorsement 融通背书 account ①账户,会计科目②账簿,报表③账目,账项④记账accountability 经营责任,会计责任 accountability unit 责任单位 Accountancy 《会计》杂志 accountancy 会计 accountant 会计员,会计师 accountant general 会计主任,总会计
一、企业财务会计报表封面 FINANCIAL REPORT COVER 报表所属期间之期末时间点 Period Ended 所属月份 Reporting Period 报出日期 Submit Date 记账本位币币种 Local Reporting Currency 审核人 Verifier 填表人 Preparer 二、资产负债表 Balance Sheet 资产 Assets 流动资产 Current Assets 货币资金 Bank and Cash 短期投资 Current Investment 一年内到期委托贷款 Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备 Less: Impairment for current investment 短期投资净额 Net bal of current investment 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Account receivable 减：应收账款坏账准备 Less: Bad debt provision for Account receivable 应收账款净额 Net bal of Account receivable 其他应收款 Other receivable 减：其他应收款坏账准备 Less: Bad debt provision for Other receivable 其他应收款净额 Net bal of Other receivable 预付账款 Prepayment 应收补贴款 Subsidy receivable 存货 Inventory 减：存货跌价准备 Less: Provision for Inventory 存货净额 Net bal of Inventory 已完工尚未结算款 Amount due from customer for contract work 待摊费用 Deferred Expense 一年内到期的长期债权投资 Long-term debt investment due within one year 一年内到期的应收融资租赁款 Finance lease receivables due within
财会英语：On the way to the bank Zhang: Are you going to deposit the cash in the bank? Liu: Yes, our internal control over cash requires that all cash receipts be deposited daily in the bank. 张：你又要去送存现金了吗？ 刘：是的，我们的现金内部控制制度要求我们每天都将现金收入存入银行。 财会英语：Problem is solved Zhang: Hello, Ms Liu. This is Li .I found that we had left out a payout during checking the voucher. Liu: I thought as much! Then it is understandable that the bank statement is right. Ok, problem is solved. Please add the account! 李：刘小姐您好，我是小李啊。我查了原始凭证，发现是我们漏记了一笔支出。 张：果然不出我所料！难怪银行这里没问题。那好吧，请你把这笔账补上吧。 财会英语：What's happened Zhang: Look here, Ms Liu, I cannot find a 30000－Yuan payout in the Journal, which is noted in the bank statement. Liu: It is impossible! Let me have a look! It's true. I will come to the bank tomorrow, and you check the voucher, ok! 张：刘小姐，您看，银行寄来的对账单中有一笔30000元人民币的支出和我们日记账对不上啊！ 刘：怎么可能？让我看一看，还真是啊，明天我到银行去核对一下，你查查原始凭证好吗？ 财会英语：The bank agreed Liu: Sir, after hard negotiation, the bank agreed to loan us a 500000－Yuan short －term credit at last. Cheng: That is great! I am just worrying about the working capital. Thank you for your hard working these days! 刘：经理，经过艰苦的谈判，我们终于同银行谈妥了一笔50万元的短期贷款。