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Introduction 教材为中英文对照，侧重专业词汇和阅读 增加会计口语部分 考查课，17周 4周实训 30%（平时）+70%（期末试卷，开卷） 出勤率10%，缺席一次1分，无上限 作业10%，少一次1分 课堂回答问题10% Chapter1WordsandExpressionsAccounting会计Accountants会计师、会计人员Accountingpremises/assumption会计前提/假设Accountingprinciples会计原则Accountingelements会计要素Assets资产Liabilities负债Owner’sequity所有者权益Revenue收入Profit利润Expenses费用Entity经营单位、实体单位13.Accountsreceivable应收帐款14.Realizedprofits实现的利润15.Financialaccounting财务会计16.Financialposition财务状况17.Operatingresults经营结果18.Cashflow现金流量19.Doubleentry复式记帐20.Accountingentity会计主体21.Going-concern持续经营22.Accountingperiod会计期间23.Accrualsystem权责发生24.Cashbasisaccounting收付实现制、现金制NewLesson1.TheprimarypurposeofaccountingAccountingisintendedtoprovideinvestors,creditors,governmentandtheotherinterestrelationsexteriortotheenterprisewithneededeconomicinformation,controlandsupervisethecompleteprocedureofenterprises’economicactivities,takepartintheoperatingandlong-termdecisionofenterprises,servetoenhancetheinternaloperatingmanagementofenterprises.Questions Whatisaccounting? Whatdoesfinancialaccountingmean? Whatisthetargetoffinancialaccounting? Whatisthemaintaskoffinancialaccounting? WhatisthefullformofGAAP?2.TheconceptofaccountingAccounting,asoneoftheimportantpartsofmoderneconomicmanagement,iscreatedalongwiththedevelopmentofsocialproductionandtherequestofeconomicmanagementanddevelopedwithprogressofproductionandscientifictechnology.Accountingisameasureusedbyanentity(profitornon-profit)toaccumulate,dispose,communicateandconveyeconomicinformation.Thegatheredandsettleddatashouldcommunicateefficientlywithrelevantgroupsoutsidebytheusingstandardaccountingstatements(inthesenseoftypes,formsandcontents).Accountingprovidesvariousfinancialinformationforeconomicactivities.ManagersshouldmastersomenecessaryinformationinordertoSignintheinvinciblepositioninthevehemenceofmarketcompetition.Suchascurrentcashreserve,moneycustomersowe,costofthegoodssold,theincreaseanddecreaseofsales,accountsreceivable,realizedprofitsandsoon.3.ThecharacteristicsoffinancialaccountingFinancialaccountingmainlyservesthegroupandindividualoutsidetheenterprisewhoareofeconomicinterestwiththeenterprise.Thetargetoffinancialaccountingistoofferfinancialinformationforserviceobjecttomakeeconomicdecisionsandcontroleconomicactivities.Themaintaskoffinancialaccountingistorecognize,calculate,recordandreportaccountingitems.Financialaccountingshouldstrictlyabidebytheaccountingstandardsandsystemforenterprisesinordertosecurethecommoninterestoftheuserandprovidethemwithgeneralfinancialinformation.4.AccountingassumptionAccountingentityassumption.Going-concernassumption.AccountingperiodassumptionCurrency-measurementassumption.Enterprisesshouldcarryoutaccountingrecognition,calculationandreportingbasedonaccrualsystem.5.QualityrequirementforaccountinginformationReliability--reliableRelevance--relevantPellucidity--pellucidComparability--comparableEssence,notformImportance--importantPrudence--prudentTimeliness--timely6.AccountingelementsAssetsLiabilitiesEquityRevenueExpenseprofitPlus,minus,time,dividedby,equal Currentobligation7.Accountingequation Assets=Liabilities+Owner’sEquity Revenue–Expense=Profit Assets=Liabilities+Owner’sEquity+(Revenue–Expense) Or:Assets=Liabilities+Equity+ProfitChapter2TheAccountingCyclePhrasesandterms (1)accountingcycle会计循环 (2)financialstatements财务报表 (3)sourcedocuments原始凭证 (4)generalledger总分类帐 (5)subsidiaryledger明细分类帐 (6)temporaryaccounts暂时性帐户(permanent永久的) (7)chronological按照年月顺序的 (8)P.R.-postingreference过帐记号 (9)Journalizing做分录 (10)Close结帐(11)accrualbasisaccounting权责发生制会计(12)transfervoucher转帐凭证(13)disbursementvoucher付款凭证(14)receivingvoucher收款凭证(15)trialbalance试算平衡表(16)adjustingprocedures调整程序(17)incomestatement利润表(18)balancesheet资产负债表(19)cashflowsstatement.现金流量表(20)journals日记帐 Analyze–analysis Preparefinancialstatements编制Chapter2TheAccountingCycleThestepsinaccountingcycleAnalyzetransactionsfromsourcedocuments.Recordinjournal.Posttogeneral(andsubsidiary)ledgeraccounts.Adjustthegeneralledgeraccounts.Preparefinancialstatements.Closetemporaryaccounts.1.Analyzingtransactionsfromsourcedocuments.(informationinthejournal)ThedateAnexplanation（discription)oftransaction.Thenamesoftheaccountsdebitedandcredited.Theamountdebitedorcreditedtoeachaccount. A/C:Account GEN:General SUB:Subsidiary LED:Ledger MON:Month Dr.:Debitor Cr.:CreditorJournalsReceivingVoucherDisbursementVoucherTransferVoucherCashJournalCashinBankJournal2.PostingtoLedger(stepsasfollows)Recordtheamountanddate.Thedateandtheamountofthedebitsandcreditsareenteredintheappropriateaccounts.Recordthepostingreferenceintheaccount.Thenumberofthejournalpageisenteredintheaccount.Recordthepostinginthejournal.EntertheaccountingafterpostingupintotheP.R..columnofthejournalGeneralLedgerSubsidiaryLedgerQuestionsWhatareledgers?Whataretherulesofpreparingledgers?Pleasedecribegeneralledgerandsubsidiaryledger.3.trialbalanceSteps:Listaccounttitlesinnumericalorder.Recordbalanceofeachaccount,enteringdebitbalancesintheleftcolumnandcreditbalancesintherightcolumn.Addthecolumnsandrecordthetotals.Comparethetotals.3.TrialBalancePossibleerrorsintheaccountingrecords:Failingtoenteratransaction.Recordingatransactionmorethanonce.Recordingoneormoreamountsinthewrongaccounts.Makingacompensatingerrorthatexactlyoffsetstheeffectofanothererror.4.Adjustingprocedures(features)Theyaretheentriesrelatedtoadjustmentofaccountingperiod.Althoughtheexactdaytorecordsuchentriesisattheendofaccountingperiod,itisoftencompletedatthebeginningofnextaccountingperiodinaccountingpractice.Theyseparateamountsofpermanentaccountsfromtemporaryaccounts.Theyconnectproperlytheaccountingperiodwhentransactionsoccurwiththeperiodwhentheeffectisresulted.Theyneedtoberecordedinthejournalandpostedtoledgeraccounts.5.Adjustingprocedures:Apportioning(摊配)recordedcoststoperiodsbenefited.Apportioningrecordedrevenuetoperiodsinwhichitisearned.Accruing(记提)unrecordedexpense.Accruingunrecordedrevenue.6.ClosingproceduresEachtemporaryaccounthasnobalanceattheendofaccountingperiodaftertheclosing.Retainedearningswillincreasealongwiththerealizationofnetincome,ordecreasewiththeoccurrenceofnetlosses.Exceptforretainedearnings,otherpermanentaccountsrelatedtobalancesheetwillnotbeaffectedbytheclosing.Chapter3FinancialAccountingReport 流动资产： Currentassets 货币资金 Currencyfund 交易性金融资产 Transactionfinancialassets 应收票据 Notesreceivable 应收账款 Accountsreceivable 预付账款 Advancepayment 应收股利 Dividendsreceivable 应收利息 Interestreceivable 其他应收款 Otherreceivables 存货 Inventory 消耗性资产 Wastingassets 待摊费用 Expensestobeapportioned 一年内到期的非流动资产 Non-currentassetsdueinoneyear 其他流动资产 Othercurrentassets 非流动资产 Non-currentassets 可供出售金融资产 FinancialassetsavailableforsaleChapter3FinancialAccountingReport 持有至到期投资 Investmentheldtomaturity 投资性房地产 Investingrealestate 长期股权投资 Long-termequityinvestment 长期应收款 Long-termreceivables 固定资产 Fixedassets 在建工程 Constructioninprogress 工程物资 Engineeringmaterials 固定资产清理 Liquidationoffixedassets 生产性生物资产 Manufacturingbiproduction 油气资产 Oilandgasassets 无形资产 Intangibleassets 开发支出 Expenditureonresearch 商誉 Goodwill 长期待摊费用 Long-termexpensestobeapportioned 递延所得税资产 DeferredincometaxassetsChapter3FinancialAccountingReport 银行存款 Bankdeposit/cashinbank 坏账准备 Allowanceforbaddebts 其他应收款 Otherreceivables 物资采购 Purchaseofmaterials 原材料 Rawmaterial 包装物 wrappage 低值易耗品 Lowvalueandeasilywornoutarticles 生产成本 Productioncost 制造费用 Manufacturingexpense 库存商品 Merchandiseinventory 分期收款发出商品 Goodssentoncollectionininstallments 长期股权投资 Long-termequityinvestment 短期借款 Short-termloan 应付票据 Notespayable 应付账款 Accountspayable 应付职工薪酬 Payrollpayable 应付股利 Dividendspayable 其他应付款 OtherpayablesChapter3FinancialAccountingReport 预提费用 Accruedexpense 应交税金 Taxedpayable 长期借款 Long-termloan 一年内到期的长期负债 long-termliabilitiesdueinoneyear 股本 Capitalstock 盈余公积 Surplusreserve 利润分配（未分配利润） Profitdistribution(retainedearnings) 营业收入 OperatingIncome 营业成本 OperatingCost 营业税费 OperatingTax 销售费用 SellingExpense 管理费用 ManagementExpense 财务费用 FinancialExpense 资产减值损失 LossonAssetsDecrement 公允价值变动净收益 Profitandlossonthechangesinfairvalue 投资净收益 Netinvestmentprofit 营业利润 OperatingProfit 营业外收入 non-operatingincome 营业外支出 non-operatingoutlay 非流动资产处置净损失 Lossonnon-currentassetsdisposingChapter3FinancialAccountingReport Thefinancialaccountingreportisthefinalresultofenterprises’accountingcalculation. Thefinancialaccountingreportisthewrittendocumentsforreflectingthefinancialpositiononaspecificdateandoperatingresultsandcashflowofaspecificperiodprovidedbytheenterprisesforexternalpeople.FinancialAccountingReportOverviewoffinancialaccountingreportTheaimsofpreparingfinancialaccountingreportsProvidetheuserswithusefulfinancialinformationfordecision-making.Promoterationalallocationofsocialresourcesandservefortheinterestofthepublic.FinancialaccountingreportTheconstitutesoffinancialaccountingreportAccountingstatements–principalandcoreBalancesheet,incomestatement,statementofcashflowandrelevantattachedlistsAnnotationofaccountingstatementSpecificationoffinancialpositionFinancialaccountingreportTheclassificationoffinancialaccountingreportClassificationaccordingtothereflectedeconomiccontentsStaticstatementsanddynamicstatements2.Theclassificationaccordingtotime-spanMonthstatements,quarterstatements,semi-annualstatementsandannualstatementsTheclassificationaccordingtovarioussubjectsofpreparation.Specified,combinedandaggregatedstatements4.TheclassificationaccordingtoservingtargetsInternalandexternalstatementsFinancialaccountingreportTherequirementsonpreparationoffinancialaccountingreportsReliableRelevantandComparableFullandCompleteTimelyEasytounderstandInformationreportedonthefinancialstatementsQuestions(Equationandstatement)Howwelldidthecompanyperformduringtheperiod?Whydidthecompany’sretainedearningschangeduringtheperiod?Whatisthecompany’sfinancialpositionattheendoftheperiod?Howmuchcashdidthecompanygenerateandspendduringtheperiod?QuestionAnswerFinancialStatement1.2.3.4.AIR&SEATRAVEL,INC.BalanceSheetApril30,2010AssetsLiabilitiesCash$33,300Accountspayable$100Accountsreceivable2,000Officesupplies500Stockholders’EquityLand18,000Commonstock50,000Retainedearnings3,700Totalstockholders’equity53,700             Totalliabilitiesand             Totalassets$53,800stockholders’equity$53,800BalanceSheet Whatisbalancesheet? Whatisthefunctionofbalancesheet? OnesentencetoshowyourideaBALANCESHEET Thebalancesheet(statementoffinancialposition)reportsthecompany’sassets,liabilities,andowners’equityBalanceSheetThefunctionofbalancesheetGivethepanoramaofanenterprise’sassets,liabilitiesandowner’sequity.Helpusersfullyacquaintwiththefinancialposition,analyzethedebtpayingabilityoftheenterpriseandofferreferenceforfutureeconomicdecisionBalanceSheetThecontentsofbalancesheetListhead,listbody,listtailThestructureofbalancesheetAccountstyleReportstyleBalanceSheetMaterialsourceofbalancesheetIngeneralthe“beginningamount”andendingamount”ofeachiteminbalancesheetneedstobefilledwith.Fillindirectlyaccordingtothebalanceingeneralledgeritems.Calculateandfillinaccordingtothebalanceofseveralgeneralledgeritems.Calculateandfillinaccordingtothebalanceofrelevantdetailaccounts.Analyze,calculateandfillinaccordingtothebalancebetweengeneralledgeranddetailaccount.Fillinaccordingtonetamountaftertheoffsettingbetweenrelevantassetaccountanditsallowanceaccount.BalanceSheet 754 246 3,586 8,765 46,240 84,067 95,724 883,967 967,204 769,476 8,690,847 5,058,371 37,580,784 86,492,205BALANCESHEETWhatisit?Whatitemsareincludedinassets,liabilitiesandowner’sequity?Whatisthetotalassets?Whatisthetotalamountofliabilitiesandowner’sequity?Arethetotalassetsequaltothetotalliabilitiesandowner’sequity? 我公司总资产为53000美元 我公司资产可从现金,应收账款,办公用品及土地四方面进行考虑. Couldbeconsideredfrom4aspects… Couldbeconsideredfromsuchaspectsas…ASSETS Currentassetsare Thoseassetswhichthecompanyexpectstoconverttocash,sell,orconsumeduringthenext12monthsorwithinthebusiness'snormaloperatingcycleiflongerthanayear Currentassetsinclude Cash Accountsreceivable Merchandiseinventory PrepaidexpensesASSETS Long-termassetsare Thoseassetswhichthecompanyexpectstoholdlongerthenthenext12monthsorthebusiness’snormaloperatingcycleiflongerthanoneyear Long-termassetsinclude Property EquipmentASSETS Intangibleassetsare Thosewithnophysicalform Trademarks Patents Otherassetsare ThosewithsmallvalueswhichdonotfallwithinanyotherstandardassetcategoryLIABILITIES Currentliabilitiesare Debtspayablewithinoneyearorwithinthebusiness’snormaloperatingcycleiflongerthanayear Currentliabilitiesinclude Notespayable Accountspayable Accruedexpensespayable IncometaxespayableAIR&SEATRAVEL,INC.IncomeStatementMonthEndedApril30,2009Revenue:Servicerevenue$8,500Expenses:Salaryexpense$1,200Rentexpense1,100Utilities400Totalexpenses2,700NetIncome$5,800LIABILITIES Long-termliabilitiesare Debtsnotpayablewithinoneyearorwithinthebusiness’snormaloperatingcycleiflongerthanayear Long-termliabilitiesinclude Notespayable BondspayableOWNERS’EQUITY Owners’equity Representstheshareholders’ownershipoftheassetsofthebusiness Owners’equityofacorporationconsistsof Commonstock RetainedearningsIncomeStatements Whatisincomestatements? Whatisthefunctionofincomestatements?Incomestatement Theincomestatement(statementofearnings)reportsthecompany’srevenues,expenses,andnetincomeornetlossfortheperiodIncomestatementThefunctionofincomestatementProfitandlossstatement—oneofthemajoraccountingstatementsReflecttheoperatingresultsofanenterpriseinaspecificaccountingperiod.Reflectcomprehensivelyanenterprise’soperatingperformanceandtheprimaryevidenceforanenterprisetodistributeprofitsIncomestatementTheformatofincomestatementSingle-step:addalltherevenuetogetherandthenaddalltheexpensesintheperiod,andarriveattheprofitandlossofthisperiodthroughonecalculation.Multi-step:makeiteasyforanenterprisetoanalyzeitsproductionandoperationanddoesfavortothecomparisonamongvariousenterprises.IncomestatementThepreparingmethodsofincomestatementTheitemof‘operatingincome’reflectsthetotalincomerecognizedbytheprimaryoperationandotheroperationofanenterprise.Theitemof‘operatingcost’reflectstotalactualcostincurredinprimaryoperationandotheroperationoftheenterprise.Theitemof‘operatingtax’reflectstheconsumptiontax,businesstax,urbanmaintenanceandconstructiontax,resourcetax,landvalueincrementtax,andeducationalsurtax,etc.theitemof‘sellingexpense’reflectstheoperatingexpensesINCOMESTATEMENT 今天我要向大家介绍一下Air&SeaTravelInc.的利润表。时间为2009年4月30日。 该公司的收入为服务收入，金额为8500美元。费用分为员工薪酬，租金和设备三个方面，金额分别是1200，1100，400美元。总费用为2700美元。 通过计算，我们得知该公司本期的净利润为5800美元。 我公司本月获得服务收入8500美元 我公司本月从员工薪水,租金及设备三方面分别产生费用1200,1100,400美元.INCOMESTATEMENT Revenuesare Increasesinretainedearningsfromdeliveringgoodsorservicestocustomersorclients Expensesare DecreasesinretainedearningsthatresultfromoperationsINCOMESTATEMENT Expensesinclude Costofgoodssold(costofsales) Thecostofthegoodsthatacompanysoldtoitscustomers Operatingexpenses ThecostsofoperatingthebusinessINCOMESTATEMENT Operatingexpenses Advertising Thecosttopromotethecompany’sproducts Depreciation Theexpenseofusingcompany-ownedbuildings,equipment,andfurniture Otheroperatingexpenses Thecostsofsalaries,utilities,rent,andsupplies Interestexpense ThecostofborrowedmoneyChapter4CurrentAssetsAssetsareFutureeconomicbenefitsobtainedorcontrolledbyanentityasaresultofpasttransactionsorevents.CurrentassetsNon-currentassets(long-termassets)Chapter4CurrentAssets Whatarecurrentassets? Whatisthemostliquidofassets? Whatarethemeasurementofcash? Whatisthecashcontrolsystem?Chapter4CurrentASSETSCurrentassetsareThoseassetswhichthecompanyexpectstoconverttocash,sell,orconsumeduringthenext12monthsorwithinthebusiness'snormaloperatingcycleiflongerthanayearChapter4CurrentAssetsCashOtherassetsthatarereasonablyexpectedtoberealizedincashOrtobesoldorconsumedwithinoneyearorwithinthenormaloperatingcycleofthebusiness,whicheverislonger.Chapter4CurrentAssetsCash-mostliquidofallassetsMeasurementofcash-coins,currency,unrestrictedbankdeposit,negotiablechecksandbankdraftAmountsmustbeimmediatelyavailabletopaycurrentdebtsandmaynotbeboundbyandcontractualorlegalrestrictionsChapter4CurrentAssetsCashAnadequatesystemofinternalcontrolovercashwouldincludethefollowingfeatures:cashishandledseparatelyfromtherecordingofcashtransactions;Theworkandresponsibilitiesofcashhandlingandrecordingaredividedinsuchawaythaterrorsarereadilydisclosedandthepossibilityofirregularitiesisreduced;Allcashreceiptsaredepositedintactinthebankeachday;Allmajordisbursementsaremadebychecks,andanimprest(fundamount)fundisusedforpettycashdisbursements.Chapter4CurrentAssets Somereasonsforthedifferencesbetweentheendingbalanceonthebankstatementandthecompany’scashinbankaccount. (1)Outstandingchecks; (2)Depositsnotyetcreditedbythebank; (3)Chargesmadebythebankbutnotyetreflectedonthedepositor’sbooks; (4)Creditsmadebythebankbutnotyetreflectedonthedepositor’sbooks; (5)Accountingerrorsmadeeitherbythedepositororbythebank.Homework Whatareassets? Whatarecurrentassets? Definecash. 我公司本月获得服务收入8500美元 我公司本月从员工薪水,租金及设备三方面分别产生费用1200,1100,400美元. 我公司总资产为53000美元 我公司资产可从现金,应收账款,办公用品及土地四方面进行考虑.TranslationExercise会计报表的附注是财务会计 报告 软件系统测试报告下载sgs报告如何下载关于路面塌陷情况报告535n,sgs报告怎么下载竣工报告下载 的一部分.财务报表反映了公司的财务状况,经营结果,和现金流量.公司本月向员工支付50万元薪酬.TranslationExercise会计报表的附注是财务会计报告的一部分.Theannotationofaccountingstatementsisapartoffinancialaccountingreport.财务报表反映了公司的财务状况,经营结果,和现金流量.Financialstatementsreflectthefinancialposition,operatingresultsandcashflowofanenterprise.公司本月向员工支付50万元薪酬.Theenterprisepaidthesalaryof500,000yuantothestaffinthismonth.Chapter4CurrentAssetsMarketablesecurityWhatisanothernameofmarketablesecurity?Whatisthemarketablesecurityconsistof?Whenaremarketablesecuritiessold?Chapter4CurrentAssetsMarketablesecurityWhatisanothernameofmarketablesecurity?short-terminvestmentsWhatisthemarketablesecurityconsistof?marketabledebtsecurities(governmentandcorporatebonds)marketableequitysecurities(preferredandcommonstock)Chapter4CurrentAssetsMarketablesecurityrecordedatcostwhenacquiredInclude thepurchaseprice andincidentalacquisitioncostssuchasbrokeragecommissionsandtaxes.Chapter4CurrentAssetsMarketablesecurityWhenaremarketablesecuritiessold?Whenthecompanyneedscashorwhengoodinvestmentmanagementindicatesachangeinthesecuritiesheld.Exercise Groupthefollowingthingsintocorrectcategory. Currentassets,long-terminvestment,fixedassets,intangibleassets,currentliabilities,long-termliabilities,owner’sequity,revenue,expensesExerciseRawmaterialsinstock,100tons,$250000MaterialsowingtoTheEastCorporation,amountingto$10000CapitalhandedinbyInvestorA,$150000Accruedexpenseofthismonth,$800Bankloan$500000,toberepaidintwoyearsProductionpatentofaproduct,$60000Twoworkshops,$300000Salaryowingtothestaff$12000Anenterpriseinvests$500000toaworkshop,investingperiodis10yearsSurplusreserve$240000ExerciseRawmaterialsinstock,100tons,$250000CurrentassetsMaterialsowingtoTheEastCorporation,amountingto$10000CurrentliabilitiesCapitalhandedinbyInvestorA,$150000Owner’sequityAccruedexpenseofthismonth,$800CurrentliabilitiesBankloan$500000,toberepaidintwoyearsLong-termliabilities Exercise Productionpatentofaproduct,$60000 Intangibleassets Twoworkshops,$300000 Fixedassets Salaryowingtothestaff$12000 Currentliabilities Anenterpriseinvests$500000toaworkshop,investingperiodis10years Long-terminvestment Surplusreserve$240000 Owner’sequityTranslationExercises公司的资本流入会增加所有者权益，资本流出会减少所有者权益。决策者是会计信息使用者之一。现金制下,收入是在收到现金时确认,费用在支付现金时确认。根据服务对象不同,会计报表可以分为内部报表和外部报表。应收账款应归入流动资产。公司的资本流入会增加所有者权益，资本流出会减少所有者权益。Enterprises’capitalinflowcanincreasetheowner’sequity,andcapitaloutflowwilldecreasetheowner’sequity.决策者是会计信息使用者之一。TheDecisionmakerisoneoftheusersofaccountinginflormation.现金制下,收入是在收到现金时确认,费用在支付现金时确认。Underthecashbasisaccounting,revenueisrecognizedwhencashisreceivedandexpensesarerecognizedwhencashispaid.根据服务对象不同,会计报表可以分为内部报表和外部报表。Accordingtodifferentservingtargets,accountingstatementscanbeclassifiedasinternalandexternalstatements.应收账