(史上最全共系列中英文对照)XXXX年版-财务管理-经管

1、.：.；,会计学原理Principles of Accounting 2,财务会计Financial Accounting 财务会计2 3, 财务管理Financial Management 4, 本钱会计Cost Accounting 5,管理睬计Managerial Accounting 6,国际会计International Accounting 7,税务会计Tax Accounting 8,高级财务会计Advanced Financial Accounting 9,计算时机计Accounting Information System 10,审计学Auditing 11,财务分析Fina

2、ncial Analysis 论文: 内部控制构造中的自评监控及完善内控的对策Self-monitoring and Measures to Improve Internal ControlGeneral: Accounting can be divided into several fields including HYPERLINK /wiki/Financial_accounting o Financial accounting financial accounting, HYPERLINK /wiki/Management_accounting o Management account

3、ing management accounting, HYPERLINK /wiki/Auditing o Auditing auditing, and HYPERLINK /wiki/Tax_accounting o Tax accounting tax accounting. HYPERLINK /wiki/Accounting l cite_note-WC_1981-6 6 HYPERLINK /wiki/Accounting l cite_note-ARA-7 7Financial accounting focuses on the reporting of an organizati

4、ons financial information, including the preparation of HYPERLINK /wiki/Financial_statement o Financial statement financial statements, to external users of the information, such as HYPERLINK /wiki/Investor o Investor investors, HYPERLINK /wiki/Regulatory_agency o Regulatory agency regulatorsand HYP

5、ERLINK /wiki/Supply_chain o Supply chain suppliers; HYPERLINK /wiki/Accounting l cite_note-HDF_2006-8 8and management accounting focuses on the measurement, analysis and reporting of information for internal use by management. HYPERLINK /wiki/Accounting l cite_note-NP_2021-1 1 HYPERLINK /wiki/Accoun

6、ting l cite_note-HDF_2006-8 8The recording of financial transactions, so that summaries of the financials may be presented in financial reports, is known as HYPERLINK /wiki/Bookkeeping o Bookkeeping bookkeeping, of which HYPERLINK /wiki/Double-entry_bookkeeping o Double-entry bookkeeping double-entr

7、y bookkeepingis the most common system. HYPERLINK /wiki/Accounting l Financial_accounting 3.1Financial accounting HYPERLINK /wiki/Accounting l Management_accounting 3.2Management accounting HYPERLINK /wiki/Accounting l Auditing 3.3Auditing HYPERLINK /wiki/Accounting l Accounting_information_systems

8、3.4Accounting information systems HYPERLINK /wiki/Accounting l Tax_accounting 3.5Tax accountingPrinciples of Accounting会计学原理This course made us to know the basic priciples and knowledge about accouting:Six accounting elements会计六要素资产、负债、一切者权益、收入、费用、利润：assets, liabilities, equities, revenue, expenses

9、and profitA ledger account or T account looks like this.13 accounting priciples 会计原那么一、 客观性原那么(Objective Principle)二、 HYPERLINK baidu/s?wd=%E5%AE%9E%E8%B4%A8%E9%87%8D%E4%BA%8E%E5%BD%A2%E5%BC%8F%E5%8E%9F%E5%88%99&hl_tag=textlink&tn=SE_hldp00_v6v6zkg6 t zhidao.baidu/_blank 本质重于方式原那么(substance over for

10、m)三、 相关性原那么(relevance)四、 一向性原那么(Consistent Principle)五、 可比性原那么(Comparability Principle)六、 及时性原那么(timeliness)七、 明晰性原那么八、 HYPERLINK baidu/s?wd=%E6%9D%83%E8%B4%A3%E5%8F%91%E7%94%9F%E5%88%B6%E5%8E%9F%E5%88%99&hl_tag=textlink&tn=SE_hldp00_v6v6zkg6 t zhidao.baidu/_blank 权责发生制原那么(Accrual Basis)九、 HYPERLINK

11、 baidu/s?wd=%E9%85%8D%E6%AF%94%E5%8E%9F%E5%88%99&hl_tag=textlink&tn=SE_hldp00_v6v6zkg6 t zhidao.baidu/_blank 配比原那么(Matching Principle)十、 HYPERLINK baidu/s?wd=%E5%AE%9E%E9%99%85%E6%88%90%E6%9C%AC&hl_tag=textlink&tn=SE_hldp00_v6v6zkg6 t zhidao.baidu/_blank 实践本钱原那么principle of historical cost十一、 划分 HYP

12、ERLINK baidu/s?wd=%E6%94%B6%E7%9B%8A%E6%80%A7%E6%94%AF%E5%87%BA&hl_tag=textlink&tn=SE_hldp00_v6v6zkg6 t zhidao.baidu/_blank 收益性支出与 HYPERLINK baidu/s?wd=%E8%B5%84%E6%9C%AC%E6%80%A7%E6%94%AF%E5%87%BA&hl_tag=textlink&tn=SE_hldp00_v6v6zkg6 t zhidao.baidu/_blank 资本性支出原那么(distinguishment between capital e

13、xpenditure and revenue expenditure)十二、 HYPERLINK baidu/s?wd=%E8%B0%A8%E6%85%8E%E6%80%A7%E5%8E%9F%E5%88%99&hl_tag=textlink&tn=SE_hldp00_v6v6zkg6 t zhidao.baidu/_blank 谨慎性原那么(Conservatism Principle)十三、 重要性原那么(Materiality Principle)A double-entry bookkeeping system复式记帐法The name derives from the fact th

14、at financial information used to be recorded using pen and ink in paper books hence bookkeeping and that each transaction was entered twice, with one side of the transaction being called a debit and the other a credit.Basic principles: Double entry bookkeeping is based on the same idea as the accoun

15、ting equation. Every accounting transaction has two equal but opposite effects Equality of assets and liabilities is preserved in a system of double entry bookkeeping every accounting event must be entered in ledger accounts both as a debit and as an equal but opposite credit.Accounting Equation会计恒等

16、式Assets = liabilities + equity财务会计Financial AccountingFinancial accounting(orfinancial accountancy) is the field of HYPERLINK /wiki/Accounting o Accounting accountingconcerned with the summary, analysis and reporting of financial transactions pertaining to a business. HYPERLINK /wiki/Financial_accou

17、nting l cite_note-1 1This involves the preparation of HYPERLINK /wiki/Financial_statements o Financial statements financial statementsavailable for publicconsumption. HYPERLINK /wiki/Shareholder o Shareholder Stockholders, HYPERLINK /wiki/Vendor_(supply_chain) o Vendor (supply chain) suppliers, HYPE

18、RLINK /wiki/Bank o Bank banks, employees, HYPERLINK /wiki/Government_agencies o Government agencies government agencies, business owners, and other stakeholders are examples of people interested in receiving such information for decision making purposes.Financial accountancy is governed by both loca

19、l and international accounting standards.While financial accounting is used to prepare accounting information for people outside the organisation or not involved in the day-to-day running of the company, HYPERLINK /wiki/Management_accounting o Management accounting management accountingprovides acco

20、unting information to help managers make decisions to manage the business.TWO Underlying AssumptionGoing concernThe entity will continue in operation for the foreseeable future. There is no intention to put the entity into liquidation.AccrualsRevenue and costs must be recognised as they are earned o

21、r incurred, not as money is received or paid.TWO fundamental characteristicsRelevanceinfo is relevant when it influences decisions of users,affected by nature and materialityFaithful representationfinancial information must faithfully represent the underlying economic phenomenaBalance Sheet资产负债表In f

22、inancial accounting, a balance sheet is a summary of the financial balances of a company. Assets, liabilities and ownership equity are listed as of a specific date, such as the end of its financial year. A balance sheet is often described as a snapshot of a companys financial condition. The balance

23、sheet is a statement which applies to a single point in time of a business calendar year.Income statement利润表Anincome statement(US English) orprofit and loss account(UK English) HYPERLINK /w/index.php?title=Income_statement&redirect=no l cite_note-CUP-1 1(also referred to as aprofit and loss statemen

24、t(P&L),revenue statement,statement of financial performance,earnings statement,operating statement, orstatement of operations) HYPERLINK /w/index.php?title=Income_statement&redirect=no l cite_note-helfert-a-2 2is one of the HYPERLINK /wiki/Financial_statement o Financial statement financial statemen

25、tsof a company and shows the companys HYPERLINK /wiki/Revenue o Revenue revenuesand HYPERLINK /wiki/Expense o Expense expenses during a particular period. HYPERLINK /w/index.php?title=Income_statement&redirect=no l cite_note-CUP-1 1It indicates how the revenues (money received from the sale of produ

26、cts and services before expenses are taken out, also known as the “top line) are transformed into the HYPERLINK /wiki/Net_income o Net income net income(the result after all revenues and expenses have been accounted for, also known as “net profit or the “bottom line). It displays the revenues recogn

27、ized for a specific period, and the HYPERLINK /wiki/Cost o Cost costand HYPERLINK /wiki/Expense o Expense expensescharged against these revenues, including HYPERLINK /wiki/Write-off o Write-off write-offs(e.g., HYPERLINK /wiki/Depreciation o Depreciation depreciationand HYPERLINK /wiki/Amortization

28、o Amortization amortizationof various HYPERLINK /wiki/Asset o Asset assets) and HYPERLINK /wiki/Tax o Tax taxes. HYPERLINK /w/index.php?title=Income_statement&redirect=no l cite_note-helfert-a-2 2The purpose of the income statement is to show HYPERLINK /wiki/Management o Management managersand HYPER

29、LINK /wiki/Investor o Investor investorswhether the company made or lost money during the period being reported.Cash Flow Statement现金流量表In HYPERLINK /wiki/Financial_accounting o Financial accounting financial accounting, acash flow statement, also known asstatement of cash flows, HYPERLINK /wiki/Cas

30、h_flow_statement l cite_note-helfert-a-1 1is a HYPERLINK /wiki/Financial_statements o Financial statements financial statementthat shows how changes in HYPERLINK /wiki/Balance_sheet o Balance sheet balance sheetaccounts and income affect HYPERLINK /wiki/Cash_and_cash_equivalents o Cash and cash equi

31、valents cash and cash equivalents, and breaks the analysis down to operating, investing and financing activities. Essentially, the cash flow statement is concerned with the flow of cash in and out of the business. The statement captures both the current operating results and the accompanying changes

32、 in the HYPERLINK /wiki/Balance_sheet o Balance sheet balance sheet. HYPERLINK /wiki/Cash_flow_statement l cite_note-helfert-a-1 1As an analytical tool, the statement of cash flows is useful in determining the short-term viability of a company, particularly its ability to pay bills. International Ac

33、counting Standard 7 (IAS 7), is the HYPERLINK /wiki/International_Accounting_Standard o International Accounting Standard International Accounting Standardthat deals with cash flow statements.People and groups interested in cash flow statements include:Accounting personnel, who need to know whether

34、the organization will be able to cover payroll and other immediate expensesPotential HYPERLINK /wiki/Lender o Lender lendersor HYPERLINK /wiki/Creditor o Creditor creditors, who want a clear picture of a companys ability to repayPotential HYPERLINK /wiki/Investor o Investor investors, who need to ju

35、dge whether the company is financially soundPotential employees or contractors, who need to know whether the company will be able to afford compensation HYPERLINK /wiki/Shareholder o Shareholder Shareholdersof the business. HYPERLINK /wiki/Cash_flow_statement l Cash_flow_activities Cash flow activit

36、ies HYPERLINK /wiki/Cash_flow_statement l Operating_activities 3.1Operating activities HYPERLINK /wiki/Cash_flow_statement l Investing_activities 3.2Investing activities HYPERLINK /wiki/Cash_flow_statement l Financing_activities 3.3Financing activities HYPERLINK /wiki/Cash_flow_statement l Preparati

37、on_methods Preparation methods HYPERLINK /wiki/Cash_flow_statement l Direct_method 5.1Direct methodDirect method HYPERLINK /w/index.php?title=Cash_flow_statement&action=edit§ion=9 o Edit section: Direct method editThe direct method for creating a cash flow statement reports major classes of gros

38、s cash receipts and payments. Under IAS 7, dividends received may be reported under operating activities or under investing activities. If taxes paid are directly linked to operating activities, they are reported under operating activities; if the taxes are directly linked to investing activities or

39、 financing activities, they are reported under investing or financing activities. Generally Accepted Accounting Principles (GAAP) vary from International Financial Reporting Standards in that under GAAP rules, dividends received from a companys investing activities is reported as an operating activi

40、ty, not an investing activity. HYPERLINK /wiki/Cash_flow_statement l cite_note-13 13 HYPERLINK /wiki/Cash_flow_statement l Indirect_method 5.2Indirect methodIndirect method HYPERLINK /w/index.php?title=Cash_flow_statement&action=edit§ion=10 o Edit section: Indirect method editThe indirect method

41、 uses net-income as a starting point, makes adjustments for all transactions for non-cash items, then adjusts from all cash-based transactions. An increase in an asset account is subtracted from net income, and an increase in a liability account is added back to net income. This method converts accr

42、ual-basis net income (or loss) into cash flow by using a series of additions and deductions.Important accounting items introductions(Initial measurement and subsequent cost): inventory, non current assets1. Inventory figure affects both the statement of financial position and the statement of profit

43、 or loss. Inventory can include raw materials, work in progress, finished goods, goods purchased for resale. Inventories should be measured at the lower of cost and net realisable value the comparison between the two should ideally be made separately for each item.Counting inventories: In order to m

44、ake the entry for the closing inventory,we need to know what is held at the year-end. We find this out notfrom the accounting records, but by going into the warehouse and actually counting the boxes on the shelves. Net realisable value: is the estimated selling price in the ordinary course of busine

45、ss less theestimated costs of completion and the estimated costs necessary to make the sale.2. Tangible non-current assets: Non-current assets are held by the entity for a number ofyears use. Capital expenditure results in the acquisition of non-current assets, or an increase in their earning capaci

46、ty, Revenue expenditure is incurred for the purpose of trade or to maintain the existing earning capacity of the non-current assets. Initial measurement at cost Components of cost purchase price (incl. import duties, excl. trade discount, recoverable sales tax) initial estimate of dismantling and re

47、storation costs directly attributable costs, eg site preparation, delivery and handling costs, installation and assembly costs, costs of testing whether working properly, prof. Fees, Subsequent expenditure. added to carrying amount if improves condition beyond previous performance Repairs and mainte

48、nance costs areexpensedDepreciation accruals concept: is a process of spreading the original cost of a non-current asset over the accounting periods in which its benefit will be felt. Two methods: Straight line,Reducing balance.Change in expected life-If after a period of an assets life it is realis

49、ed that the original useful life has been changed, then the depreciation charge needs to be adjusted.The revised charge from that date becomes: CV at revised date/Remaining useful lifeDisposal-On disposal of an asset a profit or loss will arise depending on whether disposal proceeds are greater or l

50、ess than the carrying value of the asset. If proceeds CV = profit, If proceeds 0 target profitWe also learn the Methods of project appraisal, that is considers how major investment projectsare assessed.(also in Financial management)、International Acoounting 国际会计The main task of International Account

51、ing is to compare the Chinese accounting standard with International accounting standard (IAS).For example 1) As for the valuation of inventory, there is a method called Last in First out in Chinese accounting standard, while in the international accounting standard, this method is not included.2) R

52、esearch and development costs: IFRS-Expense all research costs; Capitalise development costs if certain criteria are met, PRC: Expense all research and development costs (except that patent registration and legal costs are capitalised). (新准那么已趋同)3) Amortisation of intangible assets: IFRS-Amortise ov

53、er the estimated useful life, which is presumed to be 20 years or less. PRC-Amortise over the shorter of the estimated useful life and the contractual or legal life or, if no contractual or legal life, amortise over the estimated useful life, but not more than 10 years. (新准那么已趋同). 假设运用寿命不确定，老准那么不超越年

54、，新准那么和国际趋同，不摊销。Revaluation of intangible assets, PRC-Prohibited.4) Profit or loss on disposal of fixed assets:IFRS-Included in operating profit or loss. PRC-Presented as a non-operating gain or loss.5) Disclosure of related party information in financial statements of wholly owned subsidiaries: IFRS

55、-Exempted.PRC-Required.6) PRC: Provision loss can not be reversed, but IFRS can, only not inluding goodwill.国际会计机构：GAAP: Generally Accepted Accounting Principles Importance: GAAP are the rules that specify acceptable accounting practices. SEC: Securities and Exchange Commission Importance: The SEC i

56、s charged by Congress to set reporting rules for organizations that sell ownership shares to the public. The SEC delegates part of this responsibility to the FASB. FASB: Financial Accounting Standards Board Importance: FASB is an independent group of full-time members who are esponsible for setting

57、accounting rules. IASB: International Accounting Standards Board. Importance: Its purpose is to issue standards that identify preferred practices in the desire of harmonizing accounting practices across different countries. The vast majority of countries and financial exchanges support its activitie

58、s and objectives. HYPERLINK /wiki/Generally_Accepted_Accounting_Principles o Generally Accepted Accounting Principles Generally Accepted Accounting Principles(GAAP) is the standard framework of guidelines for financial accounting used in any given jurisdiction. It includes the standards, conventions

59、 and rules that accountants follow in recording and summarising and in the preparation of financial statements. On the other hand, HYPERLINK /wiki/International_Financial_Reporting_Standards o International Financial Reporting Standards International Financial Reporting Standards(IFRS) is a set of i

60、nternational accounting standards stating how particular types of transactions and other events should be reported in financial statements. IFRS are issued by the HYPERLINK /wiki/International_Accounting_Standards_Board o International Accounting Standards Board International Accounting Standards Bo