财务会计学6东北财经大学罗伯特莉比

财务会计学6（美）莉比（Libby.R.）.（美）莉东北财经大学出版社出版社：东北财经大学出版社第1章财务报表和企业决策Maxidrive公司了解公司参与者企业经营活动会计系统四张基本财务报表:一个概述资产负债表利润表留存收益表现金流量表报表之间的关系附注四张基本财务报表的总结会计信息传递程序的责任公认会计准那么管理责任和审计要求道德、声誉和法律责任结语第2章投资、筹资决策和资产负债表PapaJohiTs国际公司了解企业会计概念概述本章中强调的基本概念什么样的经济业务引起了财务报表金额的变化7企业经济业务的性质账户经济业务如何影响账户?经济业务分析的原那么PapaJohn's公司经济业务的分析公司如何记录账户余额?经济业务影响的方向分析工具经济业务分析说明如何编制和分析资产负债表？资产负债表的分类第3章经营决策和利润表PapaJohn's国际公司了解企业企业经济活动如何影响利润表?经营循环利润表要素如何确认和计量经营活动?权责发生制会计经济业务分析扩展模型经济业务分析规那么P叩aJohn's经济业务的分析如何编制和分析财务报表?利润表分类留存收益表资产负债表分类第4章调整、财务报告和收益质量PapaJohn's公司了解企业收入和费用的调整会计循环调整的目的和类型调整程序编制财务报表利润表股东权益变动表资产负债表结账会计循环终点结账后试算表第5章会计信息的传递和解释Callawav高尔夫公司了解企业会计信息传递程序的参与者规制者（证券交易委员会，美国财务会计准那么委员会，上市公司会计监管委员会，证券交易所）管理层（执行总裁，首席财务官，会计职员）董事会（审计委员会）审计师信息中介者：财务分析师和信息服务商使用者：机构和个人投资者，债权人以及其他传递有用性信息的指导性原那么披露程序新闻公报年度报告季度报告证监会报告一一10-K,10-Q,8-K细观财务报表形式和附注资产负债表分类利润表分类股东权益变动表现金流量表财务报表的附注自愿性披露权益收益率分析:评价公司绩效的框架净资产收益率利润驱动分析利润驱动和企业策略结语第6章销售收入、应收款项及现金的报告和解释DeckersOutdoor公司了解企业销售收入会计处理对顾客的信用卡销售企业销售折扣销售退回和折让净销售收入的报告计量和报告应收款项应收款项的分类坏账的会计处理应收账款和坏账的报告坏账的估计对应收账款的控制现金的报告及平安保护现金及现金等价物的定义现金管理现金的内部控制现金日记账和银行对账单的调节结语第7章商品销售本钱和存货的报告与解释Harlev-Davidson摩托车公司了解企业存货和销售本钱的性质存货包括的工程存货采购本钱存货本钱的流转商品销售本钱的性质存货本钱计算方法个别识别法本钱流转假设存货计算方法对财务报告的影响管理层对存货计算方法的选择本钱与市价孰低估价法存货评估管理存货管理中的效率计量存货和现金流量存货计算方法和财务报表分析存货控制存货的内部控制永续盘存制和实地盘存制期末存货计量错误第8章土地、厂房、设备以及自然资源和无形资产的报告与解释西南航空公司了解企业厂房和设备的购置与维护长期资产的分类取得本钱的计量和报告修理、维护和更新厂房和设备利润表:某一期间收入和费用报告.Netincome:Theremainderafterallexpenseshavebeendeductedfromrevenues.净利润:收入减去费用后的剩余.C2,Therelationshipbetweenincomestatementandbalancesheet资产负债表和损益表的关系Thebalancesheetsshowthefinancialpositionofthecompanyatdiscretepointsintime,andtheincomestatementsexplainthechangesthathavetakenplacebetweenthosepoints.资产负债表显示企业某一断点的财务状况，利润表正是解释在这些断点之间发生了什么.的使用、毁损与处置折旧概念可供选择的折旧计算方法经理如何选择?第9章负债的报告和解释第10章债务的报告和解释第11章所有者权益的报告和解释会计词汇Account账户Accounting会计学Accountpayable应付账款Annualreport年度报告Assets资产Audit审计Auditor审计人员Auditors'opinion审计意见Balancesheet资产负债表Balancesheetequation会计恒等式Capitalstockcertificate股份证明Certifiedpublicaccountant注册会计师Commonstock普通股Compoundentry复合分录Coiporation公司Creditor债权人Debtor债务人Entity主体Financialaccounting贝才务会计Independentopinion独立意见Inventory存货Liabilities负债Limitedliability有限责任Managementaccounting管理会计Notespayable应付票据Openaccount往来账户Owners?equity所有者权益Paid-incapital实收资本Paid-incapitalinexcessofparvalue资本公积Partnership合伙企业Parvalue票面价值Privateaccountants私立会计Privatelyowned私人持有Publicaccountants公共会计Publiclyowned公共持有Shareholders'equity所有者权益Soleproprietorship个人独资企业Statedvalue票面价值Statementoffinancialcondition财务状况表Statementoffinancialposition财务状况表Stockcertificate股份证明Stockholders?equity所有者权益Transaction交易Accounting:Theprocessofidentifying,recording,summarizing,andreportingeconomicinformationtodecisionmakers.会计：识别，记录，汇总，并报告经济信息给决策者的程序。FinancialAccounting:Thefieldofaccountingthatservesexternaldecisionmakers,suchasstockholders,suppliers,banks,andgovernmentagencies.财务会计：服务于外部决策者，例如股东，供应商，银行，以及政府部门的会计领域。ManagementAccounting:Thefieldofaccountingthatservesinternaldecisionmakers,suchastopexecutives,departmentheads,collegedeans,hospitaladministrators,andpeopleatothermanagementlevelswithinanorganization.管理会计:服务于内部决策者的会计领域，例如最高执行者、政府首脑、大学院长、医院管理者以及一个组织内的管理层。Thetwofieldsofaccountingsharemanyofthesameproceduresforanalyzingandrecordingtheeffectofindividualtransactions.（财务会计和管理会计的共通之处）会计的这两个领域，共享着每一单业务（对企业）的影响的分析和记录的大量相同的程序。Annualreport:Acombinationoffinancialstatements,managementdiscussionandanalysis,andgraphsandchartsthatisprovidedannuallytoinvestors.Annualreportsinclude:IAletterfromcorporatemanagementIIAdiscussionandanalysisbymanagementofrecenteconomiceventsIIIFootnotesthatexplainmanyelementsofthefinancialstatementsinmoredetailIVThereportoftheindependentauditorsVAstatementofmanagementsresponsibilityforpreparationofthefinancialstatementsVIOthercorporateinformation年度报告：每年提供给投资者的集财务报告、管理层讨论、财务分析，以及图表的财务报告组合。它们包括：I企业管理层的公开信II企业管理层对于最近经济状况的讨论和分析III会计报表附注IV审计报告V企业对于编制财务报表的管理责任的声明VI其他企业信息TheBalanceSheet资产负债表Balancesheet:Afinancialstatementthatshowsthefinancialstatusofabusinessentityataparticularinstantintime.资产负债表:反映企业某一时点财务状况的财务报表.Balancesheetequation:Assets=Liabilities+Owners'equity会计衡等式资产=负债+所有者权益Assets:Economicresourcesthatareexpectedtohelpgeneratefuturecashinflowsorhelpreducefuturecashoutflows.资产:预期能为企业带来现金流入或减少现金流出的经济资源。Liabilities:Economicobligationsoftheorganizationstooutsiders,orclaimsagainstitsassetsbyoutsiders.负债：企业对外债务以及外部人士对公司财产的主张。Owners'Equity:Theresidualinterestintheorganization?sassetsafterdeductingliabilities.所有者权益：资产减去负债之后的企业剩余权益。BalanceSheetTransactions资产负债表业务Entity:Anorganizationorasectionofanorganizationthatstandsapartfromotherorganizationsandindividualsasaseparateeconomicunit.Transaction:Anyeventthatbothaffectsthefinancialpositionofanentityandcanbereliablyrecordedinmoneyterms.主体：作为一个独立的经济实体，独立与其他组织和个人的一个组织或一个组织内的某个部门。Transaction1,InitialInvestment.OnDecember31,20X1,Ownerdeposited$400,000inabusinessbankaccountentitledXXXCompany.Debit:Cash$400,000Credit:Capital$400,000业务1原始投资20X1年12月31日，所有者存入银行$400,000借:现金$400,000贷:实收资本$400,000Transaction2,LoanfromBank.OnJanuary2,20X2,XXXCompanyborrowsfromabank,signingapromissorynotefor$100,000.The$100,000isaddedtothebusiness?scash.Debit:Cash$100,000Credit:Short-termLoan/NotcsPayable$100,000业务2贷款20X2年1月2日,XXX签发一张$100,000的承兑汇票，从银行借出$100,000借：现金$100,000贷:短期借款/应付票据$100,000Transaction3,AcquireInventoryforCash.OnJanuary2,20X2,XXXCompanyacquiresgoodsfromamanufacturerfor$150,000cash.Debit:MerchandiseInventory$150,000Credit:Cash$150,000业务3现金购买存货1月2日，XXX公司从制造商那里购买商品借:存货$150,000贷:现金$150,000Inventory:Goodsheldbyacompanyforthepurposeofsaletocustomers.存货:公司拥有的用来销售的商品.Account:Asummaryrecordofthechangesinaparticularasset,liability,orowners?equity.Foreachtransaction,theaccountantdetermines(1)whichspecificaccountsareaffected,(2)whethertheaccountbalancesareincreasedordecreased,and(3)theamountofthechangeineachaccountbalance.帐户:特定的汇总资产、负债、所有者权益变动的记录。对于每一笔业务，会计人员要决定(1)哪些特定的帐户受到影响，(2)帐户余额是否增加或减少，⑶每一个帐户余额的变动.Transaction4,PurchaseonCreditJanuary3.XXXCompanybuysgoodsfor$10,000fromamanufacturer.Themanufacturerrequires$4,000byJanuary10andthebalancein30days.Debit:MerchandiseInventory$10,000Credit:AccountsPayable$10,000业务4赊购1月3日,XXX公司从制造商处购买了$10,000的商品，制造商要求1月10付款4,000元,30天内支付尾款。借：存货$10,000贷：应付帐款$10,000Openaccount:Buyingorsellingoncredit,usuallybyjustanauthorizedsignatureofthebuyer.往来帐户:赊购或赊销,经常通过采购方授权签名确实认。AccountPayable:Aliabilitythatresultsfromapurchaseofgoodsorservicesonopenaccount.应付帐款：因采购商品或接受劳务而引起的负债。Transaction5,PurchaseforCashPlusCredit.January4.XXXCompanyacquiresassortedstoreequipmentforatotalof$15,000.Acashdownpaymentof$4,000ismade.Theremainingbalancemustbepaidin60days.Debit:StoreEquipment$15,000Credit:Cash$4,000AccountsPayable$11,000业务5采购，局部现金，局部赊俏1月4日，XXX公司购买一套组合设备，总值$15,000元,当时即付现金4,000元,余款在60天内支付完毕.借:固定资产一店面设备$15,000贷:现金$4,000应付帐款$11,000Compoundentry:Atransactionthataffectsmorethantwoaccounts.复合分录:一笔业务影响多于两个以上帐户的分录.Transaction6,SaleonCredit.January5.XXXCompanysellsastoreshowcasetoabusinessneighborafterOwnerdecideshedislikeit.Itssellingprice,$1,000,happenstobeexactlyequaltoitscost.Theneighboragreestopaywithin30days.Debit:Accountsreceivable$1,000Credit:Storeequipment$1,000业务6赊销1月5日,XXX公司销售一个橱窗给邻居公司，作价$1,000,这个价格刚好等于它的原始价值.邻居同意30天没付款.借：应收帐款$1,000贷：固定资产一店面设备$1,000Transaction7,ReturnofInventorytoSupplier.January6.XXXCompanyreturnssomeinventory(whichhadbeenacquiredonJanuary3for$800)tomanufacturerforfullcredit(an$800reductionoftheamountthatXXXCompanyowesthemanufacturer).Debit:Accountspayable$800Credit:Merchandiseinventory$800业务7,退货1月6日,XXX公司退回局部1月3日赊购的存货，价值800元借：应付帐款$800贷：库存商品$800Transaction8,PaymenttoCreditors.January10.XXXCompanypays$4,000tothemanufacturerdescribedintransaction4.Debit:Accountspayable$4,000Credit:Cash$4,000业务8,偿债1月10日,XXX公司支付制造商在业务4中提及的$4,000元.借：应付帐款$4,000贷：现金$4,000Transaction9,CollectionsfromDebtors.January12.XXXCompanycollects$700ofthe$1,000owedbythebusinessneighborfortransaction6.Debit:Cash$700Credit:Accountsreceivable$700业务9,收款1月12日,XXX公司收回在业务6中描述的邻居公司所欠的$1,000的局部$700借：现金$700贷：应收帐款$700Objective3Analyzebusinesstransactionsandrelatethemtochangesinthebalancesheet.Transactionanalysisistheheartofaccounting.Atransactionisanyeventthatbothaffectsthefinancialpositionofanentityandcanbereliablyrecordedinmoneyterms.Foreachtransaction,anaccountantmustdeterminewhataccountsareaffectedandtheamountinvolved.IntroductiontoIncomeMeasurement收入计量简介Al,Operatingcycle:Thetimespanduringwhichcashisusedtoacquiregoodsandservices,whichinturnaresoldtocustomers,whointurnpayfortheirpurchaseswithcash.Cash(Buy)MerchandiseInventory(Sell)AccountsReceivable(Collect)Cash经营流程：现金的时间跨度一购买商品或劳务-〉销售给客户-〉收款现金一〉购买商品一〉销售商品，产生应收账款一〉收款一〉现金A2,TheAccountingTimePeriod会计期间Fiscalyear:Theyearestablishedforaccountingpurposes.会计年度：为会计而设定的年限。Interimperiods:Thetimespansestablishedforaccountingpurposesthatarelessthanayear.Usersoffinancialstatementscanknowhowwellthebusinessisdoingeachmonth,eachquarter,andeachhalfyear.中期会计期间：为会计目的而设定的少于1年的时间范围。财务报表的使用者能知道一个企业每一月、每一季度、每半年的经营状况如何。Thecalendaryearisthemostpopulartimeperiodformeasuringincomeorprofits.However,about40%oflargecompaniesuseafiscalyear.Establishedpurelyforaccountingpurposes,thefiscalyeardoesnotendonDecember31.Instead,thefiscalyear-enddateisoftenthelowpointinannualbusinessactivity.Forexample,KmartandJCPenneyuseafiscalyearendingonJanuary31.Why?Christmassalesandpost-Christmassalesareover,andinventories,whichareattheirlowestpointoftheyear,canbecountedmoreeasilyandvaluedwithgreateraccuracy.计量收入和利润而使用最多的时间期间是日历年度。但是，大约40%的大公司使用会计年度。会计年度纯粹为会计目的而设，并不完全以12月31日为结束。相反，会计年度的结束日期常常是经营活动惨淡的时点。举个例子来讲，Kmart公司和JCPenney公司的会计年度结束日期是1月31日，为什么呢？因为那时圣诞节的销售已经结束，存货也在一年中的最低点，盘点起来更容易、更精确、更有价值。A3,RevenuesandExpenses收入和费用Revenues(sales):Increasesinowners'equityarisingfromincreasesinassetsreceivedinexchangeforthedeliveryofgoodsorservicestocustomers.收入：因销售货物或提供劳务而导致企业资产增加，最终增加企业的所有者权益。Expenses:Decreasesinowners'equitythatarisebecausegoodsorservicesaredeliveredtocustomers.费用：因销售货物或提供劳务而发生，最终减少企业的所有者权益。Income(profit,earnings):Theexcessofrevenuesoverexpenses.收益(利润，利得)：收入超过费用的局部。Retainedincome(retainedearnings,reinvestedearnings):Additionalowners'equitygeneratedbyincomeorprofits.留存收益：收益和利润产生的所有者权益的增长。MeasuringIncome收入计量AccrualbasisandcashbasisAccrualbasis:Accountingmethodthatrecognizestheimpactoftransactionsonthefinancialstatementsinthetimeperiodswhenrevenuesandexpensesoccur.Cashbasis:Accountingmethodthatrecognizestheimpactoftransactionsonthefinancialstatementsonlywhencashisreceivedordisbursed.权责发生制和收付实现制权责发生制:以收入和费用的发生来确认交易对某段期间财务报表的影响会计方法.收付实现制:以现金的收付来确认交易对某段期间财务报表的影响的会计方法.Recognitionofrevenues收入确实认Recognition:Atestfordeterminingwhetherrevenuesshouldberecordedinthefinancialstatementsofagivenperiod.Toberecognized,revenuesmustbeearnedandrealized.确认:决定收入是否应该计入某一特定的期间的判断.收入必须获得并实现才能被确认.Toberealized,revenuesmustordinarilymeettwocriteria:Theymustbeearned.Revenuesareconsideredearnedwhenacompanydeliversgoodsorservicestoacustomer.Theymustberealized.Revenuesarerealizedwhencashorclaimstocasharereceivedinexchangeforgoodsorservices."Claimstocash“usuallymeancreditorsomeotherpromisetopay.Forapromisetopaytojustifyrevenuerecognition,thecompanymustberelativelycertainthatitwillreceivethecashithasbeenpromised.一般来讲，影响收入确认的主要有两方面因素：1,收入必须已经获得.即货物的所有权已转移给客户，劳务已经提供给客户.2,收入必须已经实现.当企业发出货物或提供劳务时既获得了现金或现金索取权.现金索取权通常意味着债权或支付承诺.某个承诺能否证明收入确实认是正当的，企业必须肯定承诺相关的现金肯定能收到.MatchingandCostrecovery配比及本钱恢复Productcosts:Coststhatarelinkedwithrevenuesandarechargedasexpenseswhentherelatedrevenueisrecognized.产品本钱:与收入相关的随收入确认而确认的费用.Costofgoodssold(costofsales):Theoriginalacquisitioncostoftheinventorythatwassoldtocustomersduringthereportingperiod.销售本钱:会计报告期内销售给客户的存货的原始取得本钱.Matching:Therecordingofexpensesinthesametimeperiodastherelatedrevenuesarerecognized.配比:同一所属期的费用与收入同时确认.Periodcosts:Itemsidentifieddirectlyas