《会计英语整理》课件

double-entrybookkeepingaccountingcycle/processfinancialstatementaccountingequationassetliabilityowners’equityrevenueexpensedividendretainedearningnetincome(loss)entry复式簿记会计循环财务报表会计恒等式资产负债所有者权益收入费用股利留存收益净利润/净损失分录RecordingPhase

RelevantGlossary整理课件double-entrybookkeeping复式簿记R1business/sourcedocumentdebitcreditjournalspecial(general)journalcomputerizedaccountingsystemchartofaccountledgergeneral(subsidiary)ledgerposttrialbalancebalancesheetincomestatementaccountingperiod业务凭证/原始凭证借（方）贷（方）日记账特种(普通)日记账电算化会计系统账户表分类账总(明细)分类账过账试算平衡表资产负债表收益/利润表会计期，会计年度RelevantGlossary(2)整理课件business/sourcedocument业务凭证/原2RecordingPhaseStep1AnalyzingbusinessdocumentsStep3PostingtoledgeraccountsStep2JournalizingtransactionsSpecialjournalGeneraljournalGeneralledger(Controlaccount)Subsidiaryledger整理课件RecordingPhaseStep1Step3Ste3financialpositionadjustingentriesprepaidexpensedepreciationexpenseaccumulateddepreciationunearnedrevenueaccruedexpensenominal(temporary)accountreal(permanent)accountcloseproprietorshippartnershippost-closingtrialbalance财务状况调整分录预付费用折旧费用累计折旧预收收入应计费用虚账户（临时账户）实账户（永久账户）结账所有权，独资合伙结账后试算表1-2ReportingPhase

RelevantGlossary整理课件financialposition财务状况1-2Repo4AlistoftheaccounttitlesintheledgerwiththeirrespectivedebitandcreditbalancesWhyweneedatrialbalance?Toserveasageneralchecktodetermineifthedebitsandcreditsinthegeneralledgerareequal.Toshowallgeneralledgeraccountbalancesononeconciserecord.TrialbalanceKnowledgePoints整理课件Alistoftheaccounttitlesi5Possibleerrorsevenatrialbalancedoesbalance:Failingtorecordorenteraparticulartransaction.Enteringatransactionmorethanonce.Enteringoneormoreamountsinthewrongaccounts.Makingacompensatingerrorthatexactlyoffsetstheeffectofanothererror.Trialbalance(continued)整理课件Possibleerrorsevenatrialb6Fourtypesofadjustingentries:Apportioningrecordedcosts(prepaidexpense,depreciationexpense);Apportioningrecordedrevenue(unearnedrevenue);Accruingunrecordedexpense(accruedexpense);Accruingunrecordedrevenue(accruedrevenue).AccrualBasisV.S.CashBasisaccounting

权责发生制收付实现制AdjustingProceduresRevenueisrecognizedwhenearnedratherthanwhencashiscollectedandexpensesarerecognizedwhengoodsandservicesareusedratherthanwhentheyarepaidfor.Revenueisrecognizedwhenmoneyisreceivedandexpensesarerecognizedwhenmoneyispaid.整理课件Fourtypesofadjustingentrie7NormalaccountsandrealaccountsClosingProceduresIncomestatementaccountsBalancesheetaccountsrevenueexpensedividendsassetsliabilitiescapitalretainedearnings整理课件Normalaccountsandrealaccou8Basicprinciples:

historicalcost历史成本原则revenuerealization收入实现原则matching配比原则consistency一致性原则fulldisclosure充分披露原则objectivity客观性原则GAAPmustbefollowedbypubliclyownedcorporations:auditingGAAParechangedandrefined.整理课件Basicprinciples:整理课件9Business(source)documentOfferingdetailedinformationAssigningresponsibilityVerifyingtheaccountingrecords整理课件Business(source)documentOffe10financialreportaccountingcalculationoperatingresultcashflowstatementnotestothefinancialstatementcreditorsgovernmentdepartmentfinanceandsecurityinstitutionmanagementAccountingStandardsforBusinessEnterprise财务报告会计核算经营成果现金流量表会计报表附注债权人政府职能部门金融和证券机构（企业）管理层企业会计准则2-1Introduction

RelevantGlossary整理课件11financialreport财务报告2-1Introdshot-termliquiditylong-termsolvencycapitalstructureprofitabilityworkingcapitalcontingencyaccountformreportform“T”account2-1Introduction

RelevantGlossary短期偿债能力长期偿债能力资本结构盈利能力营运资本，营运资金或有事项账户式报告式T形账整理课件12shot-termliquidity2-1Introduaccountingtreatmentcurrentperiodpriorperiodunusualitemshistoricalcostmarketvaluemeasurementcurrencyinflationpurchasingpower2-1Introduction

RelevantGlossary会计处理当期前期非常项目历史成本市场价值（市价）计量货币通货膨胀购买力整理课件13accountingtreatment2-1Introdshort-terminvestmentnotes/accountsreceivableprovisionforbaddebtsnetvaluefixedassetconstructioninprogressdeferredtaxondebit/creditshort-termloans(payable)notes/accountspayable短期投资应收票据/账款坏账准备净值固定资产在建工程递延税款借项/贷项短期借款应付票据/账款2-2TheBalanceSheetandNotes

totheFinancialStatements

RelevantGlossary整理课件14short-terminvestment短期投资2-2Tadvancesfromcustomersaccruedpayroll/welfaredividends/profitspayabletaxespayableotherdutiableestimableliabilitiesprovisionforexpensespaid-incapitalcapitalreservesurplusreserveundistributedprofitRelevantGlossary(2)预收账款应付工资/福利费应付股利/利润应交税金其他应交款预计负债预提费用实收资本资本公积盈余公积未分配利润整理课件15advancesfromcustomersRelevanTohelpexplain,evaluateandpredictshort-termliquiditycapitalstructureandlong-termsolvencytheoperatingperformanceTheFunctionsoftheBalanceSheetKnowledgePoints整理课件16Tohelpexplain,evaluateandallowingtheuserstotellataglancethattotalassetsarebeingfinancedbytwosources——bythecreditorsandbytheowners.Assets=Liabilities+Owners’equityFormoftheBalanceSheetAccountFormReportFormallowingtheusersseeclearlythatowners’equity,thedifferencebetweenassetsandliabilities,istheresidualclaimtotheequityofabusiness.Assets-Liabilities=Owners’equity整理课件17allowingtheuserstotellatLimitationoftheBalanceSheetCannotreflectthecurrentvalueofabusinessElementsreportedathistoricalcostthemeasurementcurrencyisinstableAllcompaniesdonotclassifyandreportalllikeitemssimilarly:incomparablebetweendifferentcompaniesSomerelevantinformationisomitted整理课件18LimitationoftheBalanceSheeprofitdistributionrealizationconceptrevenuerecognitionIASB:InternationalAccountingStandardBoardFASB:FinancialAccountingStandardBoardconceptualframeworkmatchingconcept利润分配实现原则收入确认国际会计准则理事会（美国）财务会计准则委员会概念框架配比原则2-3TheIncomeStatement

RelevantGlossary整理课件19profitdistribution利润分配2-3Thedirectmatchingdepreciationandamortizationexpenditureoperatingrevenue/costoperatingtaxesandsurchargessellingexpenseadministrativeexpensefinancialexpensenon-operatingincome/expenseincometaxsingle-stepformmultiple-stepformRelevantGlossary(2)直接配比折旧与摊销支出，花费营业收入/成本营业税金及附加销售费用管理费用财务费用营业外收入/支出所得税单步式多步式整理课件20directmatchingRelevantGlossaTohelpexplain,evaluateandpredicttheoperatingresultsandprofitability;Tohelpexplain,evaluateandpredictsolvency;Tohelpthemanagementmakeoperatingdecisions;Tohelpevaluatethemanagement’sperformance.TheFunctionsoftheIncomeStatementKnowledgePoints整理课件21Tohelpexplain,evaluateandSimpleandconvenienttoprepare,butFailstodisclosesomeimportantinformation,andisinconvenienttocompareandanalyze.FormoftheIncomeStatementSingle-stepFormMulti-stepFormProvidesmorecomprehensiveinformationabouttheformationofprofit,andisconvenienttocompareandanalyze;butMayleadstomisunderstandingsourcesofincomeorlossandisdifficulttoholdunifiedviewsonitemsclassification.整理课件22SimpleandconvenienttoprepaCashreceiptsandcashdisbursements/paymentsCashequivalentliquidityOperating/investing/financingactivityWorkingcapitaldepositFinancialinstrumentEquityfinancingDebtfinancingDirectmethodIndirectmethodnoncurrent现金收支现金等价物流动性，变现能力经营/投资/筹资活动营运资本，营运资金存款，押金，保证金金融工具权益融资债务融资直接法间接法非流动的2-4TheStatementofCashFlowsRelevantGlossary整理课件23CashreceiptsandcashdisbursSometimesnetincomedoesn’ttellusaccuratelytheeconomicperformanceofacompanyforaperiod.TheCFstatementcanprovideadditionalinformationabout3categoriesofactivities.Pro-formaCFstatementcanhelpusanalyzewhethertheplansareconsistentandworkable.WhyweneedtheStatementofCF?KnowledgePoints整理课件24Sometimesnetincomedoesn’ttTheStructureofCFstatementCFfromoperatingactivitiesCashinflow:providinggoodsandservicesCashoutflow:purchasinginventory;payingwages,taxes,utilities,rent,etc.CFfrominvestingactivitiesCashinflow:sellinglong-termassets,financialinstrumentsnotintendedfortradingpurposes;collectingloans整理课件25TheStructureofCFstatementCCashoutflow:purchasinglong-termassets,financialinstrumentsnotintendedfortradingpurposes;makingloansCFfromfinancingactivitiesCashinflow:obtainingcashfromowners(issuingshares)andcreditors(borrowing)Cashoutflow:repayingcashtoowners(payingdividendsandprofit)andcreditors(payingdebtandinterestexpense)TheStructureofCFstatement整理课件26Cashoutflow:purchasinglong-CFFromOperatingActivitiesDirectmethodOperatinginflows-Operatingoutflows=NetcashflowfromoperationsAdvantages:intuitivelyunderstandable.Disadvantages:notsuggestwhythenetoperatingCFdiffersfromthenetincome.Anillustration整理课件27CFFromOperatingActivitiesDioperatingcyclecurrentassetsintangibleassetsreceivablesprepaymentsinventoryfinishedgoodssemifinishedgoodsgoodsinprocessContainerLow-valueandperishablearticles经营周期流动资产无形资产应收款预付款存货产成品半成品在产品包装物低值易耗品3-1Assets,LiabilitiesandEquity

RelevantGlossary整理课件28operatingcycle经营周期3-1Assets,specificidentificationfirst-infirst-out(FIFO)last-infirst-out(LIFO)weightedaveragemovingaveragelowerofcostormarket(LCM)sharesinvestmentbondsinvestmentcostmethodequitymethodRelevantGlossary(2)个别计价法先进先出法后进先出法加权平均法移动平均法成本与市价孰低法股权投资债券投资成本法权益法整理课件29specificidentificationRelevanatapremiumordiscount/inpremiumordiscountfacevalue/parvalueprincipalinterestfixedassetsfinancedbyleasingresidualvaluestraightlinemethodworkingcapacity(oroutput)methodaccelerateddepreciationmethodRelevantGlossary(3)溢价或折价发行票面价值，面值本金利息融资租入固定资产残值直线法工作量法（产量法）加速折旧法整理课件30atapremiumordiscount/Relevpatentnonpatentedtechnologytrademarkcopyrightsrighttousesitesgoodwillcurrentliabilitieslong-termliabilitiesfinancialinstitutionRelevantGlossary(4)专利非专利技术商标著作权土地使用权商誉流动负债长期负债金融机构整理课件31patentRelevantGlossary(4)专利整BasicoperatingrevenueotheroperatingrevenueLong-termprojectcontractThecompletedprogressmethodThecompletedcontractmethodReturnofsalesSalesallowancesSalesdiscountOutlayNormcostingPlannedcostingCostvariance主营业务收入其他业务收入长期工程合同完工进度法完工成本法销售退回销售折让销售折扣费用、花费标准/定额成本法计划成本法成本差异3-2Revenue,ExpensesandProfit

RelevantGlossary整理课件32Basicoperatingrevenue主营业务收入3OperatingprofitOperatingrevenueOperatingcostPeriodicexpenseTurnovertaxIncometaxSurtaxFeeInvestmentprofitExternalinvestmentInvestmentlossNon-operatingincomeNon-operatingexpenseRelevantGlossary(2)营业利润营业收入营业成本期间费用流转税所得税附加税费，酬金投资收益对外投资投资损失营业外收入营业外支出整理课件33OperatingprofitRelevantGlossReadingMaterial:

TheFormsofBusinessOrganizationsThree/Fourforms:SoleproprietorshipPartnershipGeneralpartnershipLimitedpartnershipCorporation整理课件34ReadingMaterial:

TheFormsReadingMaterial:

TheFormsofBusinessOrganizationsThree/Fourforms:SoleproprietorshipPartnershipGeneralpartnershipLimitedpartnershipCorporation整理课件35ReadingMaterial:

TheFormsownedandmanagedbyoneperson;theindividualproprietorhastheultimateresponsibilityandauthorityforalldecisions;nolegalformalitiesarenecessarytocreateit;lowtaxesandfees;personallyliableforthedebts(limitlessliability).

Soleproprietorship整理课件36ownedandmanagedbyonepersopartnersagreetoshareintheprofits,lossandassets;agreementupondutiesandliabilitiesofthepartnersandafiduciaryrelationshipexistsbetweenthem;Eachpartnerispersonallyliableforthedebts(limitlessliability)

Generalpartnership整理课件37partnersagreetoshareinthesimilartoageneralpartnershipincertainaspectsandsimilartoacorporationinothers;oneormoreofthepartnershasonlylimitedliabilityforpartnershipdebtsandobligationsandlimitedauthorityofparticipatinginmanagement.

Limitedpartnership整理课件38similartoageneralpartnershCreatedunderaparticularbusinessstatute;Ownedbyoneormoreshareholders,whomaybenaturalpersonsorotherlegalentities;Itsexistenceisentirelydistinctfromthatofitsowners;Shareholdersaregenerallynotliableforcorporateobligations(limitedliability);Strictstatutoryformalities.

Corporation整理课件39CreatedunderaparticularbusConsiderationsoftheselectionofthemostadvantageousformoforganization:Continuityofexistence连续性的存在Transferabilityofownershipinterest所有权的移植Capitalandcreditrequirements资本和信贷需求TaxconsiderationsTheFormsofBusinessOrganizations整理课件40ConsiderationsoftheselectiSoleproprietorship:thedeathofthesoleproprietor,maybegrantingtheheirstherighttocontinue.Generalpartnership:thedeathorwithdrawalofageneralpartnerortheexpirationofthetermofthepartnership.Limitedpartnership:thedeathofwithdrawofageneralpartnerwillnotresultinaterminationifthereisatleastonegeneralpartner;alimitedpartnerwillnotaffectthecontinuityofthepartnership.Corporation:perpetualexistenceContinuityofexistence整理课件41Soleproprietorship:thedeathSoleproprietorship:maybetransferredatanytimeonlyiftheproprietorcanfindareceiver.Generalpartnership:maybetransferredfreely.Limitedpartnership:alimitedpartner’sownershipinterestisfreelytransferableexceptforlimitationfromagreementorsecuritieslaws.Corporation:permitsthegreatestflexibility,butinsomecases,securitieslawsmayrestrictthetransferability.Transferabilityofownershipinterest整理课件42Soleproprietorship:maybetrSoleproprietorship:limitedtohisownpersonalresourcesinhisabilitytoobtainloans.Generalpartnership:thepartners’contributionsconstitutetheinitialcapitalinvestment;limitedinthesources;mustpledgetheirpersonalassetsascollateralforborrowing.Limitedpartnership:obtaincapitalfromthelimitedpartners;similartoacorporation;apledgeofpartnershipassetsmaybesufficientforborrowing.Corporation:theabilitytoattractcapitalandcreditisstrong;usingvarioussecuritiestoraisecapital.Capitalandcreditrequirements整理课件43Soleproprietorship:limitedtSoleproprietorship:allbusinessincomeorlossistreatedastheindividual’sincomeorlossandtaxedaccordingly.Generalpartnership:individualtax.Limitedpartnership:likegeneralpartnership.Corporation:doubletaxation(corporateincometaxandpersonalincometax).Taxconsiderations整理课件44Soleproprietorship:allbusinSizeofexpectedfuturecashflowCashisimportanttoafirmandtheexpectationthatthefirmwillgeneratecashinthefutureisoneofthefactorsthatgivesthefirmitsvalueSalesarenotthesameascashinflows(sellingoncredit);andpurchasesarenotthesameascashoutflows(purchasingoncredit)Thehighertheexpectedcashinflowsandthelowertheexpectedcashoutflows,thehigherthefirm’sstockpricewillbe.Factorsaffectingafirm’svalue整理课件45SizeofexpectedfuturecashfTimingoffuturecashflowsAllotherfactorsbeingequal,thesoonercompaniesexpecttoreceivecashandthelatertheyexpecttopayoutcash,themorevaluablethefirm.Factorsaffectingafirm’svalue(2)整理课件46TimingoffuturecashflowsFacRiskoffuturecashflowsWhenthedegreeofriskassociatedwithfuturecashflowsgoesdown,stockpricegoesup.Whenthedegreeofriskassociatedwithfuturecashflowsgoesup,stockpricegoesdown.Companieswhoseexpectedfuturecashflowsaredoubtfulwillhavelowervaluesthancompanieswhoseexpectedfuturecashflowsarevirtuallycertain.Factorsaffectingafirm’svalue(3)整理课件47RiskoffuturecashflowsFactoFinancialobligationFinancialdistressCurrentratioQuickratio/acid-testratioQuickassetsReceivablesturn&daysreceivablesPayableturn&dayspayableInventoryturn&daysinventoryDebtratioDebt-to-equityratioEquitymultiplierInterestcoverage财务责任财务困境流动比率速动比率/酸性测试比率速动资产应收账款周转率&平均收账期应付账款周转率&平均付款期存货周转率&存货周转天数负债比率负债权益比权益乘数利息保障倍数RelevantGlossary整理课件48Financialobligation财务责任RelevaEBIT(earningsbeforeinterestandtax)BookvalueCapitalizationratioBenchmarkProfitmarginROS(returnsonsales)ROI(returnoninvestment)ROA(returnsonassets)ROE(returnsonequity)Financialleverage息税前利润账面价值资本比率基准销售利润率销售收益率投资收益率/投资回报率资产收益率权益报酬率/净资产收益率财务杠杆RelevantGlossary(2)整理课件49EBIT(earningsbeforeinterestPreferreddividendEPS(earningspershare)DividendyieldPayoutratioRetentionratioAssetturnoverCommonstockFairmarketvalueP/EratioM/B(market-to-bookvalue)Tobin’sQReplacementvalueDuPontframeworkRelevantGlossary(3)优先股股利每股收益股利收益率股利支付率留存比率资产周转率普通股公平市价，公允价值市盈率市值与账面价值比托宾Q值重置价值杜邦分析框架整理课件50PreferreddividendRelevantGloRatiosstandardizenumbersandfacilitatecomparisons.Ratiosareusedtohighlightweaknessesandstrengths.WhyAreFinancialRatiosUseful?整理课件51RatiosstandardizenumbersandShort-termLiquidity:Canwemakerequiredpayments?Long-termSolvencyandCapitalStructure:Rightmixofdebtandequity?Profitability:Dosalespricesexceedunitcosts,andaresaleshighenough?Efficiency:rightamountofassetsvs.sales?Growth:Howfastisthecompanygrowing?MarketValueRatio:DoinvestorslikewhattheyseeasreflectedinP/EandM/Bratios?ImportantFinancialRatio整理课件52Short-termLiquidity:CanwemCurrentratioQuickratioQuickasset=Currentassets-InventoriesReceivablesturn&daysreceivablesInventoryturn&daysinventoryAmountofworkingcapitalShort-termLiquidity整理课件53CurrentratioShort-termLiquidNetworthtototalassetsDebtratioDebtratioDebt-to-equityratioEquitymultiplierInterestcoverageLong-termSolvencyandCapitalStructure:整理课件54NetworthtototalassetsLong-NetProfitmarginROS(returnsonsales)ROA(returnsonassets)ROE

(returnsonequity)=ROI(returnoninvestment)Returnoncommonshareholders’equityProfitability整理课件55NetProfitmarginProfitabilityEPS(earningspershare)DividendyieldPayoutratioRetentionratioProfitability(2)整理课件56EPS(earningspershare)ProfitTotalassetturnoverFixedassetturnoverReceivablesturn&daysreceivablesInventoryturn&daysinventoryEfficiency整理课件57TotalassetturnoverEfficiencySalesgrowthProfitgrowthAssetgrowthEquitygrowthSustainablegrowthrateGrowth整理课件58SalesgrowthGrowth整理课件58MarketpriceP/Eratio:Howmuchinvestorsarewillingtopayfor$1ofearnings?Market-to-book(M/B)value:Howmuchinvestorsarewillingtopayfor$1ofbookvalueequity?Tobin’sQMarketValueRatio整理课件59MarketpriceMarketValueRatioComparisonwithindustryaveragesisdifficultforafirmthatoperatesinmanydifferentdivisions.“Average”performanceisnotnecessarilygood,perhapsthefirmshouldaimhigher.Seasonalfactorscandistortratios.“Windowdressing”techniquescanmakestatementsandratioslookbetter.Potentialproblemsandlimitationsoffinancialratioanalysis整理课件60ComparisonwithindustryaveraDifferentoperatingandaccountingpracticescandistortcomparisons.Sometimesitishardtotellifaratiois“good”or“bad”.Difficulttotellwhetheracompanyis,onbalance,instrongorweakposition.Potentialproblemsandlimitationsoffinancialratioanalysis(2)整理课件61DifferentoperatingandaccounDoPontSystemROEROA×EquitymultiplierNetprofitmarginTotalassetturnover×÷NetincomeSales÷SalesTotalassetsProfitabilityofTA＝ProfitabilityofSales×EfficiencyProfitabilityofequity＝××LeverageEfficiencyProfitabilityofSales整理课件62DoPontSystemROEROA×EquityDoPontSystem(2)TheDoPontsystemtellsusthatROEisaffectedbythreethings:1.operatingprofitability(asmeasuredbynetprofitmargin)2.assetuseefficiency(asmeasuredbytotalassetturnover)3.financialleverage(asmeasuredbytheequitymultiplier)整理课件63DoPontSystem(2)TheDoPontsyDoPontSystem(3)Weaknessineitheroperatingprofitabilityorassetuseefficiency(orboth)willshowupinadiminishedreturnonassets,whichwilltranslateintoalowerROE.FromtheDuPontframework,itappearsthattheROEcouldbeleveragedupbyincreasingtheamountofdebtinthefirm.However,noticethatincreasingdebtalsoincreasesinterestexpense,whichreducesprofitmargins,whichactstoreduceROE.整理课件64DoPontSystem(3)WeaknessineauditAuditingCPA:CertifiedPublicAccountantsAuditprocedureAuditevidenceAuditobjectiveAudittestAuditopinionAuditoffinancialstatementInternalauditc.n./v.审计，检查，审查u.n.审计，审计学注册会计师审计程序审计证据审计目标审计测试审计意见财务报表审计内部审计RelevantGlossary整理课件65auditc.n./v.审计，检查，审查RelevantComplianceauditOperationalauditIndependentAuditingStandardsIndependentauditor/publicaccountantTaxserviceManagementserviceAccountingserviceAttestationserviceAssuranceservice合规性审计经营审计独立审计准则独立审计师/公共会计师纳税服务咨询服务会计服务鉴证服务保证服务RelevantGlossary(2)整理课件66Complianceaudit合规性审计RelevantDescribeAuditingAuditingshouldbedonebyacompetent,independentperson.Auditingistheaccumulationandevaluationofevidenceaboutinformationtodetermineandreportonthedegreeofcorrespondencebetweentheinformationandestablishedcriteria审计是由胜任的独立人员，为确定并报告特定信息与既定标准间的符合程度，而收集和评价有关这些信息的证据的过程。整理课件67DescribeAuditingAuditingshouAccumulatingEvidenceandEvaluatingEvidenceEvidenceisanyinformationusedbytheauditortodeterminewhethertheinformationbeingauditedisstatedinaccordancewiththeestablishedcriteria.证据是审计师用来确定被审信息是否按既定标准表述的所有资料。整理课件68AccumulatingEvidenceandEvalCompetent,IndependentPersonTheauditormustbequalifiedtounderstandthecriteriausedandmustbecompetenttoknowthetypesandamountofevidencetoaccumulatetoreachtheproperconclusionaftertheevidencehasbeenexamined.审计师必须具备理解所用标准的能力，能够了解应收集的证据种类与数量，以期在检查相关证据后得出恰当的审计结论。

Anindependentmentalattitude:Thecompetenceoftheindividualperformingtheauditisoflittlevalueifheorsheisbiasedintheaccumulationandevaluationofevidence.审计师还应具备独立的精神态度，要是一个具备胜任能力的审计师，在收集和评价证据时带有偏见，其审计的价值也将荡然无存。

整理课件69Competent,IndependentPersonTDistinguishbetweenauditingandaccountingAccountingistherecording,classifying,andsummarizingofeconomiceventsforthepurposeofprovidingfinancialinformationusedindecisionmaking会计是对经济事项进行记录、分类和汇总，其目的是为决策提供所需的财务信息。Auditingisdeterminingwhetherrecordedinformationproperlyreflectstheeconomiceventsthatoccurredduringtheaccountingperiod.审计是确定所记录的信息是否恰当地反映了会计期间内所发生的经济事项。整理课件70DistinguishbetweenauditingaEconomicDemandforAuditingInformationriskreflectsthepossibilitythattheinformationuponwhichthebusinessriskdecisionwasmadewasinaccurate.Auditingcanhaveasignificanteffecton(reduce)informationrisk.信息风险反映的是制定经营风险决策所依据的信息不正确的可能性。整理课件71EconomicDemandforAuditingInCPAServicesScopeAttestationServicesOtherAssuranceServicesAssuranceServicesNonassuranceServicesManagementConsultingTaxServicesAccountingServices保证服务鉴证服务整理课件72CPAServicesScopeAttestationAssuranceServices（保证服务）Assuranceservicesareindependentprofessionalservicesthatimprovethequalityofinformationfordecisionmakers.保证服务是一种能为决策者提高信息质量的独立专业服务。AssuranceservicescanbeperformedbyCPAsorbyavarietyofotherprofessionals.(forexample,ConsumersUnion)注册会计师事务所和其他各类职业组织都可以执行保证服务。（例如，消费者协会）整理课件73AssuranceServices（保证服务）Assur

AnattestationservicesisonetypeofassuranceservicesprovidedbyCPAs,inwhichtheCPAfirmissuesareportaboutthereliabilityofanassertionthatismadebyanotherparty.鉴证服务是注册会计师提供的一种保证服务，在这种服务中，会计师事务所就另一主体所做的书面认定之可靠性而出具一个书面报告。AttestationServices（鉴证服务）整理课件74AnattestationservicesisonAuditingreportWrittendocumentAuditopinionIndependentAuditingStandardsTruthfulnessLegitimacyLawofPRConCPAsThirdpartyTheintroductoryparagraphThescopeparagraph审计报告书面文件审计意见独立审计准则真实性合法性中国注册会计师法第三方引言段范围段RelevantGlossary(1)整理课件75Auditingreport审计报告RelevantGl76TheopinionparagraphDual-datedAnexplanatoryparagraphAnunqualifiedopinionStandardunqualifiedreportUnqualifiedwithadditionalexplanatorylanguageAqualifiedopinionAnadverseopinionAdisclaimerofopinion意见段注明双重报告日期的解释段无保留意见标准无保留意见审计报告带解释段的无保留意见审计报告保留意见否定意见无法表示意见RelevantGlossary(2)整理课件76Theopinionparagraph意见段Rele76KnowledgePointsTheResponsibilityofCPAContentsandFormatsofAuditReportTypesofAuditOpinionandPreparationofAuditReportAnUnqualifiedOpinionAQualifiedOpinionAnAdverseOpinionADisclaimerOfOpinion整理课件KnowledgePointsTheResponsibi77double-entrybookkeepingaccountingcycle/processfinancialstatementaccountingequationassetliabilityowners’equityrevenueexpensedividendretainedearningnetincome(loss)entry复式簿记会计循环财务报表会计恒等式资产负债所有者权益收入费用股利留存收益净利润/净损失分录RecordingPhase

RelevantGlossary整理课件double-entrybookkeeping复式簿记R78business/sourcedocumentdebitcreditjournalspecial(general)journalcomputerizedaccountingsystemchartofaccountledgergeneral(subsidiary)ledgerposttrialbalancebalancesheetincomestatementaccountingperiod业务凭证/原始凭证借（方）贷（方）日记账特种(普通)日记账电算化会计系统账户表分类账总(明细)分类账过账试算平衡表资产负债表收益/利润表会计期，会计年度RelevantGlossary(2)整理课件business/sourcedocument业务凭证/原79RecordingPhaseStep1AnalyzingbusinessdocumentsStep3PostingtoledgeraccountsStep2JournalizingtransactionsSpecialjournalGeneraljournalGeneralledger(Controlaccount)Subsidiaryledger整理课件RecordingPhaseStep1Step3Ste80financialpositionadjustingentriesprepaidexpensedepreciationexpenseaccumulateddepreciationunearnedrevenueaccruedexpensenominal(temporary)accountreal(permanent)accountcloseproprietorshippartnershippost-closingtrialbalance财务状况调整分录预付费用折旧费用累计折旧预收收入应计费用虚账户（临时账户）实账户（永久账户）结账所有权，独资合伙结账后试算表1-2ReportingPhase

RelevantGlossary整理课件financialposition财务状况1-2Repo81AlistoftheaccounttitlesintheledgerwiththeirrespectivedebitandcreditbalancesWhyweneedatrialbalance?Toserveasageneralchecktodetermineifthedebitsandcreditsin