会计英语大全

-.z.第一讲会计英语的常用术语1.accountn..账，账目a/c；账户e.g.T-account:T型账户；accountpayable应付账款receivable应收账款〕；2.Accountingconcepts会计的根本前提1〕accountingentity会计主体；entity实体，主体2〕goingconcern持续经营3〕accountingperiod会计分期financialyear/fiscalyear会计年度〔financialadj.财务的，金融的；fiscaladj.财政的〕4〕moneymeasurement货币计量*权责发生制accrualbasis.

accrualn.本身是应计未付的意思，accruev.应计未付，应计未收，e.g.accruedliabilities，应计未付负债3.Qualityofaccountinginformation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substanceoverform

〔6〕重要性materiality

〔7〕慎重性prudence

〔8〕及时性timeliness

4.Elementsofaccounting会计要素1〕Assets:资产–currentassets流动资产cashandcashequivalents现金及现金等价物〔bankdeposit〕inventory存货receivable应收账款prepaide*pense预付费用–non-currentassets固定资产property〔landandbuilding〕不动产,plant厂房,equipment设备〔PPE〕e.g.ThetotalassetsownedbyWilsoncompanyonDecember31,2006wasUS$1,500,000.

2〕Liabilities:负债fundsprovidedbythecreditors.creditor债权人，赊销方–currentliabilities当期负债non-currentliabilities长期负债totalliabilities

accountpayable应付账款loan贷款advancefromcustomers预收款bond债券〔由政府发行,governmentbond/treasurybond政府债券，国库券〕debenture债券〔由发行〕3〕Owners’equity:所有者权益〔Netassets〕fundsprovidedbytheinvestors.Investor投资者–paidincapital〔contributedcapital〕实收资本–shares/capitalstock〔u.s.〕股票retainedearnings留存收益同时记住几个单词dividend分红beginningretainedearningsendingretainedearnings

–reserve储藏金〔资产重估储藏金，股票溢价账户〕e.g.Thecompanyoffered/issued10,000sharesatthepriceofUS$2.30each.

4〕Revenue:收入salesrevenue销售收入interestrevenue利息收入rentrevenue租金收入5〕E*pense:费用costofsales销售本钱,wagese*pense工资费用6〕Profit〔income,gain〕:利润netprofit,netincome

5.Financialstatement财务报表1〕balancesheet资产负债表2〕incomestatement利润表3〕statementofretainedearnings所有者权益变动表4〕cashflowstatement现金流量表6.Accountingcycle

1〕journalentries日记账generaljournal总日记账generalledger总分类账trialbalance试算平衡表adjustingentries调整分录adjustedtrialbalance调整后的试算平衡表Financialstatements财务报表closingentry完结分录2〕Dr.—Debit借Cr.—Credit贷Double-entrysystem复式记账7.E*ercise练习1〕purchasesofinventoryincashforRMB￥3,000现金人民币3,000元购置存货Dr.inventory3,000借：存货3,000

Cr.cash3,000贷：现金3,000

2〕salesonaccountofUS$10,000赊销方式销售，收入10,000美元Dr.accountreceivable10,000借：应收账款10,000

Cr.salesrevenue10,000贷：销售收入10,000

3〕paidRMB￥50,000insalaries&wages支付工资人民币50,000元Dr.wages&salariese*pense50,000借：职工薪酬50,000

Cr.bankdeposit50,000贷：银行存款50,000

4〕cashsaleofUS$1,180销售收入现金1,180美元Dr.cash1,180借：现金1,180

Cr.salesrevenue1,180贷：销售收入1,180

5〕pre-paidinsuranceforUS$12,000预付保险费12,000美元Dr.prepaidinsurance12,000借：预付保险12,000

Cr.bankdeposit12,000贷：银行存款12,000第二讲存货1.Inventoryn.存货，库存〔英式英语用法〕常见词组inventoryturnover存货周转率inventorycontrol存货控制beginninginventory初始存货endinginventory期末存货takeaphysicalinventory盘库常见的存货形式：TypeofbusinessTypeofinventoryMerchandisingcompanyMerchandiseinventory商品存货ManufacturingcompanyRawmaterials原材料Workinprocess〔WIP〕〔处在生产过程中的〕在制品，半成品Finishedgoods成品2.Inventoryvaluation存货的价值计量costn.本钱，费用directcosts直接本钱indirectcosts间接本钱fi*edcosts固定本钱costaccounting本钱会计v.花费e.g.Theofficefurnitureofourcompanycostsus$5,000.unitcost单个本钱totalcost总本钱costofsales〔COS〕=costofgoodssold〔CGS〕销货本钱salesrevenue销售收入这两个词经常被放在一起做计算Lecturee*amples:①Acompanysold15computersforUS$1000each.*公司以1000美元一台的价格售出电脑共15台。Salesrevenue:US$1,000×15=US$15,000

[答疑编号811020101]②Acompanysold15computerscostingUS$800eachfortotalUS$15,000.*公司销售出电脑15台，每台本钱为800美元，共收入15,000美元。costofsales:US$800×15=US$12,000

Dr.bankdeposit15,000借：银行存款15,000

Cr.salesrevenue15,000贷：主营业务收入15,000

Dr.costofsales12,000借：主营业务本钱12,000

Cr.inventory--computer12,000贷：库存商品—电脑12,000

[答疑编号811020102]3.初始本钱计量Theinventoryshouldbemeasuredatcost.Costincludesthefollowing:

采购本钱purchase〔price〕运费freight存储storingcost

保险费insurance税费ta*装卸费loadingandunloadingcost

e.g.DuringJuly,2007,thecompanypurchased200setsofsunshinebrandprintersatthepriceRMB￥410each.RMB￥300offreightwerealsopaid.Dr.printer82,300

Cr.bankdeposit82,300

借：固定资产—打印机82300

贷：银行存款82300

4.发出存货的本钱计量Specificidentification个别计价法unitcost×no.ofunit=totalcost

Weightedaverage加权平均法

unitUnitcost〔$〕Totalcost〔$〕UnitsoldBeginninginventory,May150010.005,000any1000unitsamong1800Purchase,May780010.508,400Purchase,May2030011.003,300Purchase,May2620011.202,240Goodsavailableforsale180018,940÷1800≈10.52②18,940①Costofgoodssold100010.5210.52×1,000=10,520Endinginventory,May30800

18,940－10,520=8,420[答疑编号811020103]Movingaverage移动平均法First-in,First-out〔FIFO〕先进先出法

unitUnitcost〔$〕Totalcost〔$〕UnitsoldBeginninginventory,May150010.005,000500Purchase,May780010.508,400800Purchase,May2030011.003,300200outof300Purchase,May2620011.202,240

Goodsavailableforsale1800

18,940First1500unitsCostofgoodssold1500

〔500×$10.00〕+〔800×$10.50〕+〔200×$11.00〕=15,600Endinginventory,May30300

18,940－15,600=3,340[答疑编号811020104]5.期末存货的计量endinginventory

Lowerofcostormarketrule〔LCMrule〕本钱与市场孰低法Cost本钱marketvalue〔fairvalue〕公允价值carryingvalue账面本钱netrealizablevalue可变现净值＝estimatedsaleprice估计售价－relatedcostsandta*估计销售费用和税金*contractprice合同价格salesprice销售价格存货跌价准备的计提Dr.managementcost—Dr.managementcost-lossonmarketpricedeclineofinventories资产减值损失Cr.reserveformarketpricedeclineofinventories存货跌价准备Lecturee*ample:IftheoriginalcostoftheinventoryheldbyABCcompanywasUS$2,000,anditsestimatedtotalsalepricewouldbe$2,100andothere*penseforthesaleswouldbe$200.Thenetrealizablevalueforthoseinventory:US$1,900=$2,100-$200

Dr.managementcost-lossonmarketpricedeclineofinventories100

Cr.reserveformarketpricedeclineofinventories100

[答疑编号811020105]Lecturee*amples：Atthebeginningoftheyear,Lindacompanyheld1500desklampscostingRMB￥50.00each.Duringtheyearitpurchasedanadditional500lampsforRMB￥55.00each.Thecompanysold1800units.YouarerequiredtocomputethecostofgoodssoldandendinginventoryandmakethenecessaryjournalentryforthebusinessassumingFIFOmethodareuse.Bytheendoftheyear,itwasreportedthatthemarketpriceofthistypeoflamphasdeclinedtoRMB￥52.00each.YouarealsorequiredtopreparethenecessaryjournalentryonDecember31forthecompany.[答疑编号811020106]①inventorypurchase

Dr：inventory27500

Cr：bankdeposit27500〔500*55〕②inventorysales〔FIFOmethodwillbeusedtocalculatetheCGS〕costofgoodssold〔CGS〕=1500*50+300*55=91500

endinginventory=1500*50+500*55-91500=11000Dr：bankdeposit***

Cr.salesrevenue***

Dr：costofsales91500

Cr.inventory--desklamp91500

③reserveformarketpricedeclineofinventoriesnetrealizablevalue=200*52=10400

Dr:managementcost-lossonmarketpricedeclineofinventorie600〔11000-10400〕Cr.reserveformarketpricedeclineofinventories600

第三讲固定资产授课内容和教学目标：该专题内容主要介绍常用的与固定资产有关的英文词汇、短语和经济业务描述。通过本章的教学使学生理解关于固定资产价值的计量、折旧等英文题目的理解，并进展常见的计算和会计处理。1.Non-currentassets

current:adj.流通的；当前的currentassets流动资产currentliabilities短期负债non-current：加否认前缀non-currentassets固定资产non-currentliabilities长期负债e.g.Assetsareusuallydividedintocurrentassetsandnon-currentassetsonthebalancesheet.2.常见的固定资产building建筑物plant厂房machinery机械equipment设备vehicles车辆fi*ture固定设施3.固定资产的初始计量Acquisitioncost购置本钱acquirev.获得，取得acquisitionn.e.g.Ourcompanyacquiredafamouslocalhotelfor$105,000inOctober.Acquisitioncostincludessomeothernecessarycosts.

purchaseprice买价transportationcost运费installationcost安装费用ta*税金等*historicalcost：原始本钱Lecturee*amplee.g.ABCcompanypurchasedapieceofequipmentwithalistprice〔价目表价格〕ofRMB￥60,000onJanuary1,2008.Thefollowingcostwasrelatedtotheequipmentpurchase:frightcostof￥1,000wereincurred;apollution-controldevicewascompulsivelyrequiredtobeinstalledatacostof￥2,500;loadingandunloadingfeeof￥800.pleasecalculatetheacquisitioncostoftheequipment.[答疑编号811030101]Listprice￥60,000freightcosts1,000pollution-control2,500loadingandunloadingfee800totalAcquisitionCost￥64,300fairvalue公允价值marketvalue市场价值Lecturee*ampleEdisoncompanyownsachainofrestaurants.OnJanuary1,2008,thecompanyacquiredarestaurantfromitscompetitorfor$40,000.Thefairvalueoftheassetswasassessedasfollowing:thebuildinghadamarketvalueof$35,000,theequipmentshadthefairvalueof$10,000andthefi*turesof$5,000.Q:what’stheacquisitioncostofeachasset"Prepareajournalentrytorecordtheacquisition.[答疑编号811030102]Totalacquisitioncost:$40,000Totalfairvalueoftheacquiredassets:$35,000＋$10,000＋$5,000＝$50,000MarketValueAcquisitionCostbuilding35,00028,000＝40,000×〔35,000÷50,000〕equipment10,0008,000＝40,000×〔10,000÷50,000〕fi*ture5,0004,000＝40,000×〔5,000÷50,000〕50,00040,000Dr.building28,000Dr.equipment8,000Dr.fi*ture4,000Cr.bankdeposit40,000借：固定资产――建筑物28,000――设备8,000――固定设施4,000贷：银行存款40,0004.Depreciation折旧depreciationn.折旧，损耗〔有些资产〕amortization摊销〔无形资产〕accumulateddepreciation累积折旧depreciatione*pense折旧费用depreciatev.depreciableadj.·depreciationbase折旧基数—historicalcostofassets

*bookvalue/carryingvalue账目价值〔＝historicalcost–accumulateddepreciation〕·estimatedresidualvalue/estimatedsalvagevalue预计净残值estimatedadj.预计的，估计的→estimatev.估计，判断，估价residualadj.残留的，剩余的salvagen.海上救助，海上打捞，从灾难中抢救出的财物，残留物，剩余物*depreciableamount＝depreciationbase—estimatedresidualvalue

·estimatedusefullife预计使用年限〔No.ofyears〕/〔No.ofproductionunits〕usefullife使用寿命，使用年限·固定资产已提的减值准备·methods:

a.straight-linemethod直线折旧法，平均年限法b.unitsofproductionmethod工作量法Accelerateddepreciation加速折旧法:

c.double-decliningbalancemethod双倍余额递减法d.sum-of-the-years'digitsmethod年数总和法journalentry与折旧有关的会计分录Dr.depreciatione*pense折旧费用Cr.accumulateddepreciation累计折旧Lecturee*amples:1〕Straight-linedepreciationdepreciableamount可折旧金额＝depreciatione*penseofeachyear〔年折旧额〕estimatedusefullife〔year〕尚可使用年限LeocompanypurchasedalaundryequipmentonSept.1,2007,for$60,000.Theequipmenthasanestimatedusefullifeof5yearsandanestimatedresidualvalueof$6,000.Thecompanyiscomparingtheuseofthestraight-linemethodandtheunits-of-productionmethodtodepreciatetheasset.Theequipmentwillbeusedtoproduce10,000unitsinthefirsttwoyearsand20,000unitsinthefollowingthreeyears..Pleasecalculatethedepreciatione*pense,theaccumulateddepreciation,andthebookvalueoftheequipmentunderbothmethodsforeachofthefiveyearsoftheasset’slife.[答疑编号811030103]*$60,000cost;5yearlife;$6,000residualvalueDepreciatione*penseofeachyearin5years:〔$60,000－$6,000〕÷5＝$10,800Year12345Depreciatione*pense10,80010,80010,80010,80010,800Historicalcost60,00060,00060,00060,00060,000Accumulateddepreciation10,80021,60032,40043,20054,000Bookvalue49,20038,40027,60016,8006,0002〕Unitsofproductiondepreciableamount＝depreciatione*pense/unit〔每单位产品的折旧额〕unitsproduction生产的产品产量Depreciatione*penseofeachunitin5years:〔$60,000﹣$6,000〕÷80,000＝$0.675Depreciatione*penseofeachyear＝depreciatione*penseofeachunit×No.ofunitsproducedinthatyear[答疑编号811030104]Year12345Depreciatione*pense6,7506,75013,50013,50013,500Historicalcost60,00060,00060,00060,00060,000Accumulateddepreciation6,75013,50027,00040,50054,000Bookvalue53,25046,50033,00019,5006,0003〕Double-decliningbalancebookvalueatstartofperiod期初账面价值×doublestraight-linerate双倍折旧率＝depreciatione*penseforthatperiod当期折旧费用*bookvalue〔carryingvalue〕账面价值＝costofasset资产的本钱－accumulateddepreciation累计折旧straight-linerate平均年限法折旧率＝1÷no.ofyears〔estimatedusefullife〕折旧年限doublestraight-linerate双倍余额法折旧率＝2×straight-linerate平均年限法折旧率4〕Sum-of-the-years'digits年数总和法depreciableamount′yearsleftatbeg.ofperiod期初剩余使用年限sumoftheyears'digits年数数位的总和第四讲常用会计科目的英文名称1.资产类科目Assets

现金：Cashandcashequivalents

银行存款：Bankdeposit

应收账款：Accountreceivable

应收票据：Notesreceivable

应收股利：Dividendreceivable

应收利息：Interestreceivable

其他应收款：Otherreceivables原材料：Rawmaterials

在途物资：Materialsintransport

库存商品：inventory

存货跌价准备：provisionforthedeclineinvalueofinventories

坏账准备：Baddebtprovision

待摊费用：Prepaide*pense交易性金融资产：Tradingfinancialassets

持有至到期投资：held-to-maturityinvestment

可供出售金融资产：Available-for-salefinancialassets

短期投资：Short-terminvestment

长期股权投资：Long-termequityinvestment

固定资产：Fi*edassets

累计折旧：Accumulateddepreciation

在建工程：Construction-in-process

固定资产减值准备：provisionforthedeclineinvalueoffi*edassets

无形资产：Intangibleassets

累计摊销：Accumulatedamortization

商誉：Goodwill

递延所得税资产：deferredta*assets〔DTA〕2.负债类Liability

短期借款：Short-termloans/borrowing

长期借款：Long-termloans/borrowing

预收账款：advancefromcustomers/Depositreceived

应付票据：Notespayable

应付账款：Accountpayable

应付工资薪酬：wagespayable

应付股利：Dividendspayable

应付利息：Interestpayable

应交税费：Ta*payable

其他应付款：Otherpayables

递延所得税负债：Deferredta*liabilities

3.所有者权益类OWNERS'EQUITY

实收资本：Paid-incapital〔paid-up〕资本公积：Capitalreserves

盈余公积：Surplusreserves

未确认投资损失：Unrealizedinvestmentlosses

未分配利润：Retainedearningsafterappropriation

4.本钱类科目Cost

生产本钱：ManufacturingCost

制造费用：Manufacturingoverhead

劳务本钱：laborcosts

研发支出：R&De*penditure

5.损益类Profitandloss

主营业务收入：Mainoperatingrevenue

其他业务收入：Otheroperatingrevenue

营业外收入：Non-operatingincome

投资收益：Investmentincome

产品销售收入：salesrevenue

主营业务本钱：Mainoperatingcosts

costofgoodssold/costofsales

其他业务支出：Otheroperatingcosts

营业外支出：Non-operatinge*pense

销售费用：Sellinge*pense

管理费用：Generalandadministratione*pense〔G&Ae*pense〕财务费用：Financee*pense

公允价值变动损益：Gain/lossofthechangeoffairvalue

所得税：Incometa*第五讲无形资产1.Intangibleassets无形资产企业拥有或控制的没有实物形态的可识别非货币资产。Identifiablenon-monetaryassetswithoutphysicalsubstance,ownedorcontrolledbytheentity.

强调两点：identifiability:可识别性〔without〕physicalsubstance:物质形态〔1〕〔without〕physicalsubstance:〔不具有〕物质形态intangibleadj.触摸不到的、无形c.f.tangibleassets有形资产有时候英文中也用intangibles表示无形资产。〔2〕identifiability:可识别性intangibleassets:identifiable

*goodwill商誉：unidentifiableseparately〔不可识别〕3.Typeofintangibleassets无形资产的具体形式trademark商标权patent专利权brandname品牌intellectualproperty〔IP〕知识产权copyright著作权franchise特许权license执照，许可证computersoftware计算机软件researchanddevelopment〔R&D〕研究开发4.Initialrecognitionofintangibleassets无形资产的初始计量:

·purchasedintangibleassets：外购无形资产purchasev.买，购置·internallygeneratedintangibleassets：自创的无形资产internally—internaladj.内部的generated：adj.形成的，被创造的Lecturee*ample1:

CompanyApurchasedapatentforthedesignofaTVseton3Januaryatacostof￥20,000.Thispatent〔basedonitstechnology〕isestimated〔估计〕tohaveausefullifeof5years.

*从题目中提炼出重要的信息Patent:cost—￥20,000;usefullife—5yearsDrIntangibleassets—patent20,000

CrBankdeposit20,000

借:无形资产—专利权20,000

贷:银行存款20,000

Lecturee*ample2:

CompanyAalsohasaninternallygenerated〔自创的〕brandnamewithanestimatedfairvalueof￥500,000.

注意：自创的品牌不作为企业的无形资产核算。5.Measurementafterrecognition无形资产的后续计量在有关无形资产的题目中，可能还会涉及到用英文处理无形资产的后续计量。无形资产的后续计量主要是牵扯到资产的使用寿命〔usefullife〕、摊销、减值测试等问题。这就需要我们明白下面一组单词的含义，以便更好的判断是否对无形资产进展摊销或减值测试。·amortizationn.摊销amortize〔amortise〕v.摊销c.f.depreciate折旧e.g.Theintangibleassetistobeamortizedoverfiveyears.

·usefullife使用寿命①intangibleswithfinite〔有限的〕usefullife使用寿命有限—amortizedovertheusefullife在使用寿命内进展摊销②intangibleswithindefiniteusefullife使用寿命不确定—nottobeamortizedandbetestedforassetimpairment不摊销而进展资产减值测试c.f.indefinite不确定的infinite无限的definite确定的Lecturee*ample3

CompanyApurchasedapatentforthedesignofakindofTVseton3Januaryatacostof￥20,000.Thispatent〔basedonitstechnology〕isestimatedtohaveausefullifeof5years.

A公司于1月3日以人民币2万元购置了一个电视的设计专利权，该专利权的使用寿命为5年。Drmanagemente*pense—Amortizatione*pense￥4,000

CrAccumulatedamortization—patent￥4,000

Lecturee*ample4

CompanyApurchasedaregistertrademark〔注册商标〕for￥300,000.Thetrademarkcanberenewed〔更新〕indefinitelysubjecttocontinueduse.

初始计量:DrIntangibleassets—trademark￥300,000

CrBankdeposit￥300,000

后续计量：impairmenttestforeachaccountingperiod〔每一会计期间进展减值测试〕6.thedisposalofintangibleassets无形资产的处置·Whentheintangibleassetsaresaled当无形资产被售出时借：银行存款无形资产减值准备累计摊销营业外支出——处置非流动资产损失〔出售实现损失时〕贷：无形资产营业外收入——处置非流动资产利得收益〔出售实现收益时〕Dr.Bankdeposit

Provisionforthedeclineinvalueofintangibleassets

Accumulatedamortization

Non-operatinge*pense—lossondisposalofnon-currentassets〔whenlossoccurs〕Cr.Intangibleassets

Non-operatingrevenue—gainondisposalofnon-currentassets〔whengainoccurs〕·当无形资产预期不能为企业带来经济利益时，应当将该无形资产的账面价值予以转销，其账面价值当作当期损益。借：营业外支出累计摊销无形资产减值准备贷：无形资产Dr.non-operatinge*pense

Accumulatedamortization

Provisionforthedeclineinvalueofintangibleassets

Cr.Intangibleassets第六讲资产减值AssetsImpairment教学内容：在本章的教学中主要向学生介绍资产的英文定义，资产的会计处理。主要包括资产的计量方法中使用的英文术语，资产的后续计量中涉及到资产减值的内容。通过课堂例题的练习使大家掌握资产减值题目的解答方法。1.Definitionofasset:

Anassetisaresourceownedorcontrolledbytheentityasaresultofpasteventsandfromwhichfutureeconomicbenefitsaree*pectedtoflowtotheentity。ownedorcontrolledbytheentity由企业拥有或者控制asaresultofpastevents由过去的交易或者事项形成fromwhichfutureeconomicbenefitsaree*pectedtoflowtotheentity预期会给企业带来经济利益此外，满足资产定义还有以下两个条件：probable很可能的measurable可以计量的2.AssetMeasurement资产的计量measurev.计量,度量measurableadj.可计量的Historicalcost历史本钱、原始本钱e.g.Traditionally,acompany’sassetswerevaluedattheirhistoricalcosts.Withinflation,suchassetswereusuallyundervalued.

replacementcost重置本钱e.g.Withreplacementcostaccounting,assetsarevaluedattheamountitwouldcosttoreplacethem.在重置本钱会计方法下，资产通常是以替换现存资产的所需的本钱来计量的。netrealizablevalue可变现净值e.g.Atthereportingdate,acompany’sinventoryshouldbevaluedatthelowerofcostorthenetrealizablevalue.在资产负债表日，公司期末存货应按照本钱或可变现净值孰低计量。presentvalue现值e.g.Theleasedassetsareusuallyvaluedatthepresentvalueoffuturecashflowsgeneratedfromtheassets.租赁资产通常是以来自于该资产的未来现金流的现值来计量的。Fairvalue公允价值e.g.Realestateinvestmentmeasuredwiththefairvaluemodelshouldbeadjustedtothefairvalue.在公允价值模式下计量的投资性房地产，应该被被调整到以公允价值进展计量。Recoverableamount可回收金额〔thehigherofthefairvaluelesscoststosellandthepresentvalueofe*pectedfuturecashflow〕e.g.Whenanassetisindicatedtobeimpaired,itscarryingvaluedshouldbereducedtotherecoverableamount.当有迹象说明资产减值时，资产的账面金额应该降至可回收金额。sellingprice销售价格contractprice合同价格carryingvaluebookvalue账面价值3.AccountingforAssets资产的会计处理Initialrecognition:初始计量—accountforassetsatcost以本钱记入cost=theamountpaid〔consideration〕+anyincidentalcosts

considerationn.对价、付款anyincidentalcosts杂费〔运输费、保险费、会计费用〕初始计量的分录〔以孤独资产为例〕：Dr：fi*edassets

Cr：bankdeposit

Depreciation折旧Dr：depreciatione*pense折旧费用Cr：Accumulateddepreciation累计折旧Introductiontoassetimpairment资产减值impairv.削弱，损坏impairbyuse因为使用而损坏e.g.Technicalrenovationindicatesthattheassetownedbyourcompanyisimpairedimpairmentn.损害，减少，恶化e.g.assetimpairment资产减值impairmenttest减值测试资产减值适用以下资产：Realestateinvestmentvaluedundercostmodel本钱计量模式的投资性房地产；Longtermequityinvestment长期股权投资；Fi*edassets固定资产；Biologicalassets生产性生物资产；E*tractiveIndustries采掘行业的油气资源；Intangibleassets无形资产；Goodwill商誉4.Howtodoimpairmenttest"如何做资产减值测试资产减值的迹象Indicatorsofassetimpairment

Isthereanyindicationthatanassetisimpaired"

①significantdeclineinmarketvalue资产的市价大幅度下跌；②significantchangesinthetechnological,market,economicorlegalenvironment；企业经营所处的经济、技术或者法律等环境的重大变化③physicaldamageorevidenceofobsolescence资产实体已损坏或资产陈旧过时；④evidencefrominternalreportingtheassetisperformingworsethane*pected企业内部报告的证据说明资产的经济绩效已经低于或将低于预期。如果发生资产减值迹象，我们应该估计可回收金额。Recoverableamount:thehigheroftheasset’sfairvaluelesscoststosell〔资产的公允价值减去处置费用后的净额〕oritspresentvalueofe*pectedfuturecashflow〔资产预计未来现金流量的现值〕Timevalueofmoney货币的时间价值Thecarryingamountofanassetshouldbereducedtoitsrecoverableamount.

资产减值分录：Dr：Impairmentloss

Cr：provisionfortheimpairmentofasset/provisionforthedeclineinvalueofasset

借：资产减值损失贷：资产减值准备Lecturee*ample1:

①OnDec.31,2007,Lindacompanyfoundthattherewasindicatorshowingthattheassetwasimpairedandtestedanequipmentforimpairment.Thecarryingvalueoftheequipmentis￥10million.Ifthecompanysoldtheasset,itcouldgain￥9.2million.Thecosttosalewouldbe￥0.2million.Iftheequipmentiskeptinuse,thepresentvalueofe*pectedcashflowgeneratedfromtheassetwouldbe￥8million.Pleasecalculatetheamountshouldberecognizedastheprovisionforthedeclineinvalueofthefi*edassetsonDec.31,2007.

林达公司于2007年12月31日发现其拥有的一台机器设备存在减值迹象故进展减值测试。该设备目前的账面价值为1000万元。如果公司出售该资产将获利920万，发生的处置费用预计为20万元；如果继续使用该设备，则该资产预计的未来现金流的现值为800万元。请计算该公司于2007年12月31日应该计提的固定资产减值准备的金额是多少？[答疑编号811060101]a〕Isthereanyindicationthatanassetisimpaired"Yes

b〕Whatistherecoverableamountoftheequipment"

FVlesscoststosell=9million

PVofthee*pectedfuturecashflows=8million

Therecoverableamount=9million.

Theprovisionforthedeclineinvalueofthefi*edassets=10million–9million=1million.

Dr：Impairmentloss1,000,000

Cr：Provisionfortheimpairmentofasset1,000,000

②Fishercompanyownsanequipmentwiththehistoricalcostof￥30million.Theamountof￥8millionhasbeenrecordedasaccumulateddepreciationand￥2millionasprovisionfortheimpairmentoffi*edassets.OnDec.31,2006,thecompanymadeimpairmenttesttotheequipmentandfoundtherewasindicatorshowingthattheassetwasimpaired.Iftheequipmentissold,￥18millioncanbegainedgainafterthecosttosaleisdeducted.Ifitiskeptinuse,theresidualusefullifewouldbe5yearandthee*pectedfuturecashflowintheeachyearisinthefollowingtable:YearE*pectedfuturecashflowDiscountrate1￥6million5%2￥5.5million3￥4million4￥3.2million5￥1.8millionPleaseanalysisiftheequipmenthasbeenimpaired.Ifitisso,makenecessaryaccountingentries.

费希尔公司拥有*种设备的原值为3000万元，已经计提折旧800万元以及减值准备200万元，该公司于2006年12月31日对甲设备进展减值测试时发现，该类设备存在明显的减值迹象。如果公司出售该设备，将获得1800万元的净利润；如果继续使用，剩余的使用年限为5年，未来5年的现金流净值如表中所示:年预计未来现金流折现率1￥600万5%2￥550万3￥400万4￥320万5￥180万请问该资产是否发生减值？如果发生减值，计算其减值准备，并作出会计处理。[答疑编号811060102]a〕Isthereanyindicationthatanassetisimpaired"Yes

b〕Whatistherecoverableamountoftheequipment"

Carryingvalue=20million

FVlesscoststosell=18million

PVofthee*pectedfuturecashflows=600/〔1+5%〕+550/〔1+5%〕2+400/〔1+5%〕3+320/〔1+5%〕4+180/〔1+5%〕5=18.2million

Therecoverableamount=18.20million.

Provisionfortheimpairmentofthefi*edassets=20million–18.20million=1.8million.

Dr：Impairmentloss1,800,000

Cr：Provisionfortheimpairmentofasset1,800,000第七讲负债Liabilities1.Liabilitiesn.负债Definition:apresentobligationoftheentityarisingfrompastevents,thesettlementofwhichise*pectedtoresultinanoutflowfromtheentityofresourcesembodyingeconomicbenefits.

Presentobligation现在的义务Pastevents由过去的交易或事项引起的Outflowfromtheentityofresourcesembodyingeconomicbenefits经济利益的付出Probable〔contingentliabilities或有负债〕可能的Measurable可以计量的2.Classification:currentliabilitiesandnon-currentliabilities

Currentliabilities流动负债—accountspayable应付账款,currentnotespayable应付票据,dividendspayable应付股利,advancefromcustomers预收账款Non-current长期负债—long-termloan长期借款,bondspayable应付债券3.Measurementofliabilities:

Currentliabilities:atfacevalue以面值计量Non-Currentliabilities:atnetpresentvalue〔NPV〕净现值4.Lecturee*amplesillustration

Lecturee*amples1:

OnJan.5,*companyboughtofficefurniturefromYcompanyfor$15,000oncreditandagreetopaytheamountbytheendofJune.*companycannotpayits$15,000accountwithYcompanyontime.Asanaccommodation,onJuly1,Ycompanyagreetoaccept*company’s3monthsnotewiththefacevalueof$15,000attherateof5%.

Pleasedonecessaryaccountingentriesfor*company.[答疑编号811070101]January5Dr：Fi*edassets—officefurniture15,000固定资产Cr：Accountpayable15,000应付账款July1Dr：Accountpayable—Ycompany15,000应付账款Cr：Notespayable15,000应付票据Interest:$15,000×5%=$750

July31/August31/Sept.30

Dr：Intereste*pense750利息支出Cr：Interestpayable750应付利息October1Dr：Notespayable15,000应付票据Interestpayable2,250应付利息Cr：Bankdeposit17,250银行存款Lecturee*ample2:

OnMarch1,LuckyTravelAgencyCompanyreceived$5000advancepaymentfromABCcompanyforitsemployeetrainingtour.BytheendofMarch,$3000hasbeenearnedbyLuckyTravelAgencyCompanyybyprovidetourguideservice.MakethejournalentryforLuckyTravelCompany.

[答疑编号811070102]March1.Dr：Cash5,000现金Cr：Advancefromcustomer5,000预付货款March31Dr：Advancefromcustomer3,000预付货款Cr：Servicerevenue3,000主营业务收入Lecturee*ample3:

TheboardofdirectorofThomasontelecomcompanydeclaredaannualdividendof$1.5pershareon10,000sharesofcommonstockonNov.20.CashdividendswillbepaidonDec.20.Makethejournalentryforthecompany.

[答疑编号811070103]Nov.20Dr：Cashdividends15,000现金股利Cr：Dividendspayable15,000应付股利Dec.20Dr：Dividendspayable15,000应付股利Cr：Cash15,000现金5.AccountingrequirementsforDebentures债券的会计处理Bonds/Debentures

bondn.债券nationalbond国家公债debenturen.债券Facevalue/parvalue面值Facerate/couponrate债券利率Marketrate市场利率IssuingofBond

Issuedatthefacevalue〔parvalue〕平价发行atapremiumabovethefacevalue溢价发行〔facerate>marketfate〕atadiscountonthefacevalue折价发行〔facerate<marketfate〕Lecturee*ample—IssueofbondsatParValue平价发行债券:

LakecompanyissuesbondsonJan1,2007,withafacevalueof$500,000tobepaidin10yearsanda8%couponrateofinterestpayablesemiannually.〔effectiverate4%,n=20〕[答疑编号811070104]Dr：Cash500,000

Cr：Bondspayable500,000

Dr：Intereste*pense20,000

Cr：Cash20,000〔每次支付利息时做此分录〕Dr：Bond500,000

Cr：Cash500,000〔收回债券，返还票面金额〕Lecturee*ample—bondissuedatapremium溢价发行债券：LakecompanyissuesbondsonJan1,2007,withafacevalueof$500,000tobepaidin10yearsata8%couponrateofinterestpayablesemiannually.Themarketinterestis6%whenthebondsissued.〔effectiverate3%,n=20〕[答疑编号811070105]Presentvalueofprincipalrepayment=277,000

Presentvalueofinterestpayments=294,540

Presentvalueoffuturecashflows=574,540

Premium=574,540-500,000=74,540

Dr：Cash574,540

Cr：Bonds〔parvalue〕500,000

Premiumonbonds74,540

Dr：Intere