会计审计专业英语（第5版）课件：会计原理

ProfessionalEnglishforAccountingandAuditing

会计审计专业英语AccountingandItsEnvironment

会计与环境

AccountingPrinciples

会计原理1.1NatureandContentofAccounting会计的本质和内容1.2ObjectivesofFinancialReporting财务报告目标1.3UnderlyingAssumptions基本假设1.4AccountingBasis会计基础1.5TheInfluencesofModernTechnologiesonAccountingProfessional现代技术对会计职业的影响AccountingandItsEnvironment

1.1.1BusinessEnvironment商业环境

Organizations组织Businesses企业Not-for-profits非营利组织Corporations公司Partnerships合伙SoleProprietorships独资1.1NatureandContentofAccounting

1.1NatureandContentofAccounting1.1.2TheNatureandRoleofAccounting会计的本质和角色Accountingisaserviceactivity.会计是一项服务活动Itsfunctionisto作用是(1)providequantitativeinformation,primarilyfinancialinnature,提供财务方面的定量信息(2)abouteconomicentities关于经济实体的(3)thatisintendedtobeusefulinmakingeconomicdecisions-inmakingreasonedchoicesamongalternativecoursesofaction.有助于做出经济决策-在不同的方案中作出合理的选择

1.1.3UsersandAccountingInformation使用者与会计信息1.1NatureandContentofAccountingInternalusers,whomakedecisionsdirectlyaffectingtheinternaloperationsoftheenterprise.Externalusers,whomakedecisionsconcerningtheirrelationshiptotheenterprise.Twomajorclassificationsofusers两类使用者内部使用者，他们的决策直接影响企业内部运营。外部使用者，他们的决策关注自身与企业的关系。1.1.3UsersandAccountingInformation1.1NatureandContentofAccountingInternalusers,whomakedecisionsdirectlyaffectingtheinternaloperationsoftheenterprise.Suchas:

BoardofDirectors董事会Management管理者Employees雇员Externalusers,whomakedecisionsconcerningtheirrelationshiptotheenterprise.Suchas:Investors&Creditors投资者和债权人Suppliers&Customers供应商和客户Analysts分析师Government&Community政府和社区FinancialAccounting财务会计FinancialReports财务报告FinancialStatements财务报表AuditedbyCPAsGAAP公认会计准则ExternalUsersManagerialAccounting管理会计PerformanceEvaluation绩效评估Costing,Budgeting,etc成本核算，预算InternalUsers1.1.4FieldsofAccounting1.1NatureandContentofAccounting

1.1NatureandContentofAccounting1.1.5TheAccountingProcess会计程序(1)Identify确认(2)Measure计量(3)Record记录(4)Communicate报告

Theobjectiveofgeneralpurposefinancialreportingistoprovidefinancialinformationaboutthereportingentitythatisusefultoexistingandpotentialinvestors,lendersandothercreditorsinmakingdecisionsrelatingtoprovidingresourcestotheentity.1.2ObjectivesofFinancialReporting

财务报告的目的是提供有关报告主体的财务信息，以便对现有和潜在投资者、放款人和其他债权人在作出有关向该主体提供资源的决策时有用。(a)Primaryusergroupandinformationneeds主要用户群和信息需求Primaryusergroup：existingandpotentialinvestors,lendersandothercreditors主要用户群：现有和潜在投资者，贷方和其他债权人1.2ObjectivesofFinancialReporting

Theirdecisionsabout:他们的决定是：buying,sellingorholdingequityanddebtinstruments;providingorsettlingloansandotherformsofcredit;exercisingrightstovoteon,orotherwiseinfluence,management’sactionsthataffecttheuseoftheentity’seconomicresources.购买，出售或持有股权和债务工具;提供或结算贷款和其他形式的信贷;行使投票权或影响管理层影响实体经济资源使用的行为的权利。(b)Generalpurposefinancialreport:一般目标财务报告Financialposition财务状况Changesineconomicresourcesandclaims经济资源和索赔的变化Efficiencyoftheuseofentity’seconomicresources实体经济资源的使用效率1.2ObjectivesofFinancialReporting

1.3UnderlyingAssumptionTraditionalAssumptionsEconomicEntity会计主体——Thebusinessenterpriseisviewedasaspecificeconomicentityseparateanddistinctfromitsownersandanyotherbusinessunit.

GoingConcern持续经营——Abusinesswillcontinuetooperate“longenoughtouseitslongest-livedasset”,unlessthereisevidencetothecontrary.

UnitofMeasurement货币计量——thebusinessuseacommonunitofmeasurementinaccountingfortheretransactions.

AccountingPeriod会计分期——Accountantspreparemeaningfulfinancialreportsforongoingbusinessbydividingtheirlivesintoreportingintervalsofequallength.

企业被视为独立于所有者和其他经营单位的特定经济实体。除非有不利的证据，否则企业将继续运营“足够长的时间来使用其最长寿的资产”企业在会计核算中使用一种通用的计量单位。会计人员通过将生产日期划分为相等长度的报告间隔，以便于正在进行的业务出具有意义的财务报告。1.3UnderlyingAssumptionIASB:OneUnderlyingAssumption:GoingConcern持续经营

1.4AccountingBasisAccrualBasis权责发生制——Recognizestheeffectsoftransactionsandothereventswhentheyoccurratherthanonlywhencashoritsequivalentisreceivedorpaid,andaccountingreportstheseeffectsinthefinancialstatementsoftheperiodstowhichtheyrelate.

CashBasis

现金收付制——Recognizeschangesinfinancialpositionandperformanceonlywhencashisreceivedorpaid.

1.5TheInfluencesofModernTechnologiesonAccountingProfessionalBigdataanalysisandprocessinginaccounting会计大数据分析与处理Fullydigitalinvoices全面数字化电子发票Financialclouds财务云Electronicaccountingarchives电子会计档案New-generationERP新一代ERPBusinessintelligence商业智能，……

AccountingConceptsandPrinciples会计概念与原则

AccountingPrinciples

会计原理2.1QualitativeCharacteristicsofUsefulAccountingInformation

有用会计信息的质量特征 2.2ElementsoftheFinancialStatements

财务报表要素2.3RecognitionandMeasurementPrinciples

确认与计量的原则ConceptsandPrinciples2.1QualitativeCharacteristics

（IASB）FundamentalqualitativecharacteristicsRelevance相关性Predictivevalue预测价值Confirmatoryvalue验证价值Materiality重要性Faithfulrepresentation如实反映Complete完整性Neutral中立性Freefromerror无差错2.1QualitativeCharacteristics

（IASB）EnhancingqualitativecharacteristicsComparability可比性Consistency一致性Verifiability可验证性Timeliness及时性Understandability可理解性Pervasiveconstraintonusefulfinancialreporting:BenefitoverCost成本效益原则Financialstatementsshouldbeunderstandabletoeveryone.Trueorfalse?False2.2.1FinancialPosition财务状况Asset资产:Anassetisapresenteconomicresourcecontrolledbytheentityasaresultofpastevents.

Aneconomicresourceisarightthathasthepotentialtoproduceeconomicbenefits.

Threeessentialcharacteristicsofassets：资产的三个基本特征Rights权利potentialtoproduceeconomicbenefit潜在的收益Control控制2.2ElementsoftheFinancialStatements财务报表的要素

2.2.1FinancialPositionLiability负债:Aliabilityisapresentobligationoftheentitytotransferaneconomicresourceasaresultofpastevents.负债是企业因过去事项而交付经济资源的现时义务。Threeessentialcharacteristicsofassets：Obligation义务transferofaneconomicresource转移经济资源presentobligationasaresultofpastevents过去事件导致的现有义务Equity权益:theresidualinterestintheassetsoftheentityafterdeductingallitsliabilities.扣除所有负债后的实体资产的剩余权益2.2ElementsoftheFinancialStatements

2.2.2Performance经营成果ConceptofPerformance:thedifferencebetween(1)resourceinflows(income)and(2)outflows(expenses)overaperiodoftime.2.2ElementsoftheFinancialStatements

2.2ElementsoftheFinancialStatementsExpenses费用Decreasesineconomicbenefits经济效益下降IntheformofoutflowsordepletionsofassetsorincurrencesofliabilitiesResultindecreasesinequity,otherthanthoserelatingtodistributionstoequityparticipants.

Income收益

Increasesineconomicbenefits增加经济效益IntheformofinflowsorenhancementsofassetsordecreasesofliabilitiesResultinincreasesinequity,otherthanthoserelatingtocontributionsfromequityparticipants.RevenuesandGainsExpenses(includeLosses)

以资金流入或增加资产或减少负债的形式导致所有者权益增加，但与股本参与者的投资有关的除外。资产的流出、消耗或负债的发生导致所有者权益减少，但与分配给股本参与者有关的除外。费用（含损失）收入与利得2.3RecognitionandMeasurementPrinciplesMeasurementBases计量基础Historicalcost.

历史成本Currentvalue当前价值fairvalue公允价值valueinuseforassetsandfulfilmentvalueforliabilitiescurrentcost当前成本RecognitionCriteria确认标准theitemmeetsthedefinitionofanelement-asset,liabilityorequity,incomeorexpense;therecognitionofthatitemprovidesinformationusefultotheusersoffinancialstatements.

符合要素的定义——资产、负债或权益、收入或费用;为财务报表使用者提供了有用的信息。资产的使用价值和负债的履行价值FinancialStatements财务报表

AccountingPrinciple

会计原理Acompletesetoffinancialstatementscomprise（IAS1）：StatementofFinancialPosition财务状况表Statementofprofitorlossandothercomprehensiveincomefortheperiod;

损益和其他综合收益表StatementofChangesinEquity所有者权益变动表StatementofCashFlows现金流量表Notes附注Astatementoffinancialpositionasatthebeginningoftheprecedingperiod（前期财务状况表重述，仅在需要时提供）FinancialStatements

3.1StatementofFinancialPosition财务状况表（资产负债表）3.2StatementofComprehensiveIncome综合收益表3.3StatementofChangesinEquity所有者权益变动表3.4StatementofCashFlows现金流量表FinancialStatements财务报表

3.1.1ClassificationofAssetsandLiabilitiesCurrentorNoncurrent?Currentmeans“oneyearorlessthanthenormalcourseoftheentity’soperatingcycle”.Theoperatingcycleistheaveragetimebetweentheacquisitionofmaterialsforprocessingandtheirrealizationincashorcashequivalents.3.1StatementofFinancialPosition财务状况表

3.1.1资产和负债的分类当前还是非当前？当前意味着“一年或更少于实体运营周期的正常过程”。经营周期是获取加工材料与实现现金或现金等价物之间的平均时间。3.1.1ClassificationofAssetsandLiabilities3.1StatementofFinancialPositionCurrentAssets流动资产

Cash现金、货币资金Receivables应收款项Short-terminvestments短期投资Inventories存货Othercurrentassets

Non-urrentAssets非流动资产Property,plantandequipment固定资产Intangibleassets无形资产Investments

投资Othernon-currentassets

3.1.1ClassificationofAssetsandLiabilities3.1StatementofFinancialPositionCurrentLiabilities流动负债Accountspayable应付账款Short-termnotespayable应付票据Wagespayable应付工资Taxespayable应交税金Non-CurrentLiabilities长期负债Long-termborrowings长期借款Bonds应付债券Mortgages抵押借款

3.1.2ClassificationofEquity权益分类Corporation:stockholders’equity公司：股东权益Sharecapital股本Retainedearnings留存收益Soleproprietorship:

asinglecapitalaccount独资：单一资本账户Partnership,capitalaccountsareestablishedforeachpartner为每个合作伙伴建立伙伴关系，资本账户3.1StatementofFinancialPosition

3.1StatementofFinancialPosition3.1.3FormatofStatementofFinancialPosition财务状况报表格式ReportformAssets $xxxLiabilities $xxxStockholders’equity xxxTotalliabilitiesandstockholders’equity $xxxAccountformAssets$xxxLiabilities$xxxStockholders’equityxxxTotalassets$xxxTotalliabilitiesandstockholders’equity$xxx

3.2StatementofComprehensiveIncomeClassificationofexpensesIAS1requiresthat“anentityshallpresentananalysisofexpensesusingaclassificationbasedoneitherthenatureofexpensesortheirfunctionwithintheentity,whicheverprovidesinformationthatisreliableandmorerelevant”.

费用分类IAS1要求“所有者权益应使用基于费用的性质或其在实体内的功能的分类来提供费用分析，以提供可靠和更相关的信息为准”。Classificationofexpenses ThenatureofexpensemethodRevenue X Otherincome X Changesininventoriesoffinishedgoodsandworkinprogress X Rawmaterialsandconsumablesused X Employeebenefitscosts X Depreciationandamortizationexpense X Otherexpenses X

Totalexpenses (X)

Profitbeforetax X

3.2StatementofComprehensiveIncomeClassificationofexpenses ThefunctionofexpensemethodRevenue X Costofsales (X)

Grossprofit X Otherincome X Distributioncosts (X) Administrativeexpenses (X) Otherexpenses (X)

Profitbeforetax X

3.2StatementofComprehensiveIncome

3.3StatementofChangesinEquityMajorinformation-ontheface(a)totalcomprehensiveincomefortheperiod;该期间的综合收益总额(b)foreachcomponentofequity,theeffectsofretrospectiveapplicationorretrospectiverestatementrecognizedinaccordance;and针对所有者权益的每个项目的报表重述的影响(c)foreachcomponentofequity,areconciliationbetweenthecarryingamountatthebeginningandtheendoftheperiod,separatelydisclosingchangesresultingfrom:针对所有者权益的每个项目，期初余额与期末余额之间变动的原因profitorloss;损益othercomprehensiveincome;and其他综合收益transactionswithowners.与所有者的交易

3.3StatementofChangesinEquityOtheritems-eitheronthefaceorinthenotes(a)ananalysisofothercomprehensiveincomebyitemforeachcomponentofequity;and(b)theamountofdividendsrecognizedasdistributionstoownersduringtheperiod,andtherelatedamountofdividendspershare.

其他项目–在表内或者在附注中（a）按每个所有者权益项目组成项目分析其他综合收益;（b）于期内确认为所有者分派的股息金额，以及相关的每股股息金额。3.4.1CashandCashEquivalents现金和现金等价物Cash:cashonhand,demanddeposits库存现金，活期存款Cashequivalentsareshort-termhighlyliquidinvestmentsthatare现金等价物是指期限短、流动性高的投资(1)readilyconvertibletoknownamountsofcash,and(2)soneartotheirmaturity(originalmaturityofthreemonthsorless)thattheypresentinsignificantriskofchangesinvalue.

3.4StatementofCashFlows

（1）可随时转换为已知金额的现金，且（2）因接近其到期日（原始到期日为三个月或更短），价值变动风险很小。3.4.2ThreeCategoriesofCashFlows现金流的三种分类investingactivities:投资活动purchaseandsaleofassetsnotgenerallyheldforresale购买和出售非交易性资产purchaseandsaleoffinancialinstrumentsnotintendedfortrading购买和出售非交易性金融工具makingandcollectingofloans

发放和收取贷款Financingactivities:融资活动obtaincashfromorrepaytoowners(equityfinancing)andcreditors(debtfinancing)向业主(股权融资)及债权人(债务融资)取得现金或偿还现金Operatingactivities:经营活动alltransactionsthatarenotinvestingandfinancingactivities除了投资和融资活动以外的所有活动3.4StatementofCashFlows

3.4.3DirectandIndirectMethod-Cashflowsfromoperatingactivities经营活动现金流量的直接法和间接法Directmethod:直接法CashflowsfromoperatingactivitiesCashreceiptsfromcustomers 30150 Cashpaidtosuppliersandemployees27600 Interestpaid 270 Incometaxespaid 900 (28770)Netcashprovidedbyoperatingactivities 13803.4StatementofCashFlows

3.4.3DirectandIndirectMethod-CashflowsfromoperatingactivitiesIndirectmethod:间接法Netincome 净收益Adjustmentstoreconcileincomefromcontinuingoperationstocashprovidedbyoperatingactivities:将持续经营的净利润调整为经营活动现金流

Depreciation折旧Amortizationofintangibles 无形资产摊销Netgainonassetsales资产出售净收益Changeinoperatingassetsandliabilities: 经营性资产与负债的变动Receivables应收账款Inventories存货Otherassets其他流动资产Accountspayable应付账款Otherliabilities其他流动负债NetCashProvidedbyOperatingActivities经营活动净现金流量3.4StatementofCashFlows

TheAccountingCycle会计循环,ZhongnanUniversityofEconomicsandLawAccountingPrinciple

会计原理

AccountingEquationandDouble-entryBookkeeping会计等式与复式记账

AccountingEquation

会计等式Double-EntryBookkeeping

复式记账AccountingCycle会计循环

Step1.Collect,ExamineandProcessTransactions

交易的收集、审核与处理Step2.AdjustAccountBalancesasNecessary调整必要的会计账户Step3.PrepareFinancialStatements

编制财务报表Step4.CloseTemporaryAccounts结平暂时性账户TheAccountingCycle

Theaccountingequationstatesthatassetsequalliabilitiesplusequity.Assets=Liabilities+Equity

alwaysholdaslongasnoerrorhasbeenmadethebasisofdouble-entrybookkeepingsystemthebasisofbalancesheet4.1.1AccountingEquation

会计等式是资产等于负债加所有者权益。资产=负债+权益只要没有错误就一直相等复式记账的基础资产负债表的基础4.1.1AccountingEquationAssets=liabilities+EquityStartthecompany$10,000=$0+$10,000Purchaseequipment

5,000=5,000

$15,000=$5,000+$10,000Issuecommonstock20,000=

20,000$35,000=$5,000+$30,000Payforsupplies1,000(1,000)$35,000=$5,000+$30,000Payfordebts(3,000)=(3,000)

$32,000=$2,000$30,000Table4-1Asystemofrecordingtransactionsinawaythatmaintainstheequalityoftheaccountingequation.复式记账是一种保持会计等式相等的记账方式。Thefundamentalruleofdouble-entrybookkeepingisthatdebitsmustequalcredits.复式记账的基本原则是借方必须等于贷方。Foreverytransaction,theremustbeatleastonedebitandonecredit.每一个交易，都必须是有借方和贷方Debitsmustalwaysequalcreditsforeachtransaction.

每笔交易的借方和贷方必须相等Debitsarealwaysenteredontheleftsideofanaccountandcreditsarealwaysenteredontherightside.借方记入账户的左侧，贷方记入账户的右侧4.1.2Double-EntryBookkeeping

TheAccountingEquationwithT-AccountsT形账户4.1.2Double-EntryBookkeeping

Assets=Liabilities+Owners’EquityDRCR+-DRCR-+DRCR-+

HowAccountsAffectOwners‘Equity账户如何影响所有者权益4.1.2Double-EntryBookkeepingCapitalStockDRCR-+RetainedEarningsDRCR-+

Owners'EquityDR

CR-+ExpensesDRCR+-RevenuesDRCR-+DividendsDRCR+-Table4-2DebitandCreditRelationshipsofAccounts账户的借贷关系4.1.2Double-EntryBookkeepingAssetsLiabilitiesEquityRevenuesExpensesIncreasesDebitsCreditsCreditsCreditsDebitsDecreasesCreditsDebitsDebitsDebitsCreditsNormalbalanceDebitCreditCreditCreditDebit

Contraaccounts,whicharedesignedtoshowoffsetstootherrelatedaccounts,haveoppositebalances.抵减帐户，被用于列示相关账户的抵减项，余额相反1.Collect,examineandprocesstransactions.业务的收集、审核与处理a.preparejournalentriesforthetransactions.编制业务的会计分录b.postjournalentriestothegeneralledger.将分录登记入账c.prepareatrialbalance.编制试算平衡表2.Adjustaccountbalancesasnecessary.调整必要的账户余额a.recordadjustmentsinthegeneraljournal.编制调整分录b.postadjustmentstothegeneralledger.将调整分录登记入账c.prepareanadjustedtrialbalance.编制调整后的试算平衡表4.2AccountingCycle会计循环

3.Preparefinancialstatements.编制财务报表a.statementofprofitorloss.损益表b.statementofchangesinequity.所有者权益变动表c.statementoffinancialposition.财务状况表（资产负债表）d.statementofcashflows.现金流量表4.Closetemporaryaccounts.结平暂时性账户a.recordclosingentriesinthegeneraljournal.编制结帐分录b.postclosingentriestothegeneralledger.将结帐分录登记入账c.prepareapost-closingtrialbalance.编制结帐后的试算平衡表4.2AccountingCycle会计循环Ajournalisanaccountingrecordinwhichbusinesstransactionsareenteredinchronologicalorder.Journalentriesrecordtransactioninformation;debitsequalcredits.分录记录交易信息，借方等于贷方JournalEntries日记账GeneralJournalEntryFormatDate DebitEntry.............xx CreditEntry...........xx

Explanation.

日记帐是一种会计记录，按业务的时间顺序登记。June1.Marsissues3000sharesof$10parvaluecommonstock.Checkstotaling$30,000arereceivedfromstockholders.JournalEntriesDateDescriptionsPRDebitCreditJune1CashCommonStockIssuingcommonstock10130130,00030,000

6月1日.Mars发行3000股每股面值10美元的普通股。从股东那里收到总额为30,000美元的支票。Chartofaccounts会计科目表ASSETS(100-199)101Cash102AccountsReceivable105Inventory126PrepaidRent150Furniture151AccumulatedDepreciationLIABILITIES(200-299)

201AccountsPayable205WagesPayable208IncomeTaxPayableOWNERS’EQUITY(300-399)301CommonStock305RetainedEarningsCHANGESINOWNERS’EQUITY(400-499)401DividendsREVENUESANDEXPENSES(500-599)501Sales502Purchases505WagesExpense506RentExpense508DepreciationExpense510UtilityExpense520IncomeTaxExpense550IncomeSummaryThetrialbalanceisalistingofalltheaccountsandtheirbalancestoensurethattotaldebitsequaltotalcredits.试算平衡表是所有账户及其余额的列表，以确保借方总额等于贷方总额。Iftotaldebitsdonotequaltotalcredits,anerrorhasoccurred,andtheaccountanthastotrackdowntheerrorandcorrectit.Ontheotherhand,evenifatrialbalancehasequaldebitsandcredits,theremaybeerrorsintheaccountingrecords.Table4-6TrailBalanceTrailBalance试算平衡表

如果借方总额不等于贷方总额，意味着有错误，会计人员必须跟踪并纠正错误。另一方面，即使试算表的借方和贷方相等，会计记录也可能有错误。Therearetwomaintypesofyear-endadjustments:(1)valuationadjustments;(2)accrualsanddeferralsadjustments.主要有两类调整分录：(1)价值调整;(2)应计与递延的调整。valuationadjustments价值调整Thedepreciationexpenseforthefurnitureiscomputedas$24,000dividedby48monthsor$500permonth.Theadjustingentryis:

计算家具的折旧费为$24000除以48个月，即每个月$500，调整分录为：AdjustingEntries调整分录June30DepreciationExpenseAccumulatedDepreciationRecordonemonthdepreciation508151500500

(2)accrualsanddeferralsadjustments应计与递延的调整Deferredexpense递延费用WhenMarsprepaidits$12,000one-yearrenton3June,thecompanydebitedanassetaccount,PrepaidRent,andcreditedCash.

TheadjustingentryforMarsis:

AdjustingEntriesJune30RentExpensePrepaidRentExpiredonemonth’srent5061261,0001,000

6月3日，Mars预付了1.2万美元的一年期租金，公司借记了一个资产账户，即预付租金，并贷记了现金。调整会计分录是（1个月的租金）:Deferredrevenue递延收入Supposeatrainingcompanyreceives$1,200fromcustomersforone-yeartrainingprogramstartingonAugust1.AtAugust31thereshouldbe$100ontheincomestatementasrevenue,and$1,100onthebalancesheetasunearnedrevenue(liability).Theoriginalentryis：Cash$1,200UnearnedRevenue$1,200Theadjustingentryis：UnearnedRevenue$100TrainingRevenue$100AdjustingEntries

假设一家培训公司从客户那里收到$1200，用于从8月1日开始为期一年的培训项目。到8月31日，损益表上应该有$100作为收入，资产负