第一篇：農(nóng)村經(jīng)濟(jì)會(huì)計(jì)講義

農(nóng)村經(jīng)濟(jì)會(huì)計(jì)基礎(chǔ)

一、內(nèi)容大綱

1． 農(nóng)村經(jīng)濟(jì)會(huì)計(jì)核算制度

（1）總則

（2）核算方法及基本要求

2． 會(huì)計(jì)核算基本流程

（1）基本流程

經(jīng)濟(jì)業(yè)務(wù)→原始憑證→記賬憑證→會(huì)計(jì)賬簿→會(huì)計(jì)報(bào)表

（2）會(huì)計(jì)檔案管理

3． 常涉經(jīng)濟(jì)業(yè)務(wù)舉例

（1）基本事項(xiàng)：

A.資金收入及支出；

B.資金籌集；

C.取得資產(chǎn)；

D.投入生產(chǎn)

（2）對(duì)外事項(xiàng)：

A.經(jīng)營業(yè)務(wù)；

B.往來業(yè)務(wù)；

C.發(fā)包及上交收入；

D.其他收支業(yè)務(wù)

（3）管理開支

4．課后作業(yè)：完成《基礎(chǔ)會(huì)計(jì)》實(shí)習(xí)任務(wù)

二、內(nèi)容簡述

1、農(nóng)村經(jīng)濟(jì)會(huì)計(jì)核算制度

（1）總則

農(nóng)村經(jīng)濟(jì)集體組織會(huì)計(jì)制度，是指由村或村民小組設(shè)置的社區(qū)性集體經(jīng)濟(jì)組織，代行村集體經(jīng)濟(jì)組織職能，實(shí)行統(tǒng)一核算和分散核算相結(jié)合的兩級(jí)核算體制。

村集體經(jīng)濟(jì)組織的會(huì)計(jì)，記賬采用借貸記賬法，會(huì)計(jì)年度采用公歷制（1月1日至12月31日），核算以“元”為單位。

（2）核算方法及基本要求

2、會(huì)計(jì)核算基本流程

（1）基本流程

經(jīng)濟(jì)業(yè)務(wù)→原始憑證→記賬憑證→會(huì)計(jì)賬簿→會(huì)計(jì)報(bào)表

A.原始憑證

包括各類發(fā)票、收據(jù)、合同等表明經(jīng)濟(jì)業(yè)務(wù)發(fā)生的書面證明。

B.記賬憑證

根據(jù)原始憑證反應(yīng)的數(shù)據(jù)信息編制，要做到記錄真實(shí)、內(nèi)容完整、手續(xù)完備、書寫清楚規(guī)范、編號(hào)連續(xù)，且不得土改刮擦挖補(bǔ)。

C.會(huì)計(jì)賬簿

會(huì)計(jì)賬簿是指按一定格式賬頁組成的，以會(huì)計(jì)憑證為依據(jù)，全面連續(xù)記錄各項(xiàng)經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)的簿籍。應(yīng)由封面（標(biāo)明賬簿和單位名稱）、扉頁(標(biāo)明科目索引、經(jīng)管人員等使用信息)、賬頁（記錄具體的經(jīng)濟(jì)事項(xiàng)相關(guān)信息）。

裝訂成冊(cè)的賬簿從第一頁到最后一頁編定頁數(shù)，按順序連續(xù)編號(hào)，不得跳頁、缺頁。

D.會(huì)計(jì)報(bào)表

會(huì)計(jì)報(bào)表是反映村集體經(jīng)濟(jì)組織一定時(shí)期內(nèi)經(jīng)濟(jì)活動(dòng)情況的書面報(bào)告。

村集體需按時(shí)編制月報(bào)表和季度報(bào)表，包括科目余額表和收支明細(xì)表；年度終了時(shí)，還需出具年度報(bào)表，含資產(chǎn)負(fù)債表和收益及收益分配表。

并且，村集體經(jīng)濟(jì)組織要定期向財(cái)政部門或農(nóng)村經(jīng)營管理部門上報(bào)、對(duì)外公布報(bào)表；各級(jí)農(nóng)村經(jīng)營管理部門應(yīng)對(duì)所轄地區(qū)報(bào)送的村集體經(jīng)濟(jì)組織會(huì)計(jì)報(bào)表進(jìn)行審查，然后逐級(jí)匯總上報(bào)。

（2）會(huì)計(jì)檔案管理

會(huì)計(jì)檔案，是指會(huì)計(jì)憑證、會(huì)計(jì)賬簿和財(cái)務(wù)會(huì)計(jì)報(bào)告等會(huì)計(jì)核算專業(yè)材料，是記錄和反映單位經(jīng)濟(jì)業(yè)務(wù)的重要史料和證據(jù)，各單位應(yīng)充分重視和切實(shí)加強(qiáng)對(duì)會(huì)計(jì)檔案的管理。

單位應(yīng)建立會(huì)計(jì)檔案室，指定專人負(fù)責(zé)管理。

單位每年形成的會(huì)計(jì)檔案，應(yīng)由會(huì)計(jì)部門按要求歸檔立卷、裝訂成冊(cè)，編制會(huì)計(jì)檔案保管清冊(cè)。當(dāng)年形成的會(huì)計(jì)檔案，會(huì)計(jì)年度終了后，由本單位會(huì)計(jì)部門保管一年；期滿后，移交本單位檔案部門統(tǒng)一保管。

各單位的會(huì)計(jì)檔案不得借出，如需查閱或復(fù)制，要經(jīng)單位負(fù)責(zé)人批準(zhǔn)并辦理登記手續(xù)。

3、常涉經(jīng)濟(jì)業(yè)務(wù)舉例

（1）基本事項(xiàng)：

A.資金收支

主要是指現(xiàn)金、銀行存款的收支情況。

單位應(yīng)按要求，設(shè)置“現(xiàn)金”“銀行存款”兩個(gè)資產(chǎn)類會(huì)計(jì)科目。

當(dāng)有資金的收入、增加事項(xiàng)發(fā)生時(shí)，計(jì)入“現(xiàn)金”“銀行存款”科目的借方；當(dāng)有資金的支出、減少事項(xiàng)發(fā)生時(shí)，計(jì)入其貸方。

例.6月1日，華東村從銀行提取現(xiàn)金5000元。

借：現(xiàn)金5000

貸：銀行存款5000

B.資金籌集

籌資，主要從外部取得。即原本屬于別人的資金或資產(chǎn)，現(xiàn)在自己擁有了使用權(quán)。主要形式有兩種——借錢，或投資。

根據(jù)這兩種形式，按業(yè)務(wù)情況，具體開設(shè)“短期借款”“資本”科目。

當(dāng)籌集到資金或資產(chǎn)時(shí)，借方登記為相關(guān)的資金或資產(chǎn)，貸方登記“短期借款”或“資本”科目。

例.華東村向農(nóng)信社借入一筆期限6個(gè)月的借款5萬元。

借：銀行存款50000

貸：短期借款—農(nóng)信社50000

例.華東村集體經(jīng)濟(jì)組織受到農(nóng)戶王明投入的現(xiàn)金5000元。

借：現(xiàn)金5000

貸：資本—個(gè)人資本—王明5000

C.取得資產(chǎn)

這里主要指從外部購入、或自行生產(chǎn)取得的資產(chǎn)，包括庫存物資、固定資產(chǎn)、農(nóng)業(yè)資產(chǎn)幾大類。

根據(jù)這幾個(gè)類別，具體開設(shè)“固定資產(chǎn)”“庫存物資”“農(nóng)業(yè)資產(chǎn)”科目，并按照資產(chǎn)的細(xì)分類別設(shè)置明細(xì)科目。

當(dāng)取得資產(chǎn)時(shí)，以該資產(chǎn)的買價(jià)加上相關(guān)稅費(fèi)、運(yùn)雜費(fèi)等取得成本計(jì)入借方，科目為“固定資產(chǎn)”“庫存物資”或“農(nóng)業(yè)資產(chǎn)”；貸方相應(yīng)登記付出的費(fèi)用成本金額，計(jì)入“銀行存款”

“現(xiàn)金”等科目。

例.6月19日華東村購入化肥30噸，價(jià)款合計(jì)21000元，貨款已通過銀行轉(zhuǎn)賬支付，化肥已驗(yàn)收入庫。

借：庫存物資—化肥21000

貸：銀行存款21000

例.華東村以銀行存款購入不需安裝的收割機(jī)一臺(tái)，發(fā)票價(jià)格12萬元，付運(yùn)費(fèi)6000元

借：固定資產(chǎn)—生產(chǎn)經(jīng)營用—收割機(jī)126000

貸：銀行存款126000

D.投入生產(chǎn)

生產(chǎn)的成果主要以林業(yè)資產(chǎn)、牲畜（禽）資產(chǎn)為主。

所有生產(chǎn)過程中發(fā)生的支出，都構(gòu)成生產(chǎn)成果的成本，包括生產(chǎn)領(lǐng)用的庫存物資、材料和人工費(fèi)用、固定資產(chǎn)的折舊分?jǐn)偟取?/p>

應(yīng)設(shè)置“生產(chǎn)（勞務(wù)）成本”科目，借方登記生產(chǎn)或提供勞務(wù)過程中發(fā)生的材料、人工等各種費(fèi)用支出的加總額；貸方在產(chǎn)品huo生產(chǎn)完并驗(yàn)收入庫的時(shí)候，或提供勞務(wù)完成之后，將發(fā)生的相關(guān)費(fèi)用成本轉(zhuǎn)出。

例.華東村統(tǒng)一經(jīng)營的農(nóng)場秋播時(shí)，用庫存小麥種子4000公斤，計(jì)價(jià)5000元；化肥32噸，計(jì)價(jià)8000元；用現(xiàn)金支付臨時(shí)人員工資1000元，應(yīng)付固定人員工資2000元，銀行存款支付農(nóng)機(jī)作業(yè)費(fèi)3200元。

借：生產(chǎn)（勞務(wù)）成本——小麥19200

貸：庫存物資——小麥種子5000

庫存物資——化肥8000

現(xiàn)金1000

應(yīng)付工資——XXX2000

銀行存款3200

（2）對(duì)外事項(xiàng)：

A.經(jīng)營業(yè)務(wù)

村集體經(jīng)濟(jì)組織通過經(jīng)營活動(dòng)取得的收入，以及這個(gè)過程中發(fā)生的各項(xiàng)支出，我們可以概括稱為經(jīng)營業(yè)務(wù)。主要通過兩個(gè)科目表現(xiàn)——a經(jīng)營收入：包括農(nóng)產(chǎn)品、物資等的銷售收入，租賃、勞務(wù)或服務(wù)收入；b.經(jīng)營支出：包括銷售的各項(xiàng)資產(chǎn)對(duì)應(yīng)的成本，提供勞務(wù)或服務(wù)時(shí)的其他支出。

當(dāng)有經(jīng)營業(yè)務(wù)發(fā)生時(shí)，若引起收入增加，則借記“銀行存款”“現(xiàn)金”科目，貸記“經(jīng)營收入”；同時(shí)結(jié)轉(zhuǎn)相關(guān)成本，借記“經(jīng)營支出”，貸記“庫存物資”等科目。

例.華東村銷售給A公司甲農(nóng)產(chǎn)品一批，取得價(jià)款合計(jì)13000元，貨款已取得并存入銀行。該批農(nóng)產(chǎn)品成本為9000元。

出售產(chǎn)品時(shí)，借：銀行存款13000

貸：經(jīng)營收入——農(nóng)產(chǎn)品銷售收入13000

同時(shí)結(jié)轉(zhuǎn)成本，借：經(jīng)營支出——農(nóng)產(chǎn)品銷售支出9000

貸：庫存物資——小麥9000

B.往來業(yè)務(wù)

村集體經(jīng)濟(jì)組織在經(jīng)營活動(dòng)和其他企業(yè)或個(gè)人發(fā)生的，有款項(xiàng)收支產(chǎn)生的業(yè)務(wù)往來，我們可以稱為往來業(yè)務(wù)。按照對(duì)內(nèi)和對(duì)外兩種情況，相應(yīng)開設(shè)“應(yīng)收款”“應(yīng)付款”和“內(nèi)部往來”。

當(dāng)與村集體以外的單位或個(gè)人發(fā)生業(yè)務(wù)往來，產(chǎn)生款項(xiàng)，但是卻我方尚未支付的時(shí)候，借記相關(guān)科目，貸記“應(yīng)付款”；若對(duì)方尚未支付，則借記入“應(yīng)收款”，貸記相關(guān)科目。

當(dāng)與村集體內(nèi)部的從屬單位或個(gè)人發(fā)生業(yè)務(wù)往來，則計(jì)入“內(nèi)部往來”科目。

例.華東村從所屬某農(nóng)場購入幼豬一批，價(jià)款合計(jì)為17500元，款項(xiàng)尚未支付。

購入幼豬時(shí)，未付款，借：牲畜（禽）資產(chǎn)——幼豬17500

貸：內(nèi)部往來——村農(nóng)場17500

當(dāng)償還款項(xiàng)時(shí)，借：內(nèi)部往來——村農(nóng)場17500

貸：銀行存款17500

C.發(fā)包及上交收入

村集體收到的村設(shè)企業(yè)山交來款項(xiàng)，作為上交收入；收到村個(gè)人承包業(yè)務(wù)交來的款項(xiàng)，作為發(fā)包收入。

例.華東村集體收到村辦水泥廠上交利潤9萬元，款存銀行。

借：銀行存款90000

貸：發(fā)包及上交收入——上交收入——村辦水泥廠90000

E.其他收支業(yè)務(wù)

對(duì)于村集體組織超出上述幾項(xiàng)基本業(yè)務(wù)或者對(duì)外業(yè)務(wù)、管理用開支以外的，其他收入或開支業(yè)務(wù)，統(tǒng)統(tǒng)稱作其他收支事項(xiàng)。

當(dāng)發(fā)生盤盈物資、出售固定資產(chǎn)或罰款收入等引起收入增加的事項(xiàng)時(shí)，記入“其他業(yè)務(wù)收入”借方；當(dāng)發(fā)生盤虧資產(chǎn)、自然災(zāi)害造成損失、確認(rèn)無法收回應(yīng)收款或支付借款利息的時(shí)候，記入“其他支出”。

例.華東村集體盤存資產(chǎn)時(shí)，盤盈玉米400公斤，計(jì)價(jià)400元。

借：庫存物資——玉米400

貸：其他收入400

例.華東村集體因發(fā)生水災(zāi)損失庫存水泥20噸，價(jià)值3000元。

借：其他支出3000

貸：庫存物資——水泥30003、管理開支

村集體經(jīng)濟(jì)組織的管理費(fèi)用，主要包括管理人員工資補(bǔ)助、辦公費(fèi)（辦公用品、電話費(fèi)等）、差旅費(fèi)、管理用的固定資產(chǎn)折舊和維修費(fèi)。

例1.華東村集體會(huì)計(jì)李天明參加會(huì)計(jì)培訓(xùn)，借現(xiàn)金1000元。培訓(xùn) 結(jié)束后，經(jīng)領(lǐng)導(dǎo)審核準(zhǔn)予報(bào)銷車票、補(bǔ)助等差旅費(fèi)800元，余下200元退回。

借款時(shí)，借：內(nèi)部往來——李天明1000

貸：現(xiàn)金1000

報(bào)銷時(shí)，借：管理費(fèi)用——差旅費(fèi)800

現(xiàn)金200

貸：內(nèi)部往來——李天明1000

第二篇：會(huì)計(jì)總賬講義（模版）

總賬講義

一、建立賬套資料（點(diǎn)擊“系統(tǒng)管理”，admin注冊(cè)進(jìn)入，賬套／建立）

二、財(cái)務(wù)分工（點(diǎn)擊“系統(tǒng)管理”，admin注冊(cè)進(jìn)入，權(quán)限／操作員、權(quán)限）

三、建立基本檔案信息（主管注冊(cè)進(jìn)入企業(yè)應(yīng)用平臺(tái)，基礎(chǔ)設(shè)置／機(jī)構(gòu)設(shè)置／部門檔案、職員檔案；基礎(chǔ)設(shè)置／機(jī)構(gòu)設(shè)置／客戶與供應(yīng)商檔案）

四、總賬系統(tǒng)初始設(shè)置

1、設(shè)置系統(tǒng)業(yè)務(wù)參數(shù)（總賬／設(shè)置／選項(xiàng)）

2、建立會(huì)計(jì)科目體系（基礎(chǔ)設(shè)置／財(cái)務(wù)／會(huì)計(jì)科目）

會(huì)計(jì)科目設(shè)置首先從一級(jí)科目開始，逐級(jí)向下設(shè)置明細(xì)科目；賬頁格式若選數(shù)量金額式，應(yīng)選擇計(jì)量單位；現(xiàn)金：日記賬／銀行存款：日記賬、銀行賬／應(yīng)收賬款：客戶往來／應(yīng)付賬款：供應(yīng)商往來／工資費(fèi)用：部門核算

3、設(shè)置憑證類型（基礎(chǔ)設(shè)置／財(cái)務(wù)／憑證類別）

4、設(shè)置結(jié)算方式（基礎(chǔ)設(shè)置／收付結(jié)算／結(jié)算方式）

5、輸入期初余額（總賬／設(shè)置／期初余額）

如果企業(yè)在年初開始建賬，只輸入年初余額；如果在年中建賬，如在7月份開始建賬，需要錄入7月份期初余額以及1—6的借方累計(jì)發(fā)生額和貸方累計(jì)發(fā)生額，年初余額由系統(tǒng)自動(dòng)計(jì)算。

先輸入明細(xì)科目期初余額再輸入總賬科目期初余額；輔助核算科目需要雙擊進(jìn)入操作界面。

五、填制憑證

注意：

1、只有最底級(jí)科目才能輸入發(fā)生額；

2、憑證日期不能超過計(jì)算機(jī)系統(tǒng)日歷日期，只允許輸入未結(jié)賬月份的憑證；

3、每完成一步填制，按回車鍵到下一步，若需要輸入輔助核算資料便可以自動(dòng)彈出對(duì)話框；

4、刪除一行或增加一行分錄，點(diǎn)擊“刪分”與“插分”；

六、憑證修改（必須由原填制人員操作）

1、已經(jīng)輸入，但尚未審核的憑證進(jìn)行修改或刪除

（首先找到錯(cuò)誤的憑證，然后利用憑證編輯功能直接進(jìn)行修改，編號(hào)不能修改）

2、已經(jīng)審核，但尚未記賬的憑證進(jìn)行修改或刪除

（首先必須由審核人員取消審核，再由原填制憑證人員修改）

3、已經(jīng)審核并已記賬的憑證進(jìn)行修改或刪除

（紅字沖銷法或藍(lán)字補(bǔ)充登記法）

在憑證編輯界面下，注意在“制單”菜單下的“作廢/恢復(fù)”“沖銷憑證”“整理憑證”的操作。

先“作廢/恢復(fù)”再“整理憑證”可以刪除憑證。

七、記賬

1、期初余額試算不平衡，不能記賬；

2、未審核憑證不能記賬；

3、上月未結(jié)賬時(shí)，本月不能記賬；

第三篇：CPA會(huì)計(jì)英語講義

會(huì)計(jì)英語 【字體：大 中 小】【打印】

Ⅰ.背景介紹

中國注冊(cè)會(huì)計(jì)師協(xié)會(huì)決定在今年的中國注冊(cè)會(huì)計(jì)師資格考試會(huì)計(jì)科、審計(jì)科加試10分英語試題,并將該成績納入最后考試的總成績,也即110分的試卷60分及格。該安排看似突然,實(shí)際上代表了一個(gè)趨勢,就是要全面提升中國注冊(cè)會(huì)計(jì)師的語言水平,進(jìn)而達(dá)到中西合璧,融會(huì)貫通,取長補(bǔ)短,為我所用的目的。

針對(duì)此變化,廣大考生應(yīng)該做到:

穩(wěn)定情緒 調(diào)整心態(tài) 振奮精神 悉心備考

該考試變化對(duì)廣大考生的參考并未產(chǎn)生實(shí)質(zhì)性的不利影響。

所以應(yīng)該充滿自信,不要出現(xiàn)急躁、不安情緒！

積極應(yīng)對(duì)！從積極方面來看待這個(gè)趨勢和變化！

Ⅱ.考試題型預(yù)測

目前獲得的關(guān)于這10分英語考試最新的信息為:

1.一道題

2.主觀題

3.專業(yè)題

分析:

正是針對(duì)此次考試?三題?的特點(diǎn),我們預(yù)測此次考試極有可能的題型如下:

1.名詞解釋

2.簡答題

3.翻譯（英漢互譯）

4.案例分析

這四類題型都會(huì)很好地體現(xiàn)?三題?精神。

會(huì)計(jì)科考試體系是在中國會(huì)計(jì)準(zhǔn)則（CAS）與國際會(huì)計(jì)準(zhǔn)則（IAS/IFRS）趨同的背景下考察英文水平的;趨同不是等同,所以考察具體某些業(yè)務(wù)的分錄的可能性雖然存在，但是不大；更重要考察的是一些?務(wù)虛?的內(nèi)容,即理論或文字表述的內(nèi)容。

輔導(dǎo)大體安排

TIME SCHEDULE MEMO 1-1.5hrs 題型分析 對(duì)每類題型結(jié)合具體實(shí)例進(jìn)行說明,并講解答題技巧 2.5-3hrs 考點(diǎn)預(yù)測 結(jié)合題型對(duì)可能考查的內(nèi)容進(jìn)行預(yù)測講解

該項(xiàng)英語考試對(duì)書面表達(dá)的要求在英語四級(jí)水平。

該項(xiàng)考前緊急沖刺輔導(dǎo)時(shí)間緊,任務(wù)重,不是零起點(diǎn)輔導(dǎo),需要有一定的英語基礎(chǔ)。

Ⅲ.內(nèi)容講解

考試題型

極有可能的題型如下:

案例分析

名詞解釋 簡答題 翻譯 案例分析是在名詞解釋、簡答題和翻譯基礎(chǔ)上構(gòu)建起來的,是這三種題型的綜合,因此,在分別介紹各種題型后,將著重研讀案例分析及應(yīng)對(duì)策略和答題技巧。

目前2006版中國會(huì)計(jì)準(zhǔn)則（CAS 2006）和國際會(huì)計(jì)準(zhǔn)則體系大體趨同,但在諸多細(xì)節(jié)上仍存在差異。要么是國情特點(diǎn)決定的,要么是引進(jìn)的新的理念。

對(duì)于會(huì)計(jì)科英語考試,主要從以下方面來準(zhǔn)備：

1.ACCOUNTING TERMS

2.ACCOUNTING THEORIES

3.ACCOUNITNG APPLICATIONS

4.IAS/IFRS/CAS

題型分析

一、名詞解釋

EXAMPLE

Fair Value

[答疑編號(hào)31010101：針對(duì)該題提問]

Solution:

Fair value is the amount for which an asset could be exchanged or a liability settled between knowledgeable, willing parties in an arm's length transaction。

所謂公允價(jià)值計(jì)量模式,就是資產(chǎn)和負(fù)債按照在公平交易中,熟悉情況的交易雙方自愿進(jìn)行資產(chǎn)交換或者債務(wù)清償?shù)慕痤~計(jì)量。

Notes:

1.for which…in an arm's length transaction：?介詞＋關(guān)系詞?引導(dǎo)的定語從句，修飾the amount

2.arm's length transaction 公平交易

答題規(guī)律：開門見山，言簡意賅

二、簡答題

Of particular importance within the Framework are the definitions and recognition criteria for assets and liabilities.Required：

Define assets and liabilities and explain the important aspects of their definitions.Explain why these definitions are of particular importance to the preparation of an entity’s balance sheet and income statement.[答疑編號(hào)31010201：針對(duì)該題提問]

Solution：

Definitions–assets：

The IASB’s Framework defines assets as‘a(chǎn) resource controlled by an entity as a result of past events and from which future economic benefits are expected to flow to the entity’.The first part of the definition puts the emphasis on control rather than ownership.This is done so that the balance sheet reflects the substance of transactions rather than their legal form.This means that assets that are not legally owned by an entity, but over which the entity has the rights that are normally conveyed by ownership, are recognised as assets of the entity.Common examples of this would be finance leased assets and other contractual rights such as aircraft landing rights.An important aspect of control of assets is that it allows the entity to restrict the access of others to them.The reference to past events prevents assets that may arise in future from being recognised early.國際會(huì)計(jì)準(zhǔn)則委員會(huì)的框架文件將資產(chǎn)定義為：由過去事項(xiàng)而由企業(yè)控制的、預(yù)期會(huì)導(dǎo)致未來經(jīng)濟(jì)利益流入企業(yè)的資源。該定義的前半部分強(qiáng)調(diào)的是對(duì)控制而不是所有權(quán)。之所以這樣是因?yàn)橘Y產(chǎn)負(fù)債表反映的是交易的實(shí)質(zhì)而不是交易的法律形式。這意味著即使在法律上所有權(quán)不歸企業(yè),但企業(yè)享有與擁有該所有權(quán)同樣的權(quán)利，此時(shí)也應(yīng)在資產(chǎn)負(fù)債表上將其確認(rèn)為資產(chǎn)。通常的實(shí)例為融資租賃資產(chǎn)和其他類似航空著陸權(quán)的其他和約義務(wù)。資產(chǎn)的控制權(quán)另一重要體現(xiàn)是限制他人對(duì)該資產(chǎn)的染指。對(duì)過去事件的提及是阻止對(duì)未來可能擁有的資產(chǎn)過早得在資產(chǎn)負(fù)債表予以確認(rèn)。

－liabilities：

The IASB’s Framework defines liabilities as ‘a(chǎn) present obligation of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits’.Many aspects of this definition are complementary（as a mirror image）to the definition of assets, however the IASB stresses that the essential characteristic of a liability is that the entity has a present obligation.Such obligations are usually legally enforceable（by a binding contract or by statute）, but obligations also arise where there is an expectation（by a third party）of an entity assuming responsibility for costs where there is no legal requirement to do so.Such obligations are referred to as constructive（by IAS 37 Provisions, contingent liabilities and contingent assets）.An example of this would be repairing or replacing faulty goods（beyond any warranty period）or incurring environmental costs（e.g.landscaping the site of a previous quarry）where there is no legal obligation to do so.Where entities do incur constructive obligations it is usually to maintain the goodwill and reputation of the entity.One area of difficulty is where entities cannot be sure whether an obligation exists or not, it may depend upon a future uncertain event.These are more generally known as contingent liabilities.--負(fù)債

國際會(huì)計(jì)準(zhǔn)則委員會(huì)編報(bào)財(cái)務(wù)報(bào)表的框架將負(fù)債定義為:企業(yè)由于過去事項(xiàng)而承擔(dān)的現(xiàn)時(shí)義務(wù)，該義務(wù)的履行預(yù)期會(huì)導(dǎo)致含有經(jīng)濟(jì)利益的資源流出企業(yè)。該定義許多方面與資產(chǎn)定義遙相呼應(yīng)。但國際會(huì)計(jì)準(zhǔn)則強(qiáng)調(diào)負(fù)債的本質(zhì)特征是指企業(yè)要有現(xiàn)時(shí)的義務(wù)。這樣的義務(wù)通常在法律上是強(qiáng)制執(zhí)行的(具有約束力的合同或法定要求)義務(wù)。有時(shí)該項(xiàng)義務(wù)來來自第三方的期望，即企業(yè)會(huì)承擔(dān)某些非法定要求的成本。這樣的義務(wù)稱之為推定義務(wù)。例如企業(yè)在產(chǎn)品保證期期滿后才顯現(xiàn)缺陷也要予以修理或承擔(dān)環(huán)保成本，這些都不是法定要求去做的。如果企業(yè)產(chǎn)生了推定義務(wù)，則是為了保持商譽(yù)或信譽(yù)而做。但比較困難的一點(diǎn)是企業(yè)有時(shí)很難確定是否存在一項(xiàng)義務(wù)，它將取決于某件將來要發(fā)生的不確定事件。這些通常稱為或有負(fù)債。

Importance of the definitions of assets and liabilities：

The definitions of assets and liabilities are fundamental to the Framework.Apart from forming the obvious basis for the preparation of a balance sheet, they are also the two elements of financial statements that are used to derive the equity interest（ownership）which is the residue of assets less liabilities.資產(chǎn)和負(fù)債的定義是框架文件的基本概念。除了形成編制資產(chǎn)負(fù)債表的基礎(chǔ)外，他們也是財(cái)務(wù)報(bào)表中用來計(jì)算所有者權(quán)益的兩個(gè)因素，所有者權(quán)益是資產(chǎn)和負(fù)債的差額。

Assets and liabilities also have a part to play in determining when income（which includes gains）and expenses（which include losses）should be recognised.Income is recognised（in the income statement）when there is an increase in future economic benefits relating to increases in assets or decreases in liabilities, provided they can be measured reliably.Expenses are the opposite of this.Changes in assets and liabilities arising from contributions from, and distributions to, the owners are excluded from the definitions of income and expenses.資產(chǎn)和負(fù)債在確認(rèn)收入(包括資本利得)和費(fèi)用(包括損失)。當(dāng)資產(chǎn)增加或負(fù)債減少引發(fā)的未來經(jīng)濟(jì)利益增加且能準(zhǔn)確度量時(shí)，在損益表中確認(rèn)收入。費(fèi)用確認(rèn)與此相反.但所有者出資或向所有者分配不在收入和費(fèi)用的定義涉及范圍內(nèi)。

Currently there is a great deal of concern over‘off balance sheet finance’.This is an aspect of what is commonly referred to as creative accounting.Key ratio

Many recent company failure scandals have been in part due to companies having often massive liabilities that have not been included on the balance sheet.Robust definitions, based on substance, of assets and liabilities in particular should ensure that only real assets are included on the balance sheet and all liabilities are also included.In contradiction to the above point, there have also been occasions where companies have included liabilities on their balance sheets where they do not meet the definition of liabilities in the Framework.Common examples of this are general provisions and accounting for future costs and losses（usually as part of the acquisition of a subsidiary）.Companies have used these general provisions to smooth profits i.e.creating a provision when the company has a good year（in terms of profit）and releasing them to boost profits in a bad year.Providing for future costs and losses during an acquisition may effectively allow them to bypass the income statement as they would become part of the goodwill figure.目前比較關(guān)注的是表外融資。這是通常所說的創(chuàng)造性會(huì)計(jì)的一部分。最近出現(xiàn)的許多公司破產(chǎn)倒閉丑聞，部分原因都是因?yàn)檫@些公司大量的負(fù)債未在資產(chǎn)負(fù)債中予以體現(xiàn)。特別是應(yīng)從資產(chǎn)和負(fù)債的實(shí)質(zhì)含義入手，將真實(shí)的資產(chǎn)和全部的債務(wù)包含在資產(chǎn)負(fù)債表中。還有與上述相反的情況，也即公司將不符合負(fù)債定義的債務(wù)包括在資產(chǎn)負(fù)債表中。通常的例子是總體準(zhǔn)備和計(jì)提將來損失和成本，即以豐補(bǔ)歉的做法。在并購時(shí)計(jì)提將來成本和損失實(shí)際上使之繞過損益表而成為商譽(yù)的一部分。

三、翻譯（英漢互譯）

A.英譯漢

Definitions of Four Categories of Financial Assets

A financial asset or liability held for trading is one that was acquired or incurred principally for the purpose of generating a profit from short-term fluctuations in price or dealer's margin.A financial asset should be classified as held for trading if, regardless of why it was acquired, it is part of a portfolio for which there is evidence of a recent actual pattern of short-term profit-taking.Derivative financial assets and derivative financial liabilities are always deemed held for trading unless they are designated and effective hedging instruments.Held-to-maturity investments are financial assets with fixed or determinable payments and fixed maturity that an enterprise has the positive intent and ability to hold to maturity other than loans and receivables originated by the enterprise.Besides：除了…，包括所?除?事物在內(nèi)；

Except：除了…，不包括所?除?事物在內(nèi)。

Loans and receivables originated by the enterprise are financial assets that are created by the enterprise by providing money, goods, or services directly to a debtor, other than those that are originated with the intent to be sold immediately or in the short term, which should be classified as held for trading.Loans and receivables originated by the enterprise are not included in held-to-maturity investments but, rather, are classified separately under this Standard.Available-for-sale financial assets are those financial assets that are not（a）loans and receivables originated by the enterprise,（b）held-to-maturity investments, or（c）financial assets held for trading.[答疑編號(hào)31010202：針對(duì)該題提問]

參考譯文

四類金融資產(chǎn)的定義

為交易而持有的金融資產(chǎn)或金融負(fù)債,指主要為了從價(jià)格或交易商保證金的短期波動(dòng)中獲利而購置的金融資產(chǎn)或承擔(dān)的金融負(fù)債。一項(xiàng)金融資產(chǎn)不論因何種原因購置，如果它屬于投資組合的組成部分，且有證據(jù)說明最近該組合可實(shí)際獲得短期收益，則該金融資產(chǎn)應(yīng)歸類為為交易而持有的金融資產(chǎn)。對(duì)于衍生金融資產(chǎn)和衍生金融負(fù)債，除非它們被指定且是有效的套期工具，否則應(yīng)認(rèn)為是為交易而持有的金融資產(chǎn)和金融負(fù)債.持有至到期日的投資指具有固定或可確定金額和固定期限，且企業(yè)明確打算并能夠持有至到期日的金融資產(chǎn)。企業(yè)源生的貸款和應(yīng)收款項(xiàng)不包括在內(nèi)。

企業(yè)源生的貸款和應(yīng)收款項(xiàng),指企業(yè)直接向債務(wù)人提供資金、商品或勞務(wù)所形成的金融資產(chǎn)。但打算立即或在短期內(nèi)就轉(zhuǎn)讓的貸款和應(yīng)收款項(xiàng)不包括在內(nèi)，而應(yīng)歸類為為交易而持有的金融資產(chǎn)。在本準(zhǔn)則中，企業(yè)源生的貸款和應(yīng)收款項(xiàng)不應(yīng)包括在持有至到期日的投資內(nèi)，而應(yīng)另行歸類。

可供出售的金融資產(chǎn),指不屬于以下三類的金融資產(chǎn)：（1）企業(yè)源生的貸款和應(yīng)收款項(xiàng)；（2）持有至到期日的投資；（3）為交易而持有的金融資產(chǎn)。

節(jié)選自： 國際會(huì)計(jì)準(zhǔn)則第39號(hào)——金融工具：確認(rèn)和計(jì)量

B.漢譯英

開發(fā)階段

只有當(dāng)企業(yè)可證明以下所有各項(xiàng)時(shí),開發(fā)（或內(nèi)部項(xiàng)目的開發(fā)階段）產(chǎn)生的無形資產(chǎn)應(yīng)予確認(rèn)：

1.完成該無形資產(chǎn),使其能使用或銷售,在技術(shù)上可行；

2.有意完成該無形資產(chǎn)并使用或銷售它；

3.有能力使用或銷售該無形資產(chǎn)；

4.該無形資產(chǎn)如何產(chǎn)生很可能的未來經(jīng)濟(jì)利益.其中,企業(yè)應(yīng)證明存在著無形資產(chǎn)的產(chǎn)出市場或無形資產(chǎn)本身的市場；如果該無形資產(chǎn)將在內(nèi)部使用,那么應(yīng)證明該無形資產(chǎn)的有用性；

5.有足夠的技術(shù)、財(cái)務(wù)資源和其他資源支持,以完成該無形資產(chǎn)的開發(fā),并使用或銷售該無形資產(chǎn)；

6.對(duì)歸屬于該無形資產(chǎn)開發(fā)階段的支出,能夠可靠地計(jì)量.[答疑編號(hào)31010203：針對(duì)該題提問]

Development Phase

An intangible asset arising from development（or from the development phase of an internal project）should be recognised if, and only if, an enterprise can demonstrate all of the following：

（a）the technical feasibility of completing the intangible asset so that it will be available for use or sale；

（b）its intention to complete the intangible asset and use or sell it；

（c）its ability to use or sell the intangible asset；

（d）how the intangible asset will generate probable future economic benefits.Among other things, the enterprise should demonstrate the existence of a market for the output of the intangible asset or the intangible asset itself or, if it is to be used internally, the usefulness of the intangible asset；

（e）the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset；

（f）its ability to measure the expenditure attributable to the intangible asset during its development reliably.三、案例分析

EXAMPLE 2

Ambush, a public limited company, is assessing the impact of implementing the revised IAS39 ‘Financial Instruments: Recognition and Measurement’.The directors realise that significant changes may occur in their accounting treatment of financial instruments and they understand that on initial recognition any financial asset or liability can be designated as one to be measured at fair value through profit or loss（the fair value option）.However, there are certain issues that they wish to have explained and these are set out below.Required:

（a）Outline in a report to the directors of Ambush the following information:

（i）how financial assets and liabilities are measured and classified, briefly setting out the accounting method used for each category.（Hedging relationship can be ignored.）（10 marks）

[答疑編號(hào)31010301：針對(duì)該題提問]

The following report sets out the principal aspects of lAS 39 in the designated areas.（i）Classification of financial instruments and their measurement

Financial assets and liabilities are initially measured at fair value which will normally be the fair value of the consideration given or received.Transaction costs are included in the initial carrying value of the instrument unless it is carried at ‘fair value through profit or loss’ When these costs are recognized in the income statement.Financial assets should be classified into four categories:

（i）financial assets at fair value through profit or loss

（ⅱ）loans and receivables

（ⅲ）held-to-maturity investments（HTM）

（ⅳ）available-for-sale financial assets（AFS）

The first category above has two sub categories which are ‘held for trading’ and those designated to this category at inception/initial recognition.This latter designation is irrevocable.Financial liabilities have two categories: those at fair value through profit of loss, and ‘other’ liabilities.As with financial assets those liabilities designated as at fair value through profit or loss have two sub categories which are the same as those for financial assets.Reclassifications between categories are uncommon and restricted under IAS 39 and are prohibited into and out of the fair value through profit or loss category.Reclassifications between AFS and HTM are possible but it is not possible from loans and receivables to AFS.The held to maturity category is limited in its application as if the company sells or reclassifies more than an immaterial amount of the portfolio, it is barred from using the category for at least two years.Also all remaining HTM investments would be reclassified to AFS.Subsequent measurement of financial assets and liabilities depends on the classification.The following table summarizes the position:

Financial Assets Measurement

Financial assets at fair value through profit or loss fair value

Loans and receivables amortised cost

Held to maturity investments amortised cost

Available-for-sale financial assets fair value

Financial liabilities at fair value through profit or loss fair value

Other financial liabilities amortised cost

Amortised cost is the cost of an asset or liability adjusted to achieve a constant effective interest rate over the life of the asset of liability.It is not possible to compute amortised cost for instruments that do not have fixed or determinable payments, such as for equity instruments, and such instruments therefore cannot be classified into these categories.A company must apply the effective interest rate method in the measurement of amortised cost.The effective interest rate method determines how much interest income or interest expense should be reported in profit and loss.For financial assets at fair value through profit or loss and financial liabilities at fair value through profit or loss, all changes in fair value are recognized in profit or loss when they occur.This includes unrealized holding gains and losses.For available-for-sale financial assets, unrealized holding gains and losses are deferred in reserves until they are realized and losses are recognized in profit or loss.Investments in unquoted equity instruments that cannot be reliably measured at fair value are subsequently measured at cost.Unrealized holding gains/losses are not normally recognized in profit/loss.答題思路：

1.其實(shí)是考查名詞解釋、簡答題、翻譯

2.基本準(zhǔn)則：在案例給定的框架和范圍內(nèi)

3.問什么答什么

EXAMPLE 1

Trident, a public limited company, operates in the financial services sector and is planning to prepare its first financial statements under international Financial Reporting Standards（IFRSs）as at 31 December 2005.The Generally Accepted Accounting Practices（GAAP）used by Trident are very similar to IFRS but there are some differences which are set out below.The Group is currently preparing its local GAAP financial statements for the year ending 31 December 2004.The company has two foreign subsidiaries, Spar and Mask, both public limited companies.Spar is 80% owned by Trident and prepared its first IFRS financial statement at 31 December 2003 in order to comply with local legislation.Trident acquired a 70% holding in Mask in 1999.Mask was consolidated from that date using purchase accounting practices that are similar but not the same as those used by IFRS.However the local rules relating to the financial statements of Mask as regards, for example, the concept of substance over form are totally different to IFRS.Mask has adopted the international accounting standards relating to financial instruments in its own financial statements for the year ended 31 December 2003 because these standards had been incorporated into the local legislation.Group policy is to amortise goodwill but some goodwill had been totally written off against retained earnings on the acquisition of certain subsidiaries.On the disposal or closure of the business to which the goodwill related, goodwill previously eliminated against retained earnings is charged to the income statement.The gains and losses on the translation of the financial statement of overseas subsidiaries have been charged to retained earnings for many years and not recycled to the income statement on the disposal of subsidiaries.On 30 October 2004, the Group revalued its tangible non-current assets and incorporated these values into its financial statement.The company uses a straight line method to depreciate its tangible non-current assets.Further Trident had been developing computer software which was to be used as a financial modeling tool.The software cost had not been capitalised but charged to the income statement.The Group has a separately administered defined benefit pension scheme.Contributions are charged to the income statement and the regular pension costs are attributed using the projected unit method.Variations in pension costs as a result of actuarial valuations are amortised over the average remaining service lives of employees.No actuarial gains and losses had been recognised in the financial statements.Trident has several financial instruments in issue.It has preference share capital which was originally redeemable on 1 January 2001.However if the preference shareholders so wish the capital can be converted into ordinary shares of Trident at any time up to 31 December 2007 at which time the preference shares will be converted compulsorily.Additionally Trident enters into foreign exchange contracts to hedge existing monetary assets and liabilities, and hedges against the effects of changes in exchange rates in the net investment in overseas subsidiaries.Hedge accounting is currently not used by Trident.Required:

Based on the information above, draft a memorandum to the Directors of Trident setting out:

（a）the general principles behind IFES1 ‘First-time Adoption of international Financial Reporting Standards’.（5 marks）

[答疑編號(hào)31010302：針對(duì)該題提問]

（b）whether the measurement criteria in IFRS1 would be applied to the opening balances of Mask and Spar in the first IFRS group financial statements.（5 marks）

[答疑編號(hào)31010303：針對(duì)該題提問]

Solution

Memorandum to the Directors of Trident, a public limited company

Implications of IFRS1 ‘First time Adoption of International Financial Reporting Standards’

（a）The introduction of IFRS1 will have wide implications for any company which adopts IFRSs for the first time.The IFRS applies when a company adopts IFRSs for the first time by an explicit and unreserved statement of compliance with IFRSs.The opening balance sheet for the purpose of IFRS1 and the date of transition will be as at 1 January 2004 as this is the beginning of the comparative period.As of that date the company will have to:

（?。㏑ecognise and derecognise assets and liabilities as required by IFRSs

（ⅱ）Reclassify items recognised under local GAAP as an asset, liability or equity that are treated differently under IFRSs

（ⅲ）Apply IFRSs in measuring all recognised assets and liabilities

（ⅳ）Recognise any adjustments required to move from previous GAAP to IFRS directly in retained earnings or an appropriate category of equity.IFRS1 grants limited exemptions from these requirements.The IFRS requires retrospective action in some areas but also prohibits this where judgment would be required by management about past conditions after the outcome of the transaction is already known.The transitional provisions in IFRS generally do not apply and the latest version of the IFRS at the date of the first financial statements（31 December 2005）shall apply to its opening balance sheet（1 January 2004）and throughout all periods presented in its first financial statements.Thus Trident will have to prepare its opening balance sheet retrospectively, which may cause problems in terms of the collection of the information required as at 1 January 2004.（b）An immediate question arises as to whether partial adoption of IFRS, as in the case of the subsidiary Mask, would constitute prior adoption of IFRS and, therefore, would not require the use of IFRS1.（IFRS1 applies to the first IFRS financial statements beginning after 1 January 2004.）However, because Mask only utilised IAS32 and IAS39 in its financial statements there would not have been an explicit and unreserved statement of compliance with IFRS and, therefore, Mask will be treated as a ‘first-time adopter’（FTA）and the assets and liabilities measured using IFRS1.Trident has become a first time adopter later than its subsidiary Spar.Spar has already applied the IFRS in force at 31 December 2003, and these balances will be included in the opening balance sheet of Trident at 1 January 2004（after the normal consolidated adjustments）.Thus there will be no need to adjust retrospectively the financial statements of Spar for the IFRS effective at 31 December 2005, and no need to apply IFRS1 to the opening balances of Spar at 1 January 2004.考點(diǎn)預(yù)測

重要的會(huì)計(jì)概念、理論

財(cái)務(wù)報(bào)表的簡單分析

用英語表達(dá)的簡單的會(huì)計(jì)分錄

某些重要會(huì)計(jì)準(zhǔn)則（IAS/IFRS/CAS）的研讀理解

對(duì)中國會(huì)計(jì)準(zhǔn)則趨同的宏觀分析

GOODWILL

[答疑編號(hào)31010304：針對(duì)該題提問]

Any excess of the cost of the acquisition over the acquirer's interest in the fair value of the identifiable assets and liabilities acquired as at the date of the exchange transaction should be described as goodwill and recognised as an asset.交易發(fā)生時(shí)，購買成本超過購買企業(yè)在所取得的可辨認(rèn)資產(chǎn)和負(fù)債的公允價(jià)值中的股權(quán)份額的部分,應(yīng)作為商譽(yù)并確認(rèn)為一項(xiàng)資產(chǎn)。

SUBSTANCE OVER FORM

The principle of recording the substance or economic reality of transactions rather than their legal form lies at the heart of the Framework for Preparation and Pressentation of Financial Statements’（Framework）and several lnternational Accounting Standards.The development of this principle was partly in reaction to a minority of public interest companies entering into certain complex transactions.These transactions sometimes led to accusations that company directors were involved in ‘creative accounting’.Required:

（a）（?。〆xplain,with relevant examples, what is generally meant by the term ’creative accounting’;（5 marks）

[答疑編號(hào)31010305：針對(duì)該題提問]

（ⅱ）explain why it is important to record the substance rather than the legal form of transactions and describe the features that may indicate that the substance of a transaction is different from its legal form.（5 marks）

[答疑編號(hào)31010306：針對(duì)該題提問]

Solution:

（a）（ⅰ）creative accounting is a term in general used to describe the practice of applying inappropriate accounting policies or entering into complex or ‘special purpose’ transactions with the objective of making a company’s financial statements appear to disclose a more favourable position, particularly in relation to the calculation of certain ‘key’ ratios,than would otherwise be the case.Most commentators believe creative accounting stops short of deliberate fraud, but is nonethless undesirable as it is intended to mislead users of financial statements.Probably the most criticised area of creative accounting relates to off balance sheet financing.This occurs where a company has financial obligations that are not recorded on its balance sheet.There have been several examples of this in the past:

-finance leases treated as operating leases

-borrowings（usually convertible loan stock）being classified as equity

-secured loans being treated as ‘sales’（sale and repurchase agreementes）

-the non-consolidation of ‘special purpose vehicles’（quasi subsidiaries）that have been used to raise finance

-offsetting liabillities against assets（certain types of accounts receivable factoring）

The other main area of creative accounting is that of increasing or smoothing profits, Examples of this are;

-the use of inappropriate provisions（this reduces profit in good years and increases them in poor years）

-not providing for liablilties, either at all or not in full, as they arise.This often related to environmental provisions, decommissioning costs and constructive obligations.-restructuring costs not being charged to income（often related to a newly acquired subsidiary-the costs are effectively added to goodwill）

It should be noted that recent international Accounting Standards have now prevented many of the above past abuses, however more recent examples of creative accounting are in use by some of the new lntermet Dolcom companies.Most of these companies do not（yet）make any profit so other performance criteria such as site ‘hits’, conversion rates（browsers tuming into buyers）, bum periods（the length of time eash resources are expected to last）and even sales revenuse are massaged to give a mord favourable impression.（ⅱ）One of the primary characteristics of financial statements is reliability i.e.they must faithfully represent the transactions and other events that have occurred.It can be possible for the eccnomic substance of a transaction（effectively its commercial intention）to be different from its strict legal position or ‘form’.Thus financial statements can only give a faithful representation of a company’s performance if the substance of its transactions is reported.It is worth stressing that there will be very few transactions where their substance is different from their legal form, but for those where it is, they are usually very important.This is because they are material in terms of their size or incidence, or because they may be intended to mislead.a.（i）創(chuàng)造性會(huì)計(jì)通常是指不恰當(dāng)?shù)臅?huì)計(jì)政策的運(yùn)用或敘做復(fù)雜、有特殊目的的交易以達(dá)到使財(cái)務(wù)報(bào)表,特別是某些關(guān)鍵指標(biāo)顯得更加有力的目的.許多人認(rèn)為雖該做法可減少一些有意的欺詐,但決不值得期許,因?yàn)樗彩怯幸庾R(shí)去誤導(dǎo)財(cái)務(wù)報(bào)表的使用者.創(chuàng)造性會(huì)計(jì)最遭人非議的恐怕要數(shù)表外融資了,即企業(yè)未將其金融負(fù)債在資產(chǎn)負(fù)債表上予以體現(xiàn).具體實(shí)例如下:

-將融資租賃按經(jīng)營租賃處理

-可轉(zhuǎn)換股權(quán)債券按股權(quán)處理

-抵押貸款按銷售處理（銷售并回購協(xié)議）

-將專門用來融資的準(zhǔn)子公司未納入合并報(bào)表中

-資產(chǎn)和負(fù)債抵消（應(yīng)收賬款保理）

創(chuàng)造性會(huì)計(jì)另一大運(yùn)用就是用來虛增或抹平利潤.-準(zhǔn)備的不恰當(dāng)使用

-對(duì)負(fù)債沒有計(jì)提準(zhǔn)備

-改組費(fèi)用未計(jì)入當(dāng)期損益

（ii）財(cái)務(wù)報(bào)表的主要特征之一就是可靠性,即他們必須忠實(shí)記錄交易與事件.有時(shí)交易的經(jīng)濟(jì)實(shí)質(zhì)和它的法律形式不一致.財(cái)務(wù)報(bào)表要想做到公允表達(dá)就必須記錄交易的經(jīng)濟(jì)實(shí)質(zhì).事實(shí)上僅有少量交易的經(jīng)濟(jì)實(shí)質(zhì)與其法律形式不一致,但一旦出現(xiàn)該情況,就需十分重視,因?yàn)樗话闵婕拜^大的金額或是有意的誤導(dǎo).Common features which may indicate that the substance of a transaction（or series of connected transactions）is different from its legal form are:

-where the ownership of an asset does not rest with the party that is expected to experience the risks and reward relating to it（i,e., equivalent to control of the asset）.-where a transaction is linked with other related transactions , it is necessary to assess the substance of the series of connected transactions as a whole.-the use of options within contracts ,it may be that options are either almost certain to be（or not to be）exercised.In such cases these are not really options at all and should be ignored in determining commercial substance.-where assets are sold at values that differ from their fair values（either above or below fair values）.Many complex transactions often contain several of the above features.Determining the true substance of transactions can be a difficult and sometimes subjective procedure.一筆交易如果它的經(jīng)濟(jì)實(shí)質(zhì)與其法律形式不同，則通常具有以下特征:

-資產(chǎn)所有權(quán)不歸屬承擔(dān)風(fēng)險(xiǎn)和收益的這一方；

-如果一項(xiàng)交易與其他交易相關(guān)聯(lián)，有必要將這些交易作為一個(gè)整體來考慮他們的經(jīng)濟(jì)實(shí)質(zhì)

-合同內(nèi)含有選擇權(quán)，但該選擇權(quán)注定行使或不行使.-資產(chǎn)背離其公允價(jià)值出售

許多復(fù)雜的交易通常同時(shí)具體以上幾個(gè)特征.PROVISION（準(zhǔn)備）

IAS 37 ‘Provisions, contingent liabilities and contingent Assets’ was issued in 1998.The standard sets out the principles of accounting for these items and clarifies when provisions should and should not be made.Prior to its issue, the inappropriate use of provisions had been an area where companies had been accused of manipulating the financial statements and of creative accounting.Required:

（a）Describe the nature of provisions and the accounting requirements for them contained in IAS37.（6 marks）

[答疑編號(hào)31010307：針對(duì)該題提問]

（b）Explain why there is a need for an accounting standard in this area.Illustrate your answer with three practical examples of how the standard addresses controversial Issues.（6 marks）

[答疑編號(hào)31010308：針對(duì)該題提問]

（a）IAS 37‘Provisions, Contingent Liabilities and Contingent Assets’only deals with those provisions that are regarded as liabilities.The term provision is also generally used to describe those amounts set aside to write down the value of assets such as depreciation charges and provisions for diminution in value（e.g.provision to write down the value of damaged or slow moving inventory）.The definition of a provision is the Standard is quite simple;provisions are liabilities of uncertain timing or amount.If there is reasonable certainty over these two aspects the liability is a creditor.There is clearly an overlap between provisions and contingencies.Because of the ‘uncertainty’aspects of the definition, it can be argued that to some extent all provisions have an element of contingency.The IASB distinguishes between the two by stating that a contingency is not recognized as a liability if it is either only possible and therefore yet to be confirmed as a liability, or where there is a liability but it cannot be measured with sufficient reliability.The IASB notes the latter should be rare.The IASB intends that only those liabilities that meet the characteristics of a liability in its Framework for the Preparation and Presentation of Financial Statements should be reported in the balance sheet.IAS 37 summarises the above by requiring provisions to satisfy all of the following three recognition criteria:

－ there is present obligation（legal or constructive）as a result of past event;

－ it is probable that a transfer of economic benefits will be required to settle the obligation;

－ the obligation can be estimated reliably.A provision is triggered by an obligating event.This must have already occurred, future events cannot create current liabilities.The first of the criteria refers to legal or constructive obligations.A legal obligation is straightforward and uncontroversial, but constructive obligations are a relatively new concept.These arise where a company creates an expectation that it will meet certain obligations that it is not legally bound to meet.These may arise due to a published statement or even by a pattern of past practice.In reality constructive obligations are usually because the alternative action is unattractive or may damage the reputation of the company.The most commonly quoted example of such is a commitment to pay for environmental damage caused by the company, even where there is no legal obligation to do so.To summarise: a company must provide for a liability where the three defining criteria of a provision are met, but conversely a company cannot provide for a liability where they are not met.The latter part of the above may seem obvious, but it is an area where there has been some past abuse of provisioning as is referred to in（b）.（b）The main need for an accounting standard in this area is to clarify and regulate when provisions should and should not be made.Many controversial areas including the possible abuse of provisioning are based on contravening aspects of the above definitions.One of the most controversial examples of provisioning is in relation to future operating losses.The attraction of providing for this type of expense/loss is that once the provision has been made, the future costs are then charged to the provision such that they bypass the income statement（of the period when they occur）.When assessing the company’s future prospects.If this type of provision were to be incorporated as a liability as part of a subsidiary’s net assets at the date of acquisition, the provision itself would not be charged to the income statement.IAS 37 now prevents this practice as future costs and operating losses（unless they are for an onerous contract）do not constitute past events.Another important change initiated by IAS 37 is the way in which environmental provisions must be treated.Practice in this area has differed considerably.Some companies did not provide for such costs and those that did often accrued for them on an annual basis.If say a company expected environmental site restoration cost of $1 million per annum for 10 years（ignoring discounting）.Somewhat controversially this practice is no longer possible.IAS 37requires that if the environmental costs are a liability（legal or constructive）, then the whole of the costs must be provided for immediately.That has led to large liabilities appearing in some companies’ balance sheets.A third example of bad practice is the use of ‘big bath’provisions and over provisioning.In its simplest form this occurs where a company makes a large provision, often for non-specific future expenses, or as part of an overall restructuring package.If the provision is deliberately overprovided, then its later release will improve future profits.Alternatively the company could charge to the provision a different cost than the one it was originally created for.IAS 37 addresses this practice in two ways: by not allowing provisions to be created if they do not meet the definition of an obligation;and specifically preventing a provision and a new one would be created with appropriate disclosures.Whilst this treatment does not affect overall profits, it does enhance transparency.Note: other examples would be acceptable.答案大意

（a）國際會(huì)計(jì)準(zhǔn)則第37號(hào)?準(zhǔn)備,或有資產(chǎn)和或有負(fù)債?僅處理屬于負(fù)債定義內(nèi)的準(zhǔn)備.準(zhǔn)備的定義是不確定金額和時(shí)間的債務(wù).準(zhǔn)備應(yīng)該符合債務(wù)的定義.準(zhǔn)備是由過去事件引發(fā)的,通常法定義務(wù)和推定義務(wù)會(huì)引起準(zhǔn)備.（b）國際會(huì)計(jì)準(zhǔn)則第37號(hào)主要規(guī)范什么時(shí)候計(jì)提/不計(jì)提準(zhǔn)備.準(zhǔn)備濫用包括（1）為將來的損失做準(zhǔn)備;（2）不正確準(zhǔn)備環(huán)境成本;（3）以豐補(bǔ)歉.IMPAIRMENT OF ASSETS（資產(chǎn)減值）

It is generally recognized in practice that non-current assets should not be carried in a balance sheet at values that they are greater than are ?worth?.In the past there has been little guidance in this area with the result that impairment losses were not recognized on a consistent or timely basis or were not recognized at all.IAS 36 ‘Impairment of Assets’was issued in June 1998 on this topic.Required:

（a）（i）Define an impairment loss and explain when companies should carry out a review for impairment of assets;（3 marks）

（ii）Describe the circumstances that may indicate that a company’s assets may.have become impaired.（7 marks）

Solution:

（a）（i）An impairment loss arises where the carrying value of an asset, or group of assets, is higher than their recoverable amounts.In effect the Standard requires that assets should not appear on a balance sheet at a value which is higher than they are ‘worth’.The recoverable amount of an asset is defined as the higher of its net realizable value（i.e.the amount at which it can be sold for net of direct selling expenses）or its value in use（i.e.its estimated future net cash flows discounted to a present value）.IAS 36 ‘Impairment of Assets’recognises that many assets do not produce independent cash flows and therefore the value in use may have to be calculated for a group of assets-a cash-generating unit.The standard recognizes that it would be too onerous for companies to have to test for impaired assets every year and therefore only requires impairment reviews when there is some indication that an impairment has occurred.The exception to this general principle is where goodwill or other intangible assets are being depreciated over a period of more than 20 years, in which case an impairment review is required at least annually.This also applies where any tangible non-current asset, other than land, has a remaining life of more than 50 years.（ii）Impairments generally arise where there has been an event or change in circumstances.It may be that something has happened to the assets themselves（e.g.physical damage）or there has been a change in the economic environment relating to the assets（e.g.new regulations may have come into force）.The Standard gives several examples of indicators of impairment, which may be available from internal or external sources:

（i）Poor operating results.This could be a current operating loss or a low profit.One year’s losses in itself does not necessarily mean there has been an impairment, but if this is coupled with previous losses of expected future losses then this is an indication of impairment;

（ii）A significant decline in an asset’s market value（in excess of normal depreciation though use or the passage of time）or evidence of obsolescence（through market changes or technology）or physical damage;

（ii）Evidence of a reduction in the useful economic life or estimated residual value of assets;

（iv）Adverse changes in the market or economy such as the entrance of a major competitor, new statutory or regulatory rules or any indicator of value that has been used to value an asset（e.g.on acquisition a brand may have been valued on a ‘multiple’ of sale revenues’, If subsequent sales were below expectations this may indicate an impairment）;

（v）A commitment to a significant reorganization or restructuring of the business;

（vi）Loss of key employees or major customers;

（vii）Increases in long-term interest rates（this could materially impact on value in use calculations thus affecting the recoverable amounts of assets）;

（viii）Where the carrying amount of an enterprise’s net assets is more than its market capitalization.答案大意

（i）當(dāng)資產(chǎn)或資產(chǎn)組的賬面價(jià)值高于其可收回價(jià)值時(shí)則出現(xiàn)了資產(chǎn)減值損失.可收回價(jià)值是指可變現(xiàn)價(jià)值和使用價(jià)值（資產(chǎn)預(yù)計(jì)未來現(xiàn)金流量的現(xiàn)值）中較高的值.當(dāng)出現(xiàn)資產(chǎn)減值跡象時(shí)，企業(yè)需進(jìn)行資產(chǎn)減值測試.（ii）資產(chǎn)減值的跡象特征

1.較差的運(yùn)營結(jié)果

2.資產(chǎn)市值的大幅度下降

3.使用年限縮短/殘值減少

4.經(jīng)濟(jì)/市場形勢逆轉(zhuǎn)

5.重大重組

6.關(guān)鍵員工/顧客流失

7.長期利率上揚(yáng)

8.資產(chǎn)價(jià)值高于可變現(xiàn)價(jià)值

補(bǔ)充閱讀材料（出自《金融時(shí)報(bào)》，建議大家自行掌握）

China adopts new accounting standards

By Richard McGregor in Beijing, FT.com site

Published: Feb 15, 2006

China has agreed to adopt new national accounting standards to bring them into line with international rules following a decade-long review of the local industry and its practices.Lou Jiwei, the vice-finance minister, said in Beijing on Wednesday that China would adopt “one basic accounting standard” based on the so-called International Financial Reporting Standards now used in almost 100 countries including the EU member states.China's decision to bring its accounting standards largely into line with global norms is further evidence of the government's determination to internationalise its economy and business practices.It is likely to boost the confidence of foreign investors in the quality of financial information from the fast-growing economy.However, the introduction of the standards will present a new challenge for local accounting firms, already struggling to compete with the big four international players.The decision was hailed by members of the global profession in Beijing for an announcement ceremony at the Great Hall of the People, saying that China's move would have an impact on other countries in Asia, such as South Korea, pondering a similar policy change.“There is going to a chain reaction as a result of this,” said Sir David Tweedie, the chairman of the International Accounting Standards Board.“The decision happened very fast in the end.They are almost there（as far as accounting standards go）and they are determined to get there.”

China will not take adopt the IFRS word for word, but rather take on board the principles and translate them into their own code, called the “Chinese Accounting Standards System”.“They will embed the principles into their system in a way that can be understood by local practitioners,” said Yvonne Kam, a director at PWC in Shanghai.Mr.Lou said the new system would introduce the concept of “fair value” into Chinese accounting for the first time along the lines of present international practices.The Chinese standard will maintain a number of significant exceptions to the IFRS rules because of the peculiarities of the local economy.China will maintain an exemption for state enterprises from the “related party” disclosures provisions because of the overwhelmingly dominance of government-enterprises in the economy.“You can understand why they would do that, because otherwise 95 per cent of the economy would be a related party,” said a foreign adviser to the Chinese.“But if your brother-in-law is your supplier in China, he is a related party just like anywhere else in the world.”

The implementation of the “fair value” provisions is also complicated because of the government's control of the price of assets such as unlisted securities, and the inability for the moment to find independent parties to assess them.“There is still the challenge of implementation, especially as companies will have to significantly reform their internal processes and retrain personnel,” said Mr.Kam.Another area in which China will maintain some differences with the IFRS is the so-called “impairment of assets” provisions, which allow companies to write down the value of businesses and their physical assets and goodwill.Under IFRS, companies can write down the value of assets and then revalue them upwards if conditions change.Chinese officials, however, say they will not allow revaluation because they worry it would leave too much opportunity for manipulation of accounts.The US also does not allow a revaluation upwards of assets that have been written down.The new rules will apply for listed companies from January 1 next year, while they will be phased in for other enterprises.WORLD NEWS: China to adopt accounting code in line with international rules

By Richard McGregor in Beijing, Financial Times Published: Feb 16, 2006

China has agreed to bring its national accounting standards into line with international rules, a move that will boost foreign investor confidence in the quality of financial information from the fast-growing economy.Lou Jiwei, Beijing's vice-finance minister, said yesterday that China would adopt “one basic accounting standard” based on the International Financial Reporting Standards used in almost 100 countries, including European Union member states.The move, which follows a decade-long review of local industry practices, is further evidence of the Chinese government's determination to internationalise its economy.But the introduction of the standards will be a challenge for local accounting firms, already struggling to compete with the big four international firms.Members of the global accountancy profession who were in Beijing for an announcement ceremony at the Great Hall of the People hailed China's decision and said the move would affect other Asian countries, such as South Korea, pondering a similar change.Sir David Tweedie, chairman of the International Accounting Standards Board, said: “There is going to be a chain reaction as a result of this.”The decision happened very fast in the end.They are almost there [as far as accounting standards go] and they are determined to get there.“

China will not adopt the IFRS word for word but will take on board the principles and translate them into its own code, the Chinese Accounting Standards System.Mr.Lou said the system would introduce the concept of ”fair value“ into Chinese accounting, along the lines of international practices.But it will maintain significant exceptions to IFRS rules because of the peculiarities of the Chinese economy.China will keep an exemption for state enterprises from the ”related party“ disclosure provisions because of the dominance of government enterprises.”You can understand why they would do that, because otherwise 95 per cent of the economy would be a related party,“ said a foreign adviser to the Chinese.The implementation of the ”fair value“ provisions is also complicated because of the government's control of the price of assets such as unlisted securities, and the inability to find independent parties to assess them.Another area in which China will maintain differences with IFRS is in the ”impairment of assets" provisions, which allow companies to write down the value of businesses, physical assets and goodwill.Under IFRS, companies can write down the value of assets and revalue them upwards if conditions change.Chinese officials say they will not allow revaluation because they fear it would leave too much room for manipulation of accounts.The US also refuses to allow the revaluation upwards of assets already written down.The new rules will apply for listed companies from January 1 next year.Converging accounting standards work must go on

By Tommaso Padoa-Schioppa

FT.com site, May 18, 2006

Surprisingly, the Financial Times and a draft report from the UK arm of PWC recently called for efforts aimed at further international convergence of accounting standards to be abandoned.In the light of progress already made by the International Accounting Standards Board and the US Financial Accounting Standards Board, these calls are unfounded and should be firmly resisted.The simple fact is that markets are integrating worldwide.Differences in accounting methodologies and reporting systems impose an increasing burden on economic efficiency.They make cross-border comparisons difficult and costly.They may mislead markets and capital allocation.They also encourage a competition in laxity, because countries may reduce the quality of their standards in a short-sighted attempt to attract listings or to appeal to special interests.None of these consequences serves the interests of the global economy or investors.Users and Their Information Needs

9.The users of financial statements include present and potential investors, employees, lenders, suppliers and other trade creditors, customers, governments and their agencies and the public.They use financial statements in order to satisfy some of their different needs for information.These needs include the following:

財(cái)務(wù)的使用者包括現(xiàn)在和潛在的投資者、雇員、貸款人、供應(yīng)商和其他商業(yè)債權(quán)人、顧客、政府及其機(jī)構(gòu)與公眾。他們利用財(cái)務(wù)報(bào)表以滿足他們對(duì)資料的某些不同需要。這些需要包括：

（a）Investors.The providers of risk capital and their advisers are concerned with the risk inherent in, and return provided by, their investments.They need information to help them determine whether they should buy, hold or sell.Shareholders are also interested in information which enables them to assess the ability of the enterprise to pay dividends.（1）投資者。風(fēng)險(xiǎn)資本的提供者以及他們的顧問關(guān)心他們投資的內(nèi)在風(fēng)險(xiǎn)和投資報(bào)酬。他們需要資料來幫助他們決定是否應(yīng)當(dāng)買進(jìn)、持有或賣出。股東們還關(guān)心幫助他們?cè)u(píng)估企業(yè)支付股利的能力的資料。

（b）Employees.Employees and their representative groups are interested in information about the stability and profitability of their employers.They are also interested in information which enables them to assess the ability of the enterprise to provide remuneration, retirement benefits and employment opportunities.（2）雇員。雇員及其代表性組織關(guān)心有關(guān)其雇主穩(wěn)定性和獲利能力方面的資料。他們還關(guān)心使他們?cè)u(píng)估企業(yè)提供報(bào)酬、退休福利和就業(yè)機(jī)會(huì)的能力的資料。

（c）Lenders.Lenders are interested in information that enables them to determine whether their loans, and the interest attaching to them, will be paid when due.（3）貸款人。貸款人關(guān)心那些能使他們確定自己的貸款和貸款利息在到期時(shí)能否得到支付的資料。

（d）Suppliers and other trade creditors.Suppliers and other creditors are interested in information that enables them to determine whether amounts owing to them will be paid when due.Trade creditors are likely to be interested in an enterprise over a shorter period than lenders unless they are dependent upon the continuation of the enterprise as a major customer.（4）供應(yīng)商和其他商業(yè)債權(quán)人。供應(yīng)商和其他債權(quán)人關(guān)心那些能使他們確定欠他們的款項(xiàng)在到期時(shí)能否得到支付的資料。商業(yè)債權(quán)人只要不依賴企業(yè)繼續(xù)作為其主要顧客，其對(duì)企業(yè)的關(guān)心在時(shí)間上就可能比貸款人要短。

（e）Customers.Customers have an interest in information about the continuance of an enterprise, especially when they have a long-term involvement with, or are dependent on, the enterprise.（5）顧客。顧客關(guān)心有關(guān)企業(yè)延續(xù)性方面的資料，尤其是當(dāng)他們與企業(yè)有長期性聯(lián)系或依賴企業(yè)時(shí)。

（f）Governments and their agencies.Governments and their agencies are interested in the allocation of resources and, therefore, the activities of enterprises.They also require information in order to regulate the activities of enterprises, determine taxation policies and as the basis for national income and similar statistics.（6）政府及其機(jī)構(gòu)。政府及其機(jī)構(gòu)關(guān)心資源的分配，因此也關(guān)心企業(yè)的活動(dòng)。為了管理企業(yè)的活動(dòng)、決定稅收政策和作為國民收入等類似統(tǒng)計(jì)資料的基礎(chǔ)，它們也需要資料。

（g）Public.Enterprises affect members of the public in a variety of ways.For example, enterprises may make a substantial contribution to the local economy in many ways including the number of people they employ and their patronage of local suppliers.Financial statements may assist the public by providing information about the trends and recent developments in the prosperity of the enterprise and the range of its activities.（7）公眾。企業(yè)以各種方式影響公眾的成員。例如，企業(yè)可能以多種方式對(duì)當(dāng)?shù)亟?jīng)濟(jì)作出貢獻(xiàn)，包括其雇請(qǐng)的人數(shù)和對(duì)當(dāng)?shù)毓?yīng)商的惠顧。財(cái)務(wù)報(bào)表通過提供關(guān)于企業(yè)興衰趨勢、近期發(fā)展和活動(dòng)范圍方面的資料，可以對(duì)公眾有所幫助。

10.While all of the information needs of these users cannot be met by financial statements, there are needs which are common to all users.As investors are providers of risk capital to the enterprise, the provision of financial statements that meet their needs will also meet most of the needs of other users that financial statements can satisfy.雖然上述使用者對(duì)資料的需要不可能完全由財(cái)務(wù)報(bào)表來滿足，但是仍然存在著對(duì)所有使用者來說是共同的需要。因?yàn)橥顿Y者是企業(yè)風(fēng)險(xiǎn)資本的提供者，因此，為了滿足他們的需要而提供的財(cái)務(wù)報(bào)表，也可以滿足財(cái)務(wù)報(bào)表能夠滿足的其他使用者的大部分需要。

11.The management of an enterprise has the primary responsibility for the preparation and presentation of the financial statements of the enterprise.Management is also interested in the information contained in the financial statements even though it has access to additional management and financial information that helps it carry out its planning, decision-making and control responsibilities.Management has the ability to determine the form and content of such additional information in order to meet its own needs.The reporting of such information, however, is beyond the scope of this framework.Nevertheless, published financial statements are based on the information used by management about the financial position, performance and changes in financial position of the enterprise.企業(yè)的管理當(dāng)局對(duì)企業(yè)財(cái)務(wù)報(bào)表的編制和呈報(bào)負(fù)有首要責(zé)任。企業(yè)管理當(dāng)局也關(guān)心財(cái)務(wù)報(bào)表中所包括的信息，盡管它能夠取得有助于其執(zhí)行計(jì)劃、決策和控制職責(zé)的其他管理和財(cái)務(wù)方面的資料。管理當(dāng)局有能力決定這類附加資料的形式和內(nèi)容，以滿足其自己的需要。然而，對(duì)這一類信息的報(bào)告，不屬于本結(jié)構(gòu)的范圍。但是，公布的財(cái)務(wù)報(bào)表都是以管理當(dāng)局所使用的關(guān)于企業(yè)財(cái)務(wù)狀況、經(jīng)營業(yè)績和財(cái)務(wù)狀況變動(dòng)方面的資料為依據(jù)的。

Qualitative Characteristics of Financial Statements

24.Qualitative characteristics are the attributes that make the information provided in financial statements useful to users.The four principal qualitative characteristics are understandability, relevance, reliability and comparability.質(zhì)量特征是指使財(cái)務(wù)報(bào)表提供的信息對(duì)使用者有用的那些屬性。四項(xiàng)主要的質(zhì)量特征是：可理解性、相關(guān)性、可靠性和可比性。

Understandability

25.An essential quality of the information provided in financial statements is that it is readily understandable by users.For this purpose, users are assumed to have a reasonable knowledge of business and economic activities and accounting and a willingness to study the information with reasonable diligence.However, information about complex matters that should be included in the financial statements because of its relevance to the economic decision-making needs of users should not be excluded merely on the grounds that it may be too difficult for certain users to understand.財(cái)務(wù)報(bào)表所提供的信息的一條基本質(zhì)量特征就是要讓使用者便于理解。為此目的，人們假定使用者對(duì)商業(yè)和經(jīng)濟(jì)活動(dòng)以及會(huì)計(jì)有恰當(dāng)?shù)牧私獠⑶以敢饣ㄙM(fèi)適當(dāng)?shù)木θパ芯啃畔?。然而，有些關(guān)于復(fù)雜事項(xiàng)的信息由于它們與使用者作經(jīng)濟(jì)決策的需要相關(guān)而應(yīng)包括有財(cái)務(wù)報(bào)表之中，不能僅僅因?yàn)檫@些信息對(duì)于某些使用者來說過于難以理解而將它們排除在財(cái)務(wù)報(bào)表之外。

Relevance

26.To be useful, information must be relevant to the decision-making needs of users.Information has the quality of relevance when it influences the economic decisions of users by helping them evaluate past, present or future events or confirming, or correcting, their past evaluations.為了使信息有用，信息必須與使用者的決策需要相關(guān)。當(dāng)信息能夠通過幫助使用者評(píng)價(jià)過去、現(xiàn)在和未來事項(xiàng)或確認(rèn)、更改他們過去的評(píng)價(jià)從而影響到使用者的經(jīng)濟(jì)決策時(shí)，信息就具有相關(guān)性。

27.The predictive and confirmatory roles of information are interrelated.For example, information about the current level and structure of asset holdings has value to users when they endeavour to predict the ability of the enterprise to take advantage of opportunities and its ability to react to adverse situations.The same information plays a confirmatory role in respect of past predictions about, for example, the way in which the enterprise would be structured or the outcome of planned operations.信息的預(yù)測作用和確認(rèn)作用是相互聯(lián)系的。例如，關(guān)于擁有資產(chǎn)的現(xiàn)有水平和結(jié)構(gòu)的資料，在使用者致力于預(yù)測企業(yè)利用機(jī)遇和對(duì)付逆境的能力時(shí)，對(duì)使用者是有價(jià)值的。對(duì)于過去關(guān)于企業(yè)結(jié)構(gòu)或計(jì)劃安排的經(jīng)營活動(dòng)的結(jié)果等情況的預(yù)測，同樣的資料則可以起到確認(rèn)作用。

28.Information about financial position and past performance is frequently used as the basis for predicting future financial position and performance and other matters in which users are directly interested, such as dividend and wage payments, security price movements and the ability of the enterprise to meet its commitments as they fall due.To have predictive value, information need not be in the form of an explicit forecast.The ability to make predictions from financial statements is enhanced, however, by the manner in which information on past transactions and events is displayed.For example, the predictive value of the income statement is enhanced if unusual, abnormal and infrequent items of income or expense are separately disclosed.關(guān)于財(cái)務(wù)狀況和過去經(jīng)營業(yè)績的資料經(jīng)常被加以使用，作為預(yù)測未來財(cái)務(wù)狀況、經(jīng)營業(yè)績以及使用者直接關(guān)心的其他事項(xiàng)的基礎(chǔ)。其他事項(xiàng)包括股利和工資支付、證券價(jià)格變動(dòng)及企業(yè)承兌到期承諾的能力等。資料要具有預(yù)測價(jià)值，不一定非要采取明確的預(yù)測形式。然而，關(guān)于過去交易和事項(xiàng)的資料的編列方式，可以提高根據(jù)財(cái)務(wù)報(bào)表進(jìn)行預(yù)測的能力。例如，如果分別揭示非常、異常和非經(jīng)常性的收益和費(fèi)用項(xiàng)目，就可以提高收益表的預(yù)測價(jià)值。

Materiality

29.The relevance of information is affected by its nature and materiality.In some cases, the nature of information alone is sufficient to determine its relevance.For example, the reporting of a new segment may affect the assessment of the risks and opportunities facing the enterprise irrespective of the materiality of the results achieved by the new segment in the reporting period.In other cases, both the nature and materiality are important, for example, the amounts of inventories held in each of the main categories that are appropriate to the business.信息的相關(guān)性受其性質(zhì)和重要性的影響。在某些情況下，單憑信息的性質(zhì)就足以確定其相關(guān)性。例如，如果不管一個(gè)新分部在報(bào)告期內(nèi)所取得的成果的重要性如何，對(duì)該新分部的報(bào)告都可能會(huì)影響對(duì)企業(yè)所面臨的風(fēng)險(xiǎn)與機(jī)遇的評(píng)價(jià)。在另外一些情況下，性質(zhì)和重要性都是重要的。例如，與經(jīng)營業(yè)務(wù)相適應(yīng)的各主要類別存貨的持有金額。

30.Information is material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements.Materiality depends on the size of the item or error judged in the particular circumstances of its omission or misstatement.Thus, materiality provides a threshold or cut-off point rather than being a primary qualitative characteristic which information must have if it is to be useful.如果信息的遺漏或錯(cuò)報(bào)會(huì)影響使用者根據(jù)財(cái)務(wù)報(bào)表所作的經(jīng)濟(jì)決策，信息就具有重要性。重要性取決于在發(fā)生遺漏或錯(cuò)報(bào)的特定環(huán)境下所判斷的項(xiàng)目或錯(cuò)誤的大小。因此，重要性與其說是信息要成為有用所必須具備的基本質(zhì)量特征，倒不如說是提供了一個(gè)門檻或取舍點(diǎn)。

Reliability

31.To be useful, information must also be reliable.Information has the quality of reliability when it is free from material error and bias and can be depended upon by users to represent faithfully that which it either purports to represent or could reasonably be expected to represent.為了使信息有用，信息還必須具有可靠性。當(dāng)信息沒有重要錯(cuò)誤或偏向并且能夠忠實(shí)反映其所擬反映或理當(dāng)反映的情況以供使用者作依據(jù)時(shí)，信息就具備了可靠性。

32.Information may be relevant but so unreliable in nature or representation that its recognition may be potentially misleading.For example, if the validity and amount of a claim for damages under a legal action are disputed, it may be inappropriate for the enterprise to recognize the full amount of the claim in the balance sheet, although it may be appropriate to disclose the amount and circumstances of the claim.信息可能會(huì)具有相關(guān)性，但在性質(zhì)或反映上可能會(huì)不那么可靠，以致確認(rèn)這種信息可能會(huì)令人誤解。例如，如果一項(xiàng)法律訴訟的賠償要求的成立與否和金額大小都處在爭執(zhí)當(dāng)中，雖然企業(yè)揭示賠償要求的金額和情況可能是適宜的，但在資產(chǎn)負(fù)債表中確認(rèn)賠償要求的全部金額卻可能是不適宜的。

Faithful Representation

33.To be reliable, information must represent faithfully the transactions and other events it either purports to represent or could reasonably be expected to represent.Thus, for example, a balance sheet should represent faithfully the transactions and other events that result in assets, liabilities and equity of the enterprise at the reporting date which meet the recognition criteria.要使信息可靠，信息就必須忠實(shí)反映其所擬反映或理當(dāng)反映的交易或其他事項(xiàng)。因此，舉例來說，資產(chǎn)負(fù)債表就應(yīng)忠實(shí)反映在報(bào)告日期符合確認(rèn)標(biāo)準(zhǔn)的那些形成企業(yè)資產(chǎn)、負(fù)債和權(quán)益的交易和其他事項(xiàng)。

34.Most financial information is subject to some risk of being less than a faithful representation of that which it purports to portray.This is not due to bias, but rather to inherent difficulties either in identifying the transactions and other events to be measured or in devising and applying measurement and presentation techniques that can convey messages that correspond with those transactions and events.In certain cases, the measurement of the financial effects of items could be so uncertain that enterprises generally would not recognize them in the financial statements;for example, although most enterprises generate goodwill internally over time, it is usually difficult to identify or measure that goodwill reliably.In other cases, however, it may be relevant to recognize items and to disclose the risk of error surrounding their recognition and measurement.大部分財(cái)務(wù)信息都可能遇到由于它不能完全忠實(shí)反映它所擬反映的情況而帶來的風(fēng)險(xiǎn)。這并不是由于存有偏向，而是由于在辨認(rèn)所要計(jì)量的交易和其他事項(xiàng)，或在設(shè)計(jì)和運(yùn)用能夠傳遞與那些交易和事項(xiàng)相對(duì)應(yīng)的信息的計(jì)量和反映技術(shù)上，存在著固有的困難。在某些情況下，對(duì)項(xiàng)目財(cái)務(wù)影響的計(jì)量可能是那么地不確定，以致使企業(yè)在通常情況下對(duì)它們無法在財(cái)務(wù)報(bào)表中加以確認(rèn)。例如，雖然大多數(shù)企業(yè)隨著時(shí)間的推移在內(nèi)部都會(huì)產(chǎn)生商譽(yù)，但是要可靠地確認(rèn)或計(jì)量這種商譽(yù)，通常是困難的。然而，在另外一些情況下，確認(rèn)項(xiàng)目并且揭示在確認(rèn)和計(jì)量方面存在著錯(cuò)誤的風(fēng)險(xiǎn)，可能是恰當(dāng)?shù)摹?/p>

Substance Over Form

35.If information is to represent faithfully the transactions and other events that it purports to represent, it is necessary that they are accounted for and presented in accordance with their substance and economic reality and not merely their legal form.The substance of transactions or other events is not always consistent with that which is apparent from their legal or contrived form.For example, an enterprise may dispose of an asset to another party in such a way that the documentation purports to pass legal ownership to that party;nevertheless, agreements may exist that ensure that the enterprise continues to enjoy the future economic benefits embodied in the asset.In such circumstances, the reporting of a sale would not represent faithfully the transaction entered into（if indeed there was a transaction）.如果信息要想忠實(shí)反映它所擬反映的交易或其他事項(xiàng)，那就必須根據(jù)它們的實(shí)質(zhì)和經(jīng)濟(jì)現(xiàn)實(shí)，而不是僅僅根據(jù)它們的法律形式進(jìn)行核算和反映。交易或其他事項(xiàng)的實(shí)質(zhì)，不總是與它們的法律或設(shè)計(jì)形式的外在面貌相一致的。例如，企業(yè)將一項(xiàng)資產(chǎn)處理給另一單位，可以在文件中聲稱將法律所有權(quán)轉(zhuǎn)讓給該單位：然而，還可能存在協(xié)議，可以保證企業(yè)繼續(xù)享有該項(xiàng)資產(chǎn)所包含的未來經(jīng)濟(jì)利益。在這種情況下，報(bào)告一項(xiàng)銷售就不可能忠實(shí)反映所達(dá)成的交易（如果確有交易存在的話）。

Neutrality

36.To be reliable, the information contained in financial statements must be neutral, that is, free from bias.Financial statements are not neutral if, by the selection or presentation of information, they influence the making of a decision or judgement in order to achieving a predetermined result or outcome.要使信息可靠，財(cái)務(wù)報(bào)表所包含的信息還必須具有中立性。也就是說，要不帶有偏向。如果為了達(dá)到預(yù)定的成果或結(jié)果，通過對(duì)信息的選擇和列報(bào)，使財(cái)務(wù)報(bào)表影響了決策或判斷，那么，財(cái)務(wù)報(bào)表就不是中立的了。

Prudence

37.The preparers of financial statements do, however, have to contend with the uncertainties that inevitably surround many events and circumstances, such as the collectability of doubtful receivables, the probable useful life of plant and equipment and the number of warranty claims that may occur.Such uncertainties are recognized by the disclosure of their nature and extent and by the exercise of prudence in the preparation of the financial statements.Prudence is the inclusion of a degree of caution in the exercise of the judgements needed in making the estimates required under conditions of uncertainty, such that assets or income are not overstated and liabilities or expenses are not understated.However, the exercise of prudence does not allow, for example, the creation of hidden reserves or excessive provisions, the deliberate understatement of assets or income, or the deliberate overstatement of liabilities or expenses, because the financial statements would not be neutral and, therefore, not have the quality of reliability.然而，財(cái)務(wù)報(bào)表的編制者確實(shí)還必須考慮到許多事件和情況必然圍繞著不確定性，例如，有疑問的應(yīng)收賬款的可收回程度、廠房和設(shè)備的可能使用年限以及可能發(fā)生的要求保修的次數(shù)等。要對(duì)這類不確定性加以確認(rèn)，則應(yīng)揭示它們的性質(zhì)和范圍，并在編制財(cái)務(wù)報(bào)表過程中實(shí)施審慎性原則。審慎是指在不確定性條件下作出所需要的估計(jì)時(shí)，在實(shí)施必需的判斷中加入一定程度的謹(jǐn)慎，以便不高估資產(chǎn)或收益，也不低估負(fù)債或費(fèi)用。然而，實(shí)施審慎性原則并不允許諸如設(shè)立秘密儲(chǔ)備金、過分地提取準(zhǔn)備、故意壓低資產(chǎn)或收益，或故意抬高負(fù)債或費(fèi)用等，因?yàn)檫@樣編制出來的財(cái)務(wù)報(bào)表不可能是中立的，從而也就不會(huì)具有可靠性。

Completeness

38.To be reliable, the information in financial statements must be complete within the bounds of materiality and cost.An omission can cause information to be false or misleading and thus unreliable and deficient in terms of its relevance.要使信息可靠，財(cái)務(wù)報(bào)表中的信息必須在重要性和成本的許可范圍內(nèi)做到完整。遺漏能造成信息虛假或令人誤解，從而使信息不可靠并且在相關(guān)性上留有缺陷。

Comparability

39.Users must be able to compare the financial statements of an enterprise through time in order to identify trends in its financial position and performance.Users must also be able to compare the financial statements of different enterprises in order to evaluate their relative financial position, performance and changes in financial position.Hence, the measurement and display of the financial effect of like transactions and other events must be carried out in a consistent way throughout an enterprise and over time for that enterprise and in a consistent way for different enterprises.使用者必須能夠比較企業(yè)在不同時(shí)期的財(cái)務(wù)報(bào)表，以便明確企業(yè)財(cái)務(wù)狀況和經(jīng)營業(yè)績的變化趨勢。使用者還必須能夠比較不同企業(yè)之間的財(cái)務(wù)報(bào)表，以使評(píng)價(jià)它們相對(duì)的財(cái)務(wù)狀況、經(jīng)營業(yè)績和財(cái)務(wù)狀況變動(dòng)。因此，不論是對(duì)于某個(gè)企業(yè)的任何地方和不同時(shí)間，還是對(duì)于不同的企業(yè)，對(duì)于同類交易和其他事項(xiàng)的財(cái)務(wù)影響的計(jì)量與反映，都必須按照一致的方法進(jìn)行。

40.An important implication of the qualitative characteristic of comparability is that users be informed of the accounting policies employed in the preparation of the financial statements, any changes in those policies and the effects of such changes.Users need to be able to identify differences between the accounting policies for like transactions and other events used by the same enterprise from period to period and by different enterprises.Compliance with International Accounting Standards, including the disclosure of the accounting policies used by the enterprise, helps to achieve comparability.可比性這一質(zhì)量特征有一個(gè)重要的含義，即應(yīng)把編制財(cái)務(wù)報(bào)表所采用的會(huì)計(jì)政策、這些政策的變更以及變更的影響告訴使用者。使用者必須能夠鑒別同一企業(yè)在不同時(shí)期以及不同企業(yè)對(duì)同類交易和其他事項(xiàng)所采用的會(huì)計(jì)政策之間的差別。遵循國際會(huì)計(jì)準(zhǔn)則，包括揭示企業(yè)所采用的會(huì)計(jì)政策，有助于達(dá)成可比性。

41.The need for comparability should not be confused with mere uniformity and should not be allowed to become an impediment to the introduction of improved accounting standards.It is not appropriate for an enterprise to continue accounting in the same manner for a transaction or other event if the policy adopted is not in keeping with the qualitative characteristics of relevance and reliability.It is also inappropriate for an enterprise to leave its accounting policies unchanged when more relevant and reliable alternatives exist.對(duì)可比性的要求，不應(yīng)混同于單純的統(tǒng)一性，并且不應(yīng)允許其成為引進(jìn)經(jīng)過改進(jìn)的會(huì)計(jì)準(zhǔn)則的一種障礙。如果采用的政策不符合相關(guān)性和可靠性的質(zhì)量特征，企業(yè)就不宜繼續(xù)以相同的方式核算某一交易或其他事項(xiàng)。當(dāng)存在更具相關(guān)性和更可靠性的備選方法時(shí)，如果企業(yè)仍保持會(huì)計(jì)政策不變，也是不適宜的。

42.Because users wish to compare the financial position, performance and changes in financial position of an enterprise over time, it is important that the financial statements show corresponding information for the preceding periods.由于使用者希望比較企業(yè)在不同時(shí)期的財(cái)務(wù)狀況、經(jīng)營業(yè)績和財(cái)務(wù)狀況變動(dòng)，財(cái)務(wù)報(bào)表反映以前各期的相應(yīng)信息是重要的。

Constraints on Relevant and Reliable Information

Timeliness

43.If there is undue delay in the reporting of information it may lose its relevance.Management may need to balance the relative merits of timely reporting and the provision of reliable information.To provide information on a timely basis it may often be necessary to report before all aspects of a transaction or other event are known, thus impairing reliability.Conversely, if reporting is delayed until all aspects are known, the information may be highly reliable but of little use to users who have had to make decisions in the interim.In achieving a balance between relevance and reliability, the overriding consideration is how best to satisfy the economic decision-making needs of users.在報(bào)告信息的過程中如果有不恰當(dāng)?shù)难诱`，信息就失去了其相關(guān)性。企業(yè)管理當(dāng)局可能需要權(quán)衡及時(shí)報(bào)告與提供可靠信息這兩者的相對(duì)優(yōu)點(diǎn)。為了在及時(shí)的基礎(chǔ)上提供信息，往往在了解某一交易或其他事項(xiàng)的所有方面之前，就可能必須作出報(bào)告，這樣就會(huì)損害可靠性。相反，如果要延誤到所有方面都了解以后才予以報(bào)告，信息可能會(huì)相當(dāng)可靠，但對(duì)于必須在事中作出決策的使用者來說，用處可能就會(huì)很小。為了在相關(guān)性和可靠性之間作出權(quán)衡，首先需要考慮的是如可最好地滿足使用者作出經(jīng)濟(jì)決策的需要的問題。

Balance between Benefit and Cost

44.The balance between benefit and cost is a pervasive constraint rather than a qualitative characteristic.The benefits derived from information should exceed the cost of providing it.The evaluation of benefits and costs is, however, substantially a judgmental process.Furthermore, the costs do not necessarily fall on those users who enjoy the benefits.Benefits may also be enjoyed by users other than those for whom the information is prepared;for example, the provision of further information to lenders may reduce the borrowing costs of an enterprise.For these reasons, it is difficult to apply a cost-benefit test in any particular case.Nevertheless, standard-setters in particular, as well as the preparers and users of financial statements, should be aware of this constraint.效益和成本之間的平衡，是一種普遍存在的限制因素，而不是一種質(zhì)量特征。從信息中派生出來的效益應(yīng)該超過提供它的成本。然而，評(píng)價(jià)效益和成本實(shí)際上是一種判斷過程。而且，成本不一定落在享受效益的那些使用者身上。效益也可能被不屬于信息提供對(duì)象的其他使用者所享受。例如，向貸款人提供進(jìn)一步的資料可能能夠降低企業(yè)的借款費(fèi)用。根據(jù)以上這些理由，在任何特定情況下，要進(jìn)行成本效益測試，都是困難的。然而，財(cái)務(wù)報(bào)表的編制者和使用者，尤其是準(zhǔn)則制定者，應(yīng)當(dāng)了解這一限制因素。

Balance between Qualitative Characteristics

45.In practice a balancing, or trade-off, between qualitative characteristics is often necessary.Generally the aim is to achieve an appropriate balance among the characteristics in order to meet the objective of financial statements.The relative importance of the characteristics in different cases is a matter of professional judgment.在實(shí)務(wù)中，在質(zhì)量特征之間進(jìn)行平衡或作出取舍，經(jīng)常是有必要的。通常來說其目的是在各質(zhì)量特征之間取得適當(dāng)平衡，以便達(dá)到財(cái)務(wù)報(bào)表的目標(biāo)。在不同的場合下判定質(zhì)量特征的相對(duì)重要性，是一種專業(yè)判斷的問題。正實(shí)和公正的觀點(diǎn)/公正地反映

True and Fair View/Fair Presentation

46.Financial statements are frequently described as showing a true and fair view of, or as presenting fairly, the financial position, performance and changes in financial position of an enterprise.Although this Framework does not deal directly with such concepts, the application of the principal qualitative characteristics and of appropriate accounting standards normally results in financial statements that convey what is generally understood as a true and fair view of, or as presenting fairly such information.財(cái)務(wù)報(bào)表經(jīng)常被描述為真實(shí)和公正地反映了或公正地反映了企業(yè)的財(cái)務(wù)狀況、經(jīng)營成果和財(cái)務(wù)狀況變動(dòng)情況。雖然本結(jié)構(gòu)不直接涉及這類概念，但是，對(duì)主要質(zhì)量特征和恰當(dāng)會(huì)計(jì)準(zhǔn)則的應(yīng)用，通?？梢援a(chǎn)生能夠傳遞真實(shí)和公正的信息或公正地反映信息的財(cái)務(wù)報(bào)表。

常用會(huì)計(jì)英語詞匯 【字體：大 中 小】【打印】

基本詞匯

A(1)account 賬戶,報(bào)表

A(2)accounting postulate 會(huì)計(jì)假設(shè)

A(3)accounting valuation 會(huì)計(jì)計(jì)價(jià)

A(4)accountability concept 經(jīng)營責(zé)任概念

A(5)accountancy 會(huì)計(jì)職業(yè)

A(6)accountant 會(huì)計(jì)師

A(7)accounting 會(huì)計(jì)

A(8)agency cost 代理成本

A(9)accounting bases 會(huì)計(jì)基礎(chǔ)

A(10)accounting manual 會(huì)計(jì)手冊(cè)

A(11)accounting period 會(huì)計(jì)期間

A(12)accounting policies 會(huì)計(jì)方針

A(13)accounting rate of return 會(huì)計(jì)報(bào)酬率

A(14)accounting reference date 會(huì)計(jì)參照日

A(15)accounting reference period 會(huì)計(jì)參照期間

A(16)accrual concept 應(yīng)計(jì)概念

A(17)accrual expenses 應(yīng)計(jì)費(fèi)用

A(18)acid test ratio 速動(dòng)比率(酸性測試比率)

A(19)acquisition 收購

A(20)acquisition accounting 收購會(huì)計(jì)

A(21)adjusting events 調(diào)整事項(xiàng)

A(22)administrative expenses 行政管理費(fèi)

A(23)amortization 攤銷

A(24)analytical review 分析性復(fù)核

A(25)annual equivalent cost 等量成本法

A(26)annual report and accounts 報(bào)告和報(bào)表

A(27)appraisal cost 檢驗(yàn)成本

A(28)appropriation account 盈余分配賬戶

A(29)articles of association 公司章程細(xì)則

A(30)assets 資產(chǎn)

A(31)assets cover 資產(chǎn)擔(dān)保

A(32)asset value per share 每股資產(chǎn)價(jià)值

A(33)associated company 聯(lián)營公司

A(34)attainable standard 可達(dá)標(biāo)準(zhǔn) A(35)attributable profit 可歸屬利潤 A(36)audit 審計(jì)

A(37)audit report 審計(jì)報(bào)告

A(38)auditing standards 審計(jì)準(zhǔn)則

A(39)authorized share capital 額定股本 A(40)available hours 可用小時(shí) A(41)avoidable costs 可避免成本 B(42)back-to-back loan 易幣貸款

B(43)backflush accounting 倒退成本計(jì)算 B(44)bad debts 壞帳

B(45)bad debts ratio 壞帳比率 B(46)bank charges 銀行手續(xù)費(fèi) B(47)bank overdraft 銀行透支

B(48)bank reconciliation 銀行存款調(diào)節(jié)表 B(49)bank statement 銀行對(duì)賬單 B(50)bankruptcy 破產(chǎn)

B(51)basis of apportionment 分?jǐn)偦A(chǔ) B(52)batch 批量

B(53)batch costing 分批成本計(jì)算 B(54)beta factor B(市場)風(fēng)險(xiǎn)因素B B(55)bill 賬單

B(56)bill of exchange 匯票 B(57)bill of lading 提單

B(58)bill of materials 用料預(yù)計(jì)單 B(59)bill payable 應(yīng)付票據(jù) B(60)bill receivable 應(yīng)收票據(jù) B(61)bin card 存貨記錄卡 B(62)bonus 紅利

B(63)book-keeping 薄記

B(64)Boston classification 波士頓分類 B(65)breakeven chart 保本圖 B(66)breakeven point 保本點(diǎn)

B(67)breaking-down time 復(fù)位時(shí)間 B(68)budget 預(yù)算

B(69)budget center 預(yù)算中心

B(70)budget cost allowance 預(yù)算成本折讓 B(71)budget manual 預(yù)算手冊(cè) B(72)budget period 預(yù)算期間

B(73)budgetary control 預(yù)算控制 B(74)budgeted capacity 預(yù)算生產(chǎn)能力 B(75)business center 經(jīng)營中心 B(76)business entity 營業(yè)個(gè)體 B(77)business unit 經(jīng)營單位

B(78)by-product 副產(chǎn)品

C(79)called-up share capital 催繳股本 C(80)capacity 生產(chǎn)能力

C(81)capacity ratios 生產(chǎn)能力比率 C(82)capital 資本

C(83)capital assets pricing model 資本資產(chǎn)計(jì)價(jià)模式 C(84)capital commitment 承諾資本 C(85)capital employed 已運(yùn)用的資本 C(86)capital expenditure 資本支出

C(87)capital expenditure authorization 資本支出核準(zhǔn) C(88)capital expenditure control 資本支出控制 C(89)capital expenditure proposal 資本支出申請(qǐng) C(90)capital funding planning 資本基金籌集計(jì)劃 C(91)capital gain 資本收益

C(92)capital investment appraisal 資本投資評(píng)估 C(93)capital maintenance 資本保全

C(94)capital resource planning 資本資源計(jì)劃 C(95)capital surplus 資本盈余 C(96)capital turnover 資本周轉(zhuǎn)率 C(97)card 記錄卡 C(98)cash 現(xiàn)金

C(99)cash account 現(xiàn)金賬戶 C(100)cash book 現(xiàn)金賬薄 C(101)cash cow 金牛產(chǎn)品 C(102)cash flow 現(xiàn)金流量

C(103)cash flow budget 現(xiàn)金流量預(yù)算 C(104)cash flow statement 現(xiàn)金流量表 C(105)cash ledger 現(xiàn)金分類賬 C(106)cash limit 現(xiàn)金限額 C(107)CCA 現(xiàn)時(shí)成本會(huì)計(jì) C(108)center 中心

C(109)changeover time 變更時(shí)間

C(110)chartered entity 特許經(jīng)濟(jì)個(gè)體 C(111)cheque 支票

C(112)cheque register 支票登記薄 C(113)classification 分類 C(114)clock card 工時(shí)卡 C(115)code 代碼

C(116)commitment accounting 承諾確認(rèn)會(huì)計(jì) C(117)common cost 共同成本

C(118)company limited by guarantee 有限擔(dān)保責(zé)任公司 C(119)company limited by shares 股份有限公司 C(120)competitive position 競爭能力狀況 C(121)concept 概念

C(122)conglomerate 跨行業(yè)企業(yè)

C(123)consistency concept 一致性概念 C(124)consolidated accounts 合并報(bào)表 C(125)consolidation accounting 合并會(huì)計(jì) C(126)consortium 財(cái)團(tuán)

C(127)contingency plan 應(yīng)急計(jì)劃

C(128)contingent liabilities 或有負(fù)債 C(129)continuous operation 連續(xù)生產(chǎn) C(130)contra 抵消

C(131)contract cost 合同成本

C(132)contract costing 合同成本計(jì)算 C(133)contribution centre 貢獻(xiàn)中心 C(134)contribution chart 貢獻(xiàn)圖 C(135)control 控制

C(136)control account 控制賬戶 C(137)control limits 控制限度

C(138)controllability concept 可控制概念 C(139)controllable cost 可控制成本 C(140)conversion cost 加工成本

C(141)convertible loan stock 可轉(zhuǎn)換為股票的貸款 C(142)corporate appraisal 公司評(píng)估 C(143)corporate planning 公司計(jì)劃

C(144)corporate social reporting 公司社會(huì)報(bào)告 C(145)cost 成本

C(146)cost account 成本賬戶 C(147)cost accounting 成本會(huì)計(jì)

C(148)cost accounting manual 成本手冊(cè) C(149)cost adjustment 成本調(diào)整 C(150)cost allocation 成本分配 C(151)cost apportionment 成本分?jǐn)?C(152)cost attribution 成本歸屬 C(153)cost audit 成本審計(jì)

C(154)cost benefit analysis 成本效益分析 C(155)cost center 成本中心 C(156)cost driver 成本動(dòng)因

C(157)cost of capital 資本成本 C(158)cost of goods sold 銷貨成本

C(159)cost of non-conformance 非相符成本 C(160)cost of sales 銷售成本 C(161)cost reduction 成本降低 C(162)cost structure 成本結(jié)構(gòu) C(163)cost unit 成本單位

C(164)cost-volume-profit analysis(CVP)本量利分析 C(165)costing 成本計(jì)算

C(166)credit note 貸項(xiàng)通知

C(167)credit report 信貸報(bào)告書 C(168)creditor 債權(quán)人

C(169)creditor days ratio 應(yīng)付賬款天數(shù)率 C(170)creditors ledger 應(yīng)付賬款分類賬 C(171)critical event 關(guān)鍵事項(xiàng) C(172)critical path 關(guān)鍵路線

C(173)cumulative preference shares 累積優(yōu)先股 C(174)current asset 流動(dòng)資產(chǎn)

C(175)current cost accounting 現(xiàn)時(shí)成本會(huì)計(jì) C(176)current liabilities 流動(dòng)負(fù)債

C(177)current purchasing power accounting 現(xiàn)時(shí)購買力會(huì)計(jì) C(178)current ratio 流動(dòng)比率 C(179)cut-off 截止 C(180)CVP 本量利分析

C(181)cycle time 周轉(zhuǎn)時(shí)間 D(182)debenture 債券

D(183)debit note 借項(xiàng)通知

D(184)debit capacity 舉債能力 D(185)debt ratio 債務(wù)比率 D(186)debtor 債務(wù)人;應(yīng)收賬款

D(187)debtor days ratio 應(yīng)收賬款天數(shù)率 D(188)debtors ledger 應(yīng)收賬款分類賬

D(189)debtor' age analysis 應(yīng)收賬款賬齡分析 D(190)decision driven costs 決策連動(dòng)成本 D(191)decision tree 決策樹 D(192)defects 次品

D(193)deferred expenditure 遞延支出 D(194)deferred shares 遞延股份 D(195)deferred taxation 遞延稅款 D(196)delivery note 交貨單

D(197)departmental accounts 部門報(bào)表 D(198)departmental budget 部門預(yù)算 D(199)depreciation 折舊 D(200)dispatch note 發(fā)運(yùn)單

D(201)development cost 開發(fā)成本 D(202)differential cost 差別成本 D(203)direct cost 直接成本 D(204)direct debit 直接借項(xiàng)

D(205)direct hours yield 直接小時(shí)產(chǎn)出率

D(206)direct labour cost percentage rate 直接人工成本百分比 D(207)direct labour hour rate 直接人工小時(shí)率

D(208)directs on indirect work 間接工作事項(xiàng)上的工時(shí) D(209)discount rate 貼現(xiàn)率

D(210)discounted cash flow 現(xiàn)金流量貼現(xiàn) D(211)discretionary cost 酌量成本 D(212)distribution cost 攤銷成本 D(213)diversions 移用

D(214)diverted hours 移用小時(shí)

D(215)diverted hours ratio 移用工時(shí)比率 D(216)dividend 股利

D(217)dividend cover 股利產(chǎn)出率 D(218)dividend per share 每股股利 D(219)dog 疲軟產(chǎn)品

D(220)double entry accounting 復(fù)式會(huì)計(jì) D(221)double-entry book-keeping 復(fù)式薄記 D(222)doubtful debts 可疑債務(wù) D(223)down time 停工時(shí)間

D(224)dynamic programming 動(dòng)態(tài)規(guī)劃 E(225)earning per share 每股盈利 E(226)earning ratio 市盈率

E(227)economic order quantity(EOQ)經(jīng)濟(jì)訂購批量 E(228)efficient market hypothesis 有效市場假設(shè) E(229)efficiency ration 效率性比率 E(230)element of cost 成本要素 E(231)entity 經(jīng)濟(jì)個(gè)體

E(232)environmental audit 環(huán)境審計(jì)

E(233)environmental impact assessment 環(huán)境影響評(píng)價(jià) E(234)EOQ 經(jīng)濟(jì)訂購批量 E(235)equity 權(quán)益

E(236)equity method of accounting 權(quán)益法會(huì)計(jì)計(jì)算 E(237)equity share capital 權(quán)益股本 E(238)equivalent units 當(dāng)量 E(239)event 事項(xiàng)

E(240)exceptional items 例外事項(xiàng) E(241)expected value 期望值 E(242)expenditure 支出 E(243)expenses 費(fèi)用

E(244)external audit 外部審計(jì)

E(245)external failure cost 外部損失成本 E(246)extraordinary items 非常事項(xiàng) F(247)factory goods 讓售商品 F(248)factoring 應(yīng)收帳款讓售 F(249)fair value 公允價(jià)值 F(250)feedback 反饋 F(251)FIFO 先近先出法

F(252)final accounts 年終報(bào)表 F(253)finance lease 融資租賃

F(254)financial accounting 財(cái)務(wù)會(huì)計(jì)

F(255)financial accounts calendar adjustment 財(cái)務(wù)報(bào)表的日歷時(shí)間調(diào)整

F(256)financial management 財(cái)務(wù)管理

F(257)financial planning 財(cái)務(wù)計(jì)劃

F(258)financial statement 財(cái)務(wù)報(bào)表

F(259)finished goods 完成品

F(260)fixed asset 固定資產(chǎn)

F(261)fixed overhead 固定制造費(fèi)用

F(262)fixed asset turnover 固定資產(chǎn)周轉(zhuǎn)率

F(263)fixed assets register 固定資產(chǎn)登記薄

F(264)fixed cost 固定成本

F(265)flexed budget 變動(dòng)限額預(yù)算

F(266)flexible budget 彈性預(yù)算

F(267)float time 浮動(dòng)時(shí)間

F(268)floating charge 流動(dòng)抵押

F(269)flow of funds statement 資金流量表

F(270)forecasting 預(yù)測

F(271)founder's shares 發(fā)起人股份

F(272)full capacity 滿負(fù)荷生產(chǎn)能力

F(273)function costing 職能成本計(jì)算

F(274)functional budget 職能預(yù)算

F(275)fund accounting 基金會(huì)計(jì)

F(276)fundamental accounting concept 基礎(chǔ)會(huì)計(jì)概念

F(277)fungible assets 可互換資產(chǎn)

F(278)futuristic planning 遠(yuǎn)景計(jì)劃

G(279)gap analysis 間距分析

G(280)gearing 舉債經(jīng)營比率(杠桿)

G(281)goal congruence 目標(biāo)一致性

G(282)going concern concept 持續(xù)經(jīng)營概念

G(283)goods received note 商品收訖單

G(284)goodwill 商譽(yù)

G(285)gross dividend yield 總股息產(chǎn)出率

G(286)gross margin 總邊際

G(287)gross profit 毛利潤

G(288)gross profit percentage 毛利潤百分比

G(289)group 企業(yè)集團(tuán)

G(290)group accounts 集團(tuán)報(bào)表

H(291)high-geared 高結(jié)合杠桿(比例)

H(292)hire purchase 租購

H(293)historical cost 歷史成本

H(294)historical cost accounting 歷史成本會(huì)計(jì)

H(295)hours 小時(shí)

H(296)hurdle rate 最低可接受的報(bào)酬率

I(297)ideal standard 理想標(biāo)準(zhǔn)

I(298)idle capacity ration 閑置生產(chǎn)能力比率 I(299)idle time 閑置時(shí)間

I(300)impersonal accounts 非記名賬戶 I(301)imprest system 定額備用制度

I(302)income and expenditure account 收益和支出報(bào)表 I(303)incomplete records 不完善記錄 I(304)incremental cost 增量成本 I(305)incremental yield 增量產(chǎn)出率 I(306)indirect cost 間接成本 I(307)indirect hours 間接小時(shí) I(308)insolvency 無力償付

I(309)intangible asset 無形資產(chǎn) I(310)integrated accounts 綜合報(bào)表

I(311)interdependency concept 關(guān)聯(lián)性概念 I(312)interest cover 利息保障倍數(shù) I(313)interlocking accounts 連鎖報(bào)表 I(314)internal audit 內(nèi)部審計(jì) I(315)internal check 內(nèi)部牽制

I(316)internal control system 內(nèi)部控制體系 I(317)internal failure cost 內(nèi)部損失成本

I(318)internal rate of return(IRR)內(nèi)含報(bào)酬率 I(319)inventory 存貨 I(320)investment 投資

I(321)investment center 投資中心 I(322)invoice register 發(fā)票登記薄 I(323)issued share capital 已發(fā)行股本 J(324)job 定單

J(325)job card 工作卡

J(326)job costing 工作成本計(jì)算 J(327)job sheet 工作單 J(328)joint cost 聯(lián)合成本 J(329)joint products 聯(lián)產(chǎn)品

J(330)joint stock company 股份公司 J(331)joint venture 合資經(jīng)營 J(332)journal 日記賬

J(333)just-in-time(JIT)適時(shí)制度

J(334)just-in-time production 適時(shí)生產(chǎn) J(335)just-in-time purchasing 適時(shí)購買 K(336)key factor 關(guān)鍵因素 L(337)labour 人工

L(338)labour transfer note 人工轉(zhuǎn)移單 L(339)leaning curve 學(xué)習(xí)曲線 L(340)ledger 分類賬戶

L(341)length of order book 定單平均周期

L(342)letter of credit 信用證

L(343)leverage 舉債經(jīng)營比率

L(344)liabilities 負(fù)債

L(345)life cycle costing 壽命周期成本計(jì)算

L(346)LIFO 后近先出法

L(347)limited liability company 有限責(zé)任公司

L(348)limiting factor 限制因素

L(349)line-item budget 明細(xì)支出預(yù)算

L(350)liner programming 線性規(guī)劃

L(351)liquid assets 變現(xiàn)資產(chǎn)

L(352)liquidation 清算

L(353)liquidity ratios 易變現(xiàn)比率

L(354)loan 貸款

L(355)loan capital 借入資本

L(356)long range planning 長期計(jì)劃

L(357)lost time record 虛耗時(shí)間記錄

L(358)low geared 低結(jié)合杠桿(比例)

L(359)lower of cost or net realizable value concept 成本或可變凈價(jià)孰低概念

M(360)machine hour rate 機(jī)器小時(shí)率

M(361)machine time record 機(jī)器時(shí)間記錄

M(362)managed cost 管理成本

M(363)management accounting 管理會(huì)計(jì)

M(364)management accounting concept 管理會(huì)計(jì)概念

M(365)management accounting guides 管理會(huì)計(jì)指導(dǎo)方針

M(366)management audit 管理審計(jì)

M(367)management buy-out 管理性購買產(chǎn)權(quán)

M(368)management by exception 例外管理原則

M(369)margin 邊際

M(370)margin of safety ration 安全邊際比率

M(371)margin cost 邊際成本

M(372)margin costing 邊際成本計(jì)算

M(373)mark-down 降低標(biāo)價(jià)

M(374)mark-up 提高標(biāo)價(jià)

M(375)market risk premium 市場分險(xiǎn)補(bǔ)償

M(376)market share 市場份額

M(377)marketing cost 營銷成本

M(378)matching concept 配比概念

M(379)materiality concept 重要性概念

M(380)materials requisition 領(lǐng)料單

M(381)materials returned note 退料單

M(382)materials transfer note 材料轉(zhuǎn)移單

M(383)memorandum of association 公司設(shè)立細(xì)則

M(384)merger 兼并

M(385)merger accounting 兼并會(huì)計(jì) M(386)minority interest 少數(shù)股權(quán) M(387)mixed cost 混合成本 N(388)net assets 凈資產(chǎn)

N(389)net book value 凈賬面價(jià)值

N(390)net liquid funds 凈可變現(xiàn)資金 N(391)net margin 凈邊際

N(392)net present value(NPV)凈現(xiàn)值 N(393)net profit 凈利潤

N(394)net realizable value 可變現(xiàn)凈值 N(395)net worth 資產(chǎn)凈值

N(396)network analysis 網(wǎng)絡(luò)分析 N(397)noise 干撈

N(398)nominal account 名義賬戶

N(399)nominal share capital 名義股本 N(400)nominal holding 代理持有股份 N(401)non-adjusting events 非調(diào)整事項(xiàng)

N(402)non-financial performance measurement 非財(cái)務(wù)業(yè)績計(jì)量 N(403)non-integrated accounts 非綜合報(bào)表 N(404)non-liner programming 非線性規(guī)劃 N(405)non-voting shares 無表決權(quán)的股份 N(406)notional cost 名義成本

N(407)number of days stock 存貨周轉(zhuǎn)天數(shù) N(408)number of weeks stock 存貨周轉(zhuǎn)周數(shù) O(409)objective classification 客體分類 O(410)obsolescence 陳舊

O(411)off balance sheet finance 資產(chǎn)負(fù)債表外籌資 O(412)offer for sale 標(biāo)價(jià)出售 O(413)operating budget 經(jīng)營預(yù)算 O(414)operating lease 經(jīng)營租賃

O(415)operating statement 營業(yè)報(bào)表 O(416)operation time 操作時(shí)間

O(417)operational control 經(jīng)營控制 O(418)operational gearing 經(jīng)營杠桿 O(419)operating plans 經(jīng)營計(jì)劃 O(420)opportunity cost 機(jī)會(huì)成本 O(421)order 定單

O(422)ordinary shares 普通股

O(423)out-of-date cheque 過期支票 O(424)over capitalization 過分資本化 O(425)overhead 制造費(fèi)用

O(426)overhead absorption rate 制造費(fèi)用分配率 O(427)overhead cost 制造費(fèi)用

O(428)overtrading 超過營業(yè)資金的經(jīng)營 P(429)paid cheque 已付支票

P(430)paid-up share capital 認(rèn)定股本 P(431)parent company 母公司

P(432)pareto distribution 帕累托分布

P(433)participating preference shares 參與優(yōu)先股 P(434)partnership 合伙

P(435)payable ledger 應(yīng)付款項(xiàng)賬戶 P(436)payback 回收期

P(437)payments and receipts account 收入和支出報(bào)表 P(438)payments withheld 保留款額 P(439)payroll 工資單

P(440)payroll analysis 工資分析

P(441)percentage profit on turnover 利潤對(duì)營業(yè)額比率 P(442)period cost 期間成本

P(443)perpetual inventory 永續(xù)盤存 P(444)personal account 記名賬戶 P(445)PEPT 項(xiàng)目評(píng)審法

P(446)petty cash account 備用金賬戶 P(447)petty cash voucher 備用金憑證 P(448)physical inventory 實(shí)地盤存 P(449)planning 計(jì)劃

P(450)planning horizon 計(jì)劃時(shí)限 P(451)planning period 計(jì)劃期間 P(452)policy cost 政策成本 P(453)position audit 狀況審計(jì)

P(454)post balance sheet events 資產(chǎn)負(fù)債表編后事項(xiàng) P(455)practical capacity 實(shí)際生產(chǎn)能力 P(456)pre-acquisition losses 購置前損失 P(457)pre-acquisition profits 購置前利潤 P(458)preference shares 優(yōu)先股

P(459)preference creditors 優(yōu)先債權(quán)人 P(460)preferred creditors 優(yōu)先債權(quán)人 P(461)prepayments 預(yù)付款項(xiàng) P(462)present value 現(xiàn)值

P(463)prevention cost 預(yù)防成本 P(464)price ratio 市盈率 P(465)prime cost 主要成本

P(466)prime entry-books of 原始分錄登記薄 P(467)principal budget factor 主要預(yù)算因素 P(468)prior charge capital 優(yōu)先股

P(469)prior year adjustments 以前調(diào)整

P(470)priority base budgeting 優(yōu)先順序體制的預(yù)算 P(471)private company 私人公司

P(472)pro-forma invoice 預(yù)開發(fā)票 P(473)problem child 問號(hào)產(chǎn)品

P(474)process costing 分步成本計(jì)算 P(475)process time 加工時(shí)間 P(476)product cost 產(chǎn)品成本

P(477)Product life cycle 產(chǎn)品壽命周期 P(478)production cost 生產(chǎn)成本

P(479)production cost of sales 售貨成本

P(480)production volume ratio 生產(chǎn)業(yè)務(wù)量比率 P(481)profit center 利潤中心

P(482)profit per employee 每員工利潤

P(483)profit retained for the year 利潤留存 P(484)profit to turnover ratio 利潤對(duì)營業(yè)額比率 P(485)profit-volume graph 利量圖 P(486)profitability index 盈利指數(shù) P(487)programming 規(guī)劃

P(488)project evaluation and review technique 項(xiàng)目評(píng)審法 P(489)projection 預(yù)計(jì)

P(490)promissory note 本票 P(491)prospectus 募債說明書

P(492)provisions for liabilities and charges 償債和費(fèi)用準(zhǔn)備 P(493)prudent concept 穩(wěn)健性概念 P(494)public company 公開公司 P(495)purchase order 訂購單

P(496)purchase requisition 請(qǐng)購單 P(497)purchase ledger 采購賬戶

Q(498)quality related costs 質(zhì)量有關(guān)成本 Q(499)queuing time 排隊(duì)時(shí)間 R(500)rate 率 R(501)ratio 比率

R(502)ration pyramid 比率金字塔 R(503)raw material 原材料

R(504)receipts and payments account 收入和支付報(bào)表 R(505)receivable ledger 應(yīng)收款項(xiàng)賬戶 R(506)redeemable shares 可贖回股份 R(507)redemption 贖回

R(508)registered share capital 注冊(cè)資本 R(509)rejects 廢品

R(510)relevancy concept 相關(guān)性概念 R(511)relevant costs 相關(guān)成本 R(512)relevant range 相關(guān)范圍

R(513)reliability concept 可靠性概念 R(514)replacement price 重置價(jià)格 R(515)report 報(bào)表

R(516)reporting 報(bào)告

R(517)research cost, applied 應(yīng)用性研究成本

R(518)research cost, pure or basic 理論或基礎(chǔ)研究成本

R(519)reserves 留存收益

R(520)residual income 剩余收益

R(521)responsibility center 責(zé)任中心

R(522)retention money 保留款額

R(523)return on capital employed 運(yùn)用資本報(bào)酬率

R(524)returns 退回

R(525)revenue 收入

R(526)revenue center 收入中心

R(527)revenue expenditure 收益支出

R(528)revenue investment 收入性投資

R(529)right issue 認(rèn)股權(quán)發(fā)行

R(530)rolling budget 滾動(dòng)預(yù)算

R(531)rolling forecast 滾動(dòng)預(yù)測

S(532)sales ledger 銷售分類賬

S(533)sales order 銷售定單

S(534)sales per employee 每員工銷售額

S(535)scrap 廢料

S(536)scrip issue 紅股發(fā)行

S(537)secured creditors 有擔(dān)保的債權(quán)人

S(538)segmental reporting 分部報(bào)告

S(539)selling cost 銷售成本

S(540)semi-fixed cost 半固定成本

S(541)semi-variable cost 半變動(dòng)成本

S(542)sensitivity analysis 敏感性分析

S(543)service cost center 服務(wù)成本中心

S(544)service costing 服務(wù)成本計(jì)算

S(545)set-up time 安裝時(shí)間

S(546)shadow prices 影子價(jià)格

S(547)share 股票

S(548)share capital 股份資本

S(549)share option scheme 購股權(quán)證方案

S(550)share premium 股票溢價(jià)

S(551)sight draft 即期匯票

S(552)single-entry book-keeping 單式薄記

S(553)sinking fund 償債基金

S(554)slack time 松弛時(shí)間

S(555)social responsibility cost 社會(huì)責(zé)任成本

S(556)sole trader 獨(dú)資經(jīng)營者

S(557)source and application of funds statement 資金來源和運(yùn)用表

S(558)special order costing 特殊定單成本計(jì)算

S(559)staff costs 職工成本

S(560)statement of account 營業(yè)賬單 S(561)statement of affairs 財(cái)務(wù)狀況表 S(562)statutory body 法定實(shí)體 S(563)stock 存貨

S(564)stock control 存貨控制 S(565)stock turnover 存貨周轉(zhuǎn)率 S(566)stocktaking 盤點(diǎn)存貨

S(567)stores requisition 領(lǐng)料申請(qǐng)單

S(568)strategic business unit 戰(zhàn)略性經(jīng)營單位

S(569)strategic management accounting 戰(zhàn)略管理會(huì)計(jì) S(570)strategic planning 戰(zhàn)略計(jì)劃 S(571)strategy 戰(zhàn)略

S(572)subjective classification 主體分類 S(573)subscribed share capital 已認(rèn)購的股本 S(574)subsidiary undertaking 子公司 S(575)sunk cost 沉沒成本

S(576)supply estimate 預(yù)算估計(jì) S(577)supply expenditure 預(yù)算支出 S(578)suspense account 暫記賬戶

S(579)SWOT analysis 長處和短處,機(jī)會(huì)和威脅分析 S(580)system 制度,體系

T(581)tactical planning 策略計(jì)劃 T(582)tactics 策略 T(583)take-over 接收

T(584)tangible asset 有形資產(chǎn)

T(585)tangible fixed asset statement 有形固定資產(chǎn)表 T(586)target cost 目標(biāo)成本

T(587)terotechnology 設(shè)備綜合工程學(xué) T(588)throughput accounting 生產(chǎn)量會(huì)計(jì) T(589)time 時(shí)間

T(590)time sheet 時(shí)間記錄表 T(591)total assets 總資產(chǎn)

T(592)total quality management 全面質(zhì)量管理 T(593)total stocks 存貨總計(jì)

T(594)trade creditors 購貨客戶(應(yīng)付賬款)T(595)trade debtors 銷貨客戶(應(yīng)收賬款)T(596)trading profit and loss account 營業(yè)損益表 T(597)transfer price 轉(zhuǎn)讓價(jià)格 T(598)transit time 中轉(zhuǎn)時(shí)間 T(599)treasurership 財(cái)務(wù)長制度 T(600)trail balance 試算平衡表 T(601)turnover 營業(yè)額

U(602)uncalled share capital 未催繳股本

U(603)under capitalization 不足資本化

U(604)under or over-absorbed overhead 少吸收或多吸收的制造費(fèi)用

U(605)uniform accounting 統(tǒng)一會(huì)計(jì)

U(606)uniform costing 統(tǒng)一成本計(jì)算

U(607)unissued share capital 未發(fā)行股本

V(608)value 價(jià)值

V(609)value added 增值

V(610)value analysis 價(jià)值分析

V(611)value for money audit 經(jīng)濟(jì)效益審計(jì)

V(612)vote 表決

V(613)voucher 憑證

W(614)waiting time 等候時(shí)間

W(615)waste 廢品(料)

W(616)wasting asset 遞耗資產(chǎn)

W(617)weighted average cost of capital 資本的加權(quán)平均成本

W(618)weighted average price 加權(quán)平均價(jià)格

W(619)with resource 有追索權(quán)

W(620)without recourse 無追索權(quán)

W(621)working capital 營運(yùn)資本

W(622)write-down 減值

Z(623)zero base budgeting 零基預(yù)算

Z(624)zero coupon bond 無息債券

Z(625)Z score 破產(chǎn)預(yù)測計(jì)分法

第四篇：會(huì)計(jì)基礎(chǔ)-講義(第一章)

第一章總論

第一節(jié)會(huì)計(jì)的概念及基本職能

一、會(huì)計(jì)的概述

（一）定義：會(huì)計(jì)是以憑證為依據(jù)，以貨幣為主要計(jì)量單位，采用專門的方法，對(duì)特定主體的經(jīng)濟(jì)活

動(dòng)進(jìn)行全面、綜合、連續(xù)、系統(tǒng)的核算和監(jiān)督的一種經(jīng)濟(jì)管理活動(dòng)。

1、從本質(zhì)上看，會(huì)計(jì)是一種經(jīng)濟(jì)管理活動(dòng)。

2、會(huì)計(jì)的計(jì)量形式： 實(shí)物計(jì)量

勞動(dòng)計(jì)量

貨幣計(jì)量（最基本的計(jì)量形式）

（二）會(huì)計(jì)的特點(diǎn)：教材第2頁

（三）會(huì)計(jì)的分類：（按報(bào)告對(duì)象不同）

財(cái)務(wù)會(huì)計(jì)——側(cè)重于向企業(yè)關(guān)系人提供信息，側(cè)重于信息。

管理會(huì)計(jì)——側(cè)重于向企業(yè)管理者提供信息，側(cè)重于信息。

二、會(huì)計(jì)的職能

（一）．基本職能：核算（反映）——觀念的總結(jié)

監(jiān)督——過程的控制

1．核算

（1）定義：教材第3頁

（2）會(huì)計(jì)核算的環(huán)節(jié)：確認(rèn)

計(jì)量

記錄

報(bào)告

（3）會(huì)計(jì)核算所做的工作：記賬、算賬、報(bào)賬

（4）會(huì)計(jì)核算的方法：（七種）教材第4頁

2．監(jiān)督

（1）定義：教材第5頁

（2）內(nèi)容：合法性審查、合理性審查

3．核算與監(jiān)督的關(guān)系：核算是監(jiān)督的基礎(chǔ)，監(jiān)督是核算的質(zhì)量保障。

（二）其他職能：預(yù)測經(jīng)濟(jì)前景

參與經(jīng)濟(jì)決策

評(píng)價(jià)經(jīng)營業(yè)績

控制經(jīng)濟(jì)活動(dòng)過程

第二節(jié)會(huì)計(jì)的對(duì)象

一、會(huì)計(jì)對(duì)象的含義

～也稱會(huì)計(jì)客體或會(huì)計(jì)內(nèi)容，是指會(huì)計(jì)所核算和監(jiān)督的內(nèi)容。

具體而言，就是能以貨幣表現(xiàn)的經(jīng)濟(jì)活動(dòng)（即：資金運(yùn)動(dòng)或價(jià)值運(yùn)動(dòng)）。

二、資金運(yùn)動(dòng)的內(nèi)容

資金的投入

資金的循環(huán)與周轉(zhuǎn)

資金的退出

注：企業(yè)的資金運(yùn)動(dòng)既有一定時(shí)期內(nèi)的顯著運(yùn)動(dòng)狀態(tài)（表現(xiàn)為收入、費(fèi)用、利潤），也有一定日期的相對(duì)靜止?fàn)顟B(tài)（表現(xiàn)為資產(chǎn)同負(fù)債及所有者權(quán)益的衡等關(guān)系）

第三節(jié)會(huì)計(jì)核算的基本假設(shè)及會(huì)計(jì)基礎(chǔ)

一、會(huì)計(jì)假設(shè)

（一）會(huì)計(jì)主體

1．定義：～是會(huì)計(jì)所核算和監(jiān)督的特定單位或組織。

注：會(huì)計(jì)主體明確了會(huì)計(jì)工作的空間范圍。

2．意義：

（1）將特定主體的經(jīng)濟(jì)活動(dòng)與該主體所有者及職工個(gè)人的經(jīng)濟(jì)活動(dòng)區(qū)別開來；

（2）將該主體的經(jīng)濟(jì)活動(dòng)與其他單位的經(jīng)濟(jì)活動(dòng)區(qū)別開來。

3．會(huì)計(jì)主體與法律主體的關(guān)系：

不對(duì)等

法律主體是會(huì)計(jì)主體，但會(huì)計(jì)主體不一定是法律主體。

如獨(dú)資企業(yè)、合伙企業(yè)、企業(yè)集團(tuán)，它們都不是法律主體，但是會(huì)計(jì)主體。

（二）持續(xù)經(jīng)營

1．定義：～是指在可以預(yù)見的將來，會(huì)計(jì)主體將會(huì)按當(dāng)前的規(guī)模和狀態(tài)持續(xù)經(jīng)營下去，不會(huì)停業(yè)，也不會(huì)大規(guī)模削減業(yè)務(wù)。

注：持續(xù)經(jīng)營明確了會(huì)計(jì)工作的時(shí)間范圍。

2．意義：教材第9-10頁

（三）會(huì)計(jì)分期

1．定義：～是將一個(gè)會(huì)計(jì)主體持續(xù)經(jīng)營的生產(chǎn)經(jīng)營活動(dòng)劃分為一個(gè)個(gè)連續(xù)的、長短相同的期間。注：會(huì)計(jì)分期是持續(xù)經(jīng)營前提的必要補(bǔ)充，是對(duì)會(huì)計(jì)工作時(shí)間范圍的具體劃分。

2．會(huì)計(jì)期間通常分為和中期。

中期是指短于一個(gè)完整的會(huì)計(jì)的報(bào)告期間。包括月、季、半年。

以一年確定的會(huì)計(jì)期間稱為會(huì)計(jì)。

我國采用公歷制。

3．意義：教材第11頁

（四）貨幣計(jì)量

二、會(huì)計(jì)基礎(chǔ)（新增）

（一）權(quán)責(zé)發(fā)生制

（二）收付實(shí)現(xiàn)制

第四節(jié)會(huì)計(jì)要素的確認(rèn)計(jì)量與會(huì)計(jì)等式

一、會(huì)計(jì)要素及其確認(rèn)

（一）定義、內(nèi)容和分類

1．定義：會(huì)計(jì)要素是對(duì)會(huì)計(jì)對(duì)象的基本分類（第一層次分類），是會(huì)計(jì)核算對(duì)象的具體化，是設(shè)置賬

戶和編制會(huì)計(jì)報(bào)表的基本依據(jù)。

2．內(nèi)容：（六要素）

資產(chǎn)負(fù)債所有者權(quán)益

收入費(fèi)用利潤

3．分類：

（1）按反映的會(huì)計(jì)信息不同分類：

a.反映財(cái)務(wù)狀況的會(huì)計(jì)要素：資產(chǎn)負(fù)債所有者權(quán)益

b.反映經(jīng)營成果的會(huì)計(jì)要素：收入費(fèi)用利潤

（2）按資金運(yùn)動(dòng)的狀態(tài)分類：

a.資金相對(duì)靜止?fàn)顟B(tài)的會(huì)計(jì)要素：資產(chǎn)負(fù)債所有者權(quán)益

b.資金顯著運(yùn)動(dòng)狀態(tài)的會(huì)計(jì)要素：收入費(fèi)用利潤

（3）按構(gòu)成會(huì)計(jì)報(bào)表的不同分類：

a.資產(chǎn)負(fù)債表會(huì)計(jì)要素：資產(chǎn)負(fù)債所有者權(quán)益

b.利潤表會(huì)計(jì)要素：收入費(fèi)用利潤

（二）反映財(cái)務(wù)狀況的會(huì)計(jì)要素

1．資產(chǎn)

（1）定義：資產(chǎn)是由于過去的交易或事項(xiàng)形成的，企業(yè)擁有或控制的，能以貨幣計(jì)量并預(yù)期會(huì)給企

業(yè)帶來經(jīng)濟(jì)利益的經(jīng)濟(jì)資源。

（2）特點(diǎn)： a.資產(chǎn)是由過去的交易或事項(xiàng)引起的。

b.它是企業(yè)擁有或控制的財(cái)產(chǎn)。

c.它能為企業(yè)帶來未來經(jīng)濟(jì)利益。

d.必須能夠用貨幣進(jìn)行計(jì)量

（3）分類：（按流動(dòng)性或變現(xiàn)能力的強(qiáng)弱）

流動(dòng)資產(chǎn)、長期投資、固定資產(chǎn)、無形資產(chǎn)、其他資產(chǎn)

注：了解上述各類資產(chǎn)的概念。

（4）資產(chǎn)的確認(rèn)條件（新增）

a.符合資產(chǎn)的定義；

b.相關(guān)的經(jīng)濟(jì)利益很可能流入企業(yè)；

c.金額能夠可靠計(jì)量。

2．負(fù)債

（1）定義：負(fù)債是由于過去的交易或事項(xiàng)形成的現(xiàn)時(shí)義務(wù)，履行該義務(wù)預(yù)期會(huì)導(dǎo)致經(jīng)濟(jì)利益流出企業(yè)。

（2）特點(diǎn)：

a.負(fù)債是由過去的交易或事項(xiàng)引起的現(xiàn)時(shí)義務(wù)；

b.負(fù)債的清償預(yù)期會(huì)導(dǎo)致經(jīng)濟(jì)利益流出企業(yè)；

c.負(fù)債是企業(yè)將來要清償?shù)牧x務(wù)。

（3）分類：（按償還期限的長短）

流動(dòng)負(fù)債、長期負(fù)債

注：了解上述負(fù)債的含義和包含的內(nèi)容。

（4）負(fù)債的確認(rèn)條件（新增）

a.符合負(fù)債的定義；

b.相關(guān)的經(jīng)濟(jì)利益很可能流出企業(yè)；

c.金額能夠可靠計(jì)量。

3．所有者權(quán)益

（1）定義：所有者權(quán)益是指企業(yè)資產(chǎn)扣除負(fù)債后，由所有者享有的剩余權(quán)益。

所有者權(quán)益 = 資產(chǎn) － 負(fù)債（即：凈資產(chǎn)）

（2）特點(diǎn)：

a.除非發(fā)生減資、清算或分配現(xiàn)金股利，企業(yè)不需要償還所有者權(quán)益；

b.企業(yè)清算時(shí)，只有在清償所有負(fù)債后，剩余的財(cái)產(chǎn)才能分配給所有者；

c.所有者憑借所有權(quán)能夠參與企業(yè)的利潤分配。

（3）內(nèi)容：實(shí)收資本

資本公積（包括股本或資本溢價(jià)、其他資本公積）

盈余公積

未分配利潤

即：所有者權(quán)益包括所有者投入的資本及直接計(jì)入所有者權(quán)益的利得和損失、留存收益等。

注：利得——是指由企業(yè)非日?；顒?dòng)所形成的、會(huì)導(dǎo)致所有者權(quán)益增加的、與所有者投入資本無關(guān)的經(jīng)濟(jì)利益的流入。

損失——是指由企業(yè)非日?；顒?dòng)所形成的、會(huì)導(dǎo)致所有者權(quán)益減少的、與向所有者分配利潤無

關(guān)的經(jīng)濟(jì)利益的流入。

（4）確認(rèn)條件：

所有者權(quán)益的確認(rèn)取決于資產(chǎn)和負(fù)債的確認(rèn)。

（三）反映經(jīng)營成果的會(huì)計(jì)要素

1．收入

（1）定義：收入是企業(yè)在銷售商品、提供勞務(wù)、讓渡資產(chǎn)使用權(quán)等日?；顒?dòng)中形成的、會(huì)導(dǎo)致所有

者權(quán)益增加的、與所有者投入資本無關(guān)的經(jīng)濟(jì)利益的總流入。

（2）分類：

A．按其內(nèi)容分類：

a.銷售商品收入

b.提供勞務(wù)收入

c.讓渡資產(chǎn)使用權(quán)收入（如：利息收入、使用費(fèi)收入、租金收入、股利收入等）

B．按經(jīng)濟(jì)業(yè)務(wù)主次分類： a.主營業(yè)務(wù)收入

b.其他業(yè)務(wù)收入

（3）特點(diǎn)

a.收入只包括本企業(yè)經(jīng)濟(jì)利益的流入，而不包括為第三方或客戶代收的款項(xiàng)；

b.收入產(chǎn)生于企業(yè)的日常經(jīng)營活動(dòng)，而不是從偶發(fā)的交易或事項(xiàng)中產(chǎn)生；

注：日常活動(dòng)是指企業(yè)為完成其經(jīng)營目標(biāo)所從事的經(jīng)常性活動(dòng)以及與之相關(guān)的活動(dòng)。

（營業(yè)外收入不屬于收入要素）

c.收入的取得表現(xiàn)為資產(chǎn)的增加或負(fù)債的減少或二者兼而有之。

d.收入的取得能使所有者權(quán)益增加；

e.收入是與所有者投入資本無關(guān)的經(jīng)濟(jì)利益的總流入。

（4）收入的確認(rèn)條件（新增）

a.符合收入的定義；

b.相關(guān)的經(jīng)濟(jì)利益很可能流入企業(yè)；

c.經(jīng)濟(jì)利益流入企業(yè)的結(jié)果會(huì)導(dǎo)致資產(chǎn)的增加或負(fù)債的減少；

d.金額能夠可靠地計(jì)量。

2．費(fèi)用

（1）定義：費(fèi)用是指企業(yè)為銷售商品、提供勞務(wù)等日?；顒?dòng)中所發(fā)生的、會(huì)導(dǎo)致所有者權(quán)益減少、與

向所有者分配利潤無關(guān)的經(jīng)濟(jì)利益的總流出。

（2）分類：（按是否構(gòu)成產(chǎn)品成本）

a.產(chǎn)品生產(chǎn)成本（直接材料、直接人工、制造費(fèi)用）

b.期間費(fèi)用（財(cái)務(wù)費(fèi)用、管理費(fèi)用、銷售費(fèi)用）

（3）特點(diǎn)：

a.費(fèi)用是企業(yè)在日?；顒?dòng)中形成的；

b.費(fèi)用會(huì)導(dǎo)致資產(chǎn)的減少或負(fù)債的增加，最終會(huì)減少企業(yè)的所有者權(quán)益；

c.費(fèi)用是與向所有者分配利潤無關(guān)的經(jīng)濟(jì)利益的流出。

（4）費(fèi)用的確認(rèn)條件（新增）

a.符合費(fèi)用的定義；

b.相關(guān)的經(jīng)濟(jì)利益很可能流出企業(yè)；

c.經(jīng)濟(jì)利益流出企業(yè)的結(jié)果會(huì)導(dǎo)致資產(chǎn)的減少或負(fù)債的增加；

d.金額能夠可靠地計(jì)量。

3．利潤

（1）定義：利潤是企業(yè)在一定會(huì)計(jì)期間的經(jīng)營成果。

利潤 = 收入－費(fèi)用

（2）內(nèi)容：

a.收入減去費(fèi)用的凈額（反映的是日?；顒?dòng)的業(yè)績）

b.直接計(jì)入當(dāng)期利潤的利得和損失（反映的是非日?；顒?dòng)的業(yè)績）

（3）利潤的確認(rèn)條件

利潤的確認(rèn)依賴于收入和費(fèi)用的確認(rèn)。

二、會(huì)計(jì)計(jì)量屬性（新增）

（一）構(gòu)成1、歷史成本

2、重置成本

3、可變現(xiàn)凈值

4、現(xiàn)值

5、公允價(jià)值

注：要求掌握這五種計(jì)量屬性的概念。

（二）應(yīng)用原則

一般采用歷史成本進(jìn)行計(jì)量；采用重置成本、可變現(xiàn)凈值、現(xiàn)值、公允價(jià)值計(jì)量的，應(yīng)當(dāng)保證所確定的會(huì)計(jì)要素金額能夠取得并可靠計(jì)量，否則不允許采用。

三、會(huì)計(jì)等式

（一）第一等式（基本等式）

資產(chǎn) = 權(quán)益

= 負(fù)債 + 所有者權(quán)益

這一等式是資金運(yùn)動(dòng)的靜態(tài)表現(xiàn)，反映企業(yè)在某一時(shí)點(diǎn)的財(cái)務(wù)狀況，是設(shè)置帳戶、進(jìn)行復(fù)式記賬和編制會(huì)計(jì)報(bào)表的理論依據(jù)。

（二）第二等式

利潤 = 收入 － 費(fèi)用

這一等式是資金運(yùn)動(dòng)的動(dòng)態(tài)表現(xiàn)，反映企業(yè)在某一時(shí)期內(nèi)的經(jīng)營成果，是編制利潤表的依據(jù)。

四、經(jīng)濟(jì)業(yè)務(wù)的類型及其對(duì)會(huì)計(jì)等式的影響

1．資產(chǎn)內(nèi)部此增彼減

2．資產(chǎn)與權(quán)益同增（資產(chǎn)與負(fù)債同增；資產(chǎn)與所有者權(quán)益同增）

3．資產(chǎn)與權(quán)益同減（資產(chǎn)與負(fù)債同減；資產(chǎn)與所有者權(quán)益同減）

4．權(quán)益內(nèi)部此增彼減（負(fù)債內(nèi)部此增彼減；所有者權(quán)益內(nèi)部此增彼減；負(fù)債增加、所有者權(quán)益減少；負(fù)債減少、所有者權(quán)益增加）

第五篇：會(huì)計(jì)基礎(chǔ)第一章講義

第一節(jié) 會(huì)計(jì)概念、職能與目標(biāo)

一、會(huì)計(jì)的概念(多選)

1.概念會(huì)計(jì)是以貨幣為主要計(jì)量單位，反映和監(jiān)督一個(gè)單位經(jīng)濟(jì)活動(dòng)的一種經(jīng)濟(jì)管理工作。

【要點(diǎn)總結(jié)】

(1)會(huì)計(jì)是經(jīng)濟(jì)管理工作;

(2)貨幣是主要、統(tǒng)一計(jì)量單位，但不是唯一的計(jì)量單位;

(3)會(huì)計(jì)的職能是反映(核算)和監(jiān)督。

2.會(huì)計(jì)的特征

(1)以貨幣為主要計(jì)量尺度(判斷題)會(huì)計(jì)采用的尺度有三種：實(shí)物量度、勞動(dòng)量度和貨幣量度。

(2)為特定會(huì)計(jì)主體服務(wù)(企業(yè)、事業(yè)、機(jī)關(guān)、團(tuán)體)

(3)會(huì)計(jì)工作既要提供信息，又要強(qiáng)化經(jīng)濟(jì)管理

(4)會(huì)計(jì)信息具有綜合性特點(diǎn)(連續(xù)性、系統(tǒng)性、全面性)

【例題1?判斷題】會(huì)計(jì)是以貨幣為唯一計(jì)量單位，反映和監(jiān)督一個(gè)單位經(jīng)濟(jì)活動(dòng)的一種經(jīng)濟(jì)管理工作。(錯(cuò))

二、會(huì)計(jì)的基本職能(多選題)

會(huì)計(jì)的職能是指會(huì)計(jì)在經(jīng)濟(jì)管理中的職責(zé)和功能?；韭毮苁菚?huì)計(jì)核算和會(huì)計(jì)監(jiān)督。

(一)會(huì)計(jì)核算

1.概念會(huì)計(jì)核算指會(huì)計(jì)以貨幣為主要計(jì)量單位，通過確認(rèn)、記錄、計(jì)量和報(bào)告等環(huán)節(jié)，對(duì)特定經(jīng)濟(jì)主體的經(jīng)濟(jì)活動(dòng)進(jìn)行記賬、算賬、報(bào)賬，為各有關(guān)方面提供會(huì)計(jì)信息的功能。

【要點(diǎn)總結(jié)】

(1)以貨幣為主要計(jì)量單位(判斷題、單選題)

以貨幣量度為主、以實(shí)物量度及勞動(dòng)量度為輔，從數(shù)量上綜合核算各單位的經(jīng)濟(jì)活動(dòng)狀況。

(2)會(huì)計(jì)核算是會(huì)計(jì)工作的基本職能，是全部會(huì)計(jì)工作的基礎(chǔ)。

2.會(huì)計(jì)核算的四個(gè)環(huán)節(jié)(多選題)

(1)確認(rèn)——是指將符合會(huì)計(jì)要素定義和確認(rèn)標(biāo)準(zhǔn)的項(xiàng)目納入財(cái)務(wù)報(bào)表項(xiàng)目的過程。

(2)計(jì)量——是指以貨幣為單位，將已發(fā)生的經(jīng)濟(jì)活動(dòng)或會(huì)計(jì)事項(xiàng)列示在報(bào)表項(xiàng)目中確定其金額的過程。

(3)記錄——是指通過一定的會(huì)計(jì)專門方法按照計(jì)量的金額將發(fā)生的經(jīng)濟(jì)業(yè)務(wù)或會(huì)計(jì)事項(xiàng)在會(huì)計(jì)憑證、會(huì)計(jì)賬簿等載體上進(jìn)行登記。

(4)報(bào)告——是指會(huì)計(jì)工作通過編制財(cái)務(wù)報(bào)告的形式向會(huì)計(jì)信息使用者提供會(huì)計(jì)信息。

【例題3?單選題】下列不屬于會(huì)計(jì)核算職能的是()。

A.確定經(jīng)濟(jì)活動(dòng)是否應(yīng)該或能夠進(jìn)行會(huì)計(jì)處理

B.審查經(jīng)濟(jì)活動(dòng)是否違背內(nèi)部控制制度的要求

C.將已經(jīng)記錄的經(jīng)濟(jì)活動(dòng)內(nèi)容進(jìn)行計(jì)算和匯總

D.編制會(huì)計(jì)報(bào)表提供經(jīng)濟(jì)信息

[答案]B[解析]選項(xiàng)B屬于會(huì)計(jì)監(jiān)督職能。

(二)會(huì)計(jì)監(jiān)督

會(huì)計(jì)監(jiān)督職能是指會(huì)計(jì)人員在進(jìn)行會(huì)計(jì)核算的同時(shí)，對(duì)特定的主體經(jīng)濟(jì)活動(dòng)的真實(shí)性、合法性、合理性進(jìn)行審查。會(huì)計(jì)監(jiān)督包括參與經(jīng)濟(jì)決策、預(yù)測經(jīng)濟(jì)活動(dòng)、監(jiān)督經(jīng)濟(jì)過程、考核經(jīng)營業(yè)績等方面。

(三)兩者關(guān)系

相輔相成的，互相滲透。會(huì)計(jì)核算是為會(huì)計(jì)監(jiān)督服務(wù)的，而會(huì)計(jì)監(jiān)督則是會(huì)計(jì)核算的出發(fā)點(diǎn)和目的地。

【例題4?判斷題】會(huì)計(jì)監(jiān)督職能是指會(huì)計(jì)人員在進(jìn)行會(huì)計(jì)核算之后，對(duì)特定的主體經(jīng)濟(jì)活動(dòng)的合法性、合理性進(jìn)行審查。(錯(cuò))

三、會(huì)計(jì)對(duì)象(簡答題)

(一)一般含義(單選題)

1.會(huì)計(jì)的對(duì)象一般是指會(huì)計(jì)所核算和監(jiān)督的內(nèi)容。

2.凡是特定主體能以貨幣表現(xiàn)的經(jīng)濟(jì)活動(dòng)都是會(huì)計(jì)核算和監(jiān)督的內(nèi)容，也就是會(huì)計(jì)的對(duì)象。

3.以貨幣表現(xiàn)的經(jīng)濟(jì)活動(dòng)又稱為價(jià)值運(yùn)動(dòng)或資金運(yùn)動(dòng)。(單選題)

【例題5?單選題】會(huì)計(jì)對(duì)象是企事業(yè)單位的(C)。

A.財(cái)產(chǎn)物資B.經(jīng)濟(jì)資源 C.價(jià)值運(yùn)動(dòng) D.勞動(dòng)耗費(fèi)

(二)資金運(yùn)動(dòng)(多選題)

企業(yè)資金運(yùn)動(dòng)包括資金投入、資金循環(huán)與周轉(zhuǎn)(即資金運(yùn)用)、資金退出三個(gè)環(huán)節(jié)。因?yàn)樯虡I(yè)企業(yè)是工業(yè)企業(yè)的供應(yīng)和銷售階段，因此以工業(yè)企業(yè)為例說明資金運(yùn)動(dòng)。

【例題6?多選題】(2008年)會(huì)計(jì)核算的內(nèi)容是指特定主體的資金運(yùn)動(dòng)，包括(ABC)。

A.資金的投入B.資金的循環(huán)與周轉(zhuǎn)C.資金的退出D.資金的消耗

【例題7?單選題】下面關(guān)于會(huì)計(jì)對(duì)象說法不正確的是(C)。

A.會(huì)計(jì)對(duì)象是指會(huì)計(jì)所要核算與監(jiān)督的內(nèi)容

B.特定主體能夠以貨幣表現(xiàn)的經(jīng)濟(jì)活動(dòng)，都是會(huì)計(jì)核算和監(jiān)督的內(nèi)容

C.企業(yè)日常進(jìn)行的所有活動(dòng)都是會(huì)計(jì)對(duì)象

D.會(huì)計(jì)對(duì)象就是社會(huì)再生產(chǎn)過程中的資金運(yùn)動(dòng)

四、會(huì)計(jì)目標(biāo)

(一)目標(biāo)財(cái)務(wù)報(bào)告的目標(biāo)是向財(cái)務(wù)報(bào)告使用者(包括投資者、債權(quán)人、政府及其有關(guān)部門和社會(huì)公眾等)提供與企業(yè)財(cái)務(wù)狀況、經(jīng)營成果和現(xiàn)金流量等有關(guān)的會(huì)計(jì)信息，反映企業(yè)管理層受托責(zé)任履行情況，有助于財(cái)務(wù)會(huì)計(jì)報(bào)告使用者作出經(jīng)濟(jì)決策。

【要點(diǎn)總結(jié)】

1.向財(cái)務(wù)報(bào)告使用者提供會(huì)計(jì)信息

2.反映管理層受托責(zé)任履行情況

3.使用者包括投資者、債權(quán)人、政府及其有關(guān)部門和社會(huì)公眾、內(nèi)部經(jīng)營管理者。

【例題9?多選題】財(cái)務(wù)會(huì)計(jì)目標(biāo)是通過編制財(cái)務(wù)報(bào)告，借以反映企業(yè)的(BCD)。

A.成本費(fèi)用B.經(jīng)營成果C.財(cái)務(wù)狀況D.現(xiàn)金流量

(二)會(huì)計(jì)的作用

1.加強(qiáng)經(jīng)濟(jì)管理和財(cái)務(wù)管理;2.提高經(jīng)濟(jì)效益;3.維護(hù)社會(huì)主義市

場經(jīng)濟(jì)秩序;

五、會(huì)計(jì)的分類

第二節(jié) 會(huì)計(jì)基本假設(shè)和會(huì)計(jì)核算基礎(chǔ)

一、會(huì)計(jì)基本假設(shè)(多選題)會(huì)計(jì)基本假設(shè)是會(huì)計(jì)確認(rèn)、計(jì)量和報(bào)告(核算的3個(gè)環(huán)節(jié))的前提，是對(duì)會(huì)計(jì)核算所處的時(shí)間、空間環(huán)境所作的合理設(shè)定。會(huì)計(jì)基本假設(shè)包括會(huì)計(jì)主體、持續(xù)經(jīng)營、會(huì)計(jì)分期和貨幣計(jì)量。

【要點(diǎn)總結(jié)】

1.基本假設(shè)也稱為基本前提;2.是確認(rèn)、計(jì)量和報(bào)告的前提;

3.設(shè)定的是時(shí)間和空間范圍;4.四項(xiàng)假設(shè)的具體內(nèi)容。

(一)會(huì)計(jì)主體

1.概念會(huì)計(jì)主體是指會(huì)計(jì)所核算和監(jiān)督的特定單位或者組織，是會(huì)計(jì)確認(rèn)、計(jì)量和報(bào)告的空間范圍。會(huì)計(jì)主體是會(huì)計(jì)確認(rèn)、計(jì)量和報(bào)告的重要前提。

【要點(diǎn)總結(jié)】

(1)會(huì)計(jì)主體是特定的單位或組織;(2)確定空間范圍;

(3)會(huì)計(jì)主體是重要前提(會(huì)計(jì)基本假設(shè)是基本前提)。

2.幾個(gè)問題

(1)會(huì)計(jì)主體的范圍(多選題)只要能獨(dú)立核算的經(jīng)濟(jì)實(shí)體都可以作為會(huì)計(jì)主體。不能獨(dú)立核算的經(jīng)濟(jì)實(shí)體，比如人事部門、行政部門等則不是會(huì)計(jì)主體。

(2)明確會(huì)計(jì)主體的意義(判斷題)

①劃定了會(huì)計(jì)核算的范圍。②確定了會(huì)計(jì)核算的立場。③識(shí)別會(huì)計(jì)主體的經(jīng)濟(jì)業(yè)務(wù)或會(huì)計(jì)事項(xiàng)。

(3)會(huì)計(jì)主體與法律主體的關(guān)系(單選題、判斷題)

會(huì)計(jì)主體與法律主體并非對(duì)等的概念。一般而言，凡是法人單位必為會(huì)計(jì)主體，但會(huì)計(jì)主體不一定是法人。

【總結(jié)】會(huì)計(jì)主體可大可小，大于、等于或者小于法律主體。

(二)持續(xù)經(jīng)營(由會(huì)計(jì)主體引申出來)持續(xù)經(jīng)營是指會(huì)計(jì)主體在可預(yù)見的未來，會(huì)按照當(dāng)前的規(guī)模和狀態(tài)繼續(xù)經(jīng)營下去，不會(huì)破產(chǎn)、也不會(huì)大規(guī)模削減業(yè)務(wù)?，F(xiàn)行會(huì)計(jì)處理方法大部分是建立在持續(xù)經(jīng)營假設(shè)上的，否則一些公認(rèn)的會(huì)計(jì)處理方法將缺乏存在的基礎(chǔ)。

(三)會(huì)計(jì)分期(由持續(xù)經(jīng)營引申出來)會(huì)計(jì)分期又稱會(huì)計(jì)期間，是指將一個(gè)會(huì)計(jì)主體持續(xù)經(jīng)營的生產(chǎn)經(jīng)營活動(dòng)劃分為一個(gè)個(gè)連續(xù)、長短相同的會(huì)計(jì)期間，以便分期結(jié)算賬目和編制財(cái)務(wù)報(bào)告。

會(huì)計(jì)分期的目的，在于將持續(xù)經(jīng)營的生產(chǎn)經(jīng)營活動(dòng)劃分為連續(xù)、相等的期間，據(jù)以結(jié)算盈虧，按期編制財(cái)務(wù)報(bào)告，及時(shí)向各方面提供有關(guān)企業(yè)財(cái)務(wù)狀況、經(jīng)營成果和現(xiàn)金流量的信息。

【要點(diǎn)總結(jié)】

(1)按照公歷時(shí)間劃分(2)會(huì)計(jì)期間分為、半、季度和月度(3)半、季度和月度稱為會(huì)計(jì)中期;

(四)貨幣計(jì)量貨幣計(jì)量是指會(huì)計(jì)主體在財(cái)務(wù)會(huì)計(jì)確認(rèn)、計(jì)量和報(bào)告時(shí)采用貨幣作為統(tǒng)一的計(jì)量單位，反映會(huì)計(jì)主體的生產(chǎn)經(jīng)營活動(dòng)。

【要點(diǎn)總結(jié)】

1.我國的會(huì)計(jì)核算可以人民幣作為記賬本位幣。

2.業(yè)務(wù)收支以外幣為主的企業(yè)也可選擇某種外幣作為記賬本位幣，但向外編

送財(cái)務(wù)報(bào)告時(shí)，應(yīng)折算為人民幣反映。(判斷題)3.境外設(shè)立的中國企業(yè)向國內(nèi)報(bào)告的財(cái)務(wù)會(huì)計(jì)報(bào)告，應(yīng)當(dāng)折算為人民幣。(判斷題)

4.貨幣計(jì)量基本前提隱含了幣值穩(wěn)定不變的假設(shè)，通貨膨脹嚴(yán)重的話應(yīng)該采用通貨膨脹會(huì)計(jì)進(jìn)行調(diào)整。(選擇題)5.貨幣計(jì)量缺陷，通過財(cái)務(wù)報(bào)告附注等反映的非貨幣指標(biāo)彌補(bǔ)。(戰(zhàn)略、品牌、信譽(yù)、位置、技術(shù)開發(fā)能力等)總結(jié)：四項(xiàng)假設(shè)的關(guān)系為相互依存、相互聯(lián)系、相互補(bǔ)充。會(huì)計(jì)主體確認(rèn)的是會(huì)計(jì)核算的空間范圍，持續(xù)經(jīng)營和會(huì)計(jì)分期確定的是會(huì)計(jì)核算的時(shí)間范圍，貨幣計(jì)量是會(huì)計(jì)核算的必要手段。

二、會(huì)計(jì)核算基礎(chǔ)(產(chǎn)生原因：現(xiàn)金流動(dòng)與經(jīng)濟(jì)活動(dòng)的分離)

(一)權(quán)責(zé)發(fā)生制

權(quán)責(zé)發(fā)生制也稱應(yīng)計(jì)基礎(chǔ)，是指企業(yè)以取得現(xiàn)金的權(quán)利或支付現(xiàn)金的責(zé)任為標(biāo)志來確認(rèn)本期收入和費(fèi)用。

根據(jù)權(quán)責(zé)發(fā)生制的要求，收入的歸屬期間應(yīng)該是創(chuàng)造收入的會(huì)計(jì)期間，費(fèi)用的歸屬期間應(yīng)該是費(fèi)用所服務(wù)的期間。

【要點(diǎn)總結(jié)】

1.凡是當(dāng)期已經(jīng)實(shí)現(xiàn)的收入和已經(jīng)發(fā)生或應(yīng)當(dāng)負(fù)擔(dān)的費(fèi)用，不論款項(xiàng)是否收付，都應(yīng)當(dāng)作為當(dāng)期的收入和費(fèi)用;凡是不屬于當(dāng)期的收入和費(fèi)用，即使款項(xiàng)已在當(dāng)期收付，也不應(yīng)當(dāng)作為當(dāng)期的收入和費(fèi)用。

2.權(quán)責(zé)發(fā)生制會(huì)計(jì)核算基礎(chǔ)要求合理劃分收益性支出與資本性支出。

3.企業(yè)會(huì)計(jì)的確認(rèn)、計(jì)量和報(bào)告應(yīng)當(dāng)以權(quán)責(zé)發(fā)生制為基礎(chǔ)。(單選)

4.權(quán)責(zé)發(fā)生制的缺陷(報(bào)表好看，賬上沒錢，通過現(xiàn)金流量表彌補(bǔ))

(二)收付實(shí)現(xiàn)制

收付實(shí)現(xiàn)制是與權(quán)責(zé)發(fā)生制相對(duì)應(yīng)的一種會(huì)計(jì)基礎(chǔ)，它是以收到或支付現(xiàn)金作為確認(rèn)收入和費(fèi)用等的依據(jù)。

凡在本期實(shí)際以現(xiàn)款付出的費(fèi)用，不論其應(yīng)否在本期收入中獲得補(bǔ)償均應(yīng)作為本期的費(fèi)用;凡是在本期實(shí)際收到的現(xiàn)款收入，不論其是否屬于本期均應(yīng)作為本期的收入處理。反之，凡本期還沒有以現(xiàn)款收到的收入和沒有以現(xiàn)款支付的費(fèi)用，即使歸屬于本期，也不能作為本期的收入和費(fèi)用。

(三)權(quán)責(zé)發(fā)生制和收付實(shí)現(xiàn)制的區(qū)別

1.區(qū)別

區(qū)別權(quán)責(zé)發(fā)生制收付實(shí)現(xiàn)制

別稱應(yīng)計(jì)制應(yīng)付制

收入確認(rèn)時(shí)間創(chuàng)造收入的會(huì)計(jì)期間實(shí)際收到的現(xiàn)款期間

費(fèi)用確認(rèn)時(shí)間費(fèi)用所服務(wù)的期間實(shí)際現(xiàn)款付出的期間

科目存在預(yù)提和待攤不存在預(yù)提待攤

適用范圍企業(yè)、非營利組織等 行政、事業(yè)單位等

側(cè)重點(diǎn)側(cè)重資產(chǎn)負(fù)債表和利潤表，盈虧計(jì)算準(zhǔn)確 側(cè)重現(xiàn)金流量表，盈虧計(jì)算不準(zhǔn)確

復(fù)雜程度復(fù)雜 簡單

【例題16?判斷題】某企業(yè)12月與A公司簽訂了一份明年的供貨合同，會(huì)計(jì)部門應(yīng)依據(jù)該份合同核算當(dāng)年收益。(×)

【例題17?實(shí)務(wù)題】某企業(yè)12月份發(fā)生如下經(jīng)濟(jì)業(yè)務(wù)：

(1)用銀行存款預(yù)付明年財(cái)產(chǎn)保險(xiǎn)費(fèi)7200元。

(2)通過銀行收到上月銷貨款60 000元。

(3)銷售商品18 000元，貨款尚未收到。(4)收到購貨單位預(yù)付貨款30 000元，存入銀行。(5)計(jì)算本月水電費(fèi)共1 800元，因資金周轉(zhuǎn)困難，暫未支付。(6)銷售產(chǎn)品40 000元，款已存入銀行。(7)支付上月份房租費(fèi)1 500元。(8)以銀行存款支付本月份廣告費(fèi)2 000元。(9)計(jì)算本月份固定資產(chǎn)折舊費(fèi)3 000元。(10)預(yù)提本月份應(yīng)負(fù)擔(dān)的銀行借款利息600元。要求：分別采用權(quán)責(zé)發(fā)生制和收付實(shí)現(xiàn)制計(jì)算12月份的收入、費(fèi)用和利潤?！赫_答案』(1)權(quán)責(zé)發(fā)生制下： 收入=18 000(3)+40 000(6)=58 000(元)費(fèi)用=1 800(5)+2 000(8)+3 000(9)+600(10)=7 400(元)利潤=58 000-7 400=50 600(元)(2)收付實(shí)現(xiàn)制下： 收入=60 000(2)+30 000(4)+40 000(6)=130 000(元)費(fèi)用=7 200(1)+1 500(7)+2 000(8)=10 700(元)利潤=130 000-10 700=119 300(元)