西方会计.ppt

westernaccounting,AboutTheCourses1,全球范围内影响最大的两大会计准则体系,InternationalAccountingStandardsAndInternationalFinancialReportingStandards(IAS&IFRS)国际会计准则和国际财务报告准则GenerallyAcceptedAccountingPrinciples(GAAP)美国公认会计原则,IAS&IFRS,TheInternationalAccountingStandardsCommittee(IASC)isanindependentprivate-sectorstandardsettingbodyfoundedin1973.BeforeitwasrestructuredandreplacedbyIASBin2001,IASCissued41internationalAccountingStandards(IAS)andaframeworkforthePreparationandPresentationofFinancialStatements.国际会计准则委员会(IASC)于1973年成立，是一家独立的民间准则制定实体组织，在被改组并被国际会计准则理事会（IASB）取代前，IASC共发布了41个会计准则和一个编报财务报表的框架。IASB于2001年由IASC改组而成。IASB发布的会计准则被称为国际财务报告准则（IFRS）.迄今为止IASB共发布了8个IFRS。,会计准则国际趋同,Buildingaharmonioussociety构建和谐社会,从1973年IASC成立开始，国际会计趋同的努力就围绕着IASC及其发布的国际会计准则（IAS）进行。截至2010年，世界上已有超过100个国家要求或允许本国企业采用IASB发布的IFRS（包括IAS)欧盟于2005年要求所有成员国的上市公司必须按照国际会计准则编报本公司的财务报表。中国财政部于2006年2月15日发布的企业会计准则2006，实现了中国会计准则体系与IFRS的实质趋同。,GAAP,SecuritiesAndExchangeCommittee(SEC)美国证券交易委员会FinancialAccountingStandardsBoard(FASB)美国财务会计准则理事会,SEC是美国法定的会计准则制定机构，但SEC并不制定会计准则，而是定期发布关于会计准则制定方面的要求，由另一重要的民间团体（FASB）制定准则，一旦FASB制定的会计准则受到SEC的认可，霉国的上市公司必须遵照执行。按照这一程序制定的会计准则构成了GAAP的主体。由于霉国N.1的政治经济影响力，GAAP和IFRS一起成为当今世界最具影响力的两大会计准则体系,Question,如果把国际财务报告准则体系（IFRS）称作少林派，把美国公认会计原则体系（GAAP）称作武当派，中国企业会计准则属于哪一派？,Answer,少林派熟悉了中国企业会计准则，就是学会了少林派的功夫。但是如果你想成为一名高手，至少要了解武当派的功夫，博采众长。我们这本教材，就是按照GAAP及美国会计惯例编写的，当然，教材对我们来说仅仅是个参考，总体上，我们接下来要讲的关于这门课的所有内容，都是以GAAP指导下的美国会计实践为基础的，属于武当派的功夫。,LearningObjectives,AccountantsAndBookkeepers,InAmerica,accountantusuallyisreferredtoasCertifiedPublicAccountant(CPA)whichisthefifthbestjobintermsoflowstress,highcompensation,lotsofautonomy,andtremendoushiringdemand.,LearningObjectives,Fewsmallbusinessownersactuallyhireaccountantstoworkfulltimeforthem.Forasmallbusiness,thatexpenseisprobablytoogreat,soinstead,theownerhiresabookkeeperwhoservesasthecompanyaccountantseyesandears.Inreturn,theaccountanthelpsthebookkeeperdevelopgoodbookkeepingpracticesandreviewshisorherworkperiodically(usuallymonthly).,LearningObjectives,Whichtypemayyoubelongtoafteryoufinishthiscourse，bookkeepersoraccountants?,本门课程的目标是让你有能力胜任外资企业的Bookkeeping工作。而不是让你有可能成为美国会计协会授予资格的注册会计师,如果你愿意，在成为外资企业的Bookkeeper后，你可以继续努力。,RelatedQualificationExaminations,1.LCCI国际财务认证考试（英语）,LCCI是英国伦敦工商会（LondonChamberofCommerceandIndustry）的缩写，创办于1887年并于1967年注册为非赢利性服务机构。该考试以其严格规范实用的作风闻名于世，并被世界上绝大多数经济发达的国家接受，并延续至今。LCCI在全世界86个国家设有5000多个考试中心，每年有800，000多人参加考试，是世界最大的及最受承认的国际职业资格鉴定组织。,考试认证级别,簿记学一级Book-keepingLevel1,簿记学一级是国际财务类别的基础科目，主要考察学生对会计基本原则的理解如商业交易的会计记录，以及学生用复式记帐法为专营公司和非贸易机构准备期末帐户和维护日记账的能力。,考试认证级别,簿记与会计学二级Book-keepingandAccountsLevel2,簿记和会计学二级是簿记学一级知识的延伸和深化，主要考察学生对商业交易的会计记录以及为专营商、合伙公司、非贸易公司和有限公司准备账户和解释会计账户的能力。,考试认证级别,会计学三级/国际会计学三级AccountingandAccounting（IAS）Level3,会计学三级是为在会计高端领域工作或打算在会计高端领域工作的人士而设置的。考生必须能够制作正规的会计报表并向经理解释报表中数据的含义。国际会计标准的变化令考生可以根据目前的国际会计标准制作会计报表和会计数据。,RelatedQualificationExaminations,2.全国涉外会计岗位专业考试,本考试由商务部中国国际贸易学会组织，是涉外会计岗位专业考试，包括两个科目：涉外会计基础知识（含英语）、涉外会计操作实务（含英语）本考试每年举行一次，实行全国“统一教材、统一命题、统一考试、统一阅卷、统一发证”。,LearningMethods,ThreeKeys,UseyourheadUseyourheartUseyourmouth,1TheFinancialStatements,SPOTLIGHT,YUM!BRANDSWhatsyourfavoritefastfood?Ifitsnotahamburger,itmaybeapizza,ataco,orfriedchicken.YUM!BrandsoperatesPizzaHut,TacoBell,KFC,A&W,andLongJohnSilversrestaurants.Asyoucansee,YUM!Brandssellslotsofpizza,tacos,anddrumsticks$9,561millionin2006(lines13ofYUM!Brandsincomestatement).OntheserevenuesYUM!Brandsearnednetincomeof$824millionin2006.Thesetermsrevenuesandnetincomemaybeforeigntoyounow.Butafteryoureadthischapter,youllbeabletousetheseandotherbusinessterms.Welcometotheworldofaccounting!,Yum!Brands,Inc.StatementofIncome(Adapted)YearsEndedDecember31,2006,and2005,(Inmillions)20062005Revenues1Companysales.$8,365$8,2252Franchiseandlicensefees.1,1961,1243Totalrevenues.9,5619,349ExpensesCompanyrestaurants4Foodandpaper(Costofgoodssold).2,5492,5845Payrollandemployeebenefitsexpense.2,1422,1716Occupancyandotheroperatingexpenses.2,4032,3157,0947,0707Generalandadministrativeexpenses.1,1871,1588Otheroperatingexpenses(income).18(32)9Totalexpenses.8,2998,19610Operatingprofit.1,2621,15311Interestexpense.15412712Incomebeforeincometaxes.1,1081,02613Incometaxexpense.28426414Netincome.$824$762,FocusOnDecisions,Tolearnaccounting,focusondecisions.Seethepictureontherightside:,FocusOnDecisions,Youtakeactionseverydaythatrequireaccountinginformation.Forexample,thedecisiontogooffforspringbreakdependsonwhetheryoucanaffordit.ThesameistrueforbigcompanieslikeGoogleandYUM!Brands.Theymustweighwhattheywanttoaccomplishagainstwhattheycanafford.,BusinessDecisions,YUM!Brandsmanagersmakelotsofdecisions.Whichissellingfasterpizza,friedchicken,ortacos?Ispizzabringinginprofits?ShouldYUM!BrandsexpandintoAsia?Accountinghelpscompaniesmakethesedecisions.TakealookatYUM!Brandsincomestatement.Focusonnetincome(line14).Netincomeisprofit,theexcessofrevenuesoverexpenses.YoucanseethatYUM!Brandsearnedan$824millionprofitin2006.ThatsgoodnewsbecauseitmeansthatYUMhad$824millionmorerevenue(income)thanexpensesfortheyear.YUMsincomestatementconveysmoregoodnews.Netincomefor2006exceededthenetincomefor2005.YUMisgrowing,andinvestorsbuythestocksofgrowingcompanies.Supposeyouhave$5,000toinvest.WhatinformationwouldyouneedbeforeinvestinginYUM!Brands?Letsseehowaccountingworks.,WhoUsesAccountingInformation,Decisionmakersneedinformation.Abankerdecideswhogetsaloan.YUM!BrandsdecideswheretolocateanewPizzaHut.Letsseehowsomeothersuseaccountinginformation.IndividualsandCreditors.:Peoplelikeyoumanagebankaccountsanddecidewhethertorentanapartmentorbuyahouse.Accountingprovidestheinformationyouneed.InvestorsandPeoplewanttoknowhowmuchincometheycanexpecttoearnonaninvestment.Thisrequiresaccountingdata.,WhoUsesAccountingInformation,TaxingAuthorities:Thereareallkindsoftaxes.PizzaHutpayspropertytaxonitsassetsandincometaxonitsprofits.Taxesarebasedonaccountingdata.NonprofitOrganizations.Nonprofitorganizationschurches,hospitals,andcharitiessuchasHabitatforHumanityandtheRedCrossbasetheirdecisionsonaccountingdata.,TwoKindsofAccounting:FinancialAccountingandManagementAccounting,Therearebothexternalusersandinternalusersofaccountinginformation.Wecanthereforeclassifyaccountinginto2branches.Financialaccountingprovidesinformationforpeopleoutsidethefirm,suchasinvestors,bankers,governmentagencies,andthepublic.Thisinformationmustmeetstandardsofrelevanceandreliability.ManagementaccountinggeneratesinsideinformationforthemanagersofYUM!Brands.Managementinformationdoesnthavetomeetexternalstandardsofreliabilitybecauseonlycompanyemployeesusethesedata.,question,YoubuyproductsforsaleonJune15oncreditwiththevendorandgetabillwiththepurchase.YoudonthavetopaythatbilluntilJuly1.Howwouldyourecordthistransactioninyourbooksifyouareusingcash-basisaccountingandalsohowwouldyourecorditusingaccrualaccounting?,ANSWER,Forcash-basisaccounting,youwouldnotrecordanythinginthebooksuntilyoupayfortheproductswithcashonJuly1.ForaccrualaccountingyouwouldrecordthepurchaseonJune15inAccountsPayable,aswellasintheaccountwhereyourecordpurchases.,SeeingDoublewithDouble-entryBookkeeping,Everytimeyouenteratransactioninyourbooksyoullbeenteringittwice.Thisiscalleddouble-entrybookkeepingand,ifyoudoitright,yourbooksshouldbeinbalanceonthefirsttry.,OutliningYourFinancialRoadmapwithaChartofAccounts,Eachbusinesstransactionmustbecarefullyrecordedtomakesurethatitgoesintotherightaccount.Asabookkeeper,youneedaroadmaptohelpyoudeterminewheretorecordallthosetransactions.ThisroadmapiscalledtheChartofAccounts.,TheChartofAccounts,TheChartofAccountsstartsfirstwiththebalancesheetaccounts.,CurrentAssets,CurrentAssets:Includesallaccountsthattrackthingsthecompanyownsandexpectstouseinthenext12months,suchascash,accountsreceivable(moneycollectedfromcustomers),andinventory.,1.CashinChecking,CashinChecking:Anycompanysprimaryaccountisthecheckingaccountusedforoperatingactivities.Thisistheaccountusedtodepositrevenuesandpayexpenses.,2.CashinSavings,CashinSavings:Thisaccountisusedforsurpluscash.Anycashforwhichthereisnoimmediateplanisdepositedinaninterest-earningsavingsaccountsothatitcanatleastearninterestwhilethecompanydecideswhattodowithit.,3.CashonHand,CashonHand:Thisaccountisusedtotrackanycashkeptatretailstoresorintheoffice.Inretailstores,cashmustbekeptinregistersinordertoprovidechangetocustomers.Intheoffice,pettycashisoftenkeptaroundforimmediatecashneedsthatpopupfromtimetotime.Thisaccounthelpsyoukeeptrackofthecashheldoutsideafinancialinstitution.,4.AccountsReceivable,AccountsReceivable:Ifyouofferyourproductsorservicestocustomersoncredit,thenyouneedthisaccounttotrackthecustomerswhobuyonyourdime.,5.Inventory,Inventory:Thisaccounttrackstheproductsyouhaveonhandtoselltoyourcustomers.,NOTE,Dependinguponthetypeofbusinessyouresettingup,youmayhaveothercurrentassetaccountsthatyoudecidetotrack.Forexample,ifyourestartingaservicebusinessinconsulting,yourelikelytohaveaConsultingaccountfortrackingcashcollectedforthoseservices.,Long-termAssets,Long-termAssets:Includesallaccountsthattracksthingsthecompanyownsthathavealifespanofmorethan12months,suchasbuildings,furniture,andequipment,1.Land,Land:Thisaccounttracksthelandownedbythecompany.Thevalueofthelandisbasedonthecostofpurchasingit.Landvalueistrackedseparatelyfromthevalueofanybuildingsstandingonthatlandbecauselandisntdepreciatedinvalue,butbuildingsmustbedepreciated.,2.BuildingsANDAccumulatedDepreciationBuildings,Buildings:Thisaccounttracksthevalueofanybuildingsabusinessowns.AccumulatedDepreciationBuildings:Thisaccounttracksthecumulativeamountabuildingisdepreciatedoveritsusefullifespan.,3.VehiclesANDAccumulatedDepreciationVehicles,Vehicles:Thisaccounttracksanycars,trucks,orothervehiclesownedbythebusiness.Theinitialvalueofanyvehicleislistedinthisaccountbasedonthetotalcostpaidtoputthevehicleinservice.AccumulatedDepreciationVehicles:Thisaccounttrackst