会计专业英语资料

1、Unit 1 敖F懊inancia瓣l infor哎mation 扳about a岸 busine隘ss is n把eeded b吧y many 邦outside吧rs .The懊se outs案iders i柏nclude 捌owners,八 banker办s, othe芭r般 盎credito斑rs, pot扮ential拔 invest碍ors, la扳bor 芭unions,蔼 govern拌ment疤 agenci柏es ,and翱 the pu袄blic ,b跋ecause 隘all the百se grou哀ps 盎have su暗pplied 吧money t爱o the b癌u

2、siness爱 or hav矮e some 昂other i唉nterest叭 in the凹 busine耙ss that坝 will b袄e serve碍d by in把formati肮on abou按t its f芭inancia哀l posit笆ion and岸 operat昂ing res凹ults.稗许多企业外部的翱人士需要有关企俺业的财务信息，败这些外部人员包伴括所有者、银行罢家、其他债权人扮、潜在投资者、叭工会、政府机构佰和公众，因为这颁些群体对企业投澳入了资金，或享安有某些利益，所拌以必须得到罢企业财务状况和岸经营成果信息。Unit 2 颁E百ach 瓣proprie鞍tor

3、ship傲,版 碍partner扮ship, a啊nd把 corpor班ation i肮s a sep哎arate e昂ntity.矮每一独资企业、安合伙企业和股份稗公司都是一个单耙独的主体。耙I摆n 矮accrual扮 accoun疤ting, t办he阿 impact办 of eve绊nts 疤on asse案ts and 敖equitie巴s is re把cognize扮d on th版e accou艾nting r八ecords 百in the 拜time pe按riods w懊hen s拌ervices爱 are re矮ndered 爱or util肮ized in哀stead o阿

4、f when 颁cash is拌 receiv肮ed or 柏disburs瓣ed. Tha隘t案 is rev熬enue is扒 recogn搬ized as版 it is 蔼earned,班 and班 expens袄es are 癌recogni板zed as 柏they ar把e incur白red 扮暗 not wh霸en cash阿 change伴s hands暗 .if th班e cash 阿basis a叭ccounti翱ng were敖 used i扳nstead 矮of败 the ac稗crual 半basis,袄 revenu俺e and e岸xpense 安 recogn

5、跋ition w稗ould de袄pend so鞍lely on佰 the ti爸ming of叭 variou按s cash 瓣 receip爸ts and 吧disburs笆ements.Unit 3 岸D碍uring e敖ach acc疤ounting熬 yea扒r ,a se半quence 佰of acco八unting 肮procedu把res cal板led the袄 accoun败ting cy柏cle is 安complet盎ed.敖在每一会计年度拔内袄，要依次完成被扒称为会计循环的凹会计程序。肮T拌ransact扒ions ar拌e analy办zed on 八the bas

6、斑is of t吧he 袄busines白s扮 docume绊nts kno挨wn as s盎ource d坝ocument疤s and a岸re reco班rded in霸 either袄 the ge靶neral j唉ournal 凹or the 耙s埃pecial 案journal胺, i. e 阿. the s败ales jo斑urnal ,啊the pur八chases 伴journal搬 (invoi隘ce regi挨ster ) 按,cash耙 receip凹ts jour唉nal and唉 cash d扮isburse敖ments j阿ournal 盎.百根据业务凭证即昂原始凭

7、证分析各岸项交易，并记入癌普通日记账或特捌种日记账，也就跋是销货日记账，捌购货日记账（发艾票登记簿），现搬金收入日记账和坝现金支出日记账疤。败A安 trial 俺balance翱 is pre昂pared f霸rom the半 accoun拜t balan般ce in t袄he ledg白er to p凹rove th疤e equal傲ity of 爸debits 胺and cre胺dits爸.拜根据分类账户的澳余额编制试算平矮衡表，借以验矮证借项和贷项是盎否相等。傲A蔼 T-acco蔼unt has安 a left癌-hand s阿ide and隘 a righ霸t-hand 稗side,

8、c俺alled碍 respec办tively 班the deb霸it side扳 and cr败edit 挨side.爱一柏个稗T芭 叭型账户有左方和斑右方，分别称做疤借方和贷方。肮A捌fter tr胺ansacti背ons a把re ente俺red ,ac佰count b疤alance 拌(the di跋fferenc瓣e betwe俺en the 笆sum of 安 its de拔bits an鞍d the s瓣um of凹 its cr按edits )凹 can be哀 comput搬ed.拔当各项交易入账瓣之后，便可计算坝账户余额（其借癌项合计数与贷项阿合计数之间的差胺额）般T唉he

9、 proc瓣ess of 版transfe绊rring a安mounts 胺entered俺 in the把 journa啊l to th百e prope艾r ledge盎r amoun班ts is c叭alle柏d 傲posting稗, the颁 object暗ive of 哎which i背s to cl吧assify 八the eff鞍ects 邦of tran跋saction斑s靶 on eac澳h indi般vidual 版asset ,伴 liabil靶ity , o百wners扳罢 equity挨 , reve岸nue , a案nd expe半nse acc凹ount .拌将日记

10、账记录的挨金额转入恰当的柏分类账户的过程笆叫做过账。其目板的在于把每笔交般易对资产、负债碍、业主权益、收摆入和费用的个别昂账户的影响进行矮归类。拔 奥Unit 4皑 敖T叭he basi熬c princ扳iple of般 double碍-entry 拜bookkee岸ping is拌 that e盎very tr办ansacti耙on has 扒a 澳twofold爸 effect胺 .澳复式记账的基本把原理是每一项交肮易活动都有双重啊的结果。板T瓣he fina摆ncial c绊onditio暗n or po扒sition 稗of a 靶busines半s埃 enterp拔rise is把

11、俺represe胺nted癌 by the邦 relati般onship 拔of asse耙ts to l蔼iabilit半ies and伴 capita碍l.扒一个企业的财务啊状况是由资产对昂负债和资本的关巴系来表示的疤。拔B拌y 懊convent斑ion, as暗set疤 and ex八pense i邦ncrease班s are r凹ecorded蔼 as deb哎its whi板le l昂iabilit佰y , cap熬ital an奥d incom绊e incre扒ases ar靶e recor埃ded as 凹credits阿.哎根据惯例，资产安和费用的增加被百记为借项，而负坝债，资

12、本和收入哎增加被记为贷项笆。Unit 5 八T吧he simp拜lest fo蔼rm of t哎he acco安unt is 唉known a阿s the T阿-accoun版t becau矮se it r翱esemble颁s the l鞍etter T耙. the 芭account板ant, as拔 a matt把er of 靶conveni矮ence,坝 refers暗 t拜o the g办roup of凹 compan巴y accou案nt as t巴he ledg翱er.袄账户最简单的形拜式称为丁字账户扒，因为它类似大巴写字拜母敖T昂。会计人员为了氨方便将公司账户暗集中作为分类账般。U

13、nit 6 癌T案he fina扳ncial 瓣stateme俺nts are啊 the me背ans of 凹conveyi白ng to m艾anageme般nt奥 and to笆 intere把sted ou拜tsiders肮 a conc矮ise pic班ture of绊 the pr挨ofitabi巴lity an芭d finan艾cial po昂sitio安n of th背e 艾busines蔼s. Thes瓣e哎 are th白ree bas靶ic fina霸ncial s哀tatemen隘ts whic挨h are r傲eported靶 the fi蔼nancial碍 posit

14、i皑on of a邦 皑busines百s:哎 balanc白e 吧sheet, 按income傲 凹stateme胺nt,皑 the st败atement背 of cas扳h 案flows. 凹Balance俺 sheet 八and inc敖ome sta爱tement 皑are pre盎pared a斑t a par颁ticular拌 蔼data,埃 custo板marily 隘to prep霸are the傲m at th扮e end o摆f each 挨month .鞍财务报表是向管挨理人员和有关外傲界人士传送企业耙盈利能力和财务巴状况的简明情况佰的工具。报告一捌个企业财务状况吧的有三

15、种基本财癌务报表：资产负案债表，损益表和傲现金流量表。资安产负债表和损益傲表是在特定日期艾编制的，习惯上凹在每个月末编制佰。般A叭ssets a胺re econ败omic re艾sources蔼 which 拔are own熬ed by a疤 busine拜ss and 安are exp巴ected t拔o benef岸it futu癌re ope芭rations昂.伴资产是一个企袄业扳 白所拥有的、并期搬望有益于未来经凹营的经营资源。盎T稗he owne板rs板拜 equity按 in a b疤usiness案 哎represe唉nts八 the re懊sources拔 the in坝ves

16、ted 班by the 班owner;稗 搬it is扳 equal 盎to the 爱total a坝ssets m肮inus th绊e 霸liabili岸ties. T疤he哎 equity斑 of the安 owner 疤is a re伴sidual 敖claim b凹ecause 跋the cla胺ims of 百the cre俺dit隘ors leg拜ally co办me 爱first.扳 般If颁 you ar翱e the o蔼wner of隘 八a busin埃ess, yo百u芭 are en伴titled 搬to what半ever re瓣mains a哎fter th拔e

17、claim癌s of th办e credi啊tors ar吧e fully捌 satisf扮ied.啊企业中的业主权鞍益代表业主投资八的资源；它等于扮总资产减去负债摆。因为债权人的般求偿权在法律上耙优先，所以业主捌权益是一种剩余按求偿权，如果你叭是企业的业主，伴在债权人的求偿背权全部得到满足澳之后，剩下的都靶属于你。Unit 7 绊I败ncome s盎tatemen懊t is a 把stateme笆nt, som搬etimes翱 called肮 the pr办ofit an傲d loss 袄stateme肮nt,瓣 report案ing pro板fitabil八ity or 坝the ope百

18、rating 摆result 阿of a bu昂siness 巴for an 胺a拌ccounti扳ng peri版od (whi拔ch can 案be one 笆month, 皑one斑 吧quarter肮, one吧 calend扒ar year碍 or one捌 fiscal翱 year a伴s may b稗e d办etermin捌ed by t拌he busi芭ness 敖concern瓣ed)耙.爱收益表，有时也芭叫做收益损失表皑，是用来报告企败业一定会计期间懊（可以是一个月扮、一季度、一自啊然年度或一财政班年度，由企业自半己决定）的盈利盎情况或经营成果昂的报表。半U艾nit 8凹

19、拜T澳he stat碍ement o把f cash 按flows r半e安ports t隘he enti颁ty邦八s cash 般receipt拜s and c翱ash pay柏ments d敖uring t班he peri办od-wher芭e cash 安came fr凹om and 败how it 伴wa安s spent艾. 熬I癌t expla背ins the跋 causes鞍 for th案e chang半e in th佰e cash 氨balance哎.昂现金流量表反映翱企业某个期间现巴金收入和支出，埃即现金的来源和叭运用。它解释现板金余额变化的原肮因。 Unit 9笆A凹ssets

20、 a柏re econ吧omic 百resourc矮es, w懊hich唉 are me疤asurabl邦e by mo安ney 百value, 哀and绊 which 板are own癌ed or c氨ontroll熬ed by a唉n 阿enterpr办ise,凹 includ斑ing all爱 啊p败roperty隘, right鞍s碍 as a c熬reditor绊 to 按others,伴 and绊 other 凹rights.挨 For邦 accoun芭ting 哎treatme笆nt,矮 assets碍 are no稗rmally 傲divided凹 into c昂urrent 傲

21、assets,拌 long澳-term 罢investm按ents,斑 fixed 八assets,安 intang背ible版 袄assets,白 deferr绊ed稗 assets霸 and ot拔her 俺assets.爱资产是企业拥有肮或者控制的能以霸货币计量的经济百资源，包括各种暗财产、债叭权和其他权利。板资产分为流动资搬产、长期投资、案固定资产、无形案资产、递延资产阿和其他资产。岸P癌rovisio矮n for b艾ad debt爱s may b搬e set u暗p on ac埃counts 爸receiva盎ble and板 the pr蔼ovision敖 for ba挨d de

22、bts袄 shall 奥be show按n as a 靶deducti靶on item凹 of acc巴ounts r稗eceivab百le in t半he fina搬ncial s懊tatemen捌t .al叭l recei埃vables 哎and pre败payment哀s sh扳all be 背cleared阿 and 鞍collect扮ed翱 on tim爱e and s版hall be暗 checke白d with 澳related癌 partie氨d perio奥dically耙.把应收账款可以计隘提坏账准备金。柏坏账准备金在会搬计报表中作为应把收账款的备抵项罢目列示。各种应叭收及

23、预付款应当奥及时清算、催收挨、定期与对方对扳账核实。跋W癌hen inv隘entorie案s are 摆issuing叭, enter把prises班 may ac爸count t暗hem und霸er the 按followi啊ng meth熬ods : f奥irst安-in fir柏st-out 耙,weight邦ed aver班age ,mo芭ving av矮erage ,拔specifi胺c ident伴ificati矮on , la爸st-in f翱irst-ou岸t ,ect.拌各种存货发出时背，企业可以根据半实际情况，选择靶使用先进先出法吧、加权平均法、爱移动平均法、个盎别计价法

24、、后进拔先出法等方法确班定其实际成本。癌T把he acqu袄isition隘 cost o拜f prope芭rty ,pl瓣ant ,an瓣d equip哎ment in拔clu把des all胺 expend哀itures 鞍reasona盎ble 鞍and nec案essary 肮to get 罢them in啊 place 靶and rea笆dy for 盎use.澳财产、厂房及设霸备的购置成本包安括所有的合理支霸出和使这些资产八处于可使用状态芭的必要支出。Unit 10把T氨he FASB熬 define氨s liabi芭lities 按in its 澳Stateme矮nt of F坝

25、inancia板l Accou绊nting C澳oncept 肮No.3 . 暗element胺s of Fi瓣nancial爸 Statem叭ent 拌as 靶:跋“矮the pro败bable f坝uture s哀acrific阿e 芭of econ矮omic be傲nefits 摆arising叭 from p搬resent 爱obligat艾ions of跋 a part按icular 胺entity 啊to tran鞍sfer as案sets or阿 provid邦e servi绊ces to 笆other e氨ntities肮 in the艾 future爸 as a r霸esul

26、t o矮f past 拌transac癌tions o翱r event捌s把.鞍”扳美国财务会计准昂则委员会在绊第凹3盎号财务会计概念柏公告财务报表袄的要素中，将傲负责定义为翱：扳“稗特定主体由于过巴去的交易或事项俺而引起的、在现矮在承担的在将来氨向其他主体交付吧财产或提供劳务百的责任，这种责爱任导致了可预期把的经济利益的未巴来牺肮牲捌”懊A哀ccordin邦g to th摆is 跋definit坝ion,胺 curren按t liabi阿lities 版are 败“般obligat埃ions wh佰ose liq班uidatio皑n is re傲asonabl安y expec隘ted to

27、挨require拜 use of氨 existi叭ng reso扮urces p盎roperly案 classi蔼fied as笆 curren八t 岸a板ssets,巴 of the安 creati白on of o胺ther 皑current耙 liabil般ities.百”扳根据这一定义，班流动负债是指哎：蔼“岸期望以已恰当地肮归入流动资产的俺现有资源、或通案过形成其他流动敖负债来清偿的责巴任邦。搬”鞍U艾nit 11 按O案wners按邦 equity班 is def熬ined as霸 the ex八cess of胺 total 八assets 懊over to扒tal 坝liabili

28、岸ties.把业主权益被定义百为资产总额对负捌债总额的超出额懊O板wnershi暗p in a 稗corpora暗tion is按 eviden翱ced by 盎a stock拜 暗certifi蔼cate. 爱This佰 capita芭l stock捌 may be拜 either傲 common矮 or 斑preferr昂ed. 搬If a co柏rporati罢on issu澳es comm瓣on 啊stock,奥 its sh扳arehold阿ers usu败ally ha绊ve cert捌ain bas邦ic righ斑ts to b班e exerc吧ised in罢 propor唉

29、tion to盎 the nu叭mber of爸 common澳 stock 拌they 唉own. 叭These r颁ights i芭nclude 稗(扮1耙) right捌 to vot昂e for 把dire捌ctors;俺 (2俺) right熬 to rec瓣eive di般vidends靶 declar佰ed by t哎he boar稗d of di爸rectors昂 ;(3) r耙ight to阿 share 氨in the 按distrib敖ution o袄f cash 扮or othe澳r asset傲s if th斑e corpo哎ration 半is 挨liquida熬t

30、ed;拜 and (4靶) preem爱ptive r扮ight to班 purcha懊se addi案tional 皑share啊s of ca啊pital s哎tock in版 propor哎tion办 to pre稗sent ho伴ldings 捌in the 叭event t颁hat the癌 corpor板ation i耙ncrease唉s the a半mount o稗f stock奥 outsta伴nding.熬在公司中业主权岸益是由股份证书班证明的。公司的隘股本既可以是普艾通股，也可以是佰优先股。就公司爱发行的普通股而澳言，其股东通常白可根据所拥有的背普通股股份数比柏例，行使一些

31、基敖本权利。这些权搬利包括：哎（盎1挨）选举董事的表扮决权；霸（氨2柏）收取董事会宣凹布的股利的权利耙；氨（袄3哎）公司清算时分伴享现金或其他资芭产的权利；敖（哎4靶）在公司增加外百发股份时，可按凹现在的持矮股比例优先购买扒额外股份的权利澳。Unit 12肮F罢inancia昂l state翱ment an哎alysi敖s肮，斑first a碍nd fore颁mos哎t艾，扮serves 吧the ess班ential 巴functio癌n of co皑nvertin鞍g data 肮into us搬eful in捌formati邦on. In 案respect爱 of the凹 quanti

32、暗tative 拜data pr把esented唉 in the佰 financ埃ial sta疤tement鞍s瓣，案thre班e techn扒iques u皑sed wid耙ely to 板assi鞍st deci霸sion ma爱kers in耙 unders扒tanding吧 the ex芭ternal 耙stateme岸nts ar隘e捌：巴（伴1搬）按compara绊tive an矮alysi版s碍（邦through爱 prepar邦ation o班f trend埃 statem白ent坝s傲）邦，奥(2)般structu案ral拔 analys拜i俺s耙（摆through办 pr

33、epar奥ation o挨f commo吧n-size 按stateme半nt跋s版）稗，百an隘d靶（伴3摆）霸ratio a稗nalysis爸. The翱 focus 皑of this搬 chapte熬r will 蔼be o哎n how r八atio an埃alysis 百helps i巴nformat板ion use哎rs inte按rpret a胺nd eval癌uate th奥e data 爱contain柏ed in f稗inancia罢l state般ments.扮财务报表分析的澳基本功能是将数搬据转化为有用的伴信息。就列示在扮财务报表中的定绊量性数据而言，袄广泛地用于帮助案决

34、策者理解对外奥财务报表的三种叭方法是：俺（翱1啊）比较分析（通奥过编制趋势报表疤）；翱（爱2隘）结构分析（通盎过编制共同比报昂表）；以及爱（氨3颁）比率分析。本罢章癌着重论述比率分摆析如何帮助信息八使用者解释和评熬价财务报表内的把数据。Unit 15稗I靶n 败fact,把 manufa懊cturing隘 costs 艾can be 氨reclass绊ified i斑n many 凹differe胺nt ways颁 depend邦ing on 八the fin唉al goal班 of a p八articul皑ar cost绊 analys版is .暗However艾, the版 most c斑

35、ommon a俺nd 办basic c白ost奥 classi瓣ficatio安n schem暗e assoc跋iated w拔ith cos蔼t accou巴nting i盎s the g翱rouping耙 拜of 把manufac鞍turing阿 costs 版into th敖ree 八element版s:昂 direct袄 materi般al 鞍costs, 般direct巴 labor 绊costs ,肮 or ind扮irect m爱anufact哀uring c啊osts (f哎actory 半overhea拜d ). Di袄rect co邦sts are罢 tracea百ble

36、to 搬specifi摆c produ案cts, wh半ereas i拌ndirect背 costs 熬must be罢 assign半ed to p鞍roducts碍 by som肮e alloc绊atio斑n metho胺d.岸实务中，按照特跋定成本最终分析哀目标，制造成本爸能够用许多不同坝方法分类。然而肮与成本会计相关败的最通用、最基摆本的方法是将制扒造成本集中起来败分为三要素：直坝接材料成本、直敖接人工成本和间百接制造成本（工奥厂间接费用）。暗直接成本可追溯把于某种特定产品肮，而间接成本必翱须按照一定方法佰分配给产品。案Manufac百turing矮 overhe阿ad 制造费用Uni

37、t 16吧C鞍ost 耙挨Volume-爱Profit 扮(cvp) 唉analysi隘s expre暗sses隘 the re敖lations拔hips am颁ong a c跋ompa爱ny氨案s 隘costs傲,哀 volume阿 of act坝ivity a跋nd 扒income.埃 C凹ost 吧吧Volume-扮Profit 安analysi唉s is a 板key fac八tor in 氨many de耙cisions扳 , incl坝uding c八hoice o伴f produ稗ct line拔s , pri矮cing of扒 produc八ts , ma蔼rketing爱 s

38、trate斑gy and 稗utiliza八tion of氨 produc绊tive fa奥cilitie拌s.颁本量利分析是对办公司经营和收入坝中的成本数量和矮利润之间的关系澳所岸进行的分析。本埃量利分析在诸如昂产品系列的选败择、产品定价、敖营销策略、以及埃生产设施的利用拜等许多决策中都吧是关键的因素。昂However吧,矮 long r翱un deci板sions s背uch as 隘buying 把plant a懊nd equi百pment a办lso hin版ge on p吧redicti办ons of 敖the res埃ulting 霸C懊ost 按佰Volume-敖Profit 扒

39、relatio癌nships.安不过，构建厂房摆设备等的长期决澳策也取决于成袄本昂-矮数版量疤-扳利润关系的预测熬结果。Unit 18白A霸lthough办 the a案udit pr艾oce罢ss of o八btainin胺g and e败valuati凹ng evid颁ence an吧d commu熬nicatin坝g the r般esults 爸to inte鞍rested 败users a哀pplies 板to all 霸audit 疤applica罢tions,稗 the ob吧jective办s of au百diting 笆vary de疤pending柏 on the拌 need

40、s 邦of user爱s of th跋e audit摆 拔report.拜 艾Interna暗l 霸auditin跋g,靶 govern斑mental 捌audi笆ting,搬 and ex艾ternal 扒auditin八g, and 隘externa斑l audit奥ing all笆 serve 拔differe唉nt obje傲ctives.办虽然获取和评价俺证据并向有利益搬关系的使用者传败送审计结果的审肮计程序适用于所鞍有的审计应用过稗程，但审计目标阿却因审计报告使坝用者的不同需要皑而有所差异。内笆部审计、政府审八计、外部审计都袄服务于不同的目捌标。扳I挨nternal癌 auditi

41、俺ng is d八efined 捌as an i隘ndepend板ent app阿raisal 扳functio氨n estab搬lished 挨within 邦an orga岸nizatio半n to ex巴amine a矮nd eval罢uate it安s activ哀ities a摆s a ser皑vice to半 the 吧o拔rganiza百tion.搬内部审计被定义昂为在某一组织内吧部所建立的用以八审查和评价其活癌动，从而作为向氨该组织提供服务爱的独立评价职能板。稗E熬xternal斑 auditi伴ng invo皑lves re翱porting摆 on fin挨ancial 敖s

42、tateme艾nts pre办pared b傲y manag佰ement f按or exte靶rnal us伴ers or 板th凹ird 坝parties皑.拌外部审计涉及管挨理当局向外部使般用者或第三方当岸事人编制的财务埃报表的报告问题按。癌A斑bsentee艾 owners稗hip is 爸another办 re岸ason wh矮y audit佰s are n瓣eeded. 暗Stockho癌lders d办esire a颁udits t隘o deter办mine ma碍nagemen半t奥阿s stewa埃rdship 芭of thei哎r asset氨s.敖不参与管理的业哎主权是要求

43、审计拔的另一个原因。疤股东希望进行审艾计，以确定管理佰当局对他们的资隘产的经营责任。哎Other a蔼ccoun敖ting se版rvices 背for sma拌ll busi吧ness in般clude c蔼ompilin白g and r绊eviewin俺g unaud氨ited fi拜nancia扮l state傲ments a百nd book半keeping熬 servic胺es (fre鞍quently袄 called啊 write-搬up work吧).拔其他向小企业提袄供的会计服务包胺括编制和审查未岸经审计的财务报颁表，提供簿记服凹务（通常称做代暗理记账业务）坝N敖otice t碍

44、hat a c哎omplian百ce test埃 measur哎es the 安effecti板veness 跋of a pa熬rticula扮r contr暗ol proc按edure ;盎it does败 not su澳bstanti佰ate the颁 dollar皑 amoun艾t of an盎 accoun搬t balan拌ce.笆请注意，符合性瓣测试衡量特定控瓣制程序的有效性盎，它并没有对账扮户余额的金额加澳以验证。罢T凹here ar啊e four 柏basic t啊ypes of啊 audit 把reports拜 ,澳 that,袄 under 绊certain鞍 specif叭

45、ic cond跋itions,按 may be搬 issued爸 by aud俺itors. 笆They ar搬e 笆“鞍unquali白fied of白 澳opinio佰n笆”白,暗 安“坝qualifi捌ed爸 白opinio安n皑”耙,罢 艾“哎adverse皑 opinio暗n靶”搬 an拌d 翱“板disclai肮mer of 阿opinion懊”罢.稗在某些特定条件按下，审计师可能叭出具四种基本类捌型的审计报告。隘它们坝是颁“搬无保留意邦见伴”八、胺“佰保留意袄见矮”氨、瓣“矮否定意斑见盎”爱和懊“版放弃发表意芭见按”霸。Unit 1岸P熬rofitab班ility 拌 坝盈利性俺

46、I凹ncome t唉ax retu巴rn 板 八所得税申报盎表爸busines佰s decis佰ion mak吧er唉 扒经营决策者捌fin阿ancial 叭positio鞍n百 皑财务状芭况昂operati埃ng resu挨lts暗 拜经营成果Unit 2败B巴ank sta捌tements百 板银行对账单板P斑hysical笆 cou隘nts 翱 岸实物盘暗点白going c罢oncern 坝 办 稗持续经营哎histori败cal cos澳t 摆 邦历史成本原佰则氨account班 balanc扳e 半 隘账户余额Unit 3 邦source 八documen霸t 办 拔原始凭百证蔼ge

47、neral稗 ledger袄 吧（般accoun扒t埃）总分类账（户坝）氨adjusti拔ng entr罢ies隘 疤调整分啊录绊prepaid八 expens背e 靶 爱预付费隘用捌accrued按 revenu哀e 敖应计收瓣入芭accumul凹ated de半preciat埃ion碍 佰累计折氨旧吧workshe俺et瓣 罢工作底稿Unit 4 氨A佰c昂counts 案 payabl捌e哎 癌 哎应付账款艾N胺otes 八payable吧 叭 蔼应付票据搬I案nternal案 contr安ol 爱 颁内部控制昂C矮ontroll摆ing ac坝count哎 拌总账Unit 5柏C般ha

48、rt of笆 accou氨nts伴 按会计科目表Unit 6癌notes r坝eceivab碍le熬 半应收票袄据艾account百s recei澳vable般 扮应收账按款稗notes p班ayable 爸 坝 罢应付票据邦account碍s payab叭le 八 班应付账澳款摆patent 摆 right 阿 霸 疤专利权奥general捌ly acc拔epted a柏ccounti背ng prin胺ciples氨 拔公认会计准则懊residua挨l clai柏ms 按 奥剩余求偿权Unit 7 板I霸ncome 搬stateme靶nt 爱 拜收益表稗A按ccounti拌ng per鞍io

49、d 拜 扮会计期间Unit 8奥F按inancin岸g acti伴vities哀 胺筹资活动暗O版peratin隘g acti半vities绊 扳经营活动暗I办nvestin般g act拔ivities靶 颁投资活动颁R氨econcil摆iation 扮 method敖 柏 碍调节法版D蔼eferral耙s 袄 绊递延项目班A袄ccruals摆 案 扮应计项目傲SFA八S败（拜stateme笆nt of f耙inancia笆l accou办nting s傲tandard背s疤）俺 笆财务会计准则公把告Unit 9绊B邦ank sta瓣tement邦 矮银行对账单按I岸nsuffic班ient

50、fu办nds che袄ck懊 板空头支票罢S扒alvage 熬value 败 扳 挨残值斑E颁stimate案d usefu癌l life白 疤预计使用寿命肮T败he do艾uble de叭clining懊-balanc安e metho哎d 坝 懊双倍余额递减折板旧法颁A扳nnual d懊eprecia拔tion 熬 笆年折旧Unit 10百C绊ontinge罢n盎t liabi傲lities岸 板或有负债埃D巴eferred肮 income八 taxes捌 耙递延所得税奥P八resent 伴 value 隘 耙 敖现值哀F摆uture 半 value 叭 罢 百终值Unit 11岸C鞍omm

51、on 鞍stock绊 傲普通股百P佰referre爱d stoc按k氨 般优先股懊C笆ash div稗idend 版 坝现金股利熬S拔tock di般vidend 癌 隘 扳股票股利搬D百eclarat版ion of 啊dividen巴d澳 安股利宣布捌D凹ividend颁 distri奥bution 阿 霸 埃股利分配Unit 16稗C按ost-vol耙ume-拜profit 爸relatio翱nship笆 笆成啊本暗-把数爸量癌-把利润关系爱B袄reakeve扮n analy拜sis 埃 疤 按盈亏平衡分析绊C叭ontribu哎tion-ma颁rgin 肮 艾 跋边际贡献Unit 18凹a

52、udit r岸eport叭 伴，笆auditor吧岸s repor绊t 岸 绊审计报阿告翱interna案l audit扳ing 百 佰内部审计阿gove坝rnmenta肮l audit背ing俺 八政府审拌计绊externa白l audit癌ing俺 霸外部审计安system 俺of inte捌rnal co颁ntrol爸 稗内部控制系疤统叭engag鞍ement l败etter敖 办委托书罢audit w班orking 昂paper爸 扒审计工作底熬稿暗test of拜 compli跋ance邦 搬符合性测试跋confirm爱ation o般f accou背nts rec班eivable办

53、 耙应收账款的询证靶related肮 party 半transac翱tions 唉 肮有关当事的交易板unquali版fied op背inion隘 扒无保留意靶见摆qualifi敖ed opin阿ion肮 吧有保留意见矮adverse柏 opinio碍n 白 绊否定意扳见把income 绊tax ret稗urn 昂 背所得税申报单名词解释半A唉ccount坝s recei捌vable 肮：摆 An acc办ounts r蔼eceivab凹le is a半n unwri按tten pr邦omise b罢y a cus版tomer t般o pay a碍t a lat碍er date暗 for go

54、叭ods sol半d or se疤rvice r白endered按.埃Account笆ing 盎equatio昂n背:挨 The e扳xpressi阿on o安f the r皑elation稗ship be班tween a盎ssets ,哎 liabil熬ities ,扮 and ca碍pital ;按 most c奥ommonly按 state白d as : 把Assets=袄Liabili笆ties+ C啊apital版Accrual哀 吧basis:耙 An acc奥ounting伴 system捌 in whi坝ch reve皑nue is 傲recogni疤zed onl败y whe

55、n 隘earned 叭, and e俺xpense 般is reco绊gnized 阿only wh柏en incu岸rred.熬B暗ank 拔r版econcil版iation罢:肮 A stat胺ement t袄hat rec八onciles傲 the di跋fferenc版e betwe鞍en the 爸bank半埃s balan班ce and 澳the bal哀ance of耙 a comp爱any肮阿s books版.艾C白ash bas稗is 拜account盎ing:颁 The re袄porting暗 of all艾 revenu霸es and 按expense搬s in th敖e

56、 perio把d which伴 cash i疤s recei跋ved or 啊paid.啊C背ash dis奥count: 鞍The de凹duction阿 allowa翱ble if 唉an invo挨ice is 安paid by安 a spec版ified 搬date.艾C艾ommon s澳tock: T安hat par半t of th颁e capit拔al stoc傲k that 扮does no拌t have 叭special耙 prefer班ences o哎r right懊s.霸Control搬ling ac耙count阿:靶 The ac笆count i扒n the g八ener

57、al 稗ledger 艾which s熬ummariz拜es the 摆balance隘s of a 版subsidi疤ary半 ledger疤.八C霸urrent 袄asset芭: Asset按s that 伴are exp靶ected t啊o be re岸alized 埃in cash俺, sold,佰 or con班sumed d版uring t暗he norm柏al fisc挨al cycl盎e of a 搬busines矮s.笆C背urrent 熬liabili啊ty: 胺Debts t俺hat are叭 due wi班thin a 昂short p肮eriod o巴f time 蔼

58、, usual安ly cons巴isting 搬of one 敖year, a奥nd whic绊h are n颁or霸mally p白aid fro爸m curre岸nt asse班ts.澳D芭ouble e案ntry ac颁countin袄g:霸 An alm艾ost uni板versal 颁system 胺which p邦roduces把 equal 矮debit a胺nd cred巴it entr瓣ies for稗 every 板transac凹tion.敖E爱quity: 绊The rig懊ht or c跋laim to胺 the pr懊opertie碍s of a 班busines爸

59、s enter伴prise.八G般oing co哀ncern c瓣oncept八: The c背once翱pt that癌 assume碍s that 隘a busin澳ess ent百ity has般 a reas按onable 半expecta白tion of唉 contin颁uing in埃 busine哀ss at a稗 profit凹 for an碍 indefi岸nite pe奥riod of八 time.稗Journal把izing案:邦 靶 A奥 佰process把 of澳 record爱ing bus般iness t邦ransact霸ions in盎 the jo百urnal

60、.版M翱aterial佰ity: 唉The con班cept th肮at reco鞍gnizes叭 the pr背actical敖ity of 斑ignorin板g small胺 or ins袄ignific般ant dev百iations肮 from g疤enerall佰y accep俺ted acc熬ounting靶 princi暗ples.般N疤ote rec半eivable摆: A wri靶tten pr扒omise t颁o pay ,氨 repres般enting 胺an amou癌nt to b坝e recei扒ved by 笆a busin俺ess.百P艾erpetua摆l in