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EnglishinAccountingProfession
September,2009EnglishinAccountingProfessi1PartⅠFinancialAccountingPartⅠFinancialAccounting2
Chapter1.FinancialAccountingConceptualFramework
Chapter1.Financial3WhatisAccounting?Accountingistheartofinterpreting,measuringandcommunicatingtheresultsofeconomicactivities.Accountinghasoftenbeencalledthelanguageofbusiness.Theuseofaccountinginformationisnotlimitedtothebusinessworld.WhatisAccounting?Accounting4
ChapterSkeleton
LearningObjectives:Defineaccounting,financialaccounting,andfinancialstatement.Describeandprepareabalancesheet;defineassets,liabilities,andowners’equity.Explaintheaccountingbasesandassumptions.Describetheaccountingprinciplesandmeasurementbasesandqualitativecharacteristicsoffinancialaccountinginformation.
ChapterSkeleton
LearningOb51.1ThepurposeofAccountingandFinancialReporting
Accountingmaybedescribedastheprocessofidentifying,measuring,recording,andcommunicatingeconomicinformationtopermitinformedjudgmentsanddecisionsbyusersofthatinformation.TheoriginsofaccountingaregenerallyattributedtotheworkofLucaPacioli,anItalianRenaissancemathematician.1.1ThepurposeofAccounting6Therearemanytypesofaccountinginformation:FinancialAccountingManagerialAccountingTaxAccounting中央财经大学会计专业英语教程Chapter-1课件7FinancialAccountingreferstoinformationdescribingthefinancialresources,obligations,andactivitiesofaneconomicentity(eitheranorganizationoranindividual).FinancialAccountinginformationisdesignedprimarilytoassistinvestorsandcreditorsindecidingwheretoplacetheirscarceinvestmentresources.Abusinessisanorganzationinwhichbasicresources(inputs).Theobjectiveofmostbusinessistomaximizeprofits.FinancialAccountingrefersto8
Whatistheroleoffinancialaccountinginbusiness?Thesimplestansweristhatfinancialaccountingprovidesinformationformanagerstouseinoperatingthebusiness.Inaddition,financialaccountingprovidesinformationtootherstakeholderstouseinassessingtheeconomicperformanceandtheconditionofthebusiness.Whatistheroleoffinancia9Identifystakeholders(Internal:Owners,managers,employees,etc.External:Customers,creditors,government,etc.)Assessstakeholders’informationalneeds.Designtheaccountinginformationsystemtomeetstakeholders’needsPrepareaccountingreportsforstakeholders.RecordeconomicdataaboutbusinessactivitiesandeventsIllustration1-1.FinancialAccountingInformationandtheStakeholdersofaBusiness
Identifystakeholders(Interna10FinancialReporting:supplyinggeneral-purposefinancialinformationaboutabusinesstopeopleoutsidetheorganization.FinancialStatement:theprincipalmeansofreportinggeneral-purposefinancialinformationtothepersonsoutsideabusinessorganizationisasetofaccountingreports.TheusersoftheFinancialStatement:thepersonsreceivingthesereports.FinancialReporting:supplying11Acompletesetoffinancialstatementsincludes:Abalancesheet,showingataparticularpointoftime(aspecificdate)thefinancialpositionofthecompanybyindicatingtheresourcesthatitowns,thedebtsthatitowes,andtheamountoftheowners’equity(investment)inthebusiness.Anincomestatement,includingtheprofitabilityofthebusinessovertheprecedingyears(oraparticulartimeperiod).Astatementofcashflows,summarizingthecashreceiptsandcashpaymentsofthebusinessoverthesametimeperiodcoveredbytheincomestatements.Acompletesetoffinancialst12Thestatementofcashflowreports①thecasheffectsofacompany’sperationsduringaperiod②itsinvestingtransactions③itsfinancingtransactions④thenetincreaseordecreaseincashduringtheperiod⑤thecashamountattheendoftheperiodThestatementofcashflowrep13Inaddition,acompletesetoffinancialstatementsusuallyincludesseveralpagesofnotes,containingadditionalinformationwhichaccountantsbelieveisusefulintheinterpretationofthefinancialstatements.Thebasicpurposeoffinancialstatementsistoassistusersinevaluatingthefinancialposition,profitability,andfutureprospectsofabusiness.TheinformationcommunicatedtotheexternalusersinfinancialreportingisbasedonstandardsthatestablishCAS(ChineseAccountingStandards).Inaddition,acompleteseto14ObjectivesofFinancialreportingTheobjectivesaretoprovideinformationthat:Isusefultothosemakinginvestmentandcreditdecisions;IshelpfulinassessingfuturecashflowsIndentifiestheeconomicresources(assets),theclaimstothoseresources(liabilities),andthechangesinthoseresourcesandclaims.ObjectivesofFinancialreport151.2AccountingbasisandAccountingAssumptionsTwotypesofaccountingbasisCash-basisaccountingAccrual-basisaccounting1.2AccountingbasisandAccou16CashBasisIsthemethodofbookkeepingthatrecordsfinancialeventsbasedoncashflowandcashposition.Revenueisrecognizedwhencashisreceivedandexpenseisrecognizedwhencashispaid.Twotypesofcash-basisaccountingexist:Strictcash-basismodifiedcash-basisCashBasisIsthemethodofboo17Accrual-BasisRecordsfinancialeventsbasedoneconomicactivityratherthanfinancialactivity.Revenueisrecordedwhenitisearnedandrealized,regardlessofwhenactualpaymentisreceived.Expensesare“matched”revenueregardlessofwhentheyareactuallypaid.AccrualaccountingisrequiredbyCASandotherfinancialaccountingstandardslikeGAAP,IFRS,etc.Accrual-BasisRecordsfinancial18ComparisonAsimpleExampleOtherconsiderationsComparison19AccountingAssumptionsCAStreatsthefollowingasthefundamentalaccountingassumptions:EntityContinuityPeriodofTimeMonetaryUnitAccountingAssumptionsCAStrea201.3FinancialAccountingPrinciplesandMeasurementBases1.3FinancialAccountingPrinc21Financialaccountingprinciples
CostPrincipleRevenueRecognitionPrincipleMatchingPrincipleFulldisclosurePrincipleFinancialaccountingprincipl22CostPrincipleThecostprinciplestatesthatassetsshouldberecordedattheircost.Costisthevaluesexchangedatthetimesomethingisacquired.Costisreliable.Thevaluesexchangedatthetimesomethingisacquiredgenerallycanbeobjectivelymeasuredandcanbeverified.CostPrincipleThecostprincip23RevenuesRecognitionPrincipleTherevenuerecognitionprincipledictatesthatrevenueberecognizedintheaccountingperiodinwhichitisearned.Accountantsfollowtheapproachof“letexpensesfollowrevenue”.Thenatureofexpenses:costsarethesourceofexpenses.Coststhatwillgeneraterevenuesoblyinthecurrentaccountingperiodareexpensedimmediately.RevenuesRecognitionPrinciple24Unexpiredcostsbecomeexpensesintwoways1.Costofgoodssoled.2.Operatingexpenses.
RevenuesRecognitionPrincipleUnexpiredcostsbecomeexpense25CostIncurredAssetExpensesProvidesfuturebenefitsProvidesnoapparentfutureProvidesfuturebenefitsUnexpiredExpiredCostCostBenefitsDecreaseIllustration1-2.ExpenseRecognitionCostIncurredAssetExpensesProv26MatchingPrincipleOncetheeconomiclifeofabusinesshasbeendividedintoartificialtimeperiods,therevenuesrecognitionandmatchingprinciplescanbeapplied.Thisoneassumptionandtwoprinciplesthusprovideguidelinesastowhenrevenuesandexpensesshouldbereported.MatchingPrincipleOncetheeco27TimePeriodAssumptionTheeconomiclifeofanybusinesscanbedividedintoartificialtimeperiodsRevenueRecognitionPrincipleMatchingPrincipleRevenuerecognizedintheaccountingperiodinwhichitisearned.Expensesmatchedwithrevenuesintheperiodwheneffortsareexpensed.TimePeriodAssumptionTheecon28FulldisclosurePrincipleThisprinciplerequiresthatcircumstancesandeventsthatmakeadifferencetofinancialstatementusersbedisclosed.FulldisclosurePrincipleThis29FinancialAccountingMeasurementbases
MarketValue(FairValue)HistoricalCostNetRealizableValueCurrentValue(PresentValue)FinancialAccountingMeasureme30MarketValueMarketvalueistheestimatedamountforwhichapropertyshouldexchange
onthedateofvaluationbetweenawillingbuyerandawillingsellerinanarm’s–lengthtransaction
afterpropermarketing
whereinthepartieshadeachactedknowledgeably,prudently,andwithoutcompulsion.MarketValueMarketvalueisth31HistoricalCostTheeconomicactivitiesandresourcedofacompanyinitiallyaremeasuredbytheexchangepriceofattransactionatthetimethetransactionoccurs.Usuallytheexchangeprice(thehistoricalcost)isretainedintheaccountingrecordsasthevalueofanitemuntiltheitemisconsumed,sold,orliquidatedandremovedfromtherecords.HistoricalCostTheeconomicac32NetRealizableValueAmethodofdeterminingthepresentvalueofatroubledassettoitspresentownermaybebasedontheassumptionthattheassetwillbeheldforaperiodoftimeandsoldatsomefuturedate.Withregardstoinventory,netrealizablevalue(NRV)istheestimatedsellingpricesellingpriceintheordinarycourseofbusinessminusanycosttocompleteandtosellthegoods.Netrealizablevalueisalsoassociatedwithaccountsreceivable.NetRealizableValueAmethodo33CurrentValue(PresentValue)Isthevalueonagivendateofafuturepaymentorseriesoffuturepayments,discountedtoreflectthetimevalueofmoneyandotherfactorssuchasinvestmentrisk.CurrentValue(PresentValue)Is341.4QualitativeCharacteristicsofAccountingInformation1.4QualitativeCharacteristic35PervasiveConstraintUser-SpecificQualityOverallqualityPrimaryDecision-SpecificQualitiesIngredientsofPrimaryQualitiesSecondaryandInteractiveQualityThresholdforRecognitionAdditionalConsiderationIllustration1-4HierarchyofQualitativeCharacteristicsofAccountingInformationAccountingInformationBenefits>CostsPVFVTVRFNComparability(IncludingConsistenc)MaterialityUnderstandabilityDecisionUsefulnessRelevanceReliabilityConservatismAccountingInformationBenefi36Illustration1-4presentsahierarchyofthequalititativecharacteristicsofaccountinginformation.Thissectionpresentsanoverviewofthehierarchy,afterwhichwedefineanddiscussthecomponentsindetail.Thehierarchyisboundedbythreeconstraints.Tobeuseful,accountinginformationmusthaveeachofthequalitativecharacteristics,atleasttoaminimumdegree.Illustration1-4presentsahi37UnderstandabilityAccountinginformationshouldbeunderstandabletouserswhohaveareasonableknowledgeofbusinessandeconomicactivitiesandwhoarewillingtostudytheinformationwhichreasonablediligence.UnderstandabilityAccountingin38DecisionUsefulnessIstheoverallqualitativecharacteristictobeusedinjudgingthequalityofaccountinginformation.DecisionUsefulnessIstheover39RelevanceAccountinginformationisrelevantifitcanmakeadifferenceinadecisionbyhelpinguserspredicttheoutcomesofpast,present,andfutureeventsorconfirmorcorrectpriorexpectations.Toberelevant,accountinginformationshouldhaveeitherpredictiveorfeedbackvalue,orboth.Inaddition,itshouldbetimely.RelevanceAccountinginformatio40ReliabilityAccountinginformationismostusefulwhenitisreliableaswellasrelevant.Reliableinformationisreasonablyfreefromerrorandbias,andfaithfullyrepresentswhatisintededtorepresent.Accountinginformationisverifiablewhenmeasurerscanformaconsensusthattheselectedmethodhasbeenusedwithouterrororbias.ReliabilityAccountinginformat41ReliabilityAccountinginformationhasrepresentationalfaithfulnesswhenthereisarelationshipbetweenthereportedaccountingmeasurementsordescriptionsandtheeconomicresources,theobligationsandthetransactionsandeventscausingchangesintheseitems.ReliabilityAccountinginformat42ComparabilityandConsistencyAsecondaryqualitativecharacteristicofaccountinginformationiscomparability,andincludingconsistency.Comparabilityisnotconsideredaprimaryqualityofusefulinformation,likerelevanceandreliability,becauseitmustevolvemorethanoneitemofinformationandistheinteractivequalityoftherelationshipbetweentwoormoreitemsofinformation.ComparabilityandConsistencyA43Consistencymeansconformityfromperiodtoperiod,withaccountingpoliciesandproceduresremainingunchanged.ComparabilityandConsistencyConsistencymeansconformityf44ConstraintstotheHierarchyBenefit/CostConstraintMaterialityConstraintConservatismConstraintstotheHierarchyBe45EnglishinAccountingProfession
September,2009EnglishinAccountingProfessi46PartⅠFinancialAccountingPartⅠFinancialAccounting47
Chapter1.FinancialAccountingConceptualFramework
Chapter1.Financial48WhatisAccounting?Accountingistheartofinterpreting,measuringandcommunicatingtheresultsofeconomicactivities.Accountinghasoftenbeencalledthelanguageofbusiness.Theuseofaccountinginformationisnotlimitedtothebusinessworld.WhatisAccounting?Accounting49
ChapterSkeleton
LearningObjectives:Defineaccounting,financialaccounting,andfinancialstatement.Describeandprepareabalancesheet;defineassets,liabilities,andowners’equity.Explaintheaccountingbasesandassumptions.Describetheaccountingprinciplesandmeasurementbasesandqualitativecharacteristicsoffinancialaccountinginformation.
ChapterSkeleton
LearningOb501.1ThepurposeofAccountingandFinancialReporting
Accountingmaybedescribedastheprocessofidentifying,measuring,recording,andcommunicatingeconomicinformationtopermitinformedjudgmentsanddecisionsbyusersofthatinformation.TheoriginsofaccountingaregenerallyattributedtotheworkofLucaPacioli,anItalianRenaissancemathematician.1.1ThepurposeofAccounting51Therearemanytypesofaccountinginformation:FinancialAccountingManagerialAccountingTaxAccounting中央财经大学会计专业英语教程Chapter-1课件52FinancialAccountingreferstoinformationdescribingthefinancialresources,obligations,andactivitiesofaneconomicentity(eitheranorganizationoranindividual).FinancialAccountinginformationisdesignedprimarilytoassistinvestorsandcreditorsindecidingwheretoplacetheirscarceinvestmentresources.Abusinessisanorganzationinwhichbasicresources(inputs).Theobjectiveofmostbusinessistomaximizeprofits.FinancialAccountingrefersto53
Whatistheroleoffinancialaccountinginbusiness?Thesimplestansweristhatfinancialaccountingprovidesinformationformanagerstouseinoperatingthebusiness.Inaddition,financialaccountingprovidesinformationtootherstakeholderstouseinassessingtheeconomicperformanceandtheconditionofthebusiness.Whatistheroleoffinancia54Identifystakeholders(Internal:Owners,managers,employees,etc.External:Customers,creditors,government,etc.)Assessstakeholders’informationalneeds.Designtheaccountinginformationsystemtomeetstakeholders’needsPrepareaccountingreportsforstakeholders.RecordeconomicdataaboutbusinessactivitiesandeventsIllustration1-1.FinancialAccountingInformationandtheStakeholdersofaBusiness
Identifystakeholders(Interna55FinancialReporting:supplyinggeneral-purposefinancialinformationaboutabusinesstopeopleoutsidetheorganization.FinancialStatement:theprincipalmeansofreportinggeneral-purposefinancialinformationtothepersonsoutsideabusinessorganizationisasetofaccountingreports.TheusersoftheFinancialStatement:thepersonsreceivingthesereports.FinancialReporting:supplying56Acompletesetoffinancialstatementsincludes:Abalancesheet,showingataparticularpointoftime(aspecificdate)thefinancialpositionofthecompanybyindicatingtheresourcesthatitowns,thedebtsthatitowes,andtheamountoftheowners’equity(investment)inthebusiness.Anincomestatement,includingtheprofitabilityofthebusinessovertheprecedingyears(oraparticulartimeperiod).Astatementofcashflows,summarizingthecashreceiptsandcashpaymentsofthebusinessoverthesametimeperiodcoveredbytheincomestatements.Acompletesetoffinancialst57Thestatementofcashflowreports①thecasheffectsofacompany’sperationsduringaperiod②itsinvestingtransactions③itsfinancingtransactions④thenetincreaseordecreaseincashduringtheperiod⑤thecashamountattheendoftheperiodThestatementofcashflowrep58Inaddition,acompletesetoffinancialstatementsusuallyincludesseveralpagesofnotes,containingadditionalinformationwhichaccountantsbelieveisusefulintheinterpretationofthefinancialstatements.Thebasicpurposeoffinancialstatementsistoassistusersinevaluatingthefinancialposition,profitability,andfutureprospectsofabusiness.TheinformationcommunicatedtotheexternalusersinfinancialreportingisbasedonstandardsthatestablishCAS(ChineseAccountingStandards).Inaddition,acompleteseto59ObjectivesofFinancialreportingTheobjectivesaretoprovideinformationthat:Isusefultothosemakinginvestmentandcreditdecisions;IshelpfulinassessingfuturecashflowsIndentifiestheeconomicresources(assets),theclaimstothoseresources(liabilities),andthechangesinthoseresourcesandclaims.ObjectivesofFinancialreport601.2AccountingbasisandAccountingAssumptionsTwotypesofaccountingbasisCash-basisaccountingAccrual-basisaccounting1.2AccountingbasisandAccou61CashBasisIsthemethodofbookkeepingthatrecordsfinancialeventsbasedoncashflowandcashposition.Revenueisrecognizedwhencashisreceivedandexpenseisrecognizedwhencashispaid.Twotypesofcash-basisaccountingexist:Strictcash-basismodifiedcash-basisCashBasisIsthemethodofboo62Accrual-BasisRecordsfinancialeventsbasedoneconomicactivityratherthanfinancialactivity.Revenueisrecordedwhenitisearnedandrealized,regardlessofwhenactualpaymentisreceived.Expensesare“matched”revenueregardlessofwhentheyareactuallypaid.AccrualaccountingisrequiredbyCASandotherfinancialaccountingstandardslikeGAAP,IFRS,etc.Accrual-BasisRecordsfinancial63ComparisonAsimpleExampleOtherconsiderationsComparison64AccountingAssumptionsCAStreatsthefollowingasthefundamentalaccountingassumptions:EntityContinuityPeriodofTimeMonetaryUnitAccountingAssumptionsCAStrea651.3FinancialAccountingPrinciplesandMeasurementBases1.3FinancialAccountingPrinc66Financialaccountingprinciples
CostPrincipleRevenueRecognitionPrincipleMatchingPrincipleFulldisclosurePrincipleFinancialaccountingprincipl67CostPrincipleThecostprinciplestatesthatassetsshouldberecordedattheircost.Costisthevaluesexchangedatthetimesomethingisacquired.Costisreliable.Thevaluesexchangedatthetimesomethingisacquiredgenerallycanbeobjectivelymeasuredandcanbeverified.CostPrincipleThecostprincip68RevenuesRecognitionPrincipleTherevenuerecognitionprincipledictatesthatrevenueberecognizedintheaccountingperiodinwhichitisearned.Accountantsfollowtheapproachof“letexpensesfollowrevenue”.Thenatureofexpenses:costsarethesourceofexpenses.Coststhatwillgeneraterevenuesoblyinthecurrentaccountingperiodareexpensedimmediately.RevenuesRecognitionPrinciple69Unexpiredcostsbecomeexpensesintwoways1.Costofgoodssoled.2.Operatingexpenses.
RevenuesRecognitionPrincipleUnexpiredcostsbecomeexpense70CostIncurredAssetExpensesProvidesfuturebenefitsProvidesnoapparentfutureProvidesfuturebenefitsUnexpiredExpiredCostCostBenefitsDecreaseIllustration1-2.ExpenseRecognitionCostIncurredAssetExpensesProv71MatchingPrincipleOncetheeconomiclifeofabusinesshasbeendividedintoartificialtimeperiods,therevenuesrecognitionandmatchingprinciplescanbeapplied.Thisoneassumptionandtwoprinciplesthusprovideguidelinesastowhenrevenuesandexpensesshouldbereported.MatchingPrincipleOncetheeco72TimePeriodAssumptionTheeconomiclifeofanybusinesscanbedividedintoartificialtimeperiodsRevenueRecognitionPrincipleMatchingPrincipleRevenuerecognizedintheaccountingperiodinwhichitisearned.Expensesmatchedwithrevenuesintheperiodwheneffortsareexpensed.TimePeriodAssumptionTheecon73FulldisclosurePrincipleThisprinciplerequiresthatcircumstancesandeventsthatmakeadifferencetofinancialstatementusersbedisclosed.FulldisclosurePrincipleThis74FinancialAccountingMeasurementbases
MarketValue(FairValue)HistoricalCostNetRealizableValueCurrentValue(PresentValue)FinancialAccountingMeasureme75MarketValueMarketvalueistheestimatedamountforwhichapropertyshouldexchange
onthedateofvaluationbetweenawillingbuyerandawillingsellerinanarm’s–lengthtransaction
afterpropermarketing
whereinthepartieshadeachactedknowledgeably,prudently,andwithoutcompulsion.MarketValueMarketvalueisth76HistoricalCostTheeconomicactivitiesandresourcedofacompanyinitiallyaremeasuredbytheexchangepriceofattransactionatthetimethetransactionoccurs.Usuallytheexchangeprice(thehistoricalcost)isretainedintheaccountingrecordsasthevalueofanitemuntiltheitemisconsumed,sold,orliquidatedandremovedfromtherecords.HistoricalCostTheeconomicac77NetRealizableValueAmethodofdeterminingthepresentvalueofatroubledassettoitspresentownermaybebasedontheassumptionthattheassetwillbeheldforaperiodoftimeandsoldatsomefuturedate.Withregardstoinventory,netrealizablevalue(NRV)istheestimatedsellingpricesellingpriceintheordinarycourseofbusinessminusanycosttocompleteandtosellthegoods.Netrealizablevalueisalsoassociatedwithaccountsreceivable.NetRealizableValueAmethodo78CurrentValue(PresentValue)Isthevalueonagivendateofafuturepaymentorseriesoffuturepayments,discountedtoreflectthetimevalueofmoneyandotherfactorssuchasinvestmentrisk.CurrentValue(PresentValue)Is791.4QualitativeCharacteristicsofAccountingInformation1.4QualitativeCharacteristic80PervasiveConstraintUser-SpecificQualityOverallqualityPrimaryDecision-SpecificQualitiesIngredientsofPrimaryQualitiesSecondaryandInteractiveQualityThresholdforRecognitionAdditionalConsiderationIllustration1-4HierarchyofQualitativeCharacteristicsofAccountingInformationAccountingInformationBenefits>CostsPVFVTVRFNComparability(IncludingConsistenc)MaterialityUnderstandabilityDecisionUsefulnessRe
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