会计英语课件

甘慧希CommonalityEmail:accountingenglish@126.comPassword:20100830BasicKnowledgeofWesternAccountingModuleOne:BasicKnowledgeofWesternAccountingTask1.1KnowtheAccountingTask1.2CompareWesternAccountingTask1.1KnowtheAccountingTaskGuideAbilityGoals:ClassifytypesofaccountingAnalyzetheusersofaccountinginformationApplyaccountingprinciples

Whatdoesallthismean?Whatdoes“profitable”mean?Whatarestandardaccountingmethods?Howcanacompanykeepgrowingifitisn’tmakingmoney?Lotsofquestions:Andhere’swhereaccountingcomesin.We’llstartourstudywithasmall,single-personbusinessknownasaproprietorship.Weneedtobeginbyaskingexactlywhataccountingis.RelevantKnowledgeⅠTheDefinitionofAccountingⅡTypesofAccountingⅢTheAccountingEquationⅣTheEffectsofBusinessTransactionsontheAccountingEquationⅤTheUsersofAccountingInformationⅥAccountingConceptsⅦGenerallyAcceptedAccountingPrinciplesⅠTheDefinitionofAccountingOftheseveralavailabledefinitionsofaccounting,theonedevelopedbyanAmericanAccountingAssociationcommitteeisperhapsthebestbecauseofitsfocusonaccountingasanaidtodecisionmaking.Thiscommitteedefinedaccountingastheprocessofidentifying,measuring,andcommunicatingeconomicinformationtopermitinformedjudgmentsanddecisionsbyusersoftheinformation.会计是确认、计量与传达经济信息以使信息使用者能够做出合理判断和决策的过程。AmericanDefinitionⅠTheDefinitionofAccountingTheprimarypurposeofaccountingistoprovideinformationthatisusefulformakingadecision.Thefinalproductofaccountinginformationisthedecisionthatisultimatelyenhancedbytheuseofaccountinginformation,whetherthatdecisionismadebyowners,management,creditors,governmentalregulatorybodies,laborunions,orthemanyothergroupsthathaveaninterestinthefinancialperformanceofanenterprise.会计的主要目的是为做决策提供有用信息。会计信息的最终产品是运用会计信息提高决策水平，而不论决策是由业主（所有者）、管理层、债权人、政府监管机构、工会做出的，还是由对企业财务业绩有利害关系的其他团体做出的。PrimaryPurposeⅠTheDefinitionofAccountingAkeyproductofaccountingisasetofdocumentscalledfinancialstatements.Financialstatementsreportonabusinessinmonetaryterms.IsAmakingaprofit?HowshallAmazonexpand?AnsweringthesequestionscallsforAmazon’sfinancialstatements.会计信息系统的一个重要产品就是一系列的财务报表。KeyProductⅠTheDefinitionofAccountingBecauseaccountingiswidelyusedtodescribealltypesofbusinessactivity,itissometimesreferredtoasthelanguageofbusiness.Costs,prices,salesvolume,profits,andreturnoninvestmentareallaccountingmeasurements.因为会计广泛地用于描述各种类型的商业活动，所以有时它被看作商业的语言。成本、价格、销售量、利润、投资回报都属于会计计量范围。LanguageofBusinessExhibit1-1illustratestheroleofaccountinginbusiness.Theprocessstartsandendswithpeoplemakingdecisions.ⅡTypesofAccountingThereareseveraltypesofaccountinginpractice.Thetwomostcommonarefinancialaccountingandmanagementaccounting.Theothersincludecostaccounting,environmentalaccounting,taxaccounting,not-for-profitaccounting,andsocialaccounting.实际工作中，会计有不同的具体分类。最常见的分类是财务会计和管理会计，其他种类的会计还包括成本会计、环境会计、税务会计、非营利组织会计和社会会计等。ClassificationⅡTypesofAccountingFinancialaccountingisconcernedwithreportingtoexternalpartiesofanorganization’sfinancialpositionandresultsofoperation.Althoughsuchreportsprovideusefulinformationformanagers,theyaremoreimportantreportsforowners,creditors,governmentalagencies,andthepublic.Financialaccountantsmustobeygeneralacceptedaccountingprinciplesinpreparingreports.财务会计涉及向外部各方报告一个组织的财务状况和经营成果。财务会计师在编制报告时必须遵循公认会计准则。FinancialAccountingⅡTypesofAccountingManagementaccountingmainlyprovidesinformationtomanagementofficersofacorporation.Itisrelatedtotheinternalaccountingfunctionsofcostdetermination,planning,operationalcontrolandperformanceevaluation.Thefocusofmanagementaccountingistoprovidemanagerswithrelevantandtimelyinformationandreports.Managementaccountantsusuallyconsiderthebasicprincipleofgatheringandreportinginformationthatisusefultomanagers.管理会计是向企业的管理者提供信息，它与成本确认、计划、控制和业绩评价的内部会计功能有关。管理会计师主要考虑收集和报告对管理者有用的信息。FinancialAccountingⅡTypesofAccountingAexample:thedifferencebetweenfinancialaccountingandmanagementaccounting.ⅢTheAccountingEquationTheaccountingequationpresentstheassetsofthebusinessandtheclaimstothoseassets(Property=FinancialInterest).Claimstothoseassetscomefromtwosources:outsideclaimsandinsideclaims.Liabilitiesareoutsideclaims,andowner’sequitiesareinsideclaims. 会计等式反映出了公司的资产以及针对这些资产的所有权（财产=财产权益）。针对这些资产的所有权来源于两个方面：外部所有权和内部所有权。负债是外部的所有权，所有者权益是内部的所有权。AccountingEquationⅢTheAccountingEquationTheaccountingequationshowstherelationshipamongassets,liabilities,andowners’equity.Assetsappearonthelefthandsideoftheequation.Theliabilitiesandowners’equityappearontherighthandsideoftheequation.SotheaccountingequationisAssets=Liabilities+Owners’(Stockholders’)Equity.Theaccountingequationshouldremaininbalanceatalltimesbecauseofdouble-entryaccountingorbookkeeping.会计等式反映了资产、负债和所有者权益三者之间的关系。资产出现在等式的左边，负债和所有者权益出现在等式的右边。所以这个会计等式就是：资产=负债+所有者（股东）权益。会计等式在采用复式记账的情况下应当在任何时间都保持相等。AccountingEquationⅢTheAccountingEquationAnowner’sinvestmentintothecompanywillincreasethecompany’sassetsandwillalsoincreaseowners’equity.Whenthecompanyborrowsmoneyfromitsbank,thecompany’sassetsincreaseandthecompany’sliabilitiesincrease.Whenthecompanyrepaystheloan,thecompany’sassetsdecreaseandthecompany’sliabilitiesdecrease.业主在公司里面投资将会增加公司的资产，同时也会增加所有者的权益。当公司从银行借款的时候，公司的资产会增加，同时负债也会增加。当公司归还借款的时候，公司的资产会减少，同时负债也会减少。SomeExamplesⅢTheAccountingEquationIfacompanyprovidesaservicetoaclientandimmediatelyreceivescash,thecompany’sassetsincreaseandthecompany’sowner’sequitywillincreasebecauseithasearnedrevenue.Ifthecompanyprovidesaserviceandallowstheclienttopayin30days,thecompanyhasincreaseditsassets(AccountsReceivable)andhasalsoincreaseditsowner’sequitybecauseithasearnedservicerevenue.Ifthecompanyrunsaradioadvertisementandagreestopaylater,thecompanywillincuranexpansethatwillreduceowner’sequityandhasincreaseditsliabilities.如果公司为客户提供服务并且立即收到现金，公司的资产会增加，公司的所有者权益因为赚到了收入也将增加。如果公司提供了服务并且允许客户可以在30天内付款，那么公司会增加资，产同时还会增加所有者权益。如果公司做了一项电视广播广告，并且被允许可以延期付款，那么公司将会产生费用并减少了所有者权益，同时还会增加它的负债。ⅢTheAccountingEquationFromourexamples,wecanseethatowners’equityincreaseswhentheownermakesaninvestmentinthebusinessandalsowhenrevenuesareearned.Owners’equitydecreaseswhentheownerwithdrawsassetsfromthebusinessandwhenexpensesareincurred.Thisleadsustotheexpandedaccountingequation:Assets=Liabilities+Owners’Equity+Revenues–Expenses收入增加导致所有者权益增加。公司产生费用，所有者权益减少。这样给我们延伸出了一个新的等式：资产=负债+所有者权益+收入–费用Thisequationmustbetrue,foranytimeperiod.Ifitis,theaccountsaresaidtobeinbalance.Iftheaccountsarenotinbalance,anerrorhasoccurred.ⅣTheEffectsofBusinessTransactionsontheAccountingEquationseveraleventsofthePick’nPayHoldingsLtd:RaymondAckermanobtainedthefundstostartthebusinessbywithdrawing$80,000fromhispersonalbankaccount.Hedepositedthemoneyinanewbankaccountthatheopenedinthenameofthefirm,i.e.thePick’nPayHoldingsLtd.TheseparatebankaccountforthefirmhelpsAckermankeephisfinancialinterestinthebusinessseparatefromhispersonalfunds.Theaccountantexplainedthatthereweretwoimportantfinancialfactstoberecordedatthetime.a.Thebusinesshad$80,000ofproperty(Assets)intheformofcash,whichwasondepositinthebank.b.Ackermanhadan$80,000financialinterest(Owners’equity)inthebusiness,whichiscalledhiscapital.ⅣTheEffectsofBusinessTransactionsontheAccountingEquationThefirm’spositionatthattimemaybeexpressedintheformofthefollowingequation(Exhibit1-3).重要的两个财务事件。

a.公司拥有了80000美元现金形式的资产，它们被存放在银行里。

b.艾克曼在公司中拥有80000美元的财产权益，称为资本。 此时的公司状况可以用下面的等式表现出来（图1-3）。ⅣTheEffectsofBusinessTransactionsontheAccountingEquationThefirstthingthatAckermandidaftersettingupthebusinesswithhiscashinvestmentwastorentfacilities.Theleasethathesignedspecifiedamonthlyrentof$5,000andrequiredthathepayeightmonths’rentinadvance.Ackermanthereforeissueda$40,000checktocovertherentforOctoberthroughMay.Theaccountantexplainedthattwofactshadtoberecordedaboutthistransaction.c.Thefirmprepaid(paidinadvance)therentforthenexteightmonthsintheamountof$40,000.Asaresultthefirmobtainedtherighttooccupyfacilitiesforaneight-monthperiod.Inaccounting,thisrightisconsideredaformofproperty.d.Thefirmdecreaseditscashbalanceby$40,000.租赁的设备月租是5000美元，并且要求提前支付出8个月的租金。所以艾克曼签发了一张40000美元的支票支付从10月份到次年5月份之间的租金。c.公司预付了8个月40000美元的租金，所以公司取得了8个月的设备使用权，在会计中，这种使用权被认为是另外一种形式的财产。d.公司减少了40000美元的库存现金金额。ⅣTheEffectsofBusinessTransactionsontheAccountingEquationHereishowthefirm’sfinancialpositionlookedafterthistransaction(Exhibit1-4).Notethatthetotalpropertyremainsthesame,eventhoughtheformofthepropertyhaschanged.Iftherenthadnotbeenpaidinadvancebuthadbeenpaidforthecurrentmonthonly,itwouldbeconsideredanexpenseratherthanproperty.注意财产总额还是保持不变的，即使财产的形式有所改变。如果租金不是预付的，而是每个月支付当月的，那么它将被考虑作为当月的费用来处理。ⅣTheEffectsofBusinessTransactionsontheAccountingEquationAckermanalsoboughtsomeequipmentfromOlsonInc.,atacostof$10,000.OlsonInc.,agreedthatthePick’nPayHoldingsLtd.couldpaythebillwithin60days.AmountsthatabusinessmustpayinthefutureareknownasAccountsPayable.Thecompaniesorindividualstowhomtheaccountsareowedarecalledcreditors.Thistimetheaccountant’sanalysisrevealedthefollowingbasiselements.e.Thefirmpurchasednewpropertyintheformofequipmentthatcost$10,000.f.Thefirmowed$10,000toOlsonInc.艾克曼又从Olson公司买入了价值10000美元的一些设备。Olson公司同意Pick’nPayHoldings公司可以在60天内支付账款。公司在将来需要支付的金额可以叫做应付账款，被欠款的公司或个人可以称为债权人。e.公司以设备的形式购买了价值10000美元的新财产。f.公司欠Olson公司10000美元。ⅣTheEffectsofBusinessTransactionsontheAccountingEquationHereishowthetransactionlookedinequationform(Exhibit1-5).Thoughthesetransactions’effectsonaccountingequation,wenotethatthesumsofthebalancesoneachsideoftheequationareequalandthisequalityshouldalwaysexistfurthermore.等式两边的余额总和是保持恒等的，并且这种恒等的关系会永远存在。ⅤTheUsersofAccountingInformationYouuseaccountinginformationtomanageyourbankaccount,evaluateanewjobprospect,anddecidewhethertorentorbuyahouse.AemployeesinSeattle,Washington,makethesamedecisionsthatyoudo.人们在日常生活中使用会计信息管理银行账户、评价一份新工作的前景、决定是买房还是租房。INDIVIDUALSManagersuseaccountinginformationtosetgoalsfortheirorganizations.Theyalsoevaluateprogresstowardthosegoals,andtheytakecorrectiveactionwhenit’sneeded.Forexample,Amazonmustdecidewhichsoftwaretopurchase,howmanyDVDsandbookstokeeponhand,andhowmuchmoneytoborrow.Accountingprovidestheinformationformakingthesedecisions.企业经理利用会计信息来制定企业经营目标、评价目标实现的进度并在必要时采取修正措施。会计系统为这些决策提供信息。BUSINESSESⅤTheUsersofAccountingInformationInvestorsprovidethemoneytogetabusinessgoing.Todecidewhethertoinvest,apersonpredictstheamountofincomeontheinvestment.Thismeansanalyzingthefinancialstatementsandkeepingupwithcompanydevelopments–using,forexample,(clickonFinance),(clickonCompanies),theSEC’sEDGARdatabase,andTheWallStreetJournal.投资者为企业提供运营资金。为了决定是否投资，投资者需要评估其投资回报，这就意味着他需要分析企业的财务报表，同时还要关注企业的发展状况。INVESTORSⅤTheUsersofAccountingInformationBeforelendingmoney,abankevaluatestheborrower’sabilitytomakethepayments.Thisevaluationincludesareportontheborrower’sfinancialpositionandpredictedincome.Toborrowmoneybeforestrikingitrich,JeffBezos,thepresidentofA,probablyhadtodocumenthisincomeandfinancialposition.债权人，例如银行，在做出一项贷款决策之前，需要评估债务人到期偿债的能力。这种评估包括对债务人财务状况的分析及其未来经营情况的预测，而这又统统都是建立在会计信息的基础上。CREDITORSⅤTheUsersofAccountingInformationMostorganizationsfacegovernmentregulation.Forexample,theSecuritiesandExchangeCommission(SEC),afederalagency,requiresbusinessestoreporttheirfinancialinformationtothepublic.大多数企业都面临着政府的监管。GOVERNMENTREGULATORYAGENCIESLocal,state,andfederalgovernmentslevytaxes.Incometaxisfiguredusingaccountinginformation.Salestaxdependsuponacompany’ssales.地方政府、各州以及联邦政府都要征税。所得税金额根据会计信息计算得到，销售税也取决于企业的销售额。TAXINGAUTHORITIESNonprofitorganizations–churches,hospitals,andcolleges–useaccountinginformationthesamewayasAandTheCoca-ColaCompany.非营利组织，如教会、医院以及大学等，也像亚马逊公司和可口可乐公司一样使用会计信息。NONPROFITORGANIZATIONSⅥ

AccountingConceptsAccountantsrelyonfourfundamentalaccountingassumptionsinrecordingbusinesstransactions:Businessentityconcept;Goingconcernconcept;Periodicityassumption;Stablemonetaryunitassumption.四项基本会计假设：会计主体假设、持续经营假设、会计分期假设以及币值稳定假设。Thebusinessentityconcept:Everybusinessunitorenterpriseistreatedinaccountingasaseparateentity.Theaffairsofthebusinessandthoseoftheownersbeingkeptentirelyseparate.每个企业被认为是一个独立的会计主体。企业的经济活动与企业投资者的经济活动是完全分开的。Thegoing-concernconcept:Generally,itisassumedthatabusinesswillcontinuetooperateasagoing-concern,earningareasonableprofitforaperiodlongerthanthelifeexpectancyofanyofitsassets.除非有确凿的相反证据，否则我们认为企业是持续经营的，企业在超过任意资产使用寿命的经营期间赚取合理的利润。Thestable-dollarconcept:Underthisconceptitisheldthatthefunctionofaccountingis(1)torecord“dollarsinvested”and“dollarsborrowed”,(2)totracethevariouscommitmentsofthese“dollarsofcapital”astheyareinvestedandreinvestedinthebusinessactivities,andfinally,(3)tomeasurethegross“dollarsofrevenue”andtherecaptureof“dollarsofcapital”withanyexcessbeingdesignatedas“dollarsofincome”.Itisconcededthatvaluecanonlysubjectivelybemeasured.Itisalsorecognizedthatthe“value”(purchasingpower)oftheaccountant’sunitofmeasure,thedollar,isitselfconstantlychanging.Therefore,itisrecognizedthatabalancesheetpreparedunderthisconceptsimplyshowsthenumberofdollarsreceivedfromallsourcesandshowswherethesedollarsarecommitted.Areadercannotinterpretthedollaramountsofthevariousassetsasthevaluesoftheseassets.在此假设下，会计的功能被认为是：（1）记录投入的货币和借入的货币；（2）反映投入和再投入的货币资本的运动；（3）计量总收入和政府对公司超额收益的征收。在币值稳定的假设下，资产负债表只能简单反映资金的来源与用途。会计报表阅读者不能把不同资产的金额理解为这些资产的价值。Ⅵ

AccountingConceptsⅥ

AccountingConceptsThetime-periodconcept:Theenvironmentinwhichaccountingoperatesrequiresthatthelifeofabusinessbedividedintorelativelyshortperiodsandthatchangesbemeasuredovertheseshortperiods.Yet,itisgenerallyagreedthatearningcannotbemeasuredpreciselyoverashortperiodandthatitisimpossibletolearntheexactearningsofabusinessuntilithascompleteditslasttransactionandconvertedallassetstocash.会计所处的环境要求把企业的经营活动划分为相对较短的会计期间并反映会计期间经营成果及财务状况的变化。然而，人们一致认为，在一个较短的会计期间不能准确地计量经营成果，除非企业完成它的最后一笔交易并把所有资产转化为现金，否则不可能知道企业的精确收入。ⅦGenerallyAcceptedAccountingPrinciples(1)NatureofPrinciples

Therulesandbasicconceptsofaccountingarecommonlyreferredtoasprinciples.Thewordprincipleishereusedinthesenseofagenerallaworrulethatistobeusedasaguidetoaction.Accountingprinciplesareestablishedbyhumans.Unliketheprinciplesofphysics,chemistry,andtheothernaturalsciences,accountingprincipleswerenotdeducedfrombasicaxioms,norcantheybeverifiedbyobservationandexperiment.Instead,theyhaveevolved.Thisevolutionaryprocessisgoingonconstantly;accountingprinciplesarenoteternaltruths.基本原则的实质：会计的各项规则及基本概念通常称作原则。原则一词是指用于指导行为的一般法则或规则。换言之，会计原则并不明确地限定组织内发生的每一件事应该如何记录。会计基本原则是人为建立的。会计基本原则不能从基本公理中推导出来，也不能通过观察和试验加以证明。它们是不断演进的。这种演进过程正持续不断地进行着；会计基本原则不是永恒不变的真理。ⅦGenerallyAcceptedAccountingPrinciples(2)StandardsforthePreparationofAccountingPrinciples

Therulesthatgovernpublicaccountinginformationarecalledgenerallyacceptedaccountingprinciples.GenerallyAcceptedAccountingPrinciplesisoftenshortenedtoGAAP.Theseprinciplesprovidethegeneralframeworkfordeterminingwhatinformationisincludedinfinancialstatementsandhowthisinformationistobepresented.GAAPincludesbroadprinciplesofmeasurementandpresentation,aswellasdetailedrulesthatareusedbyprofessionalaccountantsinpreparingaccountinginformationandreports.编制会计原则的标准：对公众会计信息进行管理的规则是“公认会计原则”。公认会计原则通常缩写为GAAP。这些原则为财务会计报表应该包括哪些信息以及如何反应这些信息提供了通用的框架。公认会计原则不仅包括计量与表述的一般原则，还包括专业会计人员在编制会计信息和报告时所要运用的细则。ⅦGenerallyAcceptedAccountingPrinciplesTwoorganizationsareparticularlyimportantinestablishingGenerallyAcceptedAccountingPrinciples–theFinancialAccountingStandardBoard(FASB)andtheSecuritiesandExchangeCommission(SEC).①FinancialAccountingStandardsBoardToday,themostauthoritativesourceofGenerallyAcceptedAccountingPrinciplesistheFinancialAccountingStandardsBoard.TheFASBisanindependentrule-makingbody,consistingofsevenmembersfromtheaccountingprofession,industry,government,andaccountingeducation.Lendingsupporttothesemembersareanadvisorycouncilandalargeresearchstaff.TheFASBispartoftheprivatesectoroftheeconomy–itisnotagovernmentagency.ThedevelopmentofaccountingprinciplesintheUnitedStatestraditionallyhasbeencarriedoutintheprivatesector,althoughthegovernment,actingthroughtheSEC,exercisesconsiderableinfluence.财务会计准则委员会是当今公认会计准则的最具权威的制定者。财务会计准则委员会是一个制定规则的独立机构，由7名来自会计职业界、企业界、政府机构及会计教育界的成员组成。财务会计准则是委员会是民间组织而不是政府机构。

ⅦGenerallyAcceptedAccountingPrinciples②SecuritiesandExchangeCommissionTheSecuritiesandExchangeCommissionisagovernmentalagencywiththelegalpowertoestablishaccountingprinciplesandfinancialreportingrequirementsforpubliclyownedcorporations.Inthepast,theSEChasgenerallyadoptedtherecommendationsoftheFASB,ratherthandevelopitsownsetofaccountingprinciples.ThusaccountingprinciplescontinuetobedevelopedintheprivatesectorbutaregiventheforceoflawwhentheyareadoptedbytheSEC.证券交易委员会作为政府机构，有法定权力制定会计准则和为公众持股公司制定财务报告要求。会计准则在私人机构中获得继续发展，但是，当这些准则被证券交易委员会采纳时则具有法律效力。ⅦGenerallyAcceptedAccountingPrinciplesToassurewidespreadacceptanceofnewaccountingstandards,theFASBneedsthesupportsoftheSEC.Therefore,thetwoorganizationsworkcloselytogetherindevelopingnewaccountingstandards.Exhibit1-6diagramstherelationshipsamongthevariousaccountingorganizations.为了确保新会计准则被广泛接受，财务会计准则委员会需要证券交易委员会的支持。因此，这两个组织密切合作起来制定新的会计准则。(3)PrinciplesCostprincipleThewidelyusedprincipleofaccountingforassetsattheiroriginalcosttothecurrentowner.TheprincipleofobjectivityTheobjectivityprinciplerequiresthataccountingrecordsshouldbebasedonobjectiveevidenceratherthanonsubjectivejudgments.Objectiveinformationisreliableandverifiable.ThematchingprincipleTheaccountingprincipleofoffsettingrevenuewiththeexpensesincurredinproducingthatrevenue.Itrequiresrecognitionofexpensesintheperiodsthatthegoodsandservicesareusedintheefforttoproducerevenue.TheprincipleofconsistencyConsistencygenerallyrequiresthatcompanyusethesameaccountingprinciplesandreportingpracticesthroughtime.Thisconceptprohibitsindiscriminateswitchingofaccountingprinciplesormethods,suchaschanginginventorymethodseveryyear.MaterialityTherelativeimportanceofanitemoramount.Itemssignificantenoughtoinfluencedecisionsaresaidtobematerial.Itemslackingthisimportanceareconsideredimmaterial.Theaccountingtreatmentaccordedtoimmaterialitemsmaybeguidedbyconvenienceratherthanbytheoreticalprinciples.Therealization(principle)TheGenerallyAcceptedAccountingPrinciplesdetermineswhenrevenueshouldberecordedintheaccountingrecords.Revenueisrealizedwhenservicesarerenderedtocustomersorwhengoodssoldaredeliveredtocustomers.Adequatedisclosure(principle)Thisprinciplesimplymeansthatfinancialstatementsshouldbeaccompaniedbyanyinformationnecessaryforthestatementstobeinterpretedproperly.ConservatismTheconservatismprincipleimpliesthatiftwoormorevalidalternativesoccur,anaccountantshoul