会计基础双语教程

Chapter1Accounting:

TheKeytoSuccess会计：胜利的钥匙LearningObjectivesDescribeformsofbusinessorganizations(企业组织的方式).UnderstandBusinessActivity(企业活动)Describeaccountinganditsgoalsandusers(会计的目的和运用者).Identifyusersandusesofaccounting.(会计的作用)Lesson1FormsofOrganizations企业的组织方式Definition企业的概念企业是一个消费单位，它设立的目的是为了实现利润的最大化；其功能是把土地、劳动等人力资本和非人力资本等消费要素进展投入并转化为一定的产出。〔新古典经济学的定义〕企业FormsofOrganizationsBusinessorganizationsandnon-businessorganizationsAbusinessisoneormoreindividualssellingproductsorservicesforprofit.BusinessOrganizationsBusinessestakeoneofthreeforms:soleproprietorship,partnership,andcorporation.企业的三种组织方式：独资企业、合伙企业与股份公司SoleProprietorship(独资企业)Abusinessownedbyonlyoneperson.Legalrequirements-fileforabusinesslicenseandregisterthebusinessname.Foraccountingpurposes,itisconsideredaseparateentity,but,itisnotconsideredaseparatelegalentityfromitsowner(unlimitedliability).Profitsaretaxedonowner’spersonalincometaxreturn(个人所得税).个人独资企业独资企业是由某一一切者投资兴办的企业，该一切者对企业的债务负有无限的责任，但他拥有企业一切的利润。个人独资企业的财富归投资人个人一切个人独资企业的出资人是一个自然人投资人以其个人财富对企业债务承当无限责任常见方式：个体工商户Partnerships(合伙企业)Ownedbytwoormorepeople.Legalrequirements-fileforabusinesslicenseandregisterthebusinessname.Unlimitedliability.Profitsareclaimedonpartnerspersonalincometax.Thereisusuallyanagreementinplace,eitherwrittenororal,statinghowprofitsandlossesareshared.Therearetwotypesofpartnerships.合伙企业合伙企业是由两个或更多合伙人组建的经济实体财富共有责任无限利益共享常见方式：律师事务所与会计师事务所LimitedVsLimitedLiability

普通合伙与有限责任合伙Alimitedpartnershipincludesageneralpartner(s)withunlimitedliabilityandalimitedpartner(s)withlimitedliabilitywiththeliabilityrestrictedtotheamountinvested.普通合伙的合伙人均为普通合伙人，对合伙企业的债务承当无限连带责任。例如，甲、乙、丙三人成立的合伙企业破产时，当甲、乙已无个人资产抵偿企业所欠债务时，虽然丙已依约还清应分摊的债务，但仍有义务用其个人财富为甲、乙两人付清所欠的应分摊的合伙债务，当然此时丙对甲、乙拥有财富追索权。Limitedliabilitypartnershiprestrictspartnersliabilitiestotheirownactsandtheactsoftheindividualsundertheircontrol.Thisprotectstheinnocentpartnerfromthenegligenceofanotherpartner,yettheyareallstillresponsibleforthepartnershipsdebt.有限责任合伙企业由一个或几个普通合伙人和一个或几个责任有限的合伙人组成，即合伙人中至少有一个人要对企业的运营活动负无限责任，而其他合伙人只能其出资额为限对债务承当偿债责任，因此这类合伙人普通不直接参与企业运营管理活动。

Corporation(股份公司)Aseparatelegalentity.Acorporationisresponsibleforit’sownactsandowndebts.Itcanenterintoit’sowncontractsandcanbuy,ownandsellproperty.Itcansueandbesued.Filetheirowntaxesandpaytaxonitsprofits.股份公司股份公司即股份股东与股票按规定向公司投入一定量的资本公司提供能证明其拥有该公司股份资本一切权的证书就是股票常见方式：中国石油化工股份股份公司SoleProprietorshipPartnershipCorporationBusinessEntityYesYesYesLegalentityNoNoYesLimitedliabilityNoNoYesUnlimitedlifeNoNoYesBusinesstaxedNoNoYesOneownerallowedYesNoYesNon-BusinessOrganizationsIncludenot-for-profitandgovernmentorganizations.Operatenotforprofit,butratherforgoalssuchashealth,education,religiousservices,andculturalandsocialactivities.Theydonothaveanidentifiableowner.Areaccountabletotaxpayers,donors,lenders,legislators,regulatorsandothercontinuants.案例思索Youandafriendhavedevelopedanewdesignformountainbikesthatimprovesspeedandperformancebyaremarkable25%to40%.Youareplanningtoformasmallbusinesstomanufactureandmarketthesebikes.Youandyourfriendareconcernedaboutpotentiallawsuitsfromindividualswhomaybecomeinjuredbecauseofusingthespeedfeatureofthebikeswithrecklessabandon.Whatformoforganizationdoyousetup?EntrepreneurYoushouldprobablyformyourbusinessasacorporationifpotentiallawsuitsareofprimeconcern.Thecorporationformoforganizationwouldprotectyourpotentialpropertyfromlawsuitsdirectedatthebusiness,andwouldplaceonlythecorporation’sresourcesatrisk.Youshouldalsoexaminetheethicalandsociallyresponsibleaspectsofstartingabusinesswhereyouanticipateinjuriestoothers.Lesson2BusinessActivity企业活动企业的条件企业的条件：人、财、物人力资源各种房屋建筑物、办公用品、机器设备、原资料、产废品或商品等财力库存现金和银行存款“物〞的计量企业的物资运动工业企业的物资流动现金、银行存款→原资料→在产品→半废品→产废品→现金、银行存款商品流通企业的物资流动现金、银行存款→库存商品→现金、银行存款企业活动融资活动一切者投入(权益)非一切者投入(负债)融资方案方案融资即是一个企业的资金筹集的行为与过程。也就是公司根据本身的消费运营情况、资金拥有的情况，以及公司未来运营开展的需求，经过科学的预测和决策，采用一定的方式，从一定的渠道向公司的投资者和债务人去筹集资金，组织资金的供应，以保证公司正常消费需求，运营管理活动需求的理财行为。企业活动投资活动购买资源(资产)融资投资投资活动是指企业以自有的资产投入，承当相应的风险，以期合法地获得更多的资产或权益的一种经济活动。企业投资需求留意几个方面的问题：一、客观评价本身条件，要量力而行。二、仔细研讨投资环境。三、确定投资工程，要作好市场调查。企业活动运营活动销售产品和效力导致收入和费用融资投资运营会计恒等式前瞻投资融资资产负债一切者权益资产=负债+一切者权益案例

会计为什么存在——王记杂货店老王在社区内开了一家“王记〞杂货店。刚开场的时候，老王，本人进货，老伴运营。为了将家里现金的收支和杂货店的现金收支分开，以计算杂货店的盈利情况，老伴的方法是将家里的钱和杂货店的钱分开放。很快，生意做起来了，老王发现资金缺乏，人手也不够，就约请表弟陈青入伙，并请了一个伙计—李平来看店。如今又如何区分老王家里的收支和杂货店的收支呢？这时候，李平的方法是，拿一个账本将杂货店每天收入和支出的现金记录下来。

从上述例子中，我们要思索这样一个问题：为什么刚开场的时候老王只是把店里的钱和家里的钱分开放就可以了，但陈青加盟并请了伙计后却要记账？案例

会计为什么存在——王记杂货店这其实是信任的问题。老伴和老王是一家人，彼此信任，老伴只需把家里和店里的钱分开放，不要搞混就行。而老王、陈青、李平三方利益不同，这时候光靠信任是不够的，只需账本说了算。

Lesson3Accounting&UsersofAccountingInformation会计与会计信息的运用者引子：“80后〞学做账房先生穷酸族、卡奴、房奴……各种各样的称谓被言论加在了“80后〞青年的身上。这一代青年面临着和他们的长辈完全不同的经济环境，也遭遇着前所未有的就业压力，许多人由于不擅长理财而成为“月光族〞。如今，他们中的一部分人正努力从中挣脱出来，学着成为新时代的“账房先生〞。Case:Youneedtounderstandaccountingknowledge!Accountingisthelanguageofbusiness.Itisthetoolwhichcommunicatesfinancialinformationwithemployeesandpublics.

您知道吗——您可以买一股麦当劳的股票，让本人成为该公司的股东！那么首先您需求了解该公司的财务情况和开展前景。只需以为麦当劳公司将继续走向胜利，您才想要拥有该公司的股份。WhatisAccounting?会计是对经济活动进展确认、记录、传送相关的、可靠的、可比较的会计信息，为运用者制定决策效力的信息系统。AccountingisasystemthatIdentifiesRecordsCommunicatesinformationthatisRelevantReliableComparabletohelpusersmakebetterdecisions.FocusofAccountingIdentifyingBusinesstransactionsRecordingbusinesstransactionsReportingandAnalyzingbusinesstransactionsUsersmakingdecisionsUsersofAccountingInformationInternalUsersExternalUsersManagersShareholdersOfficersLendersInternalAuditorsCustomersUsersofAccountingInformationInternalusers–aretheindividualsinvolvedinmanagingandoperatingthecompany.Tomakeadecision,keyquestionsneedtobeanswered.Managers:Howtoreinforceinternalcontrol?Howtomaketheplanfornextperiod?...UsersofAccountingInformationInternalReportingManagerialaccounting-aimedatservingthedecision-makingneedsofinternalusers,tohelpinternalusersimprovetheefficiencyandeffectivenessofanorganizationindeliveringproductsorservicesbyprovidingspecialpurposereports.UsersofAccountingInformationExternalusers-arenotdirectlyinvolvedinrunningthebusiness.Shareholders:ShouldIinvestmoneytothecompanyornot?Lenders:ShouldIlendmoneytothecompanyornot?Suppliers:ShouldIsellgoodstothecompanyoncredit?UsersofAccountingInformationExternalReportingFinancialAccounting-aimedatservicingexternalusers.Itsprimaryobjectiveistoprovideexternalreportscalledfinancialstatementstohelpusersanalyseanorganization’sactivities.Class-exerciseIdentifytheusersofTLCDaycare’saccountinginformationasinternal(I)orexternal(E).BankmanagerShareholdersToysupplierGovernmentagencyCustomersAssignment1.Whatisthemajorobjectiveofaccounting?2.Collectinformationaboutethicsandsocialresponsibilityofaccounting.Lesson4Revenue、Expense&Profit收入、费用与利润RevenueRevenue,oftenreferredtoassales,istheamountsearnedfromsellingproductsorservices.ExpensesExpensesarethecostsincurredingeneratingorproducingrevenue.ProfitProfits,alsocallednetincomeorearnings,istheamountthatabusinessearnsaftersubtractingallexpensesnecessarytoearnrevenues.LossLoss,alsoreferredtoasnetloss,ariseswhenexpensesaremorethenrevenues.FormulasRevenue–expenses=netincomeAnetincome(profit)happenswhentherevenueisgreaterthentheexpenses.Revenue–expenses=netlossAnetlosshappenswhentheexpensesaregreaterthentheexpenses.Example1Jillsellpenstostudentsfor$3.Jillpays$1forthepens.Jillsells200pens.DidJillmakeaprofitordidJillearnaloss?Revenue-Expenses=Income/LossJillsells200pensfor$3eachgivingherarevenueof$600.Jillbuysthesepensfor$1each,so200pensat$1eachequals$200inexpenses.Revenue