《会计审计专业英语》课件

ProfessionalEnglishforAccountingandAuditing

会计审计专业英语PreparedbyHeXin,WenQian,LuoDianying,AccountingCollege,ZhongnanUniversityofEconomicsandLaw Part1AccountingPrinciple

会计原理

Part2FinancialAccounting

财务会计

Part3CostandManagementAccounting成本与管理会计

Part4InternationalAccounting国际会计

Part5Audit审计

ProfessionalEnglishforAccountingandAuditing

会计审计专业英语

Chapter1AccountingandItsEnvironments

会计与环境ByLuoDianyingPart1AccountingPrinciple

会计原理NatureandContentofAccounting会计的本质和内容ObjectivesofFinancialReporting财务报告目标UnderlyingAssumptions基本假设AccountingBasis会计基础Chapter1AccountingandItsEnvironmentsByLuoDianying1.1.1BusinessEnvironment

Organizations组织Businesses企业Not-for-profits非营利组织Corporations公司Partnerships合伙SoleProprietorships独资1.1NatureandContentofAccountingByLuoDianying,ZhongnanUniversityofEconomicsandLaw1.1NatureandContentofAccounting1.1.2TheNatureandRoleofAccounting会计的本质和作用Accountingisaserviceactivity.会计是一项服务活动Itsfunctionisto作用是(1)providequantitativeinformation,primarilyfinancialinnature,主要提供财务量化信息(2)abouteconomicentities和经济实体有关(3)thatisintendedtobeusefulinmakingeconomicdecisions-inmakingreasonedchoicesamongalternativecoursesofaction.目的是对经济决策有用-在各种决策方案中作出合理的选择ByLuoDianying,ZhongnanUniversityofEconomicsandLaw1.1.3UsersandAccountingInformation使用者和会计信息1.1NatureandContentofAccountingAllpartiesinterestedinthefinancialhealthofacompanyarecalledstakeholders.对公司财务状况感兴趣的所有各方都称为利益相关者。1.1.3UsersandAccountingInformation1.1NatureandContentofAccountingInternalusers,whomakedecisionsdirectlyaffectingtheinternaloperationsoftheenterprise.Externalusers,whomakedecisionsconcerningtheirrelationshiptotheenterprise.Twomajorclassificationsofstakeholders利益相关者的两个主要分类内部用户，他们做出直接影响企业内部运营的决策。外部用户，他们做出影响自身和企业关系的决策。1.1.3UsersandAccountingInformation1.1NatureandContentofAccountingInternalusers,whomakedecisionsdirectlyaffectingtheinternaloperationsoftheenterprise.Suchas:BoardofDirectors董事会Management管理者Employees雇员Externalusers,whomakedecisionsconcerningtheirrelationshiptotheenterprise.Suchas:Investors&Creditors投资者和债权人Suppliers&Customers供应商和客户Analysts分析师Government&Community政府和社区FinancialAccounting财务会计FinancialReports财务报告FinancialStatements财务报表AuditedbyCPAs经注册会计师审计GAAP公认会计原则ExternalUsersManagerialAccounting管理会计PerformanceEvaluation绩效评估Costing,Budgeting,etc成本核算，预算InternalUsers1.1.4FieldsofAccounting会计分支1.1NatureandContentofAccountingByLuoDianying,ZhongnanUniversityofEconomicsandLaw1.1NatureandContentofAccounting1.1.5TheAccountingProcess会计程序(1)Identify确认(2)Measure计量(3)Record记录(4)Communicate报告ByLuoDianying,ZhongnanUniversityofEconomicsandLawTheobjectiveofgeneralpurposefinancialreportingistoprovidefinancialinformationaboutthereportingentitythatisusefultoexistingandpotentialinvestors,lendersandothercreditorsinmakingdecisionsrelatingtoprovidingresourcestotheentity.1.2ObjectivesofFinancialReportingByLuoDianying,ZhongnanUniversityofEconomicsandLaw财务报告的目的是提供有关报告实体的通用财务报告，以便对现有和潜在的投资者、贷款人和其他债权人在作出有关向该实体提供资源的决策时有用。(a)Primaryusergroupandinformationneeds主要用户与信息需求Primaryusergroup：existingandpotentialinvestors,lendersandothercreditors主要用户群：现有和潜在投资者，贷款人和其他债权人1.2ObjectivesofFinancialReportingByLuoDianying,ZhongnanUniversityofEconomicsandLawTheirdecisionsabout:他们的决定是：buying,sellingorholdingequityanddebtinstruments;providingorsettlingloansandotherformsofcredit;exercisingrightstovoteon,orotherwiseinfluence,management’sactionsthataffecttheuseoftheentity’seconomicresources.购买、出售或持有权益和债务工具;提供或结算贷款和其他形式的信贷;行使投票权或其他影响管理层使用实体经济资源的行为的权利。(b)Generalpurposefinancialreport:通用目的财务报告Financialposition财务状况Changesineconomicresourcesandclaims经济资源和债务的变化Efficiencyoftheuseofentity’seconomicresources实体经济资源的使用效率1.2ObjectivesofFinancialReportingByLuoDianying,ZhongnanUniversityofEconomicsandLaw1.3UnderlyingAssumptionTraditionalAssumptionsEconomicEntity会计主体——Thebusinessenterpriseisviewedasaspecificeconomicentityseparateanddistinctfromitsownersandanyotherbusinessunit.

GoingConcern持续经营——Abusinesswillcontinuetooperate“longenoughtouseitslongest-livedasset”,unlessthereisevidencetothecontrary.

UnitofMeasurement货币计量——thebusinessuseacommonunitofmeasurementinaccountingfortheretransactions.

AccountingPeriod会计分期——Accountantspreparemeaningfulfinancialreportsforongoingbusinessbydividingtheirlivesintoreportingintervalsofequallength.

企业被视为独立于所有者和其他经营单位的特定经济实体。除非有不利的证据，否则企业将继续运营“足够长的时间来使用其寿命最长的资产”企业在会计核算中使用一种通用的计量单位。会计人员通过将经营活动划分为相等长度的报告间隔，以便对持续进行的业务出具有意义的财务报告。1.3UnderlyingAssumptionIASB:OneUnderlyingAssumption:基本假设GoingConcern持续经营ByLuoDianying,ZhongnanUniversityofEconomicsandLaw1.4AccountingBasisAccrualBasis权责发生制——Recognizestheeffectsoftransactionsandothereventswhentheyoccurratherthanonlywhencashoritsequivalentisreceivedorpaid,andaccountingreportstheseeffectsinthefinancialstatementsoftheperiodstowhichtheyrelate.

在经济业务和事项发生的时候而不是收付现金或现金等价物的时候确认其结果，并且在业务和事项发生期间的财务报表中报告。CashBasis

现金收付制——Recognizeschangesinfinancialpositionandperformanceonlywhencashisreceivedorpaid.只有收到或付出现金时才在财务状况和经营成果中确认ByLuoDianying,ZhongnanUniversityofEconomicsandLawChapter2AccountingConceptsandPrinciples会计概念与原则ByLuoDianying,ZhongnanUniversityofEconomicsandLawPart1AccountingPrinciple

会计原理QualitativeCharacteristicsofUsefulAccountingInformation

有用会计信息的质量特征 ElementsoftheFinancialStatements

财务报表要素RecognitionandMeasurementPrinciples

确认与计量的原则Chapter2ConceptsandPrinciples概念和原则2.1QualitativeCharacteristics

（IASB）Fundamentalqualitativecharacteristics基本质量特征Relevance相关性Predictivevalue预测价值Confirmatoryvalue验证价值Materiality重要性Faithfulrepresentation真实性Complete完整性Neutral中立性Freefromerror无差错2.1QualitativeCharacteristics

（IASB）Enhancingqualitativecharacteristics增强质量特征Comparability可比性Consistency一致性Verifiability可验证性Timeliness及时性Understandability可理解性Pervasiveconstraintonusefulfinancialreporting:有用财务报告的限制条件BenefitoverCost成本效益原则Financialstatementsshouldbeunderstandabletoeveryone.财务报表应该让每个人都能理解。

Trueorfalse?False2.2.1FinancialPosition财务状况Asset资产:Anassetisapresenteconomicresourcecontrolledbytheentityasaresultofpastevents.资产是企业控制的、因过去的事项而发生的现时的经济资源。

Aneconomicresourceisarightthathasthepotentialtoproduceeconomicbenefits.经济资源是能够产生经济收益的权利。

Threeessentialcharacteristicsofassets：资产的三个基本特征Rights权利potentialtoproduceeconomicbenefit潜在的收益Control控制2.2ElementsoftheFinancialStatements财务报表的要素ByLuoDianying,ZhongnanUniversityofEconomicsandLaw2.2.1FinancialPositionLiability负债:Aliabilityisapresentobligationoftheentitytotransferaneconomicresourceasaresultofpastevents.负债是企业因过去事项而产生的将转移经济资源的现时义务。Threeessentialcharacteristicsofassets：Obligation义务transferofaneconomicresource转移经济资源presentobligationasaresultofpastevents过去事项产生的现时义务Equity权益:theresidualinterestintheassetsoftheentityafterdeductingallitsliabilities.实体资产扣除所有负债后的剩余权益2.2ElementsoftheFinancialStatementsByLuoDianying,ZhongnanUniversityofEconomicsandLaw2.2.2Performance经营成果ConceptofPerformance:经营成果的概念

thedifferencebetween(1)resourceinflows(income)and(2)outflows(expenses)overaperiodoftime.某个期间资源流入（收益）与流出（费用）之差2.2ElementsoftheFinancialStatementsByLuoDianying,ZhongnanUniversityofEconomicsandLaw2.2ElementsoftheFinancialStatementsExpenses费用Decreasesineconomicbenefits减少经济利益IntheformofoutflowsordepletionsofassetsorincurrencesofliabilitiesResultindecreasesinequity,otherthanthoserelatingtodistributionstoequityparticipants.

Income收益

Increasesineconomicbenefits增加经济利益IntheformofinflowsorenhancementsofassetsordecreasesofliabilitiesResultinincreasesinequity,otherthanthoserelatingtocontributionsfromequityparticipants.RevenuesandGains收入和利得Expenses(includeLosses)费用（含损失）ByLuoDianying,ZhongnanUniversityofEconomicsandLaw形式有资产流入、资产增加或负债减少最终导致所有者权益增加，但与权益参与者的出资无关。形式有资产的流出、消耗或负债的发生最终导致所有者权益减少，但与向权益参与者分配无关。2.3RecognitionandMeasurementPrinciplesMeasurementBases计量基础Historicalcost.

历史成本Currentvalue现时价值fairvalue公允价值valueinuseforassetsandfulfilmentvalueforliabilities资产的使用价值和负债的履约价值currentcost现行成本RecognitionCriteria确认标准theitemmeetsthedefinitionofanelement-asset,liabilityorequity,incomeorexpense;therecognitionofthatitemprovidesinformationusefultotheusersoffinancialstatements.ByLuoDianying,ZhongnanUniversityofEconomicsandLaw项目符合要素的定义——资产、负债或所有者权益、收入或费用;确认该项目为财务报表使用者提供了有用的信息。Chapter3FinancialStatements财务报表ByLuoDianying,ZhongnanUniversityofEconomicsandLawPart1AccountingPrinciple

会计原理Acompletesetoffinancialstatementscomprise（IAS1）：StatementofFinancialPosition财务状况表Statementofprofitorlossandothercomprehensiveincomefortheperiod;

损益和其他综合收益表StatementofChangesinEquity所有者权益变动表StatementofCashFlows现金流量表Notes附注Astatementoffinancialpositionasatthebeginningoftheprecedingperiod（前期财务状况表重述，仅在需要时提供）Chapter3FinancialStatementsByLuoDianying,ZhongnanUniversityofEconomicsandLaw3.1StatementofFinancialPosition财务状况表（资产负债表）3.2StatementofComprehensiveIncome综合收益表3.3StatementofChangesinEquity所有者权益变动表3.4StatementofCashFlows现金流量表Chapter3FinancialStatements财务报表ByLuoDianying,ZhongnanUniversityofEconomicsandLaw3.1.1ClassificationofAssetsandLiabilitiesCurrentorNoncurrent?Currentmeans“oneyearorlessthanthenormalcourseoftheentity’soperatingcycle”.Theoperatingcycleistheaveragetimebetweentheacquisitionofmaterialsforprocessingandtheirrealizationincashorcashequivalents.3.1StatementofFinancialPosition财务状况表ByLuoDianying,ZhongnanUniversityofEconomicsandLaw3.1.1资产和负债的分类流动还是非流动？流动意味着“一年或低于实体正常的营业周期”。经营周期是从获取用于加工的材料到实现现金或现金等价物的平均时间。3.1.1ClassificationofAssetsandLiabilities3.1StatementofFinancialPositionCurrentAssets流动资产

Cash现金、货币资金Receivables应收款项Short-terminvestments短期投资Inventories存货Othercurrentassets

其他流动资产Non-urrentAssets非流动资产Property,plantandequipment固定资产Intangibleassets无形资产Investments

投资Othernon-currentassets其他非流动资产ByLuoDianying,ZhongnanUniversityofEconomicsandLaw3.1.1ClassificationofAssetsandLiabilities3.1StatementofFinancialPositionCurrentLiabilities流动负债Accountspayable应付账款Short-termnotespayable应付票据Wagespayable应付工资Taxespayable应交税金Non-CurrentLiabilities长期负债Long-termborrowings长期借款Bonds应付债券Mortgages抵押借款ByLuoDianying,ZhongnanUniversityofEconomicsandLaw3.1.2ClassificationofEquity权益分类Corporation:stockholders’equity公司：股东权益Sharecapital股本Retainedearnings留存收益Soleproprietorship:

asinglecapitalaccount独资：单一资本账户Partnership,capitalaccountsareestablishedforeachpartner为每个合伙人建立资本账户3.1StatementofFinancialPositionByLuoDianying,ZhongnanUniversityofEconomicsandLaw3.1StatementofFinancialPosition3.1.3FormatofStatementofFinancialPosition财务状况表格式Reportform报告式Assets $xxxLiabilities $xxxStockholders’equity xxxTotalliabilitiesandstockholders’equity$xxxAccountform账户式Assets$xxxLiabilities$xxxStockholders’equityxxxTotalassets$xxxTotalliabilitiesandstockholders’equity$xxxByLuoDianying,ZhongnanUniversityofEconomicsandLaw3.2StatementofComprehensiveIncomeClassificationofexpensesIAS1requiresthat“anentityshallpresentananalysisofexpensesusingaclassificationbasedoneitherthenatureofexpensesortheirfunctionwithintheentity,whicheverprovidesinformationthatisreliableandmorerelevant”.ByLuoDianying,ZhongnanUniversityofEconomicsandLaw费用的分类IAS1要求“实体披露费用信息应基于费用的性质或费用的功能来分类，以提供可靠和更相关的信息为准”。Classificationofexpenses费用分类 Thenatureofexpensemethod费用的性质

Revenue收入 X Otherincome其他收益 X Changesininventoriesoffinishedgoodsandworkinprogress产成品和在产品的变动 X Rawmaterialsandconsumablesused 原材料与其他消耗X Employeebenefitscosts员工福利成本 X Depreciationandamortizationexpense折旧与摊销费用 X Otherexpenses其他费用

X

Totalexpenses费用合计

(X)

Profitbeforetax税前利润

XByLuoDianying,ZhongnanUniversityofEconomicsandLaw3.2StatementofComprehensiveIncomeClassificationofexpenses费用的分类 Thefunctionofexpensemethod费用功能分类Revenue 收入 X Costofsales销售成本

(X)

Grossprofit毛利 X Otherincome其他收益 X Distributioncosts销售费用 (X) Administrativeexpenses 管理费用 (X) Otherexpenses 其他费用

(X)

Profitbeforetax税前利润

XByLuoDianying,ZhongnanUniversityofEconomicsandLaw3.2StatementofComprehensiveIncome

3.3StatementofChangesinEquityMajorinformation-ontheface主要信息——表内(a)totalcomprehensiveincomefortheperiod;该期间的综合收益总额(b)foreachcomponentofequity,theeffectsofretrospectiveapplicationorretrospectiverestatementrecognizedinaccordance;and每个权益项目下列示报表重述的影响(c)foreachcomponentofequity,areconciliationbetweenthecarryingamountatthebeginningandtheendoftheperiod,separatelydisclosingchangesresultingfrom:每个权益项目下列示导致期末余额和期初余额产生差异的原因：profitorloss;当期损益othercomprehensiveincome;and其他综合收益transactionswithowners.与所有者之间的交易ByLuoDianying,ZhongnanUniversityofEconomicsandLaw3.3StatementofChangesinEquityOtheritems-eitheronthefaceorinthenotes其他项目——表内或者表外披露(a)ananalysisofothercomprehensiveincomebyitemforeachcomponentofequity;and(b)theamountofdividendsrecognizedasdistributionstoownersduringtheperiod,andtherelatedamountofdividendspershare.

ByLuoDianying,ZhongnanUniversityofEconomicsandLaw（a）每个权益项目下列示其他综合收益的影响;（b）当期确认的向所有者分派的股利金额，以及相关的每股股利金额。3.4.1CashandCashEquivalents现金和现金等价物Cash:cashonhand,demanddeposits库存现金，活期存款Cashequivalentsareshort-termhighlyliquidinvestmentsthatare(1)readilyconvertibletoknownamountsofcash,and(2)soneartotheirmaturity(originalmaturityofthreemonthsorless)thattheypresentinsignificantriskofchangesinvalue.

3.4StatementofCashFlowsByLuoDianying,ZhongnanUniversityofEconomicsandLaw现金等价物是指符合以下条件的短期流动性高的投资：（1）可随时转换为已知金额的现金，且（2）接近其到期日（原始到期日为三个月或更短），价值变动风险很小。3.4.2ThreeCategoriesofCashFlows现金流的三种类型investingactivities:投资活动purchaseandsaleofassetsnotgenerallyheldforresale购买和出售非交易性资产purchaseandsaleoffinancialinstrumentsnotintendedfortrading购买和出售非交易性金融工具makingandcollectingofloans

发放和收取贷款Financingactivities:融资活动obtaincashfromorrepaytoowners(equityfinancing)andcreditors(debtfinancing)从所有者(股权融资)及债权人(债务融资)取得现金或偿还现金Operatingactivities:经营活动alltransactionsthatarenotinvestingandfinancingactivities所有除了投资和融资活动以外的交易3.4StatementofCashFlowsByLuoDianying,ZhongnanUniversityofEconomicsandLaw3.4.3DirectandIndirectMethod-Cashflowsfromoperatingactivities直接法和间接法——经营活动现金流量Directmethod:直接法Cashflowsfromoperatingactivities经营活动现金流量Cashreceiptsfromcustomers从顾客收取的现金 30150Cashpaidtosuppliersandemployees支付给供应商和员工的现金 27600 Interestpaid 支付的利息 270 Incometaxespaid 支付的税金 900 (28770)Netcashprovidedbyoperatingactivities经营活动现金净流入13803.4StatementofCashFlowsByLuoDianying,ZhongnanUniversityofEconomicsandLaw3.4.3DirectandIndirectMethod-Cashflowsfromoperatingactivities直接法和间接法——经营活动现金流量Indirectmethod:间接法Netincome净收益Adjustmentstoreconcileincomefromcontinuingoperationstocashprovidedbyoperatingactivities:将净收益调整为经营活动净现金流量：

Depreciation折旧Amortizationofintangibles 无形资产摊销Netgainonassetsales资产出售净收益Changeinoperatingassetsandliabilities: Receivables应收账款Inventories存货Otherassets其他资产Accountspayable应付账款Otherliabilities其他流动负债NetCashProvidedbyOperatingActivities经营活动净现金流入3.4StatementofCashFlowsByLuoDianying,ZhongnanUniversityofEconomicsandLawChapter4TheAccountingCycle会计循环ByLuoDianying,ZhongnanUniversityofEconomicsandLawPart1AccountingPrinciple

会计原理

AccountingEquationandDouble-entryBookkeeping会计等式与复式记账

AccountingEquation

会计等式Double-EntryBookkeeping

复式记账AccountingCycle会计循环

Step1.Collect,ExamineandProcessTransactions

交易信息的收集、审核与处理Step2.AdjustAccountBalancesasNecessary

对账户余额进行必要的调整Step3.PrepareFinancialStatements

编制财务报表Step4.CloseTemporaryAccounts结平损益类账户Chapter4TheAccountingCycleByLuoDianying,ZhongnanUniversityofEconomicsandLawTheaccountingequationstatesthatassetsequalliabilitiesplusequity.Assets=Liabilities+Equity

alwaysholdaslongasnoerrorhasbeenmadethebasisofdouble-entrybookkeepingsystemthebasisofbalancesheet4.1.1AccountingEquationByLuoDianying,ZhongnanUniversityofEconomicsandLaw会计等式是资产等于负债加所有者权益。资产=负债+所有者权益只要没有错误等式就一直成立复式记账的基础资产负债表的基础4.1.1AccountingEquationAssets=liabilities+EquityStartthecompany公司设立$10,000=$0+$10,000Purchaseequipment购入设备

5,000=5,000

$15,000=$5,000+$10,000Issuecommonstock发行股票20,000=

20,000$35,000=$5,000+$30,000Payforsupplies购入存货1,000(1,000)$35,000=$5,000+$30,000Payfordebts偿还债务(3,000)=(3,000)

$32,000=$2,000$30,000Table4-1Asystemofrecordingtransactionsinawaythatmaintainstheequalityoftheaccountingequation.复式记账是一种维持会计等式相等的记账方式。Thefundamentalruleofdouble-entrybookkeepingisthatdebitsmustequalcredits.复式记账的基本原则是借方必须等于贷方。Foreverytransaction,theremustbeatleastonedebitandonecredit.每一个交易，都必须有借方和贷方Debitsmustalwaysequalcreditsforeachtransaction.

每笔交易的借方和贷方必须相等Debitsarealwaysenteredontheleftsideofanaccountandcreditsarealwaysenteredontherightside.借方在账户的左侧，贷方在账户的右侧。4.1.2Double-EntryBookkeepingByLuoDianying,ZhongnanUniversityofEconomicsandLawTheAccountingEquationwithT-AccountsT形账户4.1.2Double-EntryBookkeeping

Assets=Liabilities+Owners’EquityDR借CR贷+-DR借CR贷-+DR借CR贷-+ByLuoDianying,ZhongnanUniversityofEconomicsandLawHowAccountsAffectOwners'Equity各账户对所有者权益的影响4.1.2Double-EntryBookkeepingCapitalStockDRCR-+RetainedEarningsDRCR-+

Owners'EquityDR

CR-+ExpensesDRCR+-RevenuesDRCR-+DividendsDRCR+-Table4-2DebitandCreditRelationshipsofAccounts账户的借贷关系4.1.2Double-EntryBookkeepingAssetsLiabilitiesEquityRevenuesExpensesIncreasesDebitsCreditsCreditsCreditsDebitsDecreasesCreditsDebitsDebitsDebitsCreditsNormalbalanceDebitCreditCreditCreditDebitByLuoDianying,ZhongnanUniversityofEconomicsandLawContraaccounts,whicharedesignedtoshowoffsetstootherrelatedaccounts,haveoppositebalances.备抵账户，用来列示与相关的账户对冲金额，余额在相反方向。1.Collect,examineandprocesstransactions.交易信息的收集、审核与处理a.preparejournalentriesforthetransactions.对交易编制记账分录b.postjournalentriestothegeneralledger.将分录登入分类账c.prepareatrialbalance.编制试算平衡表2.Adjustaccountbalancesasnecessary.对账户余额进行必要的调整a.recordadjustmentsinthegeneraljournal.编制调整分录b.postadjustmentstothegeneralledger.将调整分录登入分类账c.prepareanadjustedtrialbalance.编制调整后试算平衡表4.2AccountingCycle会计循环ByLuoDianying,ZhongnanUniversityofEconomicsandLaw3.Preparefinancialstatements.编制财务报表a.statementofprofitorloss.损益表b.statementofchangesinequity.所有者权益变动表c.statementoffinancialposition.财务状况表d.statementofcashflows.现金流量表4.Closetemporaryaccounts.结平损益类账户a.recordclosingentriesinthegeneraljournal.编制结账分录b.postclosingentriestothegeneralledger.将结账分录登入分类账c.prepareapost-closingtrialbalance.编制结账后试算平衡表4.2AccountingCycleAjournalisanaccountingrecordinwhichbusinesstransactionsareenteredinchronologicalorder.Journalentriesrecordtransactioninformation;debitsequalcredits.日记账记录交易信息，借方等于贷方JournalEntries日记账GeneralJournalEntryFormat日记账分录的一般格式Date DebitEntryxx CreditEntryxx

Explanation.文字描述ByLuoDianying,ZhongnanUniversityofEconomicsandLaw日记账是一种按经济交易的时间顺序来记录的账簿。June1.Marsissues3000sharesof$10parvaluecommonstock.Checkstotaling$30,000arereceivedfromstockholders.JournalEntriesDateDescriptionsPRDebitCreditJune1CashCommonStockIssuingcommonstock10130130,00030,000ByLuoDianying,ZhongnanUniversityofEconomicsandLaw6月1日Mars发行3000股每股面值10美元的普通股。从股东那里收到总额为30,000美元的支票。相应的账簿Chartofaccounts会计科目表ASSETS(100-199)资产(编号)101Cash现金102AccountsReceivable应收账款105Inventory存货126PrepaidRent预付租金150Furniture设备151AccumulatedDepreciation累计折旧LIABILITIES(200-299)

负债(编号)201AccountsPayable应付账款205WagesPayable应付工资208IncomeTaxPayable应交所得税OWNERS’EQUITY(300-399)所有者权益301CommonStock普通股股本305RetainedEarnings留存收益CHANGESINOWNERS’EQUITY(400-499)所有者权益变动401Dividends股利REVENUESANDEXPENSES(500-599)收入与费用501Sales销售收入502Purchases购货505WagesExpense工资费用506RentExpense租金费用508DepreciationExpense折旧费用510UtilityExpense公共事业费用520IncomeTaxExpense所得税费用550IncomeSummary本年利润Thetrialbalanceisalistingofalltheaccountsandtheirbalancestoensurethattotaldebitsequaltotalcredits.试算平衡表是所有账户及其余额的列表，以确保借方总额等于贷方总额。Iftotaldebitsdonotequaltotalcredits,anerrorhasoccurred,andtheaccountanthastotrackdowntheerrorandcorrectit.Ontheotherhand,evenifatrialbalancehasequaldebitsandcredits,theremaybeerrorsintheaccountingrecords.Table4-6TrailBalanceTrailBalance试算平衡表ByLuoDianying,ZhongnanUniversityofEconomicsandLaw如果借方总额不等于贷方总额，一定发生了错误，会计人员必须找出错误并予以纠正。另一方面，即使试算平衡表的借方和贷方相等，会计记录也可能有错误。Therearetwomaintypesofyear-endadjustments:(1)valuationadjustments;(2)accrualsanddeferralsadjustments.年末调整主要有两类：(1)估值调整;(2)应计和递延调整。valuationadjustments估值调整Thedepreciationexpenseforthefurnitureiscomputedas$24,000dividedby48monthsor$500permonth.Theadjustingentryis:

设备的折旧费用按照$24000除以48个月来计算，即每个月500美元。调整分录为：AdjustingEntries调整分录June30DepreciationExpenseAccumulatedDepreciationRecordonemonthdepreciation508151500500ByLuoDianying,ZhongnanUniversityofEconomicsandLaw(2)accrualsanddeferralsadjustments应计与递延调整Deferredexpense递延费用WhenMarsprepaidits$12,000one-yearrenton3June,thecompanydebitedanassetaccount,PrepaidRent,andcreditedCash.

TheadjustingentryforMarsis:

6月3日，Mars预付了一年期租金$12000，公司借记了一个资产账户，即预付租金，并贷记了现金。调整分录是:AdjustingEntriesJune30RentExpensePrepaidRentExpiredonemonth’srent摊销一个月的租金5061261,0001,000ByLuoDianying,ZhongnanUniversityofEconomicsandLawDeferredrevenue递延收入Supposeatrainingcompanyreceives$1,200fromcustomersforone-yeartrainingprogramstartingonAugust1.AtAugust31thereshouldbe$100ontheincomestatementasrevenue,and$1,100onthebalancesheetasunearnedrevenue(liability).Theoriginalentryis：Cash$1,200UnearnedRevenue$1,200Theadjustingentryis：UnearnedRevenue$100TrainingRevenue$100AdjustingEntriesByLuoDianying,ZhongnanUniversityofEconomicsandLaw假设一家培训公司从客户那里收到1200美元，用于从8月1日开始为期一年的培训项目。到8月31日，损益表上应该有100美元作为收入，资产负债表上应该有1100美元为递延收入(预收账款、负债)。Accruedasset应计资产Ifacompanyissuesaone-year$10,000noteonJuly1for6%interest,thenitjournalizestheentryasNotesReceivable$10,000Cash $10,000AtJuly31,thefirmearnsinterest.Interestearnedequals$10,000*6%*1/12or$50.TheadjustingentryisInterestReceivable$50InterestRevenue$50AdjustingEntriesByLuoDianying,ZhongnanUniversityofEconomicsandLaw如果公司在7月1日签发一年期10,000美元利息6％的票据，那么，会计分录为应收票据10,000美元

库存现金10,000美元7月31日，该公司获得利息收入。利息等于10,000美元*6％*1/12即50美元。调整分录应收利息50美元

利息收入50美元Accruedliability应计负债

TheemployeesofMarshaveearnedanothertendays’wages$600,butnotbeenpaid,bytheendingofJune.TheadjustingentryforMarsis:

AdjustingEntriesJune30WagesExpenseWagesPayableRecordwagesfortendays505205600600ByLuoDianying,ZhongnanUniversityofEconomicsandLaw

截至6月底，Mars的员工已经获得了另外10天的工资600美元，但尚未支付。调整分录为：AdjustedTrialBalance调整后试算表Account账户Debit借方Credit贷方Cash现金$24500Accountsreceivable应收账款3000Prepaidrent预付租金11000Furniture设备24000Accumulateddepreciation累计折旧$500Accountspayable应付账款28000Wagespayable应付工资600Incometaxpayable应付所得税700Commonstock普通股30000Dividends股利400Sales销售收入25000Purchase购货18000Wageexpense工资费用1400Utilityexpense公用事业费用

300RentExpense租金费用1000Depreciationexpense折旧费用500Incometaxexpense所得税费用

700

Totals合计$84800$84800Endinginventory:$3500Withtheaccountbalancesintheadjustedtrialbalance,Mars’sfinancialstatementsaredeveloped.

Table4-13PrepareFinancialStatements编制财务报表ByLuoDianying,ZhongnanUniversityofEconomicsandLaw期末存货为3500美元利用调整后试算平衡表中的账户余额，编制Mars的财务报表。如表4-13AnIncomeSummaryaccountisusedtochannelthebalancesofalltemporaryaccountsintotheRetainedEarningsaccountthroughclosingentries.本年利润账户用来通过结账分录将所有损益类账户的余额转入留存收益账户。1.TransfercreditbalancesofincomestatementaccountstotheIncomeSummaryaccount.

1.将损益类账户的贷方余额转入本年利润帐户。2.TransferdebitbalancesofincomestatementaccountstotheIncomeSummaryaccount..1.将损益类账户的借方余额转入本年利润帐户。3.TransferthebalanceofIncomeSummaryacc